Smuggling the salt, 1719

From John Baskett's The Acts of Tonnage and Poundage, and Rates of Merchandize &c, London, 1731.

Anno 5 Georgii regis

XI And whereas by an Act made in the Third Year of the Reign of his present Majesty King Gueorge [Intituled, An Act for continuing the Duties on Malt, Mum, Cyder, and Perry, for the Service of this Year One thousand seven hundred and seventeen; and to authorize Allowances to be made to certain Receivers; and to obviate a Doubt concerning Goods imported from the Islands of Jersey, Guernsey, Sark, and Alderney; and to ascertain the Duties upon Sheep-skins, and Lamb-skins; and to prevent Frauds in the Duties upon Starch; and for making for th Duplicates of Exchequer Bills, Lottery Tickets, and Orders, Lost, Burnt, or Destroyed; and for enlarging the time for Adjusting Claims in several Lotteries; and for preventing Frauds in the Duties on Low-Wines and Spirits carried Coast-wise] It is Enacted, That the Inhabitants of the Island of Jersey, Guernsey, Sark and Alderney, shall and may, with and under such Certificates and Oaths as are therein mentioned, import into any lawful Port of Great Britain, any Goods, Wares, or Merchandises of the Growth, Produce, and Manufacture of the said Islands, or any of them, without paying any Customs, Subsidies or Duties of or in respect thereof, except such Excise or other Duties as is now or shall hereafter, for the time being, be due and payable for the like goods of the Growth, Produce, and Manufacture of great Britain: And whereas it is found by Experience, that the Indulgence and Bounty given by the said Act, has been an Occasion of Tempting many evil-disposed persons to bring in great Quantities of French salt from Guernsey, under a pretence that the same was of the Produce of that Island, by Certificates, which are since discovered to be forged; to the great Prejudice of the Revenue, and the Diminution of the Trade of the Makers of Salt in Great Britain: Be it enacted by the Authority aforesaid, That from and after the first day of May, One thousand seven hundred and nineteen, all Salt imported from any of the said Islands shall be liable to the same Duties upon the Importation thereof as any other Foreign Salt whatsoever.