The CASE of the Salt-Refiners in Suffolk, Essex, and Norfolk.  
BY the Late Act of Parliament, for the Granting certain Rates and Duties upon Salt, amongst other things, it is Enacted, That  
For every Gallon of Salt, and Rock-Salt made at the Saltworks, or taken out of any Pits within the Kingdom of England, Dominion of Wales, or Town of Berwick upon Tweed, the Sum of one Penny half Penny per Gallon, and after that Rate, for a greater or lesser quantity.  
By which Clause, all English Salt is Charged only Three halfpences per Gallon: And afterwards the Statute saith—  
And to the intent, That Salt made by Melting and Refining of Rock-Salt, may not, contrary to the true Intent and Meaning of this Act, be Charged more than other English Salt.  

The CASE.  
A Salt-Maker of Newcastle upon Tyne after the 24th. of March, 1694. makes an Hundred Weighs of Salt, and fells the same to some of the above Refiners, who pay the Duty, and send the Salt to Woodbridge with a Certificate, that the above Duty is paid at Newcastle.  
The Salt-Refiner at Woodbridge melts this Salt in Riverwater, and then boyles the Liquor in order to the Refining thereof; which having done to such a degree of Fineness as he thinks convenient, it's Reduced into Salt again, much the same in quality it was before, only in Cleanness differing from Newcastle Salt.  
The Salt being as abovementioned Refined, lies some time till the Brine is well drained from it, and in time becomes fit for Sale; and doth not advance in Weight or Measure any quantity, if any, to Entitle a Second Duty for such Salt as hath paid His Majesty Duty, as the Act Directs.  
The Excise-Officers upon the before first mentioned Clause in the Statute demand a new Duty of Three halfpences in the Gallon from this Refined Salt, which the Refiner humbly conceives himself not liable to pay, either from the Letter, or Intention of the Statute.  
First, Not from the Letter, which saith, That for every Gallon of Salt made at the Saltworks, etc. the Sum of One penny halfpenny per Gallon.  
The Refiner of Salt, in Common Speech, is not called a Maker of Salt, nor in any Writing doth he so style himself; but is always Called, and Writ, A Refiner of Salt; neither indeed is he any otherwise a Maker of Salt, than a Refiner of Sugar can be called a Maker of Sugar.  
And it seems most plain, That it was never the Intention of this Statute, that this second Duty should be paid by the Refiner: Because the Statute to Encourage the English made Salt Imposed only Three halfpences per Gallon on English Salt, but laid a double Duty of Three pence per Gallon on all Foreign Salt Imported, whereas this New Duty demanded of the Refiner for this Refined Salt (which before Refined, had paid the Legal Duty) is (as is humbly conceived) a Discouragement, rather than an Encouragement, which the Statute designed to give to all sorts of English Salt, of what Nature or Kind soever: For if this Second Duty be Payable by the Refiner, then doth English Refined Salt become Charged with as great an Imposition as the Foreign Salt is subjected to, and so these Refiners Trade will be utterly Ruined, (seeing the Profit that ariseth from the Refining of Salt will not bear the Charge of this double Imposition) and consequently His Majesty's Interest be so far from being promoted by this Second Duty, that it will rather be much Lessened; inasmuch as these Refiners, who now buy great Quantities of Salt from Shields, Sunderland, or Lemington (where the Salt pays the Duty) must desist from their Trade, and so there will not be such Quantities bought at those Places as now are; and consequently His Majesty's Revenue therein be considerably diminished.  
Object. But this Refined Salt is of another Species from that Salt from which it was Refined, and which had paid the Duty; and consequently this Refined Salt is subjected to the same single Duty that all other English Saltsare liable to pay.  
Answ. This Refined Salt cannot properly be said to be Salt of another Species from that out of which it was Refined, because it differs not in the Salt Quality, but only in the Cleanness from Dirt, etc. This being cleansed from that Filth and Dirt, which all Newcastle Salt is subject to; and (its humbly conceived) a difference only in this respect can't truly be said to make a New Species.  
By the before-recited Clause, with Relation to Rock-Salt, it's particularly expressed, That Rock Salt Refined should not pay as Rock Salt, and therefore Twelve Pence in the Bushel is allowed to the Refiner for every Bushel of Rock Salt by him Refined; And the reason of this Allowance that the before-recited Clause gives, (viz.) to the Intent, That Salt made by Melting and Refining of Rock Salt, may not, contrary to the true Intent and Meaning of this Act, be Charged more than any other English Salt. Now, Although the Refiner of New Castle Salt be not within the Letter of this Clause, yet (its humbly conceived) he is within the Equitable Intention thereof: For what reason is there to imagine, that the Parliament designed to be so partially favourable to the Refiners of Rock Salt, as to Exempt them from a double Duty, and at the same time subject the Refiners of all sorts of other English Salt to this Second Imposition, wherein they would (with Submission) Act against the Declared Intent and Meaning of the Statute, which (in substance) saith, that it is contrary to the true Intent and Meaning of the Act, That English Salt, (whether Refined or Unrefined) should pay more than Three halfpences per Gallon.  
Refined Salt is Experimentally found to be far exceeding all other Salt in preserving our Butter; for which Cause, Suffolk Butter preserved with this Salt, keeps sweeter than any other sort of Salt Butter not salted therewith: For Unrefined Salt hath some mixture of Filth, which soon taints the Butter, and renders it very Unpalatable: So that the loss of this Refined Salt (which can't possibly bear the Charge of Three pence per Gallon, considering what great Expenses the Refiners are at in their Refining) will be a great prejudice to the Public, especially to the City of London, which is every Year supplied with many Thousand Firkins of this Wholesome and Well-preserved Salt-Butter.