A. D. 1724: Anno undecimo Georgii Regis. C. 30. 559 or Frauds relating to the faid Duties, or any of them, or not to difcovcr the fame, mall from and afttr the faid twenty-fourth Day of "June one thoufand feven hundred and twenty-five give or offer to give or fecure to any fuch Officer or Officers, any Bribe, Gratuity, or other Reward whatfoever ; that Fanltr Provi- then and in every fuch Cafe and Cafes the Offender and Offenders therein refpciStively (hall, for every faiucmnming fuch Offence, forfeit and lofc the Sum of five hundred Pounds, which fhall and may be fued for, levied, '1' ,2 C J?' „'" recovered and mitigated by fuch Ways, Means and Methods, as any Penalty or Forfeiture is or may be c ' c * 6 _" ' q'*' fued for, levied, recovered, or mitigated by any Law or Laws of Excife, or by Action of Debt, Bill, Plaint 2 .<r. 34. 23 (7». or Information, in any of his Majefty's Courts of Record at Wejiminfler, or in the Court of Exchequer 2. c. 26. 1,1. in Scotland; and that one Moiety thereof fhall be to his Majefty, his Heirs and Succeffors, and the other G ">- *• '• '7- Moiety thereof to the Poor of fuch Parifli or Place where fuch Offence fhall happen to be committed. ^q"' *' 9 ' • ' XLI. And whereas by an Aft made and palled in the fifth Year of his prefent Majefty's Reign, inti- ' tuled, An A IH for recovering the Credit of the Btitifh Fijbery in Foreign Paris, and for better fecuring the Du- Recital of the ' ties on Salt, It is amongft other Things enacted, That at the End of every fifhing Seafon the Officer for Aft 5 Cc0 -. »• ' the Duty on Salt fhall take a particular Account of the. Quantities of Foreign and Britijl) Salt refpectively ^ ^ e B ri "£ 5 ' remaining in Hand, which remaining Salt fhall be immediately locked up in the joint Cuftody of the Of- Fifhcry.
- ficer and Proprietor or Proprietors, his or their Agent or Agents, and the faiJ Proprietor or Proprietors,
' his or their Agent or Agents of the faid Salt, ufing the faid Salt, fhall as foon as poffible after the End ' of every fifhing Seafon, deliver an Account in Writing into the faid Office for the faid Duty on Salt,
- containing the Quantity of P'ifh exported and entred, or fhipped to be exported, on which the Salt taken
1 away after its Delivery into the fole Cuftody of the faid Proprietor or Proprietors, his or their Agent or 4 Agents, has been ufed or confumed, together with a Certificate or Certificates, by the Proper Officers ' of the feveral Ports where the faid Fifh were fhipped for Exportation, verifying the faid Account, which ' Certificates the faid Officers are thereby directed to give gratis ; which faid Account delivered into the ' faid Office as aforefaid, fhall be affirmed by the Oath of the faid Proprietor or Proprietors ufing the faid ' Salt as aforefaid, or his or their Agent or Agents, who have ufed the fame, and fhall remain in the faid ' Office, to the End that the Quantity of Fifh cured for Exportation, and the Quantity of Salt ufed in ' curing the faid Fifh, may from time to time appear upon Oath, and be compared together ; and in cafe ' any of the faid Salt fhall be delivered over to any other Perfons, and ufed by them in curing of Fifh, ' the feveral Quantities of Salt fo delivered over fhall be exprefled in the faid Account, and each Perfon ' to whom fuch Salt fhall be fo delivered, or his Agent, fhall likewife upon Oath make another Account ' of the particular Quantity of fuch Salt ufed by each of them in the curing of Fifh fo exported or
- fhipped for Exportation as aforefaid, which faid Account, together with proper Certificates as aforefaid,
' fhall likewife be tranfmitted into the Office aforefaid, there to remain for the Purpofes above-mentioned ; f but if fuch Proprietor or Proprietors, his or their Agent or Agents, or any other Perfon or Perfons, to ' whom any Quantity of Salt fhould be by them delivered over as aforefaid, fhould for the Space of fix ' Months after the End of every refpective fifhing Seafon, neglect or refufe to deliver fuch Account at- . tefted upon Oath as aforefaid, fuch Proprietor or Proprietors, and fuch other Perfon or Perfons as afore- ' faid, fhould for every fuch Offence forfeit forty Pounds : And whereas fince the making of the faid Act, ' feveral Frauds and Abufes, and many Inconveniences have been difcovered, whereby his Majefty's .' Revenue arifing out of the faid Salt, has been very much leffened, and the certain Quantity of Salt c ufed in the curing of Fifh not any ways afcertained, they the faid Proprietors, at their Pleafure, during
- the fifhing Seafon, convert and difpofe of, for their own private Advantage, but in a fecret Manner,
' great Quantities of Salt to Perfons unknown, who fell the fame, without paying any Duty for the fame, ' or giving any Account thereof, as by the faid Act is required, by which Means the fair Trader alfo is ' underfold ;' Now for preventing for the future any Frauds, Imbezilments or Mifapplications of any Salt, whether Britijl? or Foreign, and for avoiding all Difputes and Controverfies that may hereafter hap- pen or arife between the Owners of Salt- Works, Proprietors of Salt for curing of Fifh, and the Officers for the Duty on Salt, Be it further enacted by the Authority aforefaid, That from and after the twenty- fourth Day ofjune one thoufand feven hundred and twenty-five, if any Proprietor or Proprietors of Salt, Proprietors deli- his or their Agent or Agents, fhall deliver over to any Perfon or Perfons any Quantity of Salt, which he veringoverany fhall have received from the proper Officer or Officers as aforefaid, fuch Proprietor or Proprietors, his or Salt to anyPer- their Agent or Agents fhall, by Oath or otherwife, make it appear to the Satisfaction of the proper Offi- ( ° n > re ^ ei ^ e i cer or Officers, that fuch Salf fo parted with, or delivered pver to any Perfon or Perfons as aforefaid, t ™™ ake e a '"*' was by him or them ufed in curing of Fifh according to the Intent and Meaning of the faid Act ; and in trut j t was'nfcd Default thereof, every Proprietor or Proprietors, his or their Agent or Agents, fhall be adjudged guilty in curing Fifh. of Imbezilment and Mifapplication of fuch Salt, and fhall for every fuch Offence forfeit the Sum of fifty Pounds Sterling. Forfeiture y. I. XLII. And whereas by the faid recited Act it is further enacted, That the prefent Allowances given by ' the Laws relating to the Duties on Salt, upon the Exportation of Fifh cured with Foreign Salt, fhould s Gco. i.e. iS, ' be no longer paid upon Fifh exported, from and after the twenty-fourth Day of June one thoufand fe- ' ven hundred and nineteen, but that the Curers of Fifh, from and after the faid twenty-fourth Day of ' June one thoufand feven hundred and nineteen, fhould and might cure their Fifh with Britifo or foreign 1 Salt, without paying any Duty for the fame, except the Cuftoms payable upon the Importation of foreign
- Salt, and be entitled to have and receive upon the Exportation thereof fuch and no other Allowances,
' than are therein mentioned and appointed : And whereas the Time limited by the faid Act for theEx- ' portation of Fifh cured with Foreign. Salt, fo as to be entitled to the Allowances then given, was too ' fhort in refpect that being the prime Seafon of the Salmon-fifhing, confiderable Quantities of Salmon ' and Codfifh were then in the Hands of feveral Curers of Fifh in that Part of Great Britain called Scotland,
- which they were under a Neceffity to cure with Foreign. Salt, the Duties whereof were either paid or
fecufed
