Correspondence of Governor Sharps. 89

pence p^r Hhd that was imposed by the Paper Money Act
made in the year 1732 (which will expire next year) & the
Duty of Three pence Currency p^r Gallon on Spirituous Liquors
(imported by others than Inhabitants of the Province) which
was imposed by an Act of Assembly that was made in the
year 1715 & is still in force. Tis entitled an Act laying an
Imposition on Negroes & on several Sorts of Liquors imported
& the Clauses relative to the Duty on Rum &c. are as follows
"And Be it further Enacted by the Authority afd by & with
the Advice & Consent afd that from & after the Publication
hereof all Masters of Ships or Vessels or all other Persons
that shall by Water (or Land should be added) import any
Rum Brandy Spirits or Wine into this Province shall pay unto
the Naval Officer afd where they make their Entry the Sum
of Three pence p^r Gallon for every Gallon of Rum Brandy
Spirits & Wine so imported into this Province as afd to be
applied to the uses afd (viz. towards defraying the publick
Expences of the province) Liquors from Great Britain always
excepted. & Be it further enacted by the Authority Advice
& Consent afd that no Rum Brandy Spirits or Wine upon
which the Duties afd are assessed shall be landed or put on
Shore out of any Ship or Vessel which shall import the same
or any other without due Entry thereof with the Officer
appointed (upon Oath of the said Person or Persons importing
any of the afd Liquors) for Collecting the same in the Port or
Place where such Liquors shall happen to be imported as afd,
or before the Duty due & payable for the same be satisfied or
secured to be satisfied & a Warrant for the Landing thereof
be signed by the Officer for that purpose appointed, upon Pain
& Peril that all such Liquors landed & put on shore contrary to
the true Intent & meaning of this Act shall be forfeited & lost,
or the full Value thereof, one half to be appropriated towards
the defraying the Publick Charges of this Province & the
other half to the Informer or him or them that shall sue for the
same. And Be it further Enacted that every Master of a Ship
or other Vessel at the time of his Entry of such Ship or other
Vessel wherein such Liquors shall be imported as afd shall
render upon Oath an Account of the quantity & quality of
the Liquors afd & the several & respective Naval Officers
within this Province for the time being shall at the time of
their Entry of such Ship or Vessel as afd take good & suffi-
cient security in His Majesty's Name for the Payment of the
said Imposition last mentioned to such use & purpose in such
manner & form as by this Act is appointed, all which Duties
arising by the Impositions afd shall be collected & gathered
by the Naval Officers in their several & respective Districts
for which they shall have Eight p^r Cent Sallary & no more."

Letter Bk. IV