pelled, by all due and legal means, to satisfy and discharge the sums by them borrowed, according to the terms of such loans respectively, and the true intent and meaning thereof, except as is herein before excepted; and in case any deficiency or loss shall happen by failure of the security so taken on such loans respectively, that the same, and every part thereof, shall be supplied and made good by an adequate tax or imposition, to be equally and rateably assessed, levied and raised within the said colonies or plantations respectively, where such loss or deficiency shall so happen.

VII. And be it further enacted by the authority aforesaid, That from and after the twenty-ninth day of September one thousand seven hundred and fifty-one, no paper currency, or bills of credit, of any kind or denomination, which may be made, created or issued in any of the said colonies or plantations, pursuant to the provisions herein before made in this act, shall be a legal tender in payment of any private bargains, contracts, debts, dues or demands whatsoever, within the said colonies or plantations, or any of them.

VIII. Provided, That nothing herein contained shall extend, or be construed to extend to make any of the bills now subsisting in any of the said colonies a legal tender.

12. An act for granting certain duties in the British colonies and plantations in America; for continuing, amending, and making perpetual, an act passed in the sixth year of the reign of his late majesty King George the Second, (intituled, An act for the better securing and encouraging the trade of his Majesty's sugar colonies in America;) for applying the produce of such duties, and of the duties to arise by virtue of the said act, towards defraying the expences of defending, protecting, and securing the said colonies and plantations; for explaining an act made in the twenty fifth year of the reign of King Charles the Second, (intituled, An act for the encouragement of the Greenland and Eastland trades, and for the better securing the plantation trade;) and for altering and disallowing several drawbacks on exports from this kingdom, and more effectually preventing the clandestine conveyance of goods to and from the said colonies and plantations, and improving and securing the trade between the same and Great Britain1

1764

Whereas it is expedient that new provisions and regulations should be established for improving the revenue of this kingdom, and for extending and securing the navigation and commerce

1 Pickering, Statutes at Large, vol. 26, pp. 33-52.

between Great Britain and your Majesty's dominions in America, which, by the peace, have been so happily enlarged: and whereas it is just and necessary, that a revenue be raised, in your Majesty's said dominions in America, for defraying the expences of defending, protecting, and securing the same; we, your Majesty's most dutiful and loyal subjects, the commons of Great Britain, in parliament assembled, being desirous to make some provision, in this present session of parliament, towards raising the said revenue in America, have resolved to give and grant unto your Majesty the several rates and duties herein after-mentioned; and 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 the lords spiritual and temporal, and commons, in this present parliament assembled, and by the authority of the same, That from and after the twenty ninth day of September, one thousand seven hundred and sixty four, there shall be raised, levied, collected, and paid, unto his Majesty, his heirs and successors, for and upon all white or clayed sugars of the produce or manufacture of any colony or plantation in America, not under the dominion of his Majesty, his heirs and successors; for and upon indico, and coffee of foreign produce or manufacture; for and upon all wines (except French wine;) for and upon all wrought silks, bengals, and stuffs, mixed with silk or herba, of the manufacture of Persia, China, or East India, and all callico painted, dyed, printed, or stained there; and for and upon all foreign linen cloth called Cambrick and French Lawns, which shall be imported or brought into any colony or plantation in America, which now is, or hereafter may be, under the dominion of his Majesty, his heirs and successors, the several rates and duties following; that is to say,

For every hundred weight avoirdupois of such foreign white or clayed sugars, one pound, two shillings, over and above all other duties imposed by any former act of parliament.

For every pound weight avoirdupois of such foreign indico, six pence.

For every hundred weight avoirdupois of such foreign coffee, which shall be imported from any place, except Great Britain, two pounds, nineteen shillings, and nine pence.

For every ton of wine of the growth of the Maderras, or of any other island or place from whence such wine may be lawfully imported, and which shall be so imported from such islands or places, the sum of seven pounds.

For every ton of Portugal, Spanish, or any other wine (except French wine) imported from Great Britain, the sum of ten shillings.

For every pound weight avoirdupois of wrought silks, bengals, and stuffs, mixed with silk or herba, of the manufacture of Persia, China, or East India, imported from Great Britain, two shillings.

For every piece of callico painted, dyed, printed, or stained, in Persia, China, or East India, imported from Great Britain, two shillings and six pence.

For every piece of foreign linen cloth called Cambrick, imported from Great Britain, three shillings.

For every piece of French lawn imported from Great Britain, three shillings.

And after those rates for any greater of lesser quantity of such goods respectively.

II. And it is hereby further enacted by the authority aforesaid, That from and after the said twenty ninth day of September, one thousand seven hundred and sixty four, there shall also be raised, levied, collected, and paid, unto his Majesty, his heirs and successors, for and upon all coffee and pimento of the growth and produce of any British colony or plantation in America, which shall be there laden on board any British ship or vessel, to be carried out from thence to any other place whatsoever, except Great Britain, the several rates and duties following; that is to say,

III. For every hundred weight avoirdupois of such British coffee, seven shillings.

For every pound weight avoidupois of such British pimento, one halfpenny.

And after those rates for any greater or lessor quantity of such goods respectively.

VI. And be it further enacted by the authority aforesaid, That in lieu and instead of the rate and duty imposed by the said act upon melasses and syrups, there shall, from and after the said twenty ninth day of September, one thousand seven hundred and sixty four, be raised, levied, collected, and paid, unto his Majesty, his heirs and successors, for and upon every gallon of melasses or syrups, being the growth, product, or manufacture, of any colony or plantation in America, not under the dominion of his Majesty, his heirs or successors, which shall be imported or brought into any colony or plantation in America, which now is, or hereafter may be, under the dominion of his Majesty, his heirs or successors, the sum of three pence.

XI. And it is hereby further enacted by the authority aforesaid, That all the monies which, from and after the twenty ninth day of September, one thousand seven hundred and sixty four, shall arise by the several rates and duties herein before granted ; and also by the duties which, from and after the said twenty ninth day of September, one thousand seven hundred and sixty four, shall be raised upon sugars and paneles, by virtue of the said act made in the sixth year of the reign of his said late majesty King George the Second (except the necessary charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same) shall be paid into the receipt of his Majesty's Exchequer, and shall be entered separate and apart from all other monies paid or payable to his Majesty, his heirs or successors: and shall be there reserved, to be, from time to time, disposed of by parliament, towards defraying the necessary expences of defending, protecting, and securing, the British colonies and plantations in America.