William III, 1698: An Act for the more full and effectual charging of the Duties upon Rock-Salt. [Chapter XI. Rot. Parl. 10 Gul. III.p.3. n. 2;]

(fn. 1) Reasons for passing this Act.

75 lbs. weight of Rock Salt or Salt Rock deemed a Winchester Bushel, and to be entered and rated accordingly, instead of 120lbs. weight, as by former Acts.

We Your Majesties most dutifull and loyal Subjects the Commons of England in Parliament assembled taking notice that by divers Acts of Parliament now in force severall Duties whereof some are for Termes of Years yet unexpired and others in Perpetuity are imposed upon all Salt and Rock. Salt made within the Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed or taken out of any Pit or Pits within the same to be raised disposed and applied to and for the severall Uses and Purposes in the same or by some other Act or Acts of Parliament in that behalfe expressed and declared and being sensible that Rock Salt which in and by the said Acts or some of them is chargeable with the said Duties after the Rate of One hundred and twenty Pound Weight to the Bushell may be and is used in kind for curing Fish Flesh and other Purposes without being refined into White Salt and all White Salt made from Brine or otherwise being chargeable with the said Duties after the Rate of Fifty six Pound Weight to the Bushell and that One hundred and twenty Pounds Weight of Rock Salt used in kind will serve the use of almost Two Bushells of White Salt reckoned at Fifty six Pounds Weight as aforesaid whereby the Makers of Salt from Brine have been and are extremely discouraged and His Majesties Duties intended by the said Acts have been and are very much impaired Have therefore resolved to increase Your Majesties Duties upon all Rock-Salt and Salt-Rock by reduceing the Bushell according to which the Duties thereof shall be paid for the future in the manner hereafter mentioned And be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spirituall and Temporall and the Commons in this present Parliament assembled and by Authority of the same That from and after the Fifteenth Day of May in the yeare of our Lord One thousand six hundred ninety nine every Seaventy five Pounds Weight of Rock-Salt or Salt-Rock taken out of any Pit or Pits within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed shall be deemed and taken to be a Winchester Bushell of Eight Gallons Winchester Measure and shall be entred rated and taxed accordingly to and for the severall Duties upon Salt-Rock and Rock-Salt by the said severall Acts of Parliament charged or made payable instead of the Bushell of One hundred and twenty Pounds Weight in the said Acts or any of them mentioned and greater or lesser Quantities of the said Salt-Rock or Rock-Salt shall be reckoned proportionably Any thing in the said former Acts or any other Law or Statute whatsoever to the contrary notwithstanding

II. Reasons for this Enactment.

Owners of Rock Pits taking Rock Salt thereout, to cause the same,; before Removal, to be weighed in the Presence of Officer, who is to make Return to Commissioners of Excise; and leave a Copy with Owner of. Pit, to be a Charge upon him; Owner refusing to weigh, &c. Penalty £20

And whereas by the said former Acts or some of them It is provided that all Makers and Proprietors of Rock-Salt should make true Entries with His Majesties Officers of the Quantities of Salt by them taken out of any Pit or Pits and should have a Warrant or Ticket from some one of the Officers to carry away the same before the said Salt made or taken out of any Pit or Pits should be removed or carried from the respective Pits and that such Warrant should be given gratis unto such Maker or Proprietor upon paying or giveing Security for Payment of His Majesties Duties within Six Months after such Entry made nevertheless the Owners or Proprietors of Rock-Salt having by the said Acts or some of them Liberty to remove their Rock-Salt into his or their own Warehouses or other Places for securing thereof for Conveniency of selling or shipping [off (fn. 2) ] the same after due Entry made and a Warrant or Ticket taken for the same from the Officer next to such Salt-Pits and to pay and secure the Duty when the said Rock Salt shall be sold and delivered It is found by experience that there is not a sufficient Charge made and kept upon the said Owners or Proprietors for all the Rock Salt or Salt-Rock taken out of his or their Pit or Pits but between the Pits and the said Storehouses (which are in many places contrived so as to be remote from the Pits) or elce before the selling and delivery of the said Rock Salt great Quantities thereof are run and imbezelled and never charged to His Majesties great Damage and the Injury of such Workers as justly pay His Majesties Dues For Remedy whereof Be it futher enacted by the Authority aforesaid That every Owner or Proprietor of any such Rock Pit or Pits who after the said Fifteenth day of May One thousand six hundred ninety nine shall take any Rock Salt or Salt-Rock out of any such Pit shall before the Removall thereof cause the same to be weighed in the presence of the Officer appointed for the Duties on Salt which Officer is hereby authorized and required to attend at such Salt Pits at all reasonable Hours in the Day time to see and take an Account of all such Rock-Salt and Salt Rock so weighed and thereof to make Returne or Report in Writing under his Hand to the Commissioners of Excise or to such Person as they shall appoint to recieve the same leaving a true Copy of such [Returne (fn. 3) ] in Writing under his Hand with such Proprietor and such Report or Returne shall be a Charge upon such Proprietors respectively And if any such Proprietor shall refuse to weigh any such Rock Salt and Salt-Rock in the presence of the Officer when taken out of any Pit as aforesaid or shall remove or convey or suffer to be conveyed from such Pit any such Rock Salt and Salt-Rock before the same shall have been weighed as aforesaid every such Proprietor shall forfeit and loose for every such Offence the Sume of Twenty Pounds and also double the Value of the Rock-Salt and Salt-Rock so removed as aforesaid

III. Owners of Pits to clear off Duty or give Security.

Penalty.

And be it further enacted That every Proprietor of such Rock Pits shall pay and clear off the Duties of all Rock-Salt and Salt-Rock so charged as aforesaid within Two days after such Charge was made or shall within the said Two Daies give Security to pay the same within Nine Months and every such Proprietor who shall not pay and clear off nor give Security to pay as aforesaid shall forfeit double the Value of the said Duties

IV. Allowance on Payment of Duty £10 per Cent.

Provided always That if any Person or Persons shall within the said Two Days after [such (fn. 3) ] Charges as aforesaid pay down the Duty charged by this Act such Person or Persons shall be allowed after the Rate of Ten Pounds per Centum per Annum for the said time of Nine Months

V. Allowance to Refiners of Rock Salt for which Duties have been paid, at the Rate of 75lbs. Weight to the Bushel; Condition.

Oath to be made of particular Quantities of Salt employed in refining, &c.; which Oath Justices may administer; and Proof made that Duties paid or secured.

Provided always and be it enacted by the Authority aforesaid That where any such Rock-Salt or Salt-Rock for which His Majesties Duties after the Rate of Seventy five Pound Weight to the Bushell shall have been first duly charged and paid or secured according to the true Intent and Meaning of this Act shall be melted and refined the Person or Persons who shall refine the same into White Salt (which White Salt is charged by the said Acts with New Duties after the Rate of Fifty six Pounds to the Bushell) shall have an Allowance or Abatement out of the Duties of the said White Salt of so much as was charged on the said Rock so melted and refined after the Rate of Seaventy five Pounds to the Bushell and not after the Rate of One hundred twenty Pounds to the Bushell as by the said former Acts was prescribed so as the Rock so refined was before the melting thereof weighed in the presence of the Officer and so as Oath be first made before some Justice of the Peace near adjoyning to such Salt Works of the particular Quantities of such Rock-Salt or Salt-Rock so by such Refiner imployed in making the said White Salt and that he or any other Person or Persons by his Privity or Knowledge did not Increase the said Rock-Salt or Salt-Rock by mixing or other Undue Practice and that no former Allowance or Abatement for the said Rock-Salt or Salt-Rock had been made or obtained to his use or benefit (which Oath the said Justice of the Peace is hereby impowered to administer) and so as due Proofe be made upon Oath or otherwise that the Duties for the said Rock-Salt or Salt-Rock so refined were duely charged and paid or secured to be paid after' the Rate of Seaventy five Pounds to the Bushell according to this Act and not otherwise Any thing in the said former Acts to the contrary notwithstanding.

VI. Allowances on Rock Salt exported; and charged and paid at the Rate of 75lbs, Weight per Bushel; at the Rate of 56lbs. Weight per Bushel; on Debenture.

Quantity verified by Searcher; and Oath of Exporter that Duties paid and Salt not intended to be relanded; No Fee for Debenture; If Officer has not sufficient Money in Hand to pay Allowances, Commissioners of Excise to pay the same; Officer neglecting, &c. to pay, or give Certificate.; Penalty.

And to the end that Rock-Salt or Salt-Rock in Kind and Salt refined and made from Rock-Salt or Salt-Rock may be exported and the Duties charged thereon be repaid Be it enacted by the Authority aforesaid That for all such Rock-Salt Salt-Rock and refined Salt made from Rock-Salt or Salt-Rock as shall be exported from any Port or Place in this Kingdom Dominion of Wales or Towne of Berwick upon Tweed into Parts beyond the Seas by any Person or Persons whatsoever there shall be allowed and paid for every Bushell of such Rock-Salt or Salt-Rock whereof the Duties shall have been charged and paid as aforesaid after the Rate of Seventy five Pounds Weight to the Bushell and for every Bushell of such refined Salt made from Rock-Salt or Salt-Rock whereof the Duties shall have been charged and paid or allowed after the Rate of Fifty six Pounds to the Bushell the Duties which shall have been so paid for every such Bushell of Rock-Salt Salt-Rock or refined Salt so exported to the Person or Persons exporting the same by the Officer or Officers appointed to collect the Duties on Salt in the same Port from whence any such refined Salt shall be exported within Two Daies after Demand thereof on a Debenture to be prepared by the Collector of the Customes in the Port where such Rock-Salt Salt-Rock or refined Salt shall be entred out for Exportation and verified by the Person executing the Office of Searcher in such Port as to the Quantity of such Rock-Salt Salt-Rock or refined Salt actually shipped And that the Oath of the Exporter or his Agent be first taken before the Principall Officers of the said Port before the Debenture be allowed who are hereby required and impowered to give the said Oath That the Duties as aforesaid for the Rock-Salt Salt-Rock or refined Salt in such Debenture mentioned were first actually paid and that such Rock-Salt Salt-Rock or Refined Salt is really exported or shipped to be exported to Parts beyond the Seas and not intended to be relanded in England Wales or Berwick For which Debenture no Fee or Reward shall be [taken (fn. 4) ] And in case the Officer hereby directed to pay such Debenture shall not have sufficient Money in his Hands to pay the same then upon Certificate thereof by him made (which Certificate he is hereby required to give the Party gratis and without delay) the Principall Commissioners for manageing the Revenue of Excise of His Majesty His Heires and Successors for the time being shall be chargeable with the said Payment to be made out of the first Money in their Hands ariseing out of the Duties upon Salt and any Officer neglecting or refuseing to pay the said Money or to give such Certificate as he is hereby directed shall forfeite Double the Sums so to be paid to the Party grieved to be recovered by Action of Debt Bill Plaint or Information wherein no Essoigne Protection or Wager of Law shall be allowed

VII. Duties to be levied as by former Acts, (Exception).

How Penalties recovered,; and distributed; How the said Duties to be brought in and applied.

And be it enacted by the Authority aforesaid That the Duties upon Rock-Salt and Salt-Rock which shall be charged in pursuance of this Act shall be raised levied and recovered by such Waies and Meanes and in such Manner and Forme in all Cases (unless in such where other Methods or Directions are hereby prescribed) as the Duties upon Salt or Rock-Salt chargeable by the said former Acts or any of them were thereby appointed to be raised levied and recovered And that all Fines Penalties and Forfeitures by this Act imposed shall and may be sued for levied and recovered in such Manner and Form and with such Power of Mitigation as any Fine Forfeiture or Penalty is or may be recovered by any Law or Laws of Excise or by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster And that one Moiety of every such Fine Forfeiture or Penalty shall be to His Majesty His Heires and Successors and the other Moiety to him or them that shall informe or sue for the same And that all the Duties which shall be charged by virtue of this Act as aforesaid shall be brought in applied issued and disposed of to the same uses and purposes and in the same proportions as the Duties upon Salt and Rock-Salt charged by the said former Acts respectively are appointed to be brought in issued and applied and under the same Penalties for delaying diverting or misapplying any part of the Moneys ariseing for the said Duties to be charged by this Act as in and by the said former Acts or any of them in the like Case and Cases are prescribed Any thing in this or the said former Acts contained to the contrary thereof in any wise notwithstanding.

VIII.

Persons aggrieved by Order of Two Justices, relating to the said Duties, may appeal to Quarter Sessions; Determination final.

And for the greater Equality in determining Differences touching the Duties upon all Salt whatsoever and the Penalties and Forfeitures concerning the same Be it further enacted by the Authority aforesaid That from and after the Fifteenth Day of May in the Yeare of our Lord One thousand six hundred ninety nine if any Person or Persons shall find him her or themselves agrieved by any order or Judgment of any Two Justices of the Peace relating to the Duties upon Salt or to any Forfeiture or Offence concerning the same That then it shall and may be lawfull to and for such Person or Persons to appeale to the Justices at the next Quarter Sessions of the Peace to be holden for that County Liberty Riding Division or Place where the said Order or Judgment shall be made or given and the said Justices at such Quarter Sessions are hereby impowered and authorized to heare and determine the same whose Judgment therein shall be finall Any thing in this or any former Act or Acts to the contrary notwithstanding

IX. Rock Salt shipped for Exportation, or Coastwise, to be weighed at Place of Loading.

Loading the same before weighing.; &c. and Permit obtained; Penalty; Officer not granting Permit gratis, Penalty.

And be it enacted by the Authority aforesaid That from and after the said Fifteenth Day of May in the Yeare of our Lord One thousand six hundred ninety and nine all Rock-Salt and Salt-Rock and white Salt whatsoever that shall be shipped or taken on board any Ship Boat or Vessell whatsoever to be delivered as a Commodity either to be exported to Ireland or any other Place beyond the Seas or to be unladen in any Port Creek Haven or other Place on the Coasts of England or elsewhere shall be weighed at the Place or Creek where the said Salt is to be taken on Board by such Officer or Officers as the Commissioners of the Excise or the major part of them for the time being shall from time to time direct and appoint And that no such Salt shall be carried on board any Ship Boat or Vessell whatsoever till the same shall be so weighed or tendred to be weighed and a Permit or Certificate containing the Quantity of such Salt so weighed or tendred to be weighed as aforesaid be first had and obtained under the Penalty of forfeiting the said Salt not so weighed or tendred to be weighed and over and above Ten Shillings per Bushell for the same and after that Rate for a greater or lesser Quantity to His Majesty His Heires and Successors so carried on board any Ship Boat or Vessell contrary to the true intent and meaning hereof which said Permit or Certificate such Officer shall give to the Party requiring the same gratis on the Penalty of Five Pounds to the Party grieved

X. Proviso, in case of Officer refusing, or not attending to weigh Salt, or refusing Permit.

Provided alwaies That if the said Officer or Officers shall refuse to weigh such Salt so to be taken on Board as aforesaid or shall not attend to weigh the same at such Place where the same is to be taken on Board as aforesaid or after the weighing the same shall refuse to give such Permit or Certificate that then and in every such Case it shall and may be lawfull to and for the Owner or Possessor of the Salt to carry the said Salt on board any Ship Boat or Vessell without incurring any Penalty for so doing Any thing herein contained to the contrary hereof in any wise notwithstanding

XI. Officer, at Port of unlading, may go on board and demand Sight of Permit, and may weigh.

If Salt found more than expressed in Permit, the Surplus forfeited; Master of Ship refusing to shew Permit.; Officer may seize and detain Salt.

And be it likewise enacted by the Authority aforesaid That it shall and may be lawfull to and for the Officer and Officers so to be appointed as aforesaid at every unlading Port or Creeke of such Ship Boat or Vessell to goe on board the same before the Delivery thereof and to demand a Sight of such Permit or Certificate so to be given as aforesaid and to weigh the said Salt upon the unlading the same And if the Salt on the weighing of the same shall be found to be more in Weight than what is contained in the said Permit or Certificate that then the Surplusage that shall exceed the Quantity contained in the said Permit or Certificate shall be forfeited the one Moiety thereof to the Use of His Majesty His Heires and Successors and the other Moiety thereof to the Person that shall informe or sue for the same And if the Master of such Ship Boat or Vessell shall refuse to shew unto such Officer the said Permit or Certificate upon due Request made to the end he may see whether the Salt so unlading be the same Quantity with that contained in the Permit or Certificate that then and in such Case it shall be lawfull for the said Officer to seize the said Salt and detaine the same untill the said Permit or Certificate be produced

XII. If Permit not shewn in Four Days, Salt forfeited.

Provided alwaies That if the said Permit or Certificate having been given as aforesaid be not shewn to such Officer within Four Daies after the Seizure thereof that then and in such case the Salt so seized shall be forfeited

XIII. Recital of Stat. 8 & 9 W.III. c.28. § 2.

Treasury may direct Tellers to receive Bank Bills in Payment of Taxes, until the End of the next Session; but not, if at a Discount.

And whereas by an Act made and passed in the Session of Parliament held in the Eighth and Ninth Yeares of His Majesties Reigne intituled An Act for the better Observation of the Course anciently used in the Receipt of Exchequer it is (amongst other things) enacted and declared That from and after the Twentieth Day of Aprill One thousand six hunred ninety seaven no Teller in the said Receipt of Exchequer should charge himselfe by his Bill with the Receipt of any Moneys in the Exchequer but at such times as the Officers of the Talley Court their Deputies or Substitutes should be there present to levy a Talley or Talleys for the same nor should any Teller or other Person imployed by him throw down or cause to be thrown down into the said Court any Bill or Bills owning or purporting the receiving any Sum or Sums of Money from any Lender of Money Receiver or any other Person or Persons whatsoever upon which Bill or Bills a Talley or Talleys are to levied according to the Course of the said Receipt unless such Teller respectively or his Clerks or Persons imployed by him should have actually received and have then in his Office the very Money which should be specified in such Bill or Bills respectively (except as therein is excepted) under the Penalties therein mentioned Be it enacted by the Authourity aforesaid That it shall and may be lawfull for the Lord High Treasurer or any Three or more of the Commissioners of His Majesties Treasury for the time being (if he or they shall think fit and it be found safe and expedient for His Majesties Service) to permit and direct the Tellers of the said Receipt of Exchequer or their Clerks from and after the First Day of May One thousand six hundred ninety nine to receive from Commissioners Receivers Collectors or other Persons making any Payments to His Majesty at the said Receipt of His Exchequer upon any Account whatsoever or for Loans Bills under the Seale of the Governour and Company of the Bank of England commonly called Bank Bills as shall be tendred in Payment for any Aids Taxes Revenues or Loans whatsoever unto the end of the next Session of Parliament and no longer Any thing in the said recited Act or in any other Act or Acts of Parliament or any Custom or Usage to the contrary in any wise notwithstanding Provided that none of the said Bank Bills shall be so taken in the Exchequer when the same are at any Discount

XIV. Recital of Stat. 5 W. & M. c.7. § 34.

When it shall appear, by Affidavit before Baron of the Exchequer, that a Ticket is burnt, &c., on Certificate thereof by Baron, and Security to Officer, the said Officer to pay Aunuities as if Ticket produced; Officer to be allowed such Payment.

And whereas in and by one Act made in the Fifth yeare of the Reigne of His Majesty and the late Queen Mary of blessed Memory intituled An Act for granting to Their Majesties certain Rates and Duties upon Salt and upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of Ten hundred thousand Pounds towards carrying on the War against France it is (amongst other things) enacted That the Sum of One hundred and forty thousand Pounds should be a yearly Fund for answering the Annuities therein mentioned And whereas certain Tickets were issued out to the Proprietors of the said Annuities many of which Tickets are since burnt lost or otherwise destroyed whereby the said Proprietors are in danger of loosing their Money contained in such Tickets Be it enacted by the Authority aforesaid That in all Cases where it shall appeare by Affidavit to be made before any of the Barons of the Exchequer that any Ticket or Tickets for any Payment or Payments on the said Annuities incurred or become due at or before the Nine and twentieth Day of September One thousand six hundred ninety and eight is or are burnt destroyed or otherwise lost it shall and may be lawfull for the Officer or Officers appointed to Pay and discharge the said Annuities on produceing a Certificate from the said Baron of such Affidavit made before him which Affidavit the Barons or any of them is and are hereby authorized to take and which Certificate he or they are hereby required to grant without Fee or Reward and on Security given to the said Officer to his good likeing to indempnifie him against all other Persons whatsoever for or concerning the Moneys contained or specified in such Ticket or Tickets or which was due thereon he the said Officer shall and is hereby required to pay and discharge the said Annuities by the said Tickets incurred and grown due as aforesaid as if the said Tickets had been produced and shall be allowed such Payments in his Accounts Any thing in this or any other Act contained to the contrary hereof in any wise notwithstanding.