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HONI SOIT QVI MAL Y PENSE   royal blazon or coat of arms  
ACT Concerning the Pre-emption and Excise of SALT.  
At EDINBURGH, the 25. of November, 1673.  
THe King's most Excellent Majesty, having, from the constant affection and care, which He hath always had of the concerns of this His Ancient Kingdom, Resolved further to gratify His good Subjects, by such Grants and public Laws as He shall judge to conduce most for their good and advantage: And understanding by the prosecution and management of the Pre-emption of Salt within this Kingdom; that the same hath been occasion of trouble and burden to His Subjects. His Majesty doth therefore Annul and Discharge the said Pre-emption, and all Pre-emptions of Salt in time coming, and Declares the same, and all Acts, Commissions, or other warrants whatsomever authorising it, to be, from and after the first day of December, this present year, one thousand six hundred and seventy three, vacated, void and ●ull. And in order thereunto, His Majesty, with advice and consent of His Estates of Parliament, Doth hereby Rescind and Annul, all and sundry the Contracts, which in prosecution of this Pre-emption, were entered into by the Salt-masters, and these persons who, by warrant of the Commissioners of His Majesty's Thesaurie, contracted with them for the sale of their Salt. And declares the saids Contracts and every of them to be void and null, after the said first of December next to come: It is always hereby declared, that these Contracts are to stand good to all intents and purposes therein contained, for all the Salt that is or shall be made before the said first day of December. Likeas the King's Majesty, for the en-couragement of the Manufacture of Salt, and for the further ease of His good Subjects, Doth hereby declare, all Salt made or to be made within this Kingdom, to be henceforth free from payment of Excise. And further, His Majesty, with advice foresaid, allows the importation of foreign Salt; And Statutes and Ordains, that ilk bowl of foreign Salt of Linlithgov measure, shall pay forty shillings Scots of Excise, whether the Salt be employed on Fishes or not; and that security shall be given at the entry of the Salt, that this Excise duty shall be completely paid within year and day after the importation thereof: And in consideration of the Exemption which the foreign Salt employed on Fishes had from Excise formerly; His Majesty Declares, That all exported Fishes, whether Herring, Salmond, or others, shall be in time coming free from the payment of Custom.  
Likeas, His Majesty, with advice foresaid, doth Inhibit and Discharge the Collectors and Farmers of Excise, upon any pretext, to give any ease or abatement of the said forty shillings of Excise imposed upon ilk bowl of Foreign Salt, under the pain of deprivation, if they be Collectors, and the loss of the bneefit of their tack of the Excise, if they be Farmers; and of such further punishment as the Lords of Exchequer shall think fit to inflict. And to the end it may be known, what quantities of Foreign Salt are truly entered, His Majesty, with advice foresaid, Ordains the several Collectors of Excise, from time to time, to make patent to any of the Owners of Salt, or these having their Warrant, their Books, in so far as concerns the entry of Foreign Salt. And if the Salt-owners, or their Factors, shall find any quantity concealed or imbezel'd, or that there is abatement given of the duty, that are hereby warranded to pursue the transgressors before the Lords of Exchequer: And shall have for their own use, the equal half of the seisure-concealment, or abatement respective, which shall be so discovered by them. And His Majesty doth, with advice foresaid, Rescind and Annul any former Acts of Parliament, or clauses therein, relating to the Excise of Salt, which are inconsistent with, and prejudicial unto, the intent of this Act: And Declares, that so long as the Excise continues, this shall be the constant rule for regulating the Excise of Salt, and the custom thereof to continue as it is in the Book of Rates.   

EDINBURGH, Printed by Andrew Anderson, Printer to the King's most Excellent MAJESTY, Anno 1673.