Importing any Wines or other Liquors into this Province shall be allowed Twelve per Cent for Leakage Provided said Wines have not been filled up Aboard And that every Hogshead of Wine or other Liquors that shall not have full seven Inches left therein and every Butt or Pipe of Wine or other Liquors that hath not nine Inche left therein shall be accomred for Ou ts and the Merchant or Importer to pay no Impost or Duty for the same And it is hereby further Enacted and Declared by the Authority aforesaid That if all or any Wines or Liquors as aforesaid be Landed and afterwards be Exported out of the Province within Nine Months after Importation thereof there shall be Repayed or Discounted by said Commissioners or their Order unto the Importers or their Assigns two third parts of what they Paid or Secured to be paid for so much as they Export he or they making Oath That it is the same Wines or Liquors for which the whole Duty had been duly paid or secured to be paid And that it s Exported within the time limited as aforesaid by this Act. And it is also Enacted by the Authority aforesaid That for all Goods Wares and Merchandizes that shall be Imported to any part of this Province after the twenty ninth day of this Instant June Sale Cotton-Wool Provisions and every other thing of the growth and product of New-England only Excepted there shall be paid by the Importer the several Imposts and Duties following That is to say For every Hundred Pound Sterling in English Merchandizes at the prime cost in England the Invoices thereof to be produced and shown the sum of Ten Shillings For every Hogshead of Sugar one shilling For every Hogshead of Molasses six-pence For every Hogshead of Tobacco six-pence For every Ton of Logg-wood one shilling And for all other Commodities Goods Wares and Merchandizes except as before excepted One Penny for every Twenty Shillings value here All Entries where the Impost or Duty to be paid doth not exceed Four Shillings to be made without Charge to the Importer And not more than six-pence to be paid for any other single Entry to what value soever And the better to prevent Fraud It is further Enacted By the Authority aforesaid That all Merchants Factors or other Person or Persons Importers being Owners of or having any of the Wines Liquors Goods Wares and Merchandizes Consigned to them that by this Act are liable to pay Impost or Duty Such Person or Persons shall by themselves or order cause the same to be Entred with said Commissioners or such as they shall appoint and pay their Duty or secure the same to be paid as by this ACT is provided before such Wines Liquors Goods or Merchandize be Landed or Put into any Boat or Vessel in order to be Landed on the Forfeiture of such Wines Liquors Goods Wares and Merchandize so Landed or Put into any Boat or Vessel in order to be Landed One third part to Their Majesties one third part to the Governour one third part to the Informer that shall Sue for the same by Bill Plaint or Information in any Court of Record within this Province Any thing in this Act or any other to the contrary notwithstanding And all manner of Persons are hereby required to be aiding and assisting the said Commissioners their Agents the Informer Discoverer or Seizor of such Wines Liquors or Goods so Landed or Unloaden contrary to the true Intent and Meaning of this Act. And it is further Enacted That it shall and may be lawful for such as are Impowred or Improved by the Commissioners or for the Informer or Discoverer by Warrant from the Lievtenant Governour or any Justice of the Peace within this Province to that purpose first obtained with one Constable or more to Search according to Law all manner of Houses Cellars Ware-houses for such Wines Liquors as they or any of them shall be informed were carried there to be Concealed in prejudice to the true meaning of this Act and with Intent to defraud Their Majesties of their said Duties And such Wines and Liquors so found shall be forfeited and condemned in manner and form before mentioned Always provided that such Search be made in the day time and within the space of one month after the Offence supposed to be committed Provided also That if the Information whereupon any House shall come to be Searched shall prove to be false That then and in such case the Party injured shall recover his full Damages and Costs against the Informer by Action of Trespass to be therefore brought against such Informer And it is further Enacted and Ordained By the Authority aforesaid That there shall be given and granted and paid unto Their Majesties their Heirs and Successors for the Uses aforesaid An Excise upon all Wines Brandy Rhum and other Distilled Liquors Perry Beer Ale Cyder and Methiglin that shall be Sold by Retail in any Town or Place within this Province by those that shall Retail the same in manner and form as is herereafter Expressed and Declared That is to say For every Gallon of common Fyal-wine the Sum of Six-pence Every Gallon of Passado Malago Canary and Sherry the sum of Twelve-pence Every Gallon of Madera the sum of Eight-pence Every gallon of Rhum and all other sorts of Distilled Spirits the sum of One Shilling Every Barril of Perry Beer Ale and Cyder the sum of One Shilling and six-pence And every gallon of Metheglin the sum of Four-pence All Currant Money of this Province and after that Rate for any greater or lesser Quantities And for the due and orderly Collecting and Receiving of the Excise aforesaid It is hereby further Enacted and Declared by the Authority aforesaid That all Retailers of Wine Brandy Rhum and other Distilled Liquors Perry Beer Ale Cyder and Metheglin within this Province having any of the said Liquors in their Respective Houses or else-where belonging unto them at the time of the Publishing of this Act shall make due Entry and pay the Duties and Excise aforesaid for the same as is herein before-mentioned And upon their further Receipt or Purchase of all or any of the Liquors before-mentioned shall within twenty four Hours after the Receipt or Purchase thereof make Entry with the said Commissioners or such Person or Persons that shall be appointed to Receive and Collect the same and pay the Duties and Excise aforesaid under the penalty of Forfeiture of all such Liquors as shall be found in any Retailers House not being duely Entred and the Excise paid as aforesaid and every Retailer who shall make his own Cyder and Metheglin Brew his own Beer or Ale or Distill strong Liquors shall from time to time and at all times when he or they shall make brew or distill the same make Entry with said Commissioners or such other Person or Persons as for that purpose shall be appointed of all such Cyder Metheglin Ale Beer or Distilled Liquors by them
Several ACTS AND LAWS Passed by the Great and General Court or Assembly of Their Majesties Province of the Massachusetts-Bay in NEW ENGLAND Convened and Held at Boston the Eighth Day of June 1692 Anno Regni Gulielmi et Mariae Regis et Reginae Angliae Scotiae Franciae et Hiberniae Quarto BOSTON Printed by Benjamin Harris Printer to His Excellency the Governour and Council 1692. Province of the MASSACHVSETS-BAY An Act For Continuing the Local Laws to Stand in Force till November the 10th 1692. BE it Ordered and Enacted By the Governour Council and Representatives Convened in General Assembly and it is hereby Ordered and Enacted By the Authority of the Same That all the Local Laws Respectively Ordered and Made by the Late Governour and Company of the Massachusets-Bay and the Late Government of New Plymouth being not Repugnant to the Laws of England nor Inconsistent with the Present Constitution and Settlemtent by Their Majesties Royal Charter Do Remain and Continue in Full Force in the Respective Places for which they were Made and Used until the Tenth Day of November Next Except in Cases where other Provision is or shall be made by this Court or Assembly And all Persons are Required to conform themselves accordingly And the several Justices are hereby Impowred to the Execution of Said Laws as the Magistrates formerly were Province of the Massachusetts-Bay An Act For Enforcing the Collecting and Paying in the Arrears of Publick Assessments c. WHereas by the Late Governments within the Colonies of the Massachusets and New-Plimouth now by Their Majesties ROYAL CHARTER United and Incorporated Several Publick Taxes and Assessments have respectively been granted for the Security and Defence of Their Majesties Subjects and Interests and the Defraying of the Publick Charges arising by the War with Their Majesties Enemies French and Indians since the First Day of October ONE THOUSAND SIX HUNDRED EIGHTY NINE And have been committed unto the Constables or other Persons appointed Collectors within the Respective Towns and Villages to Collect and Gather in the Time prefixed for paying in of the same unto the Treasurers or Receivers respectively appointed in the said Colonies being some time since past and a considerable part of every of the said Assessments being behind Uncollected of at least not paid in unto the said Treasurers or Receivers and the Country being Indebted unto several particular Persons for Service done And others who have advanced Moneys for carrying on and defraying of the Charges arising by the War upon the Credit of said Assessments BE if therefore Ordered and Enacted By the Governour Council and Representatives Convened in General Assembly And it is hereby Ordered and Enacted By the Authority of the same That all and every Constable and Constables or other Collectors within the Respective Towns and Villages within this Province who at any time since the said first day of October One Thousand Six Hundred Eighty Nine have had any of the Publick Assessments granted as aforesaid committed unto them or any of them to Collect and Pay in as aforesaid who have not perfected their said Collections and adjusted and issued their Accounts thereof with the Respective Treasurers as by Order of Court or Warrant they are Directed Be and are hereby fully Authorized and Impowred to Collect and Gather in the Arrearges of all such Publick Taxes and Assessments And to do and Execute therein all and whatsoever shall or may be needful for the Effectual Pursuing of the Same as by Order or Warrant they might at any time heretofore have Lawfully done by such Rules Methods and Directions of Law as have lately been used and in Force The Dismissing of any such Person or Persons from his or their Office of Constable or any alteration of the Goverment since made notwithstanding And all and every such Constables or Collectors are likewise Enjoyned and Required to Make up Settle and Adjust their Accompts Payments of all Publick Assessments committed unto them as aforesaid with the Respective Treasurers or Receivers as Per Order or Warrant they are Directed on or before the first Day of November next after the Date hereof And in case any Constable or Collector shall Neglect and Fail of performing his Duty in this behalf That then the Sheriff of the County by Warrant from the Treasurer shall Levy all such Arrears by Distress Sale of Goods of such defective Constable or Collector Returning the Overplus if any be And if no Goods can be found then to take the Body of such Constable or Collector and Commit him to Prison And all such Constables or Collectors where the Defect doth not happen through their own Default shall be Relieved by the Town and the Select men are to make due provision for the same Province of the MASSACHVSETS-BAY An Act For Collecting the Arrears of Town and Country Rates WHereas several Taxes or Assessments necessary for the Support of the Ministy and other Publick Charges arising in the several Counties and Towns within this Province have been laid upon the Inhabitants and Orderly committed to the Constables or Collectors by the Select men or Assessors in the several Towns since the first Day of May in the Year One Thousand Six Hundred Eighty and Nine and in many places remains uncollected and unpaid in whole or in part Be it therefore Ordered and Enacted By His Excellency the Governour Council and Representatives in General Assembly and by the Authority of the same it is Enacted That all such Constables and Collectors be Authorized and Required and are hereby Authorized and Required to Collect all such Rates or Assessments so committed to him or them that remain yet Uncollected and to pay the same unto the County Treasurer in each County Respectively or Select Men in being in each Town Respectively where they were made and to be improved to the use or uses for the which they were granted and to finish their Accompts with them at or before the Tenth Day of December next ensuing on Penalty of Forty Shillings Per Month for every Month's default after the said Tenth Day of December to be recovered by the County Treasurer or Select Men Respectively of any such Defective Constables or Collectors at any Court of Pleas in the same county And where any Constables or Collectors are Dead or Removed and the Assessments committed to them remain Uncollected or any part thereof the Select Men are Impowred Required to depute meet persons to Collect the same and the persons so deputed are required to Collect what so remains and to pay the same accordingly And it is further ORDERED that in any County Town or Towns where such Tax or Taxes have been agreed on since the said first Day of May and not Assessed upon the Inhabitants the Select Men of the several Towns are hereby Required forthwith to make such Rates or Assessments and commit them with Warrant to their Constables on the like Penalty of Forty Shillings Money for every Month's
defect and to cause them to be collected accompted for and paid as aforesaid Province of the Massachusetts-Bay An Act For the Granting to Their Majesties an Assessment upon Polls and Estates WE Their Majesties Loyal and Dutiful Subjects the Representatives of Their Majesties Province of the Massachusets-Bay in New-England Convened in General Assembly being sensible of the Necessity of Raising Moneys for the Defence of Their Majesties Subject and Interests and Prosecution of the War against their French and Indian Enemies and for the Defraying of other the Publick Charges of the Province Do Unammously and Chearfully grant unto Their Most Excellent Majesties their Heirs and Successors to the End and Intents aforesaid a Rate or fax to be Assessed upon the Free-holders Inhabitants and other Their Majesties Subjects Resident within the said Province in manner as is hereafter after 〈◊〉 be paid in Mony or to the Satisfaction of the Treasurer And Pray that it may be Enacted And be it accordingly Enacted By the Governour Council and Representatives Convened in General Assembly And it is Enacted and Ordained by the Authority of the same That the Treasurer do forthwith send forth his Warrants to the 〈◊〉 Men of each Town within this Province requiring the said Select Men to Cause the Inhabitants of such Town to meet together some time in the Month of July next who being so Assembled are Required to Choose one of their Free-holders to be a Commissioner for said Town which Commissioner together with the Select-Men within the Month of August following shall make a true List of all the Male Persons in the said Town from sixteen Years Old and Upwards and a true Estimation of the Just Yearly Vaine and Income so near as they can by all lawful means which they may use of all Estates Real and Personal being or reputed to be the Estate of all and every the Persons in the same Town or under their Custody or Management All which Persons and Estates are by the said Commissioner and Select-Men to be Taxed and Assessed as followeth viz. Every Person aforesaid at Ten Shillings by the Poll except the Members of the Council Settled Ministers and Grammar School-Masters and others Devoted to the Ministry and Students or the Colledge and all Houses Lands Stock Goods and Merchandizes and Estates whatever Real and Personal at a quarter part of one years Value or Income thereof All persons who through Age or Infirmity are unable to manage their Affairs are to be free of the Poll-Tax at the discretion of the Select-Men And it is further Enacted That the Commissioner of each Town upon the First Wednesday of September next shall carry the Lists of said Town unto the Shire Town within the same County where the Commissioners of the several Towns shall meet together to Peruse Examine Correct and Perfect the said Lists which Lists so Examined Perfected and Signed by the major part of the said Commissioners so met shall by one of the said Commissioners whom the rest shall appoint thereto be forthwith Transmitted unto the Treasurer with upon the Receipe thereof shall Issue forth his Warrants to the Constables of the Respective Towns to Collect the Sum Total of each List upon the Inhabitant of such Towns according to their respective proportion And in case any person or persons shall neglect or refuse to make payment of the Sum or Sums so Assessed upon them then to Levy the same by 〈◊〉 and Sale of Goods of such person or persons so neglecting of refusing returning the Over-plus if any be And the Constables are to pay in unto the Treasurer the one half of the said Tax at or before the Twenty Fifth of December next and the other Half at or before the First Day of May following and make up their Accompts with the said Preasurer by the first of June next on pain of Forfeiting Ten Pounds in Mony unto Their Majesties for the Support of the Government As also to pay all Arrears of Said Assessments The Said TEN POUND Forfeiture And Arrears to be Sued for and Recovered by the Treasurer in the Inferiour Court of Pleas in the County where such Constable lives by Bill Plaint Action or Information Provided also that where Persons who are not Settled Inhabitants and their Estates being Rated yet are removed and gone before the same can be Collected it shall be abated to the Constable that was to Collect the same Certificate thereof being given by the Select-Men And it is further Enacted by the Authority aforesaid That this Act for the granting to Their Majesties an Assessment upon Polls and Estates shall continue in Force only for this present Levy and no longer Any thing to the contrary notwithstanding Province of the MASSACHVSETS-BAY An Act For Impost Excise and Tonnage of Shipping WE Their Majesties most Loyal and Dutiful Subjects the Representatives of this their Majesties Province Convened in General Assembly being duely sensible of the great Charges and Expences which have already arisen and must necessarily be Daily Growing and Increasing in Defending and Securing of Their Majesties Subjects and Interests and in the Prosecuting of the War against their French and Indian Enemies have Chearfully and Vnanimously Given and Granted and do hereby Give and Grant unto their most Excellent Majesties Their Heirs and Successours to the End and Intent aforesaid and for the Defraying of other the neccessary and Contingent Charges in and about the Support of the Government of this their Majesties Province the several Duties Impost and Excise on the Wines Liquours and Goods hereafter mentioned And humbly beseech their Majesties to accept the same And that it may be Enacted and be it Enacted By the Governour Council and Representatives in General Court Assembled And it is hereby Enacted and Ordained By the Authority of the Same That from and after the twenty ninth Day of this Instant June In the Year of Our Lord One Thousand Six Hundred Ninety and Two there shall be paid by the Importer for all Wines or Liquours and Goods hereafter specifyed that shall be Imported into this Province the Rates hereafter mentioned That is to say for every Pipe of common Fyall Wine th summe of one Pound Every Pipe of Passada wine one Pound Fifteen Shillings Every Pipe of Madera Wine one Pound Ten Shillings Every Pipe of Canary Mallage Sherry Wines Two Pounds Every Pipe of Port Wine one Pound Five Shillings and so Proportionably for greater or lesser quantities and for every Gallen of Rum or other Spirits Imported as aforesaid Six pence All which Imposts as aforesaid shall be paid in Currant Money of this Province the one half at or before the Landing thereof the other half to be allowed three Month's for payment Provided there be Bond and Security given to the Commissioners appointed by this Act or such as they shall appoint for the payment thereof at time as aforesaid And it is further Enacted by the Authority aforesaid That every Merchant or other Person