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Dutiable goods not to be landed before entry;

Nor till duty paidorbonded, and permitobtains ed; goods handed.o.o.

therwise to be forfeited;

Same Tegulations as to goods imported by land.

How casks of liquors to be entered.

port the same were laden and taken on board, upon
penalty of forfeiting one hundred pounds current mo-
ney. -
VIII. And be it further enacted, That no spirits,
wine, sugar, coffee, or other merchandize liable to the
said duties, imported or brought into this common-
wealth by water, by any person or persons whatsoever,
shall be landed or put on shore until due entry made
thereof 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 cer-
tify 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
securing 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 imperter of
any of the aforesaid spirits, wine, sugar, coffee or other
merchandize by land, shall in like manner make duc
entry of the same within ten days after the importa-

tion, with the collector of the duties aforesaid, and give

a true account thereof upon oath, and pay the duties hereby imposed; or give bond with good security for payment thereof within six months, and thereupon obtain a permit, under the hand of the said collector, for selling or making use of the same; and all spirits, wines, sugar, coffee and other merchandize imported by land without such entry made and permit obtained, or the value thereof, shall be forfeited and may be recovered or seized by the collector of the said duties, or any other persons whatsoever: Provided always, That no person shall be required to give account upon oath, of the true 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 iesser casks after the same proportion, any thing in this act to the contrary notwithstanding. IX. And be it farther enacted, That if any person Penalty for or persons whatsoever, shall wittingly or willingly making a make a false entry, and be thereof convicted, such per-" " son or persons shall forfeit and pay one hundred pounds current money. - X. And be further enacted, That the collectors of If duty not the duties asoresaid, or any person by them appointed, paidorbondshall have full power and authority to go and enter on i. IIl . board any ship or other vessel, and from thence to ... bring on shore any articles whatsoever, liable to a duty lector may by virtue of this act, if such duty be not paid or agreed enter, the, for within ten days after the first entry of such ship or Yolo vessel, or bond with good and sufficient scCurity given goods, and for payment of the same, within six months next after in two days such entry, which bond, if offered, the collector is here- o by authorised and required to accept and take, and the ão, ła such articles so brought on shore, to secure and detain charges, until due payment shall be made or security given for the same as aforesaid; and if such payment or security be not made or given within two days from the time of such seizure, the collector of the duties aforesaid is hereby empowered to sell the same, or so much thereof as shall be sufficient to discharge the said duties, and five per centum for the charges of such seizure and sale: Provided nevertheless, That notice shall be given of such sale, by advertising the same two weeks in the Gazette; and they are also cmpowered to stay and remain on board such ship or vessed until all such wines, spirits, sugar, coffee and other merchandize be discharged and delivered out of the same. And if any Penalty on collector or collectors of the said duties, or any other collecto re. person or persons deputed by them or any of them, ceiying a shall directly or indirectly take or receive any bribe, . onrecompence or reward, in any kind whatsoever, or shall is: ão. connive at any false entry of the articles liable to a du- ty or custom by virtue of this act, the person or persons so offending shali forfeit and pay the sum of one hundred pounds current money, and be forever after disabled in his said office, and rendered it capable of holding any office or employment relating to the cus

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toms within this commonwealth; and the person or per** *: sons giving or offering such bribe, reward or recoma jo" pence, shall forfeit and pay one hundred pounds cur

rent money.

collector by XI. And be it farther enacted, That it shall be lawwarrant from ful to and for all and every collector and collectors of : *::::: * the duties aforesaid, by warrant under the hand of a by constable justice of peace (which warrant shall not be granted may break but upon an information made to him upon oath, and some accompanied with a constable) to break open, in the âjoin. ... day time, any house, warehouse or storehouse, to search search for for, seize and carry away any wine, spirits, sugar, cof§. . fee and other merchandize liable to a duty by this act, io, ... and for which the said duty shall not have been paid paid or se- or secured to be paid as aforesaid. And if any colleccured. tor or constable shall be sued or molested for any thing done in execution of the powers hereby given them, such collector or constable may plead the general issue, and give this act in evidence; and if in such suit, the In suits and plaintiff be non-suit, or judgment pass against him, the .* defendant shall recover double costs: And in all actions, #. upon the suits or informations to be brought, or where any seiclaimer of zure shall be made pursuant to this act, if the property * 8*. thereof be claimed by any person, as the owner or importer thereof, in such case the onus proband; shall lie

upon such owner or claimer.

Master may XII. And be it farther enacted, That when any wine, . o spirits, sugar, coffee or other merchandize shall be contill o aid signed to any person, other than the master or owner or security of the ship or vessel importing the same, every such given person to whom such articles shall be so consigned, shall, upon the importation thereof, pay to the master or owner of the ship or vessel importing the same, the duty payable for such articles by this act; and if any person or persons to whom such articles shall be consigned as aforesaid, shall neglect or refuse to pay the said duty, or give bond, with security, for the payment thereof to the master or owner of the ship or vessel importing the same, at such time as the same shall become payable, it shall and may be lawful for the master or owner of such ship or vessel to detain such articles until the duty shall be paid, or secured to be paid, as aforesaid.

XIII. And be it farther enacted, That if any impor- is ..., , , ter of wines, spirits, sugar, coffee or other merchandize o shall desire to transport the same from one district to portation of another within this commonwealth, he shall, before he goodsimpordepart out of the district wherein such articles shall be i. too. A'. er district laden or taken on board, make oath before the collector of the duties in the said district, that he bath duly entered such articles, and paid, or secured to be paid, all the duties by this act imposed, and also deliver on oath an account of the quantity of such wines, spirits, sugar and coffee, and also of the value of such other merchandize, and that he will not take, or suffer to be taken on board the said ship, boat or other vessel, any more of the said articles than in the said account shall be specified, and shall likewise take a certificate from such collector of the account so delivered, and that such oath hath been made thereto; which certificate being produced to the collector of the duties in the district to which the said articles shall be transported, shall be a sufficient warrant for the owner thereof to sell the same, in such other district; and all articles whatsoever, on which there is a duty, which shall be transported by water from one district to another, and landed or sold, without producing such certificate as aforesaid to the collector in whose district the same shall be transported, shall be liable to be seized and forfeited. *

XIV. And be it farther enacted, That if any person Premium for " or persons shall pay any of the duties accruing due by o: . virtue of this act, at the time of making the entries ... ... " hereby required with the collectors, in gold or silver ney. ... coin, current in this commonwealth, of his or their own importation in the said ship or vessel at the time of said entry, and shall make oath that he or they did import the same, and did not carry it out of this commonwealth, with an intent to bring it back again and obtain a benefit thereby, such person or persons shall have an abatement of twenty-five per centum on all duties so paid and satisfied, and every collector is hereby required to make such allowance for money so imported and paid. XV. And to prevent delays in the payment of the . said duties, Be it enacted, That where any person shall duties. S IO;

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become bound for the payment of the said duties im

Allowance to collectors,

Who are to account and pay half yearly.

Forfeitureg

appropriated.

Lands, &c. seized, to be sold on cre. dit, if they will not sell for three fourths of their value.

posed by this act, and shall not pay the same at the time limited, whether such bond be payable to the commonwealth or to the collector of the said duties, it shall and may be lawful to and for the said collector to sue out of the general court, or the court of the county wherein such person or his securities respectively reside, one or more writs of scire facias in the name of the commonwealth, returnable to the said court, against the person or persons chargeable with the said duties, and his or their securities, their executors or administrators, to shew cause why execution ought not to issue against him, them, or any of them, for the duties so unpaid, and thereupon to sue out execution accordingly; and the said collectors respectively shall be allowed for cellecting, accounting for and paying the said duties imposed by this act into the treasury of this commonwealth, the sum of five per centum on the money so collected by thein, or any of them; and they are hereby required to account for and pay into the treasury aforesaid every half year, to wit: On the tenth day of April and the tenth day of October in every year, or within ten days afterwards, all money received by them respectively on public account pursuant to this act, upon pain of forfeiting one half of their com

missions, to be carried to the credit of the public trea

sury, and of being suspended from their said office of collector untii such ayment be raade.

XVI. And be it farther enacted, That the several forfeitures and pei:aities which shall or may arise in any wise by virtue of so much of this act as relates to the collections of duties on wine, spirits, sugar, coffee and other merchandize, and oil tutomage, shall be for and towards the erecting of public wharves, at the port of the respective districts within this commonwealth.

XVII. .shtd be it further enacted, That where any distress shall be made pursuant to this act, and the lands, goods or chattels will not Seli for three fourths of their value in the opinion of the officer making such distress, the same shall be sold for three months credit, in the same manner as goods taken by fieri faÇla S.

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