ported from Guadeloupe and Martinique in payment of debts due him. Part of Columbier's sugars were shipped in payment of debts due him in the island of Martinique at the time of its evacuation by the British occupying force, and part were for his account in return for a portion of a cargo shipped by Columbier to Dominica and there sold to British merchants to be paid in sugars and other produce under inspection and permission of General Dalrymple and the acting collector and naval officers. The appellants relied first upon instructions left by General Dalrymple for his successor Captain Partridge to the effect that sugars brought from the French Islands "after received for the payment of our Merchants Debts" were to be reshipped without any duty. 129 In the second place, the sugars allegedly received by appellants in return for cargoes were claimed to be the objects of daily importation and traffic at Dominica. As to these respondent's witness, the collector at Roseau, had testified that he had never heard of any duty other than the inland duty of 1 percent being laid upon sugars landed for transfer. 130 All the sugar had been landed before January 19, 1764, on which day Captain Partridge by proclamation had ordered that the proprietors and owners of all sugars then imported into Dominica should give bond at his Majesty's custom house to pay foreign duties at the post from which they should clear, on pain of confiscation. 131 This proclamation, it was claimed, had reference only to future importations. Respondent insisted that all the sugars were French, since no sugar cane was grown in Dominica. All had been landed at Dominica and on the news of Knowler's approach had been reshipped with a view to being cleared out as English sugars without payment of foreign duties, a practice prevalent in the island for some time after it became subject to British dominion. The purpose of the statute 6 George 11, c. 13, had been to put the English sugar trade on an equal footing with the foreign, to which end a duty of y. had been imposed. This duty was made payable in ready money by the importer before landing; otherwise the goods were forfeit. Here it was admitted the sugars were foreign, and as the s*. duty had not been paid before landing, they were forfeit. If foreign sugars were to be admitted to an entry after they were actually forfeited, the Act of 6 George II would be evaded. Neither Partridge by his proclamation nor his predecessor, "or even the Crown could repeal, qualify 129 The text of tire orders (Jan. 3, 1764) appended as an exhibit to the Case of appellant McNelly (ibid., 36,220/103, p. 8). Dalrymple makes the remarkable admission that because of the chicane of the French governor of Guadeloupe in preventing English merchants from getting their "effects" off that island, "I have opened our Ports, perhaps, more than the Law of Trade permit to facilitate that Operation to them." 130 The deposition is appended to Appellant McNelly's Case (ibid,, f. 101, p. 4). 131 Ibid., f. 104, p. 9,