An Account of Rock-Salt from the 25th of Decemb. 1699, to the 25th of Decemb. 1700.  
 Bushels Gall.  l s d Rock Entered 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 Balance 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. allowed 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 allowed for Officers is lost, as is plain by showing, 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 allowed 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 dugged, no Frauds could be made.