faid falt or rock falt fhall fo perish, of the lofs 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 Proprietor to or officers appointed to collect the faid duties on falt, the faid buy the like collectors and officers are hereby required to let the faid exporter quantity, duty or proprietor buy the like quantity of falt or rock falt, as is expreffed in the faid certificate to be fo perished, 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 perished going coastwife from one port of England to another.

free.

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 iffue, and give this act in evidence for his defence; and if upon a trial a verdict fhall pass for the defendant or defendants, or the plaintiff or plaintiffs be nonfuit, difcontinue, or forbear profecuting the Double cofts. faid 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 cofts are by law given to defendants.

Penalties and forfeitures how to be recovered.

No herrings, pilchards, fcads, codfish,

XII. And be it further enacted by the authority aforefaid, 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 Majefty'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 fhall 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 fish, which have been cured at fea, or in Ireland, or other parts not within England, Wates, or Berwick upon Tweed, with falt, 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 said firft day of June, one thousand seven hundred and four, no herrings, pilchards, fcads, codfish, ling, hake, falmon, or dried red fprats whatsoever, or by whomfoever caught or cured, fhall be imported, brought in, oath be made, or landed within England, Wales, or Berwick upon Tweed, unthat the falt lefs the owner or proprietor of fuch fish, or the master of the veffel, fhall make oath before the officer for the said duties on falt, in the port or place where fuch fifh fhall be imported, brought in, or landed (who fhall adminifter the fame without fee or charge) that all the falt wherewith the said fish was cured,

ling, hake, falmon, &c. fhall be imported or fanded, unless

wherewith fuch fish was 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 fuch 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 fish, exfo as oath be firft 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 fuch fish fhall be imported, brought in, or landed (who fhall administer the fame without fee or charge) that all the fifth 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 shore, tendered to the offi- tail of fuch fish cer of the port for the faid duties, to have part of the tail of to be cut off. every fuch codfish, ling, or hake cut off, that no allowance for landing the fuch fith 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 fish of made fhall be landed before the fame fhall be tendered to the officer, made by 4 provifion is to have part of the tail cut, as aforefaid, all the fish, fo import- Aunæ, c. 12. ed and landed, shall be forfeited, and double the value thereof, f. 12. for codto be recovered of the importer or proprietor thereof; to wit, fib, &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.

Penalty on

cured, no fuch

bound in the

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 thall afteraforefaid, That where any falt or rock falt fhall, after the firft wards be enday of June, one thousand seven 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 any perfon not falt, no fuch falt or rock falt fhall afterwards be entred for ex- firit fecurity, portation by any.perfon or perfons not bound in the fecurity till fecurity firft given, as aforefaid, until fuch perfon 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

52

Tenants pay.

ing their rent in falt, to be

4

allowed fo much as the duty comes

to.

Guernsey bay falt may be

ing the war,

Anno fecundo & tertio ANNÆ. C.14. [1703. XVI. And whereas by feveral leafes, grants, or contracts, made before the fixth day of November, one thousand fix hundred ninety three, certain rents payable in falt were referved, granted, or agreed to be paid out of or for divers lands, tenements, or hereditaments; and it is evident that the impofing the prefent duties on falt, fince the making the faid leafes, grants, or contracts, doth in effect increase the faid rents, and make them more burdenfome to the perfons liable thereunto; it is therefore enacted and declared by the authority aforefaid, That when the owners, proprietors, and tenants of fuch lands, tenements, and hereditaments, fo charged by any leafes, grants, or contracts, made before the time aforefaid, do from and after the five and twentieth day of December, one thousand feven hundred and three, pay or deliver any fuch rent in falt, the perfon or perfons, who fhall receive the fame, fhall be obliged by this act to pay to him or them, who fhall make fuch payments of falt in kind, fo much money as the duty and duties paid or payable to her Majesty for the fame falt, by any act or acts of parliament made fince the faid fixth day of November, one thousand fix hundred ninety three, do amount unto.

XVII. Provided always, and it is hereby enacted, That it shall and may be lawful, during the prefent war, to bring in imported dur- bay falt of the produce of the island of Guernsey, upon paying not exceeding the fame, and no higher or other duty, than what is or fhall be 4000 bushels laid upon falt made in England, and so as the same salt so to be per annum. imported fhall be imported in the ports of Yarmouth in Norfolk, Portfmouth, Plymouth, and Falmouth, or any of them, and shall not exceed in the whole four thoufand bufhels in any one year, No drawback fo as due entry (according to law) be made of the fame, for which falt no drawback thall be allowed upon the exportation thereof; any thing in this prefent act, or any other act, contained to the contrary thereof in any wife notwithstanding.

allowed.

XVIII. And whereas divers merchants, and other persons, being fubjects of this realm of England, do fhip falt that hath paid the duty to her Majefty, to convey it to fome part of England, and the fame or part thereof may be loft at fea, by violent or flormy weather, or by being thrown over board for preferving mens lives, or the vessel in which fuch falt is shipped, as aforefaid; be it therefore enacted by the authority aforefaid, That from and after the faid first day of Salt loft at fea June, one thousand seven hundred and four, in fuch cafe any by stormy merchant or perfon, owner of the faid falt, fhall, upon proof made (by the oaths of two or more credible witneffes, whereof the mafter or mate of the veffel to be one, before the justices of the peace at the quarter feffions held for the county, riding, divifion, or town wherein he doth inhabit, in open court) of the lofs of fuch falt fo fhipped, and that the fame was not occafioned by any leakage of the fhip or veffel, or by any negligence or default of the mafter or mariners, receive from the faid feffions a certificate that fuch proof was made before them, and upon producing the faid certificate to any of the officers appointed to collect the duties on falt, the faid officer or officers are hereby required to let such persons buy the like quantity of falt, as is

weather, &c. owners to buy the fame

quantities fo loft, without paying duty.

This privilege

extended by
8 Geo. 1. c.4.

expreffed

merchants in general.

expreffed in the certificate to be loft, without paying to her Ma- f. 11. to all jefty, her heirs or fucceffors, any duty or excife for the fame ; any thing in this act or any other act contained to the contrary notwithstanding.

XIX. And whereas in the late violent forms, which happened in Two fhips the months of November and December, one thousand feven hun- with falt drove dred and three, two veffels laden with falt from Newcastle to the into Holland Humber, were by firefs of weather blown into Holland, and the by strels of weather, and mafters did there unlade and fell the faid falt; be it therefore enact the falt there ed by the authority aforefaid, That upon proof made thereof, fold, proprieupon the oath of two credible witneffes, the proprietor or proprietors of the faid falt fhall be intitled to the drawback upon back. the fame, as if the faid falt had been entred for exportation into parts beyond the feas; any thing in this or any former law to the contrary notwithstanding.

tors intitled

to the draw.

XX. And whereas by an act made in the first year of the reign of 1Annæ, ftat.1. ber prefent Majefty it is enacted, That no rock falt whatsoever shall C. 21. be refined or made into white falt in any place or places whatsoever, within the kingdom of England, dominion of Wales, or town of Berwick upon Tweed, except in fuch places as are or shall be within ten miles diftance of the respective pit or pits, from whence fuch rock

falt fhall be taken, or at fuch places as, on or before the tenth day of 8 Geo. 2. c.12. May, one thousand feven hundred and two, fhall have been used for the refining rock falt, under a penalty therein expressed: and whereas Lawn Marth in the county of Carmarthen hath been an ancient place ufed for making falt from fea water; and upon feveral occafions rock falt is very useful to ftrengthen the brine in the faid work, when weakened by fresh water, or other accidents; but the proper use of the faid falt work not being for the refining rock falt, it hath been doubted whether rock falt might be there ufed: for preventing fuch doubts for the future be it enacted and declared by the authority aforefaid, That rock falt may be so used in the making falt from sea Rock falt may water in the falt works at Lawn Marsh aforefaid; any thing in be used in the faid act or in any other law or ftatute to the contrary not- making falt at Lawn Marf, withstanding; so as her Majefty's duties for all the falt proceed- fo as the du ing as well from the faid rock falt, as from the fea water, be ties be paid. duly charged, answered, and paid to her Majefty's use.

CAP. XV.

An act for the better and more regular paying and affigning the annuities, after the rate of three pounds per centum per annum, payable to feveral bankers, and other patentees, or thofe claiming under them.

WHEREAS by an act of parliament made in the twelfth 12W. 3. c.10.

year of the reign of our late fovereign lord King William the Third (of glorious memory) intituled, An act for appropriating three thousand feven hundred pounds weekly out of certain branches of excife, for publick ufes, and for making a provision for the service of his Majefty's houshold and family, and other his neceffary occafions; it was amongst other things enacted, That

C. 7.

in lieu and difcharge of certain perpetual annual payments, and of all arrears thereof, granted by his late Majefty King Charles the Second to the respective patentees therein named, the hereditary revenue of excife, in the faid act mentioned, should from and after the twenty fixth day of December, one thousand feven hundred and five, be and fland charged for ever with the payment of annual fums after the rate of three pounds per centum per annum, for the principal fums mentioned in the faid refpective letters patent, to be iffued and paid out of the faid revenue, by quarterly payments, out of the receipt of the Exchequer, by the officers of the fame, unto the respective owners and proprietors of the feveral annual fums, and to their heirs and affigns for ever, without any further or other warrant, to be fued for, had, and obtained in that behalf; the faid annual payments, after the rate of three pounds per centum, to be fubject nevertheless to be redeemed, on payment of a moiety of the principal fums mentioned in the faid reSpective letters patent: and whereas by an act of parliament made in Anna, ftat.1. the first year of the reign of her prefent Majefty, intituled, An act for the better fupport of her Majefty's houthold, and of the honour and dignity of the crown, it is (amongst other things) enact– ed, That from and after the expiration of the term of five years therein mentioned, fo much money as, together with the faid payments, after the rate of three pounds per centum per annum, should make up the fum of three thousand feven hundred pounds for every week, during her Majefy's life, fhould and might be taken out of the faid hereditary duties of excife, and out of the duties of excife thereby granted for her Majefty's life, and either or any of them; and the said payments, after the rate of three pounds per centum per annum, being deducted out of the hereditary part thereof, the refidue of the faid three thoufand feven hundred pounds a week should be applied and difpofed of to and for the publick use and service: and whereas by an act of 2 & 3 Anne, this prefent feffion of parliament, intituled, An act for granting an aid to her Majefty for carrying on the war, and other her Majefty's occafions, by felling annuities at feveral rates, and for fuch refpective terms and eftates, as are therein mentioned; it is (amongst other things) enacted, That from and after the five and twentieth day of December, in the year of our Lord one thousand Jeven hundred and five, the faid full, clear, and entire weekly fum of three thousand feven hundred pounds, out of all the monies arifing by the faid hereditary duties of excife, and by the faid duties of excife payable during her Majefty's life, and by every and any of them, according to the tenour and direction of the act of parliament above recited in that behalf; and from and after her Majesty's decease, then the like full, clear, entire, and weekly fum of three thousand seven bundred pounds, of lawful English money, out of all the monies to arife by the faid hereditary duties of excife, and every or any of them, from time to time for ever, fhall be brought and paid into the receipt of the Exchequer; and that out of the monies of the faid hereditary duties of excife, arifing in or by fuch weekly payments at the Exchequer, as aforefaid, the faid annual fums, after the rate of three pounds per centum per annum, prefcribed by the faid act, made in the par72 W.3.C.12. liament holden in the twelfth year of the reign of his late Majefty

C.3.