XXVI. And be it enacted, That no Salt fhall be delivered Delivering Sale from any Salt-works or Pits, without Notice first given to the without Notice. Officer appointed for that Purpose, upon Pain of forfeiting of the Salt fo delivered, and after the Rate of ten Shillings per Bufhel Penalty. for the fame, to be recovered from the Owner or Owners of the Salt-works or Pits, where fuch Salt fhall be fo delivered; the one Moiety or half Part of which Forfeitures to be to the Ufe of the Profecutor, and the other Moiety or half Part to the Ufe of His Majefty, His Heirs and Succeffors. Salt perished at XXVII. And be it further enacted by the Authority aforefaid, Landing Salt That if any of the Salt, for which the Duty fhall have been after Duty rerepaid or difcharged upon the Exportation thereof, as is herein- paid, before Duty before directed, fhall (by Fraud or otherwife) be landed in Eng- again paid. land, Dominion of Wales, or Town of Berwick upon Tweed, before the Duty be again paid, and fuch Entry, and all other Things performed, as are hereinbefore required, in cafe where any foreign Salt is imported, every Perfon fo offending shall forfeit double the Value (and after the Rate of ten Shillings per Bufhel) of fuch Salt fo landed, and fuch other Penalties and Forfeitures as Penalty. are herein inflicted upon any Perfon, who fhall land any foreign Salt contrary to the true Intent and Meaning of this Act. XXVIII. And be it further enacted by the Authority afore- Allowance to faid, That if any Merchant or other Perfon, being a Subject of Subjects of Eng land exporting this Realm of England, fhall fhip any Salt or Rock-Salt, that fhall have paid the Duty to His Majefty, His Heirs or Succeffors, by this Act impofed, to convey it by Sea to any Part of England, and the Veffel on which fuch Salt as aforefaid is fhipped fhall either perish at Sea, or be taken by Enemies with fuch Salt on board her, that in fuch Cafe any Merchant or Perfon, Owner of the faid Salt, fhall, upon Proof made before the Juftices of the Peace at the Quarter-Seffions held for the County, Riding, Divifion or Town, wherein he doth inhabit, of the Lofs of fuch Salt fo fhipped, receive from the faid Seffions a Certificate that fuch Proof was made before them; and upon producing the faid Certificate to any of the Officers appointed to collect the Duty by this Act impofed, the faid Officer or Officers are hereby required to let fuch Perfons buy the like Quantity of Salt, as is expreffed in the Certificate to be loft, without paying to His Majefty, His Heirs or Succeffors, any Duty or Excife for the fame; any Thing in this Act contained to the contrary notwithstanding. XXIX. Provided alfo, and be it enacted, That it fhall and Salt after Entry may be lawful for the Owners and Proprietors of any Salt-Rock may be removed or Rock-Salt, to remove and carry out of and from the Pits or Warehoufes adjoining to or belonging to fuch Pits, into his or their own Warehouses, or other Places for ftoring thereof, for Conveniency of felling or fhipping of the fame, any of the faid Salt-Rock or Rock-Salt, after due Entry made thereof, and a Warrant or Ticket taken for the fame, from the Officer next to fuch Salt-pits; which Warrant or Ticket the faid Officer is hereby required upon Demand to give without Fee or Reward, as aforefaid; and that the faid Owners or Proprietors fhall not be obliged to pay or fecure the Payment of the faid Duty, until fach Time as the faid Salt-Rock or Rock-Salt shall be fold and delivered as aforefaid. M 2 XXX. And to convenient Warehoutes. Contract before 25 Dec. 1698, void. Exception. XXX. And be it further enacted by the Authority aforefaid, That no Perfon or Perfons whatsoever fhall be obliged, by virtue of any Contract made at any Time before the five and twentieth Day of December One thoufand fix hundred ninety eight, to deliver any Salt or Rock-Salt, unless the Perfon who is to receive the fame, fhall, before or at the Time of Delivery of the fame by fuch Contract, pay to the Seller thereof fuch Sum or Sums as he fhall have paid, or fecured to pay, for fo much of the Duties thereupon as are impofed by virtue of this Act. And whereas Salt-Rock, or Rock-Salt, taken out of Pits in fuch great Lumps that cannot be measured without breaking the fame to Powder, would be great Lofs to the Proprietors thereof;' Be it therefore enacted, That all Salt-Rock or RockRock-Salt 120lb. Salt, taken out of Pits, fhall be entred by Weight only; and that one hundred and twenty Pounds Weight thereof fhall be deemed and taken to be a Winchester Bufhel, of eight Gallons Winchester Meafure, and fhall be entred, rated and taxed accordingly. [75lb. 10 & 11 W.3. c. 22. § 2.] wt, to a Bushel. Refiners of Rock-Salt, to have an addi tional Abate per Bushel. XXXI. Ånd to the Intent that Salt made by melting and refining of Rock-Salt may not, contrary to the true Intent and Meaning of this Act, be charged more than other English Salt; Be it further enacted by the Authority aforefaid, That where any ment of 2s. 4d. fuch Rock-Salt fhall be meited and refined, which had before paid the Duty impofed by this Act, according to the Direction of the fame, the Perfon who fhall make fuch Salt by refining, fhall (over and above his Allowance by any former Act) receive, by virtue of this Act, an Allowance and Abatement of the Duty on the Salt by him fo made, after the Rate and Proportion of two Shillings and Four pence for every Bufhel of fuch RockSalt, fo melted and refined, which had paid the Duty, as aforefaid, and being weighed in the Prefence of the Officer before melted down, and Oath being first made before fome Justice of the Peace, near adjoining to fuch Salt-works, of the particular Quantities of the faid Rock-Salt fo by him employed in making the faid Salt by refining, which Oath the faid Juftice of the Peace is hereby impowered to adminifter, and upon due Proof, by Oath or otherwise, made of the Payment of the Duty impofed by this A&: [See as to Scotland 5 Ann. c. 8. Art. 8.] Charge of Management to be paid out of the Duties. What Salt is intended to be charged. XXXII. Provided always, and be it enacted, That it shall and may be lawful to and for His Majefty, His Heirs and Succeffors, or to or for the Commiffioners of the Treasury, or any three or more of them, or the Treafurer of the Exchequer for the Time being, out of the faid Duties arifing upon Salt by this Act, to caufe fuch Sum and Sums of Money to be expended and paid from Time to Time, for Salaries or other incident Charges, as fhall be neceffary in and for the receiving, collecting, levying or managing of the fame Duties upon Salt; any Thing in this Act contained to the contrary notwithstanding. XXXIII. And it is hereby declared and enacted by the Autho rity aforefaid, That all Salt made from Rock-Salt (allowing the Drawback for the fame, as in this A&t is mentioned) and all refined Salt, or Salt made from Salt either imported or made in England, is and is intended to be charged and chargeable with the faid Duties by this Act granted; any Thing herein contained to the contrary notwithstanding. XXXIV. And Duties. XXXIV. And to the end the faid Duties upon Salt may be Regulation for equally paid, it is hereby declared and enacted by the Authority Payment of aforefaid, That all Salt at all Salt-works and Salt-pits (Rock-Salt excepted) fhall be afcertained, as to the Payment of the faid Duty by this Act, at the Rate of fifty fix Pounds Weight to the Bushel, and no more. XXXV. And be it further enacted and declared by the Au- Al' imported thority aforefaid, That all Salt, whether brought from Scotland Sait, landed be fore due Entry. by Land, and alfo all imported Salt, whether the fame be of the Product or Manufacture of this Kingdom, or of the Dominion of Wales, or Town of Berwick upon Tweed, brought in, landed or put on Shore, before due Entry made with the Officers appointed to receive the fame, and Payment of the Duties by this Act imposed, shall be forfeited, and after the Rate of ten Shillings Forfeited, &c. per Bushel for fuch Salt, tot be recovered from the Offender † Sic. (to wit) one Moiety thereof to His Majefty, His Heirs and Succeffors, and the other Moiety thereof to him or them that fhall or will feize, inform or fue for the fame; any Thing in this Act to the contrary in any wife notwithstanding. XXXVI. And for the better ascertaining the faid Duties on Salt, according to the Bufhel of fifty fix Pounds Weight, hereinbefore declared, in all Parts and Places where any Salt-work or Salt-pit is or fhall be; Be it enacted by the Authority afore- Collectors to faid, That every Collector or Officer, appointed to receive and provide Scales at collect the faid Duties upon Salt, fhall provide, at every fuch every Salt-work. Salt-work or Salt-pit, a fufficient Beam, Scale and Weight or Stileard, and fhall have Liberty to fix the fame in fome convenient Place in or about fuch Salt-work, or Salt-pit, for the weighing all Salt that fhall be delivered from fuch Salt-work or Salt pit; and that one or more Perfon or Perfons (as Occafion fhall require) living in or near fuch Salt-work or Salt-pit, fhall be admitted and fworn to the due and true weighing all Salt from thence to be delivered, before one or more Justice or Justices of the Peace near adjoining (which Oath he or they are hereby im- Oath. powered to adminifter) without Fee or Reward; and fuch Weigher and Weighers fhall be fatisfied and paid for their Pains in weighing fuch Salt by the faid Collector or Officer for the faid Duties. • XXXVII. And whereas the Carriers of Salt do frequently load feveral Horfes with Salt at one Salt-work and at one Time, for which they have had but one Warrant or Permit, and are often obliged, for convenient Carriage of the said Salt to several Places, to separate the faid Horfes, and to drive them several Roads, by which Means fome of the faid Salt may be liable to Seizure: For the Prevention therefore of such Inconveniences How far Officers to the faid Carriers, it is hereby enacted, and the faid Officers to deliver War are hereby strictly charged and required to deliver gratis, and rants, &c. without Delay, fuch and fo many feveral Warrants or Permits to gratis. each Carrier of Salt as he fhall demand, for fuch several Horfe. loads of Salt, as he shall load at one Time, and at one Salt-work. to Carriers XXXVIII. And be it enacted by the Authority aforefaid, 56lb.wt.a Bushel That all Perfons felling Salt made for Ufe (except foreign Salt) of Salt. fhall fell the fame after the Rate of fifty fix Pounds Weight to greater the Bufhel, and not otherwife, and fo in Proportion for a M 3 fhall Fenalty. Lord Mayor of and Bills of Juflices of Peace in other fhall for every fuch Offence forfeit the Sum of five Pounds to the Informer, to be fued for and recovered in fuch Manner as other Forfeitures by this A&t are to be fued for and recovered. XXXIX. And for the preventing of Exactions upon Sale of Salt in this Kingdom, and to have the Rates and Prices thereof afcertained; Be it further enacted and declared by the Autho rity aforefaid, That the Lord Mayor and Court of Aldermen of the City of London fhall and may, (and are hereby required, in the Court of Aldermen within the City of London, upon or before the tenth Day of July in the Year of our Lord One thousand fix hundred ninety eight) fet, afcertain, and publish in Writing, certain reasonable Rates and Prices upon all Salt, to be fold or expofed to Sale after the faid tenth Day of July, in the City of London and Precincts thereof, and the Bills of Mortality; and that the refpective Juftices of the Peace for the respective Counties, Ridings, Divifions, Cities and Places, within the Kingdom of England, Dominion of Wales and Town of Berwick upon Tweed, fhall and may (and are hereby required, upon or before the first Day of August in the Year of our Lord One thousand fix hundred ninety eight, at the feveral and refpective General Seffions of the Peace for the faid feveral and respective Counties, Ridings, Divifions, Cities and Places, wherein they are or fhall be Juftices of the Peace) fet, ascertain, and duly publish in Writing, certain reasonable Rates and Prices upon all Salt to be fold or expofed to Sale, after the faid firft Day of August One thoufand fix hundred ninety eight, within the said several and refpective Counties, Ridings, Divifions, Cities and Places, wherein they are or fhall be Juftices of the Peace; and that the Lord Mayor of London, and the said Court of Aldermen in the Court of Aldermen, and that the faid refpective Juftices of the Peace of the feveral and refpective Counties, Ridings, Divifions, Cities, and Places aforefaid, as aforefaid, at the feveral and refpective General Seffions of the Peace for the faid feveral and respective Counties, Ridings, Divifions, Cities and Places, wherein they are or fhall be Juftices of the Peace, fhall and may, and are hereby required from Time to Time (if neceflary) at the several and refpective General Seffions of the Peace for the faid feveral and refpective Counties, Ridings, Divifions, Cities and Places, from and after the faid first Day of Auguft One thousand fix hundred ninety eight, by Writing duly made and published, alter and correct the Rates and Prices of all Salt to be fold and expofed to Sale in the faid feveral and refpective Places; which Rates and Prices which fhall be fo fet, afcertained, altered and corrected, are hereby enacted and required to be obferved, accepted, received and taken, by all and every Perfon and Perfons felling or expofing to Sale any Salt within the Kingdom of England, Dominion of Wales, or Town of Berwick upon Tweed ; Selling at higher and if any Perfon or Perfons fhall fell any Salt at any higher Price or Rate, or refufe to fell any Salt at the Prices and Rates aforefaid, fuch Perfon and Perfons fo offending, fhall for every fuch Offence forfeit and pay the Sum of five Pounds, to be levied out of the Goods and Chattels of fuch Offender or Offenders, by Diftrefs and Sale thereof, by Warrant under the Hand and Seal of the Lord Mayor of the City of London, or of any Justice or Juftices of the Peace for the Place or Places wherein fuch Offence Prices. Penalty. fhall fhall be committed, or Diftrefs fhall be to be made: And in Default of fufficient Diftrefs for the fame, it fhall and may be lawful, by Warrant under the Hand and Seal from the Lord Mayor of the City of London, or from any Juftice of the Peace as aforefaid, to imprison the said Offender or Offenders, until such Offender or Offenders fhall pay the faid Sum of five Pounds; one Moiety of which Sum of five Pounds is hereby enacted to How disposed of. be paid to the Ufe of our Sovereign Lord the King, and the other Moiety thereof to be paid to fuch Perfon or Perfons as fhall inform and profecute for the fame before the faid Lord Mayor of London, or the faid respective Justices as aforefaid. XL. And whereas in and by one other Act of this present 9 & 10 W. 3. Seffion of Parliament, intituled, An Ad for granting to His c. 25. Majefty, His Heirs and Succeffors, further Duties upon ftamped Vellum, Parchment and Paper, feveral Rates, Impofitions, Duties, Charges and Sums of Money therein particularly expreffed, are to be paid for and upon fuch Matters and Things as are ⚫ therein mentioned, for ever, but subject to such Power of Redemption, as in and by any other Act of this Seffion of Parliament was or fhould be declared or provided concerning the fame: And whereas it is thought reasonable for the Satisfaction, Recompence and Encouragement of fuch Perfons and • Corporations (the Corporation of the Bank of England only excepted) as will voluntarily contribute and advance Monies for or towards the raifing the Sum of two millions of Pounds Sterling, for the Supply of His Majefty's extraordinary Occafions, to fettle and establish a good, fure, and lafting Fund, out of which the faid Perfons and Corporations contributing ⚫or advancing Money as aforefaid, and their Executors, Adminiftrators, Succeffors and Affigns refpectively, may have, receive ⚫ and enjoy certain Annuities or yearly Payments, to be computed after the Rate of eight Pounds per Centum per Annum, for the Monies fo by them to be contributed or advanced, and fuch fpecial Benefit of Trade, and other Advantages as are hereafter in this Act expreffed; fubject nevertheless to fuch Power of of Redemption, as in this Act is provided in that Behalf;" Be it therefore enacted, and it is hereby enacted by the Autho- Duties on Salt rity aforefaid, That the Commiffioners and Governors of the and Stamps Revenue or Receipt of Excife for the Time being, at the Head to he kept apart, Office in London, from Time to Time, fhall feparate and keep into the Exche and paid weekly apart all and every the Sum and Sums of Money arifing by the quer. feveral Rates and Duties for or upon Salt, and Rock-Salt, by this A&t granted, as the fame fhall from Time to Time arife, or be paid into the faid Office of Excife by the Receivers or Collectors of the fame, or by any other Perfon or Perfons whatsoever; and that the Chief Commiffioners for marking and ftamping of Vellum, Parchment and Paper, or for managing the Duties there. upon for the Time being, fhall at their Head Office caufe to be feparated and kept apart in like Manner, all and every the Monies arifing by the refpective Rates and Duties granted by the A& before mentioned, for and upon Vellum, Parchment and Paper, as the fame fhall from Time to Time arife or be paid into their Office: And as well the faid Commiffioners and Governors of Excife, as the faid Commiffioners for the faid Duties upon Vellum, Parchment and Paper refpectively for the Time being, are hereby M 4 |