330 Assembly Proceedings, April 26-June 3, 1715.

C. P.

the Sev^ll oaths well and faithfully to gather Impost so arising
by Virtue of this Act or any Clause herein Contained and a
just and faithfull account thereof twice a year shall give and
render to the publick Treasurers of this province for the
time being Authorized for receiving the said Impost for which
the said Treasurers shall have for their Salary five per Cent,
and no more who are to give bond for the same to be Account-
able and render an Account to the Assembly that shall then
next meet to be by them disposed of towards the Defraying
of the publick Charge of this province
And be itt further Enacted by the Authority Advice and
Consent afd that Every Master of a Ship or other Vessell att
the time of his Entry of Such Ship or Vessell wherein such

p. 216

Liquors shall be Imported as afd shall render upon oath an
Account of the Quantity and Qualities of Liquors afd and
the Severall and respective Navall Officers within this province
for the time being shall att the time of their Entry of such
Shipp or Vessell as afd take good and Sufficient Security in
his Majesties Name for the paymt of the said Imposition last
Mentioned to Such use and purpose in such Manner and
forme as by this Act is appointed all which duties ariseing by
the Impositions afd shall be Collected and Gathered by the
Navall Officers in their Severall and respective Districts for
which they shall have Eight per Cent Salary and no more
Provided always that it any Importer of Rum or wine into
this province after the end of this Sessions of Assembly and
within three months after his Arrivall and Such his Report
made to the Navall Officer or such Officer Legally Impowered
as afd to take the same as afd shall Export any of the said
Rum Brandy Spiritts or wine by him Imported as afd itt shall
and may be Law full for Every such Importer by way of
Debenture or Draw back money to Stay and Detaine three
fourth parts of such Imposition always provided that the said
Exporter who Desireth the benefitt of the said Debenture or

p. 217

Draw back shall Declare on his Corporall oath to be Adminis-
tred by the said Officer on the Holy Evangelists of Allmighty
God that the said Rum Brandy Spiritts or wine by him Desired
to be Exported is part of the said Rum brandy Spiritts or
wine by him Imported and made report of as afd
And be itt further Enacted by the Authority afd by and
with the Advice and Consent afd that no Ship or Vessell built
in this province whereof all the owners shall be Actually
residents of this province and that no Ship or Vessell English
or plantation built purchased Enjoyed and held by owners
which are all residents within this province shall any ways be
Lyable to pay any the Duty aforementioned for any thing in