Such fhip or veel to land the falt, so as an entry should be made thereof within ten days after his firft coming into fuch port, and the duties paid down or fecured for the fame before the fame or any part thereof fhould be landed or taken out of any ship or vessel; nevertheless for want of fufficient penalties to inforce obedience thereto, feveral mafters of veffels, who fince the making the said act have imported fuch falt, have refufed or neglected to enter and pay the duties for the falt by them fo imported as aforefaid, within the time limited by the Foreign falt imported, tak-faid act: be it therefore enacted by the authority aforefaid, That en in for ne- in cafe any mafter of any fhip or veffel, who fhall, after the ceflary provi- twenty fourth day of June one thoufand feven hundred and nineteen, import or bring into any port or place of Great Britain, voyage, or for from Ireland or any other foreign part, any quantity of falt which curing of fish, not entred in' was taken in only for the neceffary provifions of the hip for fuch ten days, for- voyage, or for curing of fifh as aforefaid, fhall refufe or neglect to enter and pay or fecure the duty for the fame, within ten double the va- days after his first coming into any fuch port or place, and before the fame or any part thereof fhall be landed or taken out of any fuch fhip or veffel, all the falt fo imported fhall be forfeited and loft, and the mafter or other perfon, commander of the ship or veffel wherein any fuch falt fhall be imported, or the owner or importer of fuch falt, fhall likewife forfeit double the value thereof.

fion for the

'feited and

lue.

No owner of XIX. And be it further enacted by the authority aforefaid, falt-works to That no proprietor or owner of falt-works, or who fhall have act as jufticeof any intereft in, or any rent, profit or benefit referved upon, ifiuters relating ing out of or any ways arifing by any falt-pits, falt-works, ftoreto falt-duties. houfes or other places made ufe of by any maker, refiner, im

peace in mat

porter or dealer in falt, fhall act as a juftice of the peace in any matter or thing relating to the duties on falt, or any offence committed against the laws relating to the fame.

XX. And be it further enacted, That all and every master Mafter of fhip and commander of any fhip or veffel whatfoever, that from and carrying falt from Scotland after the four and twentieth day of June one thoufand seven to England,or hundred and nineteen fhall transport or carry any foreign falt coattwife, thall from Scotland or any of the iflands thereunto belonging into before landing England, or from any one place or port to any other port or give a particufar of the falt place within the kingdom of Great Britain, fhall, before he or to the falt-of- they land or deliver fuch falt on fhore (by him so transported or ficer on oath, carried) deliver to the officers for collecting the duties on falt

&c.

in the faid port or place appointed to receive the fame, a true particular of the quantity fo transported and carried as aforefaid, figned by the officers for collecting the faid duties on falt, and by the officers of the customs for the port or place from whence the faid fhip or veffel came; and then the master or his mate, or the boatswain of fuch fhip or veffel fhall make oath,before the commiffioners for collecting the faid duties on falt or their officers, fome or one of them (who are hereby impowered to administer the fame without fee or reward) that to his knowledge there hath not been laid on board or taken into the faid fhip or veffel any falt fince he or they came from fuch port as afore

forefaid; and in cafe fuch fhip or veffel be to deliver one part of her falt at one port and another part at another port or ports, that then the officers for collecting the faid duties, and officers of the customs where fuch falt fhall be delivered, fhall certify on the backside of the cocquet, Tranfire or other warrant, or else by certificate only under the hands and feals of the officers, how much and what quantity of the falt mentioned in the cocquet, Tranfire or other warrant, from the port from whence fuch fhip or vessel came, hath been there landed and delivered, upon the penalty of forfeiting double the value of the falt that fhall be otherwife delivered, and ten fhillings per bushel.

cocquet, and

XXI. And be it further enacted, That it fhall and may be Salt-officers lawful to and for the officer and officers of the faid duties on falt, may demand a at every unlading port or creek of fuch fhip or veffel, to go on fight of the board the fame before the delivery thereof, and to demand a weigh the falt. fight of fuch cocquet fo to be given as aforefaid, and to weigh the falt upon unlading the fame; and if the falt on the weighing the fame fhall be found to be more in weight than what is contained in the faid cocquet, that then the furplufage that fhall exceed the quantity contained in the faid cocquet, fhall be forfeited; the one moiety thereof to the use of his Majefty, his heirs and fucceffors, and the other moiety thereof to the perfon that shall inform or fue for the fame; and if the master of fuch Mafter refusfhip or vessel shall refuse to fhew unto fuch officer the faid coc-ing,officermay quet, upon due request made, to the end he may fee whether feize the falt the falt fo unlading be the fame quantity with that contained in tili cocquet the cocquet, That then and in fuch cafe it fhall be lawful for produced, &c. the faid officer to feize the faid falt and detain the fame, until the faid cocquet be produced: provided always, That if the faid cocquet, having been duly taken out, be not thewn to fuch officer in four days after the feizure thereof, That then and in fuch cafe the falt fo feized fhall be forfeited.

XXII. And whereas the importers of foreign falt do, after they come into port, and before they enter and land the fame, or proceed further on their voyage to fome other port, frequently run falt in boats and other Small veffels in the night-time; and if the officers discover the fame, the perfons on board fuch boats or other veffels not only refuse to fuffer the officers to come on board to fee if they have any falt in their veffels, but frequently beat and abufe them: be it enacted by the authority aforefaid, That from and after the four and twen- Officers of the tieth day of June one thousand feven hundred and nineteen, it customs or falt fhall and may be lawful to and for the officers of the customs, may go on or the officers of the duties on falt, and every of them, to go on board any vefboard any boat, lighter or other veffel lying in any port or place there be any or riding upon the fea-coafts, and to fearch the fame, and to fee falt there, &c. if there be any falt on board, and to feize fuch falt, in case the fame be found in any other veffel than that wherein such salt was imported or brought into the faid port or place, unless the fame had been duly entred or the duties paid or fecured; and all such salt shall be forfeited and loft, or the value thereof, to be recovered of the mafter or owner of fuch boat or veffel, who

6

fhall

fel, to fee if

fhall likewife be liable to all other penalties and forfeitures, as if the fame had been landed without entring or payment of the Hindring off-duty; and every perfon or perfons who fhall obftruct or hinder cer forfeits4ol. any officer or officers in going on board any fuch boat or vessel and fearching the fame, fhall for every fuch offence forfeit andlofe the fum of forty pounds.

Ann. c. 14.

XXIII. And whereas by an aft made in the fecond year of the Recital of the reign of her late majesty Queen Anne, intituled, An act for the falt-act, 2 & 3 better fecuring and regulating the duties on falt, reciting, That great fums of money were paid out of the duties upon falt on account of debentures for falt shipped to be exported to foreign parts, which Jalt was afterwards very often fraudulently relanded on the coasts of England and Wales: it is enacted, That no falt whatsoever, being of the produce or manufacture of England, Wales, Berwick upon Tweed, Scotland or Ireland, nor any other falt coming from Ïreland, Scotland or the Isle of Man fhall, after the first day of June one thousand feven hundred and four, be imported or brought into any port or place within England, Wales or Berwick upon Tweed, nor taken out of any ship or vessel, nor put on fhore within any of the faid ports or places, upon pain that all the falt fo imported or brought in, taken out of any fhip or vessel, or landed or put on fhore contrary to the true intent and meaning thereof, fhall be forfeited and loft; and that the ship or veel in which any fuch falt fhall be fo imported or brought in, or out of which any fuch falt shall be taken or put on Shore, together with all her tackle and apparel, fhall also be forfeited and loft; and every perfon that fhall take any fuch falt out of any fuch hip or veel, or carry the fame on fhore, or convey the fame from the fhore when landed, or be aiding or affifting therein, fhall forfeit the fum of twenty pounds for every fuch offence or suffer fix months imprisonment: and whereas fome doubts have arifen, whether English falt, which is not actually exported to parts beyond the feas, but only put on board boats, barges, ships or other veffels, in order to be exported, be within the intent and meaning of the faid act, although the revenue in fuch cafe is liable to as great frouds: and whereas great frauds are frequently committed in relanding fish after the fame are exported or shipped to be exported, for want of a jufficient provifion for preventing thereof, be it enacted by the auNo falt or fish, thority aforefaid, That no falt or rock-falt whatsoever, nor any after being put on board, to herrings, pilchards, fcads, codfish, ling, hake, falmon, or be taken out dried red fprats whatsoever fhall, after the fame be put on board or put onfhore, any boat, barge, fhip or veffel whatsoever, in any river, port fence of a falt or place in Great Britain, in order to be exported to parts beyond the feas, from and after the four and twentieth day of June one thousand seven hundred and nineteen, be taken out of fuch boat, barge, fhip or veffel, otherwise than to put fuch fish into the hips in which the fame are to be exported, nor put on thore within any of the faid ports or places, except in the presence of fome officer of the falt-duties, under the fame penalties and forfeitures as in and by the faid laft recited act is directed and appointed.

but in the pre

officer.

XXIV. And whereas the importers of foreign falt de frequently

run

༣

entry, forfeits

run the fame on fbore without entry or payment of duty; which evil 2 & 3 Ann. c. practice might in a great measure be prevented, if more fuitable penal- 14. Foreign falt put on ties were provided for difcouraging the fame: be it therefore enacted fhore before by the authority aforefaid, That in cafe any foreign falt fhall be landed or put on fhore before due entry be made thereof with 100l. the collector or officer appointed for the faid duties on falt in the port or place where the fame fhall be imported, or before the duty thereon be fully fatisfied and paid, or without a warrant for the landing thereof, every person who fhall land or put the fame on fhore, or convey the fame from the shore when landed, or be aiding or affifting therein, fhall, over and above the penalties already given by law for fuch offence, forfeit and lose the sum of one hundred pounds.

&c.tobefworn,

fect. 12.1Anna

XXV. And whereas in the laws relating to the falt-duties it is On refhipping provided, That falt fhipped to be carried coaftwife from one port to of falt, mafter, another shall not be landed till the mafter bath produced a certificate of &c. & 6 W. the quantity of falt put on board at the port from whence he came, and & M. c. 7. hath made bath, that there hath not been any falt taken in fince; but fect. 9. 9 & 10 there is no provifion made to regulate boats and barges that take in falt W. 3. c. 44. to be carried down any river, in order to be put on board any ship as ftat. 1. C. 21. aforefaid: be it therefore enacted by the authority aforefaid, That upon the refhipping any falt, British or foreign, or any rock-falt, from any boat, barge, trow, lighter or other veffel into any other fhip or veffel, and before any dispatches be granted for the falt fo refhipped, the master, mate, chief bargeman or chief boatman, that comes along with the falt that is to be. shipped on board another veffel, fhall make oath before the officer of the falt-duties (who is hereby impowered to administer the fame) that all the falt or rock-falt that he took in or loaded at the place of loading (mentioning the quantity) is truly reshipped on board the veffel that he fhall refhip it on, and that there was no falt or rock-falt added to it or taken from it at fuch place of loading, or fince he came from it, to the best of his knowledge and belief, under the penalty of forfeiting double the value of the falt that fhall be otherwife refhipped, and likewife ten fhillings per bushel.

Penalty.

XXVI. And be it further enacted by the authority aforefaid, Diftribution of That all penalties and forfeitures given by this act, or any forfeitures. other law relating to the duties upon falt (except where it is otherwife directed by this act) shall be diftributed in manner following (that is to fay) one moiety thereof to his Majefty, his heirs and fucceffors, and the other moiety to the officer and officers who shall seize, fue or inform for the fame, to be fued for, recovered and levied, in such manner and form, and with fuch power of mitigation, as any fine, penalty or forfeiture may be fued for, recovered, levied and mitigated by any law of excife, or by action of debt, bill, plaint or information, in any of his. Majesty's courts of record at Weminfter; and all and every officer and officers for the faid duties on falt, are hereby authorized and impowered to feize all falt and other things which by this. or any other act or law relating to the duties on falt are declared to be forfeited.

VOL. XIV.

F

XXVII. And

-

XXVII. And be it enacted by the authority aforefaid, That if any perfon or perfons fhall at any time be fued or profecuted for any thing by him or them done or executed, in pursuance of this or any other ftatute relating to the duties upon falt, or the General iffue. powers thereby given, he or they thall or may plead the general iffue, and give this act and the special matter in evidence for his defence; and if upon trial a verdict pafs for the defendant or defendants, or the plaintiff or plaintiffs become nonfuit, difcontinue, or forbear profecuting the faid actions, then fuch defendant or defendants fhall have double cofts to him or them awarded against fuch plaintiff or plaintiffs, for which cofts he fhall have remedy, as in other cafes where cofts are by law given to defendants.

CAP. XIX.

An act for redeeming the fund appropriated for payment of the lottery-tickets which were made forth for the fervice of the year one thousand seven hundred and ten, by a voluntary fubfcription of the proprietors into the capital Stock of the South-Sea company; and for raising a fum of money to pay off fuch debts and incumbrances as are therein mentioned, and for appropriating the fupplies granted in this feffion of parliament; and to limit times for profecutions upon bonds for exporting cards and dice.

8 Ann. c. 4. Med in the eighth year of the reign of her late ma

OST gracious Sovereign, Whereas by an act of parliament

Farther provifrons made concerning the matters in this act, by 6 Geo. 1. c. 4, & 10 11. /. 49.

jesty Queen Anne, of bleffed memory, intituled, An act for continuing part of the duties upon coals, culm and cynders, and granting new duties upon houfes having twenty windows or more, to raife the fum of fifteen hundred thousand pounds, by way of a lottery, for the service of the year one thousand seven hundred and ten, it was enacted, That for and during the term of thirty two years, which commenced from the twenty ninth day of September in the year of our Lord one thousand feven hundred and ten, there should be raised, levied, collected, and paid to ber faid late Majefty, her heirs and fucceffors, for and upon all coals, culm and cinders therein expreffed. (except charcoal made of wood) the feveral and respective additional or new impofitions, rates, duties and fums of money, in that act particularly mentioned; and for and upon every dwelling-house inhabited, that then was, or thereafter should be erected or built within the kingdom of Great Britain, having twenty windows or more, the feveral new duties in that act expreffed: and it was thereby enacted, That yearly and every year, during the faid term, the full fum of one hundred thirty five thousand pounds, by or out of the monies to arife by the said. feveral and refpective duties, and to be brought into the receipt of the exchequer, in cafe the fame should extend thereunto, fhould be the whole and intire yearly fund; and in cafe all the monies arifing into the exchequer of or for the faid duties, fhould not amount to one hundred and thirty five thousand pounds per annum, then the monies fo arifing, fo far as the fame would extend, should be part of the yearly fund for

and