43^ C. 32. Anno vicedmo qiiinto Georgii IF. A. D. 1752. liC.y ' ordeir to encourage, fupport and extend the faid Trade : And whereas Gum Senega cannot otherwife be ' imported, into this Kingdom than according to the Rules prefcribcd by an A£t made in the twelfth Year ' ot the Reign of King Charles the Second, intitled, Jn Acl for the Encouraging and Iticreafmg of Shipping ' and Navigation :' Therefore wc, your Majefty's mofl faithful Com.mons, in order to fupport and extend the faid Trade, by allowing the Importation of Gum Senega from any Place in Europe, fo as not to dif- courage the Impoitation of the faid Corrimodity from the Places of its Growth or Produce, do m.oft humbly befecch your moft Excellent Majefty, that it may be cnadled ; and be it enaftcd by the King's moll Ex- cellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Com- mons, in this prefent Parliament affcmbled, and by the Authority of the fame, That from and after the Cum Scnppa al- tenth Day of April one thoufand feven hundred and fifty-two, it flrall and maybe lawful to and for any of lowed to be im- Majefiy's Suhjefts to import into this Kingdom Gum Senega, in Britijh built Ships, navigated according to pTnof Europ^e"^^^-^^' '■"O'^^ any Port or Place in Europe^ upon Payment of the Duty, and under the Reftrictions and Limi- tations herein after-mentioned ; any Thing in the faid Aft made in the twelfth Year of the Reign of King C/w/fi the Second, or in any other A£l: or Afls of Parliament to the contrary in any wife not- withltanding. upon Payment of IL And be it further enafted by the Authority aforefaid. That there fhall be paid to his Majefty, his 10 s. per hun- Heirs and SuccelTors, for every hundred Pounds Weight of Gum Se^ega, wh'ch at any Time or Times dred Weight. j,jj.gj. jj-^g j-,jjj ];e,-,fh Day of April one ihoufand feven hundred and fifty-two fhall be imported or brought into this Kingdom, from any Port or Place in Europe, by the Iinporter of fuch Gum Senega, before the Landing thereof, a L'uty of ten Shillings ; and fo in Proportion for any greater or lefs Quantity. Tote under the UJ. And be it ftirther enaclcd by the Authority aforefaid, That the faid Dutv hereby granted and fh-Commif-°^ made^payable, fliall be raifed, levied and collefted, by the r fpeftive Officers of his'Majefty's Cuftoms in fiuncrs of the this^Kiiigdom, under the Management and DireiStion of the refpeftive Commiffioners of the Cuftoms for Cuftoms. the Tjme being ; and that all and every the Claufes, Powers, Direiflicns, Penalties, Forfeitures, Matters and Things whatfoever, contained in an Act made in the twelfth Year of the Reign of King Charles the jiCar. z. c. <, Second, intituled, J Stdfdy granted to the King af Tonnage and Pom:dage, and other Sums of Money payable upon Merchandiy^e exported and imported, or in any other I^aws or Statutes whatfoever now in P'orce for raifing, levying, collecting, anfwerin^and paying the Siibfidy of Tonnage a)id Poundage thereby granted, fhall be applied, praftifed and put in Execution, for raifmg,' levying, fecuring, collcding, anfv/ering and paying the Duty by this h-Si granted and made payable, as fully and efFeftually to aU Intents and Purpofes as if all and every the faid Claufes, Powers, Direilions, Penalties and Forfeitures were particularly repeated, and again enafted, in the Body of this prefent KSi. Mal-.ing a falfe IV. And be it further enaft'd by the Authority aforefaid. That if any Perfon or Perfons ftiall enter, or liutry, caufe to be entered, any Gum Senega as imported immediately from the Place of itsGrou'th or Produce, or from any of his Majefty's Colonics or Plantations in America, in order to avoid the Payment of the Duty by this Aft granted and made payable, which Gum Senega fhall afterwards appear to have been imported from fome Port or Place in Europe, the Perf.n or Perfons making, or caufing to be made, fuch So forfeit the Entry or Entries, ftiall forfeit all fuch Gum Seneo-a fo entered, and alfo double the Value thereof; to be [hTvake^^"'^^"?'^- ^°^ and_ recovered by Bill, Plaint or Information, in any of his Majefty^s Courts of Records at Wejl- ' minfier, or in "dy^ Qowvt of Exchequer in Scotland refpeftively, wheiein no Efloi i. Protection, Vager of one Moiety to Law, or more than one Imparlance, fhall be allowed ; and one Moiety of th:- faid Forfeiture, v.dien reco- theftre^r'to'the ^'^'^^'^^ ^'^1' g° ^nd be applied to theUfe of his Majefty, his Heirs and Succeffors, and the other Moiety Frofcauor ° ^ '° ^^^ Ufe of the Perfoji or Perfons who ftiall fue or profecute for the fame. Onus Probandi _V. Provided always, and be it cnaiSted, That upon all Difputes which ftiall arife touching the Port or to lie on the Place from whence any Gum Senega ftiall have been imported, the Onus Proi>andi fhall lie on the Im- Importeis. porter, and not on the Informer or Profecutor; any Lav/, Cuftom or Ufage to the contrary notwith- llanding. ?"'Ta-rt to * ^^' '^"'^ ^^ '*■ ^"■^"^ ena£l:ed by the Authority aforefaid. That the Money arifing by the Duty hereby l'e'!,ppffej'l,y° granted and made payable (the neceflary Charges of raifmg the fame excepted) ftiall from Time to Time Parliament, be paid into the Receipt of his ^lajefty's Exchequer, dlftinftly and apart from all other Branches of the Publick Revenues, fubjedl and liable to theUfes, Applications and Purpofes, as fhall by any future Aft or Afts of Parliament be direfted or appointed. Concermng Drugs, fee farther 31 Geo, 2. c, 12 ©'sr. ' VII. And whereas the Ship Neptune of Dumfries, James Sttirgeon A'lafter, being loaded with Tobacco, and bound to the Port of Diepe in France, v/as on the fixteenth Day of y^" one thoufand feen hundred and fifty overfet within the Limits of the Port of Kircudbright, whcreby'a Qiuuitity of Tobacco, amount- ing to two hundred and twenty-three thoufand four hundred and eight' Pounds, was totally damaged and rendered ufelefs, the Duties whereof had been paid and fecured at the faid Port of Kircudbright, hy Jamts Guthrie and Company, Merchants in Dumfries, and others, at Importation, according to Law : And whereas the Whole of the faid damaged Tobacco was burnt in the Sight, and by the Direftion of the Officers of his Majefty's Cuftoms at the faid Port of Kircudbright, and no Part thereof fold or confumed in Grecit Kircudbri .ht t Britain ;' Be itthereforeenafted by the Authority aforefaid. That the Colk-ftor or other proper Officer or ma'ice a Dcben- Officers at the faid ?ort of Kircudhrigljt fliall, and they are hereby impowered and required to niake out ture for 213, ^fd grant a proper Debenture or Debentures for the faid two hundred and twenty-three thoufand four hun- 4Solb. of To- dred and eight Pounds of Tobacco, whereby the faid James Guthrie and Company may be intitled to dra'.v bacco beionp,ing back fuch Part of the Duties of the faid Tobacco as had been paid at the Importation 'thereof, and whcre- «o James Ga- ' ' bv Colleaors of
