Read the actual Sugar Act text from the Sugar Act of 1764, along with the Molasses Act, the Currency Act and the Stamp Act, was one of the catalysts that led to the American Revolutionary War. Also known as the American Revenue Act of 1764, the Sugar Act enforced the collection of taxes on various goods including sugar to help raise revenue to pay off the British national debt which grew substantially as a result of the French and Indian War. You can read the Sugar Act text below and you can read more about the history, provisions and results of the Sugar Act here.
The Sugar Act of 1764, officially called the American Revenue Act of 1764:
An act for granting certain duties in the British colonies and
plantations in America; for continuing, amending, and making perpetual,
an act passed in the sixth year of the reign of his late majesty King
George the Second, (intituled, An act for the better securing
and encouraging the trade of his Majesty's sugar colonies in America);
for applying the produce of such duties, and of the duties to
arise by virtue of the said act, towards defraying the expences of
defending, protecting, and securing the said colonies and plantations;
for explaining an act made in the twenty fifth year of the reign of King
Charles the Second, (intituled, An act for the encouragement of
the Greenland and Eastland trades, and for the better securing the
plantation trade); and for altering and disallowing several drawbacks
on exports from this kingdom, and more effectually preventing the
clandestine conveyance of goods to and from the said colonies and
plantation,
and improving and securing the trade between the same and Great Britain.
Whereas it is expedient that new provisions and regulations should be
established for improving the revenue of this kingdom, and for extending
and securing the navigation and commerce between Great Britain and your
Majesty's dominions in America, which, by the peace, have been so
happily enlarged: and whereas it is just and necessary, that a revenue
be raised, in your Majesty's said dominions in America, for defraying
the expences of defending, protecting, and securing the same; we, your
Majesty's most dutiful and loyal subjects, the commons of Great Britain,
in parliament assembled, being desirous to make some provision, in this
present session of parliament, towards raising the said revenue in
America,
have resolved to give and grant unto your Majesty the several rates and
duties herein after-mentioned; and do most humbly beseech your Majesty
that
it may be enacted; and be it enacted by the King's most excellent
majesty, by and with the advice and consent of the lords spiritual and
temporal,
and commons, in this present parliament assembled, and by the authority
of the same, That from and after the twenty ninth day of September, one
thousand seven hundred and sixty four, there shall be raised, levied,
collected, and paid, unto his Majesty, his heirs and successors, for and
upon all white or clayed sugars of the produce or manufacture of any
colony or plantation in America, not under the dominion of his Majesty,
his
heirs and successors; for and upon indigo, and coffee of foreign produce
or manufacture; for and upon wines (except French wine;) for and upon
all
wrought silks, bengals, and stuffs, mixed with silk or herbs of the
manufacture of Persia, China, or East India, and all callico painted,
dyed,
printed, or stained there; and for and upon all foreign linen cloth
called Cambrick and French Lawns, which shall be imported or brought
into any
colony or plantation in America, which now is, or hereafter may be,
under the dominion of his Majesty, his heirs and successors, the several
rates
and duties following; that is to say,
For every hundred weight avoirdupois of such foreign white or clayed
sugars, one pound two shillings, over and above all other duties imposed
by
any former act of parliament.
For every pound weight avoirdupois of such foreign indigo, six pence.
For every hundred weight avoirdupois of such foreign coffee, which shall
be imported from any place, except Great Britain, two pounds, nineteen
shillings, and nine pence.
For every ton of wine of the growth of the Madeiras, or of any other
island or place from whence such wine may be lawfully imported, and
which
shall be so imported from such islands or place, the sum of seven
pounds.
For every ton of Portugal, Spanish, or any other wine (except French
wine) imported from Great Britain, the sum of ten shillings.
For every pound weight avoirdupois of wrought silks, bengals, and
stuffs, mixed silk or herbs, of the manufacture of Persia, China, or
East India,
imported from Great Britain, two shillings.
For every piece of callico painted, dyed, printed, or stained, in
Persia, China, or East India, imported from Great Britain, two shillings
and six pence.
For every piece of foreign linen cloth, called Cambrick, imported from Great Britain, three shillings.
For every piece of French lawn imported from Great Britain, three shillings.
And after those rates for any greater or lesser quantity of such goods respectively.
II. And it is hereby further enacted by the authority aforesaid, That
from and after the said twenty ninth day of September, one thousand
seven
hundred and sixty four, there shall also be raised, levied, collected,
and paid, unto his Majesty, his heirs and successors, for and upon all
coffee and pimento of the growth and produce of any British colony or
plantation in America, which shall be there laden on board any British
ship or vessel, to be carried out from thence to any other place
whatsoever, except Great Britain, the several rates and duties
following; that is to say,
III. For every hundred weight avoirdupois of such British coffee, seven shillings.
For every pound weight avoirdupois of such British pimento, one halfpenny.
And after those rates for any greater or lesser quantity of such goods respectively.
IV. And whereas an act was made in the sixth year of the reign of his
late majesty King George the Second, intituled, An act for the better
securing and encouraging the trade of his Majesty's sugar colonies in
America, which was to continue in force for five years, to be computed
from the twenty fourth day of June, one thousand seven hundred and
thirty three, and to the end of the then next session of parliament, and
which, by several subsequent acts made in the eleventh, the nineteenth,
the twenty sixth, and twenty ninth, and the thirty first years of the
reign of his said late Majesty, was, from time to time, continued; and,
by an act made in the first year of the reign of his present Majesty,
was further continued until the end of this present session of
parliament; and although the said act hath been found in some degree
useful,
yet it is highly expedient that the same should be altered, enforced,
and made more effectual; but, in consideration of the great distance
of several of the said colonies and plantations from this kingdom, it
will be proper further to continue the said act for a short space,
before
any alterations and amendments shall take effect, in order that all
persons concerned may have due and proper notice thereof; be it
therefore
enacted by the authority aforesaid, That the said act made in the sixth
year of the reign of his late majesty King George the Second, intituled,
An act for the better securing and encouraging the trade of his
Majesty's sugar colonies in America, shall be, and the same is hereby
further
continued, until the thirtieth day of September, one thousand seven
hundred and sixty four.
V. And it be further enacted by the authority aforesaid, That from the
twenty ninth day of September, one thousand seven hundred and sixty
four,
the said act, subject to such alterations and amendments as are herein
after contained, shall be, and the same is hereby made perpetual.
VI. And it be further enacted by the authority aforesaid, That in lieu
and instead of the rate and duty imposed by the said act upon molasses
and syrups, there shall, from and after the said twenty ninth day of
September, one thousand seven hundred and sixty four, be raised, levied,
collected, and paid, unto his Majesty, his heirs and successors, for and
upon every gallon of molasses or syrups, being the growth, product, or
manufacture, of any colony or plantation in America, not under the
dominion of his Majesty, his heir or successors, which shall be imported
or
brought into any colony or plantation in America, which now is, or
hereafter may be, under the dominion of his Majesty, his heirs or
successors,
the sum of three pence.
VII. And it be hereby further enacted by the authority aforesaid, That
the said rates and duties hereby charged upon such foreign white or
clayed
sugars, foreign indigo, foreign coffee, wines, wrought silks, bengals,
and stuffs, mixed with silk or herbs, callico, cambricks, French lawns,
and
foreign molasses or syrups, imported into any British American colony or
plantation shall be raised, levied, collected, and paid, in the same
manner
and form, and by such rules, ways and means, and under such penalties
and forfeitures (not otherwise altered by this act) as are mentioned and
expressed
in the said act of parliament, made in the sixth year of the reign of
his late majesty King George the Second, with respect to the raising,
levying,
collecting, and payment, of the rates and duties thereby granted; and
that the aforesaid duties hereby charged upon British coffee and
pimento, exported
from any British colony or plantation, shall be raised, levied,
collected, and paid, in the same manner and form, and forfeitures, as
are mentioned and
referred unto in an act of parliament, made in the twenty fifth year of
the reign of King Charles the Second, intituled, An act for the
encouragement
of the Greenland and Eastland trades, and for the better securing the
plantation trade, with respect to the raising, levying, collecting, and
payment
of the rates and duties thereby granted upon the several goods therein
particularly enumerated: and that all powers, penalties, provisions,
articles,
and clauses, in those acts respectively contained and referred unto
(except in such cases where any alteration is made by this act) shall be
observed,
applied, practised, and put in execution, for the raising, levying,
collecting, and answering, the respective rates and duties granted by
this act, as
fully and effectually, as if the same were particularly and at large
re-enacted in the body of this present act, and applied to the rates and
duties
hereby imposed; and as fully and effectually, to all intents and
purposes, as the same could have been at any time put in execution, for
the like
purposes, with respect to the rates and duties granted by the said
former acts.
VIII. Provided always, and it is hereby further enacted by the authority
aforesaid, That if the importer of any wines shall refuse to pay the
duties
hereby imposed thereon, it shall and may be lawful for the collector, or
other proper officer of the customs where such wines shall be imported,
and
he is hereby respectively required to take and secure the same, with the
casks or other package thereof, and to cause the same to be publickly
sold,
within the space of twenty days at the most after such refusal made, and
at such time and place as such officer, shall, by four or more days
publick
notice, appoint for that purpose; which wine shall be sold to the best
bidder, and the money arising by the said duties, together with the
charges
that shall have been occasioned by the said sale; and the overplus, if
any, shall be paid to such importer, or any other person authorized to
receive the same.
IX. Provided also, That if the money offered for the purchase of such
wine shall not be sufficient to discharge the duty and charges
aforesaid, then,
and in every such case, the collector, or other proper officer, shall
cause the wine to be staved, split, or otherwise destroyed, and shall
return the
casks or other package wherein the same was contained to such importer.
X. And it is hereby declared and enacted, That every piece of callico
intended to be charged with the duty herein beforementioned, if of the
breadth
of one yard and a quarter or under, shall not exceed in length ten
yards; and if above that breadth, shall not exceed six yards in length,
and that
every piece of cambrick and French lawn shall contain thirteen ells
each, and shall pay duty for the same in those proportions for any
greater or lesser
quantity, according to the sum herein before charged upon each piece of
such goods respectively.
XI. And it is hereby further enacted by the authority aforesaid, That
all the monies which, from and after the twenty ninth day of September,
one thousand
seven hundred and sixty four shall arise by the several rates and duties
herein before granted; and also by the duties which, from and after the
said twenty
ninth day of September, one thousand seven hundred and sixty four, shall
be raised upon sugars and paneles, by virtue of the said act made in
the sixth year
of the reign of his said late majesty King George the Second (except the
necessary charges of raising, collecting, levying, recovering,
answering, paying,
and accounting for the same) shall be paid into the receipt of his
Majesty's Exchequer, and shall be entered separate and apart from all
other monies paid
or payable to his Majesty, his heirs or successors: and shall be there
reserved, to be, from time to time, disposed of by parliament, towards
defraying the
necessary expences of defending, protecting, and securing, the British
colonies and plantations in America.
XII. And it is hereby further enacted by the authority aforesaid, That
from and after the tenth day of September, one thousand seven hundred
and sixty four,
upon the exportation of any sort of wine (except French wines) from this
kingdom to any British colony or plantation in America, as merchandize,
the exporter
shall be paid, in lieu of all former drawbacks, a drawback or allowance
of all the duties paid upon the importation of such wine, except the sum
of three
pounds ten shillings per ton, part of the additional duty of four pounds
per ton, granted by an act made in the last session of parliament
(intituled, An
act for granting to his Majesty several additional duties upon wines
imported into this kingdom, and certain duties upon all cyder and perry,
and for raising
the sum of three millions five hundred thousand pounds, by way of
annuities and lotteries, to be charged on the said duties) and also
except such part of the
duties paid upon wines imported by strangers or aliens, or in foreign
ships, as exceeds what would have been payable upon such wines, if the
same had been
imported by British subjects and in British ships; any law, custom, or
usage, to the contrary notwithstanding; which drawback or allowance
shall be made in
such manner, and under such rules, regulations, penalties, and
forfeitures, in all respects, as any former drawback or allowance,
payable out of the duties
of customs upon the exportation of such wine, was, could, or might be
made, before the passing of this act.
XIII. Provided always, and it is hereby further enacted, That upon the
entry of any such wine for exportation to any British colony or
plantation in
America, and before any debenture shall be made out for allowing the
drawback thereon, the exporter shall give bond, with sufficient
security, to his
Majesty, his heirs and successors, to be approved of by the collector,
or other principal officer of the customs at the port of exportation, in
treble
the amount of the drawback payable for the goods, that the same, and
every part thereof, shall (the danger of the seas and enemies excepted)
be really
and truly exported to, and landed in, some British colony or plantation
in America, and that the same shall not be exported, or carried to any
other
place or country whatsoever, nor relanded in any part of Great Britain,
Ireland, or the islands of Guernsey, Jersey, Alderney, Sark, or Man or
either
of them: and such bonds shall not be delivered up nor discharged, until a
certificate shall be produced, under the hands and seals of the
collector or
other principal officer of the customs at the port or place where such
goods shall be landed, testifying the landing thereof: and the condition
of such
bond shall be, to produce such certificate in eighteen months from the
date of the bonds (the dangers of the seas and enemies excepted.) And it
is hereby
further enacted by the authority aforesaid, That from and after the
first day of May, one thousand seven hundred and sixty four, no part of
the rate or
duty, commonly called The old subsidy, shall be repaid or drawn back for
any foreign goods of the growth, production, or manufacture, of Europe,
or the
East Indies, which shall be exported from this kingdom to any British
colony or plantation in America (wines, white callicoes, and muslins,
only excepted;)
any law, custom, or usage, to the contrary notwithstanding.
XIV. And it is hereby further enacted by the authority aforesaid, That
from and after the tenth day of September, one thousand seven hundred
and sixty four,
upon the exportation of any sort of white callicoes or muslins, except
as herein after is mentioned, from this kingdom to any British colony or
plantation
in America, besides the one half of the rate or duty commonly called The
old subsidy, which now remains, and is not drawn back for the same,
there also shall
not be repaid or drawn back the further sum of four pounds fifteen
shillings for every hundred pounds of the true and real value of such
goods, according to
the gross price at which they were sold at the sale of the united
company of merchants trading to the East Indies, being the third part of
the net duties
granted thereon respectively by two several acts of parliament, the one
made in the eleventh and twelfth year of the reign of King William the
Third, intituled,
An act for the laying further duties upon wrought silks, muslins, and
some other commodities of the East Indies, and for enlarging the time
for purchasing
certain reversionary annuities therein mentioned; and the other made in
the third and fourth year of the reign of Queen Anne, intituled, An act
for continuing
duties upon low wines, and upon coffee, tea, chocolate, spice, and
pictures, and upon hawkers, pedlars, and petty chapmen, and upon
muslins; and for granting
new duties upon several of the said commodities, and also upon
callicoes, China-ware, and drugs; any law, custom, or usage to the
contrary notwithstanding.
XV. Provided always, and be it further enacted by the authority
aforesaid, That until the first day of March, one thousand seven hundred
and sixty five,
upon the exportation from this kingdom, to any British colony or
plantation in America of white callicoes or muslins only as were sold on
or before the
twenty fifth day of March, one thousand seven hundred and sixty four, at
the sale of the united company of merchants trading to the East Indies,
such and
the same drawbacks shall be allowed as are now payable upon the
exportation of the said goods.
XVI. And be it further enacted by the authority aforesaid, That if any
merchant or other person, shall from and after the said fifth day of
May, one
thousand seven hundred and sixty four, enter any goods for exportation
to parts beyond the seas, in order to obtain any drawback not allowed by
this
act upon the exportation of such goods to the said British colonies or
plantations in America, and the said goods shall nevertheless be carried
to any
British colony or plantation in America, and landed there contrary to
the true intent and meaning hereof, that then, and in such case, the
drawback shall
be forfeited, and the exporter of such goods, and the master of the ship
or vessel on board which the same were loaden and exported, shall
forfeit double
the amount of the drawback paid or to be paid for the same, and also
treble the value of the said goods.
XVII. And it is further enacted by the authority aforesaid, That from
and after the said first day of May, one thousand seven hundred and
sixty four,
if any goods, not allowed to draw back any part of the old subsidy, or
any other duty by this act, shall be entered for exportation from this
kingdom
to any other place beyond the seas, except to some British colony or
plantation in America, in every case where the exporter is required, by
any law
now in force, to swear that such goods are not landed or intended to be
landed in Great Britain, Ireland, or the isle of Man, there shall also
be added
to and included in, the oath upon the debenture, for such goods, "any
British colonies or plantations in America."
XVIII. And be it further enacted by the authority aforesaid, That from
and after the twenty ninth day of September, on thousand seven hundred
and sixty
four, no rum or spirits of the produce or manufacture of any of the
colonies or plantations in America, not in the possession or under the
dominion off
his Majesty, his heirs or successors, shall be imported or brought into
any of the colonies or plantations in America which now are, or
hereafter may be,
in the possession or under the dominion of his Majesty, his heirs or
successors, upon forfeiture of all such rum or spirits, together with
the ship or
vessel in which the same shall be imported, with the tackle, apparel,
and furniture thereof; to be seized by any officer or officers of his
Majesty's
customs, and prosecuted in such manner and form as herein after is
expressed; any law, custom, or usage, to the contrary notwithstanding.
XIX. And it is hereby further enacted and declare by the authority
aforesaid, That from and after the twenty ninth day of September, one
thousand seven
hundred and sixty four, nothing in the before-recited act made in the
fifth year of the reign of his late majesty King George the Second, or
any other
act of parliament, shall extend, or be construed to extend, to give
liberty to any person or persons whatsoever to import into the kingdom
of Ireland
any sort of sugars, but such only as shall be fairly and bona fide
loaden and shipped in Great Britain, and carried directly from thence in
ships navigated
according to law.
XX. And, for the better preventing frauds in the importation of foreign
sugars and paneles, rum and spirits, molasses and syrups, into any of
his Majesty's
dominions, under pretence that the same are the growth, produce, or
manufacture, of the British colonies or plantations, it is further
enacted by the
authority aforesaid, That from and after the twenty ninth day of
September, one thousand seven hundred and sixty four, every person or
persons loading
on board any ship or vessel, in any of the British colonies or
plantations in America, any rum or spirits, sugars or paneles, molasses
or syrups, as of
the growth, product, or manufacture, of any British colony or
plantation, shall, before the clearing out of the said ship or vessel,
produce and deliver
to the collector or other principal officer of the customs at the
loading port, an affidavit signed and sword to before some justice of
the peace in the
said British colonies or plantation, either by the grower, maker, or
shipper, of such goods, or his or their known agent or factor,
expressing, in words
at length and not in figure, the quality of the goods so shipped, with
the number and denomination of the packages, and describing the name or
names of
the plantation or plantations, and the name of the colony where the same
grew or were produced and manufactured; which affidavit shall be
attested, under
the hand of the said justice of the peace, to have been sworn to in his
presence; who is hereby required to do the same without fee or reward:
and the
collector or other principal officer of the customs to whom such
affidavit shall be delivered, shall thereupon grant to the master, or
other person having
the charge of the ship or vessel, a certificate under his hand and seal
of office (without fee or reward) of his having received such affidavit
pursuant to
the directions of this act; which certificate shall express the quality
of the goods shipped on board such ship or vessel, with the number and
denomination
of the packages: and such collector or other principal officer of the
customs shall also (without fee or reward) within thirty days after the
sailing of the
ship or vessel, transmit an exact copy of the said affidavit to the
secretary's office for the respective colony or plantation where the
goods were shipped,
on forfeiture of five pounds.
XXI. And it is further enacted, That upon the arrival of such ship or
vessel into the port of her discharge, either in Great Britain or any
other port
of his Majesty's dominions, where such goods may be lawfully imported,
the master or other person taking the charge of the ship or vessel
shall, at the
time he makes his report of his cargo, deliver the said certificate to
the collector or other principal officer of the customs, and make oath
before him,
that the goods so reported are the same that are mentioned in the said
certificate, on forfeiture of one hundred pounds; and if any rum or
spirits, sugars
or paneles, molasses or syrups, shall be imported or found on board any
such ship or vessel, for which no such certificate shall be produced, or
which shall
not agree therewith, the same shall be deemed and taken to be foreign
rum and spirits, sugar and paneles, molasses and syrups, and shall be
liable to the same
duties, restrictions, regulations, penalties, and forfeitures, in all
respects, as rum, spirits, sugar, paneles, molasses, and syrups, of the
growth, produce,
or manufacture, of any foreign colony or plantation, would respectively
be liable to by law.
XXII. Provided always, That if any rum of spirits, sugar or paneles,
molasses or syrups, shall be imported into Great Britain from any
British colony or
plantation in America, without being included in such certificate as is
herein before directed, and it shall be made to appear, to the
satisfaction of the
commissioners of his Majesty's customs at London or Edinburgh
respectively, that the goods are really and truly the produce of such
British plantation or
colony, and that no fraud was intended, it shall and may in such case be
lawful for the said respective commissioners to permit the said goods
to be entered,
upon the payment of the like duties as such goods would be liable to if
this law had not been made.
XXIII. And whereas by an act of parliament made in the twelfth year of
the reign of King Charles the Second, intituled, An act for encouraging
and increasing
of shipping and navigation, and several subsequent acts of parliament
which are now in force, it is amongst other things, directed, that for
every ship or
vessel that shall load any commodities, in those acts particularly
enumerated, at any British plantation, being the growth, product, or
manufacture thereof,
bonds shall be given with one surety, to the value of one thousand
pounds, if the ship be of less burthen than one hundred tons, and of the
sum of two thousand
pounds; if the ship be of greater burthen, that the same commodities
shall be brought by such ship or vessel to some other British
plantation, or to some port
in Great Britain; notwithstanding which, there is great reason to
apprehend such goods are frequently carried to foreign parts, and landed
there: and whereas
great quantities of foreign molasses and syrups are clandestinely run
on shore in the British colonies, to the prejudice of the revenue, and
the great detriment
of the trade of this kingdom, and it's American plantations: to remedy
which practices for the future, be it further enacted by the authority
aforesaid, That from and
after the twenty ninth day of September, one thousand seven hundred
and sixty four, bond and security, in the like penalty, shall also be
given to the collector or
other principal officer of the customs at any port or place in any of
the British American colonies or plantations, with one surety besides
the master of every
ship or vessel that shall lade or take on board there any goods not
particularly enumerated in the said acts, being the product or
manufacture of any of the
said colonies or plantations, with condition, that, in case any
molasses or syrups, being the produce of any of the plantations, not
under the dominions
of his Majesty, his heirs or successors, shall be laden on board such
ship or vessel, the same shall (the danger of the seas and enemies
excepted) be
brought, without fraud or wilful diminution, by the said ship or
vessel to some of his Majesty's colonies or plantations in America, or
to some port in
Great Britain; and that the master or other person having the charge
of such ship or vessel, shall, immediately upon his arrival at every
port or place
in Great Britain, or in the British American colonies and
plantations, make a just and true report of all the goods laden on board
such ship or vessel
under their true and proper denominations; and if any such
non-enumerated goods shall be laden on board any such ship or vessel
before such bond shall
be given, the goods so laden together with the ship or vessel and her
furniture shall be forfeited, and shall and may be seized by any
officer of the
customs, and prosecuted in the manner herein after directed.
XXIV. And it is hereby further enacted by the authority aforesaid, That
every master or person having the charge of any ship or vessel shall,
before he
departs from any British colony or plantation where he receives his
lading, take a certificate under the hands and seals of the collector or
other
principal officer of the customs there (which certificate such officers
are hereby required to grant without fee or reward) that bond hath been
given,
pursuant to the directions of this or any other act of parliament, as
the case shall require; and the master or person having the charge of
such ship
or vessel, shall keep such certificate in his custody till the voyage is
compleated, and shall then deliver the same up to the collector or
other chief
officer of the customs at the port or place where he shall discharge his
lading, either in Great Britain, or any British American colony or
plantation,
on forfeiture of one hundred pounds for each and every offence.
XXV. And it is hereby further enacted, That if any British ship or
vessel laden, as aforesaid, with any goods of the produce or manufacture
of any British
colony or plantation in America, or having on board any molasses or
syrups the produce of any foreign colony or plantation, shall be
discovered by any
officer of his Majesty's customs within two leagues of the shore of any
British colony or plantation in America, and the master or person
taking charge
of such ship or vessel shall not produce a certificate that bond has
been given, pursuant to the direction of this or any other act of
parliament, as
the case may require; or if he shall not produce certificate to the
collector or other chief officer of the customs where he shall arrive,
either in
Great Britain or any British American colony or plantation, such ship
or vessel, with her tackle, apparel, and furniture, and all the goods
therein
laden, shall be forfeited, and shall and may be seized and prosecuted
as herein after is directed.
XXVI. And it is hereby further enacted by the authority aforesaid, That
the said bond directed to be given by this act with respect to such
non-enumerated goods, shall continue in force for one year from and
after the completion of the voyage; and in case no fraud shall appear
within
that time, it shall be lawful for the commissioners of his Majesty's
customs, or any four or more of them, to direct the said bond to be
delivered up.
XXVII. And it is hereby enacted by the authority aforesaid, That from
and after the twenty ninth day of September, one thousand seven hundred
and
sixty four, all coffee, pimento, cocoa nuts, whale fins, raw silks,
hides and skins, pot and pearl ashes, of the growth, production, or
manufacture,
of any British colony or plantation in America, shall be imported
directly from thence into this kingdom, or some other British colony or
plantation,
under the like securities, penalties, and forfeitures, as are
particularly mentioned in two acts of parliament made in the twelfth and
twenty fifth
years of the reign of King Charles the Second, the former intituled, An
act for the encouraging and increasing of shipping and navigation, and
the
latter intituled, An act for the encouragement of the Greenland and
Eastland trades and for the better securing the plantation trade, or
either of
them, with respect to the goods in those acts particularly enumerated;
any law, custom, or usage, to the contrary notwithstanding.
XXVIII. And it is hereby further enacted by the authority aforesaid,
That from and after the twenty ninth day of September, one thousand
seven
hundred and sixty four, no iron, nor any sort of wood, commonly called
Lumber, as specified in an act passed in the eighth year of the reign of
King
George the First, intituled, An act for giving further encouragement of
the importation of naval stores, and for other purposes therein
mentioned,
of the growth, production, or manufacture, of any British colony or
plantation in America, shall be there loaden on board any ship of vessel
to be
carried from thence, until sufficient bond shall be given, with one
surety besides the master of the vessel, to the collector or other
principal
officer of the customs at the loading port in a penalty of double the
value of the goods, which condition, that the said goods shall not be
landed
in any part of Europe except Great Britain; which bonds shall be
discharged in the manner hereafter mentioned; that is to say, for such
of the said
goods as shall be entered for, or landed in, Great Britain, the
condition of the bonds shall be, to bring a certificate in discharge
thereof within
eighteen months from the date of the bond; and within eighteen months
from the date of the bond; and within six months for such of the said
goods as
shall be entered for, or landed in, any of the British colonies or
plantations in America; which respective certificates shall be under the
hands and
seals of the collector or other principal officer of the customs
resident at the port or place where such goods shall be landed,
testifying the landing
thereof; and for such of the said goods as shall be entered for, or
landed at, any other place in America, Africa, or Asia, to bring the
like certificate
within twelve months, under the common seal of the chief magistrate, or
under the hands and seals of two known British merchants residing there;
or such
bond or bonds shall be discharged, in either of the said cases, by proof
upon oath made by credible persons, that the said goods were taken by
enemies,
or perished in the seas.
XXIX. And, for the better preventing frauds in the importation or
exportation of goods that are liable to the payment of duties, or are
prohibited, in
the British colonies or plantations in America, it is further enacted by
the authority aforesaid, That from and after the twenty ninth day of
September,
one thousand seven hundred and sixty four, no goods, wares, or
merchandizes, of any kind whatsoever, shall be shipped or laden on board
any ship or vessel
in any of the British colonies or plantations in America, to be carried
from thence to any other British colony or plantation, without a
sufferance or
warrant first had and obtained from the collector or other proper
officer of the customs at the port or place where such goods shall be
intended to be
put on board; and the master of every such ship or vessel shall, before
the same be removed or carried out from the port or place where he takes
in his
lading, take out a cocket or cockets expressing the quantity and quality
of the goods, and marks of the package, so laden, with the merchants
names by
whom shipped and to whom consigned; and if they are goods that liable to
the payment of any duty, either upon the importation into, or upon the
exportation
from, the said colonies or plantation, the said cocket or cockets shall
likewise distinctly specify that the duties have been paid for the same,
referring
to the times or dates of entry and payment of such duties, and by whom
they were paid; which cocket or cockets shall be produced by the master
of such ship
or vessel, to the collector or other principal officer of the customs at
the port of place where such ship or vessel shall arrive in any of the
British
colonies or plantations in America, before any part of the goods are
unladen or put on shore: and if any goods or merchandizes shall be
shipped as aforesaid
without such sufferance, or the vessel shall depart and proceed on her
voyage without such cocket or cockets are produced at the port of place
of discharge,
or if the goods do not agree in all respects therewith, the goods, in
any of either of those cases, shall be forfeited and lost; and any
office of his
Majesty's customs is hereby empowered to stop any such ship or vessel,
bound aforesaid, which shall be discovered within two leagues of the
shore of
any of the said British colonies or plantations in America, and to seize
and take from thence all the goods which shall be found on board such
ship
or vessel for which no such cocket or cockets shall be produced to him.
XXX. And whereas British vessels arriving from foreign parts at several
of the out ports of this kingdom, fully or in part laden abroad with
goods t
hat are pretended to be destined to some foreign plantation, do
frequently take on board some small parcels of goods in this kingdom
which are entered
outwards for some British colony or plantation, and a cocket and
clearance thereupon granted for such goods, under cover of which the
whole cargoes of
such vessels are clandestinely landed in the British American dominions,
contrary to several acts of parliament now in force, to the great
prejudice
of the trade and revenue of the kingdom; for remedy whereof, be it
further enacted by the authority aforesaid, That from and after the
first day of
May, one thousand seven hundred and sixty four, no ship or vessel shall,
upon any pretence whatsoever, be cleared outwards from any port of this
kingdom,
for any land, island, plantation, colony, territory, or place, to his
Majesty belonging, or which shall hereafter belong unto or be in the
possession or
under the dominion of his Majesty, his heirs or successors, in America,
unless the whole and entire cargo of such ship or vessel shall be bona
fide,
and without fraud, laden and shipped in this kingdom; and any officer of
is Majesty's customs is hereby empowered to stop any British ship or
vessel
arriving from any part of Europe, which shall be discovered within two
leagues of the shore of any of the said British colonies or plantations
in
America, and to seize and take from thence, as forfeited, any goods
(except as herein after mentioned) for which the master or other person
taking
the charge of such ship or vessel shall not produce a cocket or
clearance from the collector or proper officer of his Majesty's customs,
certifying
that the said goods were laden on board the said ship or vessel in some
port of Great Britain.
XXXI. Provided always, That this act shall not extend, nor be construed
to extend, to forfeit, for want of such cocket or clearance, any salt
laden
in Europe for the fisheries in New England, Newfoundland, Pennsylvania,
New York, and Nova Scotia, or any other place to which salt is or shall
be
allowed by law to be carried; wines laden in the Madeiras, of the growth
thereof; and wines of the growth of the Western Islands, or Azores, and
laden there; nor any horses, victuals, or linen cloth, of and from
Ireland, which may be laden on board such ships or vessels.
XXXII. And it is hereby further enacted, That if any person or persons
shall counterfeit, raise, alter, or falsify, any affidavit, certificate,
sufferance, cocket, or clearance, required or directed by this act, or
shall knowingly or willingly make use of any affidavit, certificate,
sufferance, cocket, or clearance, so counterfeited, raised, altered, or
falsified, such person or persons shall knowingly or willingly, for
every
such offence, forfeit the sum of five hundred pounds; and such
affidavit, certificate, sufferance, cocket, or clearance, shall be
invalid and of no effect.
XXXIII. And whereas by an act of parliament, made in the ninth year of
the reign of his late majesty King George the Second, intituled, An act
for
indemnifying persons who have been guilty of offences against the laws
made for securing the revenue of customs and excise, and for enforcing
those
laws for the future, and by other acts of parliament since made, which
are now in force, in order to prevent the clandestine landing of goods
in this
kingdom from vessels which hover upon the coasts thereof, several goods
and vessels, in those laws particularly mentioned and described, are
declared
to be forfeited, if such vessels are found at anchor, or hovering within
two leagues of the shore of this kingdom, without being compelled
thereto by
necessity or distress of weather; which laws have been found very
beneficial to the publick revenue: and whereas, if some provision of
that sort was
extended to his Majesty's American dominions, it may be a means of
preventing an illicit trade therewith, and tend to enforce an act made
in the
twelfth year of the reign of King Charles the Second, intituled, An act
for the encouraging and increasing of shipping and navigation, and
another
act made in the seventh and eighth years of the reign of King William
the Third, intituled, An act for preventing frauds, and regulating
abuses in
the plantation trade, so far as those laws do prohibit any goods or
commodities to be imported into or exported out of any British colony or
plantation
in America, in any foreign ship or vessel; to which end therefore, be it
enacted by the authority aforesaid, That from and after the twenty
ninth day
of September, one thousand seven hundred and sixty four, if any foreign
ship or vessel whatsoever shall be found at anchor, or hovering within
two
leagues of the shore of any land, island, plantation, colony, territory,
or place, which shall or may be in the possession or under the dominion
of
his Majesty, his heirs or successors, in America, and shall not depart
from the coast, and proceed upon her voyage to some foreign port or
place,
within forty eight hours after the master or other person taking the
charge of such ship or vessel shall be required so to do by any officer
of his
Majesty's customs, unless in case of unavoidable necessity and distress
of weather, such ship or vessel, with all the goods therein laden, shall
be
forfeited and lost, whether bulk shall have been broken or not; and
shall and may be seized and prosecuted by any officer of his Majesty's
customs,
in such manner and form as herein after is expressed.
XXXIV. Provided always, that nothing herein contained shall extend, or
be construed to extend, to any ship or vessel belonging to the subjects
of
the French king, which shall be found fishing, and not carrying on any
illicit trade, on that part of the island of Newfoundland, which
stretches
from the place called Cape Bonavista to the northern part of the said
island, and from thence running down to the western side, reaches as far
as
the place called Point Riche.
XXXV. And, in order to prevent an illicit trade or commerce between his
Majesty's subjects in America, and the subjects of the crown of France
in the
islands of Saint Pierre and Miquelon, it is hereby further enacted by
the authority aforesaid, That from and after the twenty ninth day of
September, one
thousand seven hundred and sixty four, if any British ship or vessel
shall be found standing into, or coming out from, either of those
islands, or hovering
or at anchor within two leagues of the coasts thereof, or shall be
discovered to have taken any goods or merchandizes on board at either of
them, or to
have been there for the purpose; such ship or vessel, and all the goods
so taken on board there, shall be forfeited and lost, and shall and may
be seized
and prosecuted by any officer of his Majesty's customs; and the master
or other person having the charge of such ship or vessel, and every
person concerned
in taking any such goods on board, shall forfeit treble the value
thereof.
XXXVI. And, to prevent the concealing any goods in false packages, or
private places, on board any ship or vessel arriving at any of the
British
colonies or plantations in America, with intent to their being
clandestinely landed there, be it further enacted by the authority
aforesaid, That
from and after the twenty ninth day of September, one thousand seven
hundred and sixty four, all goods which shall be found concealed in any
place
whatsoever on board any such ship or vessel, at any time after the
master thereof shall have made his report to the collector or other
proper officer
of the customs, and which shall not be comprized or mentioned in the
said report, shall be forfeited and lost, and shall and may be seized
and prosecuted
by any officer of the customs; and the master or other person having the
charge or command of such ship or vessel (in case it can be made
appear, that he
was any wise consenting or privy to such fraud or concealment) shall
forfeit treble the value of the goods so found.
XXXVII. And it is hereby further enacted by the authority aforesaid,
That from and after the twenty ninth day of September, one thousand
seven
hundred and sixty four, if any goods or merchandizes whatsoever, liable
to the payment of duties in any British colony or plantation in America
by this or any other act of parliament, shall be loaded on board any
ship or vessel outward bound, or shall be unshipped or landed from any
ship or
vessel inward bound, before the respective duties due thereon are paid,
agreeable to law; or if any prohibited goods whatsoever shall be
imported into,
or exported out of, any of the said colonies or plantations, contrary to
the true intent and meaning of this or any other act of parliament;
every person
who shall be assisting, or otherwise concerned, either in the loading
outwards, or in the unshipping or landing inwards, such goods, or to
whose hands
the same shall knowingly come after the loading or unshipping thereof,
shall, for each and every offence, forfeit treble the value of such
goods, to be
estimated and computed according to the best price that each respective
commodity bears at the place where such offence was committed; and all
the boats,
horses, cattle, and other carriages whatsoever, made use of in the
loading, landing, removing, carriage, or conveyance, of any of the
aforesaid goods,
shall also be forfeited and lost, and shall and may be seized and
prosecuted, by any officer of his Majesty's customs, as herein after
mentioned.
XXXVIII. And it is hereby further enacted by the authority aforesaid,
That from and after the twenty ninth day of September, one thousand
seven hundred
and sixty four, if any officer of his Majesty's customs shall, directly
or indirectly, take or receive any bribe, recompence, or reward, in any
kind
whatsoever; or connive at any false entry, or make any collusive seizure
or agreement; or do any other act or deed whatsoever by which his
Majesty, his
heirs or successors, shall or may be defrauded in his or their duties,
or whereby any goods prohibited shall be suffered to pass either inwards
or outwards,
or whereby the forfeitures and penalties inflicted by this or any other
act of parliament relating to his Majesty's customs in America may be
evaded; every
such officer therein offending shall, for each and every offence,
forfeit the sum of five hundred pounds, and be rendered incapable of
serving his Majesty
in any office or employment civil or military: and if any person or
persons whatsoever shall give, any officer, or promise to give, any
bribe, recompence,
or reward, to any officer of the customs, to do, conceal, or connive at,
any act, whereby any of the provisions made by this or any other act of
parliament
relating to his Majesty's customs in America may be evaded or broken,
every such person or persons shall, for each and every such offence
(whether the same
offer, proposal, or promise, be accepted or performed, or not) forfeit
the sum of fifty pounds.
XXXIX. And whereas by an act of parliament made in the seventh and
eighth year of the reign of King William the Third, intituled, An act
for preventing
frauds, and regulating abuses, in the plantation trade, all governors or
commanders in chief of any of his Majesty's colonies or plantations,
are required
to take a solemn oath, to do their utmost that all the clauses, matters,
and things, contained in that act, and several other acts of parliament
therein
referred to, relating to the said colonies and plantations, be
punctually and bona fide observed, according to the true intent and
meaning thereof: and
whereas divers other good laws have been since made, for the better
regulating and securing the plantation trade: be it further enacted by
the authority
aforesaid, That all the present governors or commanders in chief of any
British colony or plantation shall, before the twenty ninth day of
September, one
thousand seven hundred and sixty four, and all who hereafter shall be
made governors or commanders in chief of the said colonies or
plantations, or any
of them, before their entrance into their government, shall take a
solemn oath, to do their utmost that all the clauses, matters, and
things, contained
in any act of parliament heretofore made, and now in force, relating to
the said colonies and plantations, and that all and every the clauses
contained
in this present act, be punctually and bona fide observed, according to
the true intent and meaning thereof, so far as appertains unto the said
governors
or commanders in chief respectively, under the like penalties,
forfeitures, and disabilities, either for neglecting to take the said
oath, or for wittingly
neglecting to do their duty accordingly, as are mentioned and expressed
in the said recited act made in the seventh and eighth year of the reign
of King
William the Third; and the said oath, hereby required to be taken, shall
be administered by such person or persons as hath or have been, or
shall be,
appointed to administer the oath required to be taken by the said act
made in the seventh and eighth year of the reign of King William the
Third.
XL. And be it further enacted by the authority aforesaid, That all
penalties and forfeitures herein before mentioned, which shall be
incurred in Great
Britain, shall and may be prosecuted, sued for, and recovered, in any of
his Majesty's courts of record at Westminster, or in the court of
Exchequer in
Scotland, respectively; and (all necessary charges for the recovery
thereof being first deducted) shall be divided and applied, one moiety
to and for
the use of his Majesty, his heirs and successors, and the other moiety
to the seizor or prosecutor.
XLI. And it is hereby further enacted and declared, That from and after
the twenty ninth day of September, one thousand seven hundred and sixty
four, all
sums of money granted and imposed by this act, and by an act made in the
twenty fifth year of the reign of King Charles the Second, intituled,
An act for
the encouragement of the Greenland and Eastland trades, and for the
better securing the plantation trade, as rates or duties; and also all
sums of money
imposed as penalties or forfeitures, by this or any other act of
parliament relating to the customs, which shall be paid, incurred, or
recovered, in any
of the British colonies or plantations in America; shall be deemed, and
are hereby declared to be sterling money of Great Britain, and shall be
collected,
recovered, and paid, to the amount of the value which such nominal sums
bear in Great Britain; and that such monies shall and may be received
and taken
according to the proportion and value of five shillings and six pence
the ounce in silver; and that all the forfeitures and penalties
inflicted by this
or any other act or acts of parliament relating to the trade and
revenues of the said British colonies or plantations where such offence
shall be appointed
over all America (which court of admiralty or vice admiralty are hereby
respectively authorized and required to proceed, hear, and determine the
same) at
the election of the informer or prosecutor.
XLII. And it is hereby further enacted, That all penalties and
forfeitures so recovered there, under this or any former act of
parliament, shall be divided,
paid, and applied, as follows; that is to say, after deducting the
charges of prosecution from the gross produce thereof, one third part of
the net produce
shall be paid into the hands of the collector of his Majesty's customs
at the port or place where such penalties or forfeitures shall be
recovered, for the
use of his Majesty, his heirs and successors; one third part to the
governor or commander in chief of the said colony or plantation; and the
other third
part to the person who shall seize, inform, and sue for the same;
excepting such seizures as shall be made at sea by the commanders or
officers of his
Majesty's ships or vessels of war duly authorized to make seizures; one
moiety of which seizures, and of the penalties and forfeitures recovered
thereon,
first deducting the charges of prosecution from the gross produce
thereof, shall be paid as aforesaid to the collector of his Majesty's
customs, to and for
the use of his Majesty, his heirs and successors, and the other moiety
to him or them who shall seize, inform, and sue for the same; any law,
custom, or
usage, to the contrary notwithstanding; subject nevertheless to such
distribution of the produce of the seizures so made at sea, as well with
regard to the
moiety herein before granted to his Majesty, his heirs and successors,
shall think fit to order and direct or by any order or orders of
council, or by any
proclamation or proclamations, to be made for that purpose.
XLIII. Provided always, and it is hereby further enacted by the
authority aforesaid, That if the produce of any seizure made in America,
shall not be
sufficient to answer the expences of condemnation and sale; or if, upon
the trial of any seizure of any ship or goods, a verdict or sentence
shall be
given for the claimant, in either of those cases, the charges attending
the seizing and prosecuting such ship or goods shall and may, with the
consent
and approbation of any four of the commissioners of his Majesty's
customs, be paid out of any branch of the revenue of customs arising in
any of the British
colonies or plantations in America; any thing in this or any other act
of parliament to the contrary notwithstanding.
XLIV. And it is hereby further enacted by the authority aforesaid, That
from and after the said twenty ninth day of September, one thousand
seven hundred
and sixty four, no person shall be admitted to enter a claim to any ship
or goods seized in pursuance of this or any other act of parliament,
and prosecuted
in any of the British colonies or plantations in America, until
sufficient security be first given, by persons of known ability, in the
court where such
seizure is prosecuted, in the penalty of sixty pounds, to answer the
costs and charges of prosecution; and, in default of giving such
security, such ship or
goods shall be adjudged to be forfeited, and shall be condemned.
XLV. And it is hereby further enacted by the authority aforesaid, That
from and after the twenty ninth day of September, one thousand seven
hundred and
sixty four, if any ship or goods shall be seized for any cause of
forfeiture, and any dispute shall arise whether the customs and duties
for such goods
have been paid, or the same have been lawfully imported or exported, or
concerning the growth, product, or manufacture, of such goods, or the
place from
whence such goods were brought, then, and in such cases, the proof
thereof shall lie upon the owner or claimer of such ship or goods, and
not upon the officer
who shall seize or stop the same; any law, custom, or usage, any law,
custom, or usage, to the contrary notwithstanding.
XLVI. And be it further enacted by the authority aforesaid, That from
and after the twenty ninth day of September, one thousand seven hundred
and sixty
four, in case any information shall be commenced and brought to trial in
America, on account of any seizure of any ship or goods as forfeited by
this or
any other act of parliament relating to his Majesty's customs, wherein a
verdict or sentence shall be given for the claimer thereof; and it
shall appear to
the judge or court before whom the same shall be tried, that there was a
probable cause of seizure, the judge or court before whom the same
shall be tried
shall certify on the record or other proceedings, that there was a
probable cause for the prosecutors seizing the said ship or goods; and,
in such case,
the defendant shall not be intitled to any costs of suit whatsoever; nor
shall the person who seized the said ship or goods, be liable to any
action, or
other suit or prosecution, on account of such seizure: and in any case
any action, or other suit or prosecution, shall be commenced and brought
to trial
against any person or persons whatsoever, on account of the seizing any
such ship or goods, where no information shall be commenced or brought
to trial to
condemn the same, and a verdict or sentence shall be given upon such
action or prosecution against the defendant or defendants, if the court
or judge before
whom such action or prosecution, shall certify in like manner as
aforesaid that there was a probable cause for such seizure, then the
plaintiff besides his
ship or goods so seized, or the value thereof, shall not be intitled to
above two pence damages, nor to any costs of suit; nor shall the
defendant in such
prosecution be fined above one shilling.
XLVII. And be it further enacted by the authority aforesaid, That if any
action or suit shall be commenced, either in Great Britain or America,
against any
person or persons for any thing done in pursuance of this or any other
act of parliament relating to his Majesty's customs, the defendant or
defendants in such
action or suit may plead the general issue, and give the said acts, and
the special matter, in evidence at any trial to be had thereupon, and
that the same
was done in pursuance and by the authority of such act; and if it shall
appear so to have been done, the jury shall find for the defendant or
defendants;
and if the plaintiff shall be non-suited, or discontinue his action
after the defendant or defendants shall have appeared, or if judgment
shall be given upon
verdict or demurrer against the plaintiff, the defendant or defendants
shall recover treble costs, and have the like remedy for the same as
defendants have
in other cases by law.
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