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The Spirit Duties, etc. Act 1741 (15 Geo. II, c.25) was an Act of Parliament of the Parliament of Great Britain passed in 1742, in force from 29 September 1742, and formally repealed in 1867. It allowed rum brought from the colonies to be stored on shore before the excise duty was paid. The Act aimed to simplify the importation of spirits. Previously, it was required to pay the excise duties on the entire shipment before it could be landed and sold. This meant that any delay in organising payment would require the ship carrying the spirits to remain in port until the cargo was cleared, both straining the capacity of the harbour and leaving the merchant with the additional costs of chartering the ship longer than anticipated.