exportation, or for curing fish; or fraudulently taken out of some warehouse, or other place where lodged under this act; and if the party shall not, at the hearing for condemning the same, make it appear to the satisfaction of the court and jury that the duty hath been fairly paid, or that the same was not landed, unshipped, or re-landed, or taken out of any such warehouse or place as aforesaid, with any fraudulent intent, then such salt, together with the packages, vessels, waggons, carts, carrages, and horses in and upon which the same shall be found, or which shall be used in removing such salt, shall be forfeited, and the person in whose custody the same shall be found, or concerned therein, shall forleit 403. for every pound weight thereof. s. 54.

from the Con

And if any salt shall be fraudulently concealed in any place Officers may with intent to evade the duty, the same shall be forfeited, to- search for salt gether with the packages which may be seized by any oflicer; hid, by warrant and if he shall have cause to suspect that any such salt is de- missioners or a posited, lodged, hid, or concealed, in any place, within the justice. limits of the chief office then, upon oath made by such officer before two commissioners, and elsewhere before one justice, setting forth the grounds of such suspicion, such commissioner, or justice shall by warrant empower such officer by day or night, but if in the night in the presence of a constable, to enter into every such suspected place, and to seize and carry away all salt there found, together with the packages; and the person in whose possession such salt shall be found, shall forfeit 40s. for every pound weight thereof,or 1001. at the election of the attorney general or person who shall sue. 8.55.

And if any salt shall be seized, and any dispute shall arise Proof of pay. whether the duties have been paid, the proof shall lie on the owment of the ner or claimer, and not on the officer. s. 55.

duty to he on The owner

Rock salt not

to be delivered

No rock salt shall be delivered duty free, except such only as shall be removed out of the warehouse, adjoining to the salt mine or pit, from whence the same was taken, to be carried to some duty free exentered refinery of rock salt according to this act, and shall be cept from conveyed directly to such refinery. s. 59.

thewarehouse.

But nothing herein, shall extend to prevent any such maker of And except for mineral alkali or flux for glass, from taking rock salt, out of making numerai aby alkali, ac warehouse duty free for making thereof, on giving bond as hereinafter prescribed. s. 60.

Also, no rock salt shall be delivered duty free, to be refined Bond to be at any entered refinery, before the proprietor shall give bond given.

in treble the value of the duty, that such rock salt shall be duly delivered at such refinery (danger of enemies excepted), and that no part thereof shall be sold or delivered for any other purpose,

or otherwise fraudulently disposed of. s. 73.

And such bond shall be discharged upon such proprietor How such bond leaving with the proper officer, a certificate under the hand of shul beds

charged.

Rock salt delivered duty free, not to be removed along with other salt.

Delivering salt

the officer where such salt was delivered, testifying that the same was duly delivered. s. 74.

And no rock salt, which shall be delivered duty free, to be con. veyed to any refinery, shall be removed in any vessel, waggon, cart, or carriage in which any salt of any other description, or for any other purpose shall be put; on pain of forfeiting the same, together with the package. s. 75.

And no salt shall be delivered duty free for exportation, exfor exportation. cept from the warehouse or other place belonging and adjoining to the salt work or refinery where made, or from such export warehouse as aforesaid.

Notice to be

given of delivering salt for

exportation, or for curing fish,

&c.

Where the

s. 74.

And no rock salt shall be exported on payment of the low duty, except the same be delivered out of the warehouse, belonging and adjoining to the mine or pit, and shall be conveyed im mediately from such warehouse to, and put on board the vessel, and shall not be landed or put into any warehouse in Great Britain, except in case of unavoidable necessity; on pain of forfeiting the same. s. 58.

When any maker, refiner, or proprietor shall have occasion to deliver salt for exportation, or for curing fish, or to be conveyed to any export warehouse, he shall give two hours notice in writing to the officer, and shall specify therein the day and hour when he intends to weigh and deliver such salt, and the quantity; and if intended for immediate exportation, shall specify at what port it is intended to be shipped, and by what conveyance the same is to be carried to such port, and if intended to be removed to any such export warehouse, what warehouse, and the name of the owner, and by what conveyance; or if such salt be intended for curing fish, then he shall specify the name of such fish cured, and the place to which the same is to be sent, and by what conveyance. s. 61.

But where the vessel shall be incapable either from want of vessel is inca- water or other unavoidable circumstance, to convey the whole pable of receivang the whole quantity of salt specified in such notice, such maker, refiner, or quantity in- proprietor may discontinue such weighing and delivery, upon tended. giving notice in writing to such officer, specifying the real cause, and true quantity of salt weighed and delivered. s. 62.

Bond to be given.

How discharged.

And before any such salt shall be delivered duty free, or rock salt, on the low duties for exportation, such maker, refiner, or proprietor, shall give bond in treble the amount of the duty, that all such salt so to be delivered, shall be immediately exported, and that no part thereof shall be delivered for home consumption, or otherwise fraudulently disposed of in Great Britain. s. 63.

And such bond shall be discharged upon such maker, refiner, or proprietor, leaving with the officer where delivered, within two months, a certificate under the hand of the officer where shipped, testifying that such salt was duly shipped for exportation as by this act prescribed. S. 64.

And if on the arrival at Liverpool or Bristol of such salt for Where on its exportation (rock salt excepted) the vessel shall have sailed, or arrival at Liverpool, &c. it for want of stowage or other cause the same cannot be taken on cannot be board, the owner upon giving 12 hours notice in writing to the taken on board. officer, and observing the regulations herein prescribed, may deliver such salt into any such export warehouse, and upon certificate of such officer the bond given for exporting the same shall be cancelled. s. 65.

And when any proprietor of any such export warehouse Notice to he shall have occasion to deliver salt therefrom for exportation, he given of delivering saft shall give six hours notice in writing to the officer, specifying from export the day and hour when he intends to weigh and deliver the same, warehouses for and the quantity thereof, and the name of the vessel, and the exportation. master thereof, and to what place such salt is intended to be

exported. s. 66.

stock in export

And the officer shall in June yearly, weigh and take an ac- An account of count of all the salt remaining in any such export warehouse, warehouses to and if it shall appear, that the whole quantity delivered since be taken annutaking the last preceding account, added to the quantity then ally. remaining, falls short of the quantity delivered or deposited in such warehouse, the proprietor shall for such deficiency forfeit 123. for every bushel, one-sixth part to the officer, and, the remainder to his majesty: but if instead of a deficiency there shall appear an increase, on taking such account, the same shall be deemed part of the depending stock, and shall be carried forward, as part of the established stock of salt in such warehouse. s. 67.

tation and

And no rock salt delivered duty free for refining, or upon Rock sale for the low duties for exportation, or salt delivered daty free for refsing or ex、 erportation, or for curing fish, shall be removed in any flat, pertation, and barge, boat, or other vessel, or in any waggon, cart, or other alt for expor carriage, in which salt of any other description, or för any curing tish not other purpose shall be put or laid, on pain of fortciting the to be remorca same, which together with the package, may be seized. s. 75. in the same And before any salt shall be shipped for exportation, the vessel, &c. shipper or exporter shall give six hours previous notice in writing to the officer, specifying therein the quantity, the name of shipping salt the ship and of the master, and the port to which such salt is for expultaconsigned, and shall also before shipping give bond (in which n the master shall join) in treble the value of the duty, that the szme shall be duly exported, and shall not be relanded in Great Britain. s. 76.

Previous notice to be given of

the presence of

And all such salt shall be weighed and shipped, in the presence To be weighed of an officer, who shall give a certificate specifying the quantity and shipped m and species of salt so shipped, and also the name of the person an officer. from whom such salt was brought, together with the date and number of the permit, and the day when so shipped. s. 77. Salt shipped And if any salt entered and shipped for exportation, shall it exportation, be unshipped or laid on land, or put into any other vessel (ship- being unship wreck or unavoidable accident excepted) then, besides the p2. peuorrelended.

nalty of such bond, all snch salt or the value thereof, shall be forfeited, together with the packages, and also the vessels from or out of which such sait shall be taken.

s. 81.

Salt for curing But any known fish curer may import salt and lodge the fish may be im- same in his entered warehouse, free of the duty on foreign salt, ported. for the sole purpose of curing fish, not less than 50 bushels at one time, upon the conditions, and subject to such rules and restrictions as is provided with respect to British salt delivered to fish curers duty free. But such foreign salt must be duly entered upon importation with the proper officer. s. 12.

Fish curers to make entry.

And before any person shall receive any salt duty free, for curing fish, he shall make entry in writing at the next excise office, of his name and place of abode, and of the number and situation of his warehouses for keeping salt, which shall be good and se cure, and approved of in writing by the officer of the district.

8. 92.

Treasury may And the lords of the treasury may upon such terms as they permit salt to think expedient, permit salt to be delivered duty free for cu be delivered to ring fish, to any person intending to salt fish and residing at curers without any place where the inhabitants thereof have usually been al

certain fish

entry.

Before salt shall

bond to be given.

lowed to receive salt for the purpose of curing fish, although such persons may not be provided with such warehouses, or have made such entry as aforesaid. S. 93.

Before any salt shall be delivered, duty free, for curing be delivered for fish, the maker, refiner, or proprietor of the salt work, from curing tish, which the same shall be delivered, or the merchant, shall give bond in treble the amount of the duty (in which the master or owner of the vessel shall join), that all such salt, danger of ene mies excepted, shall be delivered to the fish curer to whom consigned, and shall not before such delivery, be sold for home trade or consumption, or fraudulently disposed of in Great Bri 38 G. 3 c 89. s. 63. 39 G. 3. c. 65. s. 5.

How such may be

bonds

discharged.

Further bond

tain.

And such bond may be discharged upon certificate under the hand of the proper officer, that such salt hath been duly delivered to such fish curer; but such certificate shall be left within one mouth next after the day on which such salt shall have been delivered out of the warehouse with the proper officer. 3. c. 89. s. 69. 39 G. 3. c. 65. s. 6.

38 G.

And immediately upon the arrival of any flat barge, boat, or to be given by vessel, at the port at which such salt is intended to be shipped the merchant." to be carried coastwise, for delivering to the fish curer, the mer

chant, on whose account the same shall be delivered, shall give bond in the single amount of the duty, (in which security the master or owner shall join) that all such salt, shall, (the danger of enemies only excepted) be duly delivered into the custody of such fish curer, and that no part be sold or delivered for home trade or consumption, or otherwise fraudulently disposed of in Great Britain. 41 Geo. 3. sess. 2. c. 91. s. 11.

And such security shall be discharged upon producing a cer tificate from the proper officer, that all such salt (allowing one

bushel in every one hundred for waste) hath been duly delivered into the custody of such fish curer: but such certificate shall be produced and left with the officer within six months. 41 Geo. 3. sess. 2. c. 91. s. 12.

&c.

ly,

And every fish curer and other person, before he shall be Bond to be give allowed to receive salt duty free, shall give bond that all the enbyfish curer salt received by him, shall be consumed in curing fish, or delivered over to some other fish curer for curing fish,and that such salt shall not be used in any other manner; and that he will in May An account to yearly, deliver to the proper officer, an account of the true quanbe taken year. tity of salt which he hath received into his custody duty free during such year, and the quantity consumed in curing fish, and the quantity of every kind of fish by him cured with such salt,and likewise the quantity of salt delivered over to any other fish curer, with the name of such person,and the time when delivered, and that he will produce and weigh in the presence of au officer, all the salt then in his custody. And every such fish curer and other person, and verified who shall receive salt duty free as aforesaid, shall verify his account upon oath. upon oath before the proper officer of excise, on pain of forfeit.

ing treble the value of all the salt delivered to him, within twelve

months last preceding. 38 Geo. 3. c. 68. s. 94, 95.

And such bond shall be renewed at every time such fish curer Such bonds to or other person shall or ought to have delivered such account, be renewed. and on his neglect or refusal, he shall forfeit all the salt in his custody, with the packages which may be seized by any such

officer. s. 96.

And before any salt brought from any salt work shall be de- Before salt he livered to any fish curer, he shall give two days notice to the delivered to fish officer, to attend and see the same weighed and delivered, which curers, notice to be given. shall be deposited in his entered warehouse, in the presence of such officer, who shall give to such fish curer a certificate of the quantity, and the day, name, and place of abode of the person to whom delivered, and also the name of the person from whom brought, and the number and date of the permit. s. 97.

And if any fish curer or other person, into whose custody Disposing of any salt shall be delivered duty free, for curing fish, shall sell, salt delivered deliver, or give away any such salt, except to some other fish to fish curers for any other curer, and for curing fish, or shall use any such salt for any purpose. other purpose; or shall suffer or cause any such salt to be sold, delivered, given away, used or employed contrary to this act, he shall forfeit 40s. for every pound thereof, or 1001. at the option of the attorney general, or person who shall sue ; and in default of payment, such offender shall be committed to the house of correction, to hard labour for not exceeding six months. s. 98.

But every fish curer who has received any salt duty free, One fish curet may deliver any part thereof to any other entered fish curer, may deliver upon notice thereof in writing being given to the proper offi- salt to another cer, within 48 hours after being so delivered, specifying the day fish curet on when delivered, and the name and abode of the curer from whom giving notice, VOL. II.. M