Customs Duties Act of 1892 (NSW)

No. XVI.

An Act for the Establishment of a New Tariff of Customs Duties, and for purposes connected with, consequent upon, and incidental to the purpose aforesaid. [2nd March, 1892.]

Assembly of New South Wales in Parliament assembled, and by the the advice and consent of the Legislative Council and Legislative authority of the same, as follows :—•	BE it enacted by the Queen's Most Excellent Majesty, by and with
1. This Act may be cited as the " Customs Duties Act of 1891," ' and shall be taken to have come into operation on the second day of' December, one thousand eight hundred and ninety-one.
2. (i) The Import Duties mentioned in Schedule A shall be : levied and collected upon the importation of all goods in the said' Schedule mentioned, and upon all such goods in bond: Provided tha t all duties levied and collected upon the importation of any goods mentioned in the said Schedule A or in Schedule B hereto between the said second day of December, one thoxxsand eight hundred and ninety-one, and the date of the passing of this Act shall be deemed to have been levied and collected under the authority of this Act, and

o that

that no action or suit shall lie or he instituted against the Collector of Customs or any other person for or in respect of any act, matter, or thing done or omitted or refused to be done by such Collector or person where he might after the passing of this Act lawfully do, omit,

or refuse to do the same act, matter, or thing.

(II) The duty chargeable before the passing of this Act on

tea shall continue to be levied and paid on and after the passing of this

Act up to and inclusive of the twenty-ninth day of February, in the
year one thousand eight hundred and ninety-two; and from the first day of March in the said year such duty shall cease to be levied. And the duty on pig iron shall be levied and paid at the rate, and from the
time, mentioned in Schedule A.

3. There shall be charged on the importation of all goods, described generally in Schedule B , and not being goods exempt from duty under either of the Schedules A or C, the duties mentioned in the said Schedule B .

4. The goods specified in Schedule C shall be exempt from duty.

5. All goods imported for the supply of Her Majesty's service shall be exempt from all duties and imposts of every description what­
soever ; and nothing in this Act contained shall be deemed to alter or

repeal the provisions of the " Customs Regulation Act, 1879 . "

0. All contracts or agreements made on or before the second day of December, in the year one thousand eight hundred and ninety-

one, 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 (as the case may be) in the contract price of such goods, corresponding in rate and amount with the amount of such increase or decrease of duty as aforesaid actually paid.
7. In all cases in which goods shall, after the passing of this Act be chargeable according to the value of such goods, such value shall be verified at the time of entry by the production of the genuine

invoice and by the declaration, in the form hereinafter prescribed, of

the importer of such goods or of his authorized agent: —

Port of

I , A .B. , do hereby declare that the invoice now produced is the genuine and only invoice of the goods mentioned in the entry and contained in the packages marked, numbered and described above, and that the value of such goods mentioned

in the said invoice, and therein stated as [here state value],

was, to the best of my belief, the fair market value of such

were exported. goods at the time of shipment at the place whence the same

Witness my hand, this day of one thousand

eight hundred and

A.B .

Declared before me, the day of

(Signed) E.D.,

Collector (or other proper officer).

And such declaration shall be made by the importer or his authorized agent as aforesaid in the presence of the Collector of Customs or other proper officer, and flic invoice value so declared, shall with the addition

of ten pounds per centum thereon be deemed to be the value of the
goods upon which duty shall be paid.

8. Any declaration authorized or required by this Act made
by any shipping clerk or known employee of any importer or owner of

goods liable to duty under this Act shall be held to have been made with the knowledge and consent of such importer or owner of goods, unless the contrary be proved, and in any indictment for a false

declaration

declaration under the two hundred and ninety-eighth section of the

" Criminal Law Amendment Act " the importer, owner of goods, or

person in whose behalf any declaration may have been made shall be
liable to the punishment imposed by the said section for a false

declaration as fully and effectually as if such declaration had been

made by himself,

'.). I f the importer or his authorized agent cannot make the

declaration in the last preceding section set forth, or if upon view and examination of such goods or otherwise it shall appear to the Collector of Customs or other proper officer that such declaration is inaccurate, such Collector of Customs or other proper officer may detain the said goods, and shall subject to the approval of the Colonial Treasurer assess the value thereof as hereinbefore mentioned, and if the importer or his agent shall object to pay duty according to the value of such goods so assessed by such Collector of Customs or other officer, or if the value

of such goods is unknown or uncertain, then the value of such goods

shall be ascertained according to such rules and regulations as the Governor, with the advice of the Executive Council, may from time to time make in that behalf, and the duty shall be paid according to the value so ascertained : Provided that such regulations shall be laid
before both Houses of Parliament within one month after their promul­

gation if Parliament shall be then in Session, and if Parliament shall not be then in Session within one month after the commencement of the next ensuing Session.

10. In cases where it is alleged that the genuine invoice cannot

be produced, the Collector of Customs, when he shall think fit, may

examine any importer or his agent, or both of them, upon oath as to the value of any goods liable to duty ad valorem, and may if he think

Jit after such examination dispense with the production of the genuine

invoice aforesaid, and in case such importer or agent shall, upon being
summoned, neglect or refuse to attend for examination, or shall refuse to be sworn, or to answer such questions as shall be put to him by the said Collector, then and in every such case the value of such goods shall be assessed by the Collector of Customs or other proper officer, and such assessed value shall be deemed to be the true and real value thereof; and such importer or agent, or both of them, so neglecting or refusing as aforesaid, shall also be liable to pay a penalty not exceeding twenty pounds.

11. I f the importer of such goods or his agent shall neglect or

refuse to pay the duties imposed thereon, alter such examination and

assessment as aforesaid, and also the costs of such examination and	assessment, in the event of the valuation being greater than declared
on the bill of entry, the Collector of Customs or proper officer shall,
subject to the approval of the Colonial Treasurer, take and secure such
goods, with the packages thereof, and cause the same to be sold by public auction within the space of twenty days at furthest after such examination, and at such time and place as such Collector or other
officer shall, by notice published in the Government Gazette and some local daily newspaper at least four days from the day of sale appoint for that purpose, and the proceeds of such sale shall be applied in the first place in payment of the duties due upon such goods together with
the costs and charges incurred by such examination and sale, and in the second place towards payment to the importer or his agent of the declared value of the said goods as entered, together with any freight and charges paid thereon by such importer or his agent, not exceeding ordinary or current rates, and the balance (if any) shall be paid one moiety to the officer who shall have detained and secured the goods and the other moiety to the account of the Consolidated Revenue Fund.

12. I f upon examination it shall appear to the Collector that the

value of the goods mentioned in any declaration made under the seventh section of this Act has been incorrectly stated in such declaration,

i t shal l he lawful for the said Collector, in lieu of any other proceeding

authorised by this Act but subject to the approval of the Colonial Treasurer to cause such goods to be detained and secured, and (within

five days from the landing thereof) to take such goods for the use of

the Crown, and the said Collector shall thereupon in such case cause the amount of the invoice value stated in such declaration, together with an addition of ten pounds per centum thereon, and also the duties

(if any) paid upon such entry to be paid to the importer or owner of

such goods in full satisfaction for the same, and shall dispose of such
goods for the benefit of the Crown, and the proceeds of such sale shall

be paid into the Consolidated Revenue Fund : Provided, however, tha t the said Collector, if he shall see fit, may permit such importer or owner on his application for that purpose to amend such entry at such
value and on such terms as he, the said Collector, may direct.

13. I f in any invoice or entry any goods entered for ad valorem

duty have been fraudulently misdescribed, or if from any such invoice
or entry purporting to describe the contents of any package, any goods

shall be found to have been fraudulently omitted with intent to avoid the payment of the duty or any part of the duty on such goods, or if
the declaration made with regard to any" such invoice or entry is wil- fully false in any particular, the goods so misdescribed, or in respect of

which such declaration is wilfully false as aforesaid, shall be forfeited.
14. In order to assist the Customs officers in ascertaining the
value of goods subject to ad valorem duty, the Collector of Customs

m a y obtain the assistance of one or more persons well acquainted in the opinion of the Collector as aforesaid with the character and value

of such goods to act as experts at any port or place, and who, when

required by the said Collector or other proper officer, shall assist in assessing the true value of such goods after the entry thereof, and

such valuator or valuators shall be paid for their services as the

Colonial Treasurer may direct.

15. All fines, forfeitures, penalties, and charges recoverable

under this Act, excepting the proceeds of sale of goods under section eleven, may be recovered and applied in the manner directed by the Customs Regulation Act in force for the time being.

16. The term "Proper Officer" in this Act means any Sub-

Collector or other principal officer of Customs at any port or place, or

any officer having authority from the Governor- in- Council, or from the	Collector of Customs for the particular duty or purpose in connection
with which such term is used.
17. 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
t h e administration of this Act.

18. The " Customs Duties Act of 1887 " shall be repealed from

and after the second day of December, in the year one thousand eight hundred and ninety-one. But the repeal hereby enacted shall not
affect the past operation of the said Act, or anything lawfully done or

commenced thereunder.

S C H E D U L E S .

S C H E D U L E S .

S C H E D U L E A.

s. d.

Arrowroot, baking powder, yeast custard and egg powders, self-raising flour, barley—prepared or patent--patent groats, corn-flour, maizena, and farinaceous foods prepared—not being wheaten flour or oatmeal, or

otherwise exempted ... ... ... ... ... per lb. 0 1

Milk—condensed or preserved ... ... ... ... ... per lb. 0 1

Butter and lard ... ... ... ... ... ... ... per lb. 0 2

Butterine and oleomargarine ... ... ... ... ... per lb. 0 6

Pish—dried, preserved, or salted, and fish paste, meats—poultry,

soups, and game, potted paste, dried or preserved, and

not otherwise charged ... ... ... ... ... per lb. 0 1

Gelatine, glue, and size ... . . . ... ... ... .. per lb. 0 1

Honey ... ... .. ... ... ... ... ... per lb. 0

Starch and starch powder, rice flour and ground rice, semolina	per lb.	0	I
Vegetables—preserved (not otherwise charged), salted in brine

or salt water, mushrooms and tomatoes preserved ... per lb. 0 1

W a x and stearine ... ... ... ... ... ... per lb. 0 1

Jams and jellies per lb., or reputed package of that weight.

and so in proportion for any such reputed weight ... peril). 0 2

Preserves and canned fruits ... ... ... ... ... per lb. 0 2

Candles—per lb., or reputed package of that weight, and so in proportion for any such reputed weight, and night lights	per	lb.	0	11/2
Biscuits, bacon—and bacon partially cured or green—cheese,

hams—ham and ham potted, and meat extract ... per lb. 0 2

Confectionery—cakes, comfits, liquorice, liquorice paste,

lozenges of all kinds, cocoanut in sugar, sugar-

candy, suceades. and sweetmeats ... ... ... per lb. 0 2

Chicory, Dandelion, and Taraxacum—

Raw or kiln-dried ... ... ... ... ... ... per lb. 0 3

Roasted, ground, or mixed with any other article ... per lb. 0 6

Coffee—Roasted, ground, or mixed with any other article	...	per lb.	0	6
Cocoa—Prepared paste or mixed with any other article	...	per lb.	0	4

Chocolate—Plain or mixed with any other article, and chocolate

creams ... ... ... ... ... ... ... per lb. 0 4

Tea—(Until March 1st, 1S92) per lb. 0 3

On and from that date ... ... ... ... ... ... Free.

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

for home consumption—manufactured, unmanufac­

tured, and snuff... ... ... ... ... ... per lb. 3 0

Tobacco—unmanufactured, entered to be manufactured in the

Colour. At the time of removal from a Customs

bond or from an importing ship to any licensed manu­ factory for manufacturing purposes only into tobacco,

cigars, and cigarettes ... ... ... ... ... per lb. 1 0

Tobacco—sheep wash ... ... ... ... ... ... peril). 0 3

Cigars ... ... ... ... ... ... ... ... per lb. 6 0

Cigarettes (including wrappers) ...	...	...	...	...	per lb.	6	0
Timber—

Dressed	per 10O ft. superficial 3	0
Rough and undressed (with the exception of ash, hickory,
and oak)	per 100 ft. superficial 1	6
Palings	per 100	1 0
Laths	per 1000	0 0
Shingles	per 1000	1 0

Pickets, dressed ... per 100 ft. superficial 3 0

Doors, sashes, and shutters... ... ... ... ... each 2 0

Sugar—

Refined per cwt. 6 8

Raw ... ... ... ... ... . . . ... ... per cwt. 5 0

Molasses and treacle ... ... ... ... ... per cwt. 3 4

Glucose—

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

Solid ... ... ... ... ... . . . ... ... per cwt. 5 0

Spirits—

Spirits— s, d.

On all kinds of s p i r i t s and spirituous compounds imported

and not otherwise enumerated ... ... per proof gallon 11 0

No allowance beyond 165 shall be made for the under proof of any spirit of a less strength than 1 6 5 under proof.

Case Spirits—Contents of two. three, four, or live 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.

Over four gallons and not exceeding live as five

gallons.

Methylated spirit ... ... per gallon 1 0

Perfumed spirits, perfumed waters, Florida water, and

Bay rum per gallon 20 0

Bitters, essences, fluid extracts, sarsaparilla tinctures,

medicines, infusions, and toilet preparations, contain-

Not more than 25 per cent of proof spirit	...	per gallon	3	6
Not more than 50 per cent, of proof spirit	...	per gallon	7	0
Not nunc than 75 per cent, of proof spirit	...	per gallon	10	0

If containing more than 75 per cent, of proof spirit	per gallon	11	0
If containing spirit over-proof to be charged as

spirit nous compounds ... . . . . . . ... per proof gallon 11 0

"Wines —

Sparkling—Tor six reputed quarts or twelve reputed pints	10	0
Other kinds—For six reputed quarts or twelve reputed
pints	5	0

Other kinds per gallon 5 0

Beer, ale, porter, spruce, or other leer, cider, and perry—

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

F o r six reputed quarts or twelve reputed pints . . . ... per gallon 0 9

Cordials and wines not containing spirit, balm syrup-, fruit essences not spirituous, lime fruit and limejuico cordials, eilronade, raspberry vinegar, aromatic vinegar, raspberry, strawberry, and other fruit acids—

Reputed q u a i l s ... ... ... ... ... per dozen 1 0

Tints and smaller quantities ... ... ... per dozen 0 9

Oils, except linseed oil raw- or boiled sperm, and black whale,

palm, and cocoanut ... ... ... ... ... per gallon 0 6

Oils, in bottle, except essential oils—

Reputed quarts ... per dozen 1 6

Reputed pints ... ... ... ... ... ... per dozen 0 9)

Reputed half-pint,-i and smaller sizes ... ... . . . per dozen 0 6

Grease—Axle and lubricating

.. . ... ... ... ... per ton 60 0

Paints and colours ground in oil ... ... ... ... per Ion 60 0

i)rv colours . . . . . . . . . ... per ton 30 0

Putty " per ton 20 0

Varnishes containing spirit	...	...	...	...	...	per gallon	2	0
All other varnishes	per gallon	1	0

Naphtha and gasoline ... ... . . . . . . .... . . . per gallon 0 6

Cement, plaster, and hydraulic lime ... ... . . . ... per barrel 2 0

Vinegar, other than aromatic or raspberry	...	...	...	per gallon	0	6
Acetic acid	per gallon	2	6
Sulphuric acid	per cwt.	2	6

AErated and mineral waters—pints and smaller quantities	...	per dozen	0	6
Oilmen's Stores —

Sauces and pie-hies—quarts .... .. ... ... . . . per dozen 1 0

Sauces and pickles—pints and smaller quantities... ... per dozen 0 6

Salt	per ton	2 0	0
Soda crystals	per Ion	10	0
Oatmeal	per ton	'10 0
Fruits—

Dried, candied, and prunes ... ... ... . . . ... per Ik 0 2

Boiled or in pulp, peel drained or dry. and almonds ... per lb. 0 1

Fruits, bottled (not containing spirit)—

Reputed quarts per dozen 2 0

Reputed pints and smaller quantities	...	. . .	...	per dozen	1	0
Rice

s. a.

Rice ... ... ... ... ... ... ... ... per ton GO 0

Rope, cordage—gross ... ... ... ... ... ... per ton GO 0

Twine and lines (excepting for Reapers and Binders)... ... per ton GO 0

Paper—brown and wrapping ... ... ... ... ... per cwt. 3 0

Paper bags (printed)	...	...	...	...	. . .	...	per cwt.	15	0
Paper bags (plain)	...	...	...	...	...	...	per cwt.	7	6

Advertising matter — Circulars, labels, bill-heads, posters,

and notices printed, enamelled or otherwise on any

material, or lithographed ... ... ... ... per cwt. 15 0

Playing cards... ... ... ... ... ... ... per dozen packs :S 0

Opium and any preparation thereof—not otherwise charged...	per lb.	-0	0
Powder and shot—

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

Dynamite and lithofracteur ... ... ... ... per lb. 0 1

Shot ... ... ... ... ... ... ... ... per cwt. 5 0

Soap—

Fancy per lb. 0 2

Other than fancy ... ... ... ... ... ... per cwt. 3 0

Zinc—perforated or man uf act urcd ... ... ... ... per cwt. 3 0

Whiting and chalk ... ... ... ... ... ... per ton 10 0

Green fruit, except bananas and pine-apples ... ... ... per bushel 1 0

Vegetables—fresh... ... ... ... ... ... ... per cwt. 0 6

Grain and Pulse of every kind not otherwise enumerated—

Barley, beans, maize, oats, peas (dried and split), and

wheat , per 100 lb. 0 10

flour, bran, pollard, and sharps ... ... ... ... per 100 lb. 1 0

Day, chaff, and straw	...	...	...	...	...	per ton	10	0
Potatoes	per ton	10	0

Onions ... ... ... ... ... ... ... per ton 120 0

Iron—

Galvanized, in bars, bundles, sheets, or corrugated ... per ton 10 0

Polls, spikes, nuts, rivets, screws, bolt-rings, and washers

(plain or galvanized metal) ... ... ... per ton 40 0

AVire netting, galvanized ... ... ... ... ... per ton 30 0

Galvanized manufactures not being parts of machines or

machinery otherwise charged or exempted ... ... per ton 60 0

Pig iron, from the first day of January, one thousand

eight hundred and ninety-three ... ... ... per ton 10 0

Lead—

Sheet and roll . . . . . . ... ... ... ... per ton 40 0

Pipe ... .., ... ... ... ... ... ... per ton GO 0

Biiliard- tables and Billiard-table materials, Carpets. Silks, Satins, Lace, Purs, Kid Gloves,

Velvets, Rugs, Gold and Silver Plate and Plated W a r e ; Carriages (whole or in

parts), including Buggies, Bat ouches, Chaises, Dogcarts, Gigs, and Tilburies ; China

and Porcelain Ware, Jewellery and Precious Stones, Musical Instruments and	parts thereof, Watches and Clocks and parts thereof. Pictures, Paintings, and
Statuary, Portmanteaus, Travelling Bags and Dressing Cases (with or without fittings)—

Lor every £ 1 0 0 on the value thereof the sum of Fifteen pounds.

S C H E D U L E B.

All goods imported into New South Wales and not enumerated in Schedule A or C—•

For every £ 1 0 0 on the value thereof the sum of Ten pounds.

S C H E D U L E C.

S C H E D U L E C.

FREE LIST.

Alum.	Cotton in piece—continued.
Anchors.	Cotton Drill.

Animals, live. ,, Canvas.

Antifriction Metal.	Dimity.
Antimony Ore.	Pique.
Asbestos Packing.	Quilting.
Bags, Gunny and Ore.	Curtains and Blind Net.
Bags, Sacks, and Woolpacks—except	Mosquito Net.

Fancy, Travelling, and Bags other- Cotton Handkerchiefs.

wise charged. „ Damask.

Ballast, not otherwise charged.	Drilling.
Bananas (fresh).	Denim.
Park, not being for Medicinal purposes.	Dungaree.
Beads.	Jean.
Bechc-de-mer.	Apron Check.
Bismuth Ore.	Duster ,,
Blowers.	Moleskin, Plain and Printed.
Blue.	Cottonade.
Bluestone (not building).	Cotton Tweed.

Bombay Duck and Pipe. „ Cord.

Bone Dust.	Gambroon.
Bones.	Cotton Velvet.

Boot—Elastic. ,. Velveteen.

Brewers' Isinglass.	Canton Mole.
Brimstone.	Turkey Twills
Bristles.	Shirtings.
Building Stone (unwrought).	Scotch Twill.
Cables, Chain (Iron) Stud Link.	Harvard, Oxford, and Fancy Shirt-
Candle Nuts.	ings.
Card Mounts.	Flannelettes.
Caustic Soda.	Tennis Cloth.
Caustic Potash.	Cotton, Wincey.

Charcoal.	,,	Dress Stuffs.
Chrome Ore and Metal.	,,	Italian Cloths.

Clays and Earths, not otherwise charged.	Prints.
Cobalt Ore.	Satteens.
Cocoanuts.	Pongees.
Coin.	Drillettes.
Copperas.	Satinettes.
Copper Ore and Eegulus.	Gingham.
Copper Ingots.	Zephyr.
Copra.	Cotton Ticks.
Cordage, Pope and Sails, old and con-	Cotton Huckabacks.

demncd. Polled Linings.

Cork. Universal Linings.

Cotton, Raw. Fancy Linings.

Cotton in piece— Plain Cambric.

White Calico. Chintz Cambric.

„	Long Cloth.	Cretonne.
,,	Shirting.	Duck—
„	Sheeting.	Cotton.
„	India Twills.	Linen.
,,	Twill Calico.	Forfars—
,,	Butter Cloth.	Osnaburg.
Cheese Cloth.	Dowlas.
Hatters' Calico.	Flaxens.

Twill. Calico—

,, ,, Mulls, ifcc. Grey, Plain.

Muslins, Plain and Printed. ,, Twilled.

Swansdown Calico. Hessians—

Window Hollands. Plain and Papering Canvas.

Printed. Lancaster and Oriental Blinds.	Scrym.
Hessian.
Grey Calico.	Holland—

,, Sheeting. Brown.

„ Twill. "	Rough.
Pillow Cotton.	Dressed.
Tent Cloth.	Cream.
Cotton Duck.	Slate Black.

Cotton

Cotton in piece—continued. Cotton in piece—continued.

Towelling—

Jute Goods— Dandy Canvas.	Crash.
Huckaback.
French	,,

Diaper.

Padding ,,

Turkish.

Cheese Cloth.	Dice.
Scrym.	Flax.
Horse Covers.	Twi l l s -
Bagging.	Turkey.
Carpet.	Scotch.
Longcloth—	India.
Plain.	Union—
Twilled.	White.
Prints—	Slate.
Printed Cotton.	Rlack.
Cambrics.	Brown.
Sateens.	W a d d i n g -
Drillettes.	Black, white.
Muslins.	Greys.
Pongees.	Bleached.
Cotton Laine.	Needles—
Cotton Hdf's.	Sewing.
Turkey, Plain.	Machine.
Turkey, Twill.	Knitting. Packing.
Kepp—	Crochet.
Cotton.	T i n s -
Union.	Hair.
Wool (Upholsterers')	Safety.
Sowing Cottons—•	Stuck.
Keels.	Ounce.
Mending.	Bonnet.
Crotchet.	Box.
Knitting.	Book.
Embroidery.	Beads—Beads.
Threads.	Beadware— Canvas work.
Sewing Silks—	Canvas— Navy.
Skeins and Keels.	Sampler.
Arrascine.	Tailors'.
Filloselle.	French.
Twists.	Dandy.
Purse Twists.	Drugget ting—
Tailors' Sewings.	Plain and printed.
Sheeting— Cotton, Plain and Twilled.	Woven and felted.
Snuares.

Union	,,	,,	F e l t -
Linen	,,	,,	Paper, plain and printed.

Waterproof.	Union, plain.
Macintosh.	Union, printed.

Whalebone —

Shirtings— White Cotton.	Dressmakers'.
Stay and corset makers'.
Grey	,,
Crimean.	Imitation.
Flannelette.	Cotton Waste.
Oxford and Cambridge.	Cotton-wool.
Harvard.	Dates.
Sco. Twill.	Dye ware and Dyes.
Union.	Engine Packing.
Printed Cotton.	Felt (tarred).
Crepe.	Fibre, Cocoanut and Coir.
Ceylon.	Fish, Fresh.
Flax.
Silesia—	Flock.
Plain.	Fungus.
Printed.	Ginger (not otherwise charged)
Dyed.	Gold Bars.
Ticks—	„ Dust.

Cotton. „ Quartz.

Union.	Hair.
Linen.	Hemp.
Fane v.	Hides and Glue pieces.
Blind.	Hoofs and Bones.

Hops.

Hops.	School and Book Slates.
Horns.	Seeds Garden, (.'lover, Grass, and Lin-
Iron and Steel—Bar. Bod, Plate, Sheet,	seed.

T, Angle, and Hoop (not galvan-	Shark Tins.
i/.ed).	Shoe Pegs.

Iron Scrap.	Silicate.
Isinglass.	Silver Ore, Bullion, and Amalgam.
Ivory Nuts.	S k i n s , not dressed.
Kapok.	Soda Ash.
Kauri Gum.	Specimens of Natural History.

Lead Ore. Spe l t e r .

Lead Pig.	Spices.
Limejuice and Lemonjuicc not bottled.	Sulphur.
Limestone.	Tallow.

Linseed Meal. ip a r

Liquid Driers.	Terebene,
Malt.	Tinfoil.
Manures—	Tin Ingots.

Guano.	Tin Plates.
Pone Dust.	Tool* viz —

Marble and Slate Slabs. Adzes

Matches. ^ AnviiJ.

Meat, Fresh and Frozen.	\u"crs
Milk, Fresh.	Axes and Handles.
Millstones.	Bellows, Blacksmiths'.

Minerals not otherwise	charged.	j } j^ g	] } r a c c .
Mineral Pitch.	Braces

M o l ) s -	Brushes. Painters'.
Mustard	Chisels.
Nickel (unmanufactured) and Ore.	Chests of Tools
Nuts (edible) not otherwise charged.	Choppers, Butchers'.
Oakum.	Cleavers'
° ? r s -	Clippers, Horse.
0 l 1

Cake. Hairdressers'.

s j

Oils—• (.'lamps, Boatbuildcrs'.

Cocoa-nut. ,, Carpenters'.

Palm.	Cramps.
Black Whale.	Compasses.
Sperm Whale not in bottles.	Cutters, Pipe.
Linseed Oil, Baw or Boiled.	Diamonds, Glaziers'.

Ores.	Drills, Breast.
Oysters, fresh.	Eyelets.
Packages, outer, in which goods are	Fids, Sailmakers'.

usually imported, except Iron Files.

Tanks. Packages empty—used and returned.	Forks—Hay, Garden, and Stable,
Froes.
Passengers' baggage, being ordinary	Gimlets.

cabin furniture, second-hand used	Grindstones.
furniture and effects accompanying	Grindstone Fittings.
any passenger, and which have	Hammers.

been used by such passenger, and Hatchets.

are not imported for sale. Free, Hoes.

if not exceeding fifty pounds value. Bones and Oil Stones.

Pearl Shell. Hooks, Reap,

Pencils, Wood.	,,	Bagging.
Pepper.	,,	Fern.
Phormium Tenax.	,,	Brush.
Pig Iron, until 1st January, ls>93.	,,	Furze.
Pine-apples (fresh).	.,	Wool.

Pitch. Irons, Caulking.

Plants, S h r u b s , and Trees.	.,	Plane.
Precious Stones, unset.	..	Soldering.

Printed Books, being literary coniposi- ., Tailors' Geese.

tions and periodicals. .. Tue.

Printed Music.	Jacks.
Printers'and Writing Paper.	Knives, Cane .

Ptilu.	.,	Chaff.
Quartz.	..	Butchers',
Quicksilver.	:.	Drawing.
Bags.	,,	Farriers'
Rattans, Canes, and Willows.	,.,	Hay.
Resin.	.,	S h o e .
Saddle-trees.	Ladles,	L e a d .
Sandalwood, not dressed.	,,	Pitch.

Tools—

Tools—continued. Zinc unmanufactured and sheet.

Levels, Carpenters'.	Aliases and Maps for school use.
Marline Spikes.	Headings (Saddlers'), Brass, Silver, and
Mattocks.	Nickel.
Mallets, Carpenters', Masons', &c.	Honks—Educational—Copy and Exercise,
Tinsmiths'.	for school use.
Needles, Saddlers'.	Duckies (Saddlers')—Japanned, Tinned,

racking and Sail. Nickel, Brass, and Nickel-plated and

Needles, Upholsterers'.	Dees.
Nippers, Cutting.	Cables, Chain (Iron) Stud Link, or not
Oilers, Carpenters'.	less than half an inch in diameter.
Engineers'.	Candle Cotton, Candle-wick.
Planes.	Charts, Admiralty.
Palms, Sailmakers'.	Chloro dinitro-benzol.
Saddlers'.	Cocoa, Raw.
Picks and Handles.	Coffee, Raw.
Pincers, Carpenters'.	Coir Sam.

Farriers'. Collar-checks, Saddlers'.

Plumbs and Levels.	Copper Rivets and "Washers.
PI vers.	Dairy Refrigerators, Separators, and parts
Pullers, Nail.	thereof.

Punches. Dextrine, Shoemakers'.

Rakes . Hay and Garden.	firewood, Rough.
Rasps.	foil.
Rules.	Class, broken.

Saws, other than Circular, Frame, and Globes for school use.

Band Saws.	11 antes,
Saw Clamps.	Hat Linings, Cork.
Saw Sets.	Heel-tips and Plates, Black-iron Toes and

Scissors. Toe-plates (Shoemakers').

Scrapers. 111 igskins.

Ships'. Hooks, Eyelet.

,, Plumbers'. 1 ndiarubber—

Screws, Bench.	Belting.
Scythe, Snath's.	Engine-packing.

,,	Stones.	Hose and Tubing.
,,	Blades.	Insertion.
Se t s ,	Rivet.	Rings.

Shaves, Coopers'.	Sheet.
Spades and Shovels.	Valves.
Spokcshaves.	Washers.
Shears, Garden.	Knitting Machines.

.,	Sheep.	Feather, Morocco.
Pruning.	Locomotive Wheels.

Sickles.	Macaroni.
Sieves.	Milk Foods.
Slashers.	Nails, Yellow Muntz Metal.
Snips, Tinmen's.	Nitrate of Ammonia.
Spanners.	Oils, Seal.
Squares, Harness.	Paper, photographic—albumcnized.

,, Carpenters'. Pencils, Slate.

Collar and Dressmakers*. P i p e r : and Tubes — Brass, Brass-cased,

Masons'. Iron, Steel, and Copper.

Stocks and Dies.	Plush, S i l k hat.
Soldering Irons.	Pullovers, felt, Hatters'.
Tapes, Measuring.	Railway Waggon Wheels.
T o n g s , Gas.	Reapers and Binders, and parts thereof.

., Blacksmiths'. Rock Salt.

Tools, Saddlers'. Sago and Sago Flour.

,,	Grafting.	Sewing Machine Heads.
,,	Tinsmiths'.	Shellac.

Trowels.	Silver, German, in sheets.
Turn screws.	S puny am.
Yyees.	Spurs.
Wedges.	Si irrup-irons.
Wheels, Tracing.	Straw-plait.
Wrenches.	Tapioca and Tapioca Flour.

Tortoiseshell.	Timber, Undressed—-Ash. Hickory, Oak,
Turpentine.	and Sycamore.
Type-metal	Tin Tags.
A aimers.	Tools of Trade, uol being machinery, and
Whalebone, not dressed.	Tool Handles.
Wool.	Twine, being sewing and seaming of
Woolpacks.	hcmj), cotton, or flax, also for
Yams.	Reapers and Binders.
Yellow Metal in sheets.	Vermicelli.

Wire—

Wire—• Oils—Essential (excepting Lemon and

Iron and Steel (not galvanised).	Eucalyptus).
Hope.	Hospital Dressings and Appliauces—
Copper, Brass, and Silver,	Lint.

Yeast.	Cat-gut, for sewing purposes.
Crude Drugs, &c.—	Surgical Drainage Tubing.

Aloes.	Protective Silk.
Aloin.	Guttapercha tissue.
Antefebrin.	Adhesive Plaster.
Antopyrin.	Esmarch's Handkerchiefs.
Arsenic.	Eye-pads.
Borax.	Syringes.
Camphor.	Ice-bags.
Cantharides.	Suspensories
Cinchona.	Celluloid, for Splints.
Cabimb	Emery-cloth in piece (not coated).
Cream Tartar	Manilla paper for manufacturing glass par.
Gentian.	Fish Oil.
Rhubarb.	Fishing Nets.
•Jalap.	Artists' Colors.
M y r f L	C h a i n s -
Henbane.	Breeching.
Hemlock.	Leading. '
I o d l n c

- Backhand.

Litharge.	Bellyband.
Manganese,	Hip-strap.
Magnesia,	'Bus-end.
Menthol.	Spring-cart, and
ParrafinWax.	Trace-end.

u n i e

° - ' " - , Chlorate of Potash.

Soda Carbonate.	S o d a Crystals.
Soda Bi-earbonate.	Sponges
Strychnine.	Wire-gauze, fine.
; ? , a i W	Flint.
tartaric Acid.	Typewriting machines and parts thereof.
Vanilla Beans.	Bitumen.
Ultramarine.	Split-skins for Bottle-tops.
Zinc Sulphate.	/
Zinc Oxide	Brushinakers Materials, viz.: —
Aconite	Bass.
Arnica	Mexican Fibre.

Bell adonna	Not Tinctures.	Split Cane.
Digitalis	Whisk.

Gum — Kitool.

Animi.	Files and Rasps.
Arabic.	Mill Silk.
Benzoin.	Zinc Plates.
Buchu.	Bits (riding, driving, and cart) ,
Copal.	Ser^re (Saddlers'). Kersey (Saddlers').
Damar.
Island.	Ornaments, Saddlers', nickel, plated, and
Mastic.	brass.
Manilla.	Saddle Staples and Nails—Nickel, plated
Sandrac.	and tinned.
Senega.	Rings and Tcrrets—Japanned, brass, nickel,
Sierra Leone.	and plated.
Tragaganth.	Web (Saddlers'), straining and girth.

No. X V I I .