Sugar Act, 1764

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, (intitled 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, (intitled, 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-Britain.

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 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 Madeiras, 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 place, 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 or lesser quantity of such goods respectively.

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,

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

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

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

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And it be further enacted by the authority aforesaid, That in lieu and instead of the rate and duty imposed by the said act upon molasses 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 molasses 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.

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And be it further enacted by the authority aforesaid, That from and after the twenty-ninth day of September, on thousand seven hundred and sixty-four, no rum or spirits of the produce or manufacture of any of the colonies or plantations in America, not in the possession or under the dominion off his Majesty, his heirs or successors, shall be imported or brought into any of the colonies or plantations in America, which now are, or hereafter may be, in the possession or under the dominion of his Majesty, his heirs or successors, upon forfeiture of all such rum or spirits, together with the ship or vessel in which the same shall be imported, with the tackle, apparel, and furniture thereof; to be seized by any officer or officers of his Majesty's customs, and prosecuted in such manner and form as herein after is expressed; any law, custom, or usage to the contrary notwithstanding.

And it is hereby further enacted and declared by the authority aforesaid, That from and after the twenty-ninth day of September, one thousand seven hundred and sixty-four, nothing in the before-recited act made in the sixth year of the reign of his late Majesty King George the Second, or any other act of parliament, shall extend, or be construed to extend, to give liberty to any person or persons whatsoever to import into the Kingdom of Ireland, any sort of sugars, but such only as shall be fairly and bona fide loaden and shipped in Great-Britain, and carried directly from thence in ships navigated according to law.

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