362 C. 4. Anno o&avo Georgii Regis. AD. 1721. • concerning private' Rights claimed by the Proprietors of the Sugar-Houfes in Scotland, it was (inter alia} ■ enaded, That the Commiffioners of the Treafury, or any three or more of them, or the Lord High 1 Treafurer for the Time being, Should be and they were thereby impowered to treat with the Proprietors ' of the Sugar-Houfes in Scotland for fuch Sum or Sums of Money as might be a reasonable Satisfaction ' for fuch private Rights of Exemption from Cuftom and Excife, to which the faid Proprietors were ' entitled ■: And whereas the faid Proprietors of the four Sugir-Koufes in Scotland, commonly called the ' Eqfter, Wefter and South Sugar-Houfes of Glafgow and th.e Sugar-Houfes of Leith in Purfuance of the ' faid Act of Parliament, and in Consideration of their being releafed and difcharged of and from ail ' Claim and Demand which the Crown might have upon them for Cuftom or Excife, pretended to be ' due by them, have propofed to Surrender and difclaim all Right, Title and Privilege which they either ' had or pretended to have, to any Exemption from Cuftom or Excife; which Propofition appearing to
- be juft and reafonable, and tending to fettle the Trade upon the fame Foot in Scotland as it is in Eng-
' land Therefore be it enacted by the Authority aforefaid, That from and after the twenty-fifth Day of March one thoufand feven hundred and twenty-two the faid Proprietors Shall be fubject and liable to pay for their Sugars and other Commodities the fame and fuch like Duties of Cuftom and £x- MottesKkSs. cjfe, as any other of his Majefty's Subjects are liable to pay by the Acts of Parliament now in J ' Force; any Right or pretended Right in the faid Proprietors to the contrary in any wife notwith- standing. Conditional VII. And be it further enacted by the Authority aforefaid, That all conditional Bonds or other Se- Bor.ds forPay- curities whatfoever, which on or before the faid five and twentieth Day of March one thoufand feven before^c March hundred and twenty-two, have been entred into by the faid Proprietors, or either of them, for Payment Proprietors of Sugar-houfes in Scotland to pay the like Duties J72Z •■5 void Proprietors difcharged. Recital of Part «f the - a 5 Geo. 1. c. 18 or Security of any Duties of Cuftom or Excife, pretended to be due Or payable by the faid Proprietors,. or either of them, as Proprietors of the faid Sugar-Houfes, for which they claimed Exemptions, and for which fuch Bonds or Securities were given as aforefaid, be and the fame are hereby declared to be void and of no Force or Effect; and the proper Officer in whofe Power or Cuftody fuch Bond or Security is or Shall be, is hereby authorized and required to deliver up the fame to be cancelled. VIII. And be it further enacted by the Authority aforefaid, That the faid Proprietors, their Exe- cutors and Administrators, and every of them, Shall be and are hereby difcharged, releafed and in- demnified from the Payment of any Duty of Cuftom and Excife due or pretended to be due from them as Proprietors of the faid Sugar-houfes, and for which they claimed fuch Exemption as aforefaid, before the faid five and twentieth Day of March one thoufand feven hundred and twenty-two. ' IX. And whereas by an Act palled in the fifth Year of his Majefty's Reign, intituled, An Att for ' recovering the Credit of the BritiSh Fifoery in Foreign Parts; and for the better fecuring the Duties on Salty. 5 Directions are given, that at the End of every fiihing Seafon, the Officers for the Duty on Salt Shall take a particular Account of the Quantity of Foreign and BritiJI) Salt refpectively remaining in Hand, which remaining Salt Shall be immediately locked up in the joint Cuftody of the Said Officer and Pro- prietor or Proprietors, his or their Agent or Agents; and the Proprietor or Proprietors, his or their Agent or Agents of the faid Salt, ufing the faid Salt as aforefaid, Shall as foon as poffible, after the End of every fiShing Seafon, deliver an Account in Writing into the Office for the Duty on Salt, contain- ing the Quantity of Fiih exported, or entred and Shipped to be exported, on which the Salt taken away after its Delivery into the fole Cuftody of the faid Proprietor or Proprietors, his or their Agent or Agents has been ufed and confirmed, together with a Certificate or Certificates by the proper Officer of the Several Ports where the Said Fiih were Shipped for Exportation, which faid Account delivered into the faid Office as aforefaid, Shall be affirmed by the Oath of the faid Proprietor or Proprietors ufing the Said Salt as aforefaid, cr his or t.ieir Agent or Agents who have ufed the fame; and fuch Proprietor or Proprietors, or other Perfons concerned, who Shall for the Space of fix Months after the End of every fiihing Seafon, neglect or refufe to deliver fuch Account attefted upon Oath as aforefaid, fuch Proprietor or Proprietors, and fuch other Perfon or Perfons as aforefaid, Shall for every fuch Offence forfeit forty Pounds : And whereas fome Doubts have arifen touching the Periods of the feveral fifhing Seafons, and that for the Want of afcertaining the Time when the Accounts aforefaid were to be de- livered to the proper Officers, the Merchants Exporters of FiSh have in many Places negledted to ac- count for the Salt received by them Duty-free, under Pretence that the fifhing Seafons have no End :* For Remedy whereof, and for the better fecuring of his Majefty's Revenues, Be it enacted by the Au- Tering Accounts thority aforefaid, That all fuch Quantities of Foreign or Britijh Salt as have been delivered Duty-free, •aiiud " f " ' rit0 the ^ e Cuftody of any Perfon whatfoever, for the curing of FiSh for foreign Markets fince the four and twentieth Day of June in the Year of our Lord one thoufand feven hundred and nineteen, and be- fore the five and twentieth Day of March one thoufand feven hundred and twenty-two, and which Shall not be accounted for as the faid Act directs, on or before the five and twentieth Day of March in the "V ear of our Lord one thoufand feven hundred and twenty-two, Shall be accounted for as the faid Act directs, on or before the four and twentieth Day of June, one thoufand feven hundred and twenty-two, under the Penalty of ten Shillings per BuShel, to be recovered of the Proprietor or Proprietors, Perfon or Perfons to whom or for whofe Ufe or Account the faid Salt was delivered, for every BuShel fo deli- vered to or received by them Duty-free for the curing of PiSh for foreirn Markets. X. And for the more regular accounting for fuch Salt as ihall be delivered Duty-free for the curing of Euty-free, to be Fiih for foreign Markets after the five and twentietn Day of March one thoufand feven hundred and amounted for twenty-two, Be it enacted by the Authority aforefaid, That all fuch Quantities of foreign or Britijh Salt Ma'ch^'i^c as *!ia k £ f° delivered after the faid five and twentieth Day of March one thoufand feven hundred and i»rc 17ZZ, . twenC y_ tW03 fhall be accounted for yearly as the aforefaid Act directs, -within three Months after the Expiration Times of deli- Penalty, Salt delivered
