Minutes of the Board of Revenue, 1768-1775. 401

ceived, deducting thereout their usual Commission of Two p
Cent. The Amount of the Fourteen Pence p Ton you are to
remit to His Lordship, but you are to pay to Horatio Sharpe
Esq^r the Lieutenant Governor, or the Lieutenant Governor for
the time being, the whole amount of the Duty of One Shilling p
Hogshead on Tobacco exported (imposed by the Act of 1704)
so to you paid by the several Naval Officers in pursuance of
His Lordship's Instruction bearing Date the 16^th day of De-
cember 1756, and to debit His Lordship with such payment
in your annual Account, but in Case of the Death or Absence
of the said Horatio Sharpe, You are to pay to the President of
the Council, on whom the Administration of Government will
in such Case devolve, only the Sum of Five Hundred Pounds
Sterling p Annum out of the said Duty, in proportion to the
time he shall continue to have the Administration of the
Government.

Lib. No. 86

2^d If in any year the net Duty of one Shilling p Hogshead
on Tobacco should fall short of One Thousand Pounds Ster-
ling, you are, in such Case, to make up that Sum to the said
Lieutenant Governor out of His Lordship's other Revenue, in
pursuance oi His Lordship's Instruction bearing Date the io^tu
day of December 1756, and that He might see to what sum the
said Duty amounts, in each year, the several Naval Officers
are to deliver to him, the said Lieutenant Governor, exact
Copies of the Accounts of the Duty of One Shilling p Hogs-
head by them to be respectively delivered to you.
3^d You are to Notify to the several Naval Officers, that
where they pay their own Bills of Exchange for the fourteen
Pence p Ton they are to be drawn on London, payable to Lord
Baltimore or Order at an Usance not longer than Forty Days,
and that such Bills of Exchange as they may receive for the
said Duty from Masters or Commanders of Vessels (which
they the said Naval Officers are to Indorse) shall be made
payable to His Lordship or Order, and shall in all Cases be
drawn payable in London, where the Master or Commander
shall belong to that Port, or the Lading shall be Consign'd to
any Person or Persons residing there.

p. 16

4^th You are likewise to take Care, that all other Bills, the
produce of Land Warrants, or otherwise, be made payable by
the drawer, or last Indorser, to His Lordship or Order in
London; and this Instruction you are required to adhere to by
Reason that Bills made payable in any part of Scotland, or
any other part of England, have been attended with many In-
conveniences and sometimes with Loss.
5^th As it is necessary for the safety of the Trade that ex-
perienced Persons be appointed to Pilot Ships up the Bay, as
26

p. 17