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One penny per

pound to be

paid on all loaf

sugar.

ing excised articles without a

paid on the same by the acts aforesaid, to which this is in addition.

And be it further enacted by the authority aforesaid, That from and after the first day of August next, there shall be paid an excise of one penny per pound on all loaf sugar: And every person that shall import into this Commonwealth, by land or water, any loaf sugar, or any other articles whereon a duty of excise is required by this act, or to whom any such loaf sugar, or any excised articles aforesaid, may be consigned, shall be, and is, hereby prohibited from selling the same, or any part thereof, without having a permit so to do from the Collector of Excise, or Penalty for sell his deputy. And every person owning or possessing any loaf sugar, or manufacturing the same, or possessing any other articles whereon a duty of excise is required by this act, shall be, and hereby is, prohibited from selling such sugar or any other of the excised articles aforesaid, or any part thereof, from and after the first day of August next, without having a permit so to do from the Collector of Excise or his deputy, on forfeiture of a sum not less than forty shillings, nor more than Twenty pounds, and the value of the sugar, or other of the excised articles aforesaid so sold. And the collectors and their deputies are hereby empowered and required to grant permits on the same conditions and in the same manner as prescribed by law for selling other excised articles.

permit.

Duties, by whom collected.

Allowance on chocolate ex

And be it further enacted by the authority aforesaid, That all the duties of impost and excise aforesaid, shall be collected by the same persons, and in the same manner as are prescribed in the said acts to which this is in addition; and a remission of the duties aforesaid, in case of exportation by water, shall be allowed in the same manner as is provided for in said acts. And there shall ported by water. be allowed one penny per pound on all chocolate which shall be manufactured within this Commonwealth, and from thence exported by water, the exporters thereof giving bonds and observing all other rules prescribed to be observed in the case of exportation of excised articles by water, in order to obtain a remission of the duties of excise.

Selectmen to appoint persons

to give infor

And to prevent smuggling:

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Be it further enacted by the authority aforesaid, That the Selectmen of the several towns in this Commonwealth,

breaches of this

be, and they are, hereby required and directed, from time mation of all to time, as they shall find it necessary, to appoint one or act. more suitable person or persons, whose duty it shall be to give information to the Collector of Impost and Excise, or to his deputy, of all breaches of this act that shall come within his or their knowledge.

And to render the revenue arising from impost and excises permanent and efficient, it is necessary to prevent every species of smuggling:

smuggling by

Be it therefore enacted, That not only all dutied articles Forfeiture for brought into this State by land contrary to law, shall be land. forfeited, but also the cart, waggon, sled, or any other conveyance whatever on which said articles shall be found, and also the horses, oxen or other creatures drawing the same, with all their tackling and appurtenances, shall be forfeited: And any person that is now authorized by law to make any kind of seizure, is hereby directed and empowered to seize and secure the same for trial.

ing goods not

forfeited.

of.

And be it further enacted, That not only all goods, Vessels bringwares and merchandize brought into this Commonwealth entered in the on board of any vessel or float, which shall not be entered manifest, to be in the manifest, shall be forfeited, but also the vessel or float, with their appurtenances, provided the owner or master of said vessel or float are the persons to whom the goods belong that may be imported and not entered as aforesaid. And the Naval Officers, Collectors, and their How disposed Deputies, are authorized and required to seize and secure such vessel or float, with all its apparel and appurtenances, for trial; and on the condemnation thereof, the net proceeds shall be disposed of as the law directs respecting goods so seized. And if any Collector of Collectors negImpost and Excise, or his deputy, shall wilfully neglect or duty; penalty. refuse attending to his duty, as prescribed in this act, and be thereof convicted, he shall ever after be rendered incapable of holding any place of trust, honor or profit, within this Commonwealth.

lecting their

from this act,

And be it further enacted by the authority aforesaid, That all monies arising from this act, excepting such as Monies arising are otherwise appropriated, shall be applied for the pay- how applied. ment of interest, as specified in the act herein first named, and for no other purpose. And this act shall continue

and be in force during the continuance of the aforesaid acts, and no longer.

July 2, 1785.

1785.- Chapter 18.

[May Session, ch. 17.]

Chap. 18 AN ACT FOR REPEALING A LAW OF THIS COMMONWEALTH,

Preamble.

Former act repealed.

Preamble.

Instruments,

&c. dutied.

ENTITLED, AN ACT IMPOSING DUTIES ON LICENCED VEL-
LUM, PARCHMENT AND PAPER," AND FOR IMPOSING OTHER
DUTIES ON CERTAIN PAPERS, COMMISSIONS, INSTRUMENTS
AND PROCESSES.

Whereas the said act, entitled "An act imposing duties on licenced vellum, parchment and paper," will be inconvenient in its operation:

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That the act aforesaid, and every article, matter and thing therein contained, be, and the same hereby is, repealed and rendered null and void.

And whereas by means of the late war a considerable public debt hath arisen, and it is the duty of the Legislature, and for the interest of their constituents, that ways and means the least burdensome, be provided for the punctual discharge of the interest, and the gradual lessening the principal thereof; and whereas considerable sums of money may be collected from certain papers, commissions, instruments and processes:

Be it therefore enacted by the authority aforesaid, That from and after the first day of August next, there shall be levied, collected, and paid, throughout this Commonwealth, for the several and respective writings, instruments and things hereafter mentioned, the several and respective rates, duties, charges and sums of money hereinafter expressed, that is to say,

For every deed that shall be recorded by any Register of Deeds, in any of the counties of this Commonwealth, one shilling, to be paid to such Register by the person procuring such deed to be recorded.

For every original writ issued from the office of a Clerk of Common Pleas, eight pence.

For every original writ issued by any Justice of the Peace, four pence.

For every writ of execution issued by a Clerk of the Supreme Judicial Court, eight pence.

For every writ of execution issued by the Clerk of any Court of Common Pleas, eight pence.

For every writ of execution issued by a Justice of the Peace, four pence.

For every confession of a judgment before any Justice of the Peace, four pence.

For every register of a vessel, one shilling.
For every charter party, three shillings.

For every policy of insurance, two shillings.

For each advertisement respecting private concerns, of the length of twelve lines, computing eight words to a line, or any less advertisements, each time the same shall be inserted in a news paper, six pence; on each such advertisement of greater length, and less than twenty such lines, one shilling, for each time inserted as aforesaid; and in that proportion for all advertisements of greater length.

For every bill of lading, one penny.

For every commission for the office of Sheriff in either. of the counties of Suffolk, Essex, Middlesex, Hampshire, Worcester and Berkshire, Twelve pounds; and in any other county in the Commonwealth, Six pounds.

For the appointment of any person to be Clerk of the Supreme Judicial Court, or Clerk of a Court of Common Pleas in either of the counties of Suffolk, Essex, Middlesex, Hampshire, Worcester or Berkshire, Twelve pounds; and for the appointment of any person to be Clerk of a Court of Common Pleas in any other county in the Commonwealth, Six pounds.

For each Register of Deeds, cn every choice, twenty shillings.

For every commission for the office of a Justice of a Court of Common Pleas, twenty shillings.

For every commission for the office of a Judge of Probate, twenty shillings.

For every commission for the office of Register of Probate, twenty shillings.

And no person shall be qualified to exercise either of the offices aforesaid, or perform any of the duties thereof, until he hath actually paid to a Collector of Impost and Excise, the duty imposed by this act, and obtained a certificate thereof.

For every admission of any person to practice as an Attorney in a Court of Common Pleas, Six pounds.

For the admission of any person to practice as an Attorney in the Supreme Judicial Court, Nine pounds.

And no person not already admitted to practice as aforesaid, shall do the business of an Attorney in either

Proviso.

to take place

upon notice of the passing of this act.

of the Courts aforesaid, until he hath paid to the Clerk of such Court the duty imposed as aforesaid.

For the admission of any person to the degree of a Barrister at Law, Twelve pounds; and no person not already admitted thereto, shall hereafter enjoy the rank and degree of a Barrister at Law, until he hath paid to the Clerk of the Supreme Judicial Court the duty aforesaid.

Provided always, That nothing in this act shall be construed to extend to the preventing any person from exercising the right he hath of supporting his cause, or defending himself, by himself or his Counsel at his election.

And be it further enacted by the authority aforesaid, Duty upon writs That for all writs issued before the said first day of August, by any Justice of the Peace or the Clerk of any Court of Common Pleas, after such Justice or Clerk shall have had notice of the passing of this act, the same duty shall be paid as if such writ had been issued after the said first day of August; and no deed which shall be made after the said first day of August, shall be recorded after the expiration of six months from the time of making the same, unless the person requesting that the same may be recorded, shall pay to the Register a duty of six shillings.

How often persons shall account with the Collector, and pay the duties imposed.

And be it further enacted, That the Register of Deeds in the several counties of this Commonwealth, shall at the end of every three months, from the said first day of August, render to the Collector of Excise for the county whereof he is Register, or to his Deputy, an account upon oath of the number of all deeds by him recorded or received for that purpose, and shall pay to such Collector or Deputy the duty arising thereon by this act; and every Justice of the Peace and Clerk of the Court of Common Pleas in the several counties, and the Clerks of the Supreme Judicial Court, shall in like manner, at the end of every three months, render an account upon oath to the Collector of Excise of the county wherein they respectively live, of all writs by them respectively issued, upon which a duty is imposed by this act; and the several Clerks aforesaid, shall also render an account to such Collector, of the Attorneys admitted at their respective, Courts; and the said Clerks and Justices shall pay to such Collector the whole sum of the duties imposed by this act on such writs and admissions; and every Printer

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