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East India Company Act 1697
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XVII.Subjects of England exporting Salt in a Ship which perishes at Sea, &c. allowed to buy like Quantity without Duty; upon Proof made of Loss, and Certificate thereof.
And be it further enacted by the Authority aforesaid That if any Merchant or other Person being a Subject of this Realm of England shall ship any Salt or Rock Salt that shall have paid the Duty to His Majesty His Heirs or Successors by this [X1Act] imposed to convey it by Sea to any part of England and the Vessel on which such Salt as aforesaid is Shipt shall either perish by Sea or be taken by Enimyes with such Salt on board her that in such case any Merchant or Person Owner of the said Salt shall upon Proof made before the Justices of the Peace at the Quarter Sessions held for the County Riding Division or Town wherein he doth inhabit of the Loss of such Salt so shipped receive from the said Sessions a Certificate that such Proof was made before them and upon producing the said Certificate to any of the Officers appointed to collect the Duty by this Act imposed the said Officer or Officers are hereby required to let such Persons buy the like Quantity of Salt as is expressed in the Certificate to be lost without paying to His Majesty His Heires or Successors any Duty or Excise for the same Any thing in this Act contained to the contrary notwithstanding.
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X1interlined on the Roll.
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