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

Liber H. S.
No. 1

Wine, Rum, and other Spirits, so bought and received, or reserved
and laid by, and shall, within one Month after such Entry made,
pay unto the Collector of the County where he, she, or they reside,
or his Deputies, for such Wines, Rum, and other Spirits, the several
Rates and Duties directed by this Act, such Collector making Allow-
ance for Leakage, as aforesaid.

p. 231

[Penalty on
Persons, not
being
Retailers,
consuming
any Wine,
&c. except
&c. without
having first
entered their
Names, &c.]

And be it further Enacted, That if any Person or Persons what-
soever, not being a Retailer or Retailers, shall, after the twentieth
Day of June aforesaid, presume to consume, or make use of, in any
Manner whatsoever, any Rum, Wine, or other Spirits as aforesaid,
without first having made such Entry on Oath, or Affirmation if a
Quaker, or shall not account and pay as aforesaid, for such Liquors,
or shall thereafter purchase, or bring into his, her, or their House,
Cellar, Vault, or Store, or reserve, or lay by, as aforesaid, for the
Use aforesaid, any Quantities of the said Liquors, except as before
excepted, and shall not, within one Month thereafter, make Entry
on Oath, or Affirmation if a Quaker, as aforesaid, of the Quantity of
such Liquors, and pay the Duty thereon, as aforesaid; such Person
or Persons so offending, shall forfeit and pay the Sum of Twenty
Pounds Current Money, to be recovered by Action of Debt, Bill,
Plaint, or Information, wherein no Essoin, Protection, or Wager
of Law shall be allowed, nor more than one Imparlance.

[House-
keepers, not
being Re-
tailers, who
shall not
choose to
make Entry,
may pay
20 s. half
yearly, in
Lieu of the
Duties.]

Provided always, and be it Enacted, by the Authority aforesaid,
That every House-keeper or Resident, not being a Retailer, who shall
not choose to make Entry, account for, and pay to the said Collector
the Duties aforesaid, in Manner aforesaid, shall and may pay to the
said Collector, half yearly, at Lady-Day and Michaelmas, the Sum of
Twenty Shillings Current Money, in Lieu of the said Duties; and
in Default thereof, the said Collector shall collect and levy the said
Sum, in Manner and Form as by this Act is before directed, in Case
of Retailers neglecting or refusing to pay the Duty aforesaid, by the
Space of ten Days after the same ought to be paid.

[2d per
Gallon, Part
of the 6d. by
this Act
imposed on
Madeira
Wine, to be
applied to-
wards re-
placing the
Sum of
6000 l. be-
fore granted ;
and after to
be applied
towards re-
placing the
40,000 l.]

And whereas the Duty of two Pence per Gallon on all Madeira
Wine imported into this Province, by an Act of Assembly, entituled,
An Act for his Majesty's Service, made at a Session of Assembly,
begun and held at the City of Annapolis, the seventeenth Day of
July, Seventeen hundred and fifty-four, is directed to be paid and
applied towards replacing the Sum of six Thousand Pounds, by that
Act directed to be delivered and paid out by the Commissioners for
emitting Bills of Credit, established by Act of Assembly, which
Duty of Two Pence per Gallon by this Act is taken off, by Means
whereof the said Sum of Six Thousand Pounds will not be repaid
and replaced so soon as by the said Act was intended :
Be in therefore Enacted, That the Sum of Two Pence per Gallon,
Part of the Six Pence per Gallon, by this Act imposed on all Madeira
Wine hereafter to be imported, which shall be retailed or consumed,