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 IFuHsed Junuara ^^^Z'? i824.J 
 
 &^«*ii«i 
 
 AN ACT to Repeal an Act passed In the forty- 
 first yenr ol His Late Majesty's Reign, entitled, 
 ** An Act for graniing to His Majesty, His Heirs 
 ** and Successors, lo and for the uses of this Pro- 
 "vince, the like Duties on Goods and Merchan- 
 ^•dize brought into this Province from the Unit- 
 ** ed States of America as are now paid on Goods 
 '*and Merchandize imported from Great Britain 
 ''^aud other places.-" And also an Act passed in 
 tlie Ibrty-third yearof His Laie Majesty's Reign, 
 entitled^ ** An Act to Explain and Amend an Act 
 '* passed in the forty-first year of His Majesty^s 
 " Keign, entitled, ^An Act for granting to His 
 *vMajesty, His Heirs and Successors, to and for 
 "the uses of this Province, the like Duties on 
 ** Goods and Merchandize brought into this Pro- 
 *vn)ce from the United States of America, as 
 '•are now paid on Goods and Merchandize im- 
 "* ported from Great Britain and other places;' 
 "and tt) provide more efl'ectually for the Coileo 
 

 2 
 
 *^{u)u Mini PiiviTiont of Duties on Goods and 
 "Mercliandi/e cominjr from tlio United Slates 
 '♦of Anieiica into this Province; and also lo es- 
 "tablish a Fund for the Erection and Repairing 
 ** of Linht Houses:'' and to make more efi'ectual 
 provision for the tUie Collection of Duties on 
 (jloods Imported into this Province. 
 
 ▼ ▼ llEHEAS it isii expedient to repeal the Laws luiw in force 
 for securing tlio Fajinent of Duties, and to reduce the same 
 into an Act, and also to extend tlie provisions tliereof: "Be 
 it therefore Enacted by tln^ King's Most Excellent Majesty, 
 hy and with the advice and consent of the Legislative Coun- 
 cil and Assembly of the Province of Upper-Canada, constitu- 
 ted and assembled by virtue of and under the authority of an 
 Act passed in the Parliament of Great Britain, entitled, 'An 
 Act to Repeal certain parts of an Act passed in the four- 
 teenth year of his late Majesty's Reign, entitled, * An Act 
 for making more ciTcctual provision for the Government of 
 the Province of Quebec, in North America, and to make fnr- 
 tlier provision for the Government of the said Province ;' *' 
 and by the authority of the same, — That an Act passed in 
 the forty-first year of bis late Majesty's Reign, entitled, "An 
 Act for p-ranting to His Majesty, His Heirs and Successors, 
 to and for the uses of this Province, the like Duties on Goods 
 and Merchandize brought into this Province I'rom the Un- 
 ited States of America as are now paid on Goods and Mer- 
 chandise imported from Great Britain, and other places ;" 
 and also an Act passed in the forty-third year of his late Ma- 
 jesty's Reign, entitled, "An Act to explain and amend an 
 Act passed in the forty-first year of Uis Majesty's Reign.. 
 
B 
 
 entitled, Mn Att loi* },aiintinij; K. Tli., ^Injtstv. His Heirs 
 uihI Suc(Tssor«<, to au<i tor thr uses of (his Provinn'. tin- like 
 Duties on <iooils unii VUiThfUHliz*.' brouj^lit into tlii-. I'n»- 
 \ino(;Vroni ihv I nited Statt'^ of Vnierioa us aiv non jmid ou 
 iioods and Moriii;indi/e ini|iort(:d tVoni <iirat Rritain, an^i 
 otlier places/ and lo pi-ovide more t'tVictuallv lor tlie Col- 
 loclion and I'ovinrnt of Dutit-s on (ifiud?* and i^lerchandixe 
 coiniii}^ IVom the I'nind States ol" Anitnea iht<» this Tro- 
 vince ; and also to establish a fund for the erection and re- 
 pairing of Light Houses./ ' he, and the same are hervhj^ re- 
 pi'ah'd. 
 
 IT. Jii</ he it Enacted by the authority afoirsiiid^ That it 
 shall and may be lawful for the (io\«'nior. Lieutenant Gover- 
 nor, or person administering);: the Government, of this Pro- 
 vince, h\ commission und<;r h's hand and s(?al at arms, to no- 
 minate and appoint one or more C'ollector or Collcc(t»rs at 
 the Ports of Entr^ and Clearance, now or berealter to be es- 
 tablished. 
 
 ITT. And he it further Enacted hy the authointij aforeaaid^ 
 that vach and every Collector shall jijivc security, by wi^y of 
 recognizance or obligation, to Tlis Majesty. \\\t\\ twosuretieg 
 in live hundin-d pounds each, ami hin>self i. ^jcie thousand 
 pounds, for the due performance of bis oflicc. 
 
 TV, And he it further Enacted hy the authority aforesaid^ 
 That the said (Collectors shall, and they are hen'by authoris- 
 ed to appoint one or more Deputy or Deputies ; and that the 
 said Collectors and Deputies shall have power and authority, 
 and they are Inreby required to seiz.e and secure any Vessel, 
 Boat, Raft, or Carriage, Goods, Wares, or 3lerchandize, 
 •which shall be liable to seizure, uitder the authority of this 
 Act, or under any other law of this Province^ as well with- 
 out as within their respective districts. 
 
 V. And b? it further Enacted hy the aidhnritu, afovemid. 
 
i'liuf. (he (!oll«'rt»M' orruUoi'tor^, Jk'piHyor lK'|)tuirs. orund 
 lor the sjiiil |*oj'»:<, shMll ultJ'ud ♦•vt«rv dav, «*.v«M'iit Smuluv*. 
 Chrisfjiinf* IJiiy, mul <Ju(>«i Friday, ut a cortuin plan* to be 
 |iuiiK*(l lor vMvh Purr, tur the diNclmrjri' ol'tht": dulii'« orthfir 
 respective uIVko, hetwceii the Iioiiph ul* nine uiul tuelve oi* 
 the eh)ek in the forenoon. :uii1 ihree siiui ni\ of t)ic eloek in 
 jthe ut'terooon, from the tirnt day of Muv lo the fir*t iluv of 
 i)etoher; und from ten to tliree from t lie first dav of October 
 to the liiHt t\n} of Aprils and shall nal iTeeive t;he report or 
 entry of nny ^ essej. Uoat, Haft, or C'airiaj*e, tit any other 
 place. 
 
 M. Md bi: iffiu'tiici' Enai'ttrd Inj Ihv uutliorilij ({fareiaid, 
 That the said (.'olleeiors nhull nnike a Report lu the luspee^ 
 tor (ieneral (d' this Province, four tinien in every year, of ali 
 the entries nnide at their IVirt or l*i»rts of E'^iry ; which lie- 
 ports shall also severally comprise a faithful statement of all 
 Duties paid or secured, und the proceeds of all Seizures and 
 Penalties rtM'i'ived. or which shall have accrned due ^vithiii 
 the periods follow inj^; that is to say, between the first day 
 of Januarv, anil the last day of March; the first day of Ap- 
 ril and the last <lay of June; the first day of July, and the 
 Utsl day of September : and the first day of (lotober and the 
 l^ist day of IVemlKr : and that the first and last dkiyn t^fsuck 
 periods shall be inclusive ; and that the said returns* shall Iw 
 transmittj d to the oflice of the rnspector (Jeneral within tor- 
 ty days next after i)w ex|iirtttion of evei-y quarter, aa afore- 
 said, and shall also report to the Inspector General all Sei- 
 sures by him. or any of his deputies, made within twenty 
 days alter making; the sumf ; and the full amount: of the Hu- 
 ijes and Proceeds of all Seizures as fjhaU in sueb Kefeurns be 
 slated lo hav(! come into the luirHbi ojfsii.t'11 Ifdiector or Col- 
 lectors, sli?dl, within the tenn of forty days, be paid by him 
 
 or t,hcin ipto the Imndg of His Majfjsty's lloceivgr Cieiiera* 
 of this Province. 
 
 Vlt dnd bf: it fuHher Jifiucted hj (he autlwrHy (i/ortsaid. 
 
6 
 
 rinu il' tiny rdllccfor shall luj^Ictt or irru«f' to make «nrh 
 H('|Mirt, or to pu) siicli Durici*, in iiiuiinci' uiul (itnii a» iil<M'i'« 
 :su,id, iiiiil ' thin tlu.' tiuus pr<'!»(*ri!n'<l. he 9111111 not he ontit- 
 ivA to any p»-'r riMitii;.!;*' on the uiuoiii): ol" Dufii'S rullfclt il ioi* 
 (ho period io which surU del'ault simlj hv tiiiuto. 
 
 VIII. Jiud he itfnrlh'r Kuiirhd hythf anlltfu-itimfovciiahh 
 Thut evf^ry (oUocKu- •^haH Uv uuthiiriKed to retuiu the kuux 
 ol' Fifty P(uinds pereiiiituni on tlu; unionut ol' Ihuirw hy liiu 
 Collected, until tlii- same itmuiuirs to One Hnndrcd INuindH 
 pet' AniiiniK Hod no inore. 
 
 IX, Md ht it JuHUvr i'luficltjt Inj the iinthority nforefinid, 
 Tlisit Jhe MuHtt«r, or person having the ehurj^e or eoiinniuid 
 of any Vessel Hoat. Kat't, or < arria^e, olwhat nature oi kind 
 soever, haviuy: Moods, \> are».or Merehandisi- on hoard their^ 
 of. »rriviuj!; at, or coming into, any 1'ort of liintry, rthall nmke 
 a Keport to the <'one<:l»!r of tlie arrivtil of sueli Vessel, lioal. 
 Haft, or Carriage, in the followijig form, nauuljf -V 
 
 NHme of 0«vnrr of V«»»tl, | 
 
 I«ding, 
 
 Wkfctioe 9hl|ii'»d Wfaptliei OfSilnc-iJ. 
 
 I 
 
 
 1 
 
 [Signed] A. B.-.— Mft!*ter, 
 
 or VeNon havin* Cliarpjc or Command, 
 awl wliicli form, if required, shall he f\>rtii»li<^4l by the C^l- 
 W,tor,t\^r wliieH he ^shall iH?ceiv« the airm oVOiw Shilling and 
 TUree-pentte ; aii4 that if tliv MasUM-, w person havinj? the 
 char{;e or conuimttd of any s\if h Vessel, lloat, l^aft, or Car* 
 riaj^e, shall nej^leet or refuse to make such Repoh, he shall, 
 for every such oftenee, forfeit and pay the fsuui of Five 
 PouMrtlrt ,* and that it ^l»aUand may l*^ li>,Mful for the Cathn:- 
 
6 
 
 for CO m'ly.(» timl «l«'l»in hmvU ^ r8?«*l, Hciaf. Huft. or ('MiTJii'^n, 
 until till' «!iiil |HMiultv !!tliiill lie piiiil^ or H(-r<iril> ^iuii lor lli« 
 |>iiViiM-iit tl«-rror, lj> I»oimI Io IIIh M'.ijrstv, oii coii^iciioii of 
 MM'li iioj^Ii'it or n*r<i!*iil ; uimI tliiif iranv M:i>*H'r, or |M'r»*on liti- 
 viii;r(||i> ilmrp' orrooiiimiid oriuiy \cshi'I. Loat, Usil't. orTjir- 
 viaj^c, silmll iiiakt* a Faisv Ucport. mo'Ii \ rssni'l, Uojit, \{n\\. or 
 t'lirria;;!'. witit the Tai'kK', .\ji|mn'l, l''iMiiiHiri', C'altli-, llornr 
 or llor>'<'>4, uiiil llanirsit tln'miiito n |UM'li«flv l>«'l<»nu;iii^r, 
 slinll \n'. lorlVifffl, and liablo to «t'izurc In siicli rollcM'tor — 
 .I'vorl (It'll (ihia lis, Tlint itoHuii<;iii fin>) rlaiLse<'oiitaiii«*<l xlcill 
 lie <'oimH'iuM| to fxtt'iul to n«|uiri' tin* Iti port ol' tin- arrival 
 of any ran'ia<;iji* tVooi any part ol' thin Pruviiici. — I'nnided 
 (iIho. Tiiat. no(liiii;( in tlu» Act coiitatni-ii siuill cxteiod, or ho 
 CMHir^tnuMl t(» t'Xlrii<l,to ri'i|uiri' th»* Utpurt^ in \\ ritiii^,oruny 
 Hoat r*mi<M\arid inana^ci) hy any inhahilunt or inliahitaiits* ol' 
 thij< Province, ami evcIuHiM'ly IjuIimi with hu\ artirje, or urti- 
 clus, heinsf the growth, produce, or nianni'arturo tln'reol'. 
 
 X. Jhnl he it favlhcr Etinctfd hff the antlinnfif ufonsaid, 
 Thai no (ioods, Wares, or iMerrhandize, npon ♦vhich any du- 
 ties are, or shall he hy huv ini|iOHed, shall he imported iiau 
 (his I'rovinee at any other plaee than a I'ort ol'Kntry, nor ho 
 unladen until the dntie*^ payable on sneh (iooiU, Mares, ainl 
 Mere hand i/e shall lia^e heen first paid or see nred ; and tho 
 blaster, or person luiyin^ the ehiirjjj»or eoinniand of the Ves- 
 sel, Boat, Rail, or i'arria;j;e, in or npon whieh the Huine t^hali 
 be imported, shall havo received a Permit in Hritinjr ho ta 
 do; and that all the Goods, \Vare?», and Herehandize wliieli 
 shall be imported info thi«> I*ro\inee, I'rom the United States 
 oi' Auierira, and >vhieli ^hall not h« entered aeeordin^ to i)iu 
 provi^ionB oCthiM Act shall he lort'eited, to^^ether with the 
 Vessel Boat, KatV, or C'arriajjje in or npon which the sume 
 shall be found, or shall have been jniported, and the 'IVickle, 
 Apparel, Furniture, Cattle, Horse or Horses, and Hurnei^.s 
 thereunto respectively belongin;^. 
 
 XJ dud he H/nrthir Enacted by the authority uforeHaid, 
 
'iUht wlioii tlie ainoiiijt iWMuliis in.posiMl 1>v law u()nn nry 
 (•uuiIh, >\arfH, ur iM«rr(u(iMliz(' Iii\*lMll\ iiii|iiii t( il ii.to \\.[h 
 I'roviiH't; [it Huy uuv time, slitill uiiKitiiit (<i Twjiitv Touinl!-, il 
 sIihII uiul iiiHv Im? luwl'iil I'ur ilif Colmfo-, nv Dcpiitv ol li.e 
 Port mIuti^ sihIi fioiulM, \\iirrH, unit Mi'irhamli/i' t«liJil' be 
 <'iitt'n'<l, to take »tc(Mirllv ior tin- Mmc puyiiu'iit ol' shiu'Ii <lufi< «, 
 one liuir williiii two luMiiihH, ami tiic! otttii* lialf in lour 
 iiiontliH, al'tor hiiiIi iiiiportaiiuii, !>} boiid in tlouhle the aii:« 
 omit tlii'i'coC, to His IMaj«'*»(y,rn)in llie 0;viur, or jummoii iiu- 
 |)ortiii«; tlif sHino, with one or nioro ^ood njul miiricii'iit nurc- 
 ties, »U tlio clisiretion ol' the Colh'rtor. 
 
 XII. Jhid hfitfui'tlivrEnucltd hy the antlioi'Uy nJorcsaUl^ 
 That when m\y person or piTHons ssliall liave o<'L•a<^ion to re- 
 jno\u Iroin any I'ort of Enir) al'orci^aid, lo any otlu i- Port, 
 or place, un^ (Joods, Mares, or .Mereluindize, (suhjeet to tl»e 
 ])a;^uieikt of nuy dntv,) duly imported into any I'ort, ais a- 
 foresaid, on wliieli the ditties impomul hy law »liall !ia\e been 
 paid, or 8eeiired to be paid, the CoUeetor, or Deputy of any 
 .«iueli Port, upon re(|nisition, in uri(in<;, for titat purpose made 
 and -^i^ned by siiieli person or per!*ons, spei'ilyinj!; the parti- 
 etilar Goods, Wares, and Merchandize lo be removed, and 
 the number of Paekage^i in which the same are contained, 
 ^itli their marks and numbers, shall, and he is re(|uired, to 
 give a Permit, in AVritinj^, siji^ned by the said Collector, or 
 Deputy, specifying the particular (ioods, War< s, and Mer- 
 chandize to be r<'moved, the number of the Packages con- 
 taining such Goods, Wares, and Merchandize, with the marks 
 and numbers, and certifying that such Goods, Wares, and 
 Merchandize had been duly entered in that P(n*t, and that 
 the duties thereon had been paid, or secured to be paid, and 
 the Collector, or Deputy, giving such Pei-mit, shall limit 
 therein the time witliin which such Goods, Wares, or Mer- 
 chandize shall be removed from such Port, and aUo the time 
 within which such Permit shall be in Ibree. 
 
 XIII. Jtid he it further Enacted by the authority aforesaid^ 
 
8 
 
 Tlmt no rioods, Wares, or Merchandize imported into tl»if 
 Provirce in or upon an^ Vessel, Boat, UaiV, or Carriage, from 
 the United States of Anieriea, shall he unladen, or laid on 
 land, from such Vessel, Boat, Ral't, or Carriage, except in o- 
 pen diiy ; that is to say, hetwecn the rising and setting of 
 th6 sun, nor at any other plac4?than a Port di' Entry, without 
 a special licence tor that piii*|»08e first had and obtained from 
 the Collector or l)eputy of the Port \v here the same shall 
 have been entered ; and if any Uoods, Wares, or Merchan- 
 dize shall he unladen or laid on land, Contrary to the direc- 
 tions of this Aci, ihe Master, or person having the command 
 Li' charge of such Vessel, Boat, llaft, or Carriage, and every 
 otheit person who shall knowingly be concerned in aiding 
 therein, or in removing, or otherwise securing, the Goods, 
 Wares, or Merchandize, shall tprfeit and pay double the vu- 
 Ihc thereof. ' , . 
 
 XIV. wind be it further Enacted by the authority a/oreanid^ 
 That it sh^ll and may be lawful for the Colleotor or Deputy 
 of any Port, after entry made of any Goods. Ware», or Mer- 
 •chundize, on suspicion of fraud, to open and examine, in the 
 presence of two or more credible witnesses, any paeluige or 
 packages thereof ; and if, upon examination, tl»ey should ba 
 fouiid to ajj^'ce with the entries, the said Collector, or his Ue^ 
 puty, shall cause the same to be repacked, at iiis own ex- 
 pense, aad redeU^^ered to the owner thereof ; but if any pack- 
 age or packages, so examined, should be found to differ in 
 their contents from the entry, tlien the G«ods, Wares, and 
 Merchandize contained in such pa< a age or packages, shall 
 be forfeited. — Provided always, That the said forfeiture 
 shall not be incurred if it shall be made appear, to the satis- 
 faction of the Collector, or Deputy, or to the Court in which 
 a prosecution shall be hM fc^rthe considerations hereof, that 
 such difference proce«;ded from mistake or accident, and not 
 from any intention to defraud the Revenue, 
 
 XV. Jind be it further Bnticted by the mUhorllif a/oremid, 
 

 
 That ir any person or persotis sitnll kiu)wiii'i;ly liurboiir, kerp, 
 conceal, iHircliuHc, scU, o:- extli:in«5e any (iooils, W area, or 
 Merchandizii ille^'aliy imported into this Province, he shall 
 forfeit for every such olfunce, double the value thereoi'. 
 
 i ■ ?i , 
 
 XVI. Ami he Hfiirthvr Enacted by the an thovity aforesaid. 
 That fron» and after the passing of this Act, it shall be the 
 tluty ofeai'ii and every Collector in this Province to Uiark, 
 by Braudintr with a proper Iron, to be by him provided for 
 that purpose, all Kegs of Tobacco which may be entered at 
 Jiis office, specifying the Number of the Keg, as inserted in 
 his buoks) and also the Name of the Port. 
 
 XVII. Jnd be U further Enacted hy the authority nforcsuid^ 
 Tlmt the Collector, or Deputy, of any Port, or other person, 
 by either of them for that purpose specially appointed, shall 
 have full power and authority to enter into and upon any 
 Vessel, Boat, Kaft, or Ciirriage, in or upon which he t>r 
 they shall have reason to suspect any Goods. N*. ares, or iVler- 
 ehandize, not reported, to be concealed, and therein aud there- 
 upon to search for, seize, and socui'e the same ; twid if any 
 Collector or Deputy shall have cause to suspect that any 
 Goods, AVares, or Merchandize, illegjvlly imported, are har- 
 l)ourt5d, kept, or secreted in any dwelling-house, shop, ware- 
 houfne, or other building or place, it shall and may be laufui 
 for such Collector, or Desputv, upon making oath before a 
 Jii8tii% of the Peace of the facts forming the grounds of sucK 
 suspicion, to obtain a Warrrant to enter therein, (in the day* 
 time only,) and there to search for any such Goods, Wares, 
 or Merchandize, and ii' any such be fouud, to seize and se- 
 cure the same. 
 
 XV II I. Jlnd be H further Emoted hy the authority aforesaii, 
 I'hat U shail and may be lawful foPthe Governor, Lieuten« 
 ant Governor, or person administering the Govei-nment of 
 this Province, from time to tim© to appoint, iu each auti ev- 
 
10 
 
 epy District, Three Commissioners of Customs, any two of 
 >\l)o)ii shall he a quorum to hear and d(>terniine, in a sum- 
 mary way, all informations exhibited before them for the 
 condemnation of any Goods, Wares, or Merchandize seiiccd, 
 as lori'eited under the provisions of this Act ; when the va- 
 Jue thereof, together with the Vessel, Boat, Raftj or Cam- 
 age, in or upon which the same shall, be found, or shall have 
 been imported^ shall not exceed Fotty Founds ; and also to 
 hear and determine, in like manner, all informations which 
 may be exhibited before them for Penalties to be recovered 
 , under and by virtue of this Act.-^ Provided nevertheless^ 
 That if the Owner of any Goods, Wares^ or Merchandize, or 
 the Owner or Commander of any Vessel, Boat, llaft, or Car- 
 riage, seized as forfeited, or any person against whom any 
 information shall be exhibited befoi^ the said Commission- 
 ers for the recovery of any Penalty in the protisions of this 
 Art, shall be desirous of having the same tried and determin- 
 ed in His Majesty's Court of King's Bench, and shall, previ- 
 ous to the said Commisoioners giving judgment thereon, eii^- 
 ter into a bond^with sufficient 8Ui*etito8, in the penalty of Fi(L 
 ty Pounds, conditioned for the payment of all costs, charges, 
 and expenses already incufred, and such as tnay attend the 
 condemnation of such Goods, Wares, an^ Merchandize, Ves* 
 «el. Boat, Raft, or Carriage, attending tl^^ determination of 
 any information filed agamst him f0f the recovery of any 
 such penalty, in case such person shall be convicted therein| 
 the said Commissioners shall not determine upon the legali* 
 ty of such seizure, or pro<^eed to the conviction of any pert 
 son against whom aoy information shall have been exhibit* 
 ed, as aforesaid, but shall forthwith report the proceedings 
 had in the premises to tlie Inspector General of this Province^ 
 when the like proceedings shall be had in His Majesty's said 
 Court of King's Bench for the condemnation of such Goods^ 
 Wares, or Merchandize, Vessel, Boat, Raft, or Carriage, or 
 for the recovery of such penalty as if the same had respec- 
 tively exceeded the sum of Forty Pounds, * « *5 
 
1! 
 
 XIX. And be iij'urlhep Enacted by the authorittj afopegaiii, 
 That the said Cominissioueis shall (Voiii time to time ha'/u 
 power to appoint a (lerk, whose duty it siiall ho to receive 
 and file all informations, and keep a record ol' the proceed- 
 in«fs or the said Co.n.nissioners. 
 
 XX. And be it further Enaeted by the authority aforesaid, 
 That in all cases of seizure for any cause of forfeiture con- 
 tained in this Act, the Commissioners of Cnstonis for the 
 District in which the same shall have heen seized, shall, as 
 well hefore as after the said seizure shall he claimed, have 
 full power and authority to examine imo the circumstaiicc^s, 
 and take aHidavitH of all fdcts relating thereto, and report 
 thereon for the information of the Governor, Lieutenant Go- 
 vernor, or person administrating tiie Governnjent of thig 
 Province ; and in case the Governor, Lieutenant Governor, 
 or person administrating^ the Ciovertiment of this Provinc , 
 iu Council, shall deem it expedient and proper so to do, he 
 may oriter the said seizure to he- restored to the owner or 
 owners, upon such terms as he may think lit to impose. ■ 
 
 XXI. And be it farther Enacted by the authority aforemid, 
 That within forty-eifijht hours after the seizure of any Goods, 
 Wares, an<l Merchandize^ under the provisions of this Act, 
 supposed to he under the Value of Forty Pounds, the Colleo 
 tor, or person seizing the same, shall cause such Goods, 
 Wares, and Merchandize to he duly appraised by the oath of 
 two inditrercnt persons, which oath any Justice of the Peace 
 is hereby authorised and required to administer ; and that 
 such appraisement shall be annexed to, and filed with, ihe iu" 
 formation herein-before required to be exhibited befOi*e the 
 said Commissioners, within eight days after making sucti 
 seizure, which informati4>n the said Clerk, at the request of 
 any Collector, or other person' seiaiing, is hereby required to 
 draw, for which he shall be entitled to receive Five Sliilliugsi; 
 t^ud no more. 
 
12 
 
 XXIT. Jnd he Ufuvther Enacted Irff the unthoritp aj\nn^ahl, 
 tlifit 80 90011 as any infopniatioii shall have been cxhibtlfd bc- 
 ioi'e the Hiiiil CoiniriissionerH, a iiotit'e thereof j*h«!l be pm, 
 into the oiTico of the said Clerk, and also in the oiflee oF the 
 Colleetor, or l)e|iuty, residing; nearest to tlic pinre tvlien^ 
 .such seizure shall have been made ; and that it* the Owner, 
 or person having charge of any Goods, Wnres, or .1^I<^M'han- 
 ^ize, Vessel, Boat, Raft, or C'arriagt;, so seized as aforesaid, 
 »hall exhibit a claim to the same, or any part thereof, tlieu 
 it shall and may be lawful for the said CommissiomTs, after 
 the said notice shall havi; been put up flftetMi days, ai^ nfoi-e- 
 saUl, to proceed to hear and dett>rmine any eh\im which may 
 in the meantime l»ave haen Uled with the said f'lerk, or to 
 -tl»e condemnation thereof, if b« such claim shall have been 
 iiiude. 
 
 XXIIT. And be it further Emieted by the anihority nforeHaid, 
 That the said Commissioners, or any one of them, shaH have 
 p«wei' and authority to admiirister all oaths, and take any atH- 
 davits required for carry injij the provisions of this Act into 
 effect; and that if any pers n or persons shall at any i'lie 
 forswear hiiiv tier, or themselves, before such Cf>fnnitsi»i«ner 
 or Commissioners, he, she, or titey shall incur and be liable to 
 t«e same penalties as would hare l>een incurred uj[m>ii convic- 
 tion of wilful and corrupt i>erjury, in any evideiioe ^ven in 
 liis Majesty's Cotirt of King's Beiich in tliis Proviiiee ie 
 any catise thei^ depeiiddn^. 
 
 XXIV. Providid nlttmyB^ Md he it further Hnn^tedhythe 
 anttioritg aforeAaid^ That it shaH not be lawful for the wud 
 €omniissioilei»8 to cnter(<ain any «tailn of any Goods, Waies^ 
 <Jp Mturchemd'tw, Vessel, Boat, Kuft, or Carria^, until the 
 peMon exlttbiting tlve sam« shall have entered into a Bond, 
 witli ««fteient suretifo«, in the penalty of Tweri^y Poijn4ts, 
 conditioned for tfc« paymient of 8U«h eosts as shall lie award- 
 ed by the said Commissioners, in case the said Goo^h, Wares, 
 and Merchandize^ Vessel. Boat. JRaft. or C^arriafice. shall be 
 coudcnmed. 
 
That in cnse nn\ proceedings slisill bo had lor the eondemr 
 Niitiuii of any Goods, Wares, or 3Ierchandize, Vessel, Loat, 
 Ual't, or Cirriage, under tlic provisions ol' this Act, as uell 
 in cases when the ^oods seized shall he adjudged to be re- 
 stored, or jrcondeunied, shall be insulVieient to pay the eostfk 
 and expenses of tiie proceedings had respecting the same, it 
 shall and may be lawful for the (iovenior, Lieutenant Gover- 
 nor, or person administering the Government of this I'ro- 
 > ince, to discharge, satisfy, and pay all such costs and ex- 
 penses out of any monies which shall be then in the hands 
 of Jlis Majesty's Receiver General of this Province, which 
 siiall have arisen out of any <lutie« imposed, or to be impos- 
 ed, oil any Goods, Wares, and Merchandize arriving froiii 
 the said United States ; and the said Receiver General is 
 hereby required to pay and discharge all such A^ arrant and 
 AVarrant» as shall for such purposes be issued by the Gover- 
 nor, Lieutenant iiovernor, or person administering the Go* 
 vernment of this Province for the time being. 
 
 XXV L And he il further Enacted by the authority aforesaid. 
 That the said Commissioners, in each and every District, 
 shall meet on the last Saturday of every 31onth, at the Court 
 House in the Town in which the Quarter Sessions shall be 
 holden, for the purposes mentioned in this Act, ih case any- 
 inforraation shall have been filed, viud not decided upon, and; 
 notice thereof given by the said Clerk ta the said Commis- 
 sioners. 
 
 XXVIT. Jlnd be H further Enacted by the authority aforC' 
 said. That if any Collector, or Deputy, or other person aid- 
 ing or assisting in the seizure of any Vessel, Boat, Raft, op 
 CaiTiage, Cattks IlorSe or Horses; Harness, Tacklii or Fur- 
 niture: thereunto respectively belonging, Goods, W ares, op 
 Merahandize, or other thing whatsoever, shall be sued of 
 prosecuted for any thing done in virtue of the powers of thi.: 
 Act, he luay plead the general issue, and give this Act, and 
 the special matter in evidence ;. and U' i" such suit, the ijlaiu*? 
 (IT 4 
 
14 
 
 titVhliall be non-suiU>d, or judj^inent be given ajpii nit bim/ 
 the dereiiduut slmll rec:over double costs ; and in vune any in^ 
 formation sball be conunenred and broiijrilt to trial on ac< 
 count of tliu aeizuro of any Vessi^l, Hoat, llaft, or Carriaj^e, 
 Cattle, Horse or Horses, Harness, Tackle, Apparel, Furnitnre, 
 Goods, Wares, or 3Jercbaiidize,orotber things wbatMoever,a<( 
 forfeited by this Act, wherein a jndgniunt sball be given for 
 the claimant, and it shall appear to the ('ourt before whom 
 the same shall be tried that there was a probable cause of 
 seiflsure, the Court sliall certify on th«j reccird that there was a 
 probable cause for seizin)^ the same, and in such case the de- 
 fendant shall not be entitled to any costs whatsoever, n(»r 
 shall the person who seiized be liable to any action or prose* 
 cution on account of such seizure ; and in case any action or 
 prosecution shall be commenced and brought to '/ial against 
 any person w liatsoever on account of the seizure of any such 
 Vessel, Boat. Raft, or Carriage, Cattle. Horse or Horses, 
 Harness, Tackle, Apparel, Furniture, (ioods, V ares, or Mer- 
 chandize, or other thing, where no information shall be Hl- 
 C4|, or exhibited, or brought to trial to condemn the sante ; 
 and a judgment shall be given upon such action or prosecu- 
 tion against the defendant, if the Court before whom such 
 action shall have been brought, shall certify, in like manner 
 as aforespid^ that there was a probable cause for such seiz- 
 ure, then the plaintiffs, (besides the Vessel, Boat, Haft^ or 
 Carriage, Cattle, Horse or Horses, Harness, Tackle, Appa- 
 rel, Furnitui*e, Goods, Wares, IMerchandize, or other thing 
 or thmgs so seized, or the value thereof, where the same 
 shall not have been restored, shall not be entitled to above 
 one shilling damages, nor any costs of suit. 
 
 ■ XXVI IT. ^nd he it further Enafttd by the authority afore- 
 said, That all such Goods, Wares, or Merchandize, Vessel, 
 Boat, Raft, or C'arriage, Horse or Horses, Cattle, Harness, 
 Tackle, Apparel, or Furniture, which shall be forfeited and 
 condemned by virtue of this Act, shall be advertised for sale 
 at the Port where the same shall have been seizt^d, eight days 
 
lo 
 
 pir>?oti» to ^iH'li «siU', ami. noi U'^s tlmn iXhwii (Ihvh al>'*r 
 ^iicli (:(iii(K>iHiiHtioii« liixl sliail Ih^ soiti liv tht> (olUM'tor, ot 
 l)t'|>niv, «r <h»^ Port wIktc i\w suinr »i|liii)l Iihvc bcfii Si^izeil, 
 ))) (luMic uncliod to tlitj hi<j;)ie8t bicl^Icj*. 
 
 XX IX. Jiml he Uj'uvthvr Enacted hy llir anthovilij aforesaid^ 
 'IMittt upon tlio exhihitid^ orniin^ ofaiiy riitorioatiun tor tiio 
 rvtrovcry of «nv prnaUv. miuUt llie proviHioiis ol' tliiffi .Vi't, it 
 iiiliall Ix' itiwrul (or ait^ out* ttf the 8UkI t'oniriiissioiu'rs, upon 
 uilidMYit lii«r fil»Ml witiidio Huid Clerk l»y the pt>N(Ui exliibit- 
 iii^ sueli iiii •rirtatioiK titut lie Is uppreht-iiMive i\\v person a- 
 ^iuii8t >vhon »iieh inronaation siinll l)o iited, will lea\e tiii^ 
 l*roviiK!e >vi liout satiHt'^yiiijjj the t^aul pelialtv, to issue a 
 AVarraiit uieii'r his hand and seal, Tor the arreH( and deten- 
 tion ol'wueh person, until he shall have jr|vens<eeuritv lor the 
 pivvtnent of sueh penaitv, in ease he shall he eonxieted; and 
 that sueh penalties, when Hueh 8i .I'uritv shall not he requir- 
 ed, niftv he reeuvered h\ distr(*ss and sale of tlie fioods aitd 
 Chattels of anv oflender, and in default of j^ueh (ioods and 
 Chattels, it shall fee lawful for the said Coniniissioners trt 
 eonintit the oflender to the common }!;oal of the Distriet where 
 the « ffi'nee shall be c<uii milled, for u period not lonj^er than 
 Six Mouths, 
 
 XXX. And he. it further Erincted hy tht nuthonin ajnteftnid, 
 That if any (ioods shall be seized for non-payment of duties, 
 or any other cause of forfeiture, and any dispute «haU arise 
 whellier the duties have been paid for the same, or the same 
 leave been lawfully imported, or eoncerninj^ the plaee from 
 whenee sueh Goods are broujrlu, then and in sueli eases, the 
 proof thereof shall ly on the owner or claimant of such 
 Goods, and not oo the Oflicer, or person who shall seize or 
 stop such Goods. 
 
 «» 
 
 ^ XXXT. Jhid he it further Enacted by the uufhority ap^'eHahi, 
 That if the Importer or Owner of any Goods imported as 
 aforesaid, sliall refuse to pay the duties imposed thereon by 
 
h> 
 
 tiiu. it slijill iiru? m»y '»»' l:iurul i'w i\u' C'ollcrhw. or hn Ur» 
 piitv, \vliiMV Kiu'li (io<nls vh.>ll Im' iiMportfd. «n<l he U lirrrliV 
 V(M|uiiv(l ♦•) lalvt' uimI Hociiri' tilt's ssmie, ^ith tin- rask^ nnd o- 
 tlu'i- |>iH'ka;^os tlu'roDf, snid to frtiisi' th<' huiiw to Im« piiMirk- 
 1) sold \\irhm tlir sjuux' of hvt'iity UavK al'tfr such n'rM«*jil 
 MumIo, utid lit such tluu'S Mud plHCt-M tiH Hurh OIVh-it mIijiII. 
 (Imviuj:; {jjiuMi nt Ica^t lour tlavn j>ul)li<' notice tluTcul',) a|»- 
 poiiit, which (;o(»d!4 hIiuII Im Ho!d to the hi;^hcHt hiddcr, auit 
 the iiMuiev arisiu}j; from Mticli j<ale, -^liall he ap|di<'d to the 
 paynu'iit ol'the Ic^-al <!Hties, topfether uilli all charj^es occn- 
 siuiied hy hucIi sale, and the overplu**, (if aiiy,j shall he paid 
 lu Huch liuporler or Owfier. hy the OlVicer wli(» may cau'^o 
 (he same to he suld, uu deuunul lor that purpose made. 
 
 XWII. Jhd he H/iirthn' F.tfnclcil Inj the authoHlij nfort- 
 HdifK That all Feualties aud Kort'eitures declared hy this Act, 
 .shall he recovered, except in cabes herein-hefore pro\ide(i, 
 in His .Majesty's <'ourt ol' Kin«('s Hench in this l*ro>inee. as 
 penalties and rorleitnres are Inward and determiitcd in If is 
 Majesty's Court ol' E.xclx^quer in Knp;land. and in nil cam's ol* 
 I'l-ifeiture and condemnation of any Hoods, Hares, or M^m'* 
 charnlize, Vessel, Boat, Itaft, or Carriajre, florse. or llor-^es, 
 Tackle, or Furniture, hy virtue of this Act, after deductin;^ 
 fhjM^harjT^es of prosecution from thojjjross produce tlicr«'<if, 
 the remainder shall he di\ided as follows: one half to His 
 Majesty, and the. other half to the person seizinig the sumr ; 
 and in all rases of penalties recovered heforc any (/ommis* 
 gioners of Customs as herein heforediwcted, after tlcductin^^ 
 the costs of prosecution, one half to be paid to tin' Receiv- 
 er Oeneral of this IVovinee, and the other half to the peisoa 
 oxhihitiniil^such information. - .. 
 
 XXXm. Jlnd he it further Enacted hy the authonty uforc- 
 saiil^ That all monies directed by this Act to b«' paid to His 
 iVlajesty, shall be accounted for, through the Commissioncra 
 of' Mis Mtjjefity's Treafiury fWtlie time being, in »uch luuu* 
 Ttv!!* Hud form ivb Hih Majesty shall direct 
 
17 
 
 XXMV. ,lnd hi ilfinthv Enact rd hy the finlhnrili/ afnvc' 
 $md, 'I ln*i «*»nl» or <,l»r wai*! ('I«'rk« sluill report to tlir lu- 
 «jH( tor Ui'iuTJil of* tliis I'rovJiMc, j^uurtorlv. uiiliiu lorty 
 diiyift iK'xt uthT tlic jM-riotls rollouinj^. — Tliui is to huv, hc- 
 t>v»»>ii iiu" I'irs! <luy ol .ItimiHrv iiiiU fiast day of Vlarrli, tlii^ 
 First <lnv of Vi.iiliuid Last duv olMurte, tlic Vw^i day ol' July 
 and tlo' Last day <d'.Se|iUMiiln;r,aii(l the First day orOctohcr 
 Mild the Lust day ol* I)<mmiuIm r, a full and rorrcrt statt*iinMit 
 uf»lii'|»ro(rcd(ii«^HofilK roinmif^MJoiiorHid* wlioin lio int^leik. 
 r:oiiipii»iiii{? a nrhoduUi of llo' aKi<de» eondciiiiM'd, ihe \\\\i\v 
 llu;r«'or. thf uaiiuol* {\w rlRinotiit, if any, tlie iianieM of tl>e 
 ptTHOuNtt^aiiiKt whom infopinalioii stiull In* i\\liil»ited for pr- 
 imltitH, tlie aiaoaiil of tlu- p»;ualurs recovriTd, and tin- pprHuA 
 al wlmisi* iiistaure such inforiiiution ^httll huvf h.«eu fth'd. 
 
 XXXV. Aud hi it further Kitmttd hy the authority (ijorc- 
 naid, That ill rase of thi- sei/iirc of any CattU', Horse, or 
 Horses, or any Perishable Artiele^, it shall he lawful for the 
 C'olketor or Deputy, or person sti/jnj^ the same, after le-^al 
 appniiseuient thereid*, to s<dl the Haiie in the same nianner 
 Sis if they had been rcMidetnned, and keep in his hands the 
 pr(»c<«edM)f Hueh sde, till the said Tattle, Horse, or Horses, 
 or Perishable Artieles shall lie eondenined, or ordered to be 
 restored to tlu' elaunant, anil that in ease judj^nient shall be 
 for the elainiant, the (^ourt before wlnmi such matters shall be 
 l.eaid, shall order the Colleetor, or Deputy Colleetor, inakinj,' 
 sueh sei/Jire, to pay over to the elainuint the proeeeds uf such 
 SHie in lieu of awanliny; restitution. 
 
 XXXVI. Provided ahtmy».Aud it is hereby further Euacted 
 hy the authority aforesaid, 'I hat it shall and may be lawful 
 for any Colle. t(.r,*or Deputy roUeetop. and he is hereby re- 
 quired to deliver up to the elaimant or claimants of any 
 C3att»e, Horse or Horses, or of any Perishable Article or Ar- 
 ticles, seized u» aforesaid, upon sueh elaiinaut or claimants, 
 d, p«,sitinjjj in th. hands of the C'oUeetor of the fort at which 
 such seizure 8haU liaye beeu made, the sum of money at 
 
 or 5 
 
18 
 
 which Hiu'h '^'izuri' shiill liavc lu'cn ii|>pi'Ki<<n), in mftiinni' 
 hi'r»'iii-brrojT ciiiu't<*«K ttt iiiiy tinu- Ih'I'oi'i* iho !»iiK" oi' s\nh 
 8ri/-un% or nj»rti« t!;i>inj; sci^iirity to tlu* ^HlmrocticMi of hiu'U 
 ('.illcrtor tirat thr mttniiiit u{ uhnli siicli x-i/nn' !«iiuil Iihvc 
 NfiMi n|>|)r:ii<^'*<l. sliidi Kc puiil (o IDn Mujt Miy, IIIm |f<»i.rH, or 
 Uii« Snrce«?<orH, to h nil for llit» pirljIU ihcs nl* rliU I'rovinro, 
 >vitliiii tlirce inoiitli^ at'lcr ju<l};;iiM'ni of condimiiutiiin kUuJI 
 hu\e l>ren liiul thrn'on. 
 
 WXV II. ,i/irf beit/ut'tkfr Huncied hy fhrniilUnrilti afnrr" 
 oaid, Tliat the (^ollectorH hiiiI l)r)>iiti<>M tyf the nitid fortti 
 sliall nuiMo to bo iifl\\(>«i siiul kept in •^oni'^ pulAir himI roiHpi* 
 ciious pirtpo in tlicir Ofl'uT?*, ft t«l»li' ot* tlu' fi-n* to 'In- tHboii 
 '.nid i*c(M>iv(>d liy the nn'u\ Collector^) unci Uo|Hi(i<>H ; wlilcli i«'t»g 
 shiill hi' ii$s loUo^vH : — 
 For any Poruiil to unload any W«»fnO, Hoar, or llaflvan, nn- 
 
 <ler Fivi* Tont* hurthi'ii, thu* Hhillhijif and 4'hfoo TNnr**. 
 For any 'N'rtnit ro nnhmd airv VrHmd, Boat, or iitnttran, of 
 
 Five Tons and upwards, and not excuedinjif Kit>> Ton!«, 
 
 Two Sliillin<rund Six Fence. 
 For any Fennit to unload any Vessel exce<',dint5 Fifty Touft, 
 
 Ten Shillings. 
 F\>r any Permit to unload nny Haft, One^rillin^artd 1 hpe« 
 
 FiMice. 
 For any Ferniit to unload any Cat-t, Sleigh, Uugj^n or #>ther 
 . (.^-arriaj^e, (Ine Shillinj^ and ThrK* F«i(iee. 
 For cvei'y Certilieate of lioodh having paid duty, with a Per- 
 mit to remove the f»ame, Two ShilllingN and Six Pence. 
 For every f'learanee, when reipiired, Five KliillingM. 
 F'br every Bond for pnynunt of duties, Five Sliillit^. 
 
 XXWTIT. AUd he l further Enacted by the nutharily «/or«»« 
 Srtit/, That no ('olleer-i". ^lepuiy Colhetor, or ( lerk, Nliatl 
 receive any other or {»r"ater '.^h than is set down for Mm iw 
 thif Act, for any bu?<'\e»!t ioue bj iim uuiLi-r Chu|Yru\ihi«uii 
 fbel'cof. .^ ' 1 
 
 

 VJ 
 
 XXXIX. And belt further Knncltilhy ike antfwviln nforf- 
 tn'ul^ TImf llu* mui ("l-Mk shall lie i'lililK-U to rccei^i; I lu: lol- 
 lop iii^ I\m"* : — " . 
 For ovory I*;i|U'r KiKmI. Hjk iNMiCt*. 
 Kjy^ «vrry .linli(;iiu'iit Hi'CM)r<l<><l. Fi\r SliillirijijK. * 
 'J'u Im' paid by Hio ('<»ll( rror, <»r |m r<*on |)roHi>i>iUin)^: \\\n\ wlien 
 the Htiid jiicl;;iii<'nr hIiiiH hr tor (he rhiiiiiiint urdet't'iulaiil, iiji- 
 oii the eei'tinnite of the roniiiiiMHioiierB of* iIh> exiHteiiee of 
 pridmlile ^rouiuU lor e\hihiliii<r :iii inioniiatioit. (he siiid ToU 
 ji tor or IK'|t«il\, tthiitl he aiitliorised to rftaiii the tiiiioiiitt 
 e\i,i itded io "'iieh proHeeutioo. out ot'ujiiy luotiies uhieh iiuiy 
 eooK) iikto liiH hiiiid>t hi* him*Ji (lotieetor. 
 For-everv('<»|»y ofniiy Papur |)«»r Kolio orSeveiily-l\v(» Mord**, 
 
 to hejmid hy thr perstuu reiniirlii};. or IW who^e beuelil 
 
 the ><iuiiu Hhall \w ^\\e\\. Six I'eiiee. 
 Fur every Ini'ornialioii Sy him drmvii, Five SliilUn^^< 
 
 XL. Jiidhiitfurthtr Knnrtnl hij the authontii afttresnhf^ 
 Tlmt nothing ill this Xvt loiituined, Nhilll extend, or be eon- 
 slriied lo extend to annul or make void any exiMtinj^ «oinmiH. 
 siou issued under the authority of any Law repealed by tliis 
 Aet, nor to alVeet any proecfdinjifs now |iendin(r under the pro- 
 visions of* any Law repeah-d as >\roreHaid ; Inn that the xume 
 (ihall pntrted and be determined in the sume manner an if 
 thin Aet liad never passed. 
 
 XIJ rrnrided rtf»rfff/K. And he if fnrther F.nacUd hij (he 
 anthof^tynforeHaid, Tluit nollnn}; in this Aet eontaini'd slmU 
 extend, or be construid to extend, to authorise any i'ldleetor 
 to retain any p^T ei-ntap' duties, payable on any Cioods, 
 Waren, (M' Men haiidiy,«s imported into this IVovinee Irom ihe 
 Vnited State!* of \ineri<'a, by, or for any such C'ollotMorj *i- 
 tbcr dn-ertly ur iudirectly.