Section LXVI The first Buyers of Tobacco Pipes to pay Duty to Makers over and above Prices.

Proceedings in case of Refusal, &c.

Provided always and be it enacted by the Authority aforesaid That the first Buyers of Tobacco Pipes shall pay and satisfie to the Makers and Manufacturers thereof the several Duties and Impositions by this Act taxed and imposed upon Tobacco Pipes in Proportion to what they shall buy over and above the usual Prices that have been paid for the same within Six Months last past And in case of Refusal or Neglect to pay the said Duties as aforesaid and on Complaint thereof made upon Oath to the Justices of the Peace att the next General Sessions of the Peace for the County or Place where such Pipes were made itt shall and may be lawfull for the said Justices to order the Payment thereof And in case of Disobedience to such Order to co[m]mitt the Party so refusing till hee shall pay the said Duties or to cause the same to be levied by Distresse and Sale of the Offenders Goods as in the Discretion of the said Justices shall seem meet And also that the Makers or Manufacturers of Tobacco Pipes shall not be liable to the Payment of the said Duties and Impositions until Three Months after the making of such Tobacco Pipes Any thing in this Act contained to the contrary thereof in anywise notwithstanding.