Customs Duties Act 1852 No 7a (NSW)

No. VII.

An Act for grant ing Duties of Customs. [5th

August, 1852.]

one penny

Governor of New South Wales with the advice and consent of the WH E R E A S it is expedient to alter the Customs Duties of the Colony Be it therefore enacted by His Excellency the

Legislative Council thereof as follows :—
1. The Act of Council passed in the fourth year of the reign of Her present Majesty numbered eleven and the Act of Council passed in the eleventh year of the said reign numbered seven except so far as the same relates to the Duty thereby made payable on Spirits made or distilled in the Colony or its Dependencies and the Act of Council passed in the fourteenth year of the said reign numbered eight are hereby repealed except so far as the same repeal any former enactment.
2. In lieu and instead of all Duties of Customs heretofore levied upon goods wares and merchandise imported into the Colony of New South Wales there shall henceforth be payable the several Duties of Customs following that is to say—

Upon ale porter and beer of all sorts in wood for every gallon

Upon ale porter and beer of all sorts in bottle for every gallon

two-pence

Upon coffee chocolate and cocoa for every pound weight three

farthings

Upon currants raisins and other dried fruits for every pound

weight one halfpenny

Upon spirits or strong waters of the strength of proof by Sykes' hydrometer and so in proportion for any greater or less strength at the following rates for every gallon that is to say—

Brandy six shillings
Gin six shillings
Whiskey four shillings
Rum and all other spirits four shillings

Perfumed spirits of whatever strength in bottles for

every gallon four shillings

Upon all spirits liqueurs cordials brandied fruits or strong waters respectively sweetened or mixed with any article so that the degree of strength thereof cannot be ascertained by Sykes' hydrometer at the rate of for every gallon six shillings
Upon refined sugar at the rate of for every hundredweight three

shillings and four-pence

Upon unrefined sugar at the rate of for every hundredweight two

shillings and six-pence

Upon molasses at the rate of for every hundredweight one shilling

and eight-pence

Upon tea for every pound weight three halfpence
Upon manufactured tobacco other than cigars and snuff for every

pound weight one shilling and six-pence until the thirty-first day of December one thousand eight hundred and fifty-three and thereafter one shilling

Upon unmanufactured tobacco for every pound weight one shilling until the thirty-first day of December one thousand eight hundred and fifty-three and thereafter eight-pence
Upon cigars and snuff for every pound weight two shillings
Upon wine not containing more than twenty-five per cent. of

alcohol of a specific gravity of eight hundred and twenty-five at the temperature of sixty degrees of Fahrenheit 's ther­ mometer in wood or in bottle for every gallon one shilling.

3. Provided that all goods imported for the supply of Her

Majesty's service shall be exempt from all duties and imposts of every
description whatsoever and that nothing in this Act contained shall be
deemed to alter or repeal the provisions of an Act of Council passed in the seventh year of Her present Majesty's reign to authorize the issue of wine duty free to Military Officers.
4. I t shall be lawful for the importer of any goods subject to any duties of Customs to warehouse such goods upon the first entry thereof under the laws in force for the warehousing of goods without payment of duty upon such first entry and all goods warehoused before the passing of this Act and which remain so warehoused shall be liable on entry for home consumption to the duties hereby imposed in lieu of all former duties.

5. There shall be allowed upon the exportation of refined sugar made in New South Wales the amounts of drawback following that is to say—

Upon refined sugar having been duly clarified and thoroughly dried in the store and being of an uniform whiteness throughout at the rate of for every hundredweight three shillings and four-pence

Upon refined sugar known as bastard sugar at the rate of for

every hundredweight two shillings and six-pence

Provided that such sugars respectively shall be shipped under the care of the proper officer of the Customs in order that the shipment and exportation thereof may be duly certified on the debenture.