Customs Act, 1763

and the Vessels, &c. seized and condemned, are to be disposed of, as Vessels of 40 Tons or under forfeited for importing Foreign Brandy, &c.

VI. And it is hereby further enacted by the Authority aforesaid, That every Ship or Vessel forfeited by this Act, shall be seized and prosecuted, and after Condemnation be burnt, destroyed, or used in his Majesty's Service by the Officers of the Customs or Excise, and the Tackle, Furniture and Apparel, disposed of and divided, and the Tonnage, ascertained in the same Manner as is directed by the Laws now in Force, with respect to Vessels of forty Tons or under forfeited for importing Foreign Brandy or other Spirits.