Customs Duties Act 1855 No 14a (NSW)

No. XIV.

An Act for gran t ing Duties of Customs. [14th

September, 1855.]

of N e w Sou th Wales by and wi th t h e advice a n d consent of t he	WH E R E A S it is expedient to a l ter t h e Customs Dut ies of the Colony Be i t therefore enacted by H i s Excel lency t h e Governor
Legis la t ive Council thereof as follows :—

1. The Ac t s of Council s ix teen th Victor ia n u m b e r seven and

e igh teen th Victoria n u m b e r twenty-four are hereby repealed except i n so far as such Ac t s or e i ther of t h e m m a y have operated to repeal

any former enac tment .

2. I n l ieu a n d ins tead of all Dut ies of Cus toms heretofore

levied upon goods wares and merchand i se impor ted in to t h e Colony of N e w South Wales the re shall be payable t he several Dut ies of Cus toms ment ioned in t h e Schedule here to and no others .

3. Provided t h a t all goods impor ted for t he supply of H e r Majesty 's service shal l be exempt from all dut ies and imposts of every description whatsoever and t h a t n o t h i n g in th i s A c t conta ined shall be deemed to a l ter or repeal t h e provisions of t h e Ac t passed in t he seventh year of H e r Majesty 's re ign to author ize t he issue of wine

du ty free to mi l i t a ry officers.

4. I t shall be lawful for t he impor te r of any goods subject to any du ty of Cus toms to warehouse such goods u p o n the first en t ry thereof u n d e r t h e laws in force for t h e warehous ing of goods wi thou t paymen t of du ty upon such first en t ry and all goods warehoused before t he pass ing of th i s A c t and which r ema in so warehoused shal l be liable on en t ry for home consumpt ion to t h e duties hereby imposed.

5. There shall be allowed u p o n the expor ta t ion of refined sugar made in th is ; Colony t h e amoun t s of drawback following t h a t is to say—

Upon refined sugar- hav ing been duly clarified and

t h o r o u g h l y	dried in	t he	stove and	being of an
uni form	whiteness t h r o u g h o u t	a t	t h e	ra te of for

every hundredwe igh t 6s. 8d.

Upon refined sugar known as bastard sugar a t t h e

whatever for any such closing or refusal as aforesaid.

r a t e of for every hundredwe igh t 5s. Od.

Provided t h a t such sugars respectively shal l be shipped unde r t he care of t h e p roper officer of Cus toms in order t h a t t h e sh ipment and expor ta t ion thereof m a y be duly certified on t h e debenture .

G. This Ac t shall be deemed to have come in to operat ion on the twelfth day of September in t he present year.

7. A n d whereas i t was deemed expedient to close t h e Cus tom H o u s e Offices on t h e said twelfth day of September and the following day as a pre l iminary to t he a l tera t ion of t he said dut ies Be i t enacted t h a t all Officers of Customs and all o ther persons concerned in closing t h e Offices of t he said Customs and in refusing to t r ansac t the ordinary business thereof shall be and they are hereby indemnified freed and discharged from and agains t all act ions sui ts prosecut ions and penal­ ties whatsoever for or on account of or connected wi th t h e closing of t he said Customs or t h e refusal to receive any moneys in p a y m e n t of duties on t h e said days on which the said Cus tom H o u s e was so closed or the refusal to t ransac t t h e ord inary business thereof and n o such action suit or prosecut ion shall be ins t i tu ted by or against any person

8. Eve ry person who shal l on or before t he pass ing of th is Ac t have made or entered in to any cont rac t or ag reement for t he sale or delivery free of du ty upon or a t any t ime after such day of any ar t ic le whereupon any addi t ional d u t y shall be payable unde r t h e provisions

of th is A c t shall be at l iber ty to add to t h e price cont rac ted for so

m u c h money as will be equivalent t o t he addi t ional du ty which shal l by reason of such provisions have been paid or made payable on such art icles and shal l be ent i t led by v i r tue of this Ac t to be paid t he same accordingly by t h e purchaser of such ar t ic le and to sue for and recover t h e same agains t such purchase r Prov ided t h a t i t shall be at the

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 the o ther par ty to such cont rac t	w i th in	two m o n t h s	after
t h e pass ing of th i s A c t to declare t h e con t rac t nu l l	and void	and	the
same shall be nu l l and void accordingly.

S C H E D U L E .

Spirits— s. (I.

Brandy and Gin . . . . . . . . . . . . . . . the gallon... . . . 10 0

Whiskey Rum and all other Spirits . . . . . . . . . the gallon... . . . 7 0

Spirits Cordials Liqueurs or Strong Waters sweetened

or mixed with any article so that the degree of

strength cannot be ascertained by Sykes'hydrometer the gallon... . . . 10 0

Perfumed Spirits.. . . . . . . . . . . . . . . . . the gallon... . . . 7 0

Wine containing more than 25 per cent, of alcohol of a
specific gravity of "825 at the temperature of 60

degrees of Fahrenheit's thermometer for every gal­

lon in proportion to strength . . . . . . . . . the gallon... . . . 10 0

Wine not containing more than 25 per cent, of alcohol of a

specific gravity of -825 at the temperature of 60 degrees

of Fahrenheit's thermometer . . . . . . the gallon... ... 2 0

Ale Porter and Beer of all sorts in wood the gallon 0 1

„ „ „ in bottle . . . . . . . . . the gallon... . . . 0 2

Tea	the pound	0	3
Sugar—

Refined and Candy . . . . . . . . . . . . . . . the hundredweight.. 6 8

Unrefined	the hundredweight..	5	(I
Treacle and Molasses	the hundredweight..	3	4

Coffee and Chicory	the pound...	" . . .	0	2
Cigars	the pound	3	0

Tobacco and Snuff . . . . . . . . . . . . . . . . . . the pound... . . . 2 0

Ale Porter and Beer of all sorts in wood the gallon 0 1

Ale Porter and Beer of all sorts in bottle the gallon 0 2