in their respective counties, the names of all persons of persons who who shall not have have settled their excise accounts settled their shall not have excise accounts agreeably to law; and therefor to file a complaint annually. And whereas it is provided in the said act, that all articles seized by the naval officer, or collector or his deputy, shall be restored to the owner or consignee, upon his giving bond, with sufficient sureties, living within this Commonwealth, to pay the full value of such articles, if they shall be adjudged to be forfeited, within thirty days after final judgment thereon: execution. Be it therefore enacted by the authority aforesaid, That the Court passing such judgment, shall immediately Court to issue thereupon issue execution, returnable in thirty days, for the full value of such articles as agreed upon and expressed in the condition of the bond, and for legal costs, any law or usage to the contrary notwithstanding. Be it further enacted by the authority aforesaid, That from and after the first day of August next, there shall be Dutied articles. paid, in addition to the impost already laid, the following impost on all the following articles herein after named that shall be brought into this Commonwealth by land or water, viz. An impost of five per centum ad valorem, at the time and place of importation, on all kinds of paper, bellows, candles, soap, linseed oil, leather gloves and mitts, upon all beef, pork and butter, and cheese, not raised or made in any of the United States; and an impost of ten per centum ad valorem, at the time and place of importation, on coaches and all other kind of riding carriages, upon all kinds of the following articles, viz. Harness for riding carriages, saddles and bridles, surcingle and girt webb, boots, bootlegs, shoes, slippers and goloshoes, silver and ivory handled knives and forks, and all kinds of silver plated ware; and one shilling on each and every hundred weight of cordage and yarns, and eight pence for every pound of snuff, except on such of the said articles as shall not be taken out of the vessel or float in which they were brought into this Commonwealth; which impost shall be collected by the same persons and in the same manner as are prescribed in the act to which this is in addition. Duty on snuff. Excise on loafsugar. in any vessel or in the manifest, Naval officers to seize such goods. Be it further enacted, That there shall be paid four pence on every pound of snuff manufactured within this Commonwealth, by the manufacturer thereof, which shall be collected by the same persons and in the same manner as is prescribed in the act to which this is in addition; and if any manufacturer of snuff shall sell any snuff before he shall have given bond to the collector of excise within the same county for the payment of this duty, he shall forfest for every offence a sum not less than forty shillings, nor more than one hundred pounds, together with the value of the snuff so sold, to be recovered in any Court proper to try the same. And whereas the excise of four pence on every pound of imported loaf sugar established by the act to which this act is in addition, hath been found inconvenient: Therefore Be it enacted, That the said clause in the said act, establishing an excise of four pence on every pound of loaf sugar as aforesaid, be, and hereby is repealed, and that from and after the passing of this act there shall be paid an excise of three pence on every pound of imported loaf sugar, to be collected by the same persons and in the same manner as is prescribed in the act to which this act is in addition. And be it further enacted by the authority aforesaid, Goods brought That all gods, wares and merchandize, which shall be float, not entered brought into this Commonwealth on board of any vessel to be forfeited. or float, and belonging to any owner of the said vessel or float, or to the Captain or master thereof, or to any other officer or mariner belonging to the same, and shall not be entered in the manifest, shall be forfeited. And the naval officers, collectors and their deputies, are hereby authorized and required, in their respective counties, to seize and secure such goods, wares and merchandize for trial, and on condemnation thereof there shall be paid out of the neat proceeds of the goods condemned, to the person giving information, twenty-five per centum, to the seizing officer or officers twenty-five per centum, and the remainder shall be paid into the treasury of this Commonwealth. And whereas the indulgence by law allowed of giving security for payment of duties at certain days, subsequent to the day of the making of such security, hath in some cases been abused by a delay of payment, at the times or periods by law in such cases directed: For remedy whereof, Be it further enacted by the authority aforesaid, That from and after the passing of this act, every person who security for from the date shall give security for payment of duties as by the act to Persons giving which this is an addition is directed and allowed, shall be payment of du. holden and obliged in the same obligation to bind him or obliged to pay herself to the collector, to pay lawful interest from the lawful interest date of such obligation, upon such sum or sums of money of the obligaas by such obligation may be secured to be paid, provided the sum or sums in such obligation secured to be paid, shall not be in fact paid at the several times or periods in such obligation fixed and concluded upon. And be it further enacted by the authority aforesaid, tion. payment of du in suit. That where any bond that hath been or shall be given to Bonds given to the collector, for the payment of duties, shall not be dis-lectors for charged at the time or period it shall become due, in part charged when or whole, the collector to whom such bond hath been or due, to be put shall be given, or his successor, shall, within twenty days after payment shall become due, in part or whole, cause the same bond to be put in suit against the obligor or obligors, and such suit shall with due diligence pursue to final judgment and execution. And where any bond heretofore given to the collector, hath already been due more than twenty days, and still remains undischarged, to be put in suit. the collector to whom such bond was made, or his successor, is hereby required without delay, to cause such bond to be put in suit against such obligor or obligors, and the same with due diligence to pursue to final judgment and execution. Bonds hereto fore given, already due and undischarged,, And whereas provision is made in the act to which this Preamble. is in addition, that in default of payment of the duty upon carriages therein directed, the collector is authorized to make out and deliver to a constable a warrant of distress in manner and form in the said act to which this is in addition, pointed out for the levying and collecting of such duties; but no provision is therein made to compel such constable to pay over to the collector who made out such warrant of distress, the duty so in arrear when by such constable collected: For remedy of which defect, Be it enacted by the authority aforesaid, That when and so often as any constable shall have levied or made by distress or otherways, by virtue of such warrant of distress so made out by the collector as aforesaid, the whole or part of the duty in arrear, and to be levied and made by distress as aforesaid, he shall within ten days after the receipt of the said money, first making the deduction in the act aforesaid allowed, deliver and pay Constables rein arrear, by tress, directed ceiving the duty warrant of dis in this case. from this act, how applied. the remainder of such money so received, to the collector who made out the said warrant of distress, or to his successor. And upon his neglect in this behalf, shall forfeit treble the lawful interest of the sum so received and detained, to the use of the person who shall sue for the same; the said forfeiture to be recovered by action of debt, or by information in any Court proper to try the same. Be it further enacted by the authority aforesaid, That Monies arising the monies arising from this act, excepting such sums as are otherways expressly appropriated, shall be applied for the payment of the interest specified in the act to which this is made in addition, and for no other purpose; and this act shall continue and be in force during the continuance of the aforesaid act, and no longer. Limitation. 1784. Chapter 14. [May Session, ch. 14.] July 1, 1784. Chap. 14 AN ACT ESTABLISHING NAVAL OFFICES IN THIS Naval offices established. Naval officers to give bond, and be sworn. COMMON- WEALTH, AND FOR THE REPEALING LAWS MADE Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That within the several sea ports of Boston, Salem, Marblehead, Newburyport, Gloucester, Ipswich, Beverly, York, Penobscot, Pepperelborough, Falmouth in the county of Cumberland, Boothbay, Goldsborough, Machias, Passamoquaddy, Bath, Plymouth, Barnstable, Dartmouth, Dighton, Edgartown, and Sherburne, in the county of Nantucket, within this Commonwealth, an office be, and hereby is established, to be called and known by the name of the Naval Office. And be it enacted by the authority aforesaid, That every person who shall be appointed to discharge and execute the duties of a Naval Officer, before he enter on the duties thereof, shall give bonds with sufficient sureties to the Treasurer of this Commonwealth, in the sum of one thousand pounds, for the faithful discharge of the trust reposed in him; and also shall be thereunto sworn before some Justice of the Peace, who is hereby empowered to administer the oath, and directed to return a certificate thereof to the Secretary of this Commonwealth. Be it further enacted by the authority aforesaid, That it shall be the duty of every Naval Officer, who is or Their duty. may be chosen and qualified as aforesaid, to grant registers for, and to enter and clear ships and other vessels trading to or from this Commonwealth, to take manifests on oath of all cargoes exported or imported, and keep fair records thereof, to grant bills of health when desired, to take bonds in adequate penalties when bonds are by law required, and to do and perform all that by this or any other act or acts is or may be required. empowered to ties, and to be Be it further enacted by the authority aforesaid, That the Naval Officers who are or may be appointed, be, and Naval officers they are hereby severally empowered, to appoint one or appoint depu more deputies within their respective districts, to do the accountable. business assigned in this act, to the Naval Officers, or any part thereof. And the Naval Officers shall severally be accountable for the conduct of their respective deputies; and every deputy before he proceeds to the Deputies to be execution of his office, shall be sworn to the faithful sworn. discharge thereof, before some Justice of the Peace; and the deputies shall be paid for their services by the Naval Officers who shall severally appoint them. Be it further enacted by the authority aforesaid, That the several Naval Officers within this Commonwealth, Office hours. shall either by themselves or their respective deputies, keep their offices open from nine of the clock in the morning till one in the afternoon, and from three in the afternoon till sun set, the Lord's day excepted. Be it further enacted by the authority aforesaid, That of legal fees in all Naval Officers shall constantly keep a list of legal fees To keep a list exposed to open view in their respective offices; and in open view. case any such officer shall neglect so to do, or shall directly or indirectly demand or take any greater fee than by law is or may be allowed, for each and every such offence he shall forfeit and pay the sum of twenty pounds; or if any Naval Officer shall unnecessarily delay the entering or clearing any ship or vessel, on conviction thereof, he shall be liable to pay the damages arising Penalty for detherefrom, with costs, to be recovered by action in any or clearing. Court proper to try the same. lay in entering Be it further enacted by the authority aforesaid, That all ports, harbours, havens, creeks and inlets within this Ports, &c. where no naval |