Taxation (Rock Salt) Act 1698

VI. Allowances on Rock Salt exported; and charged and paid at the Rate of 75lbs, Weight per Bushel; at the Rate of 56lbs. Weight per Bushel; on Debenture.

Quantity verified by Searcher; and Oath of Exporter that Duties paid and Salt not intended to be relanded; No Fee for Debenture; If Officer has not sufficient Money in Hand to pay Allowances, Commissioners of Excise to pay the same; Officer neglecting, &c. to pay, or give Certificate.; Penalty.

And to the end that Rock-Salt or Salt-Rock in Kind and Salt refined and made from Rock-Salt or Salt-Rock may be exported and the Duties charged thereon be repaid Be it enacted by the Authority aforesaid That for all such Rock-Salt Salt-Rock and refined Salt made from Rock-Salt or Salt-Rock as shall be exported from any Port or Place in this Kingdom Dominion of Wales or Towne of Berwick upon Tweed into Parts beyond the Seas by any Person or Persons whatsoever there shall be allowed and paid for every Bushell of such Rock-Salt or Salt-Rock whereof the Duties shall have been charged and paid as aforesaid after the Rate of Seventy five Pounds Weight to the Bushell and for every Bushell of such refined Salt made from Rock-Salt or Salt-Rock whereof the Duties shall have been charged and paid or allowed after the Rate of Fifty six Pounds to the Bushell the Duties which shall have been so paid for every such Bushell of Rock-Salt Salt-Rock or refined Salt so exported to the Person or Persons exporting the same by the Officer or Officers appointed to collect the Duties on Salt in the same Port from whence any such refined Salt shall be exported within Two Daies after Demand thereof on a Debenture to be prepared by the Collector of the Customes in the Port where such Rock-Salt Salt-Rock or refined Salt shall be entred out for Exportation and verified by the Person executing the Office of Searcher in such Port as to the Quantity of such Rock-Salt Salt-Rock or refined Salt actually shipped And that the Oath of the Exporter or his Agent be first taken before the Principall Officers of the said Port before the Debenture be allowed who are hereby required and impowered to give the said Oath That the Duties as aforesaid for the Rock-Salt Salt-Rock or refined Salt in such Debenture mentioned were first actually paid and that such Rock-Salt Salt-Rock or Refined Salt is really exported or shipped to be exported to Parts beyond the Seas and not intended to be relanded in England Wales or Berwick For which Debenture no Fee or Reward shall be [X1 taken] And in case the Officer hereby directed to pay such Debenture shall not have sufficient Money in his Hands to pay the same then upon Certificate thereof by him made (which Certificate he is hereby required to give the Party gratis and without delay) the Principall Commissioners for manageing the Revenue of Excise of His Majesty His Heires and Successors for the time being shall be chargeable with the said Payment to be made out of the first Money in their Hands ariseing out of the Duties upon Salt and any Officer neglecting or refuseing to pay the said Money or to give such Certificate as he is hereby directed shall forfeite Double the Sums so to be paid to the Party grieved to be recovered by Action of Debt Bill Plaint or Information wherein no Essoigne Protection or Wager of Law shall be allowed

Editorial Information

X1 given, in King's Printer's Copy.