No. XVIII.
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. [12th December, 1895.]
| lative Assembly of New South Wales in Parliament assembled, and the advice and consent of the Legislative Council and Legis- by the 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 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. |
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| 3. Subject to the qualifications and provisions in the two next following sections of this Act expressed, the " Customs Duties Act of; 1892 " is hereby repealed, but the repeal thereof shall not affect the past operation of the said Act, nor anything lawfully done or com- menced thereunder.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 1892" which are not specified or mentioned in Schedule A of this Act, and which are not specified or mentioned in the next folloAving section of this Act, the respective duties authorised to be levied and collected by the said Act of 1892 shall continue to be levied and collected until the thirty-first day of December, one thousand. | eight | |
eight hundred and ninety-five, and no longer. And upon all goods liable under the said Act of 1892 to ad valorem duties, such duties shall he levied and collected until the thirty-first day of December, one thousand eight hundred and ninety-five, and no longer. And for the purpose of levying, collecting, and enforcing payment of all duties mentioned and referred to in this section, the provisions of the said Act of 1S92 shall 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 1892" upon butter (which shall however be levied at the rate of one penny per pound only) ; cement, plaster, and hydraulic l ime; cheese, bacon, and h a m ; chicory, dandelion, and taraxacum, roasted, ground, or mixed with any other article; chocolate, plain or mixed with any other article; chocolate creams; cornflour and maizena; cocoa, prepared, paste, or mixed with any other article; coffee, roasted, ground, or mixed with any other article (except coffee essence); fish, dried, preserved, or salt; iron, galvanised, in bars, sheet, or corrugated ; galvanised wire netting ; milk, condensed or preserved; sporting powder; shot; rice; salt; timber, dressed and undressed; doors, sashes, and shutters, respectively, shall continue to be levied and collected under the said Act until and inclusive of the thirtieth day of June, in the year one thousand eight hundred and ninety-six. And for the purpose of levying, collecting, and enforcing payment of all duties mentioned in this section, the provisions of the said Act of 1892 shall be applied, notwithstanding anything contained in the; second section of this .Vet.
(i. All contracts made on or before the ninth day of May, one thousand eight hundred and ninety-five, for the sale or delivery of any duty paid imported goods otherwise than in bond, the duty on which is decreased by this Act, shall be subject to a decrease in the contract price of such goods corresponding in rate and amount with the amount of such decrease of duty as aforesaid.
7. I t shall be lawful for the Governor, with the advice of the Executive Council, to frame and adopt Regulations authorising and providing for the refund of duties paid after the commencement of this Act on articles imported which have been used in the Colony in manufacturing processes: Provided always that such refund shall only be made when the article manufactured in the Colony does not belong to a class of goods liable to duly on importation : Provided
| laid before both Houses of Parliament. | also that all such Regulations shall be published in the Gazette, and | 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 Ilegu 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 (his Act. |
S C H E D U L E .
| P E R M A N E N T | T A R I F F . | s. | d. |
| S p i r i t s — O n | all | k inds | of | spiri ts | and | sp i r i tuous | compounds |
| impor ted , and n o t | otherwise enumera t ed | . . . | . . .per proof | gallon | 14 | 0 |
N o al lowance beyond 16'5 shall be made for t he underproof
| of any spiri t of a less s t r e n g t h t h a n 1G'5 | underproof . |
| Case Sp i r i t s—Conten t s | of two, three , four, or five gallons |
shall be cha rged—
Two gallons and u n d e r as two gallons.
Over two gallons and no t exceeding three as th ree
gal lons.
Over t h r ee gallons and no t exceeding four as four gallons. Over four gallons and no t exceeding five as five gallons.
| B i t t e r s , | essences, | fluid | ext rac ts , | sarsapari l la , | t inc tu res , |
| medicines, infusions, and toilet p repara t ions | contain |
| i n g — |
| N o t | m o r e t h a n | 25 pe r | cent , of | proof | spiri t | . . . | . . . | pe r | gallon | 3 | 6 |
| N o t more t h a n 50 per cent , of proof | spiri t | . . . | . . . | pe r | gallon | 7 | 0 |
| N o t more t h a n | 75 per cent , of proof spiri t | ... | . . . | pe r | gallon | 10 | 6 |
| If conta ining more t h a n 75 per cent , of proof spiri t | . . . | pe r gallon | 14 | 0 |
If conta ining spirit overproof to be charged as spi r i tuous
14 0
| compounds | ... | . . . | ... | . . . | . . . | ... pe r | proof | gallon |
| Me thy l a t ed | spir i t | ... | ... | . . . | ... | ... | . . . | per | gallon |
| Per fumed | spir i ts , perfumed | waters , | F lo r ida water , | and | 20 | 0 |
| bay | r u m | ... | ... | . . . | . . . | ... | . . . | . . .per | liquid | gallon |
| W i n e s — S p a r k l i n g — F o r | six | repu ted | quar t s , | or | twelve | r epu ted |
| p in ts | . . . | ... | ... | . . . | . . . | . . . | ... | ... |
m
| O t h e r k inds | ... | ... | ... | ... | ... | ... | ... | pe r | gallon |
| Othe r k i n d s — F o r | six | repu ted | quar t s , or | twelve | r epu ted |
5 0
| p in ts | . . . | ... | ... | ... | ... | . . . | ... |
| Pee r , | ale, por ter , spruce, or o ther beer, eider, and | p e r r y — |
| I n wood or | ja r | ... | ... | . . . | ... | ... | ... | per | gallon |
| I n | bo t t l e | per | gallon |
| F o r | six r epu ted | qua r t s , or twelve r e p u t e d | p in ts | . . . | ... | per | gallon |
| Tobacco—Del ivered from ship's side or from a Cus toms | P o n d |
| for | home | consumpt ion—manufac tu red , | u n m a n u |
| factured, | and | snuff | ... | . . . | . . . | ... | ... | pe r | lb. | 3 | 0 |
| U n m a n u f a c t u r e d , | en te red | to | be | manufac tu red | in | t he |
Colony. A t the t ime of removal from a Cus toms P o n d or from an impor t ing ship to any licensed
| tobacco | manufactory | for | manufac tu r i ng | purposes |
| only into tobacco, cigars, and c igare t tes | . . . | ... | pe r | lb . | 1 | 0 |
| Cigars and Cigaret tes | ( including wrappers in la t te r case) | . . . | per lb . | 6 | 0 |
| Op ium | and | any | p repa ra t ion | thereof | . . . | . . . | ... | . . . | pe r | 1b. | 20 | 0 |
| D I M I N I S H I N G | D U T I E S . |
| Candles per lb. , or r epu ted | package of t h a t weight , and so in |
| propor t ion for any | such r e p u t e d weight, n igh t l ights, |
| and s tear ine | pe r | lb. | 0 | 1 |
| F r o m | 1st | J u l y , | 1S97 | per | lb . | 0 0 1/2 |
| F r o m | 1st | J u l y , | 1S99 | F r e e . |
| Oil , kerosene, naph tha , | and | gasoline | ... | ... | . . . | . . . | pe r | gallon | 0 | 6 |
| F r o m | 1st Ju ly , 1896 | pe r | gallon | 0 | 3 |
| F r o m | 1st J u l y , | 1897 | F r e e . |
Oils, except l inseed oil (raw or boiled) , fish and seal oils, black
| whale, cocoanut , sperm, palm, and essent ia l oils | ... | per gallon |
Joint Stock Companies' Arrangement Act Amendment.
| c | -[•, | i c , . , | MolaS3es and Treacle— |
| c | -r> M | i | augar—Kaw, and | feohd | „ , | T . | . , |
| Sutrar—Kenned. | " | Glucose, Liquid, |
n l
and syrup.
| per cut. | per ewt. | per cut. |
| s. d. | s. (I. | s. d. |
| C> S | 5 0 | 3 4 |
| 5 4 | 4 0 | |
| 4 0 | 3 0 | |
| 2 8 | 2 0 | |
| 1 4 | 1 0 | |
| Free. | Free. | | Free. | From 1st July, 1901. | |
s. d.
| Biscuits | .., | ... | ... | ... | ... | ... | ... | ... | per 11). | 0 | 1 |
| From 1st July, 1898 | per lb. | 0 | ()\ |
| From 1st July, 1900 | Free. |
Confectionery (including cakes, comfits, liquorice, liquorice
paste, lozenges of all kinds, cocoanut in sugar, sugar-
| candv, succades, and sweetmeats) ... | ... | ... | ... | per lb. | 0 | 2 |
| From 1st July, 1898 | per lb. | 0 | 1 |
| From 1st July, 1900 | Free. |
| Fruits—Dried, candied and prunes (exclusive of dates) | ... | peril). | 0 | 2 |
| From 1st July, 1898 | peril). | 0 | 1 |
| From 1st July, 1900 | Free. |
Jams and Jellies—per lb. or reputed package of that weight,
| and so in proportion for any such reputed weight | ... | per lb. | 0 | 1 |
| From 1st July, 1898 | per lb. | 0 | 01 |
| From 1st July, 1900 | Free. |
| Preserves and canned fruits, fruits hoiled, peel drained, or drv | per lb. | 0 | 1 |
| From 1st July, 1898 | ... | ••• | .". | per lb. | 0 | Oh |