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: 
1793. memorial of the E. of Galloway on salt duties. 293 
the stecps, and then packed away with great salt in cafks 
“proper for exportation ; and those conversant in the bu- 
‘sinefs, know how necefsary great or foreign salt is for 
this purpose. 2. In England, a proportional drawback — 
is allowed of two fhillings and sixpence upon the exporta- 
tion of half-barrels; whereas in Scotland no drawback is 
allowed upon any casks under the size of thirty-two 
gallons, even although tue beef or pork therein is cured 
with foreign sait alone,-.a hardfhip obvious and well 
known to those conversant in the businefs, many half 
“barrels being wanted for the convenience of stowage, and 
the supply of the West India islands. , 
That the memor alists do not mean to insinuate, that 
even if Scotland was put upon a footing with England in 
these two particulars, any attempts made there to cure 
provisions for exportation, or for the use of fhips during 
their voyages, will be attended with succefs, while the 
salt duties, and bounties or drawbacks on salted beef and 
pork, remain as they at present are; neither can such at- 
tempts be attended with succefs in England, as will be 
evident from the following considerations : 
First, Atthe time of the Union, the duty in Eng- 
land upon home made salt was only 3s. 4d. per buthel 
of 56 lib. and wpon foreign great salt only 6s. 11d. per 
buthel of 84 lib. and, at that period, the drawback paid 
in England, upon the exportation of beef or pork pro- 
\perly cured, was 5s. per barrel of thirty-two gallons wine 
measure; which article was, by the 8th article of the 
Treaty of Union, extended to Scotland, upon paying at 
the custom-house of exportation, the’ equalizing duty with 
Engiand on Scots salt used in curing such provisions. 
Now, as it takes about a buthel of home made salt, and 
nearly half a bufhel of foreign great salt, to cure a barrel 
