Salt Duties, etc. Act 1721
| Jurisdiction | UK Non-devolved |
| Citation | 1721 c. 4 |
| Year | 1721 |
(8 Geo. 1) C A P. IV. Anno Regni GEORGII Regis Magn Britanni, Franci & Hiberni, octavo.
An Act for taking off the Duty upon all Salt used in the curing of Red Herrings, and laying a proportionable Duty upon all Red Herrings consumed at home only; and for ascertaining the Customs and Excise payable for the Sugar-Houses inScotland ; and for making an Allowance for Salt lost in any Harbour or River of this Realm; and for the better securing the Duties on Salt delivered in Scotland.
I Geo. 1. c. 18. 5 W. & M. c. 7. 7 & 8 W. 3. c. 31. 9 & 10 W. 3. c. 6. & 44. 10 & 11 W. 3. c. 22. 1 Ann. st. 1. c. 21. 2 & 3 Ann. c. 14. 4 Ann. c. 12. 5 Ann. c. 29. 6 Ann. c. 12. 9 Ann. c. 23. 12 Ann. st. 2. c. 2. 5 Geo. 1. c. 18. 6 Geo. 1. c. 11.
'I.W H E R E A S by an Act of Parliament made in the fifth Year of his present Majesty's Reign, intituled,An Act for recovering the Credit of the British Fishery in foreign Parts; and for better securing the Duties on Salt, it is enacted, That all Corers of Fish shall be allowed to import foreign Salt, or take from any Salt-works or Salt-pits any such Quantity of British Salt, where the same is allowed by Law, for curing of Fish for Exportation, as they shall think proper, for curing Fish for foreign Markets, without paying any Duty to his Majesty for the same, except the Customs payable upon the Importation thereof; in consequence whereof all Red Herrings spent within this Realm are or should be cured with Salt that has paid the Duties; but in regard the same are cured promiscuously, it is difficult to distinguish them from such as are intended to be exported, whereby his Majesty may be defrauded in his Revenue without a proper Remedy for preventing the same;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That at the Beginning of every Fishing Season for Herrings the Proprietor or Proprietors of the Saltdelivered Duty free for the curing of Herrings for Exportation pursuant to the said Act, or his or their Agent or Agents, shall instead of the Oath required by the said Act, make Oath in Writing before the Officer for the Duty on Salt, at the Office nearest to the Place where the said Salt is lodged (who is hereby impowered to administer the same) declaring the Quantity of the Foreign orBritish Salt respectively lodged for curing of Fish, and that all the said Salt is intended for the curing of Fish for Exportation only, and shall not by his or their Order, Consent or Connivance, directly or indirectly, be sold, given away, or any way delivered but for the Purpose aforesaid, except so much thereof as shall be used for curing such Red Herrings as shall be entred with the Officer of the Place for home Consumption, and charged with the Duties by this Act chargeable thereupon.
II Curer of Red Herrings, after 25 March 1721, before here move them \(except for Exportation) to make Entry, and pay 1 s. 8 d. for every thousand. Cask to be marked.
II. And be it enacted by the Authority aforesaid, That every Maker or Curer of Red Herrings, from and after the twenty-fifth Day ofMarch one thousand seven hundred and twenty-two, before he remove any Red Herrings (except for Exportation) from the Office or Place where the same shall be cured, shall from Time to Time make Entry thereof at the next Salt-Office, and shall pay to his Majesty, his Heirs and Successors, a Duty of one Shilling and eight Pence for every thousand of Red Herrings so to be removed, and so in Proportion for a greater or lesser Quantity: And that in case such Red Herrings shall be packed or put up in Casks, then the Number of Herrings in each Cask shall be marked on the Head thereof; and upon Entry and Payment of the Duty, and marking each Cask as aforesaid, a Permit shall be given gratis by the Salt Officer, expressing the Number of Red Herrings for which the Dutiesshall be paid as aforesaid, and the Marks and Numbers of such Casks, and for what Place the same are intended, and whether to be sent by Land or Water Carriage; on Pain of forfeiting all the Red Herringsthat shall be removed or carried away before Entry be made and the Duty paid, and without the Casks being marked and Permit obtained as aforesaid, and of the Cask or Vessel in which such Herringsshall be found, and also the Sum of forty Shillings for every thousand of Red Herrings so removed, and so in Proportion for a greater or lesser Quantity, to be recovered from the Person or Persons who shall so remove or carry away the same; one Moiety thereof to the Use of his Majesty, his Heirs and Successors, and the other Moiety to the Officer or Officers who shall seize, sue or inform for the same, to be sued for, recovered and levied in such Manner and Form, and with such Power of Mitigation, as any Fine, Penalty or Forfeituremay be sued for, recovered, levied and mitigated by any Law of Excise, or by Action of Debt, Bill, Plaint or Information in any of his Majesty's Courts of Record atWestminster : And all and every Officer and Officers of his Majesty's Customs, Excise or Duties upon Salt are hereby authorized and impowered to seize all such Red Herrings so removed or carried before Entry and Payment of Duty, and all other Things performed as aforesaid, and the said Casks or Vessels wherein they shall be found.
III Proprietor of Salt, &c. to express the Quantity of Red Herrings entred for home Consumption.
III. And be it further enacted by the Authority aforesaid, That the...
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