A.D. 1721. Anno o&avo Georgij Regis. C.16. 377 e reign Markets, without paying any Duty to his Majefly for the fame, except th.. Cufloms payable ' upon the Importation thereof; in confequence whereof all White Herrings fpent within this Realm, ' are or fhould be cured with Salt that has paid the Duties ; but in regard the fame are cured promifcu- At Beginning of ' oufly, it is difficult to diftinguifh them from fach as are intended to be exported, whereby his Majefty Fifhing Scifon, ' may be defrauded in his Revenue, without a proper Remedy for preventing the fame;' Be it therefore '" r H - rrin S'» cnafted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spi- ^"y^hat &c' ritual and Temporal, and Commons, in this prefent Parliament afiembled, and by the Authority of the inftead o" the' fame, That at the Beginning of every Fifhing Seafon for Herrings, the Proprietor or Proprietors of the Oath required Salt delivered Duty-free for the Curing of Herrings for Exportation, in that Part of Great Britain called by the Aft England, Wales and Berwick upon Tweed, purfuant to the faid Ail, or his or their Agent or Agents, fhall, 5 Geo - »■ <=■ >8. jrrftead of the Oath required by the faid Act, make Oath in Writing before the Officer for the Duty on Jh e m <Wfc h of Salt, at the Office neareft to the Place where the faid Salt is lodged (who is hereby impowered to admi- salt mtendJd for nifter the fame) declaring the Quantity of the Foreign or Brituh Salt refpectively lodged for curing of curing i-'ift for !'iib, and that all the faid Salt is intended for the Curing of Fifh for Exportation only, and fhall not, Exportation, &c by bis or their Order, Confent or Connivance, directly or indirectly, be fold, given away, or any way E *«pt.Salc u£d iltlii .'red, but for the Purpofe aforefaid; except fo much thereof as fhall be ufed for curing fuch White Hwring?/bt " Herrings, as fhall be entred with the Officer of the Place for home Confumption, and charged with the home Coniump- Dutiesby this Aft chargeable thereupon. _. tion, &c. II. And be it enacted by the Authority aforefaid, That .every Maker or Curer of White Flemings, in Curer of White that Part of Great Britain called England, Wales and Berwick upon Tweed, from and after the five and Herrings, afer twentieth Day of March one thoufand i'sven hundred and twenty- two, before he remove any White ? C 5 ,- Ma ! cl1 _' 7 "» Herrings (except for Exportation) from the Office or Place where the fame fhall be cured, fhall from rhpj ^ Cexceptffor time to time make Entry thereof at the next Salt-Office, and fhall pay to his Majefty, his Heirs and Exportation) to Succeffors, a. Duty of three Shillings and four Pence for every Barrel, containing thirty-two Gallons, make Entry, and and fo in Proportion for a greater or lefler Quantity : And that every Cafk or VefTel in which fuch White P a y 3 s - A-*- pep Herrings fhall be packed or put up, fhall have a Mark or Marks on the Head thereof, {hewing the Con- TheieD*?'" tents or Quantity of every fuch Cask or VefTel, and upon Entry and Payment of the Duty (each Cask rcv ; ved L es or Veffel being marked as aforefaid) a Permit fhall be given gratis by the Salt-Officer, expreffing the 5 Geo. 2. Quantity of White Herrings, for which the Duties fhall be paid as aforefaid, and the Marks and Num- <=. 6. f. 3. 1— - .- r 1 ."l 1 . U- rr_l jr_- 1 ,_ Til ..!_ - r_ • ._ 1 _ .7 J 1 J. ... .. I /* .. 1 T 1 Omntiru f obtained as aforefaid, and of the Casks or Veffels in which fuch Herrings fhall be found, and alfo the given gratis. Sum of forty shillings for every Cask or VefTel fo removed, to be recovered from the' Perfon or Perfons Penalty on Re- who fliall fo remove or carry away the fame ; one Moiety thereof to the Ufe of his Majefty, his Heirs i? ™ 1 h ^°'^ and Succeffors, and the other Moiety to the Officer or Officers who fhall feize, fue or inform for the j^'ity t0 c jcin fame, to be fued for, recovered and levied in fuch Manner, and with fuch Power of Mitigation, as any Moiety to of- Fine, Penalty or Forfeiture, may be fued for, recovered, levied and mitigated by any Law of Excife, or ficer fe'izing, &c. by Action of Debt, Bill, Plaint or Information, in any of his Majefly's Courts of Record at Wejlminjler, wherein no Effoin, Protection, Privilege or Wager of Law fliall be granted or allowed, nor any more than one Imparlance ; and all Officers of his Majefly's Cuftoms, Excife or Duties upon Salt, are hereby Officers to feize authorized and impowered to feize all fuch 'White Herrings fo removed or carried away before Entry, White Herrings and Payment of Duty, and all other Things performed as aforefaid, and the faid Casks or Veffels where- j™™ see ° K in fuch White Herrings fhall be found. III. And be it further enacted by the Authority aforefaid, That the Proprietor or Proprietors of the Propiietor of Salt delivered Duty-free, for curing White Herrings for Exportation, in that Part of Great Britain called Salt Duty-free, England, Wales and Berwick upon Tweed, his or their Agent or Agents, fhall, in the Account which j° t ex p f re w ^;g a " after the End of every Fifhing Seafon, they are to deliver in Writing into the Salt-Office, containing Herrings. the Quantity of Fifh exported or entred, and fhipt to be exported, on which the Salt taken away after its Delivery into the fole Cuftody of the faid Proprietor or Proprietors, his or their Agent or Agents, has been ufed or confirmed, as by the former Law is directed (and under the Penalties thereby prefcribed) exprefs alfo the Quantity of White Herrings entred for home Confumption on which fuch Salt has been ufed or confirmed. IV. Provided always, and it is hereby further enacted by the Authority aforefaid, That in cafe the p" f y U P°™ . Duties of Excife on Salt (which now amount to three Shillings and four Pence per Bufhel on home- n^u'",.,,-"""^ made Salt, and fix Shillings and eight Pence per Bufhel on foreign Salt) or any of them, fliall ceafe, ] e irened, p'ropor- determine or be redeemed by Parliament, then the Rate or Duty by this Act impoled upon White Her- tionably to Du- rings fhall ceafe, or be lefTened in Proportion to the Duties on Salt that fliall fo ceafe, determine or be ties on Salt, redeemed ; any Thing herein contained to the contrary notwithstanding. ' V. And whereas an Act parted in the eighth Year of her late Majefty's Reign, for continuing fe- 3 Ann. c. 13. 1 veral Impofitions, additional Impofitions, and Duties upon Goods imported, to raife Money by way
- of Loan, for the Service of the Year one thoufand feven hundred and ten ; and for better preventing
- Frauds on Drawbacks upon Certificate Goods, and for other Purpofes therein mentioned; in which
' Act there were feveral Regulations enacted to be complied with, in order to entitle the Exporters of ' Tobaccoes to their Debentures ; which new Regulations being made to commence from the feven
- and twentieth Day of March one thoufand feven hundred and ten, by which Time the fame could not
- be known in Scotland, feveral Parcels of Tobaccoes through Ignorance were exported from thence,
- without regard to the Regulation laid down in the faid Aft, "the Debentures of which Tobaccoes have
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