Colonial Spirits Duties Act 1855 No 15a (NSW)

and consent of t h e Legislat ive Council thereof as follows :—

No. XV.

An Act to alter the Duty on Colonial Spirits.

[14th September, 1855.]

be tween Spiri ts distilled from impor t ed mater ia l s upon which Cus toms WH E R E A S t i l led in th is Colony and it is deemed proper to d is t inguish

it is expedient to a l ter t h e Dut ies upon Spir i ts dis­

Dut ies have been paid and such as shall he distilled from mate r ia l s not subject to Dut ies of Cus toms Be i t therefore enacted by H i s Excel lency the Governor of New South Wales by and wi th t h e advice

1. I n l ieu of t h e dut ies now payable u p o n Spir i ts disti l led

wi th in th i s Colony the re shall be paid t h e duties following	t h a t
is t o say—

U p o n such Spir i ts w h e n m a d e or distilled from sugar which

shall have pa id Customs duties for every gal lon thereof

six shi l l ings and five-pence

U p o n such Spiri ts when made or disti l led whol ly or in any propor t ion exceeding t en per cent , of t he whole from mater ia l s which are no t subject to any du ty of Cus toms for every gal lon thereof seven shil l ings.

2. Prov ided always That no th i ng in th i s Ac t contained shall

r ender l iable to t h e paymen t of any such du ty as aforesaid any b randy which shall be distilled by any m a k e r of wine for t h e purpose of and for fortifying t h e wines the p roduce of his own vineyard to the degree of s t r eng th author ized by the A c t of Council th i r t een Victoria n u m b e r twenty-seven .

3. This A c t shall be deemed to have come in to operat ion on

t h e twelfth day of September in t he presen t year.
4. Every person who shall on or before t h e pass ing of th is Act have m a d e or entered in to any cont rac t or ag reemen t for t he sale and delivery free of du ty at any t ime after such day of any Colonial-made Spir i ts w h e r e u p o n any addi t ional du ty shal l be payable u n d e r t he provisions of t h e said A c t shall be at l iberty to add to t he price con­ t r ac ted for so m u c h money as will be equivalent to the addi t ional du ty which shall by reason of the said Act have been pa id or shal l he payable by h i m on such Spiri ts and shall be ent i t led by v i r tue of th i s

A c t to be pa id t he same accordingly by the purchaser of such	Spiri ts
a n d to sue for a n d recover t he same against such purchaser	Provided

t h a t it shall be a t t he opt ion of such purchaser by not ice in wr i t i ng unde r his hand to be served on the other pa r ty to such contract wi th in two m o n t h s after t he pass ing of th i s Ac t to declare t h e cont rac t null and void and the same shall be nu l l and void accordingly.