Section III Duties to be paid at the Importation of the Commodities.

Penalty.

And it is hereby enacted by the authority aforesaid That the moneys to be leavyed, collected and paid by vertue of this Act, shall be leavyed collected and paid at the Importation of the Commodities charged thereby, and that over and above all other Dutyes and Summes of Moneys charged and payable upon the same and under the same Penalties and Forfeitures as for non payment of, or defrauding his Majestie of his Customes upon the said Commodities.