lA. D. 1694* Anno qulnto GuLiELMi 8c Marine. C. 7. 543; find fix hundred ninety-three, to deliver any Salt or Rock-falt, unlefs the Perfon who is to receive the ifjme, fliall, befoic or at th: Time for Delivery of the fanrie by fuch Contraft, pay to the Seller thereof Tuch Sum or Sums as he lliall have paid or fecured to pay for the Duty for the fame by virtue of this .Aft. I ' XXIV. And whereas Salt made at the prefent Salt-works in the Coimty Palatine o^ Cbcfler, whench-n^r Saltsto ' taken from the Pans, is put in:o V/alms, Baikets, or Veflels, and mull: be carried by tiie Maker fomebc cnucd by ' Miles dillant from the Works before he can deliver the fame to the Merchant or firli: Buyer, fo that to ^'•'^'k- ' bre k and meafure the Salt at the faid Salt-works would be great Lofs to the Makers tlieieof ;' Be it .therefore enafted, That all Salt made at the faid Salt-works in the f^id County fhall be entred by Weight only, and that fifty-fix Pounds Weight thereof flial! be deemed and taken to be a JVinchcJhr Bufhel of eight Gallons IVliiihefter Meafure, and {hall be entred, rated, and taxed accordingly. , ' XXV. And whereas Salt-rock or Rock-falt taken out of Pits is in f;:ch great Lumps that it cannot bejMtRcck by i' meafured v/ithout breaking the fame to Powder, which would be great Lofs to the Proprietors thereof j'v/tighi. Be it therefore enafted, That all Salt-rock or Rock-falt taken out of Pits fnall be entred by Weight only,' Altered i.y lo ,and that fix fcore Pounds Weight thereof fhall be deemed and taken to be a 'iVincheJkr Bufiiel of eight Gal-^^'i ^; ^' '^' Ions Winchejhr Meafure, and Ihall be entred, rated, and taxed accordingly. ' XX VL And to the lnt;nt that Salt made by melting and refining of Kock-falt may net, contrary to the Allowance to true Intent and Meaning of this Aft, be charged more than other Englijh Salt, Be it further enafted by theR<-finer. Authority aforefaid. That where any fuch Rock-falt fhall be melted and refined, v/hich had before paid the Duty impofed by this A6t, according to the Diredlion of the fame, the Perfon v/ho fhall make fuch 'Salt by refining fliali receive an Allowance and Abatement of Duty on the Salt by him fo made, after thef"""^ ^'"'i^- Rate and Proportion of twelve Pence for every Bulhel of fuch Rock-falt fo melted and refined, which had^J^"'^^^"'-jj paid the Duty as aforefaid ; Oath being firft made before fome Juftice of the Peace near adjoining to fuch^/- ' ^ j, , Salt-works of the particular Quantides of the faid Rock-falt fo by him employed in making the laid ^?XtAnji.ji. i. c. by refining, which Oath the faid Juftice of the Peace is hereby impowered to adminifter, and upon duei'- iSxj Proof by Oath, or otherwife made of the Payment of the Duty impofed by this Aft. ^"- "^ '^' *' Ani:. c. ag, f> Ann. c. 12, 9 Am. c. 23. 12 Ann. /?. a. c. 2. 5 Geo. I. c, 18. 8 Geo. i. c, 4 isf i5. II Geo. I. c, 30. 3 Geo. 2, c. 20. 5 Geo.- 2. c. 6. 8 Geo. 2, c. 12. 14. Geo, 2. c. 22. 26 Geo. 2. c. 3 fef 32. ' XXVII. And whereas by an Aft of Parliament made in the fccond Year of their MajeftiesReign,2W.&M.(r. ' intituled, /m AB for grantmg to thdr Majejiics Jiveral additional Diitics uf on Beer., Jle, and other Liquors,'^' '^■. ^°- ' for four Years from the Time that an j£i for doubling the Duty of Excife upon Beer, Ale, and other Liquors, ^^^^ ^ -^^^^ during the Space of one Tear, doth expii e, it was enafted from and after the feventeenth Day oi November ^c.ionhYeirz. ' in the Year of our Lord one thoufand fix hundred ninety-one, there fhould be throughout their Majeflies' ThcfeDuties i' Kingdom of England, Dominion of JFales,znA. Town oi Berwick upon Tweed, raif;d, levied, collefted,^f^^P"^<^' ^"f i' and paid unto their Majeflies, and their Succefi^ors, during the Space and Term of four Years, and no" "^'^"" ' " longer, for Beer, Ale, Cyder, and other Liquors therein mentioned, by way of Excife, over and above I' all other Duties, Charges, and Impolitions, by any former Aft or Afts, which fhould be then unexpi- ' red, fet and impofed, iji fuch Manner as therein is mentioned :' Be it further enafted. That for the fur-
- her Encouragement of fuch Perfons who fliall voluntarily contribute as aforefaid, towards the raifing and
paying into their Majeflies Exchequer, any Sum or Sums not exceeding in the whole the Sum of ten hun- dred thoufand Pounds, upon the feveral Terms and Recompences herein after mentioned, that from and after the feventeenth Day oi May which fhall be in the Year of our Lord one thoufand fix hundred ninety- feven, there fhall be throughout their Majeflies Kingdom of England, Dominion of Wales, and Town of Berwick upon Tiveed, railed, levied, collefted, and paid unto their Majeflies, their Heirs and Succeflbrs, Excife for three- during the Space and Term of fixteen Years, and no longer, for Beer, Ac, Cyder, and other Liquorsiaft Vears to be herein after expreffed, by way of Excife, over and above all Duties, Charges, and Impofitions, by ^ny ^.^P"^'^^""" former Aft or Afts then unexpired, fet, and impofed, one Moiety or half Part of the feveral Rates and pjlijament. Duties of Excife granted by the faid laft mentioned Aft, in Manner and Form following : (that is toj &6W. S.-M. fay) (i) For every Barrel of Beer or Ale above fix Shillings the Barrel, exclufive of the Duty of Excife, o. 20. brewed by the common Brewer, or any other Perfon or Perfons who doth or fliall fell or tap out Beer or^'^^"^^- ^°^'* Ale publickly or privately to be paid by the common Brewer, or by fuch other Perfon or Perfons refpec- ' lively, and fo proportionably for a greater or lefiTer Qiiantity, over and above the Duties payable for the fame, nine Pence. (2) For every Barrel of Beer, or Ale of fix Shillings the Barrel or under, brewed by the Beer, &c. under common Brewer or any other Perfon or Perfons who fliall fell or tap out Beer or Ale publickly or privately, 6 s. to be paid by tfie common Brewer, or by fuch other Perfon or Perfons refpeftively as aforefaid, and fo pro- portionably for a greater or lefTer Qi-iantity, over and above the Duties payable for the fame, three Pence. {3) For every Barrel of Vinegar, or Vinegar Beer, brewed or made of any EngUJJi Materials, by any vinegar EngliA, common Brewer, or any other Perfon, for Sale, to be paid by the Maker thereof, and fo proportionably foj a greater or lefTer Qiiantity, over and above the Duties of Excife payable for the fame, one Shilling fixPence. (a.) ForeveryBarrelof Vinegar, or Liquor prepared forVinegar, made here, that hath run th rough y'"^^"^'"'^'^."* T» ^ 1 '1 /T- t ^. r ^ • ^-K IT -1 ^ TvV* * 1 r • n /T • 1 ^ ^ Vinegar m^je Kape, or made with or paff.ng through any foreign Materials, or any Mixture with foreign Materials, tOf^^^ pickles for be paid by the Maker thereof, and fo proportionably for a greater or leffer Quantity, four Shillings. (5) Sale liable to For every Barrel of Beer, Ale, or Mum, imported from beyond the Seas, or from the Iflands o'i Gnernfey'DMits by 8 o^Jerfey, and fo proportionably for a greater or leffer Quantity, to be paid by the Importers before 1^"^- An^|;==jJ^j-7; ij^*' ing, over and above the Duties payable for the fame, three Shillings. (6) For every Tun of Cyder or Perry ^l"'^^_ "' "" imported Cyder, a.-c, impovtedi i