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landing or delivery thereof: And that all liquors landed, put on shore, or delivered, contrary to the directi

ons, and true intent and meaning of this act; or the va- Penalty for lue thereof, shall be forfeited and lost; and shall and landing withmay be recovered of the importers or owners of the

same.

VI. And be it further enacted, That no liquors liable to any of the said duties, which shall be imported or brought into this colony, by any person or persons whatsoever, shall be landed, or put on shore, until due entry be made thereof, with the collector of the duties upon liquors, in such port or place, and a true account be given of the gallons every cask doth contain, upon oath, upon pain of forfeiting double the value of the liquors so landed, or put on shore.

VII. And be it further euacted, That the master or purser of every ship, bark, or other vessel, importing liquors liable to any duty or custom, by virtue of this act, to any port or place within this colony and dominion, shall make a true and just entry, upon oath, with the collector of the duties upon liquors, in the said port or place, of the burthen, contents, and lading of such ship, bark, or other vessel, with the particular marks and numbers of every cask therein, laden with liquors, to the best of his knowledge; and also where, and in what port, the same were laden or taken on board, upon penalty of forfeiting one hundred pounds, current

money.

out entry.

VIII. Provided always, and it is hereby enacted and Wines, how declared, That no person or persons whatsoever, shall entered. be required to give an account, upon oath, of the true contents of any pipe or cask of wine imported directly from the place where the same was made; but that, upon every such importation of wine, the owners or importers thereof, shall have liberty to enter a pipe at one hundred gallons, and all lesser cask after the same proportion; any thing in this act contained to the contrary, or seeming to the contrary, notwithstanding.

IX. And for the better encouragement of all persons Encourage, whatsoever, to make due entry and paiment of the se- ment to pay veral impositions, duties, or customs, laid upon liquors, by virtue of this act.

duties.

X. Be it further enacted, That in consideration of Allowance filling and leakage, every collector of the said imposi- for leakage. tions, duties or customs, shall be and is hereby autho

T-Vol. 4.

False entry.

rized and required, to abate and allow to such person or persons as shall enter liquors, and pay the duties for the same, twenty gallons in every hundred. And if any person or persons whatsoever, shall wittingly or willingly make a false entry, and be convicted of the same, such person or persons shall forfeit and pay one hundred pounds, current money.

Powerof col- XI. And be it further enacted, That the collectors of lectors, the duties or customs upon liquors, and their deputies, where duties be authorized and impowered, and they, and every of are not paid them, are hereby authorized and impowered, to go and

Bribery in officers.

enter on board any ship or other vessel, and from thence to bring on shore, any liquors liable to a duty or custom, by virtue of this act, if the duty or custom be not paid or agreed for, within ten days after the first entry of the said ship or vessel; and likewise to stay and remain on board the said ship or vessel, until all such liquors be discharged and delivered out of the same.

XII. And be it further enacted, That if any collector or collectors of the duties upon liquors, or any other person or persons deputed and appointed, by or under them, or any of them, or any other authority whatsoever, shall directly or indirectly take or receive any bribe, recompence, or reward, in any kind whatsoever; or shall connive at any false entry of any liquors liable to a duty or custom, by virtue of this act, by means whereof, the duties or customs shall be defraudPenalty for. ed; the person or persons therein offending shall forfeit and pay the sum of one hundred pounds, current money, and be forever afterwards disabled in his said office, and rendred incapable of holding any office or emploiment, relating to the customs, within this coloPenalty for ny and dominion: And the person or persons giving or paying. paying any such bribe, reward, or recompence, shall forfeit and pay one hundred pounds, current money.

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XIII. Provided always, and it is hereby further enacted, That if the importer of any liquors, of which the duties and customs, according to this act shall be paid, shall, within three months after the importation thereof into this colony and dominion, be desirous to export the same, or part thereof; in such case, the said importers shall give a particular account of the contents, casks, marks, and numbers of the liquors he intends to export, to the collector, with whom, at their importation, they were entred; and shall subscribe the

same, and declare, upon oath, that the duty or cus- Oath of extom for the liquors he desires to export, were, at the porter. entry, duly answered and paid, according to this act; and that the said liquors shall be directly carried out of this dominion, and not sold, delivered, or put on shore within the same: And then it shall be lawful for the said collector, and he is hereby required and enjoined, to allow the said importer the whole duty or custom paid for the said liquors so to be exported; any thing in this act contained to the contrary, in any wise, notwithstanding.

XIV. And for an encouragement to import money into this colony and dominion.

XV. Be it further enacted, That whatsoever person Encourageor persons shall pay any of the impositions, duties, or ment to imcustoms, accruing due, by virtue of this act, in good port money. and lawful money of his or their own importation into this colony and dominion, to be proved by the oath of the party paying 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 collector of the said duties is hereby authorized and required to make allowance accordingly.

XVI. And be it further enacted, That the several Forfeitures forfeitures and penalties which shall or may arise, by how approvirtue of this act, shall be divided into three equal priated. parts; one third whereof, shall be to our sovereign lord the king, his heirs and successors, for and towards the better support of this government, and the contingent charges thereof; one third part to the governor of this colony and dominion, for the time being, to and for his own proper use and behoof; and the other third part to him or them that will inform or sue for the same: To be recovered, with costs, by action of debt, bill, plaint, or information, in any court of record within this colony and dominion; wherein no essoin, protection, or wager of law, shall be allowed.

XVII. And be it further enacted, That the governor Collectors, or commander in chief of this colony, for the time be- how appoining, with the advice of the council, shall be, and is ted. hereby impowered, from time to time, and at all times. hereafter, to nominate, constitute, and appoint, such and so many collectors of the duties laid by this act upon liquors, as also such salaries, not exceeding six in Salary,

Duties to be

lector to treasurer.

the hundred, for collecting the said duties, as to him shall seem best.

XVIII. And be it further enacted, That all and evepaid by col- ry such sum and sums of money which shall be raised, collected, and levied, by the said duties, the necessary charges of collecting, managing, and accounting for the same always excepted, shall, from time to time, be accounted for, and paid by the respective collectors thereof, to the treasurer of Virginia, for the time beCollectors ing, upon oath; which oath, the said treasurer is hereand treasur- by impowered to administer; and by the said treasurer er to account shall be accounted for, to the general assembly of this

on oath.

Part of duty payable to

trustees of college.

colony, upon oath. And that all and every such sum and sums of money which shall be raised, collected, and levied, by the said duties of three pence upon every gallon of wine, rum, brandy, and other distilled spirits, and of one penny upon every gallon of cider, beer, and ale, over and above the necessary charges aforesaid, are and shall be appropriated, issued, applied, and disposed of, to such use or uses, as the general assembly, from time to time, shall think fit to direct, for lessening the levy by the poll, or defraying any public expence, and to and for no other use whatsoever.

XIX. And, forasmuch as the present revenue of the college of William and Mary, is not sufficient to maintain the full number of masters or professors required by the charter of the said college, and thereby the progress of learning hath been much obstructed, and the will of the roial founders in great measure frustrated,

XX. Be it further enacted, by the authority aforesaid, That the sum of two hundred pounds per annum, out of the said duty of one penny upon every gallon of wine, rum, brandy, and other distilled spirits, by this act imposed, as aforesaid, is and shall be appropriated for the relief of the said college; and for and during the said term of twenty-one years, shall be paid by the said treasurer, half-yearly, in equal portions, unto the surviving trustees of the said college, until the same shall be transferred to the president and masters; and from and after such transfer, then to the president and masters, and their successors, for and towards the maintaining and supporting the full number of masters and professors, which are to reside in the said college.And if, at any time, there shall be no trustee of the said college, residing in this country, before such

Overplus,

transfer shall be made, then the said sum of two hundred pounds shall be, in manner aforesaid, paid to the visitors and governors of the said college, or to such person as they shall appoint to receive the same: And after the said sum of two hundred pounds per annum how appro shall be so satisfied, then the overplus of all monies priated. arising from the said duty, shall be applied to such other use or uses, as the general assembly shall think fit to direct, as aforesaid.

XXI. And be it further enacted, by the authority Houses may aforesaid, That it shall and may be lawful, to and for be broken, all and every the collector or collectors of the duties where duties laid by this act, to enter into any house, warehouse, or are not paid. storehouse, in the day time; or if occasion be, by warrant under the hand of a justice of the peace, and in company with a constable, to break open, in the day time, any house, warehouse, or storehouse, to search for, seize, and carry away, any liquors on which a duty is laid by this act, and for which the said duty shall not have been paid, according to the directions herein given. And if any such collector or constable shall be sued or molested, for any thing done, in execution of the powers hereby given them, such collector or constable shall and may plead the general issue, and give this act in evidence; of which, the court where such suit shall be brought, shall allow: And if, in such suit Double costs the plaintiff shall be nonsuited, or a judgment shall pass against him, the defendant shall recover double costs.

from one dis.

XXII. And be it further enacted, by the authority Liquors,how aforesaid, That all and every master or commander transported of any ship, boat, or other vessel whatsoever, that trict to anofrom and after the commencement of this act, shall ther. transport or carry any liquors, on which a duty is laid by this act, from one district to another, within this colony, shall, before he depart out of the district wherein such liquors shall be laden or taken on board, make oath, before the collector of the duties in the said district, to the true quantity of the liquors so on board, to be transported; and that he will not take, or suffer to be taken, on board the said ship, boat, or other vessel, any more liquors, on which a duty is laid, by this act; and shall also take a certificate from the said collector, of the quantity of liquors then on board, and that such oath hath been made thereto. And if the master of any ship, boat, or other vessel, shall after the commence

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