Juftices may mitigate the penalties. Receiver-ge- into the ex- Auditor to keep a fepa. rate account thereof. Part of an a powered to fummon and examine witneffes, upon oath, and finally to hear and determine the fame; and in cafe of conviction, to iffue warrants for levying the penalties as aforefaid. XXXVII. Provided nevertheless, That it fhall and may be lawful to and for the faid refpective juftices, where they fhall fee caufe, to mitigate and leffen any fuch penalties as they fhall think fit, reasonable cofts and charges of the officers and informers, as well in making the difcovery as in profecuting the fame, being always allowed over and above fuch mitigation, and fo as fuch mitigation do not reduce the penalties to less than double the duties over and above the faid costs and charges; any thing contained in this act, or any other act of parliament, to the contrary notwithstanding. XXXVIII. And be it further enacted by the authority aforefaid, That the feveral duties herein- before granted fhall be paid, from time to time, into the hands of the receiver-general for the time being of the duties on ftamped vellum, parchment, and paper, who fhall keep a feparate and diftinct account of the feveral rates and duties, and pay the fame (the neceffary charges of raising, paying, and accounting for the fame, being deducted) into the receipt of the exchequer, at fuch time, and in fuch manner, as the duties, now charged on ftamped vellum, parchment or paper, are directed to be paid; and that in the office of the auditor of the said receipt shall be provided and kept a book or books, in which all the monies arifing from the faid feveral rates and duties, and paid into the faid receipt as aforesaid, shall be entered separate and apart from all other monies paid or payable to his Majefty, his heirs or fucceffors, upon any account whatsoever; and the faid money, fo paid into the faid recept of exchequer as aforefaid, fhall, together with fuch other rates, duties, and revenues, as fhall be granted by any act or acts of this feffion of parliament for this purpose, be a fund for the payment of the feveral annuities, and all fuch other charges. and expences as are directed to be paid and payable pursuant to an act of this prefent feffion of parliament, (intituled, An act for raising a certain fum of money by way of annuities, and for eftablishing a lottery.) XXXIX. And be it further enacted by the authority aforefaid, of 9 Annæ re- That so much of an act, made in the ninth year of the reign of pealed. her late majesty Queen Anne, (intituled, An act for establishing a general poft-office for all her Majefty's dominions, and for fettling a weekly fum out of the revenues thereof for the fervice of the war, and other her Majesty's occafions,) as reftrains any persons, other than the postmaster-general for the time being, and the refpective deputies and fubftitutes of such poftmafter-general, from preparing or providing, or from letting to hire, or furnishing horfes or furniture for riding poft within this kingdom, fhall be, and the fame is hereby repealed and made void. Perfons fued for any thing done in pur XL. And be it further enacted by the authority aforefaid, That if any perfon or perfons fhall at any time or times be fued, molefted, or profecuted, for any thing by him or them done or executed issue, executed in pursuance of this act, or of any claufe, matter, or fuance of this CA P. LII. An act for taking off the duty upon all falt used in the curing of pilchards, and laying a proportionable duty upon all pilchards confumed at home only. W Preamble. HEREAS, by an act of parliament, passed in the fifth year of the reign of his late majesty King George the first, intituled, An act for recovering the credit of the British fishery Recital of an in foreign parts, and for better fecuring the duties on falt, pilch- act 5 Geo. 1. ards cured for exportation are exempted from the payment of any duty on falt to his Majesty, except the customs payable on the importation thereof: And whereas of late times the pilchard fishery hath been fo much increased, that the demands of foreign markets have been found infufficient to take off and vend the quantities of pilchards cured at a price adequate to encourage and preserve a fishery so valuable: And whereas, upon a serious view and investigation of the State of the faid fishery, there is reafon to hope that the fame may be preferved, and carried on in its full extent, if, under proper regulations, a reasonable abatement were made in the duty on falt ufed in the curing of all fuch pilchards as may be appropriated for home confumption; be After July 5. it therefore enacted by the King's most excellent majefty, by 1779, duties and with the advice and confent of the lords fpiritual and tem- on falt ufed in poral, and commons, in this prefent parliament affembled, and curing pilchby the authority of the fame, That, from and after the fifth day of July, one thousand feven hundred and feventy-nine, the duties now payable on falt used in curing of pilchards for home confumption, thall ceafe, determine, and be no longer paid. ards for home to cease. II. And be it further enacted by the authority aforefaid, That New oath to at the beginning of every fishing feafon for pilchards, the pro- be taken by prietor or proprietors of the falt delivered duty-free for the cur- the proprie ing of pilchards for exportation, pursuant to the faid act, or his tors of lalt delivered duty. or their agent or agents, fhall, inftead of the oath required by the free at the befaid act, make oath, in writing, before the officer for the duty ginning of the on salt, at the office nearest to the place where the falt is lodged, fishing feafon (who is hereby impowered to adminifter the fame,) declaring for pilchards the quantity of the foreign or British falt refpectively lodged for the curing of fish, and that all the said salt is intended for the curing of fish for exportation only, and shall not, by his or their order, confent, or connivance, directly or indirectly, be fold, given away, or any way delivered, but for the purpofe aforefaid, except fo much thereof as (hall be used for curing such pilch &c. ards 3 Pilchards for office; Nocurer to fell Jefs than a time. On entry and payment of the duty, &c. a permit to be given gratis by the falt-officer. ards as shall be entered with the office of the place for home confumption, and charged with the duties by this act chargeable thereon. A III. And be it enacted by the authority aforefaid, That every curer of pilchards, from and after the fifth day of July, one thoufand seven hundred and feventy-nine, before he removes any pilchards (except for exportation) from the office, cellar, or place, where the fame fhall be cured, thall, from time to time, make entry thereof at the next falt office; and shall pay to his Majefty, his heirs and fucceffors, a duty of five hillings and two-pence halfpenny for every cask or barrel, containing fifty gallons of cured pilchards, fo to be removed, and fo in proportion for a greater or lefs quantity, in lieu and full fatisfaction of any other duty impofed or laid on British or foreign falt, to his Majefty, in respect of pilchards cured as aforefaid, for home confumption; and that no fuch curer fhall fell a lefs quantity than twenty five gallons of pilchards at any one time; and that 25 gallons at fuch pilchards fhall be packed or put up in cafks, each cafk not containing less than twenty-five gallons, and the contents of such cask thall be marked on the heads thereof, by the proper officer of the commiffioners of the falt duties; and upon entry and payment of the duty, and marking fuch casks as aforefaid, a permit fhall be given gratis by the falt-officer, expreffing the contents of the cafks for the which the duty fhall be paid, as aforefaid, and the marks of fuch cafks, and for what place the fame are intended, and whether to be sent by land or water carriage; on pain of forfeiting all the pilchards that fhall be fold in lefs quantities than herein-before mentioned, or that fhall be removed or carried away before entry is made, and the duty paid, and without the casks containing fuch quantity of pilchards at the least, and being marked, and fuch permit obtained as aforefaid, and of the cask or veffel in which fuch pilchards fhall be found, and alfo the fum of forty fhillings for every twenty-five gallons of pilchards fo fold or removed, and fo in proportion for a greater or less quantity, to be recovered from the perfon or perions who fhall so fell, remove, or carry away, the fame; one moiety thereof for the use of his Majefty, his heirs and fucceffors, and the other moiety to the officer or officers who fhall feize, fue, or inform for the fame, to be fued for, recovered, and levied, in fuch manner and form, and with fuch power of mitigation, as any fine, penalty, or forfeiture, may be fued for, recovered, levied, and mitigated, by any law of excise, or by action of debt, bill, plaint, or information,.in any of his Majefty's courts of record at Westminster; and all and every officer and officers of his Majefty's cuftoms, excife, or duties upon falt, are hereby authorised and impowered to feize all fuch pilchards fo fold in lefs quantities than herein-before mentioned, or removed or carried away before entry and payment of duty, and all other things performed as aforefaid, and the faid cafks or veffels wherein they fhall be found. Penalty on felling in lefs quantities than abovementioned, &c. Retailers of pilchards not IV. And be it further enacted, That no perfon or perfons purcha nor refuse to purchafing pilchards to fell by retail fhall, at any one time, buy to buy lefs a lefs quantity than twenty-five gallons, and fall alfo be ob- than 25 galliged, upon demand, or inquiry made of him or them for that lons at a time, purpose, by any officer or officers of the customs or excife, in difcover the some reasonable time of the day, to discover to fuch officer or names of the officers the name or names, and place or places of abode, of the curers. curer or vendor of any quantity or quantities of pilchards then in his poffeffion; and that if any fuch retailer fhall purchase a less Penalty. quantity of pilchards than is before mentioned, or hall, upon fuch demand or inquiry, refufe to discover the name and place of abode of any fuch curer or vendor, every perfon so offending fhall, in each cafe, forfeit the quantity or quantities of pilchards so purchased, or respecting which fuch demand or inquiry fhall be made, and the cafk or cafks (if any) wherein the fame fhall be contained, and alfo the fum of forty fhillings, to be recovered by the ways or means, and in manner herein-before mentioned or directed, V. And be it further enacted, That the proprietor or pro- Proprietors of prietors of the falt delivered duty-fee for curing pilchards for falt delivered exportation, his, her, or their agent or agents, thall in the ac- duty free for count which, after the end of every fishing season, they are to ards for excuring pilchdeliver in writing into the falt-office, containing the quantity of portation, are, fith exported, or entered and shipped to be exported, on which in their acthe falt taken away, after its delivery into the fole cuftody of the count at the faid proprietor or proprietors, his, her, or their agent or agents, season, to exhas been used or confumed, as by the former law is directed, prefs the (and under the penalties thereby prescribed,) exprefs alfo the quantity enquantity of pilchards entered for home confumption, on which tered for fuch falt has been used or confumed. end of the home confumption, on In cafe the VI. Provided always, and be it further enacted, That in cafe which fuch the duties of excife on falt, (which now amount to three falt has been fhillings and four-pence per bufhel on home-made falt, and fix ufed. thillings and eight-pence per bushel on foreign falt,) or any of duties on falt them, fhall ceafe, determine, or be redeemed by parliament, thould be leffthen the rate or duty of five fhillings and two-pence halfpenny ened, then for every cafk or barrel, containing fifty gallons, hereby impof- the aforefaid ed upon cured pilchards for home confumption, fhall ceafe, or rate on pilbe leffened in proportion to the duties on falt that fhall fo ceafe, be leffened in determine, or be redeemed; any thing herein contained to the proportion. contrary notwithstanding. CA P. LIII. An act for difcontinuing the duties on cotton-wool, the growth and product of the British colonies or plantations in America, exported from this kingdom. W chards fhall HEREAS the importation of cotton wool, the growth and Preamble. product of the British colonies and plantations in America, may be increased, and the manufacture thereof promoted and encouraged, if the duties now payable on the exportation thereof from this kingdom are difcontinued; be it therefore enacted by the King's moft excel-} excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent After June 24, parliament affembled, and by the authority of the fame, That, 1779, the du- from and after the twenty-fourth day of June, one thousand feven ties on the ex- hundred and seventy-nine, the duties now payable upon cottoncotton-wool, wool, the growth or produce of the British colonies or plantathe growth of tions in America, exported from this kingdom to any parts bethe British co-yond the feas, hall ceafe, determine, and be no longer paid or lonies in Ame- payable; any law, cuftom, or ufage, to the contrary notwith portation of rica, fhall cease. The aforefaid cotton-wool hipped in the prefence of proper offi. cers, &c. or otherwife liable to the standing. II. Provided always, and it is hereby further enacted by the authority aforefaid, That due entries fhall be made at the cuf to be duly en- tom house of all fuch cotton-wool, in the fame manner and form, tered, and expreffing the quantities and qualities thereof, as was used and practifed before the making of this act; and fuch cotton-wool Thall be shipped outwards in the prefence of the proper officers of the customs appointed for that purpofe; and the exportation thereof shall be in British-built thips or veffels, navigated according to law; and on failure of the faid conditions and directions, or any or either of them, the faid cotton-wool fhall be liable to the fame duty as if this act had never been made; any thing herein-before contained to the contrary notwithstanding. duty. CA P. LIV. An all for further continuing, for a limited time, an að, made in the fixteenth year of the reign of his prefent Majefty, intituled, An act to authorife, for a limited time, the punishment, by hard labour, of offenders who, for certain crimes, are or fhall become liable to be tranfported to any of his Majesty's colonies and plantations. Preamble. W 16 Geo. 3, Cap. 43, recited, and further continued till July 1,1779. HEREAS an act of parliament was made in the fixteenth year of the reign of his prefent Majefty, intituled, an act to authorise, for a limited time, the punishment, by hard labour, of offenders who, for certain crimes, are or fhall become liable to be transported to any of his Majesty's colonies and plantations : And whereas the faid act was continued, by an act made in the lat feffion of parliament, until the first day of June one thousand seven hundred and feventy-nine: and whereas it is expedient further to continue the faid first-mentioned act for a further time to be limited; be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That the faid act shall be, and is hereby further continued from the faid first day of June, until the first day of July, one thousand seven hundred and feventy-nine. CAP. |