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For every bushel of rock salt exported to parts beyond the scas, other than Ireland, (43 Geo. 3. c. 14. Sched. A.) 0 0 1

For every bushel of salt or rock salt brought from Scotland into England, with a certificate that it hath paid the duty of 45. to be paid by the master or commander of the vessel before the landing thereof (43 Geo. 3. c. 69, Sched. A.) 0 6 0

For every bushel of salt used in curing flesh exported from Scotland to England, and provisions for ships in Scotland, and for foreign voyages, to be paid by the owners or shippers (43 Geo. 3. c. 69. Sched. A.)

- 06 0 For erery cwt, of salted beef or pork, or of bacon brought by land from Scotland to England, to be paid by the person bringing the same, upon entry thereof, at the nearest office of excise in England, (on pain of the forfeiture of such beef, pork, bacon, or the value thereof, to be recorered and applied accord. ing to the laws of excise (43 Geo. 3. c. 69. Sched. A) 0 2 6

For every bushel of salt of English manufacture used by any Allowances? bleacher of linen or cotton in England in the making of oxygenated muriatic acid, for the sole purpose of bleaching linen or cotton, deducting at the rate of 71. 10s. per cent. in conse. quence of the increase in the weight of the salt by the moisture of the air (43 Geo. 3. c. 69. Sched. C.) - - 0 10 0

For every bushel so used in Scotland (43 Geo. 3. c. 69. Sched. C.)

For every cwt. of dried cod fish, ling or hake called haber. Counties. diue, 14 inches or upwards from the bone in the fin to the third joint in the tail, exported to foreign parts (43 Gco. 3. c. 69. Sched. C.)

0 3 0 For every barrel of wet cod fish, ling, or hake containing 39 gallons exported

0 2 0 For every barrel of salmon containing 42 gallons export.

046 For every barrel of white herrings of 32 gallons export

- 028 For every barrel of fult red herrings of 32 gallons exported .

. - . 019 For every barrel of clean shotten herrings of 32 gallons ex. ported For every last of 10,000 dried red sprats exported 0 1 0 For every cask or vessel of pilchards or scuds of 50 gallons exported - -

0 7 0 For every cask or vessel of pilchards so exported (for seren Fears from July 10, 1805, 45 Geo. 3. c. 102.) over and be. sides the aforesaid sum of seven shillings . . ( 1 0

For all pilchards exported directly to the British Ilest India Blunds or any place in the Mediterranean in casks of 39 gal. lonis or upwards, a bounty in proportion to the buunty payable lör pilchards exported in casks of 50 gallons,

À proportionable bounty.

For every barrel of beef or pork of 32 gallons, salted in England, with salt that shall have paid the duties, exported.

050 For every barrel of beef or pork of 32 gallons, salted in Scotland with foreign salt that shall have paid the duties, without the mixture of any British or Irish salt, exported

05 0 For every bushel of salt made in England, rock salt except. ed, for which the duties shall have been paid, exported (43 Geo, 3. c. 69, Sched. C.).

O 100 Additional drawback (45 Geo. 3. c. 14. s. 2.). O 50

Drawbacks.

Total 0 15 0

For every bushel of the like, made in Scotland (43 Geo. 3. C. 69, Sched. C.

0 4 0 Additional drawback (45 Geo. 3, c. 14. s. 2.) 0-20

Total 0 60

For every bushel of salts called Glauber or Epsom salts, made in Great Britain, for which the duties shall have been paid, exported to foreign parts (43 Geo. 3. c. 69, Sched. C.)

0 10 0 Additional drawback (45 Geo. 3. c. 14. s. 2.) 0 50

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What shall be Sixty-five pounds weight atoirdupois of rock salt shall be deemed a bush. deemed a bushel, and 56 pounds of every other kind of salt. 38 el.

Geo. 3. c. 89. s. 4. 45 Geo. 3. c.14. 8. 4. Commissioners And the commissioners may compound for the duty with the may compound refiners of rock salt, and also for the duty on mineral alkali or with refiners. flux for grass. 38 Geo. 3. c. 89. s. 7. Salt imported. The duty for foreign salt, shall be paid by the importer upon

entry, and before landing, and if unshipped or landed, or put on shore, or into any vessel, before entered, and duty paid ; or without a warrant from the collector, such salt shall be forfeited, together with the packages, vessels, horses, cattle, and carriages, which may be seized by any officer of excise or customs; and every person employed therein, or to whose hands the same shall come after having been so unshipp.d, knowing the same,

shall forfeit treble the value. $. 8. Salt imported And if any salt imported, shall not be entered and landed, and noi enles- and the duty paid within 20 days, such salt shall be forfeited, ed, forfeited. and may be seized by any such oflcer. S. 9.'

ware

But being not less than 50 bushels, the same may upon entry, Foreign salt and before payment of the duty, be landed in the presence of in

housed, on an officer, and shall be weighed and warehoused upon bond, given bond for baye in double the duty, to pay off the duty when sold, if within 12 mont of the months, and if not sold within that time, then at the end of duty. such twelve months. s. 10.

But it shall be lawful for any person, within 12 months after importation, to take free of duty, for the purpose of exporting the same in any vessel, not of less burthen than forty tons, to Newfoundland for curing fish, any quantity, 50 bushels at a time, of foreign salt, out of any import warehouses at Poole, Dartmouth, Falmouth, or Glasgow, upon the person so taking out such salt, first giving the like security, without stamp, as is hereinafter required in respect of salt delivered free of duty for immediate exportation, except that every such security shall be ia treble the amount of the duty, 39 Geo. 3. c. 65. 8. 9, 10.

And the giving such security together with the exportation of such salt to Newfoundland shall vacate the former security for the duties. 39 Geo. 3. c. 65, s. 9. And every such warehouse shall be secured under the joint locks

sernred under the joint larke Warehouses to

be secured unof such officer and proprietor, and no salt shall be put into, der the joint or be delivered out of such warehouse in less quantity than 50 lock of the ola bushels at one time, and when any such proprietor shall be dc- ficer and prosirous to lodge or take out salt, he shall give twelve hours' pre- prietos. vious notice in writing to such officer, specifying therein the day and hoar, and also the quantity, and such officer shall attend accordingly. 38 Geo. 3.c. 89. 8. 11. . And no foreign salt shall be imported, in any vessel of less in burthen than 40 tons, (except for the use of the scamen, not" exceeding 5 pounds for each man), upon pain of forfeiting such salt, together with the packages, and also such vessel with her guns and furniture, which may be seized by any such officer, s.13.

And no salt shall be imported from Ireland into Great Bri. Importation lain in any vessel of less burther than 100 tons, on pain of for- from Ireland. feiture thereof, with the vessel, which may be seized by any oficer of customs or excise. 45 Geo. 3. c. 14, s. 9. But no salt or rock salt, whether the produce of Great Bri. Sait not to be

imported from lain or any other country, shall be imported from Guernsey, Ireland. GuernJersey, Sark, Alderney, or Man, except for the use of the sea- sey, Jersey, men, not exceeding 2 pounds for each man : and if any vessel Sark, Alderney, shall be found at anchor, or hoverin, within the limits of any or Man. port, or within four Icagues of the coast, or to have been within such limits, and not procecding on her voyage, unless in case of unasoidable necessity, of which the master shall give notice to the collector, then gotonly such salt and packages, but also such vessel with her furniture, shall be forfeited, and may be seized, 38 Geo. 3. c. 89. s. 14.

But this shall not extend to fishing vessels having on Fishing vessel board no more than a necessary quantity of salt duly received having salt on Irom entered warehouses, or from other vessels employ, buurd.

ubat vessel

ed in fishing, not exceeding the quantity necessary for presery. ing such quantity of fish, as may be expected to be taken by the

crew. s. 14. Places for Every person being a maker of salt, or a refiner of rock salt, or making salt in a proprietor of any salt mines, salt pit, salt refinery, or salt work,

id to be shall, before he shall begin, make entry thereof in writing at the elilered.

next office of excise,specifying the parish, and also the aumber and situation of all work houses, sheds, cisterns, receivers, reservoirs, pans, stores, rooms, lofts, warehouses, storchouses, and other places used for the making, refining, or keeping of salt, on pain of 1001. together with such salt, and the packages containing the same, and other articles aforesaid used in the making of salt, or

found in any private or unentered place. s. 17. Officer mayer.. And any officer of excise, may at any time by day or by ler and take an night upon request, enter into every salt mine, salt pit, salt reaccount.

finery, or salt work; and also into every such workhouse, and places aforesaid, and by weighing, gaging, tale, or otherwise,

take an account of the quantityand kinds of salt there found.s.18. Proprietors:. And every proprietor of any salt mine or pit, shall provide a pravide ware- proper warehouse with sufficient fastenings thereto, and adjoinhouses, and ing to the entrance of every salt mine or pit, jvto which all stow their rock rock salt shall be put at his expence ; and such warehouse shall salt therein,

not have more than three doors, and shall be locked up by the officer, except at such times as the same shall be opened by such officer for depositing rock salt therein, or when taking an account of, or weighing, or delivering the same out of such ware. house; and if such proprietor shall make default in providing or supporting such warehouse, or shall not cause such rock salt to

be removed to, and stowed in the same, he shall. forfeit 1001.s. 19. Proprietors to And every snch proprietor shall, before he begin to raise any give notice of salt from any mine or pit, give twelve hours' notice in writing to take salt out

ention to the officer, of the day and hour, and if he shall not begin of the nine.“ within one hour after the time mentioned, the same shall be

void, and he shall be obliged to give a fresh notice; and in de.

fault thercof, shall forfeit 201. s. 20. Rock salt not Avd no rock salt shall be taken out of any such warehouse to be taken

except in the presence of the proper officer, nor in less quantity from warehouses but in than four bushels at one time, and between five in the morn, the presence of ing and seven in the evening from 24th March to 29th Septeman officer. ber, and between seven in the morning and five in the evening

from 28th Sept, to 28th larch in each year. And all rock salt removed contrary to this act, together with the package and the vessels, waggons, carts, çarriages, horses and cattle employ. ed therein, shall be forfeited, and may be scized ; and such pro. prietor shall forfeit also 40s. for every bushel of salt,or 50l. at

the election of the attorney general,or person who shall sue.s.21, Makers and re- Every maker or refiner of salt, and proprietor of any salt fimers of salt to provide ware.

red work, shall provide and support proper warehouses, with sulij. houses, &c. cient fastenings thereto, into wbich all their salt (rock salt enn

their intention

401

cepted) shall be put, and no such warehouse shall have more than two doors for delivering salt out thereof, or more than four doors immediately into or communicating with any pan or boiling house; nor shall there be any other door or commu. nication whatsoever between any such warehouse and any other place, except the doors aforesaid; and every such warehouse shall be locked up by the proper officer, except at such times only as such officer shall be attending for the purpose of depo. siting salt therein, or for weighing, or taking account of or de. lirering salt out of the same; and if such person shall neglect or refuse to provide such warehouses he shall forfeit 501. 1.99.

Every such maker, reiner, and proprietor shall before he To give previe begin to charge any pan or boiler with brine, or other prepara. Jus notice of tion for making or refining salt, give to the officer six hours no..

charging their tice in writing, specifying therein the particular time and hour when he intends to begin, and also whether he intends to make Jarge grained, commonly called fishery salt, or fine grained salt: and if he shall not begin within one hour after the time men. tioned, the same shall be void, and he shall be obliged to give a fresh notice, and in default shall forfeit 201, for every such of. fence. s. 23.

Every such person who in pursuance of such notice shall And to proceed begin to charge his pan or boiler, shall proceed without delay, without delay. and with all due dispatch to charge the same with brine or other preparation for making salt, or refining rock salt, and shall charge such pan or boiler with the whole quantity intended to he worked off at such operation, on pain of forfeiting 201. If Brine may be

added once hut any such person shall have occasion to increase the brine in any pan or boiler after having been charged, and before any salt hath been taken therefrom, he shall be allowed once but not oftener to increase the quantity, upon giving to such officer a notice in writing two hours before he shall add such increase. $. 24.

And if he shall put any brinc into any pan or boiler after he The whole opehath begun to take any salt out of the same, and before the ration to be

finished before whole operation of such particular charge shall be finished and the

resh brine is all the salt taken out; or shall put any brine into any pan or put in. boiler after the same hath been fully charged, (except as aforesaid,) he shall forfeit 501. s. 25.

And all the salt taken out of each pan or boiler at each one, Saltlaken from ration, shall be kept separate from all other salt whatever: and cach pan lu be within ten hours after, and before any salt of any subsequent kept sepas bailing shall be taken from out of the same pan or hoiler, such maker shall deliver to the officer a declaration in writing, spe. cifying the number of baskets, barrows, or troughs of salt made at such boiling, and thereupon such officer shall take an account of the auldber thercof: and as soon as he shall have taken

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