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Hanson's Laws of Maryland 1763-1784
Volume 203, Page 441   View pdf image (33K)
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1784.

CHAP.
LXXXIV.

                                LAWS of MARYLAND.

of them, such person shall forfeit and pay not exceeding three hundred pounds
current money, or suffer imprisonment not exceeding six months, for every such
offence, at the discretion of the court where the offence shall be tried.


 

Value only of
goods damaged
to be
paid, &c.

    VIII.  And, whereas it is just and reasonable that duties on all damaged goods,
wares and merchandise, imported into this state, should be paid only on the
value thereof, Be it enacted, That the value of all damaged articles subject to
duty by law shall be ascertained by the oath, or affirmation, of two impartial
men, judges of merchandise, one of which shall be chosen by the owner of such
damaged goods, and the other by the naval officer, and in case of disagreement
in the opinions of these two, a third person shall be named and chosen by them,
who shall also act upon oath or affirmation, and the opinion of any two of them
shall be conclusive, an the duties settled accordingly.
Duty to be
paid on goods
landed, &c.
    IX.  And be it enacted, That when any ship or vessel belonging to any state
in amity and peace with this state, or the United States, shall be compelled, by
distress of weather or damage, to enter into any of the ports or harbours of this
state, to avoid shipwreck or repair damage, that the duties imposed by law shall
be paid only on such articles as shall be landed or sold; and if it should be necessary
to land the whole or any part of the cargo of such ship or vessel, to refit
the same, all the goods so landed shall be stored, at the cost of the owner or
merchant, in some convenient warehouse or cellar, under lock and key, to be
kept by the naval officer, and such goods shall at all times be subject to the inspection
and control of the said naval officer, until such ship or vessel shall be
repaired and ready to receive them, and then, the owner or merchant paying the
charges thereon, shall be permitted to reship the same and depart.
Ships not
breaking bulk
to pay tunnage,

&c.
    X.  And be it enacted, That when any ship or vessel shall enter into
any port within this state for the purpose of traffic, barter or sale, and doth not
find a suitable market for her cargo, and doth not break bulk, such ship or vessel
shall be subject only to the duty on tunnage, provide the said ship or vessel doth
not remain at any port more than ten days at any one time; and if the importer
or owner of any dutiable articles, at any time, shall choose to export the same to
any port or place out of this state, such owner or importer shall make oath, or
affirmation, before the naval officer, that the same have been duly entered, and
the duties thereon paid, or secured to be paid, according to law, and shall give
bond with security, in a sufficient penalty, that the same, nor any part thereof,
shall be relanded, put on shore, or disposed of, at any port or place within this
state, without being re-entered and the duties thereon duly paid, where such
relanding or disposal may happen, and thereupon the naval officer shall refund all
the duties which have been paid, or cancel the bond and security if such have
been given, for all such dutiable articles as shall be exported as aforesaid, the
importer or owner previously paying the naval officer his fees.
Goods may be
transported
from one district
to another,
&c.
    XI.  And be it enacted, That if any importer or owner of any goods, wares
or merchandise, liable to duty in this state, shall desire to transport the same from
one district to another, he shall, before any such dutiable articles be put on board
any ship or vessel, or if the same have not been landed, before the ship or vessel
shall be permitted to depart, make oath, or affirmation, before the naval officer,
that the said goods, wares and merchandise, have been legally imported and duly
entered, and that the duties thereon have been paid, or secured to be paid, according
to law, and thereupon the said naval officer shall grant a certificate, that
such duties have been paid, or secured to be paid, which certificate shall be a
sufficient voucher to the naval officer of the district to which the said goods,
wares or merchandise, shall be transported, and he shall thereupon grant a permit
for landing the same; and all goods, wares and merchandise, liable to duty,
and transported from one district to another, and landed or sold without such
certificate and permit, shall be liable to be seized and forfeited.
Duties to be
paid in coin,
&c.
    XII.  And be it enacted, That all duties and fines imposed by this act, shall
be paid in foreign silver or gold coin, at its actual value, according to the weight
and fineness thereof, to be ascertained by the following table, to wit:


 
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Hanson's Laws of Maryland 1763-1784
Volume 203, Page 441   View pdf image (33K)
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