or ignorance in any captain or master in making his

entry.

XLIV. All goods, wares, or merchandises subject to a duty, which shall, after entry, be unladen or put on shore before the obtaining, or contrary to the tenor of the permit, shall be forfeited and condemned in the court of admiralty, one half to the use of the commonwealth, and the other half to the use of the libellant.

XLV. Every master or commander of a vessel failing to make a just and true return of all seamen and mariners, as required by law, shall forfeit five pounds for each seaman or mariner not returned, recoverable in any court of record, on motion, with ten days previous notice, one half to the use of the commonwealth, and the other half to the use of the person moving for the same.

XLVI. Every searcher failing to register the permits and transmit the same, quarterly, to the auditor of public accounts, according to the directions of this act, shall forfeit two hundred pounds to the use of the commonwealth, to be recovered by the solicitor, by motion, with ten days previous notice, in any court of record.

XLVII. If any pipe, hogshead, or other cask, shall exceed the quantity entered fifteen per centum or more, every such pipe, hogshead, or other cask, shall, with its contents, be liable to be condemned in the court of admiralty, one half to the use of the commonwealth, the other half to the libellant.

XLVIII. If any package or parcel of goods contains any article that has not been entered, or a greater quantity of any article than has been entered, every article so omitted, with a fraudulent intention, stall be forfeited, and condemned in the court of admiralty, one half to the use of the commonwealth, the other half to the libellant.

XLIX. If any goods, wares, or merchandises liable to a duty, and transposted from one district to another, shall be delivered or unladen, or shall be found on board of any vessel without having obtained a distinct permit according to the directions of this act, the same shall, together with the vessel, rigging, tackle, apparel and furniture, be forfeited and condemned in the court of admiralty, one half to the use of the commonwealth, the other half to the libellant.

L. If any officer of the customs, or officer of the state boats, shall meet with obstruction in the execution of his office, he may impress persons or vessels to his assistance, and the person or persons so summoned and assisting shall be allowed one half the sum given by law to the officer making seizure; but every person failing to render the assistance required, without reasonable excuse, shall forfeit and pay the sum of ten pounds, to be recovered, on motion of the officer, in the court of the county where the party resides, to the use of the commonwealth; Provided, ten days previous notice be given of such motion.

LI. Any naval officer or solicitor failing to pay the money into the treasury agreeably to this act, shall forfeit and pay five hundred pounds for every such failure. And any naval officer failing to deliver the bonds to the solicitor as required by this act, shall forfeit and pay five hundred pounds for every such failure; both of which penalties shall be recoverable, by an action of debt, in the name of the commonwealth, in any court of record.

LII. If any goods, wares or merchandises shall be delivered or unladen from any vessel importing the same, unless it be between sun rise and sun set, the same shall be forfeited, and condemned in the court of admiralty, one half to the use of the commonwealth, the other half to the libellant.

LIII. If any naval officer, at the time of granting a permit, shall fail to take bond of the master of the vessel, in the sum of two hundred pounds, conditioned as directed by this act, he shall forfeit and pay the sum of two hundred pounds, to be recovered, by information, in any court of record, and applied, one moiety to the use of the commonwealth, and the other to the informer.

LIV. No vessel or cargo shall be liable to any loss or damage for any mistate or error which may happen by means of any naval officer, searcher, or assistant.

LV. If any owner, master or commander of a ves❤ sel shall sell or permit to be sold on board of the same in retail, any goods, wares or merchandises liable to a duty, he shall forfeit and pay the sum of fifty pounds for every such offence; one half to the use of the commonwealth, the other half to the informer, recoverable, VOL. XII. G 3

by motion, in any court of record, upon ten days previ

ous notice.

LVI. Every naval officer shall set up, or cause to be set up, in the most public place in his office, and constantly kept there, three fair written tables; one in the English, one in the French, and one other in the Dutch language, shewing plainly and clearly the duties payable on all goods imported, and tonnage paya

ble on vessels.

LVII. No vessels shall be cleared out unless the master thereof shall produce to the naval officer a manifest of the cargo, and make oath (or affirm if a quaker, or of any profession in which taking of oaths is not allowed) that the commodities to be exported have been inspected, stamped and branded according to law.

LVIII. Every naval officer shall enter in a book to be kept for that purpose, a fair list of the entries, and in one other book a fair list of the clearances of all vessels with their cargoes, and once in three months transmit a copy thereof to the governor.

LIX. The bonds directed to be taken by this act shall be made payable to the governor, for the time being, and his successors, for the use of the commonwealth.

LX. Drawbacks shall be under the limitations and restrictions herein after mentioned: No drawbacks shall be allowed for any merchandise liable to duty, exported out of this state, unless exported within ninety days after importation thereof by the original importer, and by water, and unless exported in the original cask or package in which they were imported unbroken, and in vessels belonging to a citizen or citizens of the United States, or in the vessel in which they were originally imported; and such importer desiring to export such merchandise shall deliver to the naval officer of the port from whence the same is intended to be exported, a fair manifest, certified by the searcher, to express truly the marks and numbers of the pipes, hogsheads, trunks, casks, bales, packages, or other things containing any such dutiable articles, and a full and particular list of all the articles thereof, with the cost according to the account by which the duties thereon were ascertained, and shall make oath, or affirmation, to be endorsed on such manifest, con

taining also a description of the vessel in which they were imported, and the time of importation, and that it is a true manifest of all the dutiable merchandise intended to be re-exported in the vessel mentioned in the permit, and that the merchandise mentioned in such manifest were duly entered, and the duties thereon paid, or secured to be paid, according to law; which manifest shall be transmitted by the naval officer to the auditor of public accounts; and such importer shall also give bond with sufficient security that the said merchandise shall be exported out of the commonwealth without fraud or deceit, which bond shall be transmitted to the solicitor by such naval officer: And the master or skipper of the vessel receiving such merchandise shall take a clearance thereof, and make oath, or affirmation, that he will not land, or permit to be landed, "such merchandise in any part of this state, but will deliver the same, dangers of navigation only excepted, at the place mentioned in the clearance. And if such exporter will, within twelve months after the date of such bond, produce a certificate from a naval officer, notary public or chief magistrate of any other state or country, that such merchandise was duly entered in such state or country, or shall make it within twelve months from the time such goods may appear, be shipped, by indifferent testimony, to the satisfaction of any two judges of the court of admiralty, in or out of session, that the vessel in which such goods, wares and merchandise may have been exported, and the cargo shall have been lost by tempest or other accident, in such cases the exporter shall be entitled to receive from the treasury the duties which have been paid on such re-exported goods, wares or merchandise, with a deduction of one per centum paid to the solicitor as aforesaid, or to have the bond securing such duties wholly cancelled, or a credit endorsed thereon pro tanto as the case may be, where such bond shall not have been paid. Provided, That no drawback shall be allowed unless demanded within twelve months from the time of the re-exportation of any such goods, wares or merchandise unless where the cargo shall have been lost by tempest or accident, nor on any sum less than the value of fifty pounds. And provided, That no drawback shall be allowed except for goods which shall have been actually landed, and afterwards re-shipped for exportation, salt excepted.

LXI. If any officer shall be sued or prosecuted for any thing done by virtue of the powers hereby given, he may plead the general issue, and give this act in evidence, and if in such suit the plaintiff be non suited or judgment pass against him, the defendant shall recover double costs.

LXII. The act intituled "An act to amend the several acts of assembly concerning naval officers and the collection of the duties," except the twenty-fourth, twenty-fifth, twenty-sixth, twenty-seventh, twentyeighth, twenty-ninth, and thirty-second clauses thereof concerning importations of goods by land, and all other acts coming within the purview of this act, except the act, intituled, "An act to impose certain duties," shall be and they are hereby repealed. But any forfeiture or penalty arising under any act hereby repealed, may nevertheless be prosecuted in the same manner as if this act had never been made.

LXIII. This act shall commence and be in force on the twentieth day of January, which shall be in the year one thousand seven hundred and eighty-eight.

CHAP. V.

An act providing a sinking fund for the gradual redemption of the public debt.

[Passed the 14th of December, 1787.]

I. WHEREAS it will greatly tend to the establishSinking fund, how constitu- ment of public credit, that some part of the revenue of ted and ap. the state shall be applied to the gradual payment of propriated,to part of the principal of the public debts; and it appearguishment of ing to the present general assembly that some of the the public

the extin

debt.

public funds, besides making good the several appropriations thereon charged, yield a surplus which may be advantageonsly applied in redeeming certain public securities of this state, and of the United States; and by drawing the interest arising on such securities so redeemed as carry interest, and again applying the interest so drawn to the further redemption of like se