Duties on Wines, and c Act 1838 (SA)

No. 4.

be imposed nnd lrvicd uion winrs, spirituous liquors, and tobacco,	W ' HEREAS it is expedient that certain rates and duties should
either imported into or made within this Province: BE IT THEREFORE .
ENACTED, by His ExceUency JOHN I1 I N DMARSII, Knight of the Royal
Hanoverian Guelphic Order, Captain in the Royal Nmy, Govwar and Commander-in-Chief of Her Majesty's Pro~incc of Soutb Australia by and with the advice of the Council thereof, 8s follows * .--

i

I TBAT throughout this Act evcry word in the singular number shall ~ ~ a l, ~ w a

mean equally thc plural, nnd cvcry word importing thc nmscnline	I
I(

shall extcnd pqonlly to t l~o feminine ; the verb rcmore" in

i ita several tenses shall be cons(rued. to mran as well the verb con. I

I i ey" in its several tenses ; the word a rehiclc" shall include boats or

a 1 ny other means of carringo either by land or water; tllc word	L
I

' ' *' vcs&" shall include cvcry-kind of package used to contain liquids ;

the word fiquor~'' ~haU include evcry kind of winw and fipirite ; thc A

word	tobacco" shall include cigars and cheroots (excepting when	tha	l i
*

tlie doties pnyablc on the uame arc ~nentioned) ; (he term '' overn nor"

shall be dcemecl to lnrnn the officer for tlic lime being lawfully

adminis~ering the Govenlmmt ; and the tmns Collector of Customs" shall be dermed to mean nny officer of Customa properly authorised and appoiiitcd ; nud that all strong waters and cordials of every de- nomin~tion ~linll he dre~ned to bc ~pirits" within the meaning of

'his A d,

11. Tria~ from nnd aftcr the passing of this Act there s h d be

levied, collcctetl, and paid ilpon, and in respect of, the several articles

following, the rntcs and duties hrreinafter mentioned :-that is to say,

Clpirltr* First-On spirits made or distilled from grain in this Province, I

clnty of four shilling^ for each and every gallon of such spirits.

'lrnlrlion Second-On spirits ilnportd into this Province (the produce and

1 Britiah	manufacture of the United Kingdom or of any of the British Colonies or possessions), n clrrtv of eight shillings for each and every gallon of
such fipiri t s. .

Hdhadr, Third-011 nll other spirits imported into this Province, a duty of

twelve fil l ings for each and every gallon of auch spirits.

lured Fourth-On all mnnufnctured tobacco imported into this Province,

a duty of one sidling nncl sixpence for every pound weight thereof.

Fifth-On all other imported tobacco (tobacco stalks excepted), a

duty of one shilling for cvrry pound weight thereof.

Sixth-0n d l wine imported into thia Province, not being the proj

duce or manufacture of the United Kingdom, or of any of the British'

possessions, n duty in the proportion of fifteen pounds upon every one

hundred pounds in value of the same.

Seventh-On d l cigars and cheroots imported into this Province, 6

duty of fire shillings for each and every pound weight thereof.

111. THAT in charging nnd levying the duties aforemid 011 spirits,

all 6nch ~pirits shall be taken and deemcd to be of the strength of which the hydmncter called Sykes's hydrometer upon trial by the

Collector of Customs, or olher officer who may hereafter be duly @p

pointed for that purpose, shall denote such spirits to be, and that on

additional, dnty in respcct of all spirits exceeding hydrometer proof

shall bc charged and levied in the manner following (that is to say) :-,

One hundred gallons of spirits fin per centum over proof, accordin& to Sykes's hydrometer, shall be reckoned as equal to one hundred and! five gallons of epirits of hybometer proof, and charged with duty'

accotdiugly ;

aecordit~gly ; nnd so in propor tiou according to the quantity and the dgsee of strength ovcrproof, adding to cach quantity of spirits exceed. ing hydromrtcr proof tlic nnmbrr of gallons to which tlro excess of their strength o~crproof is conipl~tccl ns how to bc cql~nl,tind cllnrgillg

on the amount tlro rntc of duty corrcspondiirg with the clcscription df

IV. THAT upon the import at ion of winm into i he mid Province thr Du~I" how lsv i

value thercof shall bc ascertained by t 1 1 ~ stn tcnwnt of the importcr or

in the presence of thc Collcctor of C w t o m ~: T'ROY IDED that if upon	P roprietor of the same in writing uklcr his hmid, nncl shall be signed
examination of m c l ~ wiucs by tllc C~ollcctos of Customs it sllnll npprar
to him that the snmc arr not v :~I t~c i I nworiling to thc trnr pricc and
value thereof, ~ l i r l according to thr trttr ilitcnt and ~ncnniilg of this
Act, then, nild in such cnw, tlic i~nportrr or proprietor sl~nll be rc- qoircd to dcclare before thc Collrctor of Customs wlmt is tllc iiwoice price of such wines, and that he truly brlieres sl~cii iriroice pricc is the
current vnlue of the winos from wl&lcc tlw s i ~ l ~ i ( ~ wrrr importctl; ~ n t l
such invoice pricc, with the nddition ot'tcn poautls pcr ccnturn tllcrcon, shall bo dcemcd to bc the vdur of thc articles in lieu of tllc ~ a l u e so
stated by the ilnl~ortrr or proprietor; and qjon wllirll tlrc duties dur
thereon shnll be clinrgctl mtl paid: P n o v i n m . \Ls~>, l l i ~ t if it shall
oppcnr to tlio C'ollcctor of Custon~s thn t such winrs Im-c brcn invoiced below the real and trnc va lw tlwrcof at tlln plncc from wlicnce the same werc importcd; or if thc in~*oioc llricc? is uot known, the wines shall, in twch cnsc, bc re-exnminrtl 11). two cotnprteiit pcrsons to br nominated and nppointcd h), the Go1 cmor; n d such pcrsons fihnll
declare before tlic Collector what is the truc and r e d rnluo of such
wines at the port of iniportntion; niid the rnluc so derlnrcd by such persons sholl be deemed to be the true and rcal vnlue of snch articles,
and upon which the datics clue t l lcrn~n sholl hc clmgrcl and pnid.

V. T ~ T if L110 itnportrr or p~~oprictui* of slwli wiiws fihnll rrfuso to ,,,,, ,

p;w the duties imposed ttercon, it shnll oncl may bc lawful for tha dutim n

ifl lector of C'ust~rns, nnd ire is llrrrby rcquirrd to tnltc and srcnrc the

same with their vessels, and to cause the samc to be publicly sold

within the space of twenty day^ nt tho most after s~irh refusal mnde,

and at auch time and place as such Collector shall, by four or more days' public notice, appoint for that pmposc., wllicl* wiris s I d bo sold to the bcst bidder; and the money arising from tlro snlc thcrcot'slldl be nppliecl, in the first idace, in the paytnent of tlw said dutie.s, together with the clmrges that slinll have been occasioned by the said

kle, and the overplus, if any, fihnll br paid to such importrr or pro-

prietor, or any other person ;ruthurisctl to receiuc tlw s m c

*ortrd illto and for spirits nod^ w i ~ l r i ~ l the Pro\.iuco, nntl to provid for tllc appointing of' propcr anrc4~noseli, 2nd for tlrr loct,ainq an

securing tire same thCrcin : Bli 1.r f~~~ck;rusrow Esac~en, that it shall

be larvft~l fbr the Ciovcrnor by public imticc to oppohlt such war

houses as slloll bc nppro~-ctl of by llim for the PUTI)OSCS aforesaid, a

by like noticc to r ~ ~ o l t r: nny such appointment: And that it shall

lawful for tllc importw or propric!tor of any liquors or tobacco t

warehouse thc same in the nrimhouscv so oppointcd wi tllout pay me11

of any duty oil tlic: first mtrmce themof wbject to the conditions

hereinafter contained, a i d to any athcr rules, wgulations, and condi- tions which may lwcaftcr bc provitlrd by any Art of this Province, or made and approrcd by any public noticc issued in such behalf b

the Govcrnur for the time being.

VII. AT upon thc entry of any liquors or tobacco to be wore-

housed, thc importer or 2roprietor of the same hstead of pa! ing down

thc duties tllcrcon shall give bond with two sufficient suretira, to b

approved of by thle Collcctor of Cu~toms, in treble the aiiiount o

duties payable on such liquors or tobacco, with condition for the safe

depositing of t l ~ same in t11c warehouse mentinned in such entry, an

for the payment of all tluties and wnrchouse rent duc upon the sam

or for the exporta!ion tlwreot; according to the first account takal

such liquors or tobacco upon the lawling or (in case of crpirite distille

within tho Proviilcc) warehousing of the same, and without any abatement on account of drficknry, except ss by this Act is olherwk provided ; and with fu-ther condition that no part tllcrmf shall be taken out of such ~ m r c l m w mtil clcued from tllence upon due entry and payment of daty and warehouse rcnt, or upon due entry for erpor tation : And if' after suc1:ll bond sliall have been giren, the liquor8 or tobacco or any part thereof s l d l be sold or disposed of, so that th

original bonclcr shall bc no longcr interested in, or have control over

the same, it shall bc lwful for the Collector of Customs to admit fresh security to be givcn by the bond of the new proprietar or other

sureties, and to cancel the bond givcn by the original bondcr of such persons having control owr such liquors or tobacco, with his sufficient liquors or tobacco, or to exonerate him to the extent of the fre~h security so given.

VIII. AND w H E R E A ~ there arc at present no buildings within th

Province adapted for the ~wrehousic~g ~f spirits and tobacco, on

there is reason to apprehend that, in addition to thcir liability t

fluctuation of quantity by the effect of the ntmospherc or othrr natur~

causes, the same may bc wasted, spoiled, or cmbezzlcd without any w W or other misco~~duct of thc person l~aviug the custody of any

warehouse that may bc nppointcd as hcrcinbcfore is provided for :

BE IT THEREFORE ENACTED, t h t, until the Govemor shdl by public

notice declare any warehouso to LL' I ) ~varehouse of security, it sbaU

be l n r f d for the Collector of Cmtoins or for the i~~ly.orter 01. pmpri-

ctor of any s11r11 liquors to rrquire the snmc to be rcgunged, revalued,

or rewcigllecl, at the time wlvllon the same shall be respectivcly deli-

vered from the mid ~rorchon~e, a d tlvllc clr~tics rcspcctively payable

thereon shall be pnid according to thc quantity ascertained upon such

re-measurement. ; unless it shall bc mutually agreed by and bctwcen	L '
I
the said parties that the said duties sllall be 1 x 4 on the auantities originallykarehouscd : And in casc it shnll he hndc to appear to the satisfaction of the Cjollector of Customs that any such liquors or tobacco have been spoilcd by means of the insecurity of any worr- house, it shall be lawful for the ~overnor to remit either wholly or in

part the - duties that would.have bcrn payable on the same; or, in

case the snme were embezzled, to wmi t such duties nltogcther : And o ~, ., I

if any such waste, spoil, ilestrl~ctiori, or cmbezzlemmt, in any such Ei;fi;;

~varehouse shall hnppm i hrough tlw wilfd rnisco~ldnct of any officer meanor.

or other person hwing charge of any such nnrchousr, he shnll, upon

conviction, be clcemcd guiltg of a miderneanor. a

IX. THAT upon the entry outrvnrds of any liquors or tobacco, to Do,.,,.,

be exported From the wrtreliousr, the persons entcring the same fihdl duly -PO

give security, by lmnd, in trebio thr ~nlourit of rhties of importation

on the qu~ntity of snch liquors or tobacco. with two sufficient sure-

ties, to be ~pprovcd RS afomsaid, t h t thr same shall be landed at tho

place for which they RI.(? cnttwd nnt~~-ilrcls, or to be otherwise ac-

counted for to the shtiufnction of tlrc Collector of Costoms.

X. THAT if any liquorcl or tohwco which h r c been n~torccl to be apirfie.44

warehoused shall not 1)r iluly tlrponitd i l l thr wnrchouse, or shnll fogolLBad,	n archouar
afterwards be tctltrn out of &P wnrrlmwe witliout doe entry and

clearance, or if 'nfter having iwrn tm twed nnd clcnrcd for export R t' 1011

the same d d l not be doly rnrrirtl n t d sl~ippr.tl. or khnll nftt?nr.nrds ,

be relanded rxccpt with the prrn~insion of the Collector of Customs,

such liquors or tobacco film11 bc forfritcd.

XI. THAT upon the cntry n ~ ~ d landing of any liquors or tobacco Aecauot of &C., to b

to be wnrehousetl tllo C'ollector of Custom s l d l take R particular for

account of the snme, nnd slinll mark t l ~ c contt?ntr;r on cnch vessel or bourioaw

package, and s l d l enter the mrne in R book to he krpt for thnt pnr-

pose ; and no liqnor. or to1)ncco ~vhich lm-o bem so wm.choasd

ahall bc taken or dc4~crcd from tho nnrc~lwr~sr exccpt upon due entry and undrr cnrc of the C'ollcrtor of Cwtoins for rxportotim, or upon due entry nnd pnymcnt of thr tluiy for I m ~ c i s c : And if ctny

importer or propriptor bf n i y srwh l i q w k or tobacco or m y other

person shell, by any roll trivnnrc, fi4antlolon tly opcn the wnwhou~e, or

gain access to thr ~ n i d liquow or fol~ncco, except in the presence of

the Collector of Cwtoms, euch importer, ~mqirictor, or other pcrwn,

XII. THAT it shdl be 1~1vful fur the Collector of Customs to

moderate samples to br? token of any liquom or tobaccc, m

~varchous~d without paymcnt of duty.

XIII. Trra~ until the Governor s l d, by public notice, declare any

warehouse to be a wnrehouse of security it shall be lawful for the Go~reraor, upon the' ~ w p e s t of any importer or proprietor of any

liquors or tobscco, to nutlmrise, under snch regulations and restric-

tions 11s he shall think fit, sukh importer or proprietor (not being a

retail denler in tlic same) to warehouse such liquors or tobacco in the

privnte store or warehonsc of such importer or proprietor; and, in

that case, such private store or warehouse shall be deemcd to be a

public warehouse an hcreein before is provided for ; and such im-

porter or proprietor &all, upon entry for warehousing therein any R U C ~ liquors or tobacco, give a like bond n3 in the case of ware. housing in a public nrnrehonsc, and bc subject to the conditions and regulations as are in such case herein before provided (cmepting those relating to the opening and access before rnentioncd): PRO-

vrmn ALWAYS, that no abatement in the amount of duties payable

on such liquors or tobncco shall be nllowed on account of deficiency owing to either \rrmt~, qmil, or embezzlement, but that the same shall be paid according to the account taken upon the entry of such liquors or tobacco.

be removed XIV. THAT upon the Governor by public notice declaring any

)urea of	,	TVSYC~OI~BC	to be a warehouse of mcurity, no liquors or tobacco shall
rhcD

renutin thereafter ~~arrhoused in any private store or warehouse

(unless such warehouse of security shall be insufficient for the ware-

housing of all liquors or tobacco required to be warehoused, and in

such case ~pecial perniission to the contrary must be given); but d

such liquors or tobacco shsll, by the severnl importers or proprietors,

be deposited in such wnrehousc of security within one month after

the publication of such notice, under a pnaitv of EWty pounds ; And	upon such las tnlentioned marcllouse being approved no greater	abatement in the amount of duties payable upon any liquors or
tobacco warehoused tlierein shall be allowed on account af any defi-
ciency in quantity, either fiom waste or destniction, than shall be stated in a scale or schehle to be in that behalf framed and publicly notified by the Governor at the time of nppointing such wnrchouae
of security. 1 !

XV. AND ~ B E R E A G it i 8 expedient that it should be known

any considerable quantities of any liquors or tobacco are, at the

of the passing of this Act, depsited within this Province, in o

holdat8 01 that any claaJestine importation of liquors or tobacco hereaRor

LUI Tobars h the more readily discovered: BE IT THEREPORE ENACFED, that o

a* aOeoml or before the tenth day of Nay next eneuing, every person wi

.llis: 1 Proviuce having 8 greater quantity of spirits tlmn ten gallons, or of nine than twenty gallons, or of tobacco than one hundred pounds &ght, or of cigars' or cheroots than fi.ve pounds weight, shall deliver to the Colonial Secretary a true nnd particular account, in writing

under his h ~ n d, of a11 and singular the quantities of the same liquors l

or tobacco, with a particular description of the same, and of the ves. gels or package<contoining the same, which he shall then have in his po~session or custody, and the place or places where the same are

deposited, under a pcnalty of Fifty pounds; and that it shall be

lawful for the Collector of Customs, or, in his absence, any Justice ot the Peace in such behalf authorised by tlie Governor to inspect the liquors or tobacco set forth in such account. and for such purpose to enter the place or places where tlic same are deposited; and if any person having the possewion or custody of such liquors or tobacco

h a l l hinder or prevent such Collector or 'Justice fiom'inepecting the

same, or if it shall appear upon suc~l inqx'ction tliat a manifestly film account of such liquors or tobacco has been delivered to the Colonial Secretary, every person so hindering or preventing or delivering such false account shall forfeit n penalty of Fifty pounds.

XVI. AND WHEREAS it is expedient to reatmin illicit dealing in permit. rc mard off

and clandestine importdon of such wines and ~pirituous liquors : BE to o b ~

IT THEREFORE ENACTED, that if m y ptmon shdl, ~ f t e r the first day of irme m q

May next, remove or cause to be rcmorrd, or knowingly ~6sist -in the

removal of any wine in any quantity mcerding three grllons, or any ~pirits in any quantity ssceeding one gnllon, without having first oh- tained a permit for such removal, such witles or spirits ~ n d vemels containing tllc same mny be seised, together with tho vehicle con- taining the same, by any Constable, OAiccr of Cu~tom~, or Justice of

the Peace, and ~uch person sllnll forfoit n penalty of not less thrn

h e pound nor more thnn Fifty pounds: PROTIDED thnt R rcmova~,

authorised by the Collector of C~ustom~, in writing, of such wit* or

the hours of nine and four in the day time, or from ono part of the

spirits from any hip or vomcl to any lnwfill landing-place, between

same premises to another, shdl not be within the meaning of thig

section.

XVII. THAT any perm hwing such permit and neglecting to Refu.4 t t permit no'

produce the same after demand thereof to any wcli Constable, Olficer, ,,,	,	p
or Justice, shall forfeit a penalty of not less thm Five pounda nor more than Fifty pounds ; and such wines or spirits, with itheir V-- seb, together with ihe vehicle conveying the eame, mRy bo wired by

~ c h Constable, Officer, or Justice.

to the 1wovisions of this .4ct 10 ~ n y pnrticular house or other place, i t

-

shall bc inwful for S U C ~ I Justice, in his discretion, to grant hie warmu t

I to any Constable to entcr into and upon such llouse or other place,

ancl proceed to search the girl& ; and such Constable may brcnk opeil

the door of such llo~rse or other place,'if not ol~rnecl within a reason. able time after dcmand made, a i d seize all suck wines or spirits as he

shall there find, togethcr with the vessels containing the eame ; and

if it shall apprar upon the henring before n Magistrate or Justicen as

hereinafter is providccl for that any' wines or spirits seized under t h i ~

Act have not been reinovetl contrary to the provisions of thie Act, the

swne shall be forthwith rcstored to the person from whom thc sanm

, were seized.

BR raising	XIX. THAT	ercry Constable or other Officer making any such
to wrnolota

seizure aR aforesaid, rillall, within twenty-four hours after such seizure,

take out a summons against the party in whose possession or custody the nines or spirits werc at the time of such seizure, to apprar before

any Resident hrngistratc or two Justices, and such Magistrate or Justices, upon proof of the ft~cts, may adjudge such wines or spirits and vc~srls containing tllo same, and also (in his or their discretion) the vehicles used in rrmoving the same, to be condemned ; and there-

w~~~.1.r	upon tlie article^ m condemnclcl shall be gold by public auction, and of
m a d d,	the proceeds of such sale (after deducting incidental expenses to be approved of by such Magistrate or Justices), one moiety shall be dis- tributed to tlie use of Hcr Majesty and the other moiety to the in- former ancl o t h p~rsons seizing 'tho samc, at the discretion of such

Magistrate or Justices, ~ n d in such proportions RS he or they shall
Iualioa a i	think fit; And that i n all procerclings under this Act, before such
ntrmouat 40	Magiatrntc or Justices, the fiict of the otnission to produce a permit as aforesaid shall be receivd ns evidence of no errn nit having been issued,
unlrss p o f to the contrary ellnll be nddurbd by the de&nndnnt at the
lienring of t l~c cnse btlforc finch hlogistrnto or .hstic&, rmd w ~ c h sci-
xrlrc ( R I ~ ~ I ~ C C ~ to tlw prori~o 1 ~ t nwntioxwcl) shall, iu awry nrtion for
edoh R P ~ %; I ~ P, \W 11~1~1 jufitifiablo ; nncl tho phaiutitf, in nny ~ u c h ~ction,
ehall not rrcover e i t l k costs or damages.

XX. THAT the sum of fiixpci~cr shall be paid for ewry such per-

mit as aforesaid, aud that the finnle shnli be in the fgrm contained in

the Schedule annexecl to this Act, and s l d bc granted by the Cob lector of Customs, or Coloninl Trcnsuscr, or otiwr CMfirrr duly ap pointed for such 1)rlrposc by t h ~ Ciowrnor : and ill swh pcrmit shdl

be set forth trdy in wortls at length t lw ~ r u n ~ c of the party applying

for the same, the pnrtirulor p l ~ c r s from and to which respectively the liquors therein referred to nre to bc removed, and the particular kind

and quantity of such liquors, and the kind alld number of parkngcs or vessels in which the samo are coutoinrd (provided that no quantity of lipuorrr exceeding O D ~ hundred m and fifty gallone allall be included in

any

~11y o w permit) ; and such permit shull only be in force and valid

between the hours of nine and four of the same day it is dated.

I XXI. THAT if any of such liquors shnll not be delivered within the Permit k

time limited by any such permit (except in case of unavoidable cause or accident to be proved by the party rrmoving the same), or ehall not be removed from and delivered a t or to the place or places respec- tively specified in such permit,, suclr liquors shall be deemed and taken to have been removed without a permit and be forfeited accordinglv, and the party removing or knowingly assi~ting in removing the same be subject to a penalty of not less than Five pounds nor mote than Fifty pounds : And if any deceit shall be practised in the obtaining

of any permit, or if any unauthorised alteration fillall be m ~ d e in any

part thereof, such permit shall be absolutely void.

XXII. THAT DU ~Renccs against this Act shall, upon information prireedlnF

in that behalf exhibited, be in a sunlmnry way heard and determined, #@u-w

and all penalties and forfeitures in respect of the same be awarded and

imposed, by any Resident Magistrate or two Justices : PROVIDED that

every such information hall he exhibited, OS other prosecution under

this Act be commenced, within three calendar months next after the time of the offence committed; AND ALBO, that no adjudication by 'any such Magistrate or Justices shall be enforced or carried into effect until after the expiration of one week next after the time of such adjudication.

XXIII. THAT in all ca~ea of seizures of liquors and vessels or vehi- m,,, .l,

clee if no person shall appear to claim the same, it shdl be lawful for ;gij.uor@e a

l such Magistrate or two Justices after notice for that purpose given in two successive numbers of the Official Gazette, and after the expira-

tion of one week next following the sccond publication of such Oasette

to proceed in respect of such seizure, in the same manner a0 the

owner or party from whom the same was made, had been duly sum-

moned and appeared: And that any Constable or other person laying Iafotm.a

any such information, or making any such seizure, shall be deemed a wima@m*

competent wi tneas upon every proceeding before such Magia trate or

Juaticea or elsewhere, notwithstanding such Constable or other person

mey be entitled to any part of such seizure or penalty.

XXIV. THAT if any persou shall fed aggrieved by any conviction bm,,l , J, . ~

under this Act, he slid be entitled to appeal therefrom in the manner

in such behalf provided in and by the Port Regulation Act, No. 3,

passed in the first year of Her present b1ajest.y : And that no eonvic. tion under this Act, or tiny acljudication made on appeal therefrom,

&all be quaehed for want of form, or be removed by writ of ccttiorari

or othe- into the supreme Court; and no warrttnt or conviction

#hall be held roid by reason of any defect therein: PRO~IDED it be

therein

XXV. THAT if any action or suit shd1 be commenced egaiwt an]

,ebraon-

dtbiotbl'r	person for anything done in pursuance of this Act the same s h d bf
prosecuted within thee months after the fact comnritted, and no1
afterwards: And the defendant and the plaintiff in every such actior,
or suit shall have the benefit of, cnd be subject to, the provi:,s;.one in
similar behalf made by the same Port Ileguiation Act.

latlon o f XXVI. TRAT n u sums paid for peymitq other sum6 couectec

~	tc	ted	under	under this Act, and all fines, penalties, and forfeiture~ under thb Act and not otherwise specially appropriated, shall be paid to the Colouia
Treasurer for the public uses of the said Province and the support a

c,, W be

the Government thcreof : PROVIDED ALWAYS, that all euch fines

0

penalties, and forfeittwes whatever, may be remitted either wholly 01

in part. by the Governor if he s l d l see reason to extend such clemeuc]

to the person offending ; ond in case of the seizure of any vehicle thc

Ooyernor may cause the same to be restored to the mwer thereo

either with or without conditions.

E

r of cubtnm6

Ira declarn-

of Customs to require proof of the value or dcscnption of wined

spirits, or tobacco, or oiher matter relating to the duce3 payable up!

XXVI'I, THAT whenerer it shall appear necessary to the CoUecto

the same, he is hereby authorised and empowered to require and tl take the declaration of the owner thereof or other person having thc custody of the same, hi the form contained in the Schedule to thi Act, phrsuant to the provisions of the Act of Parliament passed k

the fifth and sixth years of His late esty's reign, cl~apter 62, fo:

the substitytion of declarations iu 03th in certain cqses:

any person who shall ~vilfiilly and corruptly wake or subs,cribe any

e&norb such deolarrtion, knowing thc same to hc untrue ip my matexid

tioulas, 9h~U bR deemed gqilty of a misdemeanar.

ncrnrnt ou XYYIU. THAT this Act @hag comrpgaco UJ take effect h m

I aft= the day d its paying.

Governor.

p ',

Pa~sed the Council this 25th day

of April, in the year 1838.

W\YIIEREAS A. B. of (residence and addition) haa, on behalf of

Mr. C. D. of (resirlencc) in the said Province (addition), applied to me for permission to remove (kind and number o f packnges and

vessels) containing (quarrtity) of (liptors) from (state par~icularly the

place) to (slate particulurly t /M place) ;

THIS is to permit and authorise the removal of the said (qurntity)

of (liqcrors) in thc said (packayes or vessels) accordingly.

N. B. This permit is only in forco between the hours of hine A.M.,

and four PX., during this day.

Given under m y hand at

(plnce) this day

of' 183

FORM OF DECLARATION.

I, A. U. (rcsidotce and addition) do solenmly and sincerely

declare that (insert the matter desla red to). And I make this solemn declaration, conacientiously believing the same to be true, and by virtue of the provisions of the Act of this Province for imposing dutiea on wines nnd ~pirits, No. 4, and psred in the First ycar of the

reign of Her p k m t fil~jcst~y. I

Dcclnrcrl brforr n w

at (p lnce) this day af 188 i A.B.