making is intended to be begun, as herein after is mentioned,
(that is to fay) if fuch 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 fuch cafe fuch notice fhall be by the fpace of twelve weekly bills,
hours next before the beginning of every fuch making, and if 12 hours be-
fore working:
fuch making is intended to be in or at any other place or places
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 fuch making, on pain of forfeiting hours.
and lofing the fum of fifty pounds, at every time and times, Forfeiture gol.
when any making of fope shall be begun to be made or wrought
upon, without first giving fuch notice as aforefaid.

work.

XXXIV. And be it further enacted and declared by the au- What shall be thority aforefaid, That the putting lees or lye into the copper, deemed a bepan or other utenfil whatsoever, ufually and commonly ufed by ginning to fuch maker of fope for the making of fope, fhall be deemed to be and is hereby declared to be a beginning to work upon and make fuch making of fope, and fhall fubject the maker of fope, where the fame fhall be found and discovered, to the penalty and forfeiture before-mentioned.

XXXV. And be it further enacted by the authority aforefaid, Notice void if That if fuch intended making of sope, whereof fuch notice fhall making do have been given, shall not be begun to be worked upon, and to not begin within 6 be actually making within the times herein after mentioned, hours in the (that is to fay) if within the limits of the faid weekly bills, then weekly bills, and in such case within the fpace of fix hours, and if in any o- or 12 hours ther place or places out of the limits of the faid weekly bills, then elsewhere. and in fuch case within the space of twelve hours next after the particular time or hour mentioned and expreffed in fuch notice. or notices respectively, then and in every fuch cafe and cafes, fuch notice and notices refpectively fhall be null, void and of no effect; and every maker whatsoever of fope, who, after the ex- Penalty on piration of the faid times, fhall begin to make or work upon maker workfuch making of fope, without having first given a new or othering without like notice as aforefaid, of his, her or their intention to make or work upon fuch making, fhall, in every fuch cafe, incur and be fubject unto the like penalty and forfeiture, as if he, the or they had not thereof given any notice at all.

new notice.

XXXVI. And whereas by an act made in the tenth year of the 10 Ann. c. 19. reign of her late Majesty Queen Anne, intituled, An act for laying feveral duties upon all fope and paper made in Great Britain, or imported into the fame; and upon chequered and ftriped linens imported, and upon certain filks, callicoes, linens and ftuffs, printed, painted or stained; and upon feveral kinds of stampt vellum, parchment and paper; and upon certain printed papers, pamphlets and advertisements; for raifing the fum of eighteen hundred thousand pounds by way of a lottery, towards her Majesty's fupply; and for licenfing an additional number of hackney chairs; and for charging certain ftocks of cards and dice; and for the better fecuring her Majesty's duties to arife in the office for the ftamp-duties by licences for marriages and other

wile;

wife; and for relief of perfons who have not claimed their lot-
tery-tickets in due time, or have loft exchequer-bills or lottery-
tickets; and for borrowing money upon ftock (part of the capi-
tal of the South-Sea company, for the ufe of the publick,) it is
amongst other things provided and enacted, That in cafe ftale or rotten
Sope, or cuttings of fope, be put into a copper or pan, in the prefence
of an officer for the faid duties, in order to be refreshed or made new,
fuch officer fhall from time to time make an allowance of the duty of
the ftale or rotten fope or cuttings fo put in, and certify every fuch al-
lowance upon his report to be returned to the head office in the faid act
mentioned.

XXXVII. And whereas, under colour and pretence of making
fuch allowances, pursuant to the aforesaid clause, and by combinations
and confederacies between fraudulent makers of fope and corrupted of-
ficers of and for the faid duties, who by bribes have been prevailed
upon, in fuch their reports of the makings of sope, sometimes to cer-
tify great quantities of ftale or rotten fope, or of cuttings of sope, put
into fuch makings of fope, when in fact and in truth no fuch tale or
rotten fope, or cuttings of fope, have really and in fact been put into
Such makings of fope; and at other times, when fmall quantities of
ftale or rotten fope, or of cuttings of fope, have been put into fuch
makings of fope, fuch officers have been by the means aforesaid prevail-
ed upon to certify, in fuch his and their report and reports, quanti-
ties of fuch ftale or rotten fope, or cuttings of fope, much greater
and far exceeding the quantity or quantities which at fuch time and
times really and in fact have been and were put into fuch refpective
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 be it enacted by the authority aforefaid, That if any ftale or rot-
fope put into ten fope, or any cuttings of fope, in order to the refreshing
any makings thereof, fhall, from and after the said twenty fourth day of June
of fope with-
one thousand seven hundred and twenty five, be put into any
out due no-
making or makings of fope, unless of the intention and defign-
ing fo to put fuch ftale or rotten fope or cuttings of fope there
shall be or shall have been given to the officer of the divifion or
place where such putting in is intended to be, fuch notice in
writing as herein after is mentioned, (that is to fay) if fuch put-
ting in is to be within the limits of the weekly bills of mortali-
ty, then and in such case, by the space of twelve hours next be-
fore the respectively time and times of fuch putting in fuch ftale
or rotten sope or cuttings of fope, but if in any other place or
places out of the limits of the faid weekly bills, then and in such
cafe, by the space of twenty four hours next before the respective
time and times of fuch putting in such stale or rotten sope or
cuttings of fope, that in every fuch cafe and cafes whatsoever,
where fuch putting in fhall be, or shall have been without such
notice, the officer fhall not certify fuch putting in, or any al-
lowance for or in respect thereof; nor shall the maker or mak-
ers of fope, in any such case or cafes, have or be entitled to have
any allowance or allowances whatfoever, for or in refpect of fuch
putting in fuch ftale or rotten fope, or of such cuttings of fope;

tice to the of ficer, no allowance to be

made for it.

any

:

any law or statute to the contrary thereof in any wife notwith-
standing.

have had due

XXXVIII. And be it further enacted by the authority afore- Officers prefaid, That if, from and after the faid twenty fourth day of June tending to one thousand seven hundred and twenty five, any officer or of- notice, and ficers of excise, or for the faid duties on fope, shall falfly pretend making althat he or they hath or have had due notice in writing of fuch lowance, &c. putting in of fuch ftale or rotten fope or of fuch cuttings of fope, forfeit 10s. for every in any cafe and cases where and in which he or they really and pound, in fact shall not have had such due notice in writing, and fhall make fuch allowance and allowances as aforefaid, and shall falfly certify the fame, every fuch officer and officers, for every pound-weight of such stale or rotten fope or cuttings of fope, fo falfly allowed or certified as aforefaid, fhall forfeit and lofe the fum of ten fhillings; and every fuch maker and makers of fope, and alfo the who shall demand, claim, have or take any benefit or advantage maker. for or in respect of any such allowance, fo falfly made or certified by fuch officer or officers, in every fuch cafe and cafes, fhall forfeit and lose the fum of ten fhillings for every pound-weight of such stale or rotten fope or cuttings of fope, as fhall be claimed, demanded, had or taken by fuch maker or makers of fope, for and in respect of such allowance, fo falfly made or certified by fuch officer or officers.

divided.

XXXIX. And it is hereby further enacted by the authority How these peaforefaid, That all fines, penalties and forfeitures by this act be- nalties fhall be fore impofed, of and concerning the fuing for, recovering and fued for, and dividing whereof other directions are not herein given, shall be fued for, recovered, levied or mitigated by fuch ways, means and methods, as any fine, penalty or forfeiture is or may be fued for, recovered, levied or mitigated by any law or laws relating to his Majefty's revenues of excife, 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 Tweed, 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 fuch fine, penalty and forfeiture fhall be to the ufe of his Majefty, his heirs and fucceffors, and the other moiety thereof to him or them that fhall fue or inform for the fame.

XL. And be it further enacted by the authority aforefaid, Attempting That if and in cafe any person or perfons whatsoever, liable to to corrupt the the faid duties on fope, or to the duties of excife, or to any o- officers of exther duty or duties whatsoever, under the management of the cife, forfeits respective commiffioners of excife, either as commiffioners of 5 500 1. excife, or as commiffioners of fuch other duty or duties, or to any of them, in order to corrupt, perfuade or prevail upon any officer or officers of or for the duties due or payable for and in refpect of the goods, wares or commodities before-mentioned,

or

Recital of the

act Geo. 1.

5

or of any or either of them refpectively, either to do or perform any act or acts, thing or things whatfoever, contrary to the duty of fuch officer or officers, or to neglect or omit to do or perform any act or acts, thing or things whatfoever, belonging or appertaining to the business and duty of fuch officer and officers, or to connive at or conceal any fraud or frauds relating to the faid duties, or any of them, or not to discover the fame, shall from and after the faid twenty fourth day of June one thousand feven hundred and twenty five give or offer to give or fecure to any fuch officer or officers, any bribe, gratuity, or other reward whatsoever, that then and in every such case and cafes the offender and offenders therein respectively fhall, for every fuch offence, forfeit and lose the fum of five hundred pounds, which shall and may be fued for, levied, recovered and mitigated by fuch ways, means and methods, as any penalty or forfeiture is or may be feed for, levied, recovered, or mitigated by any law or laws of excife, or by action of debt, bill, plaint or information, in any of his Majefty's courts of record at Westminster, or in the court of exchequer in Scotland; and that one moiety thereof shall be to his Majefty, his heirs and fucceffors, and the other moiety thereof to the poor of fuch parish or place where fuch offence fhall happen to be committed.

XLI. And whereas by an act made and paffed in the fifth year of his prefent Majefty's reign, intituled, An act for recovering the c. 18. relating credit of the British fishery in foreign parts, and for better seto the British curing the duties on falt, it is amongst other things enacted, That fishery. at the end of every fishing feafon the officer for the duty on falt fhall take a particular account of the quantities of foreign and British salt respectively remaining in hand, which remaining salt shall be immediately locked up in the joint cuftody of the officer and proprietor or proprietors, his or their agent or agents, and the faid proprietor or proprietors, his or their agent or agents of the faid falt, using the said falt, fhall as foon as poffible after the end of every fishing feafon, deliver an account in writing into the faid office for the faid duty on falt, containing the quantity of fish exported and entred, or shipped to be exported, on which the falt taken away after its delivery into the fole cuftody of the faid proprietor or proprietors, his or their agent or agents, has been used or confumed, together with a certificate or certificates, by the proper officers of the several ports, where the faid fish were fhipped for exportation, verifying the faid account, which certificates the faid officers are thereby directed to give gratis; which faid account delivered into the faid office as aforesaid, fhall be affirmed by the oath of the faid proprietor or proprietors ufing the faid falt as aforefaid, or his or their agent or agents, who have used the fame, and fhall remain in the faid office, to the end that the quantity of fish cured for exportation, and the quantity of falt used in curing the faid fish, may from time to time appear upon oath, and be compared together; and in cafe any of the said salt shall be delivered over to any other perfons, and used by them in curing of fish, the feveral quantities of falt fo delivered over fhall be expreffed in the faid account, and each person to whom fuch falt fhall be fo delivered, or his agent, shall

likewife upon oath make another account of the particular quantity of
fuch falt ufed by each of them in the curing of fish fo exported or ship-
ped for exportation as aforefaid, which faid account, together with
proper certificates as aforefaid, shall likewise be tranfmitted into the
office aforefaid, there to remain for the purposes above-mentioned; but
if fuch proprietor or proprietors, his or their agent or agents, or any
other perfon or perfons, to whom any quantity of falt should be by them
delivered over as aforefaid, fhould for the space of fix months after the
end of every respective fishing feafon, neglect or refuse to deliver fuch
account attefted upon oath as aforefaid, fuch proprietor or proprietors,
and fuch other perfon or perfons as aforefaid, should for every fuch
offence forfeit forty pounds: and whereas fince the making of the said
act, feveral frauds and abuses, and many inconveniencies have been
difcovered, whereby his Majefty's revenue, arising out of the faid
falt, has been very much leffened, and the certain quantity of falt ufed
in the curing of fish not any ways afcertained, they the said proprie-
tors, at their pleasure, during the fishing feafon, convert and difpofe
of, for their own private advantage, but in a fecret manner, great
quantities of falt to persons unknown, who fell the fame, without pay-
ing any duty for the fame, or giving any account thereof, as by the
faid act is required, by which means the fair trader alfo is underfoid;
now for preventing for the future any frauds, imbezilments or
misapplications of any falt, whether British or foreign, and for
avoiding all difputes and controverfies that may hereafter hap-
pen or arife between the owners of falt-works, proprietors of
falt for curing of fish, and the officers for the duty on falt, be it Proprietors
further enacted by the authority aforefaid, That from and after deliveringover
the twenty fourth day of June one thousand seven hundred and any falt to any
twenty five, if any proprietor or proprietors of falt, his or their perlon, receiv-
agent or agents, hall deliver over to any person or persons any officer,tomake
quantity of falt, which he fhall have received from the proper appear that it
officer or officers as aforefaid, fuch proprietor or proprietors, his was ufed in
or their agent or agents fhall, by oath or otherwife, make it ap- curing fish.
pear to the fatisfaction of the proper officer or officers, that fuch
falt so parted with, or delivered over to any person or perfons as
aforefaid, was by him or them ufed in curing of fish according
to the intent and meaning of the faid act; and in default there-
of, every proprietor or proprietors, his or their agent or agents,
shall be adjudged guilty of embezilment and mifapplication of

ed from the

fuch falt, and fhall for every fuch offence forfeit the fum of fifty Forfeiture sol. pounds fterling.

XLII. And whereas by the faid recited act it is further enacted, 5 Geo, 1. c. 18, That the prefent allowances given by the laws relating to the duties on2 falt, upon the exportation of fish cured with foreign falt, fhould be no longer paid upon fish exported, from and after the twenty fourth day of June one thousand feven hundred and nineteen, but that the curers of fish, from and after the said twenty fourth day of June one thousand feven hundred and nineteen, fhould and might cure their fifh with British or foreign falt, without paying any duty for the fame, except the customs payable upon the importation of foreign falt, and be entitled to have and receive upon the exportation thereof fuch and no

other

.