Importation thereof, together with the oath of the Merchant or his
Agent
importing and exporting the same, or, in case such Merchant or Agent
shall be one of the People called Quakers, by his solemn
Affirmation to the
Truth therof, and that all other Requisites shall be performed that are by
Law to be performed in Cases where any of the said Subsidies or Duties are
to be paid by any former Statute, all the Residue and Remainder of the
Subsidy or Duty, by any former Act or Acts of Parliament granted and
charged on such Sugar or Paneles, as aforesaid, shall without any Delay or
Reward be repaid to such Merchant or Merchants, who do export the same,
within One Month after demand therof.
And it is hereby further enacted by the Authority aforesaid, That
from and after the Twenty-fourth Day of June, One thousand seven
hun-
dred and thirty three, for every Hundred Weight of Sugar refined in
Great
Britain, and so in proportion for a greater or lesser
Quantity, which shall
be exported out of this Kingdom, there shall be, by Virtue of this Act,
re-
paid at the Custom-house to the Exporter, within One Month after the
De-
mand thereof, over and above the several Sums of Three shillings and
One
shilling per Hundred, payable by Two former Acts of Parliament,
one of
them made in the Ninth and Tenth Years of the Reign of his late Majesty
King William the Third, and the other in the
Second and Third Years of
the Reign of her late Majesty Queen Anne, the
further Sum of Two shil-
lings, Oath or solemn Affirmation as aforesaid, being first made by the
Re-
finer, that the said Sugar, so exported, was produced from Brown and
Mus-
covado Sugar, and that, as he verily believes, the same was imported
from
some of the Colonies or Plantations in America
belonging to and in the
Possession of the Crown of
Great Britain, and that, as he verily
believes,
the Duty of the said Brown and Muscovado Sugar was duly paid at the
Time of the Importation thereof, and that the same was duly exported, His
Majesty's Searcher also certifying the Shipping therof, and all other
Re-
quisites being duly performed, according to the Book of Rates.
And be it further enacted by the Authority aforesaid, That all Suits
and Prosecutions for any Offence against this Act shall be brought and
com-
menced within Two Years after such Offence committed.
And for the better and more effectual carrying this Act into
Exe-
cution, be it further enacted, That the Expence of prosecuting any
Offence
against this Act shall be paid and born, in the first Place, out of the
Shares
and Parts of the Penalties and Forfeitures hereby given and granted to
His
Majesty, His Heirs or Successors, upon Seizure, Condemnation,
and
Judgment to be had and obtained for or by reason of any Fraud or
Misbe-
haviour against the true Intent or Meaning of this Act.
Provided, nevertheless, That nothing herein contained shall extend
or be construed to extend to hinder or restrain the Importation of any
Su-
gars, being of the Growth or Produce of any of the Dominions
belonging
to the King of
Spain, or the King of
Portugal, from any Part or Place
from
whence such Sugars might lawfully have been imported before the making
of this Act; any thing herein before contained to the contrary thereof in
any wise notwithstanding.
And it is hereby declared and enacted, That this present Act shall
be taken to be a Publick Act, of which all Judges and
Justices shall take
Notice, without specially pleading the same; and the same shall continue
and be in Force for the Space of Five Years, to be computed from the
Twenty fouth Day of June, One thousand seven hundred and thirty
three,
and to the end of the then next Session of Parliament.