Rum, &c. imported into Newfoundland from America, to pay a duty of 1s. per gallon. How such duty is to be collected, recovered, and applied.
20. And whereas the immoderate use of rum and other spirits, imported into Newfoundland from his Majesty’s colonies and plantations in America has been found to be highly detrimental to the fisheries carried on there, and it is therefore proper to endeavour to diminish the consumption thereof; be it enacted by the authority aforesaid, That, from and after the first day of January one thousand seven hundred and seventy-six, there shall be paid in to his Majesty, his heirs and successors, for every gallon of rum, or other spirits, which shall be brought or imported into the island of Newfoundland from any British colony or plantation on the continent of America, the sum of one shilling sterling money of Great Britain; and the same shall be collected, recovered, and paid, to the amount of the value of which such nominal sum bears in Great Britain, and may be received and taken according to the proportion and value of five shillings and sixpence the ounce in silver; and the said duty hereby 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 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; and that all the monies that shall arise by the said duty, (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 applied and appropriated to the same uses and purposes as the duties arising by that part of the customs, commonly called The Old Subsidy, payable in Great Britain, are applied and appropriated.
After Dec. 25, 1775, bounties granted by Act 11 Geo. III. extended to Ireland. Officers to certify that ships are properly fitted out, before they proceed on their voyage. Commissioners of the revenues in Ireland, on receiving such certificates, to grant licence, &c.
21. And whereas the bounties given by an act of parliament made in the eleventh year of the reign of his present Majesty, intituled, An act for the better support and establishment of the Greenland and whale fisheries, have been found of great advantage to the navigation, trade, and manufactures of this kingdom; and it is just and expedient that the like bounties which are granted by that act to ships fitted out from Great Britain, or any of his Majesty’s dominions in America, for those fisheries, should, in like manner, be granted to ships fitted out for that purpose from the kingdom of Ireland; be it therefore enacted by the authority aforesaid, That, from and after the twenty-fifth day of December one thousand seven hundred and seventy-five, the respective bounties herein-after mentioned shall be allowed for every ship or vessel British-built, and owned by his Majesty’s subjects of Ireland, and whereof the captain or master and at least one-third of the mariners are his Majesty’s subjects of Great Britain or Ireland, which shall proceed from any port in the said kingdom of Ireland, within the time limited by this act on the whale fishery to the Greenland seas, and Davis’s Streights, and the adjacent seas, under the several rules and restrictions, herein-after expressed; that is to say, every such ship or vessel, before she proceeds on such voyage, shall be visited by the proper officer or officers of the customs belonging to such port, who shall examine into such ship or vessel, and take an account of the tonnage thereof by admeasurement, and shall certify such his or their visitation, examination, and admeasurement, to the commissioners of his Majesty’s revenue in Ireland; and if it appears by the certificate of such officer or officers that she hath on board such a number of men, provisions, boats, fishing lines, and instruments to be used in such fishery as herein-after are mentioned; that she is strongly built, and otherwise a proper ship for such voyage and fishery, and hath on board among her crew a sufficient number of harpooners, steersmen, and line-managers, who have been before employed in such voyages, (the names of such persons to be contained in such certificate); and if it further appears by the oath of one or more owner or owners, and of the master or chief officer of such ship, written at the foot of such certificate, and made before the collector or comptroller of such port, (who are hereby impowered and required to administer the same), that it is really and truly their firm purpose and determined resolution, that such ship shall, as soon as licence shall be granted, forthwith proceed, so manned, furnished, and accoutered, on a voyage to the Greenland Seas, or Davis’s Streights, or the seas adjacent, and there, in the then approaching season, to use the utmost endeavours of themselves and their ship’s company to take whales, or other creatures living in the sea, and on no other design or view of profit in such voyage, and to import the whale fins, oil, and blubber thereof, into the kingdom of Great Britain, (naming the port to which it is their intention to return); and if the master, after such certificate had, and oath made, do also become bound, with two sufficient securities, unto his Majesty, his heirs and successors, in the penalty of such sum as shall be equal to treble the bounty intended by this act, (which bond the said collector, with the approbation of the comptroller, is hereby required to take, and is to be in force for the term of three years against the master and sureties for the faithful dealings of the said master and ship’s company in regard to the said ship and voyage); then, and in all such cases, it shall and may be lawful for any three or more of the said commissioners of the revenues in Ireland for the time being, on receiving such certificates and oaths made, and it being certified to them by the collector and comptroller of such port, that sufficient security hath been given as aforesaid, to give and grant, and they are hereby required to give and grant to the master and owners of such ship, full licence and authority to proceed on such voyage as aforesaid.
What number of men, lines, boats, &c. ships of certain dimensions shall have on board.
22. And to prevent any disputes that may arise whether a ship be properly qualified and duly fitted out for the whale fishery, according to the true intent and meaning of this act, and intitled to a certificate thereof from the custom-house officers, it is hereby enacted, That every ship of the burthen of two hundred tons, designed for this fishery, shall and is hereby obliged to have on board forty fishing lines of one hundred and twenty fathom each, forty harpoon irons, four boats with seven men, including a harpooner, a steersman, and a line manager, to each boat, making in the whole twenty-eight men besides the master and surgeon, with six months provision at the least for such number of men; and every ship of larger burthen an increase of six men, one boat, ten such lines, and ten harpoon irons more, for every fifty tons above the said two hundred tons, together with provisions in proportion; and every ship which shall be so employed in the said fishery shall have on board an apprentice, indentured for the space of three years at the least, for every fifty tons burthen, who shall be accounted as one of the number of men required to be on board such ship as aforesaid.
On return of ships, proper officers to go on board, and inspect the cargo, &c. and take an account of the names of the masters, harpooners, &c. Commissioners being satisfied of the faithful dealings of the master, &c. to pay the bounties as directed, according to the admeasurement of the ships.
23. And be it further enacted by the authority aforesaid, That on the return of such ship to the port to which the master and mate declared on oath their intention to return, the proper officers of the customs at such port shall immediately repair on board, and view the condition of such ship and her lading, and certify the same, together with their observations thereon, as also of the real tonnage of the said ship; and the said officers are also to take an account or schedule of the names of the master, mate, and other persons on board, distinguishing therein the harpooners and persons more immediately employed in the said fishery, and to certify the same; and the master and mate shall make oath before the collector and comptroller, (who are hereby impowered and required to administer the same), on the back of, or annexed to the licence granted as aforesaid, which they are hereby then required to deliver up, that they did in pursuance thereof, mentioning the day of their departure, proceed on a voyage directly to the places aforesaid, and have not since been on any other voyage, or pursued any other design or view of profit; and that they did there (mentioning the time of their stay in those seas) use the utmost endeavour of themselves and their ship’s company to take whales, and other creatures living in those seas; and that all the whale fins, oil, and blubber, imported (if any) in such ship, was really and bona fide caught and taken in the said seas by the crew of such ship only, or with the assistance of the crew of some other ship duly licensed for that voyage, pursuant to the directions of this act; all which schedule, certificate, licence, and oath, shall be transmitted by the collector and comptroller of such port to the respective commissioners of the customs for that part of Great Britain where such ships shall arrive; and such commissioners being fully satisfied of the faithful dealings of the master and other persons employed in such ships with respect to such voyage and fishery, shall, on demand, cause payment to be made to the master or owners, or to his or their assigns, by the receiver general of the customs for that part of Great Britain where such ship shall arrive, the bounty or premium following, according to the admeasurement of such ship duly certified as aforesaid; (that is to say), for every such ship as shall proceed on the said fishery, from the twenty-fifth day of December one thousand seven hundred and seventy-five, to the twenty-fifth day of December one thousand seven hundred and seventy-six, the sum of forty shillings per ton; and for every such ship as shall proceed on the said fishery from the twenty-fifth day of December one thousand seven hundred and seventy-six, to the twenty-fifth day of December one thousand seven hundred and eighty-one, the sum of thirty shillings per ton; and for every such ship as shall proceed on the said fishery from the twenty-fifth day of December one thousand seven hundred and eighty-one, to the twenty-fifth day of December one thousand seven hundred and eighty-six, the sum of twenty shillings per ton.
Certain provisoes respecting ships before any person be intitled to the bounty.
24. Provided always, and it is hereby further enacted by the authority aforesaid, That no person or persons shall be allowed or intitled to receive the bounty herein-before granted, for any ship which shall proceed on the said whale fishery after the twenty-fifth day of December one thousand seven hundred and seventy-five, unless such ship shall sail from the port where she shall be surveyed, and cleared directly on her intended fishery, on or before the tenth day of April in each and every year, and shall continue with her crew in the Greenland seas, or Davis’s Streights, or the adjacent seas, diligently endeavouring to catch whales, or other creatures living in those seas, and shall not depart from thence before the tenth day of August then following, unless such ship shall be laden with the blubber and fins of one whale, caught by the crew thereof, or with the assistance of the crew of some other licensed ship, before that time, or shall be forced by some unavoidable accident or necessity to depart sooner from those seas; which accident or necessity shall be verified on the oaths of the master and mate belonging to such ship, upon her return from the said fishery, before the collector and comptroller of the customs at the port where she shall arrive, who shall transmit the same, together with the schedule, licence, and other documents by this act required, to the respective commissioners of the customs for that part of Great Britain where she shall arrive.