A manuscript treatise regarding the processing of sea salt harvested at Lemmington’ (i.e. Lymington in the New Forest) and near Portsmouth at Portsea Island. The unidentified author sets out in detail how to select a site, how to set it up and run it with good advice on the means of making the pan pay with some sample economic tables. The principle purpose of the proposal was to improve the supply of salt to the fishing industry. The writer’s final paragraph encourages the use of these pans: We have too long neglected to work on these Golden Miles of Ours that our mighty home Fishery Round Great Britain & Ireland wch in a few years successfully carry’d on According to Capt. Laycock’s Proposal or late Plan will exceed All the Fisherys in Europe & in short time make His Majesties Kingdoms Impregnable!’ It is of interest to compare what is detailed here with the descriptions of salt mining in Lymington written during visits to the town by Celia Fiennes (c. 1695) and Daniel Defoe (c. 1725). The last of Lymington’s salt houses’ closed in 1865. The reference to Capt. Laycock relates to a rare tract recorded in ESTC as ñThe proceeding of Martin Laycock, Esq. towards obtaining a Charter of Incorporation for a grand State Fishing Companyî (c. 1721) (Columbia University copy only).