| 1785.
CHAP.
LXXVI.
Additional
duties, &c. |
LAWS of MARYLAND.
III. And be it
enacted, That the following additional duties shall be
paid in current money on the following merchandise imported into this
state after the first day of May next, tow it: Madeira wine, two-pence
per gallon; other white wines, three-pence; port and claret, and other
red wines, one penny; all distilled spirits, one penny; all green teas,
three-pence;
all other teas, three-pence, without any distinction, (that is, five-pence
in the whole;) all coaches, chariots, chaises, Phætons, and other
carriages, eight per cent. all mahogany furniture, three per cent. all
other merchandise, one half per cent. and there shall be a manifest of
all wines and spirits, and the contents of each pipe, hogshead, or less
vessel,
and if the quantity in the pipe or other vessel shall exceed the quantity
entered ten per cent. the wine or spirit, and vessel containing the
same, shall be forfeited, and may be seized by any naval officer, or his
deputy, one half to the use of the state, and the other half to the person
making the seizure; and the additional duties aforesaid shall be ascertained
and paid, or secured to be paid, in the same manner as the original
duties, and the several naval officers shall collect and render accounts
of
the said additional duties, and pay the same into the treasury, as required
by the law imposing the original duties. |
Merchandise
imported by
land liable to
duties, &c. |
IV. And be it
enacted, That all merchandise imported by land into
this state, shall be liable to the same duties as if imported by water,
and
shall be entered with the naval officer of the district in which they shall
first be brought into this state, and if sold or offered for sale before
entry,
shall be forfeited, and may be seized at any time within three months
thereafter by any person, one half to the state, and the other half to
the
person making the seizure; and if any person shall import any merchandise
by land, and not enter the same as aforesaid within ten days thereafter,
the owner or possessor shall forfeit the value of such merchandise, to
be recovered by any person in an action on the case, for money had and
received; and the several naval officers are required to appoint deputies
at such places as will most effectually prevent any evasion of this act;
and
the governor and council are requested to give such orders, from time
to time, upon this subject, as they may think proper. |
Continuance
of additional
duties, &c. |
V. And be it
enacted, That the additional duties imposed by this act
shall continue and cease with the original duties, and three fourths of
all
duties collected and received in virtue of the act imposing the original
duties,
and in virtue of this act, shall be remitted to the continental
treasury, to be applied to the credit of this state with the United
States, and the residue shall be subject to the disposition of the general
assembly. |
Ten months
credit to be
given for duties,
&c. |
VI. And,
for the encouragement of commerce, and the better regulation
of the finance arising from duties, Be it
enacted, That from and
after the first day of May next, ten months credit, upon bond and sufficient
security, shall be given for all duties; and the several naval officers
shall require and compel punctual payment according to the aforesaid
time; and the said naval officers shall quarterly make returns of all duties
collected and secured by them in the preceding quarter, and pay all money
by them received into the public treasury, and shall annually, in the
month of October, settle their accounts for the year; and in default of
payment, the said naval officers shall be liable to twenty per cent. and
the said naval officers shall also, in the said month of October annually,
make returns of all vessels entered and cleared, the duplicate manifests
of
all cargoes imported and exported, and returns of all vessels and seamen
registered in their respective districts during the preceding year, for
the
information of the general assembly. |
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