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Jin 4ct Jor the better expport of the College of Wiskum and Mary.

I. BE if enacted by the Lieutenant Governor, Coun-Duties on eil, and Burgesses, of this present General Assembly, hides, skins, and it is hereby enacted, by the authority of the same, ...” exThat there shall be paid to his majesty, his heirs and ported. successors, for and towards the better support and maintenance of the college of William and Mary, in Virginia, the following duties, customs, and imposts, for the following goods, wares, and merchandizes, exported out of this dominion, by land or by water: that is to say, For every raw hide, six pence. For every tann’d hide, six pence. For every drest buck skin, one penny three farthings. For every undrest buck skin, one penny. For every doe skin drest, one penny half penny. For every undrest doe skin, three farthings. For every pound of beaver, three pence. For every otter skin, two pence. For every wild cat skin, one penny halfpenny. For every mink skin, one penny. For every fox skin, one penny halfpenny. For every dozen of raccoon skins, three pence, and so proportionably for a greater or lesser quantity. For every dozen of musk-rat skins, two pence, and so proportionably for a greater or lesser quantity. And for every elk skin, four pence half penny. II. And for preventing frauds in the exportation of the manner skins and furs, Be it further enacted by the authority of entry for aforesaid, That no skins or furs shall be hereafter “P” packed, in order to be shipped off, with any other thing; and every person intending to export skins, or furs, before the same shall be shipped, shall make oath before some justice of the peace of the county where he lives, to the several parcels, or packages intended to be shipped, and the number of skins and furs, and the kinds thereof, and pounds of beaver, if any therein contained, and that no other thing is packed therein; which oath shall be certified by the justice

or reace administering the same, and his certificate delivero by the master of the ship or vessel wherein the same'?... shipped, before his clearing, to the naval officer, who shall receive of the owner of such

skins, and furs, the otics by this act imposed, and without distinguishing betwon buck and doe skins,

shall account all deer skins, to be one third buck, and two thirds doe skins. Duties shall III. And be it further enacted, by the authority aforebe paid to said, That the said duties upon skins and furs shall !. . be paid, and satisfied, by the owner or exporter there... i. of, either by land or water, to the collector or collectfeited. ors, appointed to receive the same, by the governor or commander in chief of this colony, for the time being, with advice of the council, and a certificate, that the same is paid, obtained from such collector, under penalty of forfeiture of all hides, skins, and furs, exported or intended to be exported, by land or water, contrary to this act, or the value thereof. IV. And to the end the said duties upon skins and Skins trans- furs may not be defrauded, by clandestine transporta.. tion thereof into the neighbouring colonies, It is here... by further enacted, That if any person shall be found cate, may be travelling upon the frontiers of this colony, with hides, seized. skins, or furs, it shall be lawful for any justice of peace, sheriff, or constable, of the county where such person shall be found, to seize such hides, skins, and furs, unless the person carrying the same produce a certificate, under the hand of a justice of peace of this colony, that he is an inhabitant thereof, and shall also inake oath, that he will not carry the said hides, skins, or furs, or cause the same to be carried, into any other colony or province, without paying the said The seizure duties: And in case any hides, skins, or furs, shall be appropria- so seized, one moiety thereof shall be to the seizor, te and the other moiety to the king, his heirs and successors, for the better support of the said college of William and Mary. Duty on to. W. And whereas by an act of o passed in baco, the twenty fifth year of king Charles the second, a #. * duty of one penny per pound was laid upon all tobacplantations. - - - - - co, exported from hence to other British plantations, in America, which, among other donations, was by the late king William, and queen Mary, granted to the said college, for the better support thereof, but by reason of divers frauds and abuses, this branch of their revenue hath of late proved very deficient, Be it therefore further enacted, by the authority aforesaid, That The method every person who shall ship any goods, merchandizes, ... or commodities whatsoever, on board any ship or vessel in... bound to any of the British plantations in America, tificate of shall, before the same be shipped, or within five days goods shipP. after, make oath before a justice of peace of the coun- tion. ty where he lives, to the several parcels, or packages, p of goods, inerchandize, or commodities so shipped, and the contents thereof, and that no tobacco is contained therein; or if any tobaeco, to the true quantity, upon pain of forfeiting all such goods, merchandize, and commodities, or the value thereof. And the justice of peace, before who in such oath shall be made, shall certify the same under his hand; which certificate shall be delivered to the master of the vessel, and by him to the naval officer of the district, at the time of his clearing; and no naval officer shall clear any such ship or vessel, until such certificate be produced, and a copy thereof shall be by the naval officer delivered, or sent, to the collector of the duty of one penny per pound, in the same district, before clearing: And every master of such ship or vessel, or other person -clearing, or concerned in loading the same, before his clearing shall make oath, before the naval officer of the district, to the quantity of tobacco on board, if he hath any, or that he hath no tobacco, and will take none on board, without paying the duty; a copy of which oath the naval officer shall transinit to the collector of the customs. of the port whither such ship or vessel shall be bound: And every person making a false oath in any of the premises and being thereof lawfully convicted, shall suffer as for wilful perjury.

VI. And to the end no tobacco may be carried into Penalty on the province of North Carolina, to be exported thence ...” without paying the duty in either colony, Be it further N. c.o. enacted, by the authority aforesaid. That if any person lina, without shall carry, any tobacco into the said province, with-duty paid. out paying the said duty of one penny per pound, the owner thereof shall forfeit the value of such tobacco: And that one moiety of all penalties and forfeitures, . j arising by this act, shall be to the king, his heirs and priat à successors, for the better support of the college of William and Mary, in Virginia, and the other moiety to the informer, recoverable with costs, by action of debt or information, in any, court of record within this colony.−

Duty and salary of the collectors.

Proviso.

Repealing clause.

a

Commencement.

Preamble.

VII. And be it further enacted, by the authority aforesaid, That the several collectors, appointed to receive the duties aforesaid, shall, from time to time, be accountable and pay the same to the president and masters of the said college of William and Mary, or such other person or persons as shall be by them lawfully deputed; and for receiving and paying thereof, such collectors shall be allowed six per centum: Provided always, That nothing herein contained shall be construed to alter or infringe the powers, privileges, or allowances, of collectors of the said duty of one penny per pound, appointed or to be appointed by the commissioners of his majesty's customs of Great Britain, pursuant to the said act of parliament, made in the twenty-fifth year of king Charles the second, for collecting, levying, and receiving the said duty, or penalties therein mentioned.

VIII.]nd be it further enacted, by the authority aforesaid, That all and every other act and acts, clause and clauses heretofore made, for or concerning any matter or thing within the purview of this act, shall be, and are hereby repealed.

IX. And be it further enacted, by the authority aforesaid, That this act shall commence and be in force, from and immediately after the tenth day of June, which shall be in the year of our Lord, one thousand seven hundred and fifty-one.

CHAP. XXXVI.

Jin fict for preventing frauds in the customs and in clearing of ships; for ascertaining Collectors and Naval Officers fees; and to prohibit and prevent the casting ballast, or dead bodies, into rivers or creeks.

I. FOR preventing frauds and concealments in clearing ships and vessels, and in payment of customs, duties, or impositions, laid upon tobacco, skins, furs, or any other goods, or merchandizes whatsoever, exported out of this colony and dominion: II. BE it enacted, by the Lieutenant-Governor, Coun-Bond to be oil and Burgesses of this present General Assembly, and floor it is hereby enacted, by the authority of the same, That ...nor. the master of every ship or vessel, entering into this ing or lading colony for trade, or being here, is designed to take goods for exon board and lade any tobacco, skins, furs, or other Poo" goods or merchandizes whatsoever, in order to export and carry the same out of this dominion, at his entry, and before he be permitted to break bulk, and trade, or to lade and take on board any goods, or merchandizes whatsoever, shall give bond to the naval officer, with one surety, to our sovereign lord the king, his heirs and successors, that he will not depart with his said ship or vessel, from the district or port where she is entered, until payment be made of the several duties, customs, impositions, and fees, accruing due from the said ship or vessel, or for, or by reason of any tobacco, skins, furs, or other goods and merchandizes, * shipped and laden in her, nor until the said ship or vessel be duly cleared by the collector and naval officer of the said district or port. III. Jind be it further enacted, by the authority afore- The sums of said, That if the ship or vessel be under fifty tons, the bond, the said bond shall be for fifty pounds; if above fifty of how for tons, and under one hundred tons, for one hundred” pounds; and if one hundred tons, or more, for two hundred pounds; and shall be delivered back upon due clearing with the officers aforesaid, but wholly forfeited, without relief in equity, in case the condition thereof be broken. IV. And be it further enacted, by the authority afore- oath, upon said, That the master of every ship or vessel, upon clearance. clearing, shall make oath before the officer with whom he clears, (which oath the said officer is hereby impowered and required to administer.) what tobacco, skins, furs, or other goods, or merchandizes, are then shipped and laden on board his ship or vessel, and that he will not afterwards lade or take on board any more tobacco, skins, furs, or other goods, or merchandizes whatsoever, for which any custom, duty, or imposition, is to be paid, or which the law requires to be entered, without a lawful permit for his so doing, from any officer of the district, or port, wherein the said tobacco, skins, furs, goods, or merchandizes, are to be so laden and taken in.

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