“An Act for the better strengthening of this Province, by granting to His Majesty certain Taxes and Impositions on the purchasers of Negroes and other slaves imported, and for appropriating the same to the uses therein mentioned, and for granting to His Majesty a duty on Liquors and other Goods and Merchandize, for the uses therein mentioned, and for exempting the purchasers of Negroes and other slaves imported from payment of the Tax, and the Liquors and other Goods and Merchandize from the duties imposed by any former Act or Acts of the General Assembly of this Province.”

“Whereas, the best way to prevent the mischiefs that may be attended by the great importation of negroes into this Province, will be to establish a method by which such importation should be made a necessary means of introducing a proportionable number of white inhabitants into the same; therefore for the effectual raising and appropriating a fund sufficient for the better settling of this Province with white inhabitants, we, his Majesty’s most dutiful and loyal subjects, the House of Assembly now met in General Assembly, do cheerfully give and grant unto the King’s most excellent Majesty, his heirs and successors, the several taxes and impositions hereinafter mentioned, for the uses and to be raised, appropriated, paid and applied as is hereinafter directed and appointed, and not otherwise, and do humbly pray his most sacred Majesty that it may be enacted,

Sec. 1. “And be it enacted, by his Excellency James Glen, Esquire, Governor in chief and Captain General in and over the Province of South Carolina, by and with the advice and consent of his Majesty’s honorable Council, and the House of Assembly of the said Province, and by the authority of the same, That from and immediately after the passing of this Act, there shall be imposed on and paid by all and every the inhabitants of this Province, and other person and persons whosoever, first purchasing any negro or other slave, hereafter to be imported, a certain tax or sum of ten pounds current money for every such negro and other slave of the height of four feet two inches and upwards; and for every one under that height, and above three feet two inches, the sum of five pounds like money; and for all under three feet two inches, (sucking children excepted) two pounds and ten shillings like money, which every such inhabitant of this Province, and other person and persons whosoever shall so purchase or buy as aforesaid, which said sums of ten pounds and five pounds and two pounds and ten shillings respectively, shall be paid by such purchaser for every such slave, at the time of his, her or their purchasing of the same, to the public treasurer of this Province for the time being, for the uses hereinafter mentioned, set down and appointed, under pain of forfeiting all and every such negroes and slaves, for which the said taxes or impositions shall not be paid, pursuant to the directions of this Act, to be sued for, recovered and applied in the manner hereinafter directed.”