498 Assembly Proceedings, Feb. 23-May 22, 1756.

Liber H. S.
No. 1
p. 226
[Collectors
to allow 15
per Cent for
Leakage,
Collectors to
keep true
Accounts,
and lay
them before
the Assem-
bly &c.
Collectors to
be allowed
10 per Cent
for collect-
ing.]

Provided always, That there shall be allowed by the Collectors, or
their Deputies, unto the several Retailers of the Liquors aforesaid,
Fifteen per Centum for Leakage or Wastage; and the said Collectors
are hereby required to keep true and fair Accounts of all their
Doings, in Virtue of this Act, which Accounts they shall lay before
the General Assembly of this Province, at every Section, for their
Examination; and the said Collectors, and each of them, shall, half
yearly, at Michaelmas and Lady-Day, deliver Accounts upon Oath,
and make Payment to the Commissioners, or Trustees of the Loan-
Office for the Time being, of all such Sums of Money as they shall
receive by Virtue of this Act, for the Uses above mentioned and
expressed, deducting out of the same Ten Per Cent, for their Trouble
and Care in collecting and paying the same, and deducting also, one
Moiety of all the Forfeitures by them recovered, for any Offence
committed against this Act, after Charges paid and satisfied.

[Every
Person sell-
ing 25
Gallons of
Wine, (ex-
cept im-
ported from
Great-
Britain) or
50 Gallons
of Rum, &c.
shall deliver
to the Col-
lector a List
of the
Quantities
and Species,
every 3
Months,
Penalty on
neglect.]

And be it further Enacted, That every Person or Persons who
shall, after the 20th Day of June aforesaid, sell or dispose of, at
one Time, the Quantity of fifty Gallons or upwards, of Rum, Brandy,
or other distilled Spirits herein before mentioned, or twenty-five
Gallons or upwards of Wine, except from Great-Britain, shall, every
three Months, or oftener if required, deliver to the Collector of the
respective County, where the Person to whom he shall sell or dispose
of the same shall reside, a List under his Hand expressing the sepa-
rate Quantities and Species of all such Liquors, the Place of Abode
and Name of the Person to whom and the Time when sold. And
if any such Person shall refuse or delay to deliver such List as
aforesaid, he shall forfeit and pay the Sum of Five Pounds Current
Money for every such Offence, to be recovered in the County where
such Offender shall reside, by Action of Debt, Bill, Plaint, or In-
formation, wherein no Essoin, Protection, or Wager of Law, or
more than one Imparlance, shall be allowed; one half thereof to be

pair! to the Informer, or him or them who shall sue for the same,
with Costs; the other half to be applied as herein after directed.

[Collectors
to give
Notice of
the Time of
Commence-
ment of the
Duties.]

And the said Collectors are hereby required to give public Notice
by Advertisements, fixed at convenient public Places, certifying the
Time of Commencement of the several Duties on Liquors, hereby
imposed, and full Directions how and when Entries to be made, in
Pursuance of this Act.
And for the better Discovery of Frauds and Abuses, Be it further

[Justices to
summon
and swear
Witnesses
for the
Discovery
of Frauds,
&c.]

Enacted, That it shall and may be lawful for any Justice of the
Peace, of each respective County, and he is hereby required, upon
Application made by any Collector of the same County, or other
Person, to summon any Person or Persons to appear before such
Justice at such Time and Place as he shall appoint, to give Evidence
upon Oath, or Affirmation if a Quaker, for Discovery of any Frauds