An Account of rock-salt from the 25th of Decemb. 1699, to the 25th of Decemb. 1700

1700

An Account of Rock-Salt from the 25th of Decemb. 1699, to the 25th of Decemb. 1700.

	Bushels	Gall.		l	s	d
Rock Entred and Delivered in Cheshirc— which Duty was paid 3 s. 4 d. per Bushel, at 75 l. each Bushel, or secured by Bond at nine Months.	246142	—	Duty	41023	13	04
Rock Exported, part of the Sum above, which Duty was all drawn back and discharged by so much of the first Bonds given for the Rock.	19053	—	Duty	3175	10	00
Rock Melted and Refined at the Works in England and Wales.—	208641	7	Duty	4773	12	11
Which Duty was discharged by the Drawback allowed, and satisfied by so many of the first Bonds given for the Rock.
And the Salt made from the Produce of the Rock melted, was subject to the same Laws and Duties of Salt made from Brine.
Rock Rest as Ballance at the Works,— for which the Bonds are out and will be discharged if the Rock shall be melted, by the Draw-back, otherwise must be paid.	18447	1	Duty	3074	10	05
	246142			41023	13	04

This is the Account of Rock, (viz. all that appears) if more was used this Year, it neither paid nor secured any Duty.

Hence appear some Inconveniencies and Uncertainties to the Revenue.

First, If Rock be used in Specie, there is 19 l. allow'd in each Bushel.

Secondly, That Allowance is to the Refiner, which (if melted in Sea-water) produceth a much greater Quantity.

Thirdly, The whole Charge allow'd for Officers is lost, as is plain by shewing, that whatsoever Duty was paid from Salt refined, would have been paid from Brine Salt; we never use more or less than there is occasion for, therefore whatever is paid for the one is rebated for the other.

'Tis demonstrable that 56 l. Rock melted in fresh Water makes 56 l. of Salt, but 75 l. is allow'd the Refiner as Parr with 56 l. to the Maker from Brine: Therefore the Account of last Years Refining compared with Brine stands thus, for 70788 Bushel, which the 19 l. over made more, the Revenue was lessened 11798 l. besides the Charge of Officers.

It is to be known what the 12 d. per Bushel (paid before the use of the Rock Salt) amounted unto, and would give light into this Secret.

What is exported of it, hinders the Manufactory of so much Salt at least, if not double. But if not permitted to be dugg'd, no Frauds could be made.

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