Customs duties (1834) (WA)

WESTERN. AUSTRALIA.

ANN 0 QUINTO

GULIELMI IV. REGIS,

No. 3.

An Act to impose certain Duties on Imported

Spirituous Liquors

HEREASit is expedient that the Public expenses of this Colony on Imported Spirituous Liquors.

W should be defrayed in part by certain Duties to be imposed

I. BE it therefore enacted, that from and after the passing of this Seale of Duties.

Act the following Duties shall be imposed and levied, that is to say-

L—On British Spirits imported into the said Colony or its Depen- on British Spirits yn- dencies from any part of the United Kingdom or from an y rntge om r BUointlee

Kingdom r o

Bonded Warehouse in any of the British Colonies, a duty Of Warehouse in British

Three Shillings for each and every Imperial Gallon, not ex- l"y*

Co

ceeding the strength of Hydrometer proof) and in the same

proportion for like spirits of greater. strength.

5 Wm. W. No. 3, 1834.

On foreign Spirits im-

ported from the United 2.—On Spirits of Foreign production and manufacture imported United Kingdom, or from any Bonded Warehouse in any of British Colonies, a duty of Four Shillings for each and every Imperial Gallon not exceeding the strength of Hydrometer Proof, and in the same proportion for the like spirits of greater strength.

Kingdom or from Bonded	into the said Colony or its Dependencies from any part of the
Warehouse in any British
Colony.

On Foreign Spirits im-	3.—On Spirits of Foreign production and manufacture imported into the said Colony or its Dependencies from any place not being within the limits of the United Kingdom or of any of the British Colonies, a duty of Five Shillings for each and every Imperial Gallon not exceeding the strength of Hydrometer Proof, and in the same proportion for the like spirits of greater strength.
ported from places with-
out the United Kingdom.
Duties to he received by
Collector of Colonial Re-	II. AND be it further enacted, that the several rates and duties

venue and Sub-Collector,	aforesaid shall be paid to, and received by, the Collector and Sub-
whose receipts alone to be
good discharges.	Collectors of Colonial Revenue for the time being, to be appointed
from time to time by the Proclamation of the Governor for the time
Government Residents at	being of the said Colony.—And that in the meantime, and until some
Fremantle and other ports
to act us Sub-Collectors.	such proclamation to the contrary, the Governments Residents at the ports of Fremantle, Augusta and King George's Sound, shall be Sub- Collectors for the said ports respectively. And that the receipts of the said Collector or some one of the said Sub-Collectors (and such receipts only ) shall be good and sufficient discharges for the payment of any duties payable under this Act, and alleged in such receipts to have been received.
Inferior Officers of Cus-

toms to be appnintet l by III. And be it further enacted, that it shall be lawful for the said

Collector and mi l,Cullec-

Collector or Sub-Collectors to appoint in writing (with the approba-

tor with concurrence of

Governor.

tion of the said Governor) all necessary inferior officers for the pur-

poses of this Act.

Every pzusrm employed	IV.	AND be it further enacted, that every person employed on
in the Service of the Cus-

toms to be deemed an	any duty or service relating to the Customs of the said Colony by
Officer of Customs.	the order or with the concurrence of the said Governor, or of the

- . Commissioners of His Majesty's Customs (whether previously or

Proof of such service to	subsequently expressed) shall be deemed to be an officer of the cus-
be sufficient prima ccic	toms for that duty or service ; and if a question shall arise in the
evidence of ',mug an Offi-	course of any legal proceeding whether any such person be an officer
cer of the Customs.
duly authorised, evidence of his having acted as such shall be deemed sufficient, and such person shall not be required to produce his Com-
Such Officers to be com-	mission or Deputation, unless sufficient proof be given to the contrary;
withstanding their being
petent Witnesses, not-	and every such officer or any person acting in his aid or assistance
entitled to any share of	shall be deemed a competent witness on the trial of any suit or infor-
any seizure or penalty in
a suit for suety seizure or	mation on account of any penalty sued for, notwithstanding such
penalty.

i843 5 Wm. IV. No. 3.

officer or other person may be entitled to any part of such seizure or

penalty.

Coiletetor or Sub-Collee-

V.    AND be it further enacted, that it shall be lawful for the said tors

Collector or Sub-Collectors to require and exact all Declarations re- sort :i	Declarations, neces-
quisite under this Act or by any Law in force in this Colony for the
purposes of this Act.

or other person duly authorised to act as such shall make any to VI. AND be it further enacted, that if any Officer of the Customs officers making collusive setzfourtlotraz icatingbrioes,

collusive seizure, or deliver up, or make any agreement to deliver up,

OT not to seize any vessel or boat or goods liable to forfeiture, or shall

take any bribe, gratuity, recompence or reward, for the neglect or non- performance or his du ty, every such officer or other person shall forfeit, for every such offence, the sum of one hundred pounds.

And be it further enacted, that every person who shall give, offer, or promise to give any bribe, recompense or reward, or make	Persons 'attempting to
bribe or corrupt On:leers;
to forfeit £100.
any collusive agreement with any such officer as aforesaid to induce
him in any way to neglect his duty, or to do, conceal, or connive at any act whereby any of the provisions of this Act, or any other law, rule, order or regulation in force within the said colony, may he evaded, every such person shall (whether the offer be accepted or performed or not) forfeit the sum of one hundred pounds.

VII.

AND be it further enacted, that it shall be lawful for the said Governor, from time to -time, , to appoint the hours of attendance	Governor to appointhoursof attendance at the
offices of the Collector and
of the said Collector, Sub-Collectors and other subordinate officers	Sub-Collectors.
of Customs, at their respective offices.

VIII.

IX.     AND be it further enacted, that if the master of any ship or Musters of vessels not

vessel arriving in any port of the said Colony shall neglect or refuse stiatlimsa	:tot°fort	forfeit nor
to bringto at the proper stations in such ports appointed by the pro-
clamation of the said Governor for the boarding of officers of Customs, the master of such ship or vessel shall forfeit the sum of one hundred pounds.

AND be it further enacted, that it shall be lawful for the Col- lector or any Sub-Collector of Customs to station any officer on board

on or board of vessels in

Officer may be stationed

port.

any ship or vessel within the limits of any port in the said colony.

And the master of every ship or vessel on board of which any such

officer shall be so stationed shall provide such officer sufficient room under the deck in some part of the steerage or forecastle for his bed

or hammock ; and in case of neglect or refusal so to do, shall forfeit

the sum of one hundred pounds.

X.

5 Wm. IV. No. 3. 1834,

Masters of vessels to re-

port arrival and Cargo.	XI. AND he it further enacted, that the master of every ship 01 vessel arriving in any of the ports or harbours of this colony shall within twenty-four hours after his arrival and before bulk shall have been broken, deliver into the Collector or Sub-Collector of the port of arrival, a report in writing of the arrival and voyage of such ship,
Particulars of Report.	stating her name, country and tonnage, (and if British the port of registry-) the name and country of the master, the country of the owners, ;he number of the crew, and how many are of the coon. try of such ship, and whether she be laden or in ballast—and, if laden, the marks, numbers, and contents of every package and par- cel of goods on board, and where the same was laden, and where and -to whom consigned, and when any and what goods (i? any) had been unladen during the voyage, and particularly of all spirits on board of such ship or vessel, whether intended for importation into this colony or not, and where the same was laden, and where and to whom con- signed ; and the master shall further answer all such questions con- cerning the ship and the cargo and the-crew and the voyage, as shall be demanded of him by such Collector or Sub-Collector, and shall sign
Penthy for unlading
Spirits before report—not	a solemn declaration of the truth of such report ; and if any spirits be
making such report— or
making untrue report-	unladen before such report, or if the master fail to make such report,
er not answering ques-	or make an untrue report, or do not truly answer the questions de-
tions truly,	manded, or refuse to sign such declaration, he shall forfeit the sum of one hundred pounds,—and if any spirits be not reported, the same shall be forfeited.
Importer or Consignee of

Spirits to enter same in- XII. AND be it further enacted, that the Importer or Consignee

wards.	of any Spirits shall, within twenty-one days next after the arrival of the ship or vessel importing the same, deliver to the Collector or Sub- Collectors of the port of arrival an entry in writing, in words at length, containing the names of the importer or consignee of the im- porting ship, of the master thereof, and of the place from whence sue!'
Particulars of such Entry.	ship has arrived ; and setting forth the quantity, in Imperial gallons, of spirits consigned or imported to or by the person making such entry, the strength of such spirits, and the marks and numbers of the vessels containing the same; and shall also deliver to such Collector or Sub- Collector two or more duplicates, as may be required, of such entry,
Duties to be paid at the	in which all sums and numbers may be expressed in figures : and
time of entry, unless the	such importer or consignee shall, at the time of delivering in snail
Spirits maybe warehoused.	entry, pay down all duties on the spirits so entered, (unless the satn'e
Warrant for lading to be	shall be warehoused in manner hereinafter provided), and the Collec-
granted on entry and pay-	tor or Sub-Collector receiving the sane shall thereupon grane .
ment of duties.	warrant for the unlading or landing of such spirits.
Spirits unladen or landed

before entry, or at unau- XIII. AND be it further enacted, that if any spirits shall be landed

1834.            5 Wm. IV. No. 3.

or unladen from any ship or vessel in any part of the said colony be- there ised eplaeces or hou

fore due entry shall be made thereof and warrant granted for the tebrfeosrre an wit office t r

iTted! t

unlading and landing thereof, or if any spirits shall be landed at any

place not duly authorised and appointed for that purpose, or shall be

landed without the presence of some officer of the customs, all such

spirits shall be forfeited.

XIV. AND be it further enacted, that if the importer or consignee tAelvlspirits adfer eredheud not dul l

of any spirits shall refuse or neglect to make due entry of such spirits

and to pay all duties for the same (unless the same shall be ware- Can	r	arytsi en sees	ipdarr ival	p m	i a	i ;lf m	2e	l-
housed in manner hereinafter provided) within twenty-one days next	to

s warehouse, aetilvoeuyy sea, an

after the arrival of the importing ship or vessel, it shall be lawful for etelllin;tn duties . thereon be not

the Collector or Sub-Collector of the port of arrival to cause such paid within three calendar

spirits to be conveyed to the King's warehouse ; and if the duties due months u n three the same

upon such Spirits be not paid within three calendar months after such may IM sold.

twenty-one days shall have expired, together with all charges of re-

moval and warehouse rent, the same shall be sold, and the produce

of such sale shall be applied, in the first place, to the payment ofpaymen

freight and charges, and in the next place to the payment duties

due on the spirits so sold, and the overplus, if any, shall be paid to

such Importer or other person duly authorised to receive the same.

AND be it further enacted, that it shall be lawful for the houses to be appointed as hereinafter provided without payment of any payment of duties. irash may be svammoiuutse-

XV.

Importer or Consignee of any Spirits to warehouse the same in ware- ea) with; it immediate

duty on the first entrance thereof, subject, nevertheless, to rules and

conditions hereinafter contained.

XVI.     AND be it further enacted, that it shall be lawful for the said IVare

bousesto belicensed blevtoulleector of Colonial

Collector of Colonial Revenue to license by writing under his hand, with the approbation of the said Governor, such private warehouses

as shall by him be approved of for the warehousing and securing of

spirits for the purposes of this Act.

XVII.	AND be it further enacted, that the owner of every such	houses to be deemed
Oivners of licensed ware-

licensed warehouse shall be deemed and taken to be an Officer of the	Officers of Customs.
Customs to all intents and 'purposes under this Act.
Owners of licensed ware-

XVIII. AND be it further enacted, that it shall be lawful for the houses to charge rent after

owner of every such licensed warehouse to charge and receive rent for

rates to be Sired by Collec-

tor with approbation of

all spirits therein warehoused, after such rate as the said Collector

Governor.

shall from time to time notify and appoint, with the concurrence of the

said Governor.

agement of licensed

XIX.      AND be it further enacted, that the times and manner of waree to be under

XIXManhous

5 Wm. IV., No. 3. 1834,

control of collector or stowing spirits and all other matters and thin gs connected with the b

Sub-Collector of each port. management of every such licensed warehouse (so far as the manage_

ment thereof may have relation to the purposes of this Act) shall be subject to the control and regulation of the said Collector or Sub- Collector of each port.

Bond to be taken upon XX. AND be it further enacted, that, upon the entry of any

warehousing of spirits. spirits to be warehoused under the provisions of this Act, the Importer

of such Spirits, instead of paying down the duties due thereon, shall give bond, with one sufficient surety, to be approved of by the Collec- tor or Sub-Collector of the port of importation, in treble the amount of duties payable on such spirits and conditioned for the safe deposit. ing of such spirits in the warehouse mentioned in such entry, and for the payment of all duties due on such spirits or for the exportation

Fresh bond to be takenthereof, without any abatement on account of deficiency except as by

upon a transfer of pro- this Act is provided, and that no part thereof shall be taken out of such

tits. perty in warehoused spy- warehouse until cleared from thence upon clue payment of duty or

upon due entry for exportation ; and if, after such bond shall have been given, the spirits or any part thereof shall be sold or disposed of so that the original bonder shall have no longer any interest or con- trol in or over the same, it shall be lawful for the Collector or Sub- Collector to admit fresh security to be given by the bond of the new proprietor or other person having control over such spirits, with one sufficient surety, and to exonerate the original bonder to the extent of the fresh security.

If the conditions of such XXI. AND be. it further enacted, that if any spirits which have

bond be violated, Spirits been entered to be bonded or warehoused shall not be deposited in theto be forfeited.

proper warehouse, or shall afterwards be taken out of' the warehouse without due entry and clearance, or having been entered and cleared for exportation from the warehouse, shall not be duly shipped, Such Spirits shall be forfeited.

Fraudulenly gaining ac- XXII. AND be it further enacted, that if any Importer or Pro- cess to warehouse, to incur .

prietor of Spirits warehoused under this Actperson , or any other p

a penalty of £100.

shall, by any contrivance, fraudulently open the warehouse or gain access to the Spirits except in the presence of the proper Officer acting in the execution of his duty, such Importer, Proprietor or other per- son, shall forfeit and pay, for every such offence, the sum of One hundred pounds.

Samples may be taken of XXIII. AND be it further enacted, that it shall be lawful for the

warehoused Spints	ant immediate paymentCollector or any Sub-Collector, at discretion, to allow moderate sav-
of duty.

1834.             5 Wm. IV. No. 3.

pies to be taken of any Spirits so warehoused as aforesaid without payment of duty, except as the same shall ultimately become charge- able with such duty.

XXIV.	AND be it further enacted, that it shall be lawful for the	Spi
Spirits to be regauge d

Collector or any Sub-Collector, to allow any Spirits so warehoused .,,.rt	hreen	houesleiv	. ered from the
as aforesaid to be regauged when the same shall be cleared and de- livered from the warehouse, and the duties for the same shall be paid according to the quantity ascertained upon such regauging.

XXV.	AND be it further enacted, that all Spirits so warehoused	N
warehouse Spirits to be
cleared earsoomu t within 1.s three

as aforesaid, shall be duly cleared, either for exportation or for con- y	first entry,
sumption within the said colony, within three years from the day of maybe sold.
the first entry thereof; and if any such Spirits he not so cleared, it shall be lawful for the said Collector of Colonial Revenue to cause the same to be so sold, and the produce shall be applied, first to the payment of duties, next to warehouse rent and other charges, and the surplus, if any, shall be paid to the Proprietor: Provided, always,

that it shall be lawful for the said Governor at his discretion to allow Governor may grant fur-

further time for such goods to remain warehoused. ther time.

XXVI. AND be it further enacted, that if any Spirits entered or return duties on SpiritsGovernor may remit or

warehoused, or entered to be delivered from the warehouse, shall be	lost or destroyed. in cer-
lost or destroyed by any unavoidable accident, either on shipboard or	tain cases.
in the landing or shipping the same for exportation, or in the receiv- ing into or delivering from the warehouses, it shall be lawful for the said Governor to remit or return the duties payable or paid on the Spirits so lost or destroyed.

XXVII. AND be it further enacted, that if any embezzlement, Officers embezzling or

waste, spoil, or destruction shall be made of any Spirits warehoused	housed Spirits, guilty- of
wilfully wasting ware-
under the provisions of this Act by or through any wilful misconduct	a misdemeanor.
of any Officer or Officers of Customs, such Officer or Officers shall be deemed guilty of a misdemeanour, and shall, upon conviction,
If owner of Spirits embez-
suffer such punishment as may be inflicted by law in cases of misde-	zled or wasted prosecute
meanor; and if such Officer shall be prosecuted to conviction by the	dicer to cenvietion, his loss shall be made good to
Importer, Consignee, or Proprietor of the Spirits so embezzled,	him by the Customs.
wasted, spoiled or destroyed, then, and in such case, no duty shall be payable for or in respect of such last mentioned Spirits,—and no for- feiture or seizure shall take place of any Spirits so warehoused in re- spect of any deficiency caused by such embezzlement, waste, spoil, or destruction, and such deficiency and all damage consequent thereon shall be repaid and made good to such Importer, Consignee or Pro-

5 Wm. IV., No. 3. 1831

prietor, by the said Collector, under such orders and regulations as

shall be made by the said Governor for that purpose.

Drawback upon exporta•

elan.	XXVIII. AND be it further enacted, that there shall be allowed upon the exportation of Spirits imported into the said colony, a drawback of the duties payable thereon: Provided, always, that
proof by a solemn written declaration be made to the satisfaction of the Collector or Sub-Collector at the port of export, that the full duties on importation had been paid, and that such goods had been duly landed at the port for which the same were cleared,-and no drawback shall be allowed unless the Spirits upon which the same is
Provisothat value of Spi-	claimed shall be shipped within three years from the day of importa,
rits on which drawback
is claimed, amounts to	tion thereof, and unless the value of the spirits upon which the same is claimed shall amount to fifty pounds, and shall be claimed within one year from the day of such shipment.

rrtation. Bond upon entry for ex- XXIX. AND be it further enacted, that upon the entry outwards

of any Spirits to be exported from the warehouse, the person entering the same shall give security by bond in treble the amount of the duties of importation payable on such Spirits, with one sufficient surety that the same shall be landed at the place for which they are entered out- wards, or shall be otherwise satisfactorily accounted for.

Spirits on which duties

are payable but not paid XXX. AND be it further enacted, that if any Spirits liable to the

found concealed in any	payment of duties under this Act, shall be found concealed, without
vessel or boat, to be for-
feited with the vessel or	due entry thereof, on board of any ship or vessel or boat, such ship.
boat.	or vessel or boat and the Spirits so concealed shall be forfeited.
Power to Governor to re-

mit forfeitures and miti-	XXXI.	AND be it further enacted, that if any ship or vessel shall
cases.

gate penalties in certain

have become forfeited on account of any spirits unladen therefrom or concealed therein, or if the master of any ship or vessel shall have become liable to any penalty on account of any Spirits unladen from or concealed in such ship or vessel, and such spirits shall be small in quantity, and it shall be made to appear to the satisfaction of the said Governor that such Spirits had been unladen or concealed contrary to the intention of the owners of such ship or vessel, or without the privity of the master thereof, as the case may be, it shall be lawful for the said Governor to remit such forfeiture, and also to remit or miti- gate such penalty at his discretion ; and every forfeiture and pen- alty so remitted, or part of such penalty so remitted, shall be null and void, and no suit or action shall be brought or maintainable thereon.

Persons aiding in unlaw-

ful landing of Spirits, or	XXXII.	AND be it further enacted, that every person who shall
the same, to forfeit L100.

harbouring, or concealing assist or be otherwise concerned in the landing or unshipping, for the

1E334. 5 Wm. IV. No. 3.

purpose of landing, of any Spirits upon which the duties shall not have been paid or secured by entry, or who shall knowingly harbour, keep, or conceal any such Spirits, shall forfeit the sum of one hundred pounds.

XXXIII.      AND be ii further enacted, that the master of any ves- Masters of vessels in the

iCreoeastobtigdTult•yadefrommaybsolnilg

bonae fide en gage in e d the coasting trade between g rae eween te the different erent

eel b

ports of the said colony shall be allowed a sufficient quantity of Sin. - secient Spirits for their

Tits from bond free of duty for the use'of his crew, in the proportion ell'.

of one gallon for each man for every month the vessel may reasonably be expected to be absent. The master or owner to enter into a bond, if required, with one sufficient surety in three times the amount of duties otherwise payable that no part thereof shall be relanded in the said colony without due entry.

XXXIV.     AND be it further enacted, that if any person shall Persons counterfeiting or

counterfeit or falsify, or wilfully use when counterfeited or falsified, falsifying any Document dii:istlemCeuasntootguilty ,

any Entry Warrant or other Document requisite under this Act or a ,

shall procure any such Document to be made by any false statement, every person so offending shall be deemed guilty of a misdemeanour, and, being thereof convicted, shall suffer such punishment as can by law be inflicted for a misdemeanour.

XXXV. AND be it further enacted, that all spirits, ships, ves- Spirits, Vessels, Boats and Carriages liable u

sels, and boats, and all carriages and cattle liable to forfeiture under	forfeiture under this Act
this Act, shall and may be seized, and secured by any Officer of the	may be seized by any
Customs or Royal Navy, and any person who shall hinder, molest;	Officer of the Customs.
or obstruct any Officer of the Customs or Navy in the exercise of his office, or any person acting in his aid or assistance, shall, for every such offence, forfeit the sum of Fifty Pounds.

XXXVI.      AND be it further enacted, that if any Officer of the Justices of the Peace ma3

Customs shall state upon oath to any Justice of the Peace for the grant warrants to searcl

for forfeited goods.

said colony any reasonable grounds for suspecting that any spirits liable to forfeiture under this Act are concealed in- any particular building or place, it shall be lawful for such Justice to grant his warrant to any constable to enter and search such house or place, either by day or night for such spirits, and, in case of necessity, to break open any doors, and to open any vessels capable of containing Spirits.

XXXVII.      AND be it further enacted, that if any person shall by obstructing officers by

force or violence assault, resist, oppose, molest, hinder or obstruct any force to be felony.

Officer of the Customs or navy in the exercise of his office, or any person acting in his aid or assistance, such person being thereof con-

5 Wm. 1V. No. 3, 1834.

given to Officers of Cus-	Notice of Action to be XLIX. AND be it farther enacted, that no writ shall be sued out
toms, against, nor a copy of any process served upon any Officer of the Cus- oms or Navy for any thing done in the exercise of his office, until one calendar month after notice in writting shall have been delivered to him or left at his usual place of abode ; in which notice shall be clearly set forth the cause of the Action, the name and place of abode of the person about to bring such Action, and no evidence of any other cause of Action, except such cause as shall be stated in such notice, shall be admitted on the trial.
Judge may milt), probe- L. AND be it further enacted,. that every such last mentioned
ble ground of seizure.

Action shall be brought within one month after the cause thereof.

Officer (may tender LT. AND be it further enacted, that in case any information or. amends, suit shall be brought to trial on account of any seizure made under

this Act, and a verdict shall be found for the claimant of the things seized, and the Judge or Court before whom the cause shall be tried shall certify that there was probable cause of seizure, the Claimant shall not be entitled to any costs of suit, nor shall the person who made such seizure be liable to any Action, Indictment, or other Suit or Prosecution on account of such seizure.

Limitation of such Action. LII. AND be it further enacted, that it shall be lawful for such

Officer at any time within one calendar month after receipt of such notice of action as aforesaid, to tender amends to the party complain- ing or his Agent, and to plead such tender in bar to such action, to- 4ether -.with,any other pleas; and if the Jury (or the Court in casemidi action shall be tried without a Jnry) shall think the amends

sufficient, a verdict shall be given for the defendant.

JAMES STIRLING,

GOVERNOR AND COMMANDER-IN-CHIEF.

Passed the Legislative Council, 1

this 26th day of September 1834.5

PFTER BROWN,

Clerk to the Council,

Printed by authority of the Government, by E. Stirling, Printer.