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making is intended to be begun, as herein after is mentioned,

(that is to fay) if such making is intended to be in or at any

place or places within the limits of the weekly bills of mortality, If within the

then and in such case such notice mall be by the space of twelve weekly bills,

hours next before the beginning of every luch making, and if fore^-orkin'

such making is intended to be in or at any other place or places wor^ir|

out of. the limits of the said weekly bills, then and in such case

such notice shall be by the space of twenty four hours next be- otherwise 24.

fore the beginning of every such making, on pain of forfeiting hours.

and losing the sum of fifty pounds, at every time and times, Forfeiture 0j

when any making of fope shall be begun to be made or wrought ^° *

upon, without first giving such notice as aforesaid.

XXXIV. And be it further enacted and declared by the au- what shall be thority aforesaid, That the putting lees or lye into the copper, deemed a be

, pan or other utensil whatsoever, usually and commonly used byginmng.t° such maker of sope for the making of sope, shall be deemed towork* be and is hereby declared to be a beginning to work upon and make such making of sope, and shall subject the maker of sope, where the same shall be found and discovered, to the penalty and forfeiture before-mentioned.

XXXV. And be it further enacted by the authority aforesaid, Notice void if That if such intended making of sope, whereof such notice shall making do have been given, /hall not be begun to be worked upon, and to J^^2^11

be actually making within the times herein after mentioned, hours in the (that is to fay) if within the limits of the laid weekly bills, then weekly bills, and in such case within the space of six hours, and if in any o-orja hours ther place or places out of the limits of the said weekly bills, then eliewhere* and in such case within the space of twelve hours next after the particular time or hour mentioned and expressed in such notice or notices respectively, then and in every such case and cases, such notice and notices respectively shall be null, void and of no effect; and every maker whatsoever of sope, who, after the ex-Penalty on piration of the said times, shall begin to make or work upon ]lial<Lel' worksuch making of sope, without having first given a new or otherj^^^11 like notice as aforesaid, of his, her or their intention to make or work upon such making, shall, in every such case, incur and be subject unto the like penalty and forfeiture, as if he, she or they had not thereof given any notice at all.

XXXVI. And whereas by an aft made in the tenth year of the 10 Ann« C-J* reign of her late Majesty Queen Anne, intituled^ An act for laying

several duties upon all sope and paper made in Great Britain^ or imported into the fame; and upon chequered and striped linens imported, and upon certain silks, callicoes, linens and stuffs, printed, painted or stained; and upon several kinds of stampt vellum, parchment and paper; and upon certain printed papers, , pamphlets and advertisements; for railing the sum of eighteen, hundred thousand pounds byway of a lottery, towards her Majesty's supply; and for licensing an additional number of hackney chairs; and for charging certain stocks of cards and dice; and for the better securing her Majesty's duties to arise in the office for the stamp-duties by licences for marriages and other

wise; and for relief of persons who have not claimed their lot-
tery-tickets in due time, or have lost exchequer-bills or lottery^
tickets ; and for borrowing money upon stock (part of the capi-
tal of the South-Sea company, for the use of the publick,) it is
amongst other' things provided and enacled, That in cafe stale or rotten
fope, or cuttings of fope, be put into a copper or pan, m the presence
of an officer for the said duties, in order to be refreshed or made new,
such officer shall from time to time make an allowance of the duty of
the stale or rotten fope or cuttings so put in, and certify every such al-
lowance upon his report to be returned to the head office in the said acj
- mentioned.

XXXVIL And whereas, under colour and pretence of making such allowances, pursuant to the aforesaid clause, and by combinations and confederacies betiveen fraudulent makers of fope and corrupted officers of and for the said duties, who by bribes have been prevailed upon, in such their reports of the makings of fope, sometimes to certify great quantities ofstale or rotten fope, or of cuttings of fope, put into such makings of fope, when in facl and in truth no such stale or rotten fope, or cuttings of fope, have really and in facl been put into such makings of fope; and at other times, when small quantities of stale or rotten fope, or of cuttings of fope, have been put into such makings of fope, such officers have been by the means aforesaid prevailed upon to certify, in such his and their report and reports, quantities of such stale or rotten fope, or cuttings of fope, much greater and far exceeding the quantity or quantities which at such time and times really and in facl have been and were put into such respective makings of fope, whereby his Majesty has been greatly defrauded of and in his duties on fope; for preventing whereof for the future, Stale or rotten he it enacted by the authority aforesaid, That if any stale or rotfope pat into ten fope, or any cuttings of fope, in order to the refreshing any makings thereof, shall, from and after the said twenty fourth day of June out due To-~ one thousand seven hundred and twenty live, be put into any tice to the of- making or makings of fope, unless of the intention and designficer, no al- ing so to put such stale or rotten fope or cuttings of fope there lowance to be fazll be or shall have been given to the officer of the division or made for it. p]ace yvhere such putting in is intended to be, such notice in writing as herein after is mentioned, (that is to fay) if such putting in is to be within the limits of the weekly bills of mortality, then and in such cafe, by the space of twelve hours next bedsore the respectively time and times of such putting in such stale or rotten fope or cuttings of sope^ but if in any other place or places out of the limits of the said weekly bills, then and in such case, by the space of twenty four hours next before the respective time and times of such putting in such stale or rotten fope or cuttings of fope, that in every such case and cases whatsoever, where such putting in 'shall be, or shall have been without such notice, the officer shall not certify such putting in, or any allowance for or in respect thereof; nor shall the maker or makers of fope, in any such case or cases, have or be entitled to have any allowance or allowances whatsoever, for or in respect of such putting in such stale or rotten fope, or. of such cuttings of fope;

any any law or statute to the contrary thereof in any wise notwithstanding.

XXXVIII. And be it further enacted by the authority afore- Officers prepaid, That if, from and after the said twenty fourth day of June f^e* hf cfdu one thousand seven hundred and twenty five, any officer or of- n^]ce ficers of excise, or for the said duties on sope, (hall falfly pretend making al

that he or they hath or have had due notice in writing of suchlowance, &c« putting in of such stale or rotten sope or of such cuttings of sope, fj/l^0 s' in any cafe and cafes where and in which he or they really and

in fact shall not have had such due notice in writing, and shall1 make such allowance and allowances as aforesaid, and shall falsly certify the same, every such officer and officers, for every pound-weight of such stale or rotten sope or cuttings of sope, so falsly allowed or certified as aforesaid, shall forfeit and lose the sum of ten (hillings; and every such maker and makers of sope, and also ^ who (hall demand, claim, have or take any benefit or advantage maker, for or in respect of any such allowance, so falsty made or certified by such officer or officers, in every such case and cases, (hall forfeit and lose the sum of ten shillings for every pound-weight of such stale or rotten sope or cuttings of sope, as (hall be claimed, demanded, had or taken by such maker or makers of sope, for and in respect of such allowance, so falfly made or certified by such officer or officers.

XXXIX. And it is hereby further enacted by the authority How these peaforesaid, That all fines, penalties and forfeitures by this act be- nalties shall be fore imposed, of and concerning the suing for, recovering and1^ for> ar*d dividing whereof other directions are not herein given, (hall be^v^ec** sued for, recovered, levied or mitigated by such wa'ys, means and methods, as any fine, penalty or forfeiture is or may be sued for, recovered, levied or mitigated by any law or laws relating to his Majesty's revenues of excise, or any of them, or by action of debt, bill, plaint or information in any of his Majesty's courts of record at Westminster for or on account of any thing done or omitted to be done contrary to this act in the part and parts of Great Britain called England^ Wales, or town of Berwick upon Tzveedy or in the court of exchequer in Scotland, for or on account of any thing done or omitted to be done contrary to this act in that part of Great Britain called Scotland; and that one moiety of every such fine, penalty and forfeiture shall be to the use of his Majesty, his heirs and successors, and the other moiety thereof to him or them that mall sue or inform for the same.

XL. And be it further enacted by the authority aforesaid. Attempting That if and in case any person or persons whatsoever, liable to to corrupt the the said duties on sope, or to the duties of excise, or to any o- officers of exther duty or duties whatsoever, under the management of the cl^e,jforteitS respective commissioners of excise, either as commissioners of500 excise, or as commissioners of such other duty or duties, or to any of them, in order to corrupt, persuade or prevail upon any officer or officers of or for the duties due or payable for and in respect of the goods, wares or commodities before-mentioned,

or

or of any or either of them respectively, either to do or perform any act or acts, thing or things whatsoever, contrary to the duty of such officer or officers, or to neglect or omit to do or perform any act or acts, thing or things whatsoever, belonging or appertaining to the business and duty of such officer and officers or to connive at or conceal any fraud or frauds relating to the . , said duties, or any of them, or not to discover the fame, shall from and after the said twenty fourth day of June one thousand seven hundred and twenty five give or offer to give or secure to any such officer or officers, any bribe, gratuity, or other reward whatsoever, that then and in every such case and cases the offender and offenders therein respectively shall, for every such offence, forfeit and lose the sum of five hundred pounds, which shall and may be sued for, levied, recovered and mitigated by such ways, means and methods, as any penalty or forfeiture is or may be faed for, levied, recovered, or mitigated by any law or laws of excise, or by action of debt, bill, plaint or information, in any of his Majesty's courts of record at Westminster, or in the court of exchequer in Scotland and that one moiety thereof shall be to his Majesty, his heirs and successors, and the other moiety thereof to the poor of such parish or place where such offence shall happen to be committed. Recital of the XLI. And ivbereas by an acl made and passed in the fifth year of act 5 Geo. T. his present Majesiys reign, intituled. An act for recovering the G. 1%. relating credit of the Britijh fishery in foreign parts, and for better feto the British curing the duties on salt, it is amongst other things enabled, That fishery. ai tjje en£ 0f every fisting season the officer for the duty on salt stall

take a particular account os the quantities of foreign and British salt respectively remaining in hand, which remaining salt stall be immediately locked up in the. joint cujlody os the officer and proprietor or pro^ prietors, his or their agent or agents, and the said proprietor or proprietors, his or their agent or agents of the said salt, using the said salt, stall as soon as possible after the end of every fisting season, deliver an account in writing into the said office for the said duty on salt, containing the quantity of fist exported and entred, or stipped to be exported, on ivhich the salt taken away after its delivery into the sole custody of the said proprietor or proprietors, his or their agent or agents, has been used or consumed, together with a certificate or certificates, by the proper officers of the several ports, where the said fist were stipped for exportation, verifying the said account, which certificates the said officers are thereby dire fled to give gratis; which said account delivered into the said office as aforesaid, stall be affirmed by^ the oath os the said proprietor or proprietors using the said salt as aforesaid, or his or their agent or agents, who have used the same, and shall remain in the said office, to the end that the quantity of fist cured for exportation, and the quantity of salt used in curing the said fist, may from time to time appear upon oath, and be compared together-, and in case any of the said salt shall be delivered over to any other persons, and used by them in curing of fist, the several quantities of salt so delivered over stall be expressed in the said account, and each person to whom such salt stall be so delivered^ or his agents stall

Ufa* likewise upon oath make another account of the particular quantity of such salt used by each of them in the curing os fish so exported or shipped for exportation as aforesaid, which said account, together with proper certificates as aforesaid, shall likeivise be transmitted into the office aforesaid, there to remain for the purposes above-mentioned-, but if such proprietor or proprietors, his or their agent or agents, or any ether person or persons, to whom any quantity of salt should be by them delivered over as aforesaid, should for the space of fix months after the end of every respective fishing season, neglefi or refuse to deliver such account -attested upon oath as aforesaid, such proprietor or proprietors, and such other person or persons as aforesaid, should for every such offence forfeit forty pounds: and whereas stnee the making of the said acl, several frauds and abuses, and many inco'nveniencies have 'been discovered, whereby his Majesty's revenue, arising out of the said salt, has been very much lessened, and the certain quantity of salt used in the curing of fijh not any ways ascertained, they the said proprietors, at their pleasure, during the fishing season, convert and dispose cf, for their own private advantage, but in a secret manner, great quantities of salt to persons unknown, who fell the fame, without paying any duty for the fame, or giving any account thereof, as by the said act is required, by which means the fair trader also is undersold; now for preventing for the future any frauds, imbezilments or misapplications of any fait, whether British or foreign, and for avoiding all disputes and controversies that may hereafter happen or arise between the owners of salt-works, proprietors of fait for curing of fish, and the officers for the duty on fait, be it Proprietors further enacted by the authority aforesaid, That from and after deliveringover the twenty fourth day of June one thousand seven hundred and any salt to any twenty five, if any proprietor or proprietors of salt, his or their Person, receivagent or agents, (hall deliver over to any person or persons any officerTomake quantity of fait, which he snail have received from the proper appear that it officer or officers as aforesaid, such proprietor or proprietors, his was used in or their agent or agents shall, by oath or otherwise, make it ap- curing pear to the satisfaction of the proper officer or officers, that such salt so parted with, or delivered over to any person or persons as aforesaid, was by him or them used in curing of fish according to the intent and meaning of the said act j and in default thereof, every proprietor or proprietors, his or their agent or agents, shall be adjudged guilty of embezilment and misapplication of such salt, and shall for every such offence forfeit the sum of fifty Forfeiture 50I, pounds sterling.

XLII. And whereas by the said recited act it is further enacted, s Geo.i.c.iS,

That the present allowances given by the laws relating to the duties on salt, upon the exportation of fisl) cured with foreign salt, Jhould be no longer paid upon fifi exported, from and after the twenty fourth day of June one thousand seven hundred and nineteen, but that the cur er s of fi/h, from and after the said twenty fourth day of June one thousand seven hundred and nineteen, should and might cure their fish ■with British or foreign salt, without paying any duty for the fames ex* cept the customs payable upon the importation of foreign salt, and be entitled to have and receive upon the exportation thereof such and no

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