STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 989 



No. 45. 1785: Extract from Statute of Prince Edward Island, 25 



Geo. Ill, Cap. 4. 



An Act to amend, render more effectual, and to reduce into one Act, 

 the several Laws made by the General Assembly of this Island, 

 relative to the duties of impost on wines, rum, brandy and other 

 distilled spirituous liquors ; and for allowing a drawback upon all 

 wines, rum, brandy, and other distilled spirituous liquors exported 

 from this Island. 



BE it enacted by the Lieutenant Governor, Council, and Assembly, 

 That from and after the publication hereof, there shall be raised, 

 levied, collected, and paid unto His Majesty, his heirs, and successors, 

 to and for the public uses of this Island, and towards the support of 

 his Government therein, by the importers of all wines, rum. brandy, 

 and other distilled spirituous liquors which shall or may be imported, 

 or by any ways or means brought into this island, the several rates 

 and duties as follows, viz. for every gallon of wine, the sum of six- 

 pence, as also for every gallon of rum, brandy, or other distilled spir- 

 ituous liquors, in lieu of all former duties, the said sum of six pence. 



II. And be it further enacted, That all the rates, duties and im- 

 posts before mentioned, shall be paid in lawful money of this island 

 (being at the rate of five shillings per Spanish milled dollar) by the 

 importer or importers of any such wine, rum, brandy, or other dis- 

 tilled spirituous liquors unto the collector and receiver, or collectors 

 and receivers for the time being, appointed for entering and receiv- 

 ing the same, at or before the landing thereof : Provided nevertheless. 

 that when the duty to be paid by any importer or importers of such 

 wine, rum, brandy, or otlrer distilled spirituous liquors, shall amount 

 to a sum exceeding ten pounds, and not more than fifty pounds, the 

 said collector and receiver, or collectors and receivers of the said 

 duties, is or are hereby authorised to give credit for the payment 

 thereof for the space of three months. And in like manner, if the 

 said duties shall exceed the sum of fi.fty pounds, and not amount to 

 more than the sum of one hundred^ pounds, the said collector and re- 

 ceiver, or collectors and receivers, is or are hereby authorised to give 

 credit for payment thereof for the space of six months: and if the 

 said duties shall exceed the sum of one hundred pounds, then he or 

 they are hereby further authorised to give credit for the payment 

 thereof for the space of nine months. 



III. Provided always, That sufficient security be given for the pay- 

 ment of the said duties within the said several times so as aforesaid 

 limited for the payment thereof. 



IV. And ~be it further enacted, That all masters of ships, coasting, 

 fishing, and all other vessels whatever, coming into any harbour, 

 port, river, creek, or on any part of the coasts of this island, and its 

 dependencies, shall before breaking bulk, and within twenty-four 

 hours after his or their arrival, make report, in writing, and upon 

 oath, to the collector and receiver, or collectors and receivers of the 

 duties for the time being, t)f all wine, rum, brandy, or other distilled 

 spirituous liquors, on board the said ship or vessel, specifying therein 

 the kinds of casks or other vessels in which the same shall be con- 

 tained, together with the marks and numbers thereof, and that they 

 have not landed or suffered to be landed, sold, bartered, or exchanged, 



