I. Be it therefore enacted by the Lieutenant Governor, Council, and Assembly, That upon neglect or refusal of payment, in any instance, of the duty of one penny per ton, imposed by the first section of the said herein before recited Act, upon every ship or vessel that shall arrive at any port or place within this Province, and such neglect or refusal being proved upon oath, before any one of His Majesty's Justices of the Peace of the County, or City and County, where such ship or vessel shall arrive, the same shall be levied by warrant of distress and sale of the guns, boats, tackle and apparel, and furniture of such ship or vesel, under the hand and seal of such Justice, directed to any Sheriff or Constable of such County, or City and County, or Marshal of the City of Saint John; rendering the overplus, if any, after deducting the costs and charges of distress and sale, to the master or person having the command of such ship or vessel.