Ad Valorem Duties Act 1843 No 21a (NSW)

No. XVIII.

An Act to amend the manner of charging Ad

Valorem Duties in the Colony of New South

ar t icles in to t h e said Colony are charged no t according to weight r a t e gauge or measure h u t according to t h e value thereof such va lue shall be ascer tained by t h e declarat ion of t h e impor te r of such art icles or h is k n o w n agent and whereas i t has been found t h a t t he t r u e va lue of goods so impor ted cannot be ascer tained by t h e mode the re in set for th so t h a t t h e full a m o u n t of du ty due the reon can be charged Be i t therefore enacted by H i s Excel lency t h e Governor of New South Wales by a n d w i t h t h e advice and consent of t h e Legislat ive Council thereof Tha t from a n d after t he approval of th is Ac t by H e r Majesty so m u c h of t h e said reci ted A c t as relates to t he m a n n e r of charg ing d u t y accord­ ing to t he va lue of t h e ar t icles impor ted shall be and is hereby repealed and t h a t in all cases where t he duties imposed by t h e said reci ted Act

Wales, [21st December, 1843.]

WH E R E A S " Act relating to the Revenue of Customs in New South Wales and to

a n A c t was passed in t he t h i r d year of the re ign of

H e r Majesty Queen Victor ia in t i tu led " An Act to repeal an

"provide for the general regulation thereof'' where in i t is reci ted

t h a t in all cases where t he dut ies imposed u p o n the impor t a t ion of

Act upon t h e impor t a t i on of ar t ic les in to t h i s Colony are charged n o t

according to t h e weight r a t e gauge or measu re b u t according to t h e va lue thereof such va lue shal l be ascer ta ined by the declarat ion of t he impor te r of such art icles or h i s k n o w n agen t wr i t t en u p o n t h e en t ry

and a t tes ted by his s igna tu re and if any person m a k e such declarat ion

no t be ing t h e impor te r or p ropr ie to r of	such goods no r his agent	duly
au thor ized b y h i m such person	shall forfeit	and pay t h e s u m of one

h u n d r e d pounds a n d such declarat ion shal l be made i n m a n n e r and

form following a n d shal l be b i nd ing u p o n t h e person b y or on behalf

of whom t h e same shal l be m a d e t h a t is to say—

" I A . B . do he reby declare t h a t I a m impor te r (or au thor ized

" by t h e impor te r ) of t h e goods conta ined in th i s en t ry

" a n d t h a t I en te r t h e same a t t h e s u m of

W i t n e s s m y h a n d th is day of

184 . A . B .

2. A n d be i t enac ted Tha t if u p o n examina t ion i t shall appear

to t h e officers of t he Cus toms t h a t such goods are n o t va lued accord­ ing to t h e t r u e value thereof i t shal l be lawful for such officer t o deta in and secure such goods a n d (wi th in five days from t h e l and ing thereof) to t ake such goods for t h e use of t h e Crown A n d H i s Exce l ­ lency the Governor of th is Colony shall t he r eupon in such case cause t h e a m o u n t of such va lua t ion toge the r w i th a n addi t ion of t e n pounds per c e n t u m the reon and also t h e dut ies paid upon such en t ry to be pa id to t h e impor te r or propr ie tor of such goods in full satisfaction for t h e same and shal l dispose of such goods for t h e benefit of t h e Crown and if t h e produce of such sale shall exceed t h e sums so paid and al l charges incur red by the Crown one moie ty of t h e surp lus shall be given to t h e officer or officers w ho h a d deta ined a n d t a k e n t h e goods a n d t h e money re ta ined for t h e benefit of t h e Crown shal l be paid in to t h e hands of t h e Collector of t h e Cus toms and carried to account of dut ies of Cus toms.