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Reilly, S. A.

"Our Legal Heritage : 600-1776 King Aehelbert - King George III"

Quebec
and then Montreal in 1760 in Canada were captured from the French.
About 1768 James Cook discovered New Zealand and Australia; his
maps greatly helped future voyages. The English East India
Company took over India as its Mogul Empire broke up.
Manufacturing in the American colonies that would compete with
British industry was suppressed by Great Britain. There were
increasing duties on goods imported into the colonies and
restrictions on exports. In 1763, Parliament imposed duties on
foreign imports going to America via Britain: to wit, sugar,
indigo, coffee, certain wines, wrought silks, calicoes, and
cambrick linen. Foreign vessels at anchor or hovering on colonial
coasts and not departing within 48 hours were made liable to be
forfeited with their goods. Uncustomed goods into or prohibited
goods into or out of the colonies seized by customs officials on
the ship or on land and any boats and cattle used to transport
them occasioned a forfeiture of treble value, of which 1/3 went to
the king, 1/3 went to the colonial governor, and 1/3 went to the
suer. Any officer making a collusive seizure or other fraud was to
forfeit 500 pounds and his office. In 1765, there was imposed a
duty on papers in the colonies to defray expenses of their
defense. It was thought to be a fair tax because it fell on
colonies in proportion to their wealth. The items taxed were to
carry a stamp showing that the duty on them had been paid.


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