Section VIII

Drawback on English refined Sugar exported during this Act, on Oath, and on Searcher's Certificate of Shipping. &c.

And whereas great Quantities of Browne and Muscovado Sugars have formerly been refined here in England and afterwards exported to Forreigne Marketts whereby a great Number of People have been imployed and a Manufactury carried on very profitable to this Kingdome which Trade of refining Sugars for Exportation will be lost unlesse a Draw back be allowed when such Sugars are exported after they are refined here suitable to the Draw back allowed on the Exportation of Browne & Muscovado Sugar by reason forreigne Nations will be thereby enabled to refine them cheaper abroad than X1they can be done here att home Be it therefore enacted by the Authority aforesaid That for every Hundred weight of Sugar refined in England (and so in proportion for a greater or lesser Quantity) exported out of this Kingdome during the continuance of this Act there shall be repaid att the Custome House to the Exporter within One Month after Demand thereof the Su[m]m of Three shillings Oath being first made that the said Sugar so exported was produced from Browne and Muscovado Sugar charged by this Act imported from his Majesties Plantations in America and that the Duty of the said Browne and Muscovado Sugar was duely paid att the time of the Importation thereof and that the same was duely exported his Majesties Searcher also certifying the shipping thereof and all other Requisities duely performed according to the Book of Rates.