WHEREAS _the welfare and prosperity of your Majesty's sugar colonies in_ America _are of the greatest consequence and importance to the trade, navigation and strength of this kingdom: and whereas the planters of the said sugar colonies have of late years fallen under such great discouragements, that they are unable to improve or carry on the sugar trade upon an equal footing with the foreign sugar colonies, without some advantage and relief be given to them from_ Great Britain: for remedy whereof ... be it enacted ..., That from and after [December 25, 1733], there shall be raised, levied, collected and paid, unto and for the use of his Majesty ..., upon all 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 of his Majesty ..., which at any time or times within or during the continuance of this act, 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 ..., the sum of nine pence, money of _Great Britain_ ..., for every gallon thereof, and after that rate for any greater or lesser quantity: and upon all molasses or syrups of such foreign produce or manufacture as aforesaid, which shall be imported or brought into any of the said colonies or plantations of or belonging to his Majesty, the sum of six pence of like money for every gallon thereof ... and upon all sugars and paneles of such foreign growth, produce, or manufacture as aforesaid, which shall be imported into any of the said colonies or plantations of or belonging to his Majesty, a duty after the rate of five shillings of like money, for every hundred weight _Avoirdupoize_.... [Sections II-VIII make provision for enforcing the act and for extending its provisions to Ireland.]