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of the Continent of America, or other persons on shore there, from 

 being: impressed, be and the same is hereby repealed. 



" XX. And whereas the immoderate use of rum and other spirits, 

 imported into Newfoundland from His Majesty's Colonies and 

 Plantations in America, has been found to be highly detrimental to 

 the fisheries carried on there, and it is therefore proper to endeavour 

 to diminish the consumption thereof;" be it enacted by the authority 

 aforesaid, That from and after the first day of January, one thou- 

 any alteration is made by this Act, as any other Duties payable to His 

 Majesty, his heirs and successors, for every gallon of rum, or other 

 spirits, which shall be brought or imported into the Island of New- 

 foundland from any British Colony or Plantation oh the Continent 

 of America, the sum of one shilling sterling money of Great Britain; 

 and the same shall be collected, recovered and paid, to the amount of 

 the value of which such nominal sum bears in Great Britain, and 

 may be received and taken according to the proportion and value of 

 five shillings and sixpence the ounce in silver; and the said duty 

 hereby granted shall be raised, levied, collected, paid, and recovered, 

 in the same manner and form, and by such rules, ways, and means, 

 and under such penalties and forfeitures except in such cases where 

 any alteration is made by this Act, 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 or Acts of Parliament, as fully and effectually, to all intents 

 and purposes, as if the several Clauses, powers, directions, penalties 

 and forfeitures relating thereto, were particularly repeated and again 

 enacted in the body of this present Act ; and that all the monies that 

 shall arise by the said duty (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 ex- 

 chequer, and applied and appropriated to the same uses and purposes 

 as the duties arising by that part of the Customs, commonly called 

 The Old Subsidy payable in Great Britain, are applied and ap- 

 propriated. 



" XXI. And whereas the bounties given by an Act of Parliament, 

 made in the eleventh year of the reign of His present Majesty, 

 intituled, An act for the better support and establishment of the 

 Greenland and whale fisheries, have been found of great advantage 

 to the navigation, trade, and manufactures of this Kingdom; and 

 it is just and expedient that the like bounties which are granted 

 ' by that Act to ships fitted out from Great Britain, or any of His 

 Majesty's Dominions in America, for those fisheries, should in like 

 manner be granted to ships fitted out for that purpose from the 

 Kingdom of Ireland; " be it therefore enacted by the authority afore- 

 said, that from and after the twenty-fifth day of December, one 

 thousand seven hundred and seventy-five, the respective bounties 

 herein after mentioned shall be allowed for every ship or vessel 

 British built, and owned by His Majesty's subjects of Ireland, and 

 whereof the captain or master and at least one-third of the mariners 

 are His Majesty's subjects of Great Britain or Ireland, which shall 

 proceed from any port in the said Kingdom of Ireland within the 



time limited by this Act on the whale fishery to the Greenland 

 548 seas, and Davis^s Straits, and the adjacent seas, under the several 



rules and restrictions herein after expressed; that is to say, 



