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

Liber H. S.
No. 1

Goods and Chattels (if they are not redeemed within five Days) ren-
dering to the Parties the Overplus, if any be, the Charges of Distress
and Sale being first deducted; and for Want of sufficient Distress,
to imprison the Party offending 'til Satisfaction made.
And be it further Enacted, That if the said Magistrate, Collector,

[Justices,
&c. sued may
plead the
general
Issue.]

or his Deputy, or any Constable, shall be sued and prosecuted for any
Thing done by them in Pursuance of this Act, he or they may plead
the general Issue, and give this Act and special Matter in Evidence,
for his or their Justification.
And for Encouragement of Persons who shall distil Spirits from

[Encourage-
ment of
Persons
distilling
Liquors from
Grain of the
Growth of
this Prov-
ince.]

any Grain or Fruits of the Growth of this Province, Be it Enacted,
That it shall be lawful to and for any Distiller in this Province, to
sell to any Retailer or Retailers any Quantity of such Spirits of his
own distilling, not less than five Gallons, to one Person, and to be
delivered at one Time, making Entries thereof, within the Space
of ten Days, with the Collector of the County where he resides, with
the Retailer's Name and Place of Abode to whom sold, and Number
of Gallons, and also, at the same Time, taking an Oath, or Affirma-
tion if a Quaker, that the same Spirits by him sold, as aforesaid,
were bona fide distilled in this Province, and as he is informed and

[Distillers,
their Duty
in retailing
distilled
Liquors,
&c.]

verily believes, from Materials of the Growth or Produce thereof,
and are clear of all Mixtures of Rum, or any other foreign Spirits
whatsoever; and the said Retailer shall account for and pay the
Duty thereof to the said Collector, pursuant to the Directions of this
Act; any Thing herein to the contrary notwithstanding.

p. 229

[Penalty on
Collectors
retailing,
&c.]

Provided always, and be it Enacted, That the Collectors of the
Excise aforesaid, or any of them, nor their or any of their Deputies,
nor any Person or Persons to be appointed in their or any of their
Places or Stead, shall, during their Continuance in their or any of
their Offices, vend, barter, sell, exchange, or trade, by Retail, in any of
the Liquors aforesaid, made exciseable by this Act, under the Penalty
of Forty Pounds Current Money, to be recovered by Action of Debt,
Bill, Plaint, or Information, by any Person who will sue for the
same to Effect; one half thereof to the Use of the Person so suing,
the other half thereof to be paid to the Commissioners or Trustees
aforesaid, to be applied as herein after directed.

[Masters of
Ships, &c.
retailing, to
enter their
Names, &c.
with the
Collector:
Penalty on
neglecting.]

And be it further Enacted, That every Master of any Ship, Sloop,
or other Vessel, their Officers, Sailors, or any other Person for them,
retailing or consuming any the Liquors aforesaid, within this Prov-
ince, shall, and are hereby required to make the like Entries of any
Payments for the Liquors by them retailed or consumed, as any
other Retailer or Consumer in this Province, under Pain of incurring
the like Penalties and Forfeitures as by this Act are before imposed
on Retailers or Consumers for omitting to enter and pay as aforesaid,
to be recovered in the same Manner as the said Penalties and For-
feitures are by this Act directed to be recovered against other Re-