his or their Hand, within ten Days after Seizure, the faid Salt fhall be abfolutely forfeited to His Majefty, His Heirs and Succeffors, and fhall be fold the next General Day of Sale to be appointed by the Commiffioners, or their Officers respectively, after the faid Days are expired; the one Moiety or half Part of the Proceed thereof (all neceffary Charges being first deducted out of the whole) to be paid to the Ufe of His Majefty, His Heirs and Succeffors, and the other Moiety or half Part to be paid to the Party or Parties who feized the fame: and in cafe fuch Salt fo feized fhall be claimed within ten Days by the true and lawful Owner thereof, or by one deputed thereunto under his Hand, and if the faid Owner or Claimer fhall nevertheless neglect or refufe to make it appear before the next Justice of the Peace of the County where fuch Seizure fhall be made, by the Oath of one or more credible Witneffes (which Oath the faid Juftices are hereby impowered to adminifter) that the faid Salt fo feized was or had been duly entred, and a Warrant, Ticket or Licence obtained for the carrying and conveying the fame as aforefaid, that then the faid Salt fhall likewife be forfeited to His Majefty, His Heirs and Succeffors: And every Perfon who shall carry or convey, or caufe any Salt to be carried and conveyed, before due Entry made, and Warrant or Licence obtained as aforefaid, fhall likewife forfeit to His Majefty, His Heirs and Succeffors, double the Value, and alfo ten Shillings per Bufhel, and after that Rate, of and for fuch Salt fo carried and conveyed. Oath before XI. And be it further enacted, That no, Retailer or SliopSalt be shipped. keeper fhall be permitted to fhip any Salt, to be fent to any Port or Place within this Kingdom of England, Dominion of Wales and Town of Berwick upon Tweed, before he hath made it appear by Oath or otherwife, before the Commiffioners for collecting of the faid Duties granted by this Act, or their Officers or fome or one of them (which Oath they have hereby Power to adminifter) that the Duty of fuch Salt is paid or fecured to be paid, or that it was bought of fome other Retailer or Shop-keeper that hath paid the Duty.

Carrying away
Salt before

Entry.

Penalty.

Duty of Mater of ship-trantpunting Balt.

XII. And be it further enacted, That all and every Mafter and Commander of any Ship or Veffel whatsoever, that from and after the faid first Day of July One thoufand fix hundred ninety eight, fhall tranfport or carry any Salt or Rock-Salt, from one Port to another within this Kingdom of England, Dominion of Wales and Town of Berwick upon Tweed, thall, before he or they have any Warrant for the landing or delivering of fuch Salt (by him tranfported and carried on Shore in any Port) deliver to the Officers for collecting the faid Duties granted by this Act, in the faid Port appointed to receive the fame, a true Particular of the Quantity fo tranfported and carried as aforesaid, figned by the Officers for collecting the faid Duties granted by this Act, and by the Officers of the Customs, of the Port from whence the faid Ship or Veffel came; and then the Master or his Mate, or the Boatswain of fuch Ship or Veffel, shall make Oath before the Commiflioners for collecting the faid Duties granted by this Act, or their Officers, or fome or one of them (who are hereby impowered to adminifter the fame) that to his Knowledge there hath not been laid on board or taken into the faid Ship or Veffel, any Salt fince he gr they came from

fuch Port as aforefaid: And in cafe fuch Ship or Veffel be to Rule where Dedeliver one Part of her Salt at one Port, and another Part at livery at difanother Port or Ports, that then the Officers for collecting the ferent Parts. faid Duties, and the Officers of the Cuftoms, when fuch Part of the faid Salt fhall be delivered, thall certify on the Backfide of the Cocquet, Tranfire, or other Warrant, or elfe by Certificate alone, under the Hands and Seals of the Officers, how much, and what Quantity of the Salt mentioned in the Cocquet, Tranfire, or other Warrant from the Port from whence fuch Ship and Veffel came, hath been there landed and delivered; upon the Penalty. Penalty of forfeiting double the Value of the Salt that fhall be otherwise delivered, and likewife ten Shillings per Bushel, and after that Rate as aforefaid. [Provifions for Boats, &c.carrying Salt to be refhipped, 5 G. 1. c. 18. § 25.]

XIII. And be it further enacted, That no Fee or Reward be Fee. had or taken for making, iffuing or granting any Debentures, Tickets, Warrants or Licences, concerning the Duties upon Salt, but that the fame be made, iffued and granted gratis, and without Delay.

XIV. Provided always, and be it enacted by the Authority Allowance on aforefaid, That for all fuch Fish hereafter mentioned, as fhall be Fish exported, exported from any Port or Place in this Kingdom, Dominion of &c. Wales or Town of Berwick upon Tweed, into Parts beyond the Seas, by any Perfon or Perfons whatfoever, the Rates or Sums of Money hereafter expreffed, fhall by virtue of this Act be allowed and paid (over and above the Allowances for Fish by any former Acts now in being) that is to say, [The Bounties granted on Fifß exported by Sections 14, 15, 16, 17, 18 and 19, from ift July 1698 to 25th December 1699, are expired.]

XX. For every Laft of dried Red Sprats, which fhall be ex- Dried Reď ported after the faid firft Day of July One thoufand fix hundred Sprats. minety eight, the Sum of fix Shillings and Eight pence, and fo proportionably for a greater or leffer Quantity.

whence ex

ported.

XXI. Which Allowances by this Act fhall be paid by the To be paid in Officer appointed to collect the Duties upon Salt payable by this the Port from Act, in the fame Port from whence any fuch Fifh fhall be exported, within thirty Days after Demand thereof on a Debenture to be prepared by the Collector of the Cuftoms, in the Port where fuch Fifh fhall be entred out for Exportation, and verified by the Perfon executing the Office of Searcher in fuch Port, as to the Quantity of Fish actually fhipped; and that the Oath of the Exporter or Agent be firft taken before the principal Officers of the faid Port, before the Debenture be allowed, who are hereby required and impowered to give the faid Oath, that the Fif in fuch Debenture mentioned were English taken, and really exported to Parts beyond the Seas, and not intended to be relanded in England, Wales or Berwick; for which Debenture no Fee or Reward fhall be taken. And in cafe the Officer hereby directed to pay fuch Debenture, fhall not have fufficient Money in his Hands to pay the fame, then upon Certificate thereof by him made (which Certificate he is hereby required to give the Party gratis, and without Delay) the principal Commiffioners for managing the Revenue of Excife of His Majefty, His Heirs and Succeffors, for the Time being, fhall be chargeable with the faid Payment, to be made in Courfe out of the first Money VOL. VI.

M

13

his or their Hand, within ten Days after Seizure, the said Salt fhall be abfolutely forfeited to His Majefty, His Heirs and Succeffors, and fhall be fold the next General Day of Sale to be appointed by the Commiffioners, or their Officers refpectively, after the faid Days are expired; the one Moiety or half Part of the Proceed thereof (all neceffary Charges being firft deducted out of the whole) to be paid to the Ufe of His Majefty, His Heirs and Succeffors, and the other Moiety or half Part to be paid to the Party or Parties who feized the fame and in cafe fuch Salt fo feized fhall be claimed within ten Days by the true and lawful Owner thereof, or by one deputed thereunto under his Hand, and if the faid Owner or Claimer fhall nevertheless neglect or refufe to make it appear before the next Justice of the Peace of the County where fuch Seizure fhall be made, by the Oath of one or more credible Witneffes (which Oath the faid Juftices are hereby impowered to adminifter) that the faid Salt fo feized was or had been duly entred, and a Warrant, Ticket or Licence obtained for the carrying and conveying the fame as aforefaid, that then the faid Salt fhall likewife be forfeited to His Majefty, His Heirs and Succeffors: And every Perfon who shall carry or convey, or caufe any Salt to be carried and conveyed, before due Entry made, and Warrant or Licence obtained as aforefaid, fhall likewife forfeit to His Majefty, His Heirs and Succeffors, double the Value, and alfo ten Shillings per Bufhel, and after that Rate, of and for fuch Salt fo carried and conveyed. XI. And be it further enacted, That no, Retailer or ShopSait be shipped. keeper fhall be permitted to fhip any Salt, to be fent to any Port or Place within this Kingdom of England, Dominion of Wales and Town of Berwick upon Tweed, before he hath made it appear by Oath or otherwife, before the Commiffioners for collecting of the faid Duties granted by this Act, or their Officers or fome or one of them (which Oath they have hereby Power to adminifter) that the Duty of fuch Salt is paid or fecured to be paid, or that it was bought of fome other Retailer or Shop-keeper that hath paid the Duty.

Carrying away
Salt before

Entry,

Penalty.

Oath before

Duty of Mafter of ship-trantporting Balt.

XII. And be it further enacted, That all and every Master and Commander of any Ship or Veffel whatsoever, that from and after the faid firft Day of July One thoufand fix hundred ninety eight, fhall tranfport or carry any Salt or Rock-Salt, from one Port to another within this Kingdom of England, Dominion of Wales and Town of Berwick upon Tweed, hall, before he or they have any Warrant for the landing or delivering of fuch Salt (by him tranfported and carried on Shore in any Port) deliver to the Officers for collecting the faid Duties granted by this Act, in the faid Port appointed to receive the fame, a true Particular of the Quantity fo tranfported and carried as afore faid, figned by the Officers for collecting the faid Duties granted by this Act, and by the Officers of the Cuftoms, of the Port from whence the faid Ship or Veffel came; and then the Master or his Mate, or the Boatfwain of fuch Ship or Veffel, fhall make Oath before the Commiflioners for collecting the faid Duties granted by this Act, or their Officers, or fome or one of them (who are hereby impowered to adminifter the fame) that to his Knowledge there hath not been laid on board or taken into the faid Ship or Veffel, any Salt fince he gr they came from

fuch Port as aforefaid: And in cafe fuch Ship or Veffel be to Rule where Dedeliver one Part of her Salt at one Port, and another Part at livery at difanother Port or Ports, that then the Officers for collecting the ferent Parts. faid Duties, and the Officers of the Customs, when fuch Part of the faid Salt fhall be delivered, thall certify on the Backfide of the Cocquet, Tranfire, or other Warrant, or elfe by Certificate alone, under the Hands and Seals of the Officers, how much, and what Quantity of the Salt mentioned in the Cocquet, Tranfire, or other Warrant from the Port from whence fuch Ship and Veffel came, hath been there landed and delivered; upon the Penalty. Penalty of forfeiting double the Value of the Salt that fhall be otherwife delivered, and likewife ten Shillings per Bushel, and after that Rate as aforefaid. [Provifions for Boats, Sc.carrying Salt to be refhipped, 5 G. 1. c. 18. § 25.]

XIII. And be it further enacted, That no Fee or Reward be Fee. had or taken for making, iffuing or granting any Debentures, Tickets, Warrants or Licences, concerning the Duties upon Salt, but that the same be made, issued and granted gratis, and without Delay.

&c.

XIV. Provided always, and be it enacted by the Authority Allowance on aforefaid, That for all fuch Fish hereafter mentioned, as fhall be Fish exported, exported from any Port or Place in this Kingdom, Dominion of Wales or Town of Berwick upon Tweed, into Parts beyond the Seas, by any Perfon or Perfons whatsoever, the Rates or Sums of Money hereafter expreffed, fhall by virtue of this Act be allowed and paid (over and above the Allowances for Fish by any former Acts now in being) that is to fay, [The Bounties granted on Fif exported by Sections 14, 15, 16, 17, 18 and 19, from ift July 1698 to 25th December 1699, are expired.]

XX. For every Laft of dried Red Sprats, which fhall be ex. Dried Red ported after the said firft Day of July One thoufand fix hundred Sprats. ninety eight, the Sum of fix Shillings and Eight pence, and fo proportionably for a greater or leffer Quantity.

whence ex

ported.

XXI. Which Allowances by this Act fhall be paid by the To be paid in Officer appointed to collect the Duties upon Salt payable by this the Port from Act, in the fame Port from whence any fuch Fifh fhall be exported, within thirty Days after Demand thereof on a Debenture to be prepared by the Collector of the Cuftoms, in the Port where fuch Fifh fhall be entred out for Exportation, and verified by the Perfon executing the Office of Searcher in fuch Port, as to the Quantity of Fish actually fhipped; and that the Oath of the Exporter or Agent be first taken before the principal Officers of the faid Port, before the Debenture be allowed, who are hereby required and impowered to give the faid Oath, that the Fifh in fuch Debenture mentioned were English taken, and really exported to Parts beyond the Seas, and not intended to be relanded in England, Wales or Berwick; for which Debenture no Fee or Reward fhall be taken. And in cafe the Officer hereby directed to pay fuch Debenture, fhall not have fufficient Money in his Hands to pay the fame, then upon Certificate thereof by him made (which Certificate he is hereby required to give the Party gratis, and without Delay) the principal Commiffioners for managing the Revenue of Excife of His Majesty, His Heirs and Succeffors, for the Time being, fhall be chargeable with the said Payment, to be made in Courfe out of the first Money VOL. VI.

M

in

Officer.

Penalty.

Officers to deli

in their Hands arifing out of the faid Duties upon Salt; and any Officer neglecting or refufing to pay the faid Money, or to give fuch Certificate, as is here directed, fhall forfeit double the Sum fo to be paid to the Party grieved, to be recovered by Action of Debt, Bill, Plaint or Information, wherein no Effoin, Protection or Wager of Law fhall be allowed.

XXII. Provided always, and be it enacted by the Authority ver Certificates aforefaid, That if any Perfon or Perfons fhall export beyond the gratis. Seas, any Salt, as well foreign as English, or any Rock-Salt, the Officer of the Place where the faid Salt was made, taken out of Pits or imported, and the Duty thereof paid or fecured to be paid, fhall, upon Demand, deliver gratis, and without Delay, a Certificate under his Hand and Seal, that the Duty imposed by this Act on fuch Salt, hath been duly paid or fecured to be paid; and then the Officer of the Place where the Salt is exported, upon producing the faid Certificate, and Oath made of hipping off the faid Salt, and of its not being relanded in England or Wales, fhall give a Debenture under his Hand without Delay, Fee or Reward, for Repayment of the faid Duty; which being produced to the Officer of the Place where the Duty on the faid Salt fhall have been paid or fecured to be paid, fuch Security fhall be difcharged, and all and every Sum and Sums of Money, paid for the Duty of the faid Salt by this Act, shall be repaid, upon Demand, by the faid Officer without Fee or Reward. [Extended to Exportations to Scotland, the Isle of Man, Jersey and Guernfey, 2 & 3 Ann. c. 14. § 9.]

What shall pay as foreign Salt.

Penalty.

General Iffue.

Double Cofts.

Certiorari

XXIII. And be it further enacted and declared, That all Salt imported or brought by Sea or Land into the Kingdom of England, Dominion of Wales or Town of Berwick upon Tweed, and not of the Product of any of the faid Places, fhall be adjudged and deemed to be foreign Salt imported, and fhall be charged as fuch with the higher Duties by this Act charged upon Salt imported; and that all Scotch Salt brought into England by Land fhall be entred at Carlisle or Berwick, with the Officer or Officers for that Purpofe there to be appointed, under the Penalty or Forfeiture of double the Value of, and after the Rate of ten Shillings per Bufhel for fuch Salt fo brought in.

XXIV. Provided always, and be it enacted, That if any Perfon or Perfons fhall at any Time be fued or profecuted for any Thing by him or them done or executed in purfuance of this Act, he or they fhall or may plead the General Iffue, and give this Act in Evidence for his Defence; and if upon a Trial Verdict fhall pafs for the Defendant or Defendants, or the Plaintiff or Plaintiffs be nonfuit, difcontinue or forbear profecuting the faid Actions, then fuch Defendant or Defendants hall have Double Colts to him or them awarded against such Plaintiff or Plaintiffs, for which Cofts he fhall have fuch Remedy, as in other Cafes where Cofts are by Law given to Defendants.

XXV. Provided alfo, and be it enacted, That no. Writ or Writs of Certiorari shall superfede Execution or other Proceed-ings upon any Order or Orders made by the faid Chief Com miffioners or Justices of the Peace, concerning the faid Duties upon Salt, in purfuance of this Act, but that Execution and other Proceedings fhall and may be had and made the reupon; any fuch Writ or Writs or Allowance thereof notwithsta nding.. XXV L. And