Whereas it is Necessary to raise such an Annual Supply of money in this Province, as may be sufficient to defray the contingent Charges of Government, and the Inhabitants thereof not being able by a poll tax, to raise sufficient for that purpose, without hurting many of the Poorer Sort: We therefore pray his most Sacred Majesty that it may be Enacted; And be it Enacted by the Governour Council and General Assembly, That for every gallon of Rum, Brandy, or distilled Spirits, and for every Gallon of Wine, which from and after the twenty fifth day of March next shall be imported or brought into this Province, from any port or place either by Land or water whatsoever, the Duty or custom of Eighteen pence per Gallon currency, or an Equivalent thereto in Gold and Silver, shall be paid by the Owner or importer of the same, untill the Tneth day of November 1737. And be it further Enacted, That for every Gallon of Cyder, Beer or Ale, which from and after the said 25th day of March shall be imported or brought into this Province from any Port or place whatsoever, the duty or Custom of Four pence currencey or Equivalent thereto in Gold and Silver, shall be paid by the Owner or importer of the same, untill the Tenth day of November 1737.

And be it Further Enacted, That no Liquors whatsoever liable to a Duty or Custom by virtue of this Act shall be landed, put on Shore or any other way delivered out of the vessel importing the same, before due entry on Oath be made thereof, with the Officer or Officers Appointed by this Act for receiving of the Duties in the port or place where the same shall be imported, or before the Duty due and payable for the same by Virtue of this Act be fully Satisfied; And a permitt had under the hand of the Officer or Officers for Landing or Delivery thereof: And that all Liquors Landed or put on Shore, or delivered contrary to the directions and true Intent and meaning of this Act, or the value thereof, shall be forfeited and lost; and shall and may be recovered of the Importer or Owners of the same, one third part of the Forfeitures by such Seizsure to his Excellencey the Governour, or Commander in Chief for the time being, for his own proper use one third part for the use of the publick, one third part to the Informer. Provided that nothing in this Act shall extend to any Liquors imported directly from Great Britain.

And be it further Enacted that any person or persons bringing any of the aforementioned Liquors from any other Colony into this Province by Land, shall in Twenty days after he hath Lodged or housed the same, make a due report upon Oath of the quantity and quality of such Liquors by him brought in, to the Officer or Officers of the Respective port appointed by this Act to receive the dutys on Liquors; and upon default thereof shall forfeit such liquor or the value thereof, as is before in this Act directed. And be it further Enacted that the Officer or Officers appointed by this Act to receive the Impost or Duty on Liquors as before directed, are authorized and impowered, and they and every of them, are hereby authorized and impowered to go and enter on board any Ship or Vessel and search the said Vessel, and from thence to bring on Shore any Liquors lyable to a Duty or Custom by virtue of this Act; if the duty or Custom be not pay'd or agreed for within Ten days after the Entry of such Ship or Vessel, untill all such Liquors be discharged and delivered out of the same; and also at all times may go on board any Ship or Vessel, on Information made or if suspected and search the same; and if any Liquors by this Act lyable to pay duty or Custom, shall after the Entry of such ship or Vessel, be found on board for which the Duty if not paid or secured to be paid, such goods shall be forfeited in the manner as in this Act is above directed, And be it further Enacted, That if any Officer or Officers appointed to collect the Duties or Customs on liquors, or any other person or persons for him, shall take or receive directly or Indirectly any bribe recompence or reqard whatsoever, or shall connive at any false Entry or any Liquors by this Act lyable to Custom or Duties by means whereof the publick may be defrauded of such Customs the person or persons therein offending shall forfeit and pay the sum of Two hundred pounds current money and be for ever afterwards disabled in his office, and rendered incapable of holding any office or Employment relating to the Customs within this Province, And the person or persons giving or paying any such bribe recompence or reward, shall forfeit and pay Two hundred pound current money as aforesaid.

And be it further Enacted That whatsoever person or persons shall pay any of the Impositions Duties or Customs arrising or due by Virtue of this Act in Silver or God Coine of his or their Importation into this government to be proved by the Oath of the party pay in the same, such person or persons shall have an Abatement and allowance of Fifteen per Cent in all Duties so paid and satisfied; and every Officer appointed by this Act to collect Duties on Liquors, are hereby authorized and required to make allowance accordingly.

And be it further Enacted that the Officers appointed and accounting for the Duties or Customs on Liquors, shall be allowed over and above their share of the Forfeitures herein before mentioned, Six per Cent, for all such Customs as they shall by virtue of this Act collect and account for And be it further Enacted That such Officer or Officers as shall be appointed by His Excellency the Governour or Comander in Chief for the time being, as well for the due collecting of the Duties, as to prevent Frauds; by running and concealing such Liquors, as by this Act are made liable to pay Duty or Custom, and each of such officers as shall be appointed shall give Security to His Excellency the Governour or Commander in Chief for the time being in the sum of Two Thousand pounds, for the use of the Publick, for his or their faithful discharge of his or their duty as by this Act is directed.

And be it further Enacted that at any time or times, the General Assembly sitting, may demand of such Officers an Account, and they are hereby required to render unto the Assembly a true and just Account in like manner as the Publick moneys heretofore used to be accounted for.

And be it further Enacted by the Authority aforesaid, that all the fines and Forfietures in this Act Expressed, shall be recovered in any Court of Record within this Government, by Action of Debt Bill plaint or Information, wherein no Essoign Injunction or Wager of Law shall be allowed of; And the said Duties are hereby Appropriated and shall be issued applyed and disposed of to such use or uses as the General Assembly shall from time to time think fit to direct, for lessning the Levy by the Poll, or defraying any publick Expence, and to and for no other use whatsoever.

CO 5/333, fs. 7-9
To be in force until November 10, 1737.