any other falt coming from Ireland, Scotland, or the ifle of Man, or the ifle of fhall, after the first day of June, one thousand seven hundred Man, to be imported. and four, be imported or brought into any port or place within Further proEngland, Wales, or Berwick upon Tweed, nor be taken out of vifions for this any fhip or veffel, nor put on thore within any of the faid ports purpofe by or places, upon pain that all the salt so imported or brought in, Geo. 1. c.18. 1.23. taken out of any fhip or veffel, or landed, or put on fhore, con- Forfeiture. trary to the true intent and meaning of this act, fhall be forfeited and loft; and that the fhip or veffel in which any fuch falt fhall be fo imported or brought in, or out of which any fuch falt shall be taken or put on fhore, together with all her tackle and apparel, fhall also be forfeited and loft; and every person that fhall take any fuch falt out of any fuch fhip or veffel, or carry the fame on fhore, or convey the fame from the shore when landed, or be aiding or affifting therein, shall forfeit the sum of twenty pounds for every fuch offence, or fuffer fix months imprisonment. II. And be it further enacted, That it fhall and may be law- Salt fo importful to and for any of the officers for the faid duties upon falt, at ed may in any time within two months after the importation or landing two months after be seized; any fuch falt, and not afterwards, to feize the falt so imported or taken out of any ship or veffel, or landed or put on fhore, or conveying from the fhore; and also the ship or veffel in which also the ship; fuch falt was imported, together with all her tackle and apparel: claimed in 20 and in cafe the owner of fuch falt or fhip fhall not, within twen- days may be ty days after such feizure, claim the falt and fhip fo feized, and fold. alfo give fufficient fecurity to answer the value thereof; then, and in every fuch case, the falt and fhip, with all her tackle and apparel, fhall be fold to the beft advantage. and if not III. Provided nevertheless, That nothing in this act fhall ex- Salt carried tend, or be construed to extend, to any falt which shall be ship- coaftwise exped, to be carried coaftwife, by certificate from one port to ano- cepted. ther in England, Wales, or Berwick upon Tweed, according to the directions of the former acts relating to the faid duties. IV. Provided alfo, That in cafe where any falt fhall have Salt forced inbeen entred and shipped to be exported to foreign parts, accord- to any port by ftrefs of weaing to the directions of the former acts in that behalf, and the ther, &c. may fhip or veffel, laden with fuch falt, fhall by ftrefs of weather, be re-landed. enemies, or other unavoidable neceffities, be forced into any port or place within England, Wales, or Berwick upon Tweed, it Thall and may be lawful to and for the owner of such falt, or master of such fhip, within twenty days after her coming into fuch port, to re-land the faid falt, fo as due entry be made, and the duties again paid down for the whole quantity of falt that was entred to be exported, before any part thereof fhall be relanded, and not otherwife; any thing in this act or any other law or ftatute to the contrary notwithstanding. a taken on V. Provided alfo, That in cafe where any fisherman fhall Fisherman have taken any falt on board his boat or veffel from any part of may land falt England, Wales, or Berwick upon Tweed, for the falting of fifh board for faltat fea, it shall and may be lawful for any such fisherman to bring ing fish, on in oath made,&c. Allowance of What forfeited upon neglect of fuch entries by Geo. 1. c. 18. 18. No falt to be brought out &c. in and land any fuch falt fo taken on board, so as oath be made before the landing thereof (which oath the officer for the faid duties hath hereby power, and is hereby directed to adminifter, without fee or charge) that the particular quantity of falt, fo to be landed, was taken on board from fome part of England, Wales, or Berwick upon Tweed, and at what place it was taken on board, and that no part thereof was taken out of any ship or veffel at fea; any thing in this act or any other statute to the contrary notwithstanding. VI. Provided alfo, That in cafe where any ship or vessel shall come into any port of England, Wales, or Berwick upon Tweed, from Ireland, or any other foreign part, having on board any quantity of falt, which was taken in only for the neceffary provifions of the fhip for fuch voyage, or for curing of fish, it shall and may be lawful to and for the mafter of fuch fhip or veffel to land the faid falt, so as entry be made thereof within ten days after his firft coming into fuch port, and the duties paid down or fecured for the fame, before the fame, or any part thereof, fhall be landed or taken out of any fuch fhip or veffel, in the fame manner as the duties of foreign falt imported are to be paid or fecured any thing in this act or any other statute to the contrary notwithstanding. VII. And be it further enacted by the authority aforesaid, That from and after the faid first day of June, one thousand of Scotland seven hundred and four, no falt fhall be brought out of Scotland by land, into England. by land, into any part of England, or town of Berwick upon Penalty. Tweed, or precincts thereof, on pain of forfeiting the falt fo Salt officers to brought into any of the faid places, and twenty fhillings a feize fuch falt, bufhel, and fo proportionably for a greater or leffer quantity; and that it shall and may be lawful to and for any of the officers for the duties upon falt, to feize any falt fo brought into any of the faid places, and to apprehend the perfon and perfons who fhall bring in the fame, and to carry him, her, or them before any of her Majesty's justices of the peace near the place where fuch feizure fhall be made; and if, upon full proof of the fact, fuch offender shall not pay down the faid penalties by this act imposed, such juftice fhall commit fuch offender to the next gaol, there to remain for the space of fix months without bail or mainprize. SW. &M.c.7. VIII. And whereas by an act of parliament made in the fifth year of the reign of the late King William and Queen Mary, intituled, An act for granting to their Majefties certain rates and duties upon falt, and upon beer, ale, and other liquors, for securing certain recompences and advantages, in the faid act mentioned, to fuch perfons as shall voluntarily advance the fum of ten hundred thousand pounds, towards carrying on the war against France; it is amongst other things enacted, That no falt fhall be delivered from any falt works or pits, without notice first given to the officer appointed for that purpose, upon pain of forfeiture of the falt fo delivered, and upon pain of twenty pounds to be forfeited by the owner or owners of the falt works or pits, where fuch falt fhall be de livered: mit. vifions relating bereto by 5 Annæ, c. 29. f. 16. livered: and whereas feveral falt makers have been, and others may be, fubjected to the faid penalties of twenty pounds, by the evil practices of falt carriers, and others, who convey falt from the falt works withPenalty on out a warrant or permit for conveying the fame; for preventing falt carrier whereof be it enacted by the authority aforefaid, That from and carrying falt after the said first day of June, one thousand seven hundred and without a perfour, as well the carrier, or perfon who fhall carry or convey any falt without a warrant or permit for carrying the fame, as the proprietor of the falt works, who thall deliver falt without notice first given, fhall forfeit the said sum of twenty pounds. IX. And whereas in and by the faid act of parliament made in the Farther profifth year of the reign of the late King William and Queen Mary, and by feveral other acts relating to the faid duties upon falt; it is amongst other things provided, That any person, who shall export beyond the feas any falt, as well foreign as English, or any rock falt, fball, upon a debenture made out according to the direction of the faid acts, be repaid the duties of fuch falt fo exported: and whereas fome doubts and controverfies have been made, whether falt shipped and exported to Scotland, the ifle of Man, or the islands of Jersey and Guernsey, be an exportation of falt within the intent and meaning of the faid acts, fo as to intitle the exporter to a drawback of the duties of the falt fo exported: for preventing of all fuch controverfies and Salt exported difputes, be it enacted and declared by the authority aforefaid, to Scotland, That it was and is the intent and meaning of the faid acts, that the ile of Man, or Jersey any person exporting any falt to Scotland, the isle of Man, or the and Guernsey, islands of ferfey and Guernsey, according to the directions of the intitled to a faid acts, is and fhall be intitled to a drawback of the duties of drawback. the falt fo exported, and fhall be repaid the fame, in fuch manner, and under fuch conditions, as are directed and required by the faid acts, in cafe of the exportation of falt to any other foreign parts; any thing in the faid acts or any other law or ftatute to the contrary in any wife notwithstanding. X. Provided always, and it is further enacted by the authority Salt shipped aforefaid, That where any falt or rock falt (the duties whereof for exporta fhall have been paid or fecured to be paid, according to the di- rishing in port, tion, and perection of the former laws, relating to the faid duties on falt) by the finking fhall from and after the first day of June, one thousand seven of the ship, &C. hundred and four, be shipped or laid on board any ship or vef fel, in any port, river, or place within this kingdom of England, or the dominion of Wales, or town of Berwick upon Tweed, in order to be exported to parts beyond the feas, or be carried coaftwife; and the faid falt or rock falt, fo fhipped or laid on board, fhall happen to perish by the finking of the fhip or veffel, on which the fame fhall be shipped or laid on board, before the faid fhip or veffel fhall go out of fuch port or place, and before the exporter of such falt fhall be intitled to a drawback or allowance of the duties thereof, then and in fuch case the exporter or proprietor of the faid falt or rock falt, fo perished, fhall, upon proof made before the juftices of the peace, at the next general quarter feffions of the peace, to be held for the county, city, riding, divifion, or place next to the place where the VOL. XI. E faid Proprietor to buy the like quantity, duty free. faid falt or rock falt fhall fo perish, of the loss of the falt or rock falt fo fhipped, receive from the faid feffions a certificate, that fuch proof was made before them, and upon producing the faid certificate to any of her Majefty's collectors or officers appointed to collect the faid duties on falt, the said collectors and officers are hereby required to let the said exporter or proprietor buy the like quantity of falt or rock falt, as is expreffed in the faid certificate to be fo perifhed, without paying to her Majesty any duty of excife for the fame, in the fame manner as if fuch falt or rock falt had fo perifhed going coaft wife from one port of England to another. XI. Provided always, and be it further enacted, That if any perfon or perfons fhall at any time be fued or prosecuted for General iffue. any thing by him or them done or executed in pursuance of this act, he or they fhall or may plead the general issue, and give this act in evidence for his defence; and if upon a trial a verdict fhall pafs for the defendant or defendants, or the plaintiff or plaintiffs be nonfuit, discontinue, or forbear profecuting the Double costs. said actions, then fuch defendant or defendants fhall have double cofts to him or them awarded against such plaintiff or plaintiffs, for which cofts he fhall have fuch remedy, as in other cafes where costs are by law given to defendants. Penalties and forfeitures how to be recovered. No herrings, fcads, codfish, pilchards, ling, hake, XII. And be it further enacted by the authority aforesaid, That the feveral penalties and forfeitures, hereby given and impofed, fhall be recovered and levied by the fame ways, means, and methods, as any penalties and forfeitures can or may be recovered and levied by any of the laws of excife, or by action of debt, bill, plaint, or information, in any of her Majesty's courts of record at Westminster, wherein no effoin, protection, or wager of law, nor any more than one imparlance fhall be allowed; and that the faid penalties and forfeitures shall be diftributed in manner following (to wit) one moiety thereof to her Majefty, her heirs, and fucceffors, and the other moiety to him or them that will fue or inform for the fame. XIII. And whereas it is found by experience, that great quantities of fifh, which have been cured at fea, or in Ireland, or other parts not within England, Wales, or Berwick upon Tweed, with salt, for which the duties have not been answered and paid, have been imported or brought into England, Wales, or Berwick upon Tweed, by which practice her Majefty, and the English fishery, are very much prejudiced: for remedy whereof be it enacted by the authority aforefaid, That from and after the faid first day of June, one falmon, &c. thousand seven hundred and four, no herrings, pilchards, fcads, fhall be im.. codfish, ling, hake, falmon, or dried red fprats whatsoever, or ported or fanded, unless by whomfoever caught or cured, fhall be imported, brought in, oath be made, or landed within England, Wales, or Berwick upon Tweed, unlefs the owner or proprietor of fuch fish, or the master of the veffel, fhall make oath before the officer for the faid duties on fuch fish was falt, in the port or place where fuch fifh fhall be imported, brought in, or landed (who thall adminifter the fame without fee or charge) that all the falt wherewith the said fish was cured, that the falt wherewith cured, was laden from was and no drawback allowed. on exporta was laden or put on board from fome part of England, Wales, or England, &c. Berwick upon Tweed, and when and where the fame was so put on board, and that no drawback or allowance, or debenture for the fame, hath to his knowledge or belief been had or obtained tion, &c. upon the exportation or carrying out of the said salt, or any part Penalty. thereof, or is intended to be had or obtained on account of fuch exportation, upon pain of forfeiting such fish that shall be imported, brought in, or landed contrary to the intent and meaning hereof, and double the value thereof, to be recovered of the importer or proprietor thereof. XIV. Provided, That nothing in this act fhall extend to Newfoundprohibit the importing and landing any codfish, ling, or hake, land or Ifewhich have been caught and cured at Newfoundland or Ifeland, land fith, exso as oath be first made before the landing thereof by the owner cepted. or proprietor of fuch fish, or the mafter of the veffel, before the officer for the faid duties in the port or place where such fish fhall be imported, brought in, or landed (who fhall adminifter the fame without fee or charge) that all the fifh so imported came from Newfoundland or Ifeland, and were caught and cured there, and fo as the faid fish be at the landing thereof, and be- Part of the fore the fame be removed from the thore, tendered to the offi- tail of fuch fill cer of the port for the faid duties, to have part of the tail of to be cut off. Penalty on every fuch codfish, ling, or hake cut off, that no allowance for landing the fuch fish be obtained upon exportation; and the faid officer is fame before hereby impowered and required to cut off part of the tail of all tender therefuch fish on the importation thereof: and in cafe any fuch fifh of made fhall be landed before the fame fhall be tendered to the officer, made by 4 to have part of the tail cut, as aforefaid, all the fish, fo import- Annæ, c. 12. ed and landed, shall be forfeited, and double the value thereof, f. 12. for col to be recovered of the importer or proprietor thereof; to wit, fish, &c. imone moiety thereof to the Queen, the other moiety thereof to North Sea. ported from the him or them who fhall profecute or fue for the fame. provifion is cured, no fuch XV. And whereas the proprietors, who have given fecurities at Where falt is their works or pits for the duty of falt or rock falt bought of them, do entred, and often fuffer damage by frauds committed in the exportation without the duties fetheir privity: for remedy whereof be it enacted by the authority falt fhall afteraforefaid, That where any falt or rock falt fhall, after the first wards be enday of June, one thousand feven hundred and four, be entred, tred for exand fecurity fhall be given for the duties, and certified to the portation by officer, according to the former laws relating to the duties on bound in the any person not falt, no fuch falt or rock falt fhall afterwards be entred for ex- firft fecurity, portation by any perfon or perfons not bound in the fecurity till fecurity first given, as aforefaid, until fuch person or perfons, fo export- given for the ing fuch falt or rock falt, fhall give or find fufficient fecurity for duties, &c. the duties thereof (which the officer for the faid duties at the port where the fame is fo entred for exportation is hereby required to take) and the fame officer fhall deliver gratis, and without delay, a certificate of fuch new fecurity taken, and upon producing fuch certificate to the officer of the place where the duty of the faid falt was firft fecured to be paid, fuch first fecurity fhall be discharged. XVI. And E 2 |