Also for Granting an Impost & laying on Sundry
Liquors & negroes Imported into this Province for the Support of
Governmt., & defraying the necessary Publick Charges in the
Administration thereof." _Colonial Records_ (1852), II. 232, No. 50.
~1705, October. Virginia: 6d. Tax on Imported Slaves.~
"An act for raising a publick revenue for the better support of the
Government," etc. Similar tax by Act of October, 1710. Hening,
_Statutes_, III. 344, 490.
~1705, October. Virginia: 20s. Duty Act.~
"An act for laying an Imposition upon Liquors and Slaves." For two
years; re-enacted in October, 1710, for three years, and in October,
1712. _Ibid._, III. 229, 482; IV. 30.
~1705, Dec. 5. Massachusetts: L4 Duty Act.~
"An act for the Better Preventing of a Spurious and Mixt Issue," etc.
Sec. 6. On and after May 1, 1706, every master importing Negroes shall
enter his number, name, and sex in the impost office, and insert them in
the bill of lading; he shall pay to the commissioner and receiver of the
impost L4 per head for every such Negro. Both master and ship are to be
security for the payment of the same.
Sec. 7. If the master neglect to enter the slaves, he shall forfeit L8 for
each Negro, one-half to go to the informer and one-half to the
government.
Sec. 8. If any Negro imported shall, within twelve months, be exported and
sold in any other plantation, and a receipt from the collector there be
shown, a drawback of the whole duty will be allowed.
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