smallpox, 400 were inoculated. The slaves were kept on the island until January, 1763, when appellant attempted to reship the 521 survivors to Havana. But respondent official refused to allow such reshipment until a duty was paid under provisions of a 1761 local revenue statute. This act provided that there should be paid a duty of 10 shillings current money for every slave imported or brought into any harbor, bay, etc., of the island, to be paid by the masters, owners, or importers of such slaves; a further duty of 20 shillings per head was to be paid by the purchaser or exporter of every such slave imported. To facilitate shipment, appellant paid the duty under protest and then sued for recovery of the money in an action of trespass on the case in the local Supreme Court. In July, 1763, judgment was given for appellant, but upon writ of error to the Governor and Council this judgment was reversed on August 18,1766. 538 The appeal then taken to the King in Council was entered in March, 1767. 539 The appellant in his conciliar case argued inter alia that it was an established maxim of government policy not to permit the colonies to impose duties upon the trade and navigation of the mother country. The royal instructions to the plantation governors constantly prohibited their giving way to such attempts. Although in cases of great emergency this prohibition had sometimes been dispensed with, and Jamaican governors impowered to assent to acts laying reasonable duties upon negroes during insular exigencies, yet even then it was ordered that the import duty be paid by the purchaser, not by the importer, and the export duty laid only upon such negroes as were actually sold in the island. Agreeable to this invariable maxim the 78th article of Governor Lyttleton's instructions declared that the governor should not assent to or pass any law imposing duties upon negroes imported into Jamaica, payable by the importer, or upon any slaves exported that had not been sold there. Consequently it was argued that as the act in question was made after notice of these instructions, it must have been intended that the import duty thereby laid was meant only as to negroes imported for sale and the export duty in case only of an actual sale or change of property in the island, else the act "being expressly contrary to his Majesty's instructions was and must be deemed void ab initio!' 540 538 This account is taken from the Case of the Appellant, Add. MS, 36,220/163. Respondent in a notation on this Case attacked the accuracy of its recitals and its correspondence to the bill of exceptions. The Case of the Respondent {Add. MS, 36,220/168) offers a different interpretation of the facts, alleging that Jamaica served as an entrepot and that tlie slaves would have been sold within the island if prices had warranted such sale. Since the Committee accepted the appellant's version of the facts, we feel our reliance is justified. 539 PC 2/1 12/192. SM Add. MS, 36,220/163. To this argument respondent noted on the margin of the Case "It seems extraordinary to contest the validity of this law now. The act has passed the Gov-