<!DOCTYPE ETS PUBLIC "-//UMDLPS//DTD EEBOPROOF 2.0//EN">
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<DATE>2008-11-03</DATE>
<RESPSTMT>
<NAME>Mona Logarbo</NAME>
<RESP>MURP</RESP>
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<ITEM>Proofed and reviewed as part of batch B080923.pdcc.</ITEM>
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<EEBO>
<IDG S="marc" R="UM" ID="B01928">
<STC T="W">C1162</STC>
<BIBNO T="oclc">52211970</BIBNO>
<VID>175540</VID>
</IDG>
<TEXT LANG="eng">
<BODY>
<DIV1 TYPE="legal case">
<PB REF="1" MS="y"><!-- PDF PAGE 14 -->
<HEAD><HI>The</HI> CASE <HI>of the</HI> Salt-Refiners <HI>in</HI> Suffolk, E&s;&s;ex, <HI>and</HI> Norfolk.</HEAD>
<P>BY the Late Act of <HI>Parliament,</HI> for the Granting certain Rates and Duties upon <HI>Salt,</HI> among&s;t other things, it is Enacted, That</P>
<P>For every Gallon of <HI>Salt,</HI> and <HI>Rock-Salt</HI> made at the <HI>Salt-Works,</HI> or taken out of any Pits within the Kingdom of <HI>England,</HI> Dominion of <HI>Wales,</HI> or Town of <HI>Berwick</HI> upon <HI>Tweed,</HI> the Sum of one Peny half Peny <HI>per</HI> Gallon, and after that Rate, for a greater or le&s;&s;er quantity.</P>
<P>By which Clau&s;e, all <HI>Engli&s;h Salt</HI> is Charg'd only Three half-pence <HI>per</HI> Gallon: And afterwards the Statute &s;aith&mdash;</P>
<P>And to the intent, That <HI>Salt</HI> made by Melting and Refining of <HI>Rock-Salt,</HI> may not, contrary to the true Intent and Meaning of this Act, be Charg'd more than other <HI>Engli&s;h Salt.</HI></P>
<DIV2 TYPE="text of case">
<HEAD>The CASE.</HEAD>
<P>A <HI>Salt-Maker</HI> of <HI>New-Ca&s;tle</HI> upon <HI>Tyne</HI> after the 24th. of <HI>March,</HI> 1694. makes an Hundred Weighs of <HI>Salt,</HI> and fells the &s;ame to &s;ome of the above Refiners, who pay the Duty, and &s;end the <HI>Salt</HI> to <HI>Woodbridge</HI> with a Certificate, that the above Duty is paid at <HI>New-Ca&s;tle.</HI></P>
<P>The <HI>Salt-Refiner</HI> at <HI>Woodbridge</HI> melts this <HI>Salt</HI> in River-Water, and then boyles the Liquor in order to the Refining thereof; which having done to &s;uch a degree of Finene&s;s as he thinks convenient, it's Reduced into <HI>Salt</HI> again, much the &s;ame in quality it was before, only in Cleanne&s;s differing from <HI>New-Ca&s;tle Salt.</HI></P>
<P>The <HI>Salt</HI> being as above-mentioned Refined, lyes &s;ome time till the Brine is well drained from it, and in time becomes fit for Sale; and doth not advance in Weight or Mea&s;ure any quantity, if any, to Intitle a Second Duty for &s;uch <HI>Salt</HI> as hath paid His Maje&s;ty Duty, as the Act Directs.</P>
<P>The Exci&s;e-Officers upon the before fir&s;t mentioned Clau&s;e in the Statute demand a new Duty of Three half-pence in the Gallon from this Refined <HI>Salt,</HI> which the Refiner humbly conceives him&s;elf not liable to pay, either from the Letter, or Intention of the Statute.</P>
<P><HI>Fir&s;t,</HI> Not from the Letter, which &s;aith, That for every Gallon of <HI>Salt</HI> made at the <HI>Salt-Works, &amp;c.</HI> the Sum of One peny half-peny <HI>per</HI> Gallon.</P>
<P>The Refiner of <HI>Salt,</HI> in Common Speech, is not called a Maker of <HI>Salt,</HI> nor in any Writing doth he &s;o &s;tile him&s;elf; but is alwayes Call'd, and Writ, <HI>A Refiner of Salt;</HI> neither indeed is he any otherwi&s;e a Maker of <HI>Salt,</HI> than a Refiner of <HI>Sugar</HI> can be call'd a Maker of <HI>Sugar.</HI></P>
<P>And it &s;eems mo&s;t plain, That it was never the Intention of this Statute, that this &s;econd Duty &s;hould be paid by the Refiner: Becau&s;e the Statute to Encourage the <HI>Engli&s;h</HI> made <HI>Salt</HI> Impos'd only Three half-pence <HI>per</HI> Gallon on <HI>Engli&s;h Salt,</HI> but laid a double Duty of Three pence <HI>per</HI> Gallon on all Foreign <HI>Salt</HI> Imported, whereas this New Duty demanded of the Refiner for this Refin'd <HI>Salt</HI> (which before Refin'd, had paid the Legal Duty) is (as is humbly conceiv'd) a Di&s;couragement, rather than an Incouragement, which the Statute de&s;ign'd to give to all &s;orts of <HI>Engli&s;h Salt,</HI> of what Nature or Kind &s;oever: For if this Second Duty be Payable by the Refiner, then doth <HI>Engli&s;h</HI> Refin'd <HI>Salt</HI> become Charg'd with as great an Impo&s;ition as the Foreign <HI>Salt</HI> is &s;ubjected to, and &s;o the&s;e Refiners Trade will be utterly Ruined, (&s;eeing the Profit that ari&s;eth from the Refining of <HI>Salt</HI> will not bear the Charge of this double Impo&s;ition) and con&s;equently His Maje&s;ties Intere&s;t be &s;o far from being promoted by this Second Duty, that it will rather be much Le&s;&s;ened; ina&s;much as the&s;e Refiners, who now buy great Quantities of <HI>Salt</HI> from <HI>Shields, Sunderland,</HI> or <HI>Lemington</HI> (where the <HI>Salt</HI> pays the Duty) mu&s;t de&s;i&s;t from their Trade, and &s;o there will not be &s;uch Quantities bought at tho&s;e Places as now are; and con&s;equently His Maje&s;ties Revenue therein be con&s;iderably dimini&s;hed.</P>
<P><LABEL>Object.</LABEL> <HI>But this Refin'd <HI>Salt</HI> is of another Species from that  <HI>Salt</HI> from which it was Refin'd, and which had paid the Duty; and con&s;equently this Refin'd <HI>Salt</HI> is &s;ubjected to the &s;ame &s;ingle Duty that all other <HI>Engli&s;h Salts</HI>are lyable to pay.</HI></P>
<P><LABEL>An&s;w.</LABEL> This Refin'd <HI>Salt</HI> cannot properly be &s;aid to be <HI>Salt</HI> of another Species from that out of which it was Refin'd, becau&s;e it differs not in the Salt Quality, but only in the Cleanne&s;s from Dirt, <HI>&amp;c.</HI> This being clean&s;ed from that Filth and Dirt, which all <HI>New-Ca&s;tle Salt</HI> is &s;ubject to; and (it's humbly con|ceived) a difference only in this re&s;pect can't truly be &s;aid to make a New Species.</P>
<P>By the before-recited Clau&s;e, with Relation to <HI>Rock-Salt,</HI> it's particularly expre&s;t, That <HI>Rock Salt</HI> Refin'd &s;hould not pay as <HI>Rock Salt,</HI> and therefore Twelve Pence in the Bu&s;hel is allowed to the Refiner for every Bu&s;hel of <HI>Rock Salt</HI> by him Refined; And the rea&s;on of this Allowance that the before-re|cited Clau&s;e gives, (<HI>viz.</HI>) to the Intent, That <HI>Salt</HI> made by Melting and Refining of <HI>Rock Salt,</HI> may not, contrary to the true Intent and Meaning of this Act, be Charged more than any other <HI>Engli&s;h Salt.</HI> Now, Although the Refiner of <HI>New Ca&s;tle Salt</HI> be not within the Letter of this Clau&s;e, yet (it's humbly conceiv'd) he is within the Equitable Intention thereof: For what rea&s;on is there to imagine, that the Parliament de&s;ign'd to be &s;o partially favourable to the Refiners of <HI>Rock Salt,</HI> as to Exempt them from a double Duty, and at the &s;ame time &s;ubject the Refiners of all &s;orts of other <HI>Engli&s;h Salt</HI> to this Second Impo&s;ition, wherein they would (with Submi&s;&s;ion)Act again&s;t the Declared Intent and Mean|ing of the Statute, which (in &s;ub&s;tance) &s;aith, that it is contrary to the true Intent and Meaning of the Act, That <HI>Engli&s;h Salt,</HI> (whether Refined or Unrefined) &s;hould pay more than Three half-pence <HI>per Gallon.</HI></P>
<P><HI>Refin'd Salt</HI> is Experimentally found to be far exceeding all other <HI>Salt</HI> in pre&s;erving our <HI>Butter;</HI> for which Cau&s;e, <HI>Suffolk Butter</HI> pre&s;erved with this <HI>Salt,</HI> keeps &s;weeter than any other &s;ort of <HI>Salt Butter</HI> not &s;alted therewith: For Unrefin'd <HI>Salt</HI> hath &s;ome mixture of Filth, which &s;oon taints the <HI>Butter,</HI> and renders it very Unpalatable: So that the lo&s;s of this Refin'd <HI>Salt</HI> (which can't po&s;&s;ibly bear the Charge of Three pence <HI>per Gallon,</HI> con&s;idering what great Expences the Refiners are at in their Refining) will be a great prejudice to the Publick, e&s;pecially to the City of <HI>London,</HI> which is every Year &s;upplyed with many Thou&s;and Firkins of this Whole&s;ome and Well-Pre&s;erv'd <HI>Salt-Butter.</HI></P>
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