| 1784.
CHAP.
LXXXIV. |
LAWS of MARYLAND.
souchon, six-pence per pound; bohea tea, two-pence per pound; salt,
eight-pence
per bushel; all other goods, wares and merchandise (except arms and
ammunition, and other articles imported for and on account of the United
States,
or any of them) a duty of two per centum on the value thereof, which
shall be
ascertained in the following manner, viz. The merchant or merchants,
owner or
owners, importer or importers, or in his or their absence his or their
factor or
agent, shall produce a fair account of all dutiable articles, specifying
the quantity
or quantities thereof, and of each enumerated article; and also of the
cost or
price (exclusive of all packages, charges, drawbacks, and commissions)
per invoice,
of all other goods, wares and merchandise, imported by him or them, on
his or their own account, or which may be consigned or otherwise addressed
to
him or them, for or on account of any other person or persons; which account
shall be proved by the oath or affirmation of such merchant, owner, importer,
factor or agent; and the duties on such cargo shall be calculated by the
naval
officer of the district where the same shall be entered, according to the
several
rates herein mentioned on all specified articles, and on all other goods,
wares and
merchandise, which may be charged in sterling money of Great Britain, the
same shall be settled at the rate of sixty-six and two third exchange upon
every
hundred pounds sterling money, and on all articles charged in other foreign
coins,
the same shall be settled according to the current value thereof, as herein
after
declared, and the duties thereon shall be paid or secured to be paid as
herein after
directed; provided, that no person or persons shall be required to give
account
upon oath of the true contents of any pipe or lesser cask of wine,
or of any
hogshead or less cask of distilled spirits, but the same shall be computed
at one
hundred gallons for any pipe or hogshead, and so proportionably for smaller
vessels,
any thing herein contained to the contrary notwithstanding. |
On exports,
&c. |
II. And be it
enacted, That from and after this present session of assembly the
following duties shall be and are hereby imposed on the following articles
exported
out of this state, to wit: Every barrel of flour three-pence, every
bushel of
wheat one penny, and on every hogshead of tobacco two shillings; and such
duties shall be paid at the time of clearance of the ship or vessel, or
secured to
be paid, in the same manner as herein after directed for duties on imports. |
Articles landed
before entry,
to be forfeited,
&c. |
III. And be
it enacted, That if any dutiable articles shall be landed or disposed
of before due entry thereof, and payment of the duties therefor, or
bond
with sufficient security given for such payment within six months after
such entry,
the same shall be forfeited, and may be seized or recovered by any naval
officer,
or his deputy. |
Abatement
for paying in
gold, &c. |
IV. And be it
enacted, That if any person or persons shall pay any duties at
the time of entry, in gold or silver coin current in this state of his
or their own
importation, and shall at the same time make oath, affirmation, that the
same
gold or silver was imported by him or them, and that it was not carried
out of
the state with his or their privity and consent, with intent to take advantage
of
any law of this state by bringing the same back again, such person or persons
shall have an abatement of ten per centum on all duties payable
by law; and every
naval officer is hereby authorised to make such abatement. |
Goods not to
be landed before
entry,
&c. |
V. And be it
enacted, That no goods, wares or merchandise, imported into
this state in any ship or vessel, shall be landed, put on shore, vended
or sold, until
due entry thereof shall be made as aforesaid with the naval officer at
the port
or place where the same shall arrive, and a true account thereof given
upon oath,
or affirmation, before the said naval officer, (who shall certify the same
on the
back of the original invoice, or a true copy thereof) and the duties thereon
paid,
or secured to be paid within six months after such entry, by bond with
sufficient
security, which said bond the said naval officer is hereby required to
take, and
thereupon to grant a permit under his hand for landing and disposing of
such
goods; and the landing of all dutiable articles shall be in the day-time,
and in
an open place. And all articles liable to a duty as aforesaid, landed,
put on
shore, vended or sold, contrary to the true intent and meaning of this
act, shall
be forfeited and lost, and may be seized or recovered by the naval officer
or his |
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