174 Assembly Proceedings, June 23- July 8, 1755.

L. H. J.
Liber No. 48
July 7

this Province any Wines, other than such as shall be immediately
imported from Great-Britain, shall make Entry thereof, upon Oath,
with the Naval Officer of the Port or District where they shall make
their Entry, of the Number of Casks and the Contents thereof, and
the Quantity of Gallons they have so imported which Oath the said
Naval Officer is hereby directed and impowered to administer, and
shall, at the Time of making their said Entry, over and above any
Duties already imposed by any other Law, pay unto the said Naval
Officer the Sum of Two Pence per Gallon, in Bills of Credit of this
Province, for every Gallon of Wine so by them imported into this
Province.
And be it further Enacted, That when the Importer or Importers
aforesaid, have made fair Entries as aforesaid, and paid the Duties
as aforesaid, that then the Naval Officer aforesaid shall give the said
Importer a Permit in Writing under his Hand, to carry the same to
any River, Harbour, or Place, within this Province, to make Sale
of, or other wise use the same.
And be it Enacted, That in Case any Person or Persons, who shall
import or bring into this Province any Rum, Brandy, Spirits, or
Wine, shall land or put on shore the same, or any Part thereof,
out of any Ship or Vessel, in which the same shall be imported,
or shall offer or expose to Sale such Rum, Brandy, Spirits, or
Wine, or any Part thereof, before due Entry thereof, made upon
Oath with the Naval Officer aforesaid, according to the Direc-
tions of this Act, or before the Duties due and payable by this
Act for the same, have been satisfied and paid, and a Permit from
the said Naval Officer, under his Hand, as aforesaid, for the landing
or disposing of the same hath been obtained, such Person or Persons
so importing the same, shall forfeit and lose all such Liquors so
imported, or the full Value thereof, to be paid in Bills of Credit of
this Province; one Half thereof to be applied towards the Repaying
and Replacing the aforesaid Sum of Two Thousand Pounds, and the
other Half to the Informer, or him, or them, that will sue for the
same; to be recovered by Action of Debt, Bill, Plaint, or Informa-
tion, with legal Costs of Suit, in any Court of Record within this
Province.

p. 137

And for the better Encouragement of all Matters, Merchants,
Owners, and other Persons whatsoever, to make due Entries and
Payments of the Duties and Impositions raised by this Act, in Con-
sideration of Leakage and other Damage, the Officer aforesaid is
hereby authorized and impowered to make an Allowance or Abate-
ment of Twenty Gallons in every Hundred Gallons of all such
Liquors, so to be entered as aforesaid, and so pro Rato for a greater
or less Quantity.