In case the Bank be not repaid their Advances at the Time appointed, with Interest after the Rate of 51. per Cent. the Deficiency to be made good by the Treasury in Exchequer Bills. Proviso for Payment into son or Persons, with respect to the Grant of any Loan or Loans, and with respect to the Recovery and Receipt of any Loan or Loans when due and payable, or in any manner relating to any such Loan or Loans, shall be of the like force and effect (except as aforesaid) with respect to any Loan or Loans to be made under the Authority of this Act, as if such Clauses and Provisions were particularly repeated and re-enacted in this Act. VIII. And be it further enacted, That in case it shall happen that any Sum or Sums of Money which shall be lent and advanced by the Governor and Company of the Bank of Ireland, at any Time after the passing of this Act, under the Provisions of this Act, shall not be fully paid and satisfied to the said Governor and Company within Ten Days after the several and respective Days and Times to be appointed by the said Commissioners for the Execution of the said recited Acts and this Act, for the Payment of the same by the Parties to whom such Sum or Sums shall be advanced respectively, with Interest after the Rate of Five Pounds per Centum per Annum, from the Time when the same shall have been respectively advanced; then and in such case, such Deficiency shall and may from time to time be supplied and made good in manner hereinafter mentioned; that is to say, that the said Commissioners shall certify by Writing under their Hands and Seals, or the Hands and Seals of any Three of them, to the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, the Amount of the Principal and Interest so remaining unpaid to the said Governor and Company, from time to time, after the several Times when any such Sum or Sums ought to have been respectively paid and satisfied as is aforesaid; and thereupon it shall and may be lawful for the Lord High Treasurer or the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, from time to time, to issue One or more Exchequer Bill or Exchequer Bills, for the Amount of any such Deficiency or Deficiencies, as the same shall from time to time arise, to pass current at the End of One Year after the Date of such Exchequer Bills respectively, payable to the said Governor and Company of the Bank of Ireland, with Interest from the Date thereof at the Rate of Five Pounds per Centum per Annum, and it shall be lawful for the said Governor and Company to receive the same: Provided always, that whatever Monies shall be afterwards received by the said Commissioners for the Execution of the said Acts and this Act, from the Parties to whom any such Sum or Sums shall have been advanced on account of any Sums so deficient, and in respect of which such Exchequer Bills shall be issued as aforesaid, shall be paid by the said Commissioners into the Receipt of the Exchequer of Ireland, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom. САР. CAP. CXIX. An Act to regulate the Trade of the Provinces of Lower and WHEREAS res HEREAS it is expedient to make further Regulation respecting the Trade of the Provinces of Upper and Lower Canada, in North America: Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the passing of this Act, it shall be lawful to import by Land or Inland Navigation in any British or American Vessel or Vessels, Boat or Boats, Carriage or Carriages, the Goods, Wares and Commodities the Growth, Produce or Manufacture of the United States of America, enumerated in the Schedule or Table annexed to this Act marked (A.), from any Port or Place in the United States of America, into any Port or Place of Entry at which a Custom House now is or hereafter may be lawfully established, in either of the Provinces of Upper and Lower Canada: Provided always nevertheless, that it shall and may be lawful for the Governor, Lieutenant Governor or Person administering the Government of either of the said Provinces respectively, by and with the Advice and Consent of the Executive Council thereof for the time being, from time to time to diminish or increase by Proclamation, the Number of Ports or Places which are or hereafter may be appointed in such Province for the Entry of Goods, Wares and Commodities imported from the United States of America. Goods of the in Schedule Governor may diminish or increase Ports of Entry. Duties to be paid on Goods in Schedule (B.) In what Case from Colonial II. And be it further enacted, That from and after the passing of this Act, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, for and upon such of the Goods, Wares and Commodities which shall be so imported, as are enumerated in the Schedule or Table annexed to this Act marked (B.), the several Duties of Customs as the same are respectively inserted or described and set forth in Figures in the said Schedule. III. Provided always, and be it further enacted, That if upon the Importation of any Article charged with Duty by this Act, the said Article shall also be liable to the Payment of Duty under the Authority of any Colonial Law, equal to or exceeding in Amount the Duty charged by this Act, then and in such Case the Duty charged upon such Article by this Act shall not be demanded or paid upon the Importation of such Article: Provided also, that In what Case if the Duty payable under such Colonial Law shall be less in Difference paid. Amount than the Duty payable by this Act, then and in such case the Difference only between the Amount of the Duty payable by this Act, and the Duty payable under the Authority of such Colonial Laws, shall be deemed to be the Duty payable by this Act; and the same shall be collected and paid in such and the like manner, and appropriated and applied to such and the like Uses, as the Duties specified in the said Schedule annexed to this Act marked (B.) are directed to be collected, paid, appropriated and applied. IV. And be it further enacted, That the same Tonnage Duties Proviso respectshall be paid upon all American Vessels or Boats, importing any ing Tonnage Goods Duties on Goods into either of the said Provinces, as are or may be for the American Ves. time being payable in the United States of America, on British Vessels or Boats entering the Harbours of the State from whence such Goods shall have been imported. sels. Value of Goods subject to ad valorem Duty, If Payment of Collector may After Payment of Duty, Over plus paid to Importer. 28 G.3 c.39. 49 G.3. c.16. allowing the Importation of Rum. Repealed. Additional Duty on West India Rum im V. And be it further enacted, That in all Cases in which the Duties imposed by this Act upon the Importation of Articles into the said Provinces, or either of them, are charged, not according to the Weight, Gauge or Measure, but according to the Value thereof, such Value shall be ascertained in the Mode prescribed by an Act passed in this present Session of Parliament, intituled An Act to regulate the Trade between His Majesty's Possessions in America and the West Indies, and other Places in America and the West Indies. VI. And be it further enacted, That if the Importer or Proprietor of such Articles shall refuse to pay the Duties hereby imposed thereon, it shall and may be lawful for the Collector or other Chief Officer of the Customs where such Articles shall be imported, and he is hereby respectively required, to take and secure the same, with the Casks or other Package thereof, and to cause the same to be publicly sold, within the Space of Twenty Days at the most after such Refusal made, and at such Time and Place as such Officer shall, by Four or more Days public Notice, appoint for that Purpose; which Articles shall be sold to the highest Bidder; and the Money arising from the Sale thereof shall be applied to the Payment of the said Duties, together with the Charges which shall have been occasioned by the said Sale, and the Overplus (if any) shall be paid to such Importer, Proprietor or any other Person authorized to receive the same. VII. And Whereas a certain Act made and passed in the Twenty eighth Year of the Reign of His late Majesty King George the Third, intituled An Act to allow the Importation of Rum and other Spirits from His Majesty's Colonies or Plant'ations in the West Indies into the Province of Quebec, without Payment of Duty, under certain Conditions and Restrictions, has 'been repealed during the present Session of Parliament: And 'Whereas Doubts may be entertained whether a certain other Act, passed in the Forty ninth Year of His said late Majesty's Reign, intituled An Act to allow the Importation of Rum and other Spirits from the Island of Bermuda into the Province of Lower Canada, without Payment of Duty, on the same Terms and Conditions as such Importation may be made directly from His Majesty's Sugar Colonies in the West Indies, might not still remain in force, notwithstanding the Repeal of the said first mentioned Act:' Be it therefore enacted and declared, That the said last mentioned Act shall be and the same is hereby repealed. ‹ VIII. And Whereas it is expedient to afford Protection to the Trade between the said Colonies and Plantations and the Pro'vince of Lower Canada, by imposing the same Duty upon Rum or other Spirits, the Produce or Manufacture of the said Co'lonies, imported from Great Britain into the said Province, as is now payable upon the same Articles when imported from His 'Majesty's said Colonies or Plantations in the West Indies ;' Be it therefore enacted, That from and after the passing of this Act, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, for and upon every Gallon of Rum or ported into other Spirits, the Produce or Manufacture of any of His Majesty's Lower Canada Islands, Colonies or Plantations in the West Indies, which shall be from U. K. &c. imported or brought into any Part of the said Province of Lower Canada from Great Britain or Ireland, or any of the British Dominions in Europe, the Sum of Six Pence over and above all other Duties now or hereafter to be made payable thereon in the said Province. IX. And be it further enacted, That the Rates and Duties Duties in Sterchargeable by this Act shall be deemed, and are hereby declared ling Money. to be Sterling Money of Great Britain, and shall be collected, recovered and paid to the Amount of the Value which such nominal Sums bear in Great Britain; and that such Sums may be received and taken according to the Proportion and Value of Five Shillings and Six Pence to the Ounce in Silver; and that the How recovered said Duties hereinbefore granted shall be received, levied, collected, and applied. paid and recovered in the same Manner and Form, and by such Rules, Ways and Means, and under such Penalties and Forfeitures as any other Duties payable to His Majesty upon Goods imported into the said Provinces of Upper and Lower Canada, or into either of them respectively, are or shall be raised, levied, collected, paid and recovered by any Act or Acts of Parliament, as fully and effectually to all Intents and Purposes, as if the several Clauses, Powers, Directions, Penalties and Forfeitures relating thereto were particularly repeated and again enacted in the Body of this Act; and that all the Monies which shall arise by the said Duties, (except the necessary Charges of raising, collecting, levying, recovering, answering, paying and accounting for the same) shall be paid by the Collector of His Majesty's Customs, into the Hands of His Majesty's Receiver General in the said Provinces respectively for the time being, and shall be applied to and for the Use of the Provinces of Upper and Lower Canada respectively, in such manner only as shall be directed by any Law or Laws which may be made by His Majesty, His Heirs or Successors, by and with the Advice and Consent of the Legislative Council and Assembly of each of the said Provinces respectively. Goods of His Majesty's Dominions may be exported to United States. Arms and Naval Stores not exported without X. And be it further enacted, That it shall be lawful to export in any British or American Vessel or Vessels, Boat or Boats, Carriage or Carriages, from any of the Ports or Places of Entry, now or hereafter to be established in the said Provinces, to any Port or Place in the United States of America, any Article of the Growth, Produce or Manufacture of any of His Majesty's Dominions, or any other Article legally imported into the said Provinces: Provided always, that nothing herein contained shall be construed to permit or allow the Exportation of any Arms or Naval Stores, unless a Licence shall have been obtained for that Purpose from His Majesty's Secretary of State; and in case any such Articles shall be shipped or waterborne for the Purpose of being exported contrary to this Act, the same shall be forfeited, and shall and may be seized and prosecuted as hereinafter directed. XI. And be it further enacted, That nothing in this Act con- Proviso for Intained shall be construed to interfere with or repeal, as respects land Navigathe Inland Navigation of the said Provinces, any of the Provisions tions. contained in a certain Act passed in the Seventh and Eighth Years a Licence. 7&8 W.3. c.22. Years of the Reign of King William, intituled An Act for preventing Frauds, and regulating Abuses in the Plantation Trade except in so far as the same are altered or repealed by this Act. Recovery and Drawback on Exportation of rits, from New- Certificate. Conditions on which the Drawback to be paid. XII. And be it further enacted, That all Penalties and Forfeitures incurred in either of the said Provinces under this Act (except where it is otherwise provided,) shall and may be sued for and prosecuted in any Court having competent Jurisdiction within such Province respectively; and the same shall and may be recovered, divided and accounted for in the same Manner and Form, and by the same Rules and Regulations in all respects as other Penalties and Forfeitures for Offences against the Laws relating to the Customs and Trade of the said Provinces respectively, shall or may by any Act or Acts of the Legislatures of such Provinces be directed to be sued for, prosecuted, recovered, divided and accounted forwith in the same respectively. • XIII. And Whereas it is expedient to encourage the Trade between Canada and His Majesty's Colonies of Newfoundland, Nova Scotia, New Brunswick and Prince Edward's Island, by enabling the Merchants and Traders of Newfoundland to export 'from thence into Canada Rum and other Spirits, the Produce of the British West India Islands, or any of His Majesty's Colonies on the Continent of South America, free of any Duty which may have been imposed upon its Importation from any of the Places last aforesaid, and for which Purpose to allow, upon the Export of such Rum or other Spirits, a Drawback of the full Duties paid upon the Importation thereof;' Be it therefore enacted, That from and after the passing of this Act, there shall be paid and allowed, upon the Exportation from any or either of the said Colonies of Newfoundland, Nova Scotia, New Brunswick or Prince Edward's Island, into Canada, of Rum or other Spirits, being the Produce of the British West India Islands, or any of His Majesty's Colonies on the Continent of South America, a Drawback of the full Duties of Customs which may have been paid upon the Importation thereof from any of the Places last aforesaid, into any or either of the said Colonies of Newfoundland, Nova Scotia, New Brunswick or Prince Edward's Island, upon a Certificate being produced, under the Hands and Seals of the Collector and Comptroller of His Majesty's Customs at Quebec, certifying that the said Rum or other Spirits have been duly landed in Canada. XIV. And be it further enacted, That no Entry shall pass nor any Drawback be paid or allowed, upon the Exportation of Rum or other Spirits from any or either of the said Colonies of Newfoundland, Nova Scotia, New Brunswick or Prince Edward's Island, into Canada, unless such Entry be made in the Name of the real Owner or Owners, Proprietor or Proprietors of the said Goods; and that before such Owner or Owners, Proprietor or Proprietors, shall receive the said Drawback so allowed as aforesaid, One or more of them shall verify upon Oath, upon the Debenture to be made out for the Payment of such Drawback, that he or they is or are the real Owner or Owners of the said Goods; nor unless Proof on Oath shall be made to the Satisfaction of the Collector and Comptroller of His Majesty's Customs at the Port from whence the said Goods shall be so imported into Canada, that the full Duties due upon the Importation of the said Goods at the said Port |