A. D. 1783. they are hereby, obliged and required, within eight and forty hours after the vessel in which such negroes or other slaves shall be imported shall have performed quarantine, to make an entry of all and every such negroes and slaves, and the place from whence they were brought, upon oath, in the office of the collector, upon pain of forfeiting the sum of ten pounds sterling to the use of this State, for every such negro or other slave that shall be 30 imported and of which no such entry shall be made as aforesaid, within the time aforesaid.

Duties on

&c.

VIII. And be it also enacted by the authority aforesaid, That immediately from and after the passing of this Act, the rates, duties and liquors, wines, impositions hereinafter mentioned, shall be laid, imposed and paid on the importation into any part of this State of the liquors, spirits, goods, wares and merchandize hereinafter specified and enumerated, that is to say: on every gallon of taffia rum, one penny sterling; on every gallon of Jamaica rum, brandy, gin, arrack, anniseed, and all other cordials and liquors, three pence sterling; on every gallon of Windward Island and other rum, two pence sterling; on every gallon of wine, of the growth and produce of the dominions of Portugal, four pence sterling; on every gallon of wine, of the growth and produce of the dominions of Spain, three pence sterling; on every gallon of wine, of the growth and produce of the dominions of France, and on all other wines, two pence sterling; on every barrel of beer or malt liquor, containing thirty-two gallons, (except the produce of any of the United States,) two shillings sterling, and in proportion for every larger or smaller quantity; on every barrel of cider, containing thirty-two gallons, (except the produce of any of the United States,) two shillings sterling, and in proportion for every larger or smaller quantity; on every gallon of molasses, one penny sterling; on every pack of playing cards, four pence sterling; on every hundred weight of brown or clayed sugars, imported from any British island or plantations, two shillings sterling; on every pound of refined sugar, imported from the same, one penny sterling; on every hundred weight of brown or clayed sugars, imported from any of the dominions of France, Spain, Holland, Denmark or Sweden, one shilling and six pence sterling; on every pound of refined sugar, from any the last mentioned dominions, one half penny sterling; on every hundred weight of cocoa and pimento, five shillings sterling; on every hundred weight of coffee, three shillings sterling; on every pound of Bohea tea, four pence sterling; on every pound of all other teas, one shilling sterling.

Importers to render manifests.

IX. And be it further enacted by the authority aforesaid, That every master of a ship or other vessel, or merchant or other person, intending to land here any of the aforesaid liquors, spirits or other goods, on which any duty or imposition is hereby laid, shall, within four and twenty hours. after such ship or vessel shall be brought to an anchor in any port of this State, and before bulk be broken, make a general double entry, or two manifests, of his lading or cargo, which he shall sign and deliver upon oath to the collector of the customs, which manifests shall contain the marks and numbers of each package or thing containing any of the commodities aforesaid, with their weights, and the quantity of liquors or other spirits, and also the name of the master and vessel importing the same, one of which manifests shall be signed by the collector and delivered to the public treasurers, if any there be, for the time being; and the said collector shall then permit the landing of the goods, therein specified, after payment is made, or secured to be made, of the said duties to the public treasurers. X. And to the end that the rates, duties and impositions laid and imposed by virtue of this Act, may be the more speedily and effectually

received and collected by the commissioners of the treasury; Be it further A.D. 1783. enacted by the authority aforesaid, That all sums of money payable or demandable for the said duties, in manner and proportion herein before Duties to be laid and imposed, shall be paid or secured to be paid to the commissioners paid, or secured to be paid, beof the treasury, by the importer, before the liquors, spirits, goods or mer- fore any goeds chandise, herein before enumerated, and liable to the duty aforesaid, or any shall be landed. of them, shall be taken out from any vessel in order to be imported, on any colour or pretence whatsoever; and the collector is hereby required not to deliver any permit for the landing on shore any of the said enumerated commodities for which duties shall be due and payable as aforesaid, until the said duties are actually paid; except for goods imported by or con- Exception. signed to any of the merchants or factors actually here residing, who shall not be liable to pay the said duties, nor the duties payable by this Act on the importation of negroes, sooner than four months after importation, if they desire such a forbearance; and provided, they pass their notes, and give security to the satisfaction of the commissioners of the treasury (if desired so to do) for the punctual payment of the said duties at the expiration of the said four months; and provided, that all transient importers or factors (on their entering into bonds to the commissioners of the treasury, with sufficient sureties, being inhabitants of this State, for the faithful ment of the said duties on any liquors, spirits, goods, or negroes, within the term of four months after such importation, or sooner, if he or they shall depart this State) shall be entitled to a forbearance for that time, if they shall desire it.

pay

Masters of ves

have been land

XI. And be it further enacted by the authority aforesaid, That at such time as the master of any vessel, or the merchant, importer, factor or super- sels, &c. to cargo, shall make his or their general entries or manifests with the collec- make oath that tor, he or they making such entries or manifests shall also make oath that no goods, &c. he or they have not put on shore, nor were privy to the putting on shore, ed with their in any port or place in this State, nor put into any boat or vessel in order privity. to be landed, any of the said liquors, spirits, goods, merchandise or commodities herein before rated and enumerated, before the making of his or their general entry or manifest, as aforesaid, under pain of forfeiting the sum of one hundred pounds sterling for every neglect or refusal to make the said oath, to be recovered and applied as is herein after directed: and Goods, &c. in case any master of any ship or vessel, merchant, importer, factor, or landed before a other person, shall put on shore any of the said liquors, spirits, or commo- permit is obdities, or shall put any of them into any boat or vessel in order to land the tained, to be same, before a permit is duly obtained from the collector for that purpose, in manner herein before directed, all such liquors, spirits and commodities, so landed or put on board any boat or other vessel in order to be landed, shall be forfeited and applied to the uses herein after mentioned and all persons are hereby required to be aiding and assisting to the said collectors, or to any other agents, informers, seizers or discoverers, in case of their meeting with opposition in seizing or searching for any of the said liquors, spirits, or commodities, unladed or landed contrary to the true intent and meaning of this Act.

::

forfeited.

to be landed in

XII. And be it further enacted by the authority aforesaid, That no negroes, liquors, spirits, goods or commodities, herein before enumerated Negroes, &c. for paying a duty on importation as aforesaid, shall be landed or put on the day time. shore but in the day time, between sunrise and sunset, on pain of all such negroes, liquors, spirits, goods or commodities being seized and forfeited.

XIII. And forasmuch as the several duties imposed by this law may be evaded, in case any master, owner, importer, factor, or other person, should

No goods to be

of vessels.

A. D. 1783. be at liberty to sell or retail any of the liquors, spirits, goods or commodities, on board the ship or vessel in which the same are imported, or in any other boat or vessel wherein the same may be put; Be it therefore enacted sold on board by the authority aforesaid, That no master, importer, owner, factor, supercargo, or other person, shall be at liberty to barter or sell, by wholesale or retail, on board any ship or vessel which shall come into this State, before a certificate or permit be first obtained from the collector, any of the liquors, spirits or goods afore rated, on pain of forfeiture of all such goods and merchandise, spirits and liquors, and moreover the sum of one hundred pounds sterling for every such offence, to be recovered from the seller in manner herein after directed.

XIV. And for preventing disputes about the quantity of liquors or spirits imported, and to be rated, It is hereby further enacted by the authority Ten per cent aforesaid, That the importer, without guaging the said liquors or spirits, or

allowed for leakage or wastage.

ed.

weighing the said sugars, shall be allowed ten per centum for leakage and wastage, upon his invoice and entry made as aforesaid; but if the owner or importer shall suspect the leakage or wastage to be greater, then the waiter shall guage the said liquors or spirits, and weigh the said sugars, at the expense of the importer, and such leakage or wastage (if entered with the collector, and not otherwise) shall be allowed. And if at any time the collector or waiter shall suspect any cask, pipe or hogshead to contain a greater quantity or weight than it is entered for, then the said liquors or spirits shall be guaged by cubical inches, and sugars reweighed, and if a surplus quantity or weight shall be discovered, the importer shall make a new entry of and pay the duty on such surplus; and shall also pay for the guaging and weighing each pipe, hogshead or cask, so found to contain a surplus, the sum of one shilling sterling to the officer guaging or weighing the same.

XV. And be it further enacted by the authority aforesaid, That it shall Search may be and may be lawful to and for the collector or waiter, with any of their made, in the day time, for agents or informers, by virtue of a warrant from any justice of the peace goods conceal- first had and obtained, upon the oath of one or more credible persons, with one or more constables, to enter and search, in the day time, all cellars, shops, warehouses, and suspected places, and the same to break open, (if leave to enter be refused by the owner,) and there to search and rummage for any liquors, spirits, goods and commodities, herein before rated and enumerated, and which they shall be informed were there carried and concealed, contrary to the true intent and meaning of this Act; and the same, if discovered, shall be seized and forfeited: provided, that such seizure be made within one month after the time of the offence being committed. XVI. And be it further enacted by the authority aforesaid, That the commissioners of the treasury, and the collectors of the ports of Georgeimposed by this town and Beaufort, are hereby appointed receivers of all imposts, duties, dues, penalties and forfeitures, growing due and payable to this State, for the use of the public thereof, by virtue of this Act, and which shall be levied in the respective ports; of which the collectors of Georgetown and Beaufort shall fairly keep and render an account from time to time, when thereunto required by the Governor, the Senate or House of Representatives of this State; and shall pay such taxes, duties, dues, penalties and forfeitures, which they may so receive, into the public treasury of this State, within one month after the receipt of the same, on pain of the forfeiture of five hundred pounds sterling money for every neglect or default. XVII. And be it further enacted by the authority aforesaid, That the several fines, penalties and forfeitures, which shall be incurred or become due by virtue of this Act, shall and may be sued for, prosecuted and

Receivers of the duties &c.

Act.

recovered, by action of debt, bill, plaint or information, in any court of A. D. 1763. record in this State, wherein no essoign, privilege, protection or wager of

ures how to be

law shall be allowed or admitted, or any more than one imparlance; and Fines, penalone moiety of all the respective forfeitures that shall be incurred by virtue ties and forfeitof this Act, which are not herein before particularly appropriated, shall recovered and enure and be to the use of this State, and shall be applied and paid as appropriated. shall from time to time be directed by the General Assembly; and the other moiety thereof shall go to him or them who will inform and sue for the same provided, that such fines, penalties and forfeitures be sued for within one month after the offence committed, and not after.

XVIII. And be it further enacted by the authority aforesaid, That

burthen of the

if any liquors, spirits, goods or commodities, shall be seized for any offence Goods seized, committed or done against this Act, and the property be claimed by any proof to lie on person or persons as importer thereof, the burthen of the proof shall lie the claimer. upon the owner or claimer, and not upon the prosecutor or informer.

XIX. And for the encouragement of persons to be watchful and careful

the State, the

in the discovering of frauds, in the importing, landing, or selling of goods, One moiety to without a permit being first had and obtained from the collectors aforesaid: other to the inBe it further enacted by the authority aforesaid, That one moiety of all the former. liquors, spirits, goods, or commodities, which from time to time shall be seized and forfeited, by virtue of this Act, shall go to this State, and be applied as by the General Assembly shall be directed and appointed, and the other moiety shall go to the person who shall seize, secure, and sue for the same; to be tried, heard, adjudged, and determined in the court of common pleas in this State; which court is hereby vested with full power and authority, for the trying, hearing, adjudging, and determining any of fence, penalty, or forfeiture incurred by this Act, where the value of the seizure or forfeiture shall exceed three pounds sterling.

cent. on the

XX. And be it further enacted by the authority aforesaid, That a duty of two and one-half per centum shall be imposed on the value of all goods, A duty of two and a half per wares, and merchandises, not hereinbefore enumerated; to be collected in the same manner and by the same persons, and subject to the same regu- value of goods. lations, penalties, and forfeitures, as the above enumerated articles; and that the value of such imports shall be ascertained by the invoices and bills of lading thereof, which shall be produced and attest by the importers before some one magistrate of this State, and given in to the collector of the port into which such goods shall be brought, before they are landed. XXI. And be it enacted by the authority aforesaid, That the moneys arising from all the duties and impositions herein before laid and imposed, How the money is to be ap(except the duties upon tavern licenses, billiard tables, and the importa-propriated. tion of negro slaves,) shall be appropriated towards the payment of this State's quota of the federal disbursements of the interest and principal of the debts contracted on the faith of the United States for supporting the

war.

XXII. And be it further enacted by the authority aforesaid, That no replevin shall lie, nor be granted, for the delivery of any liquors, spirits, No replevin to lie for delivery goods, or commodities, seized by virtue of this Act; but that the chief of goods seized justice or justices of the court of common pleas in this State, may make an order, in case of goods perishable only, to have the same appraised and valued, upon giving security for the value of such goods.

XXIII. And be it further ordained by the authority aforesaid, That if any action or suit shall be brought or prosecuted in any court of record in Persons may plead the gen this State, against the said collector, or any other person or persons whom-eral issue, by soever, for any matter or thing done, or to be done, by him, them, or any virtue of this of them, by virtue of, or in pursuance of the direction of this Act, it shall

act.

A. D. 1783. and may be lawful to and for such collector, and other person and persons, to plead the general issue, and give this Act and the special matter in evidence; and in case the plaintiff or plaintiffs in such action or suit shall discontinue, become nonsuit, or verdict shall pass against him or them, then the judge and judges of such court shall tax and allow to such defendant and defendants, his and their double costs of suit; for which every such defendant and defendants, shall have like remedy, as in other cases when costs by law are given to the defendants; and this Act is hereby declared to be a public Act, and to be taken notice of in all courts in this State, without special pleading.

Ordinance of

7th March repealed.

XXIV. And be it further enacted by the authority aforesaid, That an ordinance of the General Assembly of this State, passed the seventh day of March last, entitled "An Ordinance for laying and levying certain imposts and duties therein mentioned, in aid of the public revenue," is hereby declared to be repealed and made null and void.

In the Senate House, the thirteenth day of August, in the year of our Lord one thousand seven hundred and eighty-three.

JOHN LLOYD, President of the Senate.

HUGH RUTLEDGE, Speaker of the House of Representatives.

No. 1197. AN ORDINANCE FOR LAYING AN IMPOST ON THE TONNAGE OF SHIPPING, REGULATING THE CUSTOM-HOUSE, APPOINTING CERTAIN OFFICERS, AND

Preamble.

Salaries of waiters and searchers.

ASCERTAINING THEIR SALARIES.

WHEREAS, it is expedient and necessary for the better regulation of commerce in the several ports of this State, and for the ease and convenience of all persons trading thereto, that no fees of office be paid, and that in lieu thereof an impost be laid on the tonnage of all vessels which shall arrive in this State from any port or place without the limits of the same, for the purpose of paying the salaries of the several officers appointed by this Act:

I. Be it ordained, by the honorable the Senate and the House of Representatives of the State aforesaid, in General Assembly met, and by the authority of the same, That there shall be one searcher and two waiters for the port of Charlestown, and one waiter for each of the ports of Georgetown and Beaufort, who shall be chosen by the General Assembly of this State; that the searcher for the port of Charlestown shall be allowed annually the sum of one hundred and fifty pounds sterling, and the waiters for the port of Charlestown shall also be allowed each, annually, the sum of thirty pounds sterling; and each of the said waiters of the port of Georgetown and Beaufort annually the sum of thirty pounds sterling; and that the said searcher and waiters shall continue in office during pleasure, to be confirmed by removal or not by the General Assembly; and that such searcher and waiters shall be respectively sworn by the collector of such port to which they belong, before entering on office, faithfully to discharge the duty of such office according to law, to obey the legal orders of the collector respecting the duties of such office, and not to receive, directly or indirectly, any fee or reward for executing the duties of such of fice, except such fees as are allowed by law for the measurement of negroes to be imported into this State.

II. And be it further ordained by the authority aforesaid, That a ton