524 C. 32.
- Anno vicefimo fexto Georgii II. A. D. 1753.
of the Reign of "his Majefty King George the Firft, intituled. An An for taking off the Duty upon all Salt ufed in the curing of Red Herrings, and laying a proportionable Duty upMi all Red Herrings confumed at Home only ; and for afcertaining the Cujhms and Excife payable for the Sugar Houfes in Scotland ; and for making an Allowimce for .Salt lof in any Harbour or River of this Realm; and for the better fecuring the Duties on Salt delivered in Scotland, it is among other Things enacted. That the Owners of any Salt, which after due Payment of the Duty fliall perifli or loft in any of the Ports or Harbours, or Rivers of this Realm, by Storms or Rages of the Tid^s from Sea, or otherwife, fhall upon fuch Proofs made thereof in all Points, and in manner as is direfted by the afore-mentioned Act of the fecond and third Years of the Reign of her late Majefly Queen Anne, (that gives Relief in Cafes of Salt loll: by vi- olent or ftormy Weather at Sea) be intitled to fuch Certificate^ and thereupon to fuch Right and Pri- vilege, as any Owners of the like Salt loft at Sea in the like Cafe are intitled to by virtue of the laid A£t ; which Privilege is to buy the like Quantity of Salt as is expreffed in the Certificate to be loft, with- out paying to his MajeRy any Duty of Excife for the fame : And whereas the Exporters of Salt to foreign Parts do give Bond for the Duty of the fanie, which Bond is difcharged by a Debenture upon the Expor- tation thereof, but in fuch Cafes where the Salt is lo<i in carrying the fame down the River in order to be fhipt on Board the VelTel in v^hich the fame is to be exported, or loft in the Port after the fame is fhip- ped, and before the Exporter is or can be intitled to a Debenture, the Exporter or Owner of the Salt fo loft, upon Proof thereof in manner as directed by the afore recited AiSts, obtains a Certificate of fuch Proof being made, which'Certificate intitles him by the faid A£ts to buy the like Quantity of Salt as is exprefied therein to have been loft, without paying any Duty for the fame, but cannot be applied to the Difcharge of the Bond given for the Duty of the Salt loft, the Exporter therefore muft difcharge the Bond in Money without any Abatement, and when he has fo done, he cannot export the Salt delivered him Duty- free, fo as to be intitled to a Drawback thereupon, but muft fell it for home Confumption greatly to his Difadvantage, as the Dealers in Salt for home Confumption have a Difcount on prompt Payment of the Duty, and an Allowance for Wafte on Salt carried Coaftwife:' For Remedy whereof be it enacted by the Authority aforefaid, That where any Salt or Rock Salt hath been loft or fhall be loft in carrying the fame down any.River, ■ in order to be fliipt on Board the Veffel in which the fame is to be exported, or hath been or fliall be loft in the Port after the fair.e is ihipt, and before the Exporter is or can be intitled to a De- benture, and Proof thereof hath been or fhall be made in all Points, and in manner as directed by the afore recited A£ts, then and in every fuch Cafe the Certificate or Certificates for all fuch Salt or Rock Salt that hath been loft or {hall be loft, ihall and may be applied by the Colle£tor of the Duties on Salt, for the Place where the Duty on fuch Salt or Rock Salt hath been or fhall be fecured to be paid, to difcharge and vacate the Security given or to be given: for the Duty of fo much Salt as fhall appear by fach Certificate to have been loft ; any Thing in the faid in part recited A£ls, or any other A£t to the contrary in any wife not- withftanding. VII. ' And whereas by an A6t pafled in the fourth and fifth Years of the Reign of her late Majefty Queen Anne, intituled. An ASi for laying further Duties on Low IVines ; and for preventing the Da7nage to her Ma- jefly s Revenue by Importation of Foreign-cut. Whalebone ; and for making fome Provifions as to the Stamp Duties, and the Duties on Births, Burials and Alarriages, and the Salt Duties, and touching Alilliofi Lot- tery Tickets ; and for enabling her Majefty to difpofe of the EffeSts of William Kidd a notorious Pirate, to the Ufe £i/" Greenwich Hofpital ; and for appropriating the Publick Monies grafted in this Seff on of Par- liament ; it is cna£ted. That the Exporter or Proprietor of Salt or Rock Salt which Uiall perifti or be loft in the manner defcribed in the faid A£t, fliall, upon Proof made before the Juftices of the Peace at the General Quarter-Seffions of the Peace to be held for the Cotmty, Citjr, Riding, Divilion or Place from whence the fame was fo exported, of the Lofs of fuch Salt fo fliipped or to be fliipped, receive from the faid Seffions a Certificate that fuch Proof was made before them ; and upon producing the faid Cer- tificate to the Officer of the Place where the Duty on fuch Salt ftiallhave been paid or fecured to be paid, /uch Security fnall be difcharged, and fo much Money as was aiStually paid for the Duty of the faid Salt, fhall be repaid upon Demand by the faid Officer without Fee or Reward, provided fuch Proof he made as aforefaid by two credible Witneffes^ within fix Months after fuch Lofs or Taking as aforefaid: And whereas the making I'uch Proof as aforefaid within the Time limited by the faid Act has, in many Cafes, been found impradticable, by reafon of the Shortnefs of the faid Time:' Be it therefore enacted by the rp;j„jfgi.^^jj,;^ Authority aforefaid. That the Time for making fuch Proof as aforefaid, fliall from and after the paifing of Proof of Salt kft.this KSi be enlarged to two Years; any Thing in the faid A£t to theccntrary notvvithftanding. inorder to oblain a CciiifirLUf, enlavgtd to two Ye-u-s. VITI. ' And v/hereas by an Act m?-de in the twenty-third Year of his pref.mt Majefty's Reign, for en- forcing t':e Eav/s againft the olandeftine importation of Soap, Candles and Starch, into this Kingdom, a Penalty of fifty Pounds is laid upon the M:ifter, R4ate or other Perfon taking the Chai-ge or Command of any Ship or Veflel wherein any Candles, Soap or Starch, Ihall be brought or imported contrary to the faid A6t; and Pow, r is given to tfie Commiffioncrs of Excife and Juilices of the Peace before whom any Informations for the P.nalties impifed by the faid AiTt fhall he heard and determined, to mitigate the fame where they fhall fee Caufe, fo as fuch Mitigatioji do not rrducc the Pcinilty to lefs thanone fourth Part thereof, over and above the Coils and Charges of the Officers, as well in making the Difcoyei-y as in the Profccution of the f me; And whereas the Mafters or other Performs, having the'Charge of Ships or effelt, are liable to the Penalty inai£ted by the faid Ad for importing Candks-, Soap or Starch, othoi cvt. than by the faid A£t is prefcribed, although fuch Candles, Soap or Starch, were put on Board without thu Knowledge or Privity of fuch Matters or other Perfons af M-ef ;id, by the Mariners ferving on Board fuch Ships or Vejleis j and it is reafonable that fuch Mafters or other Perfons ihould be indemnified againii: thepenalty to which they are by the faid Aft made liable for'ths Ofiences committed by the faid iVIarinersj' Be it therefore enacted Certificate for Salt loft, to va- cate the Security given for Pay jnent of the Duty. See 2 Gea. 3. c 24. 4& 5Ann.c, 12 «5 Ceo, 2i c. 21 S- •'■7-
