STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 993 



collector and receiver, or collectors and receivers, or any or either of 

 them, as by any or either of the said surveyors or land-waiters. 



XVII. And be it further enacted, That in case any wine, rum, 

 brandy, or other distilled spirituous liquors, shall be landed in any 

 Port or other parts of this Island, without being regularly entered, 

 and the duties paid thereon as above directed, and the importer or 

 importers of the same shall have quitted the island before the Col- 

 lector and Receiver of the said rates, duties, and impost, shall have 

 had notice thereof ; then, and in such case, the purchaser or purchasers 

 thereof shall be liable to the payment of the duties due and payable 

 thereon, and of a further sum (being equal to the amount of the said 

 duties) as a penalty for purchasing the same before entry, with an 

 intent to elude the payment of the said duties. 



XVIII. And be it further enacted, That all agents, or other per- 

 sons concerned for vessels taken as prizes, or for vessels seized for 

 illegal importation, shall immediately, on their arrival, deliver to 

 the said collectors and receivers respectively, a true account, upon 

 oath, of the contents of tlte cargo so taken or seized, (the same being 

 liable to the duties imposed by law in this island) and delivered 

 into their care: and if the true contents of the said cargo shall or 

 may be then unknown to such Agent or Agents, or other persons 

 or persons concerned as aforesaid, then, and in such case, he or they 

 shall respectively make oath to render a true and faihful [faith- 

 ful] account of the said cargo when the same shall have come to his 

 or their knowledge, so that the duties due thereon may be accurately 

 ascertained, under the penalty of forfeiting one hundred pounds 

 for each and every offence. 



XIX. And be it further enacted, That all wine, rum, brandy, and 

 other distilled spirituous liquors, which shall or may be brought into 

 any port or place in or belonging to this island, as prize, or which 

 shall or may be condemned therein as such, at any time from and 

 after the publication hereof, shall be subject to all and singular the 

 several rates, duties, and the impost imposed or laid by this act. 

 And the marshal of the Court of Vice Admiralty, or his deputies, 

 as well as all auctioneers or vendue masters in this island, is and 

 are hereby directed not to deliver any such wine, rum, brandy, or 

 other distilled spirituous liquors, which may have been sold by him, 

 or them respectively, at public auction, or otherwise, to the purchaser 

 or purchasers thereof, without a permit first had and obtained there- 

 fore from the said Collector and receiver, or collectors and receivers, 

 and before he or they shall have rendered a true and perfect account 

 to such officer or officers, or some one of them upon oath, of the quan- 

 tity of all such wine, rum, brandy, or other distilled spirituous 

 liquors, which he, or they shall or may have sold, and of the names 

 of the persons to whom the same were so sold, under the penalty of 

 forfeiting the sum of two hundred pounds for each and every 

 offence. 



XX. And be it further enacted, That from and after the publica- 

 tion hereof, there shall be allowed on all wine, rum, brandy, or other 

 distilled spirituous liquors, which shall have been already imported, 

 or which shall or may in future be imported into this island, on ex- 

 portation of the same therefrom, a draw-back of four pence per 



