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L.H.J
Liber No. sc
April ic
P- 7J
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did, imposing the Duty; for we take it to be clear in Law, that
Customs and Duties on all Goods imported, arise due to their Impor-
tations, and we are confirmed in this Opinion by the constant Practice
at the Custom-House at Home, not to grant a Warrant for Landing
of any Goods till the Duties are paid, unless where Goods are ex-
pressly Bondable by Act of Parliament: So that though the Duty
on Servants had not been expressly directed to be paid at the Time
of Entry by the Act, it ought to have been then received by the
Officers; for as the Act in that Case would not have given any
Time for the Payment, it must be intended to be payable imme-
diately. We are further confirmed in this Opinion by the Act of
1715 before mentioned, by which it is Enacted, " That all Masters
of Ships and Vessels, or Others, importing Irish Servants into this
Province by Land or Water, at the Time of their Entry, shall pay
to the Naval Officer, for the Time being, belonging to such Port or
Place, where they make their Entry, the Sum of Twenty Shillings
Sterling p Poll, &c."
And by the next following Cause of the same Act. it is Enacted,
" That for every Negro imported into this Province, either by Land
or Water, the Importer or Importers of such Negro or Negroes
shall pay unto the said Naval Officer aforesaid, the Sum of Twenty
Shillings Sterling p Poll, &c."
And by the next following Clause it is Enacted, " That from and
after the Publication hereof, all the Masters of Ships or Vessels,
and all other Persons, that shall, by Water, import any Rum, Brandy,
Spirits, or Wine, into this Province, shall pay unto the Naval Officer
aforesaid, where they make their Entry, the Sum of Three Pence p
Gallon, for every Gallon of Rum, Brandy, Spirits, or Wine, so im-
ported into this Province, as aforesaid, &c."
And by a subsequent Clause of the same Act it is Enacted, " That
every Master of a Ship or other Vessel, at the Time of his Entry
of such Ship or Vessel, where such Liquors shall be imported, as
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p. 78
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; aforesaid, shall render, upon Oath, an Account of the Quantity and
Quantities of Liquors aforesaid, and the several and respective Naval
Officers within this Province, for the Time being, shall, at the Time
of their Entry of such Ships or Vessels as aforesaid, take good and
sufficient Security, in his Majesty's Name, for the Payment of the
said Imposition last mentioned."
From which several Clauses it clearly appears, That though it was
not expressly required by the Act, that the Duty thereby imposed
upon Negroes should be paid at the Time of Entry, yet it was the
plain Intent and Meaning of the Legislature, that as well the Duty
Upon Negroes as that upon Irish Servants, should be paid at the
Time of Entry, by confining the Security, that was hereby directed
to be taken, to the Payment of the Imposition last mentioned, which
was the Duty upon Liquors, otherwise the Words Imposition last
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