Colonists who owned ships and resided in the colony were exempted from paying castle duties in 1656. Three years later, the merchants, ship owners and masters engaged in the colonial trade were ordered, whenever the cargo was not destined for the English dominions in Europe, to pay upon each hogshead of tobacco a duty of ten shillings in the form of coin, bills of exchange, or commodities at an advance of twenty-five per cent on the original cost. All those persons transporting their cargoes in bottoms, whether natives or residents, were relieved from this tax. Pictured is a beauteau flat bottom boat such as was using to navigate the rivers and creeks in Virginia. Source: Hening's Statutes, p. 537.
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