4o6 C. 4. Anno primo Jacobi II, A. D. 1685, oftK* B<iv«i- (0 Dutjr, Ihall then and there pay the Duties aforefaid, of the Goods fo certified to be fold, unto the Officer le certifica. appointed to receive the fame, who thereupon fhall give him a Receipt for fuch his Duties paid, and a Cer- Huyct fhall p»y tificate to be left with the Merchant Importer of the Payment of the fame ; and no Merchant Importer, as the RccciTof" afo<^*3id, before his Receipt of fuch Certificate of Payments of the Duties, as aforefaid, fhall deliver, or die Go(k!s. ° caufe to be delivered, nor Buyer nor any other Perfon receive, all or any fuch Goods, upon Pain of For- feiture of double Duties impofed by this Adt, or the Value of the Goods fo delivered and received j which Forfeiture the faid Importer and Receiver fhall each of them be liable unto. Ptnalty upon III. And be it further enadled, That a Barter, Truck, or Exchange of one Goods for another, fhall to Buyer or Seller all Intents and Purpofcs be deemed and reputed a Sale, and the Duties prefently paid for both Commodities, fo.Hrcjdi of ihis jf ([,gy jjg j,qj|^ liable thereunto, or for fuch of the"Commodities as are liable, upon Pain of Forfeiture by the Ba?tei- reputed Parties battering, trucking, or exchanging, as in cafe of not paying the Duties for the hke Goods upon the - , s k'. S.aleofthem. Buyer withDe- IV, Provided always, That where the firfl Buyer or Receiver of the faid Goods in Truck, Barter, or figiiiocxport Exchange, does buy or receive the faid Goods with Intent to export the fame, in fuch Cafe the Importer fuail give Sccu- j^^^jj f.^.yf.fy [^ Writing, the Qiiantity, and Quality, and Weight of the Goods fold or bartered, with the t'oui'Month's? Name of the Buyer or Barterer, who bringing and delivering of the fame unto the chief Officer or Officers, in the next Office appointed for the Colledtion of this Duty, fhall then and there enter into Bond with Certrficats of Sureties and Penalty of double Duties, as aforefaid, to export the fame liona fide within the Space of four fuch liimi o.all Months, who thereupon fhall give him a Certificate of fuch Bond entered into, the which Certificate he fhall ■^ '^'"^ deliver to the Merchant Importer, and, by Virtue of the fame, receive PofTellion of the Goods; and fuch <l:l< brJngin-; in his Accaant, iiTipwicr. Certificate being produced by the Importer fhall difcharge his Account for fo much, as if the Duties had Tl Manner been paid, ths which Bond for the Exportation of the Goods fo entered into, fhall again be difcharged and how fuch BonJ vacattd by the Certificate of his Majefty's Searcher or Under-fearcher in the Port of ZffWan, and of the ft^ii he Jif. Searcher of any other of the Out-ports, certifying the Shipping of the fiime, and the Merchant or Mer- charj'd, chants Oath, that the fame have not again been relanded in England, or Wales., or Town oi Berwick upon See^fi Geo.j. y'^f^iv/ ; for which Oath and Certificate no Fee is to be taken. co^miiiin^'is y ■ And be it further enafted by the Authority aforefaid, That the Commiffioners, or Chief Managers, have Power and Collectors appointed for the collecting of this Duty refpeftivcly, and in their feveral and refpective once in three Offices, once every three Months without fail, or oftner if they fhall fee Caufe, fhall take Care for the Months to call balancing and adjufting of the Merchants their Import Accounts, by calling them, and requiring them and t'in" in jn I'c- everv of them, to bring and deliver to them refpectively a particular Account of all the Goods and Mer- couM. " chandizc liable to this Duty, which fhall be then remaining in his or their Hands at the Time he or they Penalty upon fliall bc lb Called upon, and required ; and if any fuch Merchant, Importer, or other Perfon fhall upon Merchant not Notice given him or them, or fhall upon Notice or Summons left at his or their ufual Place of Abode or H*- 1 ._ u., ijjfjtion, warning him or them thereunto, refufe or negleft to give in fuch Account for the Space of four- teen Days after fuch Notice, Warning, or Summons, as aforefaid, every fuch Merchant or Importer fhall then be liable to the Payment of the full Duty of all the Goods he fhall ftand duly charged with in his or their Import Account, and fhall pay the fame within fourteen Days next after following, at the farthefl; or in Default thereof every fuch Merchant and Importer fhall forfeit double the Value of all the Duties of fu -h Goods as fhall be found reflring and remaining on his Import Account, and fhall ever after be incapa- ble of taking up any Goods liable to this Duty, in any Port of this Realm, for his own or any other Ufc, without Payment down of the Duty of fuch Goods, as if he were a Retailer, Confumptioncr, or Shop- Coinmiffioncrs keeper dealing in fuch Goods ; but if fuch Importer fhall upon Demand, or within fourteen Days after, Po«erto jpjoint give ill fuch Accounf as aforefaid, then the faid Commiffioners, Colleftors, or Chief Managers of this Duty .Sciuclicrs it th^ niay (if they fee Caufe fo to do) appoint one or more Officer or Officers to enter into all the Cellars, Ware- •^' L^.'^a"'. '^""^^ houfes, Store-cellars, or other Places whatfoever belonging to fuch Importer, to fearch, fee, and tr^r, by taking an A.ccoimt of the Quantity and Qiiality of the Goods and Merchandi7.e therein remaining, whethei- fuch im[iorter's Remainder do agree with his Account, or no, and to make Report thereof to the faid Com- Th?y arc to be mifuontTs or Collectors refpedti ely ; which Report of fuch Officer orOfficers, in cafe of Difterences between govNiiuj by the thc Remainder and Account of fuch Merchant, fhall be reputed, taken, and efteemed for the true and juit v'^°."'r '"' Remainder, according to which the faid Commiffioners or Collcdtors fhall proceed in making tip his Ac- OrhtTbe taken t^o^"*^- ^'^'^ ^Qn fuch Importer making Oath before the faid Commiffioners, Collectors, or Chief Ma- K} the Mirciiiat uagers of this Duty refpeClively, that the Goods and Merchandize remaining, viewed by the Officer or bciore the p.ii'- Officers aforefaid, and all other Goods fhipt out by him or others by which his Account is to be difcharged, fing his Account. :^yere ^H jjj^j gyery Part and Parcel of them fuch Goods and Merchandize as had been bona fide formerly im- ported by himfelf, and entered in the Office appointed for the fame, and there charged on his proper Im- port Account, and that the faid Goods and Merchandizes found fo remaining had not been fold or altered, cither directly, or indirectly, in their Property, fince the firft Importation and bringing in of the fame into this Realm, the faid Commiffioners, Collectors, or Chief Managers of this Duty, fhall fettle and adjidl rod. Penalty the aforei'aid Importer's Accounts accordingly: But if any iMerchant Importer aforefaid fhall refufe toper- upon Merchant mit any Oificer or Officers authorized by Warrant from the Commiffioncr or Commiffioners for the Col- ^"'""S'^'^" letting of this Duty, in the Day-time, to enter into or fearch his or their Cellars, Ware-houfes, Store- houfes. Store-cellars, or other Places, and to take an Account of the Quality and Qiiantity of his and their Goods thereiri remaniing ; every fuch Merchant fhall, for every fuch Refufal, forfeit one hundred Pounds : if he reti^c to y^„j jf permitting Entrance and Search, as aforefaid, fhall neverthelcfs refufe to make Oath that tl>e Goods Go i'js toiinil ^^^ Merchandize viewed and feen, and fhewn unto the Officer and Officers, as aforefaid, or fhipt out, as .r.iii not t>c re- aforefaid, were all of them imported by himfelf from beyond the Seas, and entred upon his Import Account '^teci his. 3 in
