found guilty, shall be imprisoned for Three Months without Bail or Mainprize;
and if any Officer or Officers of the Customs, Import or Excise Officer or
Officers, or their Assistants, shall be sued or prosecuted for any Thing done
in Execution of his or their Duty for the better and more effectual putting
in force this present Act, he or they may and shall plead the General Issue,
and give this Act and the Special Matter in Evidence, and the Judges shall
allow thereof; and if any Officer or Officers of the Customs, Import,
or Excise Office, in any of His Majesty's Plantations or Colonies in America,
shall willingly or knowingly connive at the fraudulent Importation, or land-
ing and bringing on Shore, of any of the Commodities aforementioned,
contrary to the Purport and true Meaning of this Act, or such Officer or
Officers shall take upon him or them to seize any of the said Commodities,
and shall by Fraud or Collusion desist from or delay the Prosecution there-
of to Condemnation, he or they so conniving, desisting, or delaying, shall
forfeit and lose the Sum of Fifty Pounds, to be sued for, recovered, and
applied in Manner aforesaid, and such Officer or Officers shall also be inca-
pable of holding any Office or Imployment under His Majesty, His Heirs,
or Successors.

And it is hereby further enacted by the Authority aforesaid, That
if any of His Majesty's Subjects, who is or shall be Master, or have the
Charge of any Ship or Vessel, shall take in, or permit, or suffer to be taken
in, at Sea, or in any Creek or Harbour, or other Place, any Sugar, Paneles,
Syrups, or Molasses, Rum, or Spirits, in order to be imported into Ireland,
or brought on Shore, and landed in any of His Majesty's Plantations in
America, contrary to the true Intent and Meaning of this Act, every such
Master, or other Person, so offending, shall forfeit and pay the Sum of,
One Hundred Pounds, to be sued for, recovered, and applied in Manner
herein before mentioned.

And be it further enacted, That upon all Suits and Prosecutions
for the Importation of any of the Commodities afore mentioned into the
Kingdom of Ireland, or for the bringing on Shore and landing of any of
the Commodities afore mentioned, in any of His majesty's Colonies or
Plantations in America, contrary to the Purport and true Meaning of this
Act, the Onus probandi, that the same and every Part thereof were fairly
and bona fide, and without Fraud, loaden and shipped in Great Britain, in
Ships navigated according to the several Laws in being in that behalf, or
that the Rum, or Spirits were made of the Growth or Manufacture of some
of His Majesty's Sugar Colonies in America, were of the Growth, Produce, or Ma-
nufacture of His Majesty's Colonies or Plantations there, or were duly
entered, and had really and bona fide paid the Duties hereby charged and
chargeable thereon, before the bringing on Shore and landing thereof in any
of His Majesty's Colonies or Plantations in America, shall lie on the Claim-
er or Owner thereof.

And it is hereby further enacted by the Authority aforesaid, That
in case any Sugar, or Paneles of the Growth, Produce, or Manufacture of
any of the Colonies or Plantations belonging to or in the Possession of His
Majesty, His Heirs, or Successors, which shall have been imported into
Great-Britain after the Twenty-fourth Day of June, One thousand seven
hundred and thirty-three, shall at any Time, within one Year after the Im-
portation thereof, be again exported out of Great Britain, and that due
Proof be first made, by Certificate from the proper Officers, of the due
Entry and Payment of the Subsidies or Duties charged or payable upon the