and whereof the property doth belong to Englishmen, under pain of forfeiture of ship and goods.

c. 10.

Repeals so much of the above recited acts of 15, 22, and 23, of Charles 2. and of 20 Geo. 9. the 7th and 8th of William 3. as restricts the importation into the British colonies and settlements in America, the West Indies, and on the coast of Africa, to Great Britain alone; and orders the word Ireland to be put into all bonds taken from ships, lading commodities in the said plantations to land the same in Great Britain or Ireland, as directed by the Navigation Act, and allows the trade between Ireland and the said colonies to be carried on in like manner as it is now carried on between Great Britain, and the said colonies and settlements.

Will. 3. c.

22. S. 3.

Merchandizes may be exported or imported to and from this kingdom and places 7 and 8 aforesaid, in any ships taken as prize, and whereof condemnation shall be made in one of the courts of Admiralty aforesaid, and shall be navigated by the master, and three-fourths of the mariners, English, and whereof the property shall belong to Englishmen.

All ships coming into, or going out of any of the plantations, and lading or unlading Ditto, s. 6. any goods, whether the same be his Majesty's ships of war, or merchants' ships, and the commanders thereof, shall be liable to the same rules, visitations and forfeitures, as to the entering, lading, or discharging their ships, as ships are liable to in this kingdom, by 13 and 14 Car 2. cap. 11. for preventing frauds in his Majesty's customs; and the officers for collecting his Majesty's revenue, and inspecting the plantation trade in the plantation, shall have the same power for searching of ships, and taking their entries, and for seizing goods prohibited, or for which any duties are payable, as are provided for the officers of the customs in England, by the said act, as also to enter houses or warehouses, to search for and seize such goods; and all wharfingers, lightermen, or other persons, assisting in the concealment or rescue of the said goods, or in the 'hindering the officers in the performance of their duty, and the vessels employed in the conveyance of such goods, shall be subject to the like penalties, as are provided by the same act, in relation to prohibited or uncustomed goods in this kingdom; and the like assistance shall be given to the officers, as by the said act is provided for the officers in England, &c.

Where any question shall arise concerning the importation or exportation of any goods Ditto, s. 7. into or out of the said plantations, the proof shall lie upon the owner, and the claimer shall be reputed the importer or owner.

All laws, bye-laws, usages or customs, which shall be in practice in the plantations, Ditto, s. 9. repugnant to the before-mentioned laws, or to this act, or any other law to be made in this kingdom, so far as such law shall relate to the plantations, are void.

10.

Where the governor, or officers appointed by the commissioners of the customs, in Ditto, sect. the plantations, shall have ground of suspicion, that the certificate of having given security in England is false; the governor, or officers of the customs, shall take security there for the discharge of the plantation lading in Ireland, Wales, or Berwick, (substitute the words Great Britain or Ireland, in conformity to 20 Geo. 3. c. 10.) and where there shall be cause to suspect, that the certificates of having discharged her lading of plantation goods in this kingdom is false, the governor or officers shall not cancel the security given in the plantation, until they be informed from the commissioners of the customs, that the certificate is true; and if any person shall rase or falsify any cocket, certificate, return, or permit, for any vessel or goods, or shall knowingly make use thereof, such person shall forfeit five hundred pounds.

The commissioners of the treasury, and the commissioners of the customs, may ap- Ditto, sect. point such officers of the customs in any city, town, river, port, harbour, or creek, of 11. any of the islands, tracts of land, and proprieties, as shall seem needful; also upon any

13.

suits brought in the plantations, upon any law concerning his Majesty's duties, or ships or goods forfeited by reason of any unlawful importations or exportations, there shall not be any jury, but of such only as are natives of England or Ireland, or born in his Majesty's plantations; and upon all such suits the offences may be laid in any province, country, or division, of any of the plantations, at the pleasure of the informer. Ditto, sect. In all bonds to be taken in the plantations by 22 and 23 Car. 2. cap. 26. the sureties shall be persons of known residence and ability in the plantations, and the conditions of the bond shall be within eighteen months after the date, the danger of the seas excepted, to produce certificates of having landed the goods in one of his Majesty's plantations, or in England, Wales, or Berwick, (substitute the words Great Britain or Ireland, in conformity to 20 Geo. 3.) otherwise such bond, or copies thereof, attested under the hand and seal of the governor to whom such bonds were given, shall be in force and allowed of in any court in England, Ireland, or the plantations, as if the original were produced.

6 Geo. 3. .c. 21.

19 Geo. 3. c. 35.

7 & 8 Will. 3. c. 22.

sect, 17.

t

Tobacco exported to Ireland, if less appears to be landed than shipped in Great Britain, an allowance, not exceeding two per cent. may be made for waste during the

voyage.

Repeals the acts of 12 and 15 Charles 2. and any other act which prohibits or restrains the setting, planting, or improving to grow, making, or curing tobacco, either in seed, plant, or otherwise, in Ireland.

No ship shall pass as a ship of the built of England, Ireland, Wales, Berwick, Guernsey, Jersey, or any of his Majesty's plantations in America, so as to trade to the plantations, until the persons claiming property in such ship, shall register the same, viz. if the ship belong to any port in England, Ireland, Wales, or Berwick, proof shall be made upon oath of one of the owners, before the collector and comptroller of his Majesty's customs in such port; or if the ship belong to any of his Majesty's plantations in America, or to the islands of Guernsey or Jersey, then the like proof to be made before the governor, with the principal officer of revenue residing on such plantation or island.

9 Geo. 2. c.

Encouragement of British-made Sail-Cloth.

EVERY ship which shall be built in Great Britain, and every ship built in his Majesty's 37. sect. 4. plantations in America, shall, upon her first setting out, have one complete set of sails, made of cloth manufactured in Great Britain, and in case such ship shall not be fitted as aforesaid, the master shall forfeit 501.

No person shall make into sails or tarpawlins, any foreign sail-cloth imported after the 24th of June, 1731, not stamped, and in case any person shall make up foreign sail-cloth, other than as aforesaid, such sails and tarpawlins shall be forfeited, and such person shall forfeit 201.

This act shall continue five years from the 24th of June, 1736, and to the end of the next session of parliament.

Continued till the first of June, 1747, and until the next session of parliament, by 15 and 16 Geo. 2.

Confirmed by 19 Geo. 2. p. 457. And it is there also enacted, that from the 24th of June, 1746, every master of a vessel belonging to a subject, navigated with, or having any foreign-made sails aboard, shall at the time of his making his entry at the custom-house of such vessel, also make entry and report upon oath of all foreign-made sails

used in, or being aboard such vessel, and before the vessel shall be cleared by the officers of the customs inwards, where she shall discharge any of her lading, he shall pay the like duties payable by an act of 12 Anne.

Every such sail shall be stamped at the place where the vessel shall make her entry, in manner herein afore-mentioned; and if the master shall not make such entry, and pay the duty before the vessel shall be cleared by the officers of the customs inwards, all such sails shall be forfeited, and the master for every such offence shall for

feit 501.

If the master after his report or entry made, and before the vessel is cleared by the officers of the customs, shall declare his intention of not choosing to pay the duty, and shall deliver such sails to the officer of the port where he makes his entry, in such case the sails are to be forfeited, and the master shall not be liable to pay the duty or penalty of 501.

Nothing herein contained shall make captains or masters of vessels, coming from the East Indies, liable to the duties or forfeitures aforesaid, for such vessels being navigated. with, or having foreign-made sails on board, which shall bona fide be brought by them from thence.

The commissioners of the customs of Great Britain, by the 24th of June, 1746, shall provide a sufficient number of stamps of eight inches diameter for the stamping of foreign-made sails, &c.

And as doubts have arisen about the meaning of a clause in the said act of 9 Geo. 2. by which vessels are obliged at their first setting out, or being first navigated at sea, to be furnished with one full and complete set of sails, made of sail-cloth manufactured in Great Britain: to obviate such doubts for the future, it is enacted, that from the 24th of June, 1746, every vessel which shall be built in Great Britain, and from the 29th of December, 1746, every vessel which shall be built in his Majesty's plantations in America, upon her first being navigated, shall be furnished with one full and complete set of sails (bona fide belonging to such vessel, &c.) made of sail-cloth manufactured in Great Britain, under penalty, for every default, of 50l. to be forfeited by the master.

All the foregoing recited acts, relative to British-made and foreign sail-cloth, are 26 Geo. 8. continued, and to remain in force, until the 29th of September, 1792; and from thence c. 53. §. 3. to the end of the then next session of parliament. See further regulations 29 Geo. 3. c. 55. 33 Geo. 3. c. 49. 36 Geo. 3. c. 108.

SALT.

and see

If any subject of this realm shall ship any salt or rock salt, that hath paid the duty, Salt. to convey it by sea to any part of England, and the vessel perish at sea, or be taken and Mar. by enemies with such salt on board, such person shall, upon proof made at the quarter c. 7. s. 21. sessions for the county, &c. wherein he doth inhabit, of the loss of such salt, receive from the sessions a certificate, and upon producing the certificate to any officers of the provisions duty having been paid, they are to let such persons ship the like quantity of salt without paying any duty.

further

Burn's Jus

tice, title

excise article" Salt."

1. cap. 21. seci, 7.

Where any ship laden with salt shall be found hovering on the coasts, not proceeding 1 Ann. stat. on her voyage, it shall be lawful for the officers of the customs, or of the duty on salt, to go on board such vessels, and compel them to come into port, and to continue on board until the salt be unladen, or the ship shall depart from the port; and if the per

1 Ann. stat.

sons on board any ship importing salt, shall neglect to enter or unlade such salt twenty days after the same is come into port, or within that time to depart and proceed on their voyage, unless permitted by the chief officer of the customs, to make a longer stay, all the salt on board such ship shall be forfeited, and double the value thereof, to be recovered of the master.

No foreign salt shall be imported in any ship of less burthen than twenty tons, and in 1. cap. 21. bulk only (except for the provision of the ships) upon pain of forfeiting the salt, and double the value, to be recovered of the person importing.

sect. 8.

Ditto s. 12.

Ditto s. 13.

If any ship laden with salt, to be carried beyond the seas, shall come into any place in England, it shall be lawful for the officer of salt, to enter such ship, and there continue till the ship unlade her cargo, or return to sea, under the penalty of 201. to be recovered of the master, who shall refuse such officer to come on board; and if any person shall unlade any of the salt before entry or re-payment of the duty, the whole cargo of salt shall be forfeited. Where any salt shall be laid on board any ship, either to be transported beyond the seas, or carried coastwise, the officer of the customs shall in the cockets (which shall be also signed by the officer for the duty on salt, and given without fee) express the quantity of salt; and in case such ship shall come into any port in England, it shall be lawful for the officers of the customs or officers for the said duties, to go on board such ship, and demand a sight of such cocket, and in case he has cause to suspect that there is not so much salt on board as the quantity expressed from such cocket (and shall make affidavit thereof before the collector, or customer of the port) to weigh all the salt remaining on board; and in case there shall not appear to be so much as the quantity expressed in such cocket (making allowance for the waste, and for salt delivered at another port, and indorsed in the permit) the salt remaining shall be forfeited.

*

2 & 3 Ann. No salt of the produce or manufacture of England, Wales, Berwick, Scotland, or c. 14. s. 1. Ireland, nor any other salt coming from Ireland, Scotland, or the Isle of Man, shall, after June 1, 1704, be imported into England, Wales, or Berwick, upon pain that all the salt so imported, &c. shall be forfeited, and that the ship shall also be forfeited; and every person that shall take any salt out of such ship, or carry the same on shore, or convey the same from the shore, or be assisting therein, shall forfeit 201. or suffer six months imprisonment.

Ditto s. 2. It shall be lawful for any of the officers for the duties upon salt, within two months after the landing any such salt, to seize the salt, and also the ship; and in case the owner of such salt or ship shall not within twenty days claim the salt and ship, and give security to answer the value, the salt and ship shall be sold.

Ditto s. 3.

Ditto s. 4.

Ditto s. 6.

Ditto, sect. 30.

Nothing in this act shall extend to any salt shipped to be carried coastwise, by certificate, from one port to another according to former acts.

In cases where salt shall have been shipped to be exported, and the ship shall by stress of weather, enemies, or other necessities, be forced into any port in England, it shall be lawful for the owner of such salt, or master of such ship, within twenty days, to reland the salt, so as due entry be made, and the duties again paid down for the whole quantity that was entered to be exported before any part thereof be relanded.

Where any ship shall come into any port of England from Ireland, or other foreign part, having on board any salt which was taken in only for the provision of the ship, or for curing of fish, it shall be lawful to land the salt, so as entry be made thereof within ten days after coming into port, and the duties paid down or secured before any part thereof be landed.

Where any salt (the duties whereof shall have been paid or secured) shall be shipped, and perish by the sinking of the ship, before going out of port, and before the exporter shall be intitled to a drawback; the exporter or proprietor of the salt shall, upon proof

made before the justices at the next quarter sessions, receive a certificate to such proof, and upon producing it to any collector of the duties, he shall let the proprietor buy the like quantity of salt without paying duty.

18.

Or if any salt is lost at sea by stormy weather, or by being thrown overboard for the Ditto, sect. ship's preservation, the owner thereof shall, upon proof by the oaths of two (whereof" the master or mate of the vessel to be one) receive a certificate as above, and be allowed to buy the like quantity of salt without duty.

If any master of a ship, who shall import into Great Britain any salt taken in for 15 Geo. 1. the provisions of the ship, or for curing fish, shall not enter and pay, or secure the c. 18, 18, duty for the same within ten days after coming into any port, and before the same be landed, the salt so imported shall be forfeited, and the master or owner shall forfeit double the value.

Every master of any vessel, who shall transport any foreign salt from Scotland, or Ditto, sect. any of the islands thereof belonging to England, or from one port to another in Great 20. Britain, shall, before landing or delivering such salt, deliver to the officers for collecting the duties on salt a particular of the quantity, signed by the officers of salt and customs for the port whence the vessel came, and the master, his mate, or boatswain, shall make oath, before the commissioners for the salt duties, or their officers, that to his knowledge there hath not been taken into the vessel any salt since he came from such port: And if such vessel be to deliver part of her salt at one port, and part at another, the officers of the salt duties, and of the customs, where such salt shall be delivered, shall certify on the back of the cocket or transire, or else by certificate, what quantity of the salt hath been delivered, on penalty of double the value of the salt otherwise delivered, and 10s. per bushel.

21.

It shall be lawful for the salt officers at any unlading port to go on board such vessel, Ditto, sect. before the delivery, and demand a sight of the cocket, and to weigh the salt upon the unlading; and if the salt be found to be more in weight than what is contained in the cocket, the surplusage shall be forfeited, and if the master refuses to show the cocket, the officer may seize the salt, and detain it till the cocket be produced; and if it be not produced in four days, the salt shall be forfeited.

23.

The officers of the customs, or of the duties on salt, may go on board any vessel to Ditto, sect. search if there be any salt on board, and may seize the same, if it be found on board any other vessel than that in which the salt was imported, unless it had been duly entered, or the duties paid or secured; and all such salt shall be forfeited, or the value thereof to be recovered of the master or owner of such vessel, who shall likewise be fiable to all other penalties, as if the same had been landed, without entry or payment of the duties; and every person who shall hinder any officer in going on board any vessel and searching, shall forfeit 401.

If any foreign salt be put on shore before entry or the duty paid, or without a war- Ditto, sect. rant, the person landing the same, or conveying it from the shore, or assisting therein, 24. shall, over and above the penalties already given, forfeit 1001.

25.

On reshipping any salt, British or foreign, from any boat into any ship, and before Ditto, sect. any dispatches for the salt so reshipped be granted, the master, &c. that comes along with the salt to be shipped on board another vessel, shall make oath before the salt officer, that all the salt he took in is truly reshipped, and that there was no salt added to it, or taken from it, to the best of his knowledge, on penalty of forfeiting double the value of the salt, that shall be otherwise reshipped, and also 10s. per bushel.

c. 43. s. 40.

Salt landed without the presence of any officer, is forfeited, with 10s. per bushel; 5 Geo. 3. and the vessel out of which it shall be taken, with the tackle and furniture are forfeited; and every person concerned therein shall forfeit 201. R

YOL. I.