May be exported from Bermuda to Lower Canada upon the same 20. The Produce or Manufacture of any of His Majesty's Sugar Colonies in the West Indies, legally imported into Bermuda, may be imported into Lower Canada, and landed and admitted to an Entry upon Duty and ConPayment of the same Duty as if the same had been ditions as if imimported directly from any of His Majesty's Sugar ported from Colonies in the West Indies; and under the Conditions Sugar Colonies; and Regulations of 28 Geo. 3. c. 39. without Payment of Duty, in the same Manner as if such Spirits had been imported directly from any of the Sugar Colonies. 49 Geo. 3. c. 16. § 1. Colonies to 21. The Produce or Manufacture of any of His also from the Majesty's Sugar Colonies in the West Indies, legally North American imported into Nova Scotia, New Brunswick, Cape Breton, Lower Canada. Prince Edward's Island, and Newfoundland in North, America, from the said Sugar Colonies or from Bermuda, may be exported from any or either of the said Provinces or Islands to Lower Canada, and admitted to an Entry upon the Payment of the same Duty as if imported directly from any of His Majesty's Sugar Colonies. 51 Geo. 3. c. 48. § 1. North American Colonies to be exported to Lower Canada. 322. Every Person loading on board any Ship in Nova Regulation upon Scotia, New Brunswick, Cape Breton, Prince Edward's the Shipping of Island, or Newfoundland, any Spirits as of the Product Spirits at the or Manufacture of any of His Majesty's Sugar Colonies, in order to be exported from thence to Lower Canada, shall before the clearing out of the Ship deliver to the Collector or other principal Officer of the Customs at the loading Port, his Affidavit or that of his Agent or Factor, signed and sworn to before some Justice of the Peace in the Province or Island where the same shall be shipped, expressing in Words at Length the Number and Content or Contents of the Casks or other Packages Bb 4 con Oath to be made Identity of the containing the Spirits, also from what Colony or Plantation the same were imported, by whom, and the Time when such Importation took place, which Affidavit shall be attested by the Hand of the said Justice of the Peace to have been sworn to in his Presence, who is 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 of the Ship 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, and that it thereby appeared that such Spirits were legally imported into the said Province or Island, as of the Produce or Manufacture of His Majesty's Sugar Colonies; and such Certificate shall express the Number and Content or Contents of the Casks or other Package containing the Spirits so shipped. 51 Geo. 3. c. 48. § 2. 23. Upon the Arrival of such Ship at the Port of Arrival, as to the Discharge in Lower Canada, the Master shall, at the Time of making the Report of his Cargo, deliver the said Certificate to the Collector or other principal Officer of the Customs of such Port, and make Õath before him (which Oath he is required to administer), that the Spirits so reported are the same that are mentioned in the Certificate; and if any Spirits shall be imported or. found on board any Ship for which no such Certificate shall be produced, or which shall not agree therewith, the same shall be deemed to be Foreign Spirits, and subject to the same Duties, Restrictions, Regulations, Penalties, and Forfeitures, as Spirits of any Foreign Colony or Plantation are subject to by Law, 51 Geo. 3. c. 48. § 3. May be exported from Bermuda into North American Colonies on the same Duty as from Sugar Colonies; and without Payment of Duty on certain Conditions. 24. The Produce or Manufacture of any of His Majesty's Sugar Colonies in the West Indies, legally and directly imported into Bermuda from the said Sugar Colonies, may be exported from Bermuda into Nova Scotia and New Brunswick, Cape Breton, Prince Edward's Island, and Newfoundland, and landed and admitted to an Entry, upon Payment of the same Duty as if imported directly from any of the said Sugar Colonies in the West Indies. 51 Geo. 3. c.62. § 1. 25. Exported as before mentioned from Bermuda, may, under the Conditions and Restrictions of 28 Geo. 3. c. 39. be imported into the said Provinces and Islands, without without Payment of Duty, in the same Manner as if imported directly from any of the said Sugar Colonies. 51 Geo. 3. c. 62. § 2. Spirits at Ber muda, to be ex- North American 26. Every Person loading on board any Ship in Ber- Regulations upon muda any Spirits as of the Produce or Manufacture of the shipping of His Majesty's Sugar Colonies, legally imported into that Island, shall before the clearing out of the Ship deliver to the Collector or other principal Officer of the Customs at the loading Port, his Affidavit, or that of his Agent or Factor, signed and sworn to before some Justice of the Peace in Bermuda, expressing in Words at Length the Number and Content or Contents of the Cask or other Packages containing the Spirits, from what Colony or Plantation the same were imported, by whom, and the Time when such Importation took place (which Affidavit shall be attested by the Hand of the said Justice of the Peace to have been sworn to in his Presence, who is 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 of the Ship in which the same shall be laden a Certificate under his Hand and Seal of Office (without Fee or Reward) of his having received such Affidavit pursuant to this Act, and that it thereby appeared such Spirits were legally imported into the Island, as of the Produce or Manufacture of His Majesty's Sugar Colonies; and such Certificate shall also express the Number and Content or Contents of the Cask or other Packages containing the Spirits so shipped. 51 Geo. 3. c. 62. § 3. 27. Upon the Arrival of any Ship at the Port of her Oath to be made, Discharge in any of the said Provinces or Islands, the upon the Ship's Master shall at the Time of making the Report of his Identity of the Cargo deliver the said Certificate to the Collector or Spirits. other principal Officer of the Customs of such Port, and make Oath before him, (which he is required to administer), that the Spirits so reported are the same that are mentioned in the Certificate; and if any Spirits shall be imported or found on board, for which no Certificate shall be produced, or which shall not agree therewith, the same shall be deemed Foreign Spirits, and be subject to the same Duties, Restrictions, Regulations, Penalties, and Forfeitures, as Spirits of the Produce or Manufacture of any Foreign Colony or Plantation would be subject to by Law. 51 Geo. 3. c. 62. §4. 28. There Duty upon Rum imported into Newfoundland from British West Indies. 28. There shall be paid upon every Gallon of Rum or other Spirits imported into Newfoundland from any British Colony or Plantation in the West Indies, a Duty of Colonies in the Sixpence; and upon every Gallon of Rum or other Spirits imported into the Island from any of His Majesty's Colonies or Plantations on the Continent of America, or from Great Britain or Ireland, a Duty of One Shilling and Sixpence Sterling Money of Great Britain; and the same shall be collected to the Amount of the Value which such nominal Sum bears in Great Britain, and may be received and taken according to the Proportion and Value of 5s. 6d. the Ounce in Silver; and the said Duty shall be raised, levied, collected, paid, and recovered in the same Manner, and by such Rules, Ways, and Means, and under such Penalties and Forfeitures, as any other Duties payable to His Majesty upon Goods imported into any British Colony or Plantation in America are raised, levied, collected, paid, and recovered by any Act of Parliament, as fully as if the said Rules, &c. were again enacted in this Act, and all the Monies that shall arise by the said Duties (except the necessary Charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same), shall be paid into the Exchequer and applied to the same Uses as other Duties of Customs. 52 Geo. 3. c. 106. §1. 15 Geo. 3. c. 31. § 20. 39 & 40 Geo. 3. c. 67. Art. 6. Duty on the Importation 29. There shall be paid upon every Gallon of Rum Sponges and Stone, viz. 56 Geo. 3. Malta May be exported from Malta or any of the Dependencies thereof, or from Gibraltar, direct to any of His Majesty's Sugar Colonies or Plantations in America, or to Newfoundland, Bermuda, or any of His Majesty's Colonies or Plantations in North America, in British-built 14 Ships, |