20. And whereas the immoderate use of rum and other spirits, imported into _Newfoundland_ from his Majesty’s colonies and plantations in _America_ has been found to be highly detrimental to the fisheries carried on there, and it is therefore proper to endeavour to diminish the consumption thereof; be it enacted by the authority aforesaid, That, from and after the first day of _January_ one thousand seven hundred and seventy-six, there shall be paid in to his Majesty, his heirs and successors, for every gallon of rum, or other spirits, which shall be brought or imported into the island of _Newfoundland_ from any _British_ colony or plantation on the continent of _America_, the sum of one shilling sterling money of _Great Britain_; and the same shall be collected, recovered, and paid, to the amount of the value of which such nominal sum bears in _Great Britain_, and may be received and taken according to the proportion and value of five shillings and sixpence the ounce in silver; and the said duty hereby granted 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, except in such cases where any alteration is made by this act, as any other duties payable to his Majesty upon goods imported into any _British_ colony or plantation in _America_ are raised, levied, collected, paid, and recovered, by any act or acts of parliament, 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 duty, (except the necessary charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same), shall be paid into the receipt of his majesty’s exchequer, and applied and appropriated to the same uses and purposes as the duties arising by that part of the customs, commonly called _The Old Subsidy_, payable in _Great Britain_, are applied and appropriated. [Sidenote: After _Dec. 25, 1775_, bounties granted by Act 11 _Geo._ III. extended to _Ireland_. Officers to certify that ships are properly fitted out, before they proceed on their voyage. Commissioners of the revenues in _Ireland_, on receiving such certificates, to grant licence, _&c._]