Customs Duties Act of 1887 No 19a (NSW)

No. VIII.

An Act for granting to Her Majesty certain

Duties of Customs and for other purposes.

[8th July, 1887.]

BE it enacted by the Queen's Most Excellent Majesty by and with the advice and consent of the Legislative Council and Legisla­	tive Assemby of New South Wales in Parliament assembled and by
the authority of the same as follows :—

1. This Act may be cited as the " Customs Duties Act of

1887" and shall bo taken to have come into operation on the thirtieth

day of March one thousand eight hundred and eighty-seven.
2. The import duties mentioned in Schedule A hereto annexed shall be levied and collected upon the importation of all goods therein mentioned and upon all such goods in bond which duties shall be in

lieu of all duties heretofore chargeable thereon.
3. Subject to the qualifications and provisions in the two next following sections of this Act expressed the " Customs Duties Act of

1S8G " is hereby repealed but the repeal thereof shall not affect the

past operation of the said Act nor anything lawfully done or com­
menced thereunder.

4. Upon all goods specified or mentioned in Schedule A of the said " Customs Duties Act of 1886" which are not specified or mentioned in Schedule A of this Act and which are not referred to in the next following section of this Act the respective duties authorized to be levied

G and

and collected by the said Act of 1886 shall continue to be levied and col­
lected until and including the thirtieth day of September one thousand

eight hundred and eighty-seven And upon all goods liable under the said Act of 1880 to ad valorem duties such duties shall be levied and collected until and including the said thirtieth day of September one thousand eight hundred and eighty-seven And such duties shall in respect of both classes of goods bo levied and collected upon

all such goods which may be in bond at any time between the com­
mencement of this Act and the thirtieth day of September one thousand eight hundred and eighty-seven inclusive if taken out of bond on or before such last-named day And for the purpose of levying collecting and enforcing payment of all duties mentioned in this section the pro­ visions of the said Act of 1886 may be applied notwithstanding anything contained in the last preceding section of this Act.

5. The duties authorised to be levied and collected by the

" Customs Duties Act of 1886" upon malt and hops respectively shall continue to be levied and collected under the said Act until and inclusive of the thirtieth day of April in the year one thousand eight hundred and eighty-seven and no longer.
6. All contracts made on or before the thirtieth day of March

one thousand eight hundred and eighty-seven for the sale or delivery

of any goods otherwise than in bond the duty on which is increased or

decreased by this Act shall be subject to an increase or decrease in the contract price of such goods corresponding in rate and amount with the amount of such increase or decrease of duty as aforesaid Provided that it shall be at the option of either of the parties to any such contract
by notice in writing under his hand to be served on the other contracting

party or his agent being a party to such contract or agreement within fourteen days after the passing of this Act to declare such contract or agreement null and void and the same shall thereupon be null and void accordingly.
7. I f any person shall have been required on or after the thirtieth day of March one thousand eight hundred and eighty-seven to pay import duties upon any goods mentioned in Schedule A of this

Act according to the rate prescribed by Schedule A of the " Customs
Duties Act of 1S86" he shall be entitled to a refund of the difference between the sum chargeable under the first and that chargeable under the second of the said Schedules.

8. All goods imported for the supply of Her Majesty's service shall be exempt from all duties and imposts of every description

whatsoever and nothing in this Act contained shall be deemed to alter	or repeal the provisions of the " Customs Regulation Act 1879 ."
9. All powers and authorities conferred by the Customs Regu­ lation Act in force for the time being upon the Collector or any other
officer of Customs may be exercised and enforced by such officers in
the administration of this Act.

S C H E D U L E A.

Beer Ale Porter Spruce or other Beer Cider and Perry— s. d.

In wood or jar ... ... ... . . . ... ... ... per gallon 0 (i

In bottle... ' do 0 9

For six reputed quarts or twelve reputed pints ... . . . do 0 0

Biscuits—other than ship	...	...	...	...	...	...	per lb.	0	1
But ter	do	0	1

Candles per lb. or reputed package of that weight and so in

proportion for any such reputed weight and stearine ... do 0 1

Cement ... ... ... ... ... ... . . . ... per barrel 2 0

Cheese Bacon and Hams ... ... ... ... ., ... per lb. 0 2

Chicory Dandelion and Taraxicum—

s. d.

Chocolate—Plain or mixed with any other article and Chocolate

Creams ... ... ... ... ... ... . . . per lb. 0 4

Cigars do 6 0

Cigarettes (including wrappers) ... ... ... ... do 6 0

Corn Flour and Maizena	...	...	. . .	...	. . .	...	do	0	1
Cocoa—

Raw without allowance for husks or shells ...	...	...	do	0	3
Prepared Paste or mixed with any other article	...	...	do	0	4

C o f f e e -

Paw	do	0	3
Roasted ground or mixed with any other article ...	...	do	0 6

Confectionery (including Cakes Comfits Liquorice Liquorice Paste

Lozenges of all kinds Cocoanut in sugar Sugar Candy

Succades and Sweetmeats) ... ... ... ... ... do 0 2

Essences flavouring and Fruit containing not more than 25 per

cent, of proof spirit ... ... ... ... . . . ... per gallon 4 0

Containing more than 25 per cent, of proof spirit ... . . . do 14 0

Fish—Dried preserved or salt ... ... ... ... ... per lb. 0 1

Fruits—Dried and Candied (exclusive of Dates) . . .	...	...	do	0	2
Glucose—

Liquid and syrup .. ... ... ... . . . ... per cwt. 3 4

Solid . . . " do 5 0

Iron—

Galvanized in bars sheets or corrugated ... ... ... per ton 40 0

Iron and Steel "Wire do 20 0

Galvanized Manufactures (except Anchors). . . ... ... do 60 0

Jams—Per pound or reputed package of that weight and so in

proportion for any such reputed weight ... ... ... per lb. 0 1

Milk condensed or preserved ... ... . . . . . . ... do 0 1

Naphtha and gasoline per gallon 0 6

Oils except Black Cocoanut and Sperm and Palm ... ... do 0 6

In bottle—

Reputed quarts	per dozen	1 6
Reputed pints	do	0 9

Reputed half-pints and smaller sizes ... . . . . . . do 0 (i

Opium and any preparation or solution thereof not imported for

use as a known medicine ... . . . ... ... . . . per lb. 20 0

Paints and Varnish—

Paints and Colours ground in Oil	...	...	...	...	per cwt.	3	0
Varnish and Lithographic Varnishes	per gallon	2	0

Powder and Shot—

Sporting Powder	per lb.	0	3
Blasting Powder	do	0	1

Dynamite and Lithofracteur ... ... ... ... ... do 0 1

Shot per cwt. 5 0

Preserves Jellies and Fruits boiled in pulp or partially preserved

other than by Sulphurous acid ... ... . . . ... per lb. 0 1

Rice per ton 6 0 0

Sago Tapioca and Semolina...	. . .	..	...	. . .	. . .	per lb.	0	1
Salt	per ton	20	0

Sarsaparilla and Bitters—

I f containing not more than 25 per cent, of proof spirit	...	per gallon	4	0
I f containing more than 25 per cent, of proof spirit...	...	do	14	0

Spirits—On all kinds of Spirits imported into the Colony the strength of which can be ascertained by Sykes' Hydrometer per proof gal. 11 0

No allowance beyond 165 shall bo made tor the

under proof of any Spirits of a less hydrometer
strength than 1G'5 under proof.

On all Spirits and Spirituous compounds imported into the Colony the strength of which cannot be ascer­ tained by Sykes' Hydrometer per liquid gal. 14 0

Case Spirits—Reputed contents of two three or

four gallons shall be charged—

Two gallons and under as two gallons.
Over two gallons and not exceeding three as three gallons.

Over three gallons and not exceeding four as four gallons.

Methylated ... per gallon 4 0

Perfumed Spirits Perfumed "Water Florida "Water and Bay

Rum per liquid gal. 15 0

S u g a r -

Refined per cwt. 6 8

s. d.

Tea	per lb.	0 3
Timber (other than Laths building Shingles Dye-woods Palings

undressed Sandalwood Staves and Casks in Shooks)—

Dressed ... ... ... ... ... ... ... perl1OO ft. superficial 3 0

Rough and undressed ... ... ... ... ... ... do 1 6

Doors Sashes and Shutters ... ... ... ... ... each 2 0

Tobacco—Delivered from ship's side or from a Customs bond

for homo consumption—Manufactured unmanufactured

and Snuff per lb. 3 0

Unmanufactured entered to be manufactured in the Colony. At the time of removal from a Customs bond or from an importing ship to any licensed tobacco manu­ factory for manufacturing purposes only into Tobacco

Cigars or Cigarettes... ... . . . ... . . . ... do 1 0

Sheepwash ... ... ... ... ... . . . ... do 0 3

W i n e s -

Sparkling—For six reputed quarts or twelve reputed pints 10 0