Taxation (Rock Salt) Act 1698

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.