Glauber or Epsom salt exceeding one pound, the same shall be forfeited, and may be seized by any such officer; and he shall also forfeit 500%. s. 126. But nothing herein, shall prevent the manufacture of kelp, Not to extend barilla, or flux for glass made in Great Britain by the incine to kelp. ration of plants. s. 127. ter sessions may grant re In case any salt, for which the duties have been paid, or been Where salt is delivered on bond duty free, shall be lost by stress of weather lost, the quar. 39 or other unavoidable accident, (or be taken by the enemy, Geo. 3. c. 65. s. 12.) the owner or shipper may make applica. lief. tion in writing for relief, to the nearest quarter sessions, or to the commissioners of excise in London, who may receive the same and examine all parties, and on due proof of the fact by two witnesses (one of which shall be the master or mate of such vessel, if living at the time), may grant their warrant to the collector, requiring him in case the salt lost, be salt for which the duties have been paid, to allow to the owner the full amount of such duties; and if delivered upon bond, duty free, or rock salt, upon the low duties for exportation, to cancel such bond. But such bond shall remain in force as to all salt which shall not be so proved to be lost, and which shail not be particularly specified in such warrant. Also, no such application for relief shall be proceeded upon nor warrant granted, unless the owner or shipper, or some person ou his behalf, give notice in writing to the commissioners of excise in London, or collector of the nearest collection, within one month after such accident happened, nor unless it be specified in such notice, when and where the loss happened, and by what accident occasioned; nor unless the name and place of abode of the owner or shipper, the time when, and the place where shipped, and to whom consigned, and also the quantity shipped, be specified in such notice, and also, whether it was salt for which the duty had been paid, or which had been delivered on bond, and the name of the vessel and of the commander there. of. Nor shall such application be proceeded upon, nor such warrant be granted, unless it appear upon the face of the application, and be proved on oath, that the storm or accident happened, within six months preceding; nor unless notice in writing of the time and place of hearing be given to the said commissioners, if in London, or to the collector nearest to the place where such quarter sessions shall be held, if heard in the country, at least six days before such hearing. s. 115. And no person being a maker, refiner, or proprietor of salt No person concerned in salt works or interested therein, shall act as a justice of the peace works to act as in any matter or thing whatsoever, which may anywise cona justice in cern the execution of this, or any other act relating to salt, matters relat but all things done by any such person shall be null and void. ing to salt. Aud in all cases where it shall be necessary to ascertain the Value of salt to be taken as at London. Forging certi ficates, &c. Obstructing officers. Offering bribes. value of salt, the same shall be taken at the highest price, at which the same shall sell for in London. s. 129. And if any person shall counterfeit or forge, or cause to be forged, any certificate or debenture, with intent to defraud his majesty, he shall be guilty of felony, and be transported for seven years. s. 131. And if any person shall obstruct any officer, in the due exe cution of his office, or shall by force rescue, or attempt to rescue, any salt, vessel, boat, horse, cattle, cart, or carriage, he shall for every such offence for which no penalty is particularly provided by this act, forfeit 200l. s. 133. And if any person shall offer, or give any bribe to any such of ficer, in order to corrupt him in the execution of his office, or to connive at, or conceal any fraud relating to the duties on salt, whether such proposal be accepted or not, he shall forfeit 500!. s. 134. Recovery and And all fines, penalties, and forfeitures hereby imposed relat application of ing to the duties on salt, may be sued for, recovered, levied penalties, and mitigated, as by the laws of excise, or in the courts of West minster, and shall be applied half to the king (except where otherwise expressed) and the other half to him who shall sue. Sessions may x the price of salt. Licence duty. Duties. s. 136. The lord mayor and aldermen of London, and the justices of the peace at their respective general sessions, may set, ascer tain, and publish the price of salt to be sold or exposed to sale (and not intended for exportation) within their respective counties, cities, and places, and may alter the same as they see occasion: and the prices so set or altered are to be observed by every person selling or exposing salt for sale. And if any per son shall sell any salt (except for exportation) at any higher price, or refuse to sell at the price so fixed as aforesaid, he shall forfeit 201. to be levied by distress, by warrant of one justice, and in default of sufficient distress, such justice may imprison such offender until he shall pay the same, to be applied half to the king, and half to him who shall sue. s. 143. 17. Soap. Every soap maker shall annually take out a licence from the excise office, for which he shall pay (43 Geo. 3. c. 69. Sched. A) 200 Which licence is to be renewed annually, ten days at the least, before the end of the year; and if any such person shall offer to manufacture, without first taking out such licence, and renewing the same yearly, he shall forfeit 201. But person's in partnership need only take out one licence for one house. 24 Geo. 3. sess. 2. c. 41. s. 7, 8. There shall be paid by the maker for every pound avoirdupois of hard cake soap made in Great Britain, (43 Geo. 3. c, 69, Sched. A.) 0 0 21 And for every pound of soft soap 0014 And the like countervailing excise duties are payable on the importation of Irish soap. 39 & 40 Geo. 3. c. 67. Which duties as to soap made in Great Britain, and export- Drawback. ed as merchandize to foreign parts, are drawn back on such exportation. And by the same act (43 Geo. 3. c. 69.) the following allow. Allowances. ances shall be made for soap used in the manufactures in Great Britain, viz. For every pound avoirdupois of hard cake soap, or ball soap, which shall be consumed in Great Britain, in the making any cloths, serges, kerseys, bays, stockings, or other manufac tures of sheep or lambs wool only, or manufactures whereof the greatest part of the value of the materials shall be wool, or in the finishing the said manufactures, or preparing the wool for the same 0014 0 0 1 And for every pound of soft soap so used For every pound weight avoirdupois of hard cake soap, or ball soap, consumed in Great Britain, in whitening of new linen in the piece for sale 0 0 1 And for every pound of soft soap so used For every pound avoirdupois of soap made and consumed in Great Britain (before 25th March 1808, 46 Geo. 3. c. 29. s.8. in preparing and finishing any manufactures from flax or cotton for sale (except such as shall be used in whitening new linen in the piece, in order to the sale thereof) 0004 No maker of soap shall erect, alter, or make use of, any Soap makers to boiling house, store-house, or place, for the making or keeping enter their boil of soap, or for the boiling or keeping any oil, tallow, potash, ing houses. lime, or other materials, to be made into soap, or use any copper, kettle, furnace, fat, cistern, trough, or other vessel, for the making of soap, without first giving notice thereof in writ ing, to the next office, on pain of 50%. 10 Ann. c. 19, s. 19. per annu But no person, within the limits of the head office, shall make And must ocany soap, unless he occupy a tenement of 10%. per annum, and cupy a tene. for which he shall be assessed, and pay to the parish rates; and met of 101. in other parts where there are rates to church and poor, unless within the li he be assessed and pay to the same; and no entry shall be mits of the of any avail, to any person not so qualified, or for any longer chief office, time, than he shall be so qualified; but he shall be subject to the penalties for making soap without entry. 17 Geo. 3. and pour. c. 52. s. 1. and elsewhere pay to church ficers. And the leaving a summons at the place where any dis. Summoning ofẹ covery of private makers of soap shall be made, directed to the person, by his right or assumed name, shall be deemed as legal and effectual, as if delivered personally, and directed to the party by his proper name. 5 Geo. 3. c. 43. s. 19. And in case any officer shall suspect that soap is privately And searching suspected places. making or concealed in any place; then, upon oath by him be fore a commissioner or one justice, setting forth the ground of his suspicion, the said commissioner or justice, may, if he judge it reasonable, authorize such officer, by day, or by night, but if in the night, then in the presence of a constable, to enter into any such place suspected, and to seize and carry away all such soap making, with all the materials there ready or preparing, and likewise all such soap concealed, as forfeited, together with the packages; and the person found privately mak ing, or in whose possession any soap shall be so found, unless he make it appear that the duty has been paid, shall forfeit 100%. S. 20. Officers may And the officers shall at all times, by day or by night, and enter places at without waiting for the presence of a constable or peace officer, any time, be permitted, upon request, to enter into the place used by any maker of soap, and by gaging or weighing of the soap, or otherwise, take an account of the quantity made by such maker, and also to take an account of all materials for the making of soap, in the possession of such maker; and the officers shall be permit ted to stay in such place, used by such maker, so long as such of ficer shall think fit. 24 Geo. 3. sess. 2. c. 48. s. 7. and charge duties. Overcharges. And they shall make a return thereof in writing to the com. missioners, leaving a copy (if demanded) for such maker; which return shall be a charge upon him, and if the officer ne. glect to leave such copy at the time of taking such account, (upon demand in writing, 12 Geo. 1. c. 28. s. 30), he shall forfeit 40s. to such maker. 10 Ann. c. 19. s. 12. But the commissioners of excise or appeals, or justices of peace may relieve the party from overcharges in like manner as in other cases by 1 Will. & Mary, sess. 1. c. 24. s. 13. Makers to keep And makers of soap are required to keep scales and weights just scales and at the places where they make soap, and assist the officer to weights. make use thereof, under the penalty of 107. 10 Ann. c. 19. s. 13. And if he shall use insufficient scales or weights, he shall forfeit 100%. and also the scales and weights, which may be seized by the officer. 10 Geo. 3. c. 44. s. 1. 28 Geo. 3. c. 37. Officer to take an account of materials, s. 15. Or if he, before or after, or in the weighing of the stock, put any other substance into the stock weighed, whereby the of ficer may be hindered from taking a just account, or shall for cibly obstruct, or by any contrivance prevent or impede sach officer, he shall forfeit 100%. 26 Geo. 3. c. 77. s. 8. And any officer may take an account, as often as he shall think fit, by gaging, weighing, or otherwise, of all potashes, lime, (allow, oil, rosin, and grease of every kind, and of all naterials for making soap, which any maker shall have in his possessiou. 10 Ann. c. 19. s. 14. 24 Geo. 3. sess. 2. c. 48. Aud such maker shall provide proper scales and weights, and assist the officer in weighing and taking such account, on pain of forfeiting 201. 24 Geo. 3. sess. 2. c. 48. s. 11. And in case such officer shall find any decrease of any such and charge materials, and shall not receive a satisfactory account thereof, duties for such he shall charge such maker with duties for such decrease, ac. as are missing according to cording to the rates following. s. 11. viz. certain .ules. For every fourteen bundred weight, or two hundred and ten gallons of oil, missing, with the duties on twenty hundred weight of hard soap: For every thirteen hundred weight of rendered tallow so missing, with the duties on twenty hundred weight of such soap: Forevery thirteen hundred weight and two quarters of kitchen. stuff and tallow missing, with the duties on twenty hundred weight of such soap: And for every fourteen hundred weight of tallow, rosin, and oil, so missing, the officer shall charge any maker of yellow, brown, or rosin soap, with the duties on twenty hundred weight of such soap: And all oil, soap, tallow, and other materials for soap, Materials found which hall be found in any private boiling house or other in unentered place, and all private coppers, and other vessels for which places, forfeit no entry shall be made, shall be forfeited; and the same, or the value thereof, may be seized by the officer. 10 Ann. c. 19. 8.19. ed. for and locked And the maker of soap of any kind or quality whatsoever shall, Wooden covers at his own expence, provide sufficient wooden covers (to be ap- to be provided proved of in writing by the surveyor or supervisor), to every coppers copper, pan, or other utensil, wherein he shall boil or make any down by of soap; which utensils, with the covers thereto affixed, and also ficers. the pipe that conveys the waste or salt lees from the said utensil, shall be locked and scaled down by the officer, as soon as the fire is damped or withdrawn; which locks and keys, and other fastenings, shall be provided by the surveyor or supervisor, at the expence of such maker; and if he shall presume to make any soap whatever, before he shall have affixed such covers, or shall refuse to pay for the locks and keys, and other fastenings, he shall forfeit 100l. 5 Geo. 3. c. 43. s. 15. 12 Geo. 3. c. 46. s. 7. 32 Geo. 3. c. 21.. And the furnace door of every copper, pan, or other utensil, Furnace doors used by the maker of any soup whatsoever, shall be locked also to be lockand fastened by the officers, as soon as the fire is damped or with- ed drawn, with locks, keys, and fastenings, to be provided by the surveyor and supervisor, at the expence of the maker, who, if he refuse to pay for the same, or hinder the officer from fixing them on the furnace doors, shall forfeit 501. 17 Geo. 3. c. 52. s. 5, 8. 32 Geo. 3. c. 21. And the cover and furnace door and ash-hole door of every And the copcopper, pan, or other utensil used by the maker of any soap pers and tur |