Salt Duties Act 1718
| Jurisdiction | UK Non-devolved |
| Citation | 1718 c. 18 |
| Year | 1718 |
(5 Geo. 1) C A P. XVIII. Anno Regni GEORGII Regis Magn Britanni, Franci & Hiberni, quarto.
An Act for recovering the Credit of theBritish Fishery in foreign Parts; and better securing the Duties on Salt.
'I. WE R E A S it is found by Experience, that the Allowances given by the several Acts of Parliamentrelating to the Duties on Salt upon the Exportation or Fish do much exceed the Duty of Salt used in curing the same, which is so far from being an Encouragement to a fair Trade, that it is rather an Inducement to the Curers and Exporters of Fish to commit several Frauds, by curing the said Fish in so deficient a Manner, that it will but just serve the Examination upon shipping it off, and not keep good to foreign Markets, to the great Disparagement of theBritish Fishery, as well as Diminution of his Majesty's said Duties:' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the present Allowances given by the Laws relating to the Duties upon Salt upon the Exportation of Fish shall not be paid for any Fish that shall be exported from and after the four and twentieth Day of June one thousand seven hundred and nineteen; but that the Curers of Fish shall from thenceforth be allowed to import foreign Salt, or take from any Salt-works or Salt-pits, any such Quantity of BritishSalt, where the same is allowed by Law, for the curing of Fish for Exportation, as they shall think proper for curing Fish for foreign Markets, without paying any Duty to his Majesty for the same, except the Customs payable upon the Importation thereof, such foreign Salt being landed, or suchBritish Salt being taken from the said Salt-pits or Salt-works and weighed in the Presence of an Officer for the Duties on Salt; and such Foreign or British Salt being lodged in a Warehouse under the Lock and Key of the said Officer, as well as the Proprietor of the said Salt: Which foreign or British Salt so lodged as aforesaid shall remain in the Custody of the said Officer jointly with the said Proprietor of the said Salt, during all the several Intervals of the respective fishing Seasons; the Proprietor or Proprietors, or his or their Agent or Agents, entring at the next Office for the Duty on Salt the respective Quantitiesof foreign orBritish Salt so lodged by him or them, from Time to Time, as aforesaid; and the said Officer keeping an Account of every respective Quantity of the said Salt so entred and lodged in his Custody as aforesaid; and that at the Beginning of every of the several fishing Seasons the Proprietor or Proprietors of the said Salt, or his or their Agent or Agents, shall make Oath in Writing before the Officer for the Duty on Salt, at the Office nearest to the Place where the said Salt is lodged, declaring the Quantityof the foreign orBritish Salt respectively lodged as aforesaid; and that all the Salt is intended for the curing of Fish for Exportation only, and shall not by his or their Order, Consentor Connivance, directly or indirectly, be sold, given away, or any ways delivered, but for the Purpose aforesaid; after which Oath so made as aforesaid, and filed up by the said Officer in his said Office for the Dutyon Salt as aforesaid, the Officer in whose joint Custody with the Proprietor or Proprietors, his or their Agent or Agents, the Salt has continued during the Interval of the fishing Season, shall deliver into the sole Custody of the said Proprietor or Proprietors, his or their Agent or Agents, all the said Salt for the curing of Fish taken during the said fishing Season; and that at the End or every fishing Season the Officer for the said Duty on Salt shall take a particular Account of the Quantities of foreign andBritish Salt respectively remaining in Hand; which remaining Salt shall be immediately locked up in the joint Custody of the said Officer and Proprietor or Proprietors, his or their Agent or Agents as aforesaid; and the said Proprietor or Proprietors, his or their Agent or Agents of the said Salt, using the said Salt as aforesaid shall, as soon as possible, after the End of every fishing Season, deliver also an Account in Writing into the said Office for the Duty on Salt as aforesaid, containing the Quantity of Fish exported or entred and shipped to be exported, on which the Salt taken away after its Delivery into the sole Custody of the said Proprietor or Proprietors, his or their Agent or Agents, has been used or consumed, together with a Certificate or Certificates by the proper Officers of the several Ports where the said Fish were shipped for Exportation, verifying the said Account; which Certificates the said Officers are hereby directed to givegratis ; which said Account, delivered into the said Office as aforesaid, shall be affirmed by the Oath of the said Proprietor or Proprietors using the said Salt as aforesaid or his or their Agent or Agents who have used the same, and shall remain in the said Office, to the End that the Quantity of Fish cured for Exportation, and the Quantityof Salt used in curing the said Fish may, from Time to Time, appear upon Oath, and be compared together; and in case any of the said Salt shall be delivered over to any other Persons, and used by them in curing of Fish, the several Quantities of Salt so delivered over shall be expressed in the said Account; and each Person to whom such Salt shall be so delivered, or his Agent, shall likewise upon Oath make another Account of the particular Quantity of such Salt used by each of them in the curing of Fish so exported or shipped for Exportation as aforesaid; which said Account; together with proper Certificates as aforesaid, shall likewise be transmitted into the Office aforesaid, there to remain for the Purposes above-mentioned: But if such Proprietor or Proprietors, his or their Agent or Agents, or any other Person or Persons to whom any Quantity of Saltshall be by them deliver delivered as aforesaid shall, for the Space of six Months after the End of every respective fishing Season, neglect or refuse to deliver such Account attested upon Oath as aforesaid, such Proprietor or Proprietors, and such other Person or Persons as aforesaid, shall for every such Offence forfeit forty Pounds.
'II. And to the End that no Part of the Salt delivered in to the sole Custody of the Proprietor or Proprietors thereof, or of his or their Agent or Agents, or by them to any other Persons, for the curing of Fish for Exportation only, during the said several fishing Seasons, may be sold, given away or otherwise delivered or used, directly or indirectly, but for the Purpose aforesaid; and to obviate the Frauds which the publick Revenue would otherwise be exposed to by the present Relaxation of the former Laws and the Indulgenceintended hereby to the fair Trader:' Be it enacted by the Authority aforesaid, That for every Bushel of Salt so taken out of the Cellars or Salt-works, which shall not be accounted for in the manner above-mentioned, by the Oaths of the Persons and proper Certificates, or by Certificate from the Justices of the Peace at the Quarter-Sessions, that Proof was there made that such Salt was put on board any Boat or Vessel for curing of Fish at Sea, and was there taken by Enemies or otherwise lost or perished at Sea, or shall not be returned into or found remaining at the End of every fishing Season in the Cellars or Warehouses as aforesaid, the Proprietor or Proprietors thereof, his or their Agent or Agents who took out the same, or the Person or Persons to whom the same or any Part thereof was delivered for curing of Fish as aforesaid, shall respectively, according to each of their respective Quantities with which they stand accountable, forfeit and pay the Sumof twenty Shillings; and every such Person selling, giving away, using or delivering any such Salt, or consenting or being any ways privy to the selling, giving a way, using or delivering such Salt, directly or indirectly, otherwise than for the Purposes aforesaid, shall forfeit, pay and undergo the Penalties and Punishments herein after-mentioned; that is to say, every Proprietor of such Salt, or his Agent, for every Bushel of such Salt so sold, given away, used or delivered, shall forfeit and pay the Sum of twenty Shillings; one third Part thereof to the Use of his Majesty, his Heirs and Successors, and the Remainder thereof to such Person at shall inform or sue for the same; and every other Person buying, taking or using any such Salt, otherwise than for the Purposes aforesaid and in the Manner aforesaid, shall forfeit and pay the Sum of twenty Shillings for every Bushel of Salt so bought, delivered or used, and after that Rate for a greater or lesser Quantity; one third Part thereof for the Use of his Majesty, his Heirs and Successors, and the Remainder thereof to such Person or Persons that shall inform or sue for the same: Which said Sums or Penalties shall be levied in such Manner as other Penalties herein after mentioned are to be levied; or in Default of Payment of such Sums within fourteen Daysafter Conviction of such Crime, and where no sufficient Effects can be found to answer the same, the Person or Persons so offending shall be sent to the House of Correction, there to be whipp'd and kept to hard Labour for any Time not exceeding three Months.
III. And for preventing the imbezilling of Salt lodged under the Lock and Key of the Officer and Proprietors during the Intervals of the respective fishing Seasons; Be it enacted by the Authority aforesaid, That for every Bushel of such Saltso lodged, which shall either be carried away or shall be found wanting at the re-delivering thereof into the sole Custody of the Proprietors, reasonable Allowances for the Waste of such Salt being first made, the said Proprietor or Proprietors shall forfeit twenty...
To continue reading
Request your trial