Section IV Proviso for Goods taken by Enemies or Pirates or perished on the Sea.

Proof before the Treasurer of England or Chief Baron of the Exchequer.;

The Customs of Goods shipped in Carracks or Gallies by Denizens.

And bee it further Enacted by the authority aforesaid that if any Goods or Merchandize as aforesaid of any Merchant being borne Denizen after the said fower and twentieth day of June hath beene or at any time hereafter dureing Your Majesties life shall bee taken by any Enimies or Pirates upon the Sea; or perished in any ship or ships that shall happen to bee taken or perished dureing Your Majesties Life wherof the Subsidies and other Duties aforesaid are or shall be duely paid or agreed for as aforesaid and that duely proved before the Treasurer of England, Co[m]missioners of the Treasury or Cheife Baron of the Exchequer for the time being by the examination of the same Merchants if they be alive, or of their Executors or Administrators if they be dead, or by two credible Witnesses at the least sworne, or other reasonable Witnisses and proofe sworne, then the same Merchant or Merchants his or their Executors or Administrators shall or may newly ship in the same Port where the goods and merchandice aforesaid were or shall be customed soe much other merchandize or goods as the same goods or merchandize are or shall be lost as aforesaid shall amount X1to in Custome without paying of any thing for the same, soe as the same proofe be recorded and allowed of in the Court of Exchequer and certified unto the Collectors of the Customes of the Port where the same wares or merchandize are to be newly shiped without custome as aforesaid And further That every Merchant Denizen who shall hereafter shipp any goods or merchandize in any Carrack or Gally shall pay to your Majesty all manner of Customes and all the Subsidies aforesaid as any Alien borne out of the Realme.