n8 C. 13. Anno fexto Georgii II. A. D. I 733- Penalty on Per fons affi fling in fuch unlawful importation. 50 1. Penalty on molt-fling Offi- cet in his Duty. Officer, if fued may plead the General Iffue. J50I. Penalty on Officer con- niving at fuch fraudulent Im- portation. 100 1. Penalty on Mafter of Ship, &c. per- mitting fuch Importation. The Onus pro- bandi in Suits to lie on the Owners. Duties paid for Sugaror Fancies imported from Jhe Britifh Plan- tations after 24 June 1733, to be repaid on Ex- portation with- in the Year.. Allowance on Exportation for -Sugars refined in Great Britain. V. And it is hereby further enacted by the Authority aforefaid, That if any Perfon or Perfons (hall be aiding and affiiting in bringing on Ihore or landing any fuch Sugar, Paneles, Syrups or Molaffes, Rum or Spirits, into the Kingdom of Ireland, or into any of his Majefty's Colonies or Plantations in America,, contrary to the true Intent and Meaning of this Act, or fhall receive into his, her or their Houfe or Cuftody, any of the Commodities aforementioned, knowing the fame to be imported or landed and brought on ihore, contrary to this Act, every fuch Perfon fo offending fhall forfeit treble the Value of fuch Goods, to be eftimated and computed according to the beft Price that each refpeclive Commo- dity bears at the Place where any fuch Seizures fhall be made, to be fued for, recovered and applied in manner aforementioned. VI. And be it further enacted, That if any Perfon or Perfons fhall hinder, moleft or refill, any Cuftom-houfe Officer, Import or Excife Officer, or their or any of their Affiltants, in the due Execution of his or their Duty in feizing or fecuring any of the Commodities aforementioned, imported into the Kingdom of Inland, or landed or put on fhore in any of the Colonies or Plantations in America, wh'ch now are or hereafter may be in the Poffeffion or under the Dominion of his Majefty, his Heirs or Suc- ceffors, contrary to the Purport or true Meaning of this Act, he, (he or they (hall forfeit and pay the Sum of fifty Pounds, to be fued for, recovered and applied in manner aforementioned, and fhall alfo be liable to be profecuted for the fame, By Indictment or otherwife, and being thereof found guilt';, fhall be imprifoned for three Months without Bail or Mainprize ; and if any Officer or Officers of the Cuitoms, Import or Excife Officer or Officers, or their Affiltants, fliall_ be fued or profecuted for uny thing done in Execution of his or their Duty for the better and more effectual putting in force this pre- fent Acl, he or they may and fhall plead the General IfTue, and give this Act and the fpecial Matter in Evidence, and the Judges (hall allow thereof; and if any Officer or Officers of the Cuftoms or Ex- cife, in the Kingdom cf Ireland, or any Officer or Officers of the Cuftoms, Impoll or Excife Office, in any of his Majefty's Plantations or Colonies in America, fhall willingly or knowingly connive at the fraudulent Importation, or landing and bringing on fhore, of any of the Commodities aforementioned, contrary to the Purport and true Meaning of this Act, or fuch Officer or Officers (hall take upon him or them to feize any of the faid Commodities, and fhall by Fraud or Collution defift from or delay the Profecution thereof to Condemnation, he or- they fo conniving, defifting or delaying, fhall forfeit and lofe the Sum of fifty Pounds, to be fued for, recovered and applied in manner aforefaid, and fuch Officer or Officers fhall alfo be incapable of holding any Office or Imployment under his Majefty, his Heirs or Succeffors. , VII. And it is hereby further enacted by the Authority aforefaid, That if. any of his Majefty's Sub- jects, who is or fhall be Mafter, or have the Charge of any Ship or Veffel, fnall take in, or .permit or fuffer to be taken in, at Sea or in any Creek or Harbour, or other Place, any Sugar, Paneles, Syrups or Molaffes, Rum or Spirits, in order to be imported into Ireland, or brought on ihore and landed in any of his Majefty's Plantations in A?nerica, contrary to the true Intent and Meaning of this Act; every fuch Matter or other Perfon, fo offending, (hall forfeit and pay the Sum of one hundred Pounds, to be fued for, recovered and applied in manner herein before mentioned. VIII. And be it further enacted, That upon all Suits and Profecutions for the Importation of any of the Commodities aforementioned into the Kingdom of Ireland, or for the bringing on fhore and land- ing of any of the Commodities aforementioned in any of his Majefty's Colonies or Plantations in Ame- rica, contrary to the Purport and true Meaning of this Act, the Onus proband!, that the fame and every Part thereof were fairly and bona fide, and without Fraud, loaden and (hipped in Great Britain, in Ships navigated according to the feveral Laws in Being in that behalf, or that the Rum or Spirits were mads of the Growth or Manufacture of fome of his Majefty's Sugar Colonies in America, or that all and every the Commodities aforefaid, which (hall be imported into any of his Majefty's Colonies or Plantations in America, were cf the Growth^ -Produce or Manufacture of his Majefty'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 Ihore and landing .thereof in any of his Majefty's Colonies or Planta- tions in America, 1hall lie on the Claimer or Owner thereof. IX. And it is hereby further enacted by the Authority aforefaid, That in cafe any Sugar or Paneles of the Growth, Produce or Manufacture of any of the Colonies or Plantations belonging to or in the Poffeffion of his Majefty, his Heirs or Succeffors, which- (hall have. been imported into Great Britain after the twenty-fourth Day of 'June one thoufand feven hundred and thirty-three, (hall at any time within one Year after the Importation thereof, be again exported out of Great Britain, and that due Proof be firft made, by Certificate from the proper Officers,- of the due Entry and Payment of the Sub- fidies or Duties charged or payable upon the Importation thereof, together with the Oath of the Mer- chant or his Agent importing and exporting the fame, or in cafe fuch Merchant or Agent (hail be one of the People called Quakers, by his folemn. Affirmation to the Truth thereof, and that all other Requ"- fites (hall be performed that are by Law to be performed in Cafes where' any of the faid Sublidies or Duties are to be paid by any former Statute, all the Refidue and Remainder of the Subfidy or Duty, by •any former Act or Acts of Parliament granted and charged on fuch Sugar or Paneles as aforefaid, fhall without any Delay or Reward be repaid to- fuch Merchant or Merchants, who do export the fame, within one Month after Demand thereof. - X. And it is hereby further enacted by the Authority aforefaid, That from and fourth Day of June one thoufand feven hundred and thirty-three, lor every hundred refined in Great Britain, and fo in Proportion for - a greater or leffer Quantity, which out of this Kingdom, there (hall be, by virtue of this Act, repaid at- the Cuftom-houfe' to the Ex- porter, within one Month after the Demand thereof, over and above the feveral Sums of three Shillings and ater the twenty- Weight of Sugar fhall be exports .1
