1774: 14 George 3 c. 88: An Act to establish a Fund towards further defraying the Charges of the Administration of Justice, and Support of the Civil Government within the Province of Quebec, in America.
[Preamble.]
[Certain Duties imposed by His most Christian Majesty upon Rum, Brandy, etc. imported into Quebec,]
‘WHEREAS certain Duties were imposed, by the Authority of his most Christian Majesty, upon Wine, Rum, Brandy, Eau de Vie de Liqueur, imported into the Province of Canada, now called the Province of Quebec, and also a Duty of three Pounds per Centum ad Valorem, upon all dry Goods imported into; and exported from, the said Province, which Duties subsisted at the Time of the Surrender of the said Province to your Majesty’s Forces in the late War: And whereas it is expedient that the said Duties should cease and be discontinued; and that in Lieu and in Stead thereof, other Duties should be raised by the Authority of Parliament, for making a more adequate Provision for defraying the Charge of the Administration of Justice, and the Support of Civil Government in the said Province;’ We your Majesty’s most dutiful and loyal Subjects, the Commons of Great Britain, in Parliament assembled, do most humbly beseech your Majesty that it may be enacted; and be it enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of she Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same,
[after April 5, 1775, to be discontinued within the Province,]
That from and after the fifth Day of Aprils one thousand seven hundred and seventy-five, all the Duties which were imposed upon Rum, Brandy, Eau de Vie de Liqueur, within the said Province, and also of three Pounds per Centum ad Valorem, on dried Goods imported into, or exported from, the said Province, under the Authority of his most Christian Majesty, shall be, and are hereby discontinued;
[and in Stead of which the following Duties to be paid to his Majesty.]
and that in Lieu and in Stead thereof, there shall, from and after the said fifth Day of April, one thousand seven hundred and seventy-five, be raised, levied, collected, and paid, unto his Majesty, his Heirs and Successors, for and upon the respective Goods herein after mentioned, which shall be imported or brought into any Part of the said Province, over and above all other Duties now payable in the said Province, by any Act or Acts of Parliament, the several Rates and Duties following; that is to say.
[The Rates.]
For every Gallon of Brandy, or other Spirits, of the Manufacture of Great Britain, Three-pence.
For every Gallon of Rum, or other Spirits, which shall be imported or brought from any of His Majesty’s Sugar Colonies in the West Indies, Sixpence.
For every Gallon of Rum, or other Spirits, which shall be imported or brought from any other of His Majesty’s Colonies or Dominions in America, Nine-pence.
For every Gallon of Foreign Brandy, or other Spirits, of Foreign Manufacture, imported or brought from Great Britain, One Shilling.
For every Gallon of Rum, or Spirits, of the Produce or Manufacture of any of the Colonies or Plantations in America, not in the Possession or under the Dominion of His Majesty, imported from any other Place, except Great Britain, One Shilling.
For every Gallon of Molasses and Syrups, which shall be imported or brought into the said Province, in Ships or Vessels belonging to His Majesty’s Subjects in Great Britain or Ireland, or to His Majesty’s Subjects in the said Province, Three-pence.
For every Gallon of Molasses and Syrups, which shall be imported or brought into the said Province, in any other Ships or Vessels, in which the same may be legally imported, Sixpence; and after those Rates for any greater or less Quantity of such Goods respectively.
[Rates deemed Sterling Money of Great Britain;]
II. And it is hereby further enacted by the Authority aforesaid, That the said Rates and Duties, charged by this Act, shall be deemed, and are hereby declared 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;
[how they are to be levied, &c.]
and that such Monies may be received and taken according to the Proportion and Value of Five Shillings and Sixpence the Ounce in Silver; and that the said Duties, herein-before granted, shall be raised, levied, collected, paid, and recovered, in the same Manner and Form, and by such Rules, Ways, and Means, and under such Penalties and Forfeitures, except in such Cases where any Alteration is made by this Act, as any other Duties payable to His Majesty upon Goods imported into any British Colony or Plantation in America 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 present Act;
[to whom they are to be paid,]
and that all the Monies that 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 Province for the Time being, and shall be applied, in the first Place, in making a more certain and adequate Provision, towards defraying the Expences of the Administration of Justice, and of the Support of Civil Government, in the said Province; and that the Lord High Treasurer, or Commissioners of His Majesty’s Treasury, or any Three or more of them for the Time being, shall be, and is or are hereby impowered, from Time to Time, by any Warrant or Warrants under his or their Hand or Hands, to cause such Money to be applied out of the said Produce of the said Duties, towards defraying the said Expences;
[and how to be applied.]
and that the Residue of the said Duties shall remain and be reserved in the Hands of the said Receiver-general, for the future Disposition of Parliament.
[Regulations with respect to Goods brought into the Province chargeable with the Duties before mentioned.]
III. And it is hereby further enacted by the Authority aforesaid, That if any Goods chargeable with any of the said Duties herein-before mentioned shall be brought into the said Province by Land Carriage, the same shall pass and be carried through the Port of Saint John’s near the River Sorrel; or if such Goods shall be brought into the said Province by any inland Navigation, other than upon the River Saint Lawrence, the same shall pass and be carried upon the said River Sorrel, by the said Port, and shall be there entered with, and the said respective Rates and Duties paid for the same, to such Officer or Officers of His Majesty’s Customs as shall be there appointed for that Purpose; and if any such Goods coming by Land Carriage or inland Navigation, as aforesaid, shall pass by or beyond the said Place, before named, without Entry or Payment of the said Rates and Duties, or shall be brought into any Part of the said Province, by or through any other Place whatsoever, the said Goods shall be forfeited; and every Person who shall be assisting, or otherwise concerned in the bringing or removing such Goods, or to whose Hands the same shall come, knowing that they were brought or removed contrary to this Act, shall forfeit Treble the Value of such Goods, to be estimated and computed according to the best Price that each respective Commodity bears in the Town of Quebec, at the Time such Offence shall be committed; and all the Horses, Cattle, Boats, Vessels and other Carriages whatsoever, made use of in the Removal, Carriage, or Conveyance of such Goods, shall also be forfeited and lost, and shall and may be seized by any Officer of His Majesty’s Customs, and prosecuted, as herein-after mentioned.
[Penalties and Forfeitures where to be prosecuted for, &c.]
IV. And it is hereby further enacted by the Authority aforesaid, That the said Penalties and Forfeitures by this Act inflicted, shall be sued for and prosecuted in any Court of Admiralty, or Vice Admiralty, having Jurisdiction within the said Province, and the same shall and may be recovered and divided 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 His Majesty’s Colonies in America shall or may, by any Act or Acts of Parliament be sued for, prosecuted, recovered, and divided.
[Any Person keeping a House of publick Entertainment to pay 1l. 16s. for a Licence.]
V. And be it further enacted by the Authority aforesaid, That there shall, from and after the Fifth Day of April, One thousand seven hundred and seventy-five, be raised, levied, collected, and paid, unto His Majesty’s Receiver-general of the said Province, for Use of His Majesty, His Heirs and Successors, a Duty of One Pound Sixteen Shillings, Sterling Money of Great Britain, for every Licence that shall be granted by the Governor, Lieutenant Governor, or Commander in Chief of the said Province, to any Person or Persons for keeping a House or any other Place of publick Entertainment, or for the retailing Wine, Brandy, Rum, or any other Spirituous Liquors, within the said Province;
[Penalty of 10l. for every Offence.]
and any Person keeping any such House or Place of Entertainment, or retailing any such Liquors without such Licence, shall forfeit and pay the Sum of Ten Pounds for every such Offence, upon Conviction thereof; One Moiety to such Person as shall inform or prosecute for the same, and the other Moiety shall be paid into the Hands of the Receiver-general of the Province, for the Use of His Majesty.
[Not to make void French Revenues, &c. reserved at the Conquest.]
VI. Provided always, That nothing herein contained shall extend, or be construed to extend, to discontinue, determine, or make void, any Part of the territorial or casual Revenues, Fines, Rents, or Profits whatsoever, which were reserved to, and belonged to, His most Christian Majesty, before and at the Time of the Conquest and Surrender thereof to His Majesty the King of Great Britain; but that the same, and every of them, shall remain and be continued to be levied, collected, and paid, in the same Manner as if this Act had never been made; any Thing therein contained to the Contrary notwithstanding.
[In Suits brought pursuant to this Act,]
VII. And be it further enacted by the Authority aforesaid, That if any Action or Suit shall be commenced against any Person or Persons for any Thing done in pursuance of this Act, and if it shall appear to the Court or Judge where or before whom the same shall be tried, that such Action or Suit is brought for any Thing that was done in pursuance of and by the Authority of this Act, the Defendant or Defendants shall be indemnified and acquitted for the same;
[Defendants to have Treble Costs.]
and if such Defendant or Defendants shall be so acquitted; or if the Plaintiff shall discontinue such Action or Suit, such Court or Judge shall award to the Defendant or Defendants Treble Costs.
Source: Ruffhead, Statutes at Large, volume 12.
See also: Bilingual edition.
See also: 1774: 14 George 3 c.83: The Quebec Act; 1775: 15 George 3 c.40: Amending Quebec Revenue Act.