every Gallon thereof, and after that Rate for any greater or lesser
Quan-
tity; and upon all Molasses or Syrups of such Foreign Produce or
Manu-
facture as aforesaid, which shall be imported or brought into any of
the
said Colonies or Plantations of or belonging to His Majesty, the Sum of
Six pence of like Money, for every Gallon thereof, and after that Rate for
any greater or lesser Quantity; and upon all Sugars and Paneles of such
Foreign Growth, Produce or Manufacture, as aforesaid, which shall be
imported into any of the said Colonies or Plantations of or belonging to
His Majesty, a Duty after the Rate
of Five shillings, of like Money,
for every Hundred Weight, Avoirdupois, of the said Sugar and
Paneles,
and after that Rate for a greater or lesser Quantity.
And for the better raising, levying, and collecting the said Duties, it
is hereby further enacted by the Authority aforesaid, That upon the
Impor-
tation of any such Goods, as aforesaid, into any of the said Colonies
or
Plantations belonging to the Crown of
Great Britain, and Entry or Entries
shall be made with the Collector or other proper Officer of the Customs,
or the Import Officer, or proper Officer of the Excise, in the Port or
Place
where the same shall be imported, and that all and every the said Duties
hereby Imposed, for and upon all such Rum, Spirits, Molasses, Syrups,
Sugar, and Paneles, of such Foreign Growth, Produce, or Manufacture,
afore-
said, which shall be imported into any of the said Colonies or
Plantations of
or belonging to the Crown of
Great Britain, as aforesaid, shall be paid
down
in ready Money by the Importers thereof, before the landing of the same
respectively.
And be it further enacted, That in case any of the said Commodities
shall be landed or put on Shore in any of His Majesty's said Colonies or
Plantations in America, out of any Ship or Vessel,
before due Entry be made
thereof at the Port or Place where the same shall be imported, and before
the Duties by this Act charged or chargeable thereupon shall be duly paid,
or without Warrant for the landing and delivering the same, first signed
by the Collector, or Import-Officer, or other proper Officer or Officers
of
the Custom or Excise belonging to such Port or Place respectively, all
such
Goods as shall be so landed or put on Shore, or the Value of the same,
shall
be forfeited, and all and every such Goods as shall be so landed or put on
Shore, contrary to the true Intent and Meaning of this Act, shall and may
be seized by the Governor or Commander in Chief, for the time being, of
the Colonies or Plantations where the same shall be landed or put on
Shore,
or any Person or Persons by them authorized in that behalf, or by Warrant
of any Justice of the Peace or other Magistrate (which Warrant such
Justice
or Magistrate is hereby impowered and required to
give upon Request) or
by any Custom-house Officer, Import or Excise Officer, or any Person or
Persons him or them accompanying, aiding, and assisting; and all and eve-
ry such Offence and Forfeitures shall and may be prosecuted for and reco-
vered in any Court of Admiralty in His Majesty's Colonies or Plantations
in
America (which Court of Admiralty is hereby
authorized, impowered, and
required to proceed to hear and finally determine the same) or in any Court
of
Record in the said Colonies or Plantations where such Offence is
committed,
at the Election of the Informer or Prosecutor, according to the Course and
Method used and practised there in Prosecutions for Offences against penal
Laws relating to Customs or Excise; and such Penalties and Forfeitures, so
recovered there, shall be divided as follows, viz. One third Part
thereof
for the Use of His Majesty, His
Heirs and Succesors, to be applied for
the Support of the Government of the Colony or Plantation where the same
shall be recovered, One third Part to the Governor or Commander in Chief
of the said Colony or Plantation, and the other third Part to the Informer
or Prosecutor who shall sue for the same.