faid falt or rock falt shall so perish, of the lofs of the falt or rock falt so shipped, receive from the faid feffions a certificate, that such proof was made before them, and upon producing the said certificate to any of her Majesty's collectors Proprietor to or officers appointed to collect the said duties on falt, the faid buy the like collectors and officers are hereby required to let the said exporter quantity, duty or proprietor buy the like quantity of falt or rock salt, as is ex free. General issue. pressed in the said certificate to be so perished, without paying to her Majesty any duty of excife for the fame, in the fame manner as if fuch falt or rock salt had so perished going coastwise from one port of England to another. XI. Provided always, and be it further enacted, That if any perfon or perfons shall at any time be sued or profecuted for any thing by him or them done or executed in pursuance of this act, he or they shall or may plead the general issue, and give this act in evidence for his defence; and if upon a trial a verdict shall pass for the defendant or defendants, or the plaintiff or plaintiffs be nonfuit, discontinue, or forbear profecuting the Double costs. said actions, then such defendant or defendants shall have double cofts to him or them awarded against such plaintiff or plaintiffs, for which costs he shall have fuch remedy, as in other cafes where costs 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 aforesaid, That the several penalties and forfeitures, hereby given and imposed, shall be recovered and levied by the same 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 essoin, protection, or wager of law, nor any more than one imparlance shall be allowed; and that the faid penalties and forfeitures shall be distributed in manner following (to wit) one moiety thereof to her Majesty, her heirs, and fuccessors, 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, Wales, 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 Majesty, and the English fishery, are very much prejudiced: for remedy whereof be it enacted by the authority aforesaid, That from and after the faid first day of June, one thousand seven hundred and four, no herrings, pilchards, scads, codfith, ling, hake, falmon, or dried red sprats whatsoever, or Janded, unless by whomsoever caught or cured, shall be imported, brought in, oath be made, or landed within England, Wales, or Berwick upon Tweed, unthat the falt less the owner or proprietor of such fish, or the master of the ling, hake, falmon, &c. shall be imported or wherewith fuch fish was cured, was laden from vessel, shall make oath before the officer for the said duties on falt, in the port or place where such fish shall be imported, brought in, or landed (who shall administer the fame without fee or charge) that all the falt wherewith the faid fish was cured, was on no draw on exporta was laden or put on board from some part of England, Wales, or England, &c. Berwick upon Tweed, and when and where the fame was so put and dra board, and 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 shall 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 fistr, exso as oath be first made before the landing thereof by the owner cepted. or proprietor of such fish, or the master of the vessel, before the officer for the faid duties in the port or place where such fish shall be imported, brought in, or landed (who shall administer the fame without fee or charge) that all the fish so imported came from Newfoundland or Iseland, and were caught and cured there, and fo as the said 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 such fish cer of the port for the said duties, to have part of the tail of to be cut off. every fuch codfish, ling, hake cut off, that no allowance for Penalty on landing the fuch fith be obtained upon exportation; and the said officer is same before hereby impowered and required to cut off part of the tail of all tender theresuch fish on the importation thereof: and in case any fuch fish of made shall be landed before the same shall be tendered to the officer, provision is made by 4 to have part of the tail cut, as aforesaid, all the fish, so import- Annæ, 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, fish, &c. imone moiety thereof to the Queen, the other moiety thereof to North Sea. him or them who shall profecute or fue for the fame. or ported from the XV. And whereas the proprietors, who have given Securities 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 secured, no fuch their privity: for remedy whereof be it enacted by the authority falt thall afteraforesaid, That where any falt or rock falt shall, after the first wards be enday of June, one thousand seven hundred and four, be entred, tred for exand security shall 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 salt or rock salt shall afterwards be entred for ex- first security, portation by any person or persons not bound in the security till security first given, as aforesaid, until such person or persons, so export- given for the ing fuch salt or rock falt, shall give or find sufficient security for duties, &c. the duties thereof (which the officer for the faid duties at the port where the same is so entred for exportation is hereby required to take) and the same officer shall deliver gratis, and without delay, a certificate of such new security taken, and upon producing fuch certificate to the officer of the place where the duty of the said falt was first secured to be paid, fuch first security shall be discharged. bound the E-2 XVI. And Tenants paying their rent in falt, to be allowed fo much as the duty comes to. Guernsey bay falt may be ing the war, per annum. XVI. And whereas by several leafes, grants, or contracts, made before the fixth day of November, one thousand fix hundred ninety three, certain rents payable in falt were reserved, granted, or agreed to be paid out of or for divers lands, tenements, or hereditaments; and it is evident that the imposing the present duties on falt, fince the making the faid leafes, grants, or contracts, doth in effect increase the faid rents, and make them more burdensome to the persons 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, so charged by any leases, grants, or contracts, made before the time aforesaid, do from and after the five and twentieth day of December, one thousand feven hundred and three, pay or deliver any fuch rent in salt, the perfon or persons, who shall receive the fame, shall be obliged by this act to pay to him or them, who shall 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 present 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 shall be 4000 bushels laid upon falt made in England, and so as the fame falt so to be imported shall be imported in the ports of Yarmouth in Norfolk, Portsmouth, Plymouth, and Falmouth, or any of them, and shall not exceed in the whole four thousand bushels in any one year, No drawback so as due entry (according to law) be made of the fame, for which falt no drawback shall be allowed upon the exportation thereof; any thing in this present act, or any other act, contained to the contrary thereof in any wife notwithstanding. allowed. by stormy weather, &c. owners to buy the same quantities so loft, without paying duty. XVIII. And whereas divers merchants, and other persons, being Subjects of this realm of England, do ship falt that hath paid the duty to her Majesty, to convey it to some part of England, and the fame or part thereof may be loft at fea, by violent or stormy weather, or by being thrown over board for preserving mens lives, or the vessel in which fuch falt is shipped, as aforesaid; be it therefore enacted by the authority aforesaid, That from and after the faid first day of Salt loft at sea June, one thousand seven hundred and four, in fuch cafe any merchant or person, owner of the said falt, shall, upon proof made (by the oaths of two or more credible witnesses, whereof the master or mate of the veffel to be one, before the justices of the peace at the quarter sessions held for the county, riding, division, or town wherein he doth inhabit, in open court) of the lofs of such falt so shipped, and that the fame was not occafioned by any leakage of the ship or vessel, or by any negligence or default of the master or mariners, receive from the faid sessions 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 said officer or officers are hereby required to let such persons buy the like quantity of falt, as is expressed This privilege extended by merchants in expressed in the certificate to be loft, without paying to her Ma- f. 11. to all jesty, her heirs or successors, any duty or excise for the fame; any thing in this act or any other act contained to the contrary notwithstanding. general. XIX. And whereas in the late violent storms, which happened in Two ships the months of November and December, one thousand seven hun- with falt drove dred and three, two vessels laden with falt from Newcastle to the into Holland Humber, were by tress of weather blown into Holland, and the by ftress of weather, and mafters did there unlade and fell the faid falt; be it therefore enact- the falt there ed by the authority aforesaid, That upon proof made thereof, fold, proprieupon the oath of two credible witnesses, the proprietor or pro- tors intitled prietors of the faid salt shall be intitled to the drawback upon back. the fame, as if the said salt had been entred for exportation into parts beyond the feas; any thing in this or any former law to the contrary notwithstanding. to the draw XX. And whereas by an act made in the first year of the reign of 1 Anne, stat.1. ber present Majesty 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 distance of the respective pit or pits, from whence such rock Salt shall be taken, or at fuch places as, on or before the tenth day of 8 Geo. 2. C. 12. May, one thousand seven hundred and two, shall have been used for the refining rock falt, under a penalty therein expressed: and whereas Lawn Marsh in the county of Carmarthen hath been an ancient place used for making falt from sea water; and upon feveral occafions rock falt is very useful to strengthen 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 used: for preventing such doubts for the future be it enacted and declared by the authority aforefaid, That rock salt may be so used in the making falt from fea Rock falt may water in the falt works at Lawn Marsh aforesaid; any thing in be used in the faid act or in any other law or statute to the contrary not- making falt at Marsh, withstanding; so as her Majesty's duties for all the falt proceed- so as the duing as well from the said rock salt, as from the fea water, be ties be paid. duly charged, answered, and paid to her Majesty's use. CAP. XV. An act for the better and more regular paying and assigning the annuities, after the rate of three pounds per centum per annum, payable to several bankers, and other patentees, or those claiming under them. W HEREAS by an act of parliament made in the twelfth 12W.3.C.18 year of the reign of our late fovereign lord King William the Third (of glorious memory) intituled, An act for appropriating three thousand seven hundred pounds weekly out of certain branches of excife, for publick uses, and for making a provision for the service of his Majesty's houshold and family, and other his necessary occafions; it was amongst other things enacted, That in lieu and discharge of certain perpetual annual payments, and of all arrears thereof, granted by his late Majesty King Charles the Second to the respective patentees therein named, the hereditary revenue of excise, in the faid act mentioned, should from and after the twenty fixth day of December, one thousand seven 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 respective letters patent, to be issued and paid out of the faid revenue, by quarterly payments, out of the receipt of the Exchequer, by the officers of the same, 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 subject 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 Anne, stat.1. the first year of the reign of her present Majesty, intituled, An act for the better fupport of her Majesty's houshold, and of the honour and dignity of the crown, it is (amongst other things) enacted, That from and after the expiration of the term of five years therein mentioned, so much money as, together with the faid payments, after the rate of three pounds per centum per annum, should make up the sum of three thousand seven hundred pounds for every week, during her Majesty's life, should and might be taken out of the faid hereditary duties of excise, and out of the duties of excise thereby granted for her Majesty's life, and either or any of them, and the faid payments, after the rate of three pounds per centum per annum, being deducted out of the hereditary part thereof, the residue of the faid three thousand feven hundred pounds a week should be applied and disposed of to and for the publick use and fervice: and whereas by an act of C.3. 2 & 3 Anne, this present session of parliament, intituled, An act for granting an aid to her Majesty for carrying on the war, and other her Majefty's occafions, by selling annuities at several rates, and for such respective terms and estates, 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 seven hundred pounds, out of all the monies arifing by the faid hereditary duties of excise, and by the said duties of excise payable during her Majesty'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 sum 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, shall be brought and paid into the receipt of the Exchequer; and that out of the monies of the faid hereditary duties of excise, arising in or by fuch weekly payments at the Exchequer, as aforesaid, the faid annual fums, after the rate of three pounds per centum per annum, prescribed by the faid act, made in the par12 W.3.2 liament holden in the twelfth year of the reign of his late Majesty |