Fine weather and a
strong wind in the night hove too and sounded in 80 Fathom water.
SOURCE: Dr. Ezra
Green, Diary of Ezra Green, M.D., Surgeon
on Board the Continental Ship “Ranger,” Under John Paul Jones, from November 1,
1777 to September 27, 1778, p. 18
An act act to allow a drawback of the duties of customs
on the exportation of tea to any of his Majesty’s colonies or plantations in
America; to increase the deposit on bohea tea to be sold at the India Company’s
sales; and to impower the commissioners of the treasury to grant licences to
the East India Company to export tea duty-free.
WHEREAS by an act,
made in the twelfth year of his present Majesty’s reign, (intituled, An act for
granting a drawback of part of the customs upon the exportation of tea to
Ireland, and the British dominions in America; for altering the drawback upon
foreign sugars exported from Great Britain to Ireland; for continuing the
bounty on the exportation of British-made cordage; for allowing the importation
of rice from the British plantations into the ports of Bristol, Liverpoole,
Lancaster, and Whitehaven, for immediate exportation to foreign parts; and to impower
the chief magistrate of any corporation to administer the oath, and grant the
certificate required by law, upon the removal of certain goods to London, which
have been sent into the country for sale;) it is amongst other things, enacted,
That for and during the space of five years, to be computed from and after the
fifth day of July, one thousand seven hundred and seventy-two, there shall be
drawn back and allowed for all teas which shall be sold after the said fifth
day of July, one thousand seven hundred and seventy-two, at the publick sale of
the united company of merchants of England trading to the East Indies, or which
after that time shall be imported, by licence, in pursuance of the said therein
and hereinafter mentioned act, made in the eighteenth year of the reign of his
late majesty King George the Second, and which shall be exported from this
kingdom, as merchandise, to Ireland, or any of the British colonies or
plantations in America, three-fifth parts of the several duties of customs which
were paid upon the importation of such teas; which drawback or allowance, with
respect to such teas as shall be exported to Ireland, shall be made to the
exporter, in such manner, and under such rules, regulations, securities,
penalties, and forfeitures, as any drawback or allowance was then payable, out
of the duty of customs upon the exportation of foreign goods to Ireland; and
with respect to such teas as shall be exported to the British colonies and
plantations in America, the said drawback or allowance shall be made in such
manner, and under such rules, regulations, penalties, and forfeitures, as any
drawback or allowance payable out of the duty of customs upon foreign goods
exported to foreign parts, was could, or might be made, before the passing of the
said act of the twelfth year of his present Majesty’s reign, (except in such
cases as are otherwise therein provided for:) and whereas it may tend to the
benefit and advantage of the trade of the said united company of merchants of
England trading to the East Indies, if the allowance of the drawback of the
duties of customs upon all teas sold at the publick sales of the said united
company, after the tenth day of May, one thousand seven hundred and
seventy-three, and which shall be exported from this kingdom, as merchandise,
to any of the British colonies or plantations in America, were to extend to the
whole of the said duties of customs payable upon the importation of such teas;
may it therefore please 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 there shall be drawn back and
allowed for all teas, which, from and after the tenth day of May, one thousand
seven hundred and seventy-three, shall be sold at the publick sales of the said
united company, or which shall be imported by licence, in pursuance of the said
act made in the eighteenth year of the reign of his late majesty King George
the Second, and which shall, at any time hereafter, be exported from this
kingdom, as merchandise, to any of the British colonies or plantations in
America, the whole of the duties of customs payable upon the importation of
such teas; which drawback or allowance shall be made to the exporter in such
manner, and under such rules, regulations, and securities, and subject to the
like penalties and forfeitures, as the former drawback or allowance granted by
the said recited act of the twelfth year of his present Majesty’s reign, upon
tea exported to the said British colonies and plantations in America was,
might, or could be made, and was subject to by the said recited act, or any
other act of parliament now in force, in as full and ample manner, to all
intents and purposes, as if the several clauses relative thereto were again
repeated and re-enacted in this present act.
II. And whereas by
one other act made in the eighteenth year of the reign of his late majesty King
George the Second, (intituled, An act for repealing the present inland duty of
four shillings per pound weight upon all tea sold in Great Britain; and for
granting to his Majesty certain other inland duties in lieu thereof; and for
better securing the duty upon tea, and other duties of excise; and for pursuing
offenders out of one county into another,) it is, amongst other things,
enacted, That every person who shall, at any publick sale of tea made by the
united company of merchants of England trading to the East Indies, be declared
to be the best bidder for any lot or lots of tea, shall, within three days
after being so declared the best bidder or bidders for the same, deposit with
the said united company, or such clerk or officer as the said company shall
appoint to receive the same, forty shillings for every tub and for every chest
of tea; and in case any such person or persons shall refuse or neglect to make
such deposit within the time before limited, he, she, or they, shall forfeit
and lose six times the value of such deposit directed to be made as aforesaid,
to be recovered by action of debt, bill, plaint, or information, in any of his
Majesty’s courts of record at Westminster, in which no essoin, protection, or
wager of law, or more than one imparlance, shall be allowed; one moiety of
which forfeiture shall go to his Majesty, his heirs and successors, and the
other moiety to such person as shall sue or prosecute for the same; and the
sale of all teas, for which such deposit shall be neglected to be made as
aforesaid, is thereby declared to be null and void, and such teas shall be
again put up by the said united company to publick sale, within fourteen days
after the end of the sale of teas at which such teas were sold; and all and
every buyer or buyers, who shall have neglected to make such deposit as
aforesaid, shall be, and is and are thereby rendered incapable of bidding for
or buying any teas at any future publick sale of the said united company: and
whereas it is found to be expedient and necessary to increase the deposit to be
made by any bidder or bidders for any lot or lots of bohea teas, at the publick
sales of teas to be made by the said united company; be it enacted by the
authority aforesaid, That every person who shall, after the tenth day of May,
one thousand seven hundred and seventy-three, at any publick sale of tea to be
made by the said united company of merchants of England trading to the East
Indies, be declared to be the best bidder or bidders for any lot or lots of
bohea tea, shall, within three days after being so declared the best bidder or
bidders for the same, deposit with the said united company, or such clerk or
officer as the said united company shall appoint to receive the same, four
pounds of lawful money of Great Britain for every tub and for every chest of
bohea tea, under the same terms and conditions, and subject to the same
forfeitures, penalties, and regulations, as are mentioned and contained in the
said recited act of the eighteenth year of the reign of his said late Majesty.
III. And be it
further enacted by the authority aforesaid, That it shall and may be lawful for
the commissioners of his Majesty’s treasury, or any three or more of them, or
for the high treasurer for the time being, upon application made to them by the
said united company of merchants of England trading to the East Indies for that
purpose, to grant a licence or licences to the said united company, to take out
of their warehouses, without the same having been put up to sale, and to export
to any of the British plantations in America, or to any parts beyond the seas,
such quantity or quantities of tea as the said commissioners of his Majesty’s
treasury, or any three or more of them, or the high treasurer for the time
being, shall think proper and expedient, without incurring any penalty or forfeiture
for so doing; any thing in the said in part recited act, or any other law, to
the contrary notwithstanding.
IV. And whereas by
an act made in the ninth and tenth years of the reign of King William the
Third, (intituled, An act for raising a sum not exceeding two millions, upon a
fund, for payment of annuities, after the rate of eight pounds per centum per
annum; and for settling the trade to the East Indies,) and by several other
acts of parliament which are now in force, the said united company of merchants
of England trading to the East Indies are obliged to give security, under their
common seal, for payment of the duties of customs upon all unrated goods
imported by them, so soon as the same shall be sold; and for exposing such
goods to sale, openly and fairly, by way of auction, or by inch of candle,
within the space of three years from the importation thereof: and whereas it is
expedient that some provision should be made to permit the said company, in
certain cases, to export tea, on their own account, to the British plantations
in America, or to foreign parts, without exposing such tea, to sale here, or
being charged with the payment of any duty for the same; be it therefore
enacted by the authority aforesaid, That from and after the passing of this act,
it shall and may be lawful for the commissioners of his Majesty’s treasury, or
any three or more of them, or the high treasurer for the time being, to grant a
licence or quantity of licences to the said united company, to take out of
their warehouses such quantity or quantities of tea as the said commissioners
of the treasury, or any three or more of them, or the high treasurer for the
time being, shall think proper, without the same having been exposed to sale in
this kingdom; and to export such tea to any of the British colonies or
plantations in America, or to foreign parts, discharged from the payment of any
customs or duties whatsoever; any thing in the said recited act, or any other
act to the contrary notwithstanding.
V. Provided always,
and it is hereby further enacted by the authority aforesaid, That a due entry
shall be made at the custom-house, of all such tea so exported by licence, as
aforesaid, expressing the quantities thereof, at what time imported, and by
what ship; and such tea shall be shipped for exportation by the proper officer
for that purpose, and shall, in all other respects, not altered by this act, be
liable to the same rules, regulations, restrictions, securities, penalties, and
forfeitures, as tea exported to the like places was liable to before the
passing this act: and upon the proper officer’s duty, certifying the shipping
of such tea to the collector and comptroller of his Majesty’s customs for the
port of London, upon the back of the licence, and the exportation thereof,
verified by the oath of the husband or agent for the said united company, to be
wrote at the bottom of such certificate, and sworn before the said collector
and comptroller of the customs, (which oath they are hereby impowered to
administer,) it shall and may be lawful for such collector and comptroller to
write off and discharge the quantity of tea so exported from the warrant of the
respective ship in which such tea was imported.
VI. Provided
nevertheless, That no such licence shall be granted, unless it shall first be
made to appear to the satisfaction of the commissioners of his Majesty’s
treasury, or any three or more of them, or the high treasurer for the time
being, that at the time of taking out such teas, for the exportation of which
licence or licences shall be granted, there will be left remaining in the
warehouses of the said united company, a quantity of tea not less than ten
millions of pounds weight; any thing herein, or in any other act of parliament,
contained to the contrary thereof notwithstanding.
SOURCE: Charles Eyer
and Andrew Strahan, Publishers, A Collection of Statutes Concerning the
Incorporation, Trade and Commerce of the East India Company, and the Government
of British Possessions in India with the Statues of Piracy, pp. 187-90
Whereas there was
this day read at the Board a Representation from the Lords Commisioners of His
Majesty’s Treasury dated the 2nd of this Instant in the words following vizt
“We the
Commissioners of your Majesty’s Treasury beg leave humbly to represent to your
Majesty, that whereas by an act passed in the last Session of the last
Parliament intituled An Act for the more easy and effectual recovery of the
Penalty’s and Forfeitures inflicted by the Acts of Parliament relating to the
Trade or Revenues of the British Colonies and plantations in America. It is
enacted that from and after the first day of September 1768. all forfeitures
and Penaltys inflicted by any Act or Acts of Parliament relating to the Trade
or Revenues of the British Colonies or Plantations in America may be prosecuted
sued for and recovered in any Court of Vice Admiralty appointed or to be
appointed and which shall have jurisdiction within the Colony Plantation or
Place where the cause of such prosecution or suit shall have arisen and that in
all cases where any Prosecution or suit shall be commenced and determined for
any penalty or forfeiture inflicted by any such Act or Acts of Parliament in
any Court of Admiralty in the respective Colony or Plantation where the Offence
shall be committed either party who shall think himself aggrieved by such
Determination may appeal from such Determination to any Court of Vice Admiralty
appointed or to be appointed and which shall have Jurisdiction within such
Colony or Plantation or Place—And whereas it will greatly contribute to the due
Collection of your Majesty’s Revenue and to the prevention and punishment of
Frauds committed against the same and will likewise tend to the more speedy and
effectual administration of Justice within the said Colonies and Plantations
and be agreable to the Intention of the Legislature in passing the said Act
that a sufficient number of such Courts of Vice Admiralty be consituted and
established at proper and convenient places within the said Colonies and
Plantations.
We humbly submit to
your Majesty whether it may not be expedient and necessary for the purposes
above mentioned to revoke the Commission appointing one only Court Vice
Admiralty over all America and in lieu thereof to establish four other Courts
of Vice Admiralty the first at Halifax in the province of Nova Scotia the
second at Boston in the Province of New England the third at Philadelphia in
the Colony of Pensylvania and the fourth at Charles Town in the Colony of South
Carolina: The said Courts to have Jurisdiction within certain Districts to be
allotted to them respectively by your Majesty And We humbly lay before your
Majesty the enclosed plan of Districts proper to be allotted to the said Courts
which we submit to your Majesty’s consideration each of the Judges of the said
Courts respectively to be allowed such Salary as your Majesty shall think proper
to be paid in the first place out of your Majesty’s Moiety of the money arising
from any Penalties and Forfeitures to be levied within the said Colonies and
Plantations and if this Fund shall not be sufficient out of the money arising
from the sale of old Naval Stores and the said Judges to be expressly enjoined
in their Commissions upon pain of loosing their Offices not to take any Fee or
Gratuity whatsoever for any Judgment given or “business done in their
respective Courts.”
His Majesty taking
the same into His Royal Consideration is pleased with the advice of His Privy
Council to approve thereof and accordingly to order as it is hereby ordered
that a Commission be passed under the Great Seal authorizing the Lords
Commissioners of the Admiralty to revoke the Commission appointing one only
Court of Vice Admiralty over all America and empowering them in the lieu
thereof to establish four other Courts of Vice Admiralty the first at Halifax
in the Province of Nova Scotia, the second at Boston in the Province of New
England, the third at Philadelphia in the Colony of Pensylvania and the fourth
at Charles Town in the Colony of South Carolina as proposed by the aforegoing
Representation of the Lords Commissioners of His Majesty’s Treasury and the
plan of Districts to be allotted to such Courts hereunto annexed—And the Right
Honourable the Earl of Hillsborough one of His Majesty’s principal Secretarys
of State is to cause a Warrant to be prepared for His Majesty’s Royal Signature
in order to pass such Commission under the Great Seal accordingly.
W. BLAIR.
SOURCES: Walter
Clark, Editor, The State Records of North
Carolina, Vol. 11 1776, and Supplement 1730-1776, pp. 216-7; Townshend
Acts, Vice Admiralty Court Act Text, American History Central,
accessed June 2, 2026
An Act for Restraining and Prohibiting the Governor,
Council, and House of Representatives of the Province of New York, until
Provision Shall Have Been Made for Furnishing the King’s Troops with All the
Necessaries Required by Law, from Passing or Assenting to Any Act of Assembly,
Vote, or Resolution for Any Other Purpose.
Whereas an act of
Parliament was made in the fifth year of his present Majesty’s reign, entitled,
An act to amend and render more effectual, in his Majesty’s dominions in
America, an act passed in this present session of Parliament, entitled, An act
for punishing mutiny and desertion and for the better payment of the army and
their quarters; wherein several directions were given, and rules and
regulations established and appointed for the supplying his Majesty’s troops in
the British dominions in America with such necessaries as are in the said act
mentioned during the continuance thereof, from the twenty-fourth day of March,
one thousand seven hundred and sixty-five, until the twenty-fourth day of
March, one thousand seven hundred and sixty-seven; and whereas the House of
Representatives of his Majesty’s province of New York in America have, in
direct disobedience of the authority of the British legislature, refused to
make provision for supplying the necessaries and in the manner required by the
said act; and an act of assembly hath been passed within the said province for
furnishing the barracks in the cities of New York and Albany with firewood and
candles, and the other necessaries therein mentioned, for his Majesty’s forces
inconsistent with the provisions and in opposition to the directions of the
said act of Parliament; and whereas by an act made in the last session,
entitled, An act to amend and render more effectual, in his Majesty’s dominions
in America, an act passed in this present session of Parliament entitled, An
act for punishing mutiny and desertion, and for the better payment of the army
and their quarters, the like directions, rules, and regulations were given and
established for supplying with necessaries his Majesty’s troops within the said
dominions during the continuance of such act, from the twenty-fourth day of
March, one thousand seven hundred and sixty-six, until the twenty-fourth day of
March, one thousand seven hundred and sixty-eight; which act was, by an act
made in this present session of Parliament, entitled, An act for further
continuing an act of the last session of Parliament entitled, An act to amend
and render more effectual, in his Majesty’s dominions in America, an act passed
in this present session of Parliament entitled, An act for punishing mutiny and
desertion, and for the better payment of the army and their quarters, further
continued until the twenty-fourth day of March, one thousand seven hundred and
sixty-nine. In order therefore to enforce within the said province of New York
the supplying of his Majesty’s troops with the necessaries and in the manner
required by the said acts of Parliament, may it please 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 first day of October, one thousand seven hundred and sixty-seven,
until provision shall have been made by the said assembly of New York for
furnishing his Majesty’s troops within the said province with all such
necessaries as are required by the said acts of Parliament, or any of them, to
be furnished for such troops, it shall not be lawful for the governor,
lieutenant governor, or person presiding or acting as governor or commander in
chief, or for the council for the time being, within the colony, plantation, or
province of New York in America, to pass, or give his or their assent to, or
concurrence in, the making or passing of any act of assembly; or his or their
assent to any order, resolution, or vote in concurrence with the House of
Representatives for the time being within the said colony, plantation, or
province; or for the said House of Representatives to pass or make any bill,
order, resolution, or vote (orders, resolutions, or votes for adjourning such
house only, excepted) of any kind, for any other purpose whatsoever; and that
all acts of assembly, orders, resolutions, and votes whatsoever, which shall or
may be passed, assented to, or made contrary to the tenor and meaning of this
act after the said first day of October, one thousand seven hundred and
sixty-seven, within the said colony, plantation, or province before and until
provision shall have been made for supplying his Majesty’s troops with necessaries
as aforesaid, shall be and are hereby declared to be null and void, and of no
force or effect whatsoever.
II. Provided
nevertheless, and it is hereby declared to be the true intent and meaning of
this act that nothing herein before contained shall extend, or be construed to
extend, to hinder, prevent, or invalidate the choice, election, or approbation
of a speaker of the House of Representatives for the time being within the said
colony, plantation, or province.
SOURCES: Townshend
Acts, New York Restraining Act Text, American History Central,
accessed June 2, 2026; William MacDonald, Editor, Select Charters and Other Documents Illustrative of American History
1606-1775, pp. 317-20.
An Act for Taking Off the Inland Duty of One Shilling per Pound Weight upon All Black and Singlo Teas Consumed in Great Britain; and for Granting a Drawback upon the Exportation of Teas to Ireland and the British Dominions in America, for a Limited Time, upon Such Indemnification to Be Made in Respect Thereof by the East India Company, as Is Therein Mentioned; for Permitting the Exportation of Teas in Smaller Quantities Than One Lot to Ireland, or the Said Dominions in America; and for Preventing Teas Seized and Condemned from Being Consumed in Great Britain.
WHEREAS by an act of Parliament made in the eighteenth year of the reign of his late Majesty King George the Second, entitled, An act for repealing the present inland duty of four shillings per pound weight upon all tea sold in Great Britain, and for granting to his Majesty certain other inland duties in lieu thereof; and for better securing the duty upon tea and other duties of excise; and for pursuing offenders out of one county into another; an inland duty of one shilling per pound weight avoirdupois, and in that proportion for a greater or lesser quantity, was imposed and charged upon all tea to be sold in Great Britain; and also a further duty of twenty-five pounds for every one hundred pounds of the gross price at which such teas should be sold at the public sales of the united company of merchants of England trading to the East Indies, and proportionably for a greater or lesser sum; which duties were to commence from the twenty-fourth day of June, one thousand seven hundred and forty-five, over and above all customs, subsidies, and duties, payable to his Majesty for the same, upon importation thereof, to be paid in manner as in the said act is directed; and whereas by an act of Parliament made in the twenty-first year of his said late Majesty’s reign, tea was allowed to be exported from this kingdom to Ireland and his Majesty’s plantations in America without payment of the said inland duties; and whereas the taking off the said inland duty of one shilling per poundweight upon black and singlo teas, granted by the said act, and the allowing, upon the exportation of all teas which shall be exported to Ireland and his Majesty’s plantations in America, the whole of the duty paid upon the importation thereof into this kingdom, appear to be the most probable and expedient means of extending the consumption of teas legally imported within this kingdom, and of increasing the exportation of teas to Ireland and to his Majesty’s plantations in America, which are now chiefly furnished by foreigners in a course of illicit trade; and whereas the united company of merchants of England trading to the East Indies are willing and desirous to indemnify the public, in such manner as is hereinafter provided, with respect to any diminution of the revenue which shall or may happen from this experiment. We, your Majesty’s most dutiful and loyal subjects, the Commons of Great Britain in Parliament assembled, do therefore 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 for and during the space of five years, to be computed from the fifth day of July, one thousand seven hundred and sixty-seven, the said inland duty of one shilling per poundweight upon teas shall not be paid for or in respect of any bohea, congo, souchong, or pekoe teas, commonly called black teas, or any teas known by the denomination of singlo teas, which shall be cleared for consumption within Great Britain, out of the warehouses of the united company of merchants of England trading to the East Indies, or their successors; but that all such teas so to be cleared, whether the same have been already, or shall be hereafter, sold by the said company, or their successors, shall be and are hereby freed and discharged during the said term from the said inland duty.
II. And it is hereby further enacted by the authority aforesaid, that for and during the like space of five years, to be computed from the fifth day of July, one thousand seven hundred and sixty-seven, there shall be drawn back and allowed for all teas exported from this kingdom as merchandise to Ireland, or any of the British colonies or plantations in America, the whole duties of customs payable upon the importation of such teas; which drawback or allowance, with respect to such teas as shall be exported to Ireland, shall be made to the exporter in such manner, and under such rules, regulations, securities, penalties, and forfeitures, as any drawback or allowance is now payable out of the duty of customs upon the exportation of foreign goods to Ireland; and with respect to such teas as shall be exported to the British colonies and plantations in America, the said drawback or allowance shall be made in such manner, and under such rules, regulations, penalties, and forfeitures, as any drawback or allowance payable out of the duty of customs upon foreign goods exported to foreign parts was, could, or might be made before the passing of this act (except in such cases as are otherwise provided for by this act).
III. Provided always, and it is hereby enacted by the authority aforesaid, that the drawback allowed by this act shall not be paid or allowed for any teas which shall not be exported directly from the warehouse or warehouses wherein the same shall be lodged, pursuant to the directions of an act made in the tenth year of the reign of his late Majesty King George the First.
IV. And, for making good any diminution which may happen in the revenues of customs and excise by the discontinuance of the said duty and the allowance of the said drawback during the term aforesaid, be it enacted by the authority aforesaid, that on or before the first day of September, one thousand seven hundred and sixty-eight, and on or before the first day of September in each of the four succeeding years, a true and exact account shall be taken, slated, and made up by the proper officers of the customs and excise, respectively, of the net produce of all the duties of customs for and in respect of teas sold by the said company, or their successors, and also of the net produce of the duties of excise upon teas cleared out of the warehouses belonging to the said company, or their successors, within the year, ending the fifth day of July immediately preceding the taking, stating, and making up, such account; and that a sum, which shall be equal to the annual net produce of the duties of customs paid upon the importation of teas which were exported to Ireland and the British colonies and plantations in America, upon an average for five years preceding the fifth day of July, one thousand seven hundred and sixty-seven, shall be deducted from the total of the net produce, so stated, of the said duties of customs and excise in the said account, for the year ending the said fifth day of July, one thousand seven hundred and sixty-eight, and for each of the said four succeeding years, respectively; and if, after such deduction shall have been made, the remaining sum shall not amount to such a sum as shall be equal to the annual net produce of all the duties of customs for and in respect of teas sold by the said company; and also to the annual net produce of the duties of excise upon teas cleared out of the warehouses of the said company on an average for five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven; then, and in every such case, from time to time, as often as such case shall so happen, the said company, or their successors, within forty days after a copy of such yearly account respectively shall have been delivered to their chairman, deputy chairman, secretary, cashier, or accomptant [accountant] general shall advance and pay, for every such year, respectively, into the receipt of his Majesty’s exchequer, for his Majesty’s use, such sum of money as shall, with the monies remaining in such respective annual account after the deduction aforesaid shall have been made, amount to such a sum as shall be equal to the annual net produce of all the said duties of customs and excise upon teas, on the said average of five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven; so as the money to be paid by the said company, or their successors, in pursuance of this act, shall not, in any one of the said five years, exceed such a sum as shall be equal to the annual net amount of the said inland duty of one shilling per pound weight upon teas cleared from the warehouses of the said company for consumption within Great Britain; and also to the annual net amount of the duties of customs paid on the importation of teas which were exported to Ireland and the British colonies and plantations in America upon an average for five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven.
V. And be it further enacted by the authority aforesaid, that in case the said united company of merchants of England trading to the East Indies, or their successors, shall make failure in any of the payments hereby directed, required, or appointed to be made into the receipt of his Majesty’s exchequer, in the manner, or on or before the respective times herein before limited or appointed for that purpose; that then, from time to time, as often as such case shall so happen, the money, whereof such failure in payment shall be made, shall and may be recovered to his Majesty’s use, by action of debt, or upon the case, bill, suit, or information, in any of his Majesty’s courts of record at Westminster; wherein no essoin, protection, privilege, or wager of law shall be allowed, or any more than one imparlance; in which action, bill, suit, or information, it shall be lawful to declare that the said united company of merchants of England trading to the East Indies, or their successors, are indebted to his Majesty the monies of which they shall have made default in payment, according to the form of this statute, and have not paid the same, which shall be sufficient; and in or upon such action, bill, suit, or information, there shall be further recovered to his Majesty’s use, against the said united company of merchants of England trading to the East Indies, or their successors, damages, after the rate of twelve pounds per centum per annum, for the respective monies so unpaid, contrary to this act, together with full costs of suit; and the said united company, and their successors, and all their stock, funds, and all other their estate and property whatsoever and wheresoever shall be and are hereby made subject and liable to the payment of such monies, damages, and costs.
VI. And be it further enacted by the authority aforesaid, that all the monies which shall be paid into the receipt of his Majesty’s exchequer in pursuance of this act shall be applied to such uses and purposes, and in such proportions, as the present duties on teas are now made applicable.
VII. And whereas by an act made in the twenty-first year of the reign of his late Majesty, entitled, An act for permitting tea to be exported to Ireland, and his Majesty’s plantations in America, without paying the inland duties charged thereupon by an act of the eighteenth year of his present Majesty’s reign; and for enlarging the time for some of the payments to be made on the subscription of six millions three hundred thousand pounds, by virtue of an act of this session of Parliament, it is enacted, that from and after the first day of June, one thousand seven hundred and forty-eight, no tea should be exported to the kingdom of Ireland, or to any of his Majesty’s plantations in America, in any chest, cask, tub, or package whatsoever, other than that in which it was originally imported into Great Britain, nor in any less quantities than in the entire lot or lots in which the same was sold at the sale of the said united company, under the penalty of the forfeiture of such tea and the package containing the same; and whereas the prohibiting the exportation of tea in any less quantity than one entire lot has been very inconvenient to merchants and traders and tends to discourage the exportation of tea to Ireland, and the said colonies; be it therefore enacted by the authority aforesaid, that from and after the fifth day of July, one thousand seven hundred and sixty-seven, the said recited clause shall be, and is hereby, repealed.
VIII. And be it further enacted by the authority aforesaid, that from and after the said fifth day of July, one thousand seven hundred and sixty-seven, no tea shall be exported to the kingdom of Ireland, or to any of his Majesty’s plantations in America, in any chest, cask, tub, or package whatsoever other than that in which it was originally imported into Great Britain; nor in any less quantity than the whole and entire quantity contained in any chest, cask, tub, or package in which the same was sold at the public sale of the united company of merchants of England trading to the East Indies; under the penalty of the forfeiture of such tea, and the package containing the same, which shall and may be seized by any officer of the customs; and such forfeiture shall be recovered and applied in such and the same manner, as any of the penalties or forfeitures mentioned in the said act, made in the twenty-first year of the reign of his late Majesty, are thereby directed to be recovered and applied; and all tea exported under the authority of this act is hereby freed and discharged from the payment of the inland duties of excise, in such and the same manner, and shall be subject to the same rules and regulations, as are mentioned, appointed, and prescribed by the said act, in relation to tea exported by virtue thereof.
IX. And be it enacted by the authority aforesaid, that from and after the twenty-fourth day of July, one thousand seven hundred and sixty-seven, all teas which shall be seized and condemned for being illegally imported, or for any other cause, shall not be sold for consumption within this kingdom, but shall be exported to Ireland, or to the British colonies in America; and that no such teas, after the sale thereof, shall be delivered out of any warehouse belonging to his Majesty, otherwise than for exportation as aforesaid, or be exported in any package containing a less quantity than fifty pounds weight; which exportation shall be made in like manner, and under the same rules, regulations, penalties, and forfeitures, except in respect to the allowance of any drawback, as are by this act prescribed, appointed, and inflicted in relation to the exportation of teas sold by the said company; and upon the like bond and security as is required by the said act made in the twenty-first year of the reign of his late Majesty King George the Second, to be approved of by the commissioners of the customs or excise in England for the time being, or any three of them, respectively, or by such person or persons as they shall respectively appoint for that purpose.
X. And be it further enacted by the authority aforesaid, that if any action or suit shall be commenced against any person or persons for anything by him or them done or executed in pursuance of this act, the defendant or defendants in such action or suit shall and may plead the general issue, and give this act, and the special matter, in evidence, at any trial to be had thereupon; and that the same was done in pursuance and by the authority of this act; and if afterwards a verdict shall pass for the defendant or defendants, or the plaintiff or plaintiffs shall become nonsuited, or discontinue his, her, or their action or prosecution, or judgment shall be given against him, her or them, upon demurrer, or otherwise, then such defendant or defendants shall have treble costs awarded to him or them against such plaintiff or plaintiffs.
SOURCES: Townshend Acts, Indemnity Act Text, American History Central, accessed June 2, 2026; An abstract of the act can be found in Felix Flügel, Documents Relating to American Economic History 1651-1820, p. 78-82
An Act to Enable His Majesty to Put the Customs, and Other Duties, in the British Dominions in America, and the Execution of the Laws Relating to Trade There, under the Management of Commissioners to be Appointed for that Purpose, and to be Resident in the Said Dominions.
WHEREAS in pursuance of an act of Parliament made in the twenty-fifth year of the reign of King Charles the Second, entitled, An act for the encouragement of the Greenland and Eastland trades, and for the better securing the plantation trade, the rates and duties imposed by that, and several subsequent acts of Parliament upon various goods imported into, or exported from the British colonies and plantations in America, have been put under the management of the commissioners of the customs in England for the time being, by and under the authority and directions of the high treasurer, or commissioners of the treasury for the time being; and whereas the officers appointed for the collection of the said rates and duties in America are obliged to apply to the said commissioners of the customs in England for their special instructions and directions, upon every particular doubt and difficulty which arises in relation to the payment of the said rates and duties, whereby all persons concerned in the commerce and trade of the said colonies and plantations are greatly obstructed and delayed in the carrying on and transacting of their business; and whereas the appointing of commissioners to be resident in some convenient part of his Majesty’s dominions in America, and to be invested with such powers as are now exercised by the commissioners of the customs in England by virtue of the laws in being, would relieve the said merchants and traders from the said inconveniences, tend to the encouragement of commerce and to the better securing of the said rates and duties, by the more speedy and effectual collection thereof; be it therefore 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 the customs and other duties imposed by any act or acts of Parliament upon any goods or merchandises brought or imported into, or exported or carried from any British colony or plantation in America, may from time to time be put under the management and direction of such commissioners to reside in the said plantations, as his Majesty, his heirs, and successors, by his or their commission or commissions under the great seal of Great Britain, shall judge to be most for the advantage of trade and security of the revenue of the said British colonies; any law, custom, or usage to the contrary notwithstanding.
II. And it is hereby further enacted by the authority aforesaid that the said commissioners to be appointed, or any three or more of them, shall have the same powers and authorities for carrying into execution the several laws relating to the revenues and trade of the said British colonies in America, as were, before the passing of this act, exercised by the commissioners of the customs in England, by virtue of any act or acts of Parliament now in force, and it shall and may be lawful to and for his Majesty, his heirs, and successors, in such commission or commissions, to make provision for putting in execution the several laws relating to the customs and trade of the said British colonies; any law, custom, or usage to the contrary notwithstanding.
III. Provided always, and it is hereby further enacted by the authority aforesaid, that all deputations and other authorities granted by the commissioners of the customs in England before the passing of this act, or which may be granted by them before any commission or commissions shall issue in pursuance of this act, to any officer or as fully, to all intents and purposes, as if this act had not been made, until the deputation, or other authorities so granted to such officer or officers, respectively, shall be revoked, annulled, or made void by the high treasurer of Great Britain, or commissioners of the treasury for the time being.
SOURCES: John Raithby, Editor, The Statutes at Large of England and Great Britain: From Magna Carta to the Union of the Kingdoms of Great Britain and Ireland, Vol. 6: From 24 George II. A.D.1751 — to 7 George III. A.D.1767, pp. 754-5; Townshend Acts, Commissioners of Customs Act Text, American History Central: The Encyclopedia of American History, Accessed June 2, 2026.
An act for granting certain duties in the British colonies and plantations in America; for allowing a drawback of the duties of customs upon the exportation, from this kingdom, of coffee and cocoa nuts of the produce of the said colonies or plantations; for discontinuing the drawbacks payable on china earthen ware exported to America; and for more effectually preventing the clandestine running of goods in the colonies and plantations.
WHEREAS it is expedient that a revenue should be raised in your Majesty’s dominions in America, for making a more certain and adequate provision for defraying the charge of the administration of justice, and the support of civil government, in such provinces where it shall be found necessary; and towards further defraying the expenses of defending, protecting, and securing, the said dominions; we, your Majesty’s most dutiful and loyal subjects, the commons of Great Britain, in parliament assembled, have therefore 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 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 twentieth day of November, one thousand seven hundred and sixty seven, there shall be raised, levied, collected, and paid, unto his Majesty, his heirs, and successors, for and upon the respective goods herein after mentioned, which shall be imported from Great Britain 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 several rates and duties following; that is to say,
For every hundred weight avoirdupois of crown, plate, flint, and white glass, four shillings and eight pence.
For every hundred weight avoirdupois of green glass, one shilling and two pence.
For every hundred weight avoirdupois of red lead, two shillings.
For every hundred weight avoirdupois of white lead, two shillings.
For every hundred weight avoirdupois of painters colours, two shillings.
For every pound weight avoirdupois of tea, three pence.
For every ream of paper, usually called or known by the name of Atlas Fine, twelve shillings.
For every ream of paper called Atlas Ordinary, six shillings.
For every ream of paper called Bastard, or Double Copy, one shilling and six pence.
For every single ream of blue paper for sugar bakers, ten pence halfpenny
For every ream of paper called Blue Royal, one shilling and six pence.
For every bundle of brown paper containing forty quires, not made in Great Britain, six pence.
For every ream of paper called Brown Cap, not made in Great Britain, nine pence.
For every ream of paper called Brown Large Cap, made in Great Britain, four pence halfpenny.
For every ream of paper called Small Ordinary Brown, made in Great Britain, three pence.
For every bundle, containing forty quires, of paper called Whited Brown, made in Great Britain, four pence halfpenny.
For every ream of cartridge paper, one shilling and one penny halfpenny.
For every ream of paper called Chancery Double, one shilling and six pence.
For every ream of paper called Genoa Crown Fine, on shilling and one penny halfpenny.
For every ream of paper called Genoa Crown Second, nine pence.
For every ream of paper called German Crown, nine pence.
For every ream of paper called Fine Printing Crown, nine pence.
For every ream of paper called Second Ordinary Printing Crown, six pence three farthings.
For every ream of paper called Crown Fine, made in Great Britain, nine pence.
For every ream of paper called Crown Second, made in Great Britain, six pence three farthings.
For every ream of paper called Demy Fine, not made in Great Britain, three shillings.
For every ream of paper called Demy Second, not made in Great Britain, one shilling and
four pence halfpenny.
For every ream of paper called Demy Fine, made in Great Britain, one shilling and one penny halfpenny.
For every ream of paper called Demy Second, made in Great Britain, nine pence.
For every ream of paper called Demy Printing, one shilling and three pence.
For every ream of paper called Genoa Demy Fine, one shilling and six pence.
For every ream of paper called Genoa Demy Second, one shilling and one penny halfpenny.
For every ream of paper called German Demy, one shilling and one penny halfpenny.
For every ream of paper called Elephant Fine, six shillings.
For every ream of paper called Elephant Ordinary, two shillings and five pence farthing.
For every ream of paper called Genoa Fools Cap Fine, one shilling and one penny halfpenny.
For every ream of paper called Genoa Fools Cap Second, nine pence.
For every ream of paper called German Fools Cap, nine pence.
For every ream of paper called Fine Printing Fools Cap, nine pence.
For every ream of paper called Second Ordinary Printing Fools Cap, six pence three farthings.
For every ream of any other paper called Fools Cap Fine, not made in Great Britain, one shilling and ten pence halfpenny.
For every ream of any other paper called Fools Cap Fine Second, not made in Great Britain, one shilling and six pence.
For every ream of paper Fools Cap Fine, made in Great Britain, nine pence.
For every ream of paper called Fools Cap Second, made in Great Britain, six pence three farthings.
For every ream of paper called Imperial Fine, twelve shillings.
For every ream of paper called Second Writing Imperial, eight shillings and three pence.
For every ream of paper called German Lombard, nine pence.
For every ream of paper called Medium Fine, four shillings and six pence.
For every ream of paper called Genoa Medium, one shilling and ten pence halfpenny.
For every ream of paper called Second Writing Medium, three shillings.
For every ream of painted paper, not made in Great Britain, six shillings.
For every ream of paper called Fine Large Post, one shilling and ten pence halfpenny.
For every ream of paper called Small Post, one shilling and one penny halfpenny.
For every ream of paper called Fine Genoa Pot, six pence three farthings.
For every ream of paper called Second Genoa Pot, six pence three farthings.
For every ream of other paper called Superfine Pot, not made in Great Britain, one shilling and six pence.
For every ream of other paper called Second Fine Pot, not made in Great Britain, one shilling and one penny halfpenny.
For every ream of paper called Ordinary Pot, not made in Great Britain, six pence three farthings.
For every ream of paper called Fine Pot, made in Great Britain, nine pence.
For every ream of paper called Second Pot, made in Great Britain, four pence halfpenny.
For every ream of paper called Super Royal Fine, nine shillings.
For every ream of paper called Royal Fine, six shillings.
For every ream of paper called Fine Holland Royal, two shillings and five pence farthing.
For every ream of paper called Fine Holland Second, one shilling and six pence.
For every ream of paper called Second Fine Holland Royal, one shilling and six pence.
For every ream of paper called Ordinary Royal, nine pence.
For every ream of paper called Genoa Royal, two shillings and five pence farthing.
For every ream of paper called Second Writing Royal, four shillings and one penny halfpenny.
For every ream of paper called Second Writing Super Royal, six shillings.
For every hundred weight avoirdupois of paste-boards, mill-boards, and scale-boards, not made in Great Britain, three shillings and nine pence.
For every hundred weight avoirdupois of paste-boards, mill-boards, and scale-boards, made in Great Britain, two shillings and three pence.
And for and upon all paper which shall be printed, painted, or stained, in Great Britain, to serve for hangings or other uses, three farthings for every yard square, over and above the duties payable for such paper by this act, if the same had not been printed, painted, or stained; and after those rates respectively for any greater or less quantity.
II. And it is hereby further enacted by the authority aforesaid, That all other paper (not being particularly rated and charged in this act) shall pay the several and respective duties that are charged by this act, upon such paper as is nearest above in size and goodness to such unrated paper.
III. And be it declared and enacted by the authority aforesaid, That a ream of paper, chargeable by this act, shall be understood to consist of twenty quires, and each quire of twenty four sheets.
IV. And it is hereby further enacted by the authority aforesaid, That the said rates and duties, charged by this act upon goods imported into any British American colony or plantation, shall be deemed, and are hereby declared to be, sterling money of Great Britain; and shall be collected, recovered, and paid to the amount of the value which such nominal sums bear in Great Britain; and that such monies may be received and taken, according to the proportion and value of five shillings and six pence the ounce in silver; and 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, as any other duties, now payable to his Majesty upon goods imported into the said colonies or plantations, may be raised, levied, collected, paid, and recovered, by any act or acts of parliament now in force, 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 duties (except the necessary charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same) shall be applied, in the first place, in such manner as is herein after mentioned, in making a more certain and adequate provision for the charge of the administration of justice, and the support of civil government, in such of the said colonies and plantations where it shall be found necessary; and that the residue of such duties 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.
V. And be it further enacted by the authority aforesaid, That his Majesty and his successors shall be, and are hereby, impowered, from time to time, by any warrant or warrants under his or their royal sign manual or sign manuals, countersigned by the high treasurer, or any three or more of the commissioners of the treasury for the time being, to cause such monies to be applied, out of the produce of the duties granted by this act, as his Majesty, or his successors, shall think proper or necessary, for defraying the charges of the administration of justice, and the support of the civil government, within all or any of the said colonies or plantations.
VI. And whereas the allowing a drawback of all the duties of customs upon the exportation, from this kingdom, of coffee and cocoa nuts, the growth of the British dominions in America, may be a means of encouraging the growth of coffee and cocoa in the said dominions; be it therefore enacted by the authority aforesaid, That from and after the said twentieth day of November, one thousand seven hundred and sixty seven, upon the exportation of any coffee or cocoa nuts, of the growth or produce of any British colony or plantation in America, from this kingdom as merchandize, the whole duties of customs, payable upon the importation of such coffee or cocoa nuts, shall be drawn back and repaid; in such manner, and under such rules, regulations, penalties, and forfeitures, as any drawback or allowance, payable out of the duties of customs upon the exportation of such coffee or cocoa nuts, was, could, or might be paid, before the passing of this act; any law, custom, or usage, to the contrary notwithstanding.
VII. And it is hereby further enacted by the authority aforesaid, That no drawback shall be allowed for any china earthen ware sold, after the passing of this act, at the sale of the united company of merchants of England trading to the East Indies, which shall be entered for exportation from Great Britain to any part of America; any law, custom, or usage, to the contrary notwithstanding.
VIII. And it is hereby further enacted by the authority aforesaid, That if any china earthen ware sold, after the passing of this act, at the sale of the said united company, shall be entered for exportation to any part of America as china earthen ware that had been sold at the sale of the said company before that time; or, if any china earthen ware shall be entered for exportation to any parts beyond the seas, other than to some part of America, in order to obtain any drawback thereon, and the said china earthen ware shall nevertheless be carried to any part of America, and landed there contrary to the true intent and meaning of this act; that then, in each and every such case, the drawback shall be forfeited; and the merchant or other person making such entry, and the master or person taking the charge of the ship or vessel on board which the said goods shall be loaden for exportation, shall forfeit double the amount of the drawback paid, or to be paid, for the same, and also treble the value of the said goods; one moiety to and for the use of his Majesty, his heirs, and successors; and the other moiety to such officer of the customs as shall sue for the same; to be prosecuted, sued for, and recovered, in such manner and form, and by the same rules and regulations, as other penalties inflicted for offences against any laws relating to the customs may be prosecuted, sued for, and recovered, by any act or acts of parliament now in force.
IX. And for the more effectual preventing the clandestine running of goods in the British dominions in America, be it further enacted by the authority aforesaid, That from and after the said twentieth day of November, one thousand seven hundred and sixty seven, the master or other person having or taking the charge or command of every ship or vessel arriving in any British colony or plantation in America shall, before he proceeds with his vessel to the place of unlading, come directly to the custom house for the port or district where he arrives, and make a just and true entry, upon oath, before the collector and comptroller, or other principal officer of the customs there, of the burthen, contents, and lading of such ship or vessel, with the particular marks, numbers, qualities, and contents, of every parcel of goods therein laden, to the best of his knowledge; also where and in what port she took in her lading; of what country built; how manned; who was master during the voyage, and who are owners thereof; and whether any, and what goods, during the course of such voyage, had or had not been discharged out of such ship or vessel, and where: and the master or other person having or taking the charge or command of every ship or vessel, going out from any British colony or plantation in America, before he shall take in, or suffer to be taken into or laden on board any such ship or vessel, any goods, wares, or merchadizes, to be exported, shall, in like manner, enter and report outwards such ship or vessel, with her name and burthen, of what country built, and how manned, with the names of the master and owners thereof, and to what port or place he intends to pass or sail: and before he shall depart with such ship or vessel out of any such colony or plantation, he shall also bring and deliver unto the collector and comptroller, or other principal officer of the customs at the port or place where he shall lade, a content in writing, under his hand, of the name of every merchant, or other person who shall have laden, or put on board any such ship or vessel, any goods or merchandize, together with the marks and numbers of such goods or merchandize: and such master or person having or taking the charge or command of every such ship or vessel, either coming into , or going out of, any British colony or plantation as aforesaid, whether such ship or vessel shall be laden or in ballast, or otherwise, shall likewise publickly, in the open custom house, to the best of his knowledge, answer upon oath to such questions as shall be demanded of him by the collector and comptroller, or other principal officer of the customs for such port or place, concerning such ship or vessel, and the destination of her voyage, or concerning any goods or merchandize that shall or may be laden on board her, upon forfeiture of one hundred pound sterling money of Great Britain, for each and every default or neglect; to be sued for, prosecuted, recovered, and divided, in the same manner and form, by the same rules and regulations in all respects, as other pecuniary penalties, for offences against the laws relating to the customs or trade of his Majesty’s colonies in America, may, by any act or acts of parliament now in force, be prosecuted, sued for, recovered, and divided.
X. And whereas by an act of parliament made in the fourteenth year of the reign of King Charles the Second, intituled, An act for preventing frauds, and regulating abuses, in his Majesty’s customs, and several other acts now in force, it is lawful for any officer of his Majesty’s customs, authorized by writ of assistance under the seal of his majesty’s court or exchequer, to take a constable, headborough, or other public officer inhabiting near unto the place, and in the day-time to enter and go into any house, shop, cellar, warehouse, or room or other place, and, in case of resistance, to break open doors, chests, trunks, and other package there, to seize, and from thence to bring, any kinds of goods or merchandize whatsoever prohibited or uncustomed, and to put and secure the same in his Majesty’s store-house next to the place where such seizure shall be made: and whereas by an act made in the seventh and eighth years of the reign of King William the Third, intituled, An act for preventing frauds, and regulating abuses, in the plantation trade, it is, amongst other things, enacted, that the officers for collecting and managing his Majesty’s revenue, and inspecting the plantation trade, in America, shall have the same powers and authorities to enter houses or warehouses, to search for and seize goods prohibited to be imported or exported into or out of any of the said plantations, or for which any duties are payable, or ought to have been paid; and that the like assistance shall be given to the said officers in the execution of their office, as, by the said recited act of the fourteenth year of King Charles the Second, is provided for the officers in England: but, no authority being expressly given by the said act, made in the seventh and eighth years of the reign of King William the Third, to any particular court to grant such writs of assistance for the officers of the customs in the said plantations, it is doubted whether such officers can legally enter houses and other places on land, to search for and seize goods, in the manner directed by the said recited acts: To obviate which doubts for the future, and in order to carry the intention of the said recited acts into effectual execution, be it enacted, and it is hereby enacted by the authority aforesaid, That from and after the said twentieth day of November, one thousand seven hundred and sixty seven, such writs of assistance, to authorize and impower the officer of his MajestyÂ’s customs to enter and go into any house, warehouse, shop, cellar, or other place, in the British colonies of plantations of America, to search for and seize prohibited or uncustomed goods, in the manner directed by the said recited acts, shall and may be granted by the said superior or supreme courts of justice having jurisdiction within such colony or plantation respectively.
XI. And be it further enacted by the authority aforesaid, That if any action or suit shall be commenced either in Great Britain or America, against any person or persons for any thing done in pursuance of this act, the defendant or defendants in such action or suit may plead the general issue, and give this act, and the special matter , in evidence at any trial to be had thereupon; and that the same was done in pursuance and by the authority of this act: and if it shall appear so to have been done, the jury shall find for the defendant or defendants: and if the plaintiff shall be nonsuited, or discontinue his action after the defendant or defendants shall have appeared, or if judgement shall be given upon any verdict or demurrer against the plaintiff; the defendant or defendants shall recover treble costs, and have the like remedy for the same as defendants have in other cases by law.
SOURCES: Townshend Acts: Revenue Act Text, American History Central: The Encyclopedia of American History, accessed June 2, 2026; an abstracted version can be found in William MacDonald, Documentary Source Book of American History1606-1898, pp. 143-6; a differently abstracted version can be found in Felix Fügel, Documents Relating to American Economic History 1651-1820, pp. 72-7.
