of such event, or of his reasons for believing the same to have taken place; and such commander and mate, if both are living, or if both are not living, if the survivor and one seaman, or if neither master or mate are living, if two seamen belonging to such vessel, shall, within 24 hours after arrival at her port or place of discharge, and before any part of the salt or rock salt shall be unloaded, produce such log book, with such entry, unaltered or defaced, together with a true copy thereof, to the collector, supervisor, or other proper officer of excise at the said port or place, and verify the same and such entry upon their oaths (which oath the collector, supervisor, and officers of excise are authorized to administer), and shall then leave such copy with such officer of excise, and such loss or destruction shall afterwards, from the state and condition of such salt or rock salt, on the delivery thereof from on board such vessel, and by other satisfactory evidence, be proved to have taken place from such cause, then it shall be lawful for the proprietor or shipper of such salt or rock salt, or captain, consignee, or agent, to make such application, and for such proceedings to be had thereon, and for such commissioners, if satisfied with such proofs, to grant the like relief, as authorized or required by the said act, as if such salt or rock salt had been lost or destroyed by a leak, satisfactorily shewn to the officer of excise in the manner mentioned and required by the said act. By 57 G. 3. c. 49. § 66. if the commissioners of excise shall be dissatisfied with any such examination or certificate, they are within fourteen days to signify the same to the party making the application, and give him a notice of appeal to the justices of the said county, or of the county from which such salt or rock salt shall have been shipped, at the quarter sessions of the peace which shall be holden after such certificate shall have been received; and if such justices, or collector and comptroller, to whom application shall be made, shall certify that all or any of the facts required by this act to be proved, shall not have been proved, it shall be lawful for the proprietor or shipper of such salt or rock salt, within fourteen days after such decision, to give notice to the collector or supervisor of excise who attended the examination, or in case of any decision by the collector and comptroller, to the collector nearest to the residence of the proprietor or shipper in Great Britain, of his intention to appeal to the justices at the next quarter sessions to be holden for the said county; and such justices at their quarter sessions shall, upon either of such appeals, be empowered to issue their summons for the attendance of witnesses, and to hear and examine the matters aforesaid, and their decision shall be final, and thereupon such application for relief shall be wholly dismissed, or the commissioners shall make the order of relief; provided, that no other facts shall be inquired into at such quarter sessions than those stated in the original application, nor any witnesses examined in support of such application, except such whose names, residence, and description shall be entered in a list to be given by the party making the application to the collector or supervisor, ten days at least before the quarter sessions, nor any witnesses examined against such application, except such whose names or residences and descriptions shall be entered in a list to be given by such collector or supervisor to the party or his agent, ten days at least before the quarter sessions; and the party making the appeal shall, in case such decision of the quarter sessions be against the appeal, pay all costs, charges, and expenses sustained by either party by such appeal, and of all witnesses who have attended to be examined thereon. certificate re pealed. The refusal of the commissioners to grant relief upon any such certificate to be stated in writing, with their reasons for such refusal; and party to be enproof, or appeal to the quarter sessions against such refusal. titled to add By 59 G. 3. c. 57. § 6., after reciting the 57 G. 3. c. 49. § 66., 59 G. 3. c. 57. it is enacted, that so much of the said act as authorizes such appeal Appeal by comby the said commissioners, shall be repealed; and that if such com- missioners of excise against missioners shall, on the receipt of any such certificate, refuse to grant the justices" such relief as is provided by the said act, by allowing to the maker or proprietor of the salt or rock salt therein mentioned, out of the duties on salt which shall next become due, the full amount of the duties proved to have been paid for such salt or rock salt as shall, in the examinations thereby certified, be mentioned to have been lost, or by cancelling the bond given for the delivery of such salt or rock salt, then it shall be lawful for the party who shall have made such application, or for the proprietor or shipper of such salt or rock salt, within 14 days after such refusal shall have been communicated in writing, together with reasons for such refusal, to give notice of appeal, and to appeal against such refusal, to the justices at the next quarter sessions after the expiration of such 14 days, to be holden in and for the county nearest to which the loss shall have happened, or to the place where such salt or rock salt shall have been shipped or discharged, at the option of such party, proprietor or shipper; and for such proceedings to be had thereon, as if such certificate had been that the facts required by the act to be proved upon oath had not been proved; and also, that every decision by the said commissioners upon any such certificate shall be communicated to the party or parties making the application, and with all due diligence after the receipt of such certificate, and that the reasons of their refusal to grant relief thereon shall be stated in writing therewith; and that it shall be lawful for the party making such application to make in like manner further proof in support thereof, in answer to the objections made by such commissioners to the granting of such relief; provided, that no further proof shall be made or received by such commissioners after the expiration of 28 days, from the time of such refusal of the said commissioners being communicated as aforesaid. 57 G. 3. c.49. Penalty on witnesses neglecting to give evidence, 501. By 57 G. 3. c. 49. § 67. if any person summoned as a witness, to give evidence before such justices, collector and comptroller, or commissioners, touching the matters aforesaid, shall neglect to appear at the time and place appointed in such summons, without a reasonable excuse (to be allowed by such justices, &c.), or appearing shall refuse to be examined upon oath and give evidence, he shall forfeit 501., to be levied by warrant of distress, to be issued by such commissioners or justices, or by any other two justices of the county or place where the offence shall have been committed, upon certificate of the justices, or collector and comptroller, of such contempt; and if no sufficient distress can be found, it shall be lawful for such commissioners or justices to commit such offender to the common gaol or other prison for any term not exceeding three calendar months, unless the penalty be sooner paid; and such penalty shall be applied to the poor of the parish Application of or place in which such offence shall have been committed, in such the penalty. manner as the justices shall direct. 3 57 G. 3. c. 49. Persons giving false evidence, &c. liable to the pains of perjury. 38 G. 3. c. 89. works, to act as Value of salt to Forging certificates, &c. Obstructing officers. Offering bribes. Recovery and application of penalties. Former acts to continue in force except hereby altered. 12 C. 2. c. 24. § 68. Every person who shall give false evidence in any examination to be taken by virtue of this act, or where, in pursuance of this act, any oath is required to be taken, shall swear falsely, shall be subject to the pains, penalties, &c. of wilful and corrupt perjury. By 38 G. 3. c. 89. § 128. no person being a maker, refiner, or proprietor of any mine, salt pit, salt, salt refinery, or salt works, or inte rested therein, shall during such interest act as a justice of the peace in any matter or thing whatsoever which may anywise concern the execution of this or any other act relating to salt, but all things done by any such person shall be null and void. § 129. In all cases where it shall be necessary to ascertain the value of salt, the same shall be taken at the highest price at which the same shall sell for in London. § 131. If any person shall counterfeit or forge, or cause so to be done, any certificate or debenture, with intent to defraud his majesty, he shall be guilty of felony, and be transported for seven years. § 133. If any person shall resist, oppose, molest, obstruct, or hinder any officer of customs or excise in the due execution of his office, or shall by force rescue or cause to be rescued or attempt to rescue any seized salt, rock salt, ship, vessel, boat, horse, cattle, cart, or carriage, he shall for every such offence for which no penalty is particularly provided by this act forfeit 2007. § 134. If any person shall give or offer to give any bribe to any officer of customs or excise 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 5001. § 136. And all fines, penalties, and forfeitures hereby imposed, [or by 57 G. 3. c. 49. see § 72.; or by 58 G. 3. c. 77. see § 6.; or by 59 G. 3. c.57. see § 39.] relating to the duties on salt, may be sued for, recovered, levied, and mitigated as by the laws of excise (a) or in the courts of Westminster, and shall be applied half to the king, (except where otherwise expressed), and the other half to him who shall sue. § 140. Nothing in this act contained shall extend to repeal or alter any act in force relating to the duties on salt immediately before the passing of this act, except so far as the same is revoked or altered or repugnant thereto, but all the provisions, regulations, penalties, and forfeitures thereby imposed (except as aforesaid) shall remain in full force. § 142. And all powers of 12 C. 2. c. 24. shall extend to this act. to extend to this [And also to 57 G. 3. c.49. see § 71.; and to 59 G. 3. c. 57. see § 38.] act. Sessions may fix § 143. And the lord mayor and aldermen of London, and the the price of salt. justices of the peace at their respective general sessions, may set, ascertain, 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 may 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 person (a) For which see ante, Sect. III. 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, such penalty to be applied half to the king and half to him who shall sue. 47 G. 3. sess. 2. c. 30. Masters of vessels to throw or preserving provisions, or for By 47 G. 3. sess. 2. c. 30. § 3. the master or person having the charge of any vessel coming into any place in Great Britain, and having on board any salted provisions other than for the sustenance of the seamen then on board, or any articles in the packing, curing, overboard and or preserving of which any salt is employed, shall before the un- destroy salt loading and landing of such articles respectively, cause to be which has been thrown overboard and destroyed in the presence of the proper of- used for curing ficer of customs or excise, all the salt which shall then be or shall have been so employed, and all other loose or foul salt which shall fall off from or be in or about such articles; and if he shall neglect or refuse to throw overboard and destroy as aforesaid, he shall forfeit 1007.; and it shall be lawful for the proper officer of customs or excise, by himself, or with such assistance as may be necessary, to throw every part of such salt as aforesaid overboard, and destroy the same. And by § 4. Foul or other salt which shall have been employed in the packing, curing, or preserving, or shall have fallen off from or been in or about any such articles, and which shall be unshipped, landed, or delivered out of any vessel contrary to this act, shall be forfeited, together with the packages containing the same, and shall be seized by any officer of customs or excise; and if any person unship, &c. or cause, &c. or be aiding or assisting, &c. out of any vessel, any such salt, or shall hide any such salt so unshipped, &c. or shall receive into his possesion any such salt so unshipped, &c. he knowing the same to have been so unshipped, &c. shall, for every such offence, forfeit 1002. By 49 G. 3. c. 81. § 7. salt seized, and put up to sale, and not fetching the sum equal to the duty, shall be destroyed, and the officer seizing to be rewarded with a sum not exceeding 5s. per bushel. other purposes; or on his neglect or refusal he shall forfeit 1004. and the officer of customs or excise may destroy the salt. Such salt, if clandestinely landed, forfeited; and the person unshipping or landing the same, or concealing or receiving such or aiding therein, salt, forfeits 100%. 49 G. 3. c. 81. 53 G. 3. c. 22. Salt seized to be sold by auction free of duty either for exportation or for curing fish, and if it shall be destroy cannot be sold, it ed. By 53 G. 3. c. 22., if upon the putting up to public sale any salt seized and condemned, no person bid such sum of money as shall equal the duties, together with the costs of seizure, &c. the commissioners of the customs or excise shall cause the same to be offered to public sale by way of auction, and sold free of duty to the best bidder, at such places as the said respective commissioners shall think proper, either for exportation, or for the purpose of curing or preserving fish, and a moiety of the surplus (if any) after defraying the necessary expences of the seizure, &c. shall be applied for the benefit of the officer seizing, and if not sold for such purposes, the said commissioners shall cause the said salt to be destroyed; and in case the Reward to the money arising from the salt so to be sold shall not be sufficient to officers for seizsatisfy, or shall not be more than sufficient to satisfy the whole of ing such salt. such costs and expences, together with 5s. per bushel over and above the same, or if such salt shall be destroyed as aforesaid, the said commissioners shall cause to be given to the officer by whom the same was seized, such pecuniary reward as they respectively shall think proper, not exceeding 5s. per bushel for each bushel so By 56 G. 3. c. 104. § 17. no goods condemned as forfeited under any law of customs or excise, shall be sold at a less price than the amount of the duties of customs and excise upon such goods when imported; and all condemned goods, for which, on public sale, such price shall not be offered, and all condemned goods the importation whereof is prohibited, shall be destroyed, or sold for exportation, or applied to such public use as shall be ordered by the lords of the treasury. Makers of Oxygenated Muriatic Acid and Oxymuriate of Lime. For the regulations and enactments upon this subject, see stats. 55 G. 3. c. 66.56 G. 3. c. 94.57 G. 3. c. 49. § 58. 59.59 G. 3. c. 57. § 28. 29. 30. the provisions of which not coming strictly under the cognizance of a magistrate, it has not been thought proper to increase an article already perhaps too extended, by inserting them. Sect. V. (14.) Soap. By 10 An. c. 19. § 5. the commissioners of the treasury shall appoint commissioners for the duty on soap made in the kingdom; who shall substitute inferior officers. By 17 G. 3. c. 52. § 1. no person, within the limits of the head office of excise in London, shall be permitted to make any soap, unless he occupy a tenement of 101. a year, and be assessed to and pay the parish rates; and elsewhere, unless he be assessed to and pay to church and poor. By 24 G. 3. sess. 2. c. 41. § 7. every maker of soap for sale shall take out a license, for which, by 43 G. 3. c. 69. sched. (A.), he shall pay 21., and by 55 G. 3. c. 30. (continued until the 5th July 1822, by 59 G. 3. c. 32.) the further sum of 21. Such license to be renewed annually, ten days at least before the end of the year, under the penalty of 201. By 24 G. 3. sess. 2. c. 41. §8. persons in partnership need only take out one license for one house. By 53 G. 3. c. 103. upon the death of any person licensed, or upon the removal of any person from the house or premises in which his license shall authorise him to make or manufacture, deal in, vend, or sell any exciseable commodity, any one of the commissioners of excise, or the proper collector and supervisor, may authorise the executors, administrators, or the wife or child of the deceased person, or the assignee or assigns of the person removing, to carry on the trade in the same house or premises during the residue of the term for which such license was granted. By 59 G. 3. c. 52. table (A,) certain duties of customs are payable on hard and soft soap imported into G. B. By 43 G. 3. c. 69. sched. (C.) and 56 G. 3. c. 44. a drawback of all the duties shall be paid for every pound weight avoirdupois of hard and soft soap made in G. B., for which the duties imposed in respect thereof shall have been paid, and which shall be exported as merchandize to foreign parts. By 43 G. 3. c. 69. (sched. C.) and 56 G. 3. c. 44. certain duties are imposed upon soft soap and hard cake soap, or ball soap. |