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Fort Havoc (Wallace Hale)

The language of the text is the original used by Wallace Hale. Records acquired by the Provincial Archives are not translated from the language in which they originate.

CAP. XXXVII.

An ACT, imposing duties upon certain articles imported into this Province for the purpose of Revenue.

Passed 16th March, 1836.

WE, His Majesty's dutiful and loyal subjects, the Assembly of New Brunswick, in General Assembly convened, for raising the necessary supplies to defray the expenses of His Majesty's Government within this Province, have freely and voluntarily resolved to give and grant to the King's most excellenct Majesty the several rates and duties hereinafter mentioned, and do therefore pray your Excellency that it may be enacted;

Duties on imported articles granted to His Majesty, for the use of the Province and support of the Government.

I. And be it enacted by his Excellency the Lieutenant Governor, by and with the advice and consent of the Legislative Council and Assembly, and by the authority of the same, That on and after the first day of April which will be in this present year of our Lord one thousand eight hundred and thirty six, there be and are hereby granted to the King's most excellent Majesty, his heirs and successors, for the use of this Province and for the support of the Government thereof, the several rates and duties hereinafter mentioned on the following articles, which may be imported or brought into this Province either by sea, by inland navigation or by land, from any part of the British Empire or from any Foreign port or place, or which may be saved from any wrecked or stranded ship or vessel, viz.:

Rum &c.

For and upon all rum, spirits, gin, hollands, geneva, whisky and cordials, one shilling and sixpence per gallon;

Brandy.

For and upon brandy, two shillings per gallon;

Wines.

For and upon all wines, the sum of ninepence per gallon, and further twenty five per cent. upon the true and real value thereof at the place from whence they were imported;

Molasses.

For and upon all molasses, one penny per gallon;

Shrub, Santa or Lime Juice.

For and upon all shrub, santa or lime juice, sixpence per gallon;

Dried Fruits.

For and upon every hundred weight of dried fruits, five shillings;

Coffee, Sugars.

For and upon all coffee, loaf or refined sugar, one penny per pound;

For and upon all brown or Muscovado sugar, on the quantity mentioned in the original invoice, allowing twenty five per cent. for tare and wastage, two shillings and sixpence per hundred weight;

Horses.

For and upon every foreign horse, two pounds ten shillings;

Oxen.

For and upon every foreign ox, one pound;

Cows.

For and upon every foreign cow or other horned cattle, three pounds ten shillings;

Dead fresh Meats.

For and upon every hundred pounds of foreign dead fresh meats of all kinds, six shillings and eight pence;

Foreign manufactured articles.

For and upon the following foreign manufactured articles when not imported from the United Kingdom, upon every hundred pounds of the real value thereof, the rates and duties following (that is to say):

For and upon all chairs, clocks, clock cases, clock movements or machinery, watches, and upon every description of household furniture, pictures, mirrors or looking glasses, twenty five pounds;

For and upon all soap and candles, ten pounds;

For and upon all tobacco, five pounds;

Non-enumerated articles.

And for and upon all other foreign articles manufactured or not manufactured, not hereinbefore enumerated or described, when not imported from the United Kingdom, upon every hundred pounds of the real value thereof, ten pounds; excepting nevertheless:

Exceptions.

Bees wax, bristles, books printed and pamphlets, beans, barley, bread, cotton wool, cordage, canvas, dye woods, felt, flour and meal of all kinds (buckwheat excepted), grass seeds and all other kind of seeds and plants, hides, horse hair, horns, hemp, indigo, iron, india rubber, indian corn, liquors otherwise charged with duty, lumber of all kinds, leaf tobacco, lignumvitæ, mahogany logs or boards, meats (dried or salted), mill saws, oats, pitch, peas, rosin, rice, rye, salt, tar, turpentine, tallow, tea, vinegar, wheat;

British manufactures.

For and upon all articles of the manufacture of the United Kingdom, imported or brought into this Province, whether by sea or inland carriage or navigation, or which may be saved from any wreck or stranded ship or vessel, for every hundred pounds of the real value thereof, the sum of two pounds ten shillings; exceping nevertheless:

Exceptions.

Anchors, barley (pot or pearl), beef, bacon, books (printed), bread, bunting, coals, copper (bolt and sheet), copper spikes and nails, canvas, coal tar, cordage, duck, felt patent, fishing nets, fishing hooks, fishing lines and twines, flour and meal of all kinds, iron (bolt, square, flat, pig or sheet), iron block bushes, loaf or refined sugar (otherwise charged with duty), lead (bar and sheet), mineral salt, malt, machinery for mills or steam boats, mathematical instruments of all kinds, maps, oakum, pork, printing paper, steel, salt, spikes and sheathing nails, ships tackle and apparel, sheathing paper, tin in shets or block, zinc;

Colonial leather and malt liquor.

For and upon all leather or any other article made of leather, and on malt liquor, not being of foreign manufacture or the manufacture of the United Kingdom, imported or brought into this Province, five pounds for and upon every one hundred pounds of the value thereof at the place of the last shipment;

British East India Silk or Cotton manufactures, Pepper and Spices.

And for and upon all articles manufactured of silk or cotton in the British East India possessions, upon pepper and all description of spices from whatever place imported, two pounds ten shillings upon evry one hundred pounds of the value of the said articles at the place of the last shipment;

Duties to be paid notwithstanding duties imposed under Acts of Parliament.

All which duties shall be paid by the importer or importers of such articles respectively, notwithstanding any duties which are or may be imposed and collected under any Act or Acts of the Imperial Parliament, and shall be collected and secured by the means and under the regulations and penalties, and shall be drawn back on exportation or warehoused in the way and manner provided by an Act of the present Session of the General Assembly for collecting the revenue of the Province.

Goods in Warehouse and on which duties have not been secured, to be liable to duties imposed by this Act.

II. And be it further enacted, That all goods which have been warehoused in this Province before this Act comes into operation, and which shall remain so warehoused after the operation thereof commences, and on which the provincial duties heretofore imposed have not been paid or secured by a subsisting or continuing security, shall in lieu of all former duties become liable to and be charged with the provincial duties hereby imposed on the like goods and merchandize.

Duties to be repaid or Warehouse bonds cancelled as to goods exported for the deep sea or whale fishery.

III. And be it further enacted, That when any articles that shall have been warehoused or on which duties have been paid under this or any other or previous Act, shall be exported for the use of the deep sea or whale fisheries, the amount of such duties shall be repaid to the exporter by the Treasurer or Deputy Treasurer, or the warehouse bond cancelled, on affidavit of the exporter of the same having been so exported for the use aforesaid.

Limitation.

IV. And be it further enacted, That this Act shall continue and be in force until the first day of April which shall be in the year of our Lord one thousand eight hundred and thirty seven.

________________

C. 37. Anno VI. Wm. IV. A. D. 1836.

Index

		WE, His Majesty's dutiful and loyal subjects, the Assembly of New Brunswick, in General Assembly convened, for raising the necessary supplies to defray the expenses of His Majesty's Government within this Province, have freely and voluntarily resolved to give and grant to the King's most excellenct Majesty the several rates and duties hereinafter mentioned, and do therefore pray your Excellency that it may be enacted;
Duties on imported articles granted to His Majesty, for the use of the Province and support of the Government.		I. And be it enacted by his Excellency the Lieutenant Governor, by and with the advice and consent of the Legislative Council and Assembly, and by the authority of the same, That on and after the first day of April which will be in this present year of our Lord one thousand eight hundred and thirty six, there be and are hereby granted to the King's most excellent Majesty, his heirs and successors, for the use of this Province and for the support of the Government thereof, the several rates and duties hereinafter mentioned on the following articles, which may be imported or brought into this Province either by sea, by inland navigation or by land, from any part of the British Empire or from any Foreign port or place, or which may be saved from any wrecked or stranded ship or vessel, viz.:
Rum &c.		For and upon all rum, spirits, gin, hollands, geneva, whisky and cordials, one shilling and sixpence per gallon;
Brandy.		For and upon brandy, two shillings per gallon;
Wines.		For and upon all wines, the sum of ninepence per gallon, and further twenty five per cent. upon the true and real value thereof at the place from whence they were imported;
Molasses.		For and upon all molasses, one penny per gallon;
Shrub, Santa or Lime Juice.		For and upon all shrub, santa or lime juice, sixpence per gallon;
Dried Fruits.		For and upon every hundred weight of dried fruits, five shillings;
Coffee, Sugars.		For and upon all coffee, loaf or refined sugar, one penny per pound;
		For and upon all brown or Muscovado sugar, on the quantity mentioned in the original invoice, allowing twenty five per cent. for tare and wastage, two shillings and sixpence per hundred weight;
Horses.		For and upon every foreign horse, two pounds ten shillings;
Oxen.		For and upon every foreign ox, one pound;
Cows.		For and upon every foreign cow or other horned cattle, three pounds ten shillings;
Dead fresh Meats.		For and upon every hundred pounds of foreign dead fresh meats of all kinds, six shillings and eight pence;
Foreign manufactured articles.		For and upon the following foreign manufactured articles when not imported from the United Kingdom, upon every hundred pounds of the real value thereof, the rates and duties following (that is to say):
		For and upon all chairs, clocks, clock cases, clock movements or machinery, watches, and upon every description of household furniture, pictures, mirrors or looking glasses, twenty five pounds;
		For and upon all soap and candles, ten pounds;
		For and upon all tobacco, five pounds;
Non-enumerated articles.		And for and upon all other foreign articles manufactured or not manufactured, not hereinbefore enumerated or described, when not imported from the United Kingdom, upon every hundred pounds of the real value thereof, ten pounds; excepting nevertheless:
Exceptions.		Bees wax, bristles, books printed and pamphlets, beans, barley, bread, cotton wool, cordage, canvas, dye woods, felt, flour and meal of all kinds (buckwheat excepted), grass seeds and all other kind of seeds and plants, hides, horse hair, horns, hemp, indigo, iron, india rubber, indian corn, liquors otherwise charged with duty, lumber of all kinds, leaf tobacco, lignumvitæ, mahogany logs or boards, meats (dried or salted), mill saws, oats, pitch, peas, rosin, rice, rye, salt, tar, turpentine, tallow, tea, vinegar, wheat;
British manufactures.		For and upon all articles of the manufacture of the United Kingdom, imported or brought into this Province, whether by sea or inland carriage or navigation, or which may be saved from any wreck or stranded ship or vessel, for every hundred pounds of the real value thereof, the sum of two pounds ten shillings; exceping nevertheless:
Exceptions.		Anchors, barley (pot or pearl), beef, bacon, books (printed), bread, bunting, coals, copper (bolt and sheet), copper spikes and nails, canvas, coal tar, cordage, duck, felt patent, fishing nets, fishing hooks, fishing lines and twines, flour and meal of all kinds, iron (bolt, square, flat, pig or sheet), iron block bushes, loaf or refined sugar (otherwise charged with duty), lead (bar and sheet), mineral salt, malt, machinery for mills or steam boats, mathematical instruments of all kinds, maps, oakum, pork, printing paper, steel, salt, spikes and sheathing nails, ships tackle and apparel, sheathing paper, tin in shets or block, zinc;
Colonial leather and malt liquor.		For and upon all leather or any other article made of leather, and on malt liquor, not being of foreign manufacture or the manufacture of the United Kingdom, imported or brought into this Province, five pounds for and upon every one hundred pounds of the value thereof at the place of the last shipment;
British East India Silk or Cotton manufactures, Pepper and Spices.		And for and upon all articles manufactured of silk or cotton in the British East India possessions, upon pepper and all description of spices from whatever place imported, two pounds ten shillings upon evry one hundred pounds of the value of the said articles at the place of the last shipment;
Duties to be paid notwithstanding duties imposed under Acts of Parliament.		All which duties shall be paid by the importer or importers of such articles respectively, notwithstanding any duties which are or may be imposed and collected under any Act or Acts of the Imperial Parliament, and shall be collected and secured by the means and under the regulations and penalties, and shall be drawn back on exportation or warehoused in the way and manner provided by an Act of the present Session of the General Assembly for collecting the revenue of the Province.
Goods in Warehouse and on which duties have not been secured, to be liable to duties imposed by this Act.		II. And be it further enacted, That all goods which have been warehoused in this Province before this Act comes into operation, and which shall remain so warehoused after the operation thereof commences, and on which the provincial duties heretofore imposed have not been paid or secured by a subsisting or continuing security, shall in lieu of all former duties become liable to and be charged with the provincial duties hereby imposed on the like goods and merchandize.
Duties to be repaid or Warehouse bonds cancelled as to goods exported for the deep sea or whale fishery.		III. And be it further enacted, That when any articles that shall have been warehoused or on which duties have been paid under this or any other or previous Act, shall be exported for the use of the deep sea or whale fisheries, the amount of such duties shall be repaid to the exporter by the Treasurer or Deputy Treasurer, or the warehouse bond cancelled, on affidavit of the exporter of the same having been so exported for the use aforesaid.
Limitation.		IV. And be it further enacted, That this Act shall continue and be in force until the first day of April which shall be in the year of our Lord one thousand eight hundred and thirty seven.