Colonial Spirits Duty Act of 1865 (1866 No 2a) (NSW)

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No. XV.

An Act to alter the Duties on Colonial Spirits.

[19th January, 1866.]

BE

it enacted by t h e Queen ' s Mos t Exce l len t Majesty by a n d wi th t h e advice and consent of t h e Legislat ive Council and Legislat ive

Assembly of N e w South "Wales in P a r l i a m e n t assembled and by t h e
au tho r i t y of t h e same as fo l lows:—

1. I n l ieu of t he duties now payable on Spiri ts distilled wi th in t h e Colony of N e w South Wales inc lud ing all such Spiri ts now in bond the re shall be paid t h e dut ies following t h a t is to say—

£ s. d.
On Spir i ts w h e n m a d e or distilled from sugar u p o n
which Customs Dut i e s have been pa id—the
proof gal lon ... . . . ... . . . . . . 0 9 5
On Spir i ts w h e n m a d e or disti l led wholly or in any

propor t ion exceeding t en pe r cent , of t he whole from mater ia l s upon which no D u t y of Cus toms

has been pa id—the proof gallon ... . . . 0 1 0 0

2. E v e r y person who shall on or before the pass ing of th i s A c t have m a d e or en te red in to any cont rac t or ag reement for t h e sale or delivery u p o n or a t any t ime after such day of any Colonial m a d e Spir i ts whe reupon any addi t ional du ty shall be payable u n d e r t h e provisions of th i s A c t shall be a t l iber ty to add to t h e price cont rac ted for so m u c h money as will be equivalent to t he addi t ional du ty which shall by reason of such provisions have been paid or made payable on such Spir i ts and shall be ent i t led b y v i r tue of th i s A c t to be pa id t h e same accordingly by t h e purchaser of such Spiri ts a n d to sue for a n d recover t h e same against such purchase r Provided t h a t in every case whe re

t h e price cont rac ted for shall be so added to i t shall be a t t h e opt ion
of such purchase r by not ice in wr i t ing u n d e r his h a n d to be served
on t h e o ther p a r t y to such cont rac t w i th in fourteen days after t h e
pass ing of th i s A c t to declare t he cont rac t n u l l and void and t h e same
shall be n u l l a n d void accordingly.

3 . This A c t shall be deemed to have come in to force on t h e

twen ty -n in th day of November one t housand e ight hund red a n d
sixty-five a n d m a y be cited as t h e " Colonial Spir i ts D u t y A c t of
1 8 6 5 . "
No. X V I .
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