33. And it is hereby further enacted by the authority aforesaid, That one moiety of the penalties and forfeitures inflicted by this act (except in such cases where other directions are given by this act) shall be to the use of his Majesty, his heirs and successors, and the other moiety to such officer or officers of the customs as shall sue or prosecute for the same in any of his Majesty’s courts of record at _Westminster_ or _Dublin_, or in the court of exchequer in _Scotland_, or in any court of admiralty, having jurisdiction in his Majesty’s colonies or islands respectively, where the offence shall be committed. [Sidenote: Forfeitures incurred in _Newfoundland_ to be sued for in the vice admiralty court in said island. Persons aggrieved may appeal to the proper admiralty court in _Britain_.] 34. And be it further enacted by the authority aforesaid, That, from and after the first day of _January_ one thousand seven hundred and seventy-six, the penalties and forfeitures inflicted by any act of parliament relating to the trade or revenues of the _British_ colonies or plantations in _America_, which shall be incurred in the said island of _Newfoundland_, shall be sued for, prosecuted, and recovered, in the court of vice admiralty having jurisdiction in the said island, and in no other; and if any person or persons shall think him or themselves aggrieved by any judgement, sentence, or determination of any court of vice admiralty, or other court having jurisdiction in _Newfoundland_, upon any suit or prosecution commenced there for any penalty or forfeiture inflicted by any act of parliament relating to the trade or revenues of the _British_ colonies or plantations in _America_, it shall and may be lawful for such party to appeal from such judgement, sentence, or determination, in the first instance, to the proper court of admiralty in _Great Britain_, or to his Majesty in council; and that no appeal shall in such case lie or be brought in any other court or jurisdiction whatsoever, any law, custom, or usage, to the contrary notwithstanding. [Sidenote: Duties on goods exported or imported to be under the direction of the commissioners of customs, _etc._]