344 A. D. 1795. 



oath of allegiance to his Majefly, to enter their fifh, or the produce 

 thereof, free from duty ; and they are alfo entitled to the fame boun- 

 ties on the exportation of their fifti, &c. which are allowed to Britifli 

 fubjeds. Such perfons may alfo be mafters or feamen onboard any 

 Britifli vefTel employed in the fiflieries. Veflels owned by fuch perfons, 

 vvholely, or in conjundion with Britifli partners, may be regifliered by 

 order of the king and council, and be admitted to all the privileges and 

 bounties allowed to Britifli vefTels employed in the fiflieries, or in car- 

 rying the produce of them to any port in Europe. They may alfo bring 

 their veflels, nets, and other fifhing tackle, their houfehold furniture, 

 clothes, &c. into the kingdom, free fi'omany payment of duty, and they 

 may become proprietors of landed eftates not exceeding 1 00 acres *. [c. 56J 



The ftamp duties on receipts were increafcd : and every difcharge in 

 full, for whatever fum, was fubjeded to a ftamp duty of 2/5 being the 

 price of a flamp for a receipt for £s'^'^ ^^ more. [c. 55] 



It being thought expedient to afcertain the quantity of veflfels and 

 numbers of men employed in the inland navigation, all fuch veflels, of 

 the burthen of thirteen tuns or more, were required to be regiftered by 

 the clerk of the peace, town clerk, fliirref-depute, or ftiewart clerk, the 

 regifter defcribing the kind of vefl^el, her burthen, and the number and 

 employments of the men. All velTels for inland navigation mufl alfo 

 have their number of tuns, and owner's names, painted in letters of four 

 inches high upon their fl:erns. Veflels belonging to the royal family, and 

 pleafure boats, are not fubjeded to the regulations of this ad. \c. 58.] 



A variety of additional duties were impofed upon the diflferent branches 

 of the diftillery in Scotland. And new reftridions were laid upon the 

 tranfportation of fpirits from the Highlands to the Lowlands of Scotland, 

 and between England and Scotland, [r. 59.] 



May 1 9"" — The former duties upon policies of fea infurances were dif- 

 continued : and the following ftamp duties were impofed upon policies 

 for fea infurances on vefl'els or goods, viz. if the premium be above 7 

 per cent, 1/6 on every ^^loo, or part of £100, and if not exceeding ~ per 

 cent, 1/3. — The commiflloners of ftamps are dirededto provide printed 

 policies ready ftamped, and to eftablifli an oflSce, or offices, near the 

 Royal Exchange, where they may be fold. — Policies on outward-bound 

 veflels may be cancelled in ten days after their departure from port. — 

 When mfurance happens to be made upon gooco onboard a homeward- 

 bound vefl^el to a larger amount than the intereft really turns out, fo 

 that the excefs of the ftamp duty be at leaft I2y5,the commiilioners, on 

 proof that the underwriters l;ave returned the premium, fliall alfo return 

 the flamp duty for the fum infured beyond the value of the merch- 

 andize, if claimed within a month after landing the goods No policies- 



* Though the encoumgements of this aft were fait laws, and the want of comnnunication which 



held out to the Dutch fiihermen who were prilon- fepurates the bed fiihing ftations from the moFgi 



ers of war in this country, very few of ther.i could cultivated parts of the country, 

 be prevaileii on to encounter the hardfhips of the 



