52 



Resolution of the Board of Revenue, No. 7/87-R., 

 Salt, dated 8th January 1907. 



Communicated to Deputy and Assistant Commis- 

 sioners and Officers in charge of Coast Circles for 

 information and guidance. 



2. Duty-free salt for curing fish at sea should be 

 issued only to respectable boat-owners and the following 

 instructions should be followed : — 



(i) A list of persons to whom the concession is 

 granted should be kept in the fish-curing yard and 

 separate accounts in Forms F.C. 3 and F.C. 3-A. 

 maintained for them. The transactions should also be 

 exhibited separately in F.C. 6 and F.C. 7. 



(2) Salt should be issued in reasonable quantities 

 on payment by the boat-owner of the value thereof and 

 on execution of an agreement in the form appended to 

 these Proceedings. 



(3) The boat-owner should be directed to bring 

 all fish cured at sea together with the balance of salt not 

 used for curing direct to the fish-curing yard for weigh- 

 ment, immediately on return of the boat to land. The 

 balance should be kept separately in the yard and 

 re-issued to the boat-owner free of cost and after weio-h- 

 ment. An entry to this effect should be made in the 

 remarks column of F.C. 3-A. 



(4) In such cases the quantity of raw fish should, 

 for the purpose of entry in F\C. 3, be calculated on the 

 weight of the cured fish after allowing for the usual 

 dryage. 



(5) The officer in charge of the fish-curing yard 

 should fix the proportion of salt required for curing fish, 

 separately for large and small kinds, and this rate should 

 be checked by the Inspector and entered in condition 6 

 of the agreement. 



(6) No recovery need be made from the boat-owner 

 when the deficiency in the quantity of salt is 10 per cent, 

 or less, but when it exceeds 10 per cent, the difference 

 between the cost price and duty, and the issue price 

 should be recovered from him. In clear cases of fraud 

 double duty should be levied on the quantity of salt 

 issued. 



(7) The establishment at the fish-curing yard 

 should examine boats frequently before leaving for and. 

 on return from the fishing grounds. 



