table articles which are now on hand, or may hereafter be paid in from the collection of the present year. And the courts of the counties respectively in which the aforesaid towns of Alexandria, Dumfries, Falmouth, Courts to Fredericksburg, Harrodsburg, Richmond, Manchester, provide Petersburg, Lewisburg, Abingdon, and West Point warehouses are, shall be, and are hereby authorized and required, for hemp & flour; to provide good and sufficient warehouses for the storage of hemp and flour, according to this act, and to And appoint appoint one or two reputable persons, as the case may receivers. require, within the said towns respectively, for the receiving, safe keeping, and delivering of the said hemp Their duty; and flour on public account, and for inspecting the

said hemp, who in the receipts given by them, or either of them, shall specify the names of the persons or owners delivering the same, the number and quantity of each bundle of hemp, and the warehouse, number, and nett weight of each barrel of inspected flour received, for which the inspectors manifest shall be produced, and filed at the said warehouse, as a voucher, to prove the inspection thereof, before the delivery by the owner, And allow. And the said courts respectively, shall make such reaance sonable allowance to the inspectors or receivers aforesaid, for their services, as they shall think proper, and shall certify the same to the auditors of public accounts, and all other expences attending the said warehouses, for the receiving and delivering of the hemp and flour aforesaid, shall be allowed and certified in like manher, and shall be paid out of the money in the public treasury, arising from the sale thereof. And the said To give inspectors or receivers of hemp and flour shall, before entering upon the duties of their office, give bond, in a reasonable penalty, payable to the treasurer for the time being. or to his successors, for the use of the commonwealth; conditioned for the due and faithful perfor mance of the duties required of them by law, in the execution of their said office, and in case of failure in any court inspector or receiver respectively, as aforesaid, such court shall be liable to the same penalties as is provided in the case of the justices neglecting or refusing to take and return lists of enumerated articles, by this act to be recovered, and applied in like manner: And such inspector or receiver shall be liable to damages upon the action of the party grieved, and shall moreover forfeit and pay the sum of one hundred

bond.

Penalties on, them and courts.

い

On Sugar.

Coffee. z. er

lon of wine, which shall be imported or brought inte this commonwealth, either by land or water, from any port or place whatsoever, the duty or custom of four pence, which shall be paid by the owner or importer of the same; and for every hundred pounds of sugar, which shall be imported or brought into this commou wealth, as aforesaid, from any port or place whatso ever, the duty or custom of four shillings and two pence; and for every pound of coffee which shall be imported or brought into this commonwealth, as afore said, from any port or place whatsoever, the duty of one penny; and for all other goods or merchandize, One pr. cent which shall be imported or brought into this common on all other goods. wealth, as aforesaid, from any port or place whatsoever, the duty of one per centum, ad valorem, on the amount, per invoice, of such goods and merchandize all which said duties shall be paid by the owner or im porter of any of the articles or merchandize above mentioned.

Masters of vessels,

port.

And how.

IX. And be it further enacted, That the master or purser of every ship, or other vessel, importing any when to re- goods, wares, or merchandize, liable to, a duty by virtue of this act, to any port or place within this com monwealth, shall, within forty eight hours after his arrival, make a true and just report upon oath, with the collector of the duties in the said port or place, of the burthen, contents, and loading of such ship or vessel, with the particular marks and numbers of every cask or package whatsoever therein laden, with spirits, wine, sugar, coffee, and other merchandize, and the quantity of such spirits, wine, sugar, and coffee, and the value of such other merchandize, to whom consign ed, to the best of his knowledge; and also where, and in what port the same were laden and taken on board, upon penalty of forfeiting, three hundred pounds cur rent money, recoverable on information, in any court w within this commonwealth, who shall thereupon enter judgment, and award execution for the same, to be applied, one moiety to the use of the informer, and the other to the use of the commonwealth.

Penalty.

Dutiable. And be it further enacted, That no spirits, wine, oods land-sugar, coffee, or other merchandize, liable to the said ed belore duties, imported or brought into this commonwealth by water, by any person, or persons whatsoever, shall be landed, or put on shore, until due entry made there

entry for feited.

of with the collector of the duties in such port or place, and a true account of the marks and numbers of every cask and package, as aforesaid, at that port or place where the same was shipped or taken on board, given on oath before the said collector, who shall certify the same upon the back of the original invoice, or a true copy thereof, to him produced; and thereupon such importer, paying the duties laid by this act, or secur ing the payment thereof within six months, shall obtain a permit, under the hand of such collector, for the landing and delivery of the same; and all spirits, wine, sugar, coffee, or other merchandize, landed, put on shore, or delivered, contrary to the true intent and meaning of this act, or the value thereof, shall be for feited and lost, and may be seized or recovered by the said collector of the port or place where the same shall be put on shore or delivered, or by any other person or persons whatsoever. And the owner or importer of Importations any of the aforesaid spirits, wine, sugar, coffee, or o- by land to ther merchandize, by laud, shall, in like manner, make with clerk due entry of the same within ten days after the impor- of the court. tation, with the clerk of the county court wherein they are brought, who shall receive the taxes or duties payable thereon, or take bond with good and sufficient se, curity from the importer, for the payment thereof with in six months; and the said clerks shall, in case the owner or importer of the said articles shall fail to pay the duties imposed thereon, or give bond as aforesaid, proceed in like manner to seize and sell the same as is directed in the case of seizures made by the collectors or naval officers. Provided always, That no person Birection as shall be required to give account upon oath, of the true to casta contents of any pipe, or lesser cask of wine, or any hogshead, or lesser cask of spirits, imported, but shall have liberty to enter a pipe of wine, or hogshead of spirits as aforesaid, at one hundred gallons, and all lesser casks after the same proportion, any thing in this act to the contrary notwithstanding.

XI. And be it further enacted, That if any person Penalty for a or persons whatsoever, shall willingly make a false en- false entey try and be thereof convicted, such person or persons shall forfeit and pay one hundred pounds current mo ney, and also forfeit the goods, recoverable on infor mation, in any court within this commonwealth, who shall thereupon enter judgment, and award execution