Gold, duty on (1886) (WA)

traeotern squaratta.

ANNO QUINQUAGESIIVIO

VICTORIA REGINIE.

an n *.:e 000. 4•:#0- n0 o n na

No. XXI.

AN ACT to impose a Duty upon Gold.

[ Assented to, 20th August, 1886.

w HEREAS it is expedient to levy a Duty upon Gold exported p re

from Western Australia: Be it enacted by His Excellency the Governor of Western Australia and its Dependencies, by and with the advice and consent of the Legislative Council thereof. as

follows :—

FOR the purposes of this Act, the term " Gold" shall mean and include gold in its natural state, whether mixed with any other lute	tion.
substance or not, gold dust, and all other gold, whether wrought or nnwrought, except coined gold issued from Her Majesty's mint at London, or from either of the branches thereof in Australia, or of any foreign state, articles of plate, jewellery, or ornament actually
worn upon the person, or made elsewhere than in Western Australia.

1.

FROM and after the day on which this Act shall come into her heirs and successors, for the public uses of the Colony, the able Oil exportation.

operation, there shall be levied, collected, and paid to Her Majesty, Duty on gold, pay-

following duty upon gold, that is to say :—At the Customs, previous

to exportation from Western Australia, the sum of Two shillings

and.

2.

500 VICTORLE, No. 21.

Duty upon Gold.

and sixpence upon every ounce troy weight of such gold, and so on

in proportion for any greater or less quantity than an ounce.

3.      ANY person exporting or attempting to export gold from

Penalty on expor- any place within to any place beyond the limits of the Colonytamn &c., without Payment of duty. without having first paid the said duty, or who shall be in any way

knowingly concerned in any evasion or attempt at evasion of such duty, shall be guilty of an offence, and upon summary conviction thereof before any two or more Justices of the Peace in Petty Sessions, shall be liable to a penalty not exceeding One hundred pounds, and in addition to the penalty such gold shall be forfeited.

4.      IN all cases of proceedings taken for the recovery of any

Onus of proof.

duty, forfeiture, or penalty imposed by this Act, the onus of proof

that the said duty has been paid shall lie on the defendant.

5.      ALL gold forfeited under the provisions of this Act shall

to be dealt with. determined, and disposed of under such of the provisions of " The Forfeited gold, how and may be seized, secured, retained, claimed, adjudicated upon,

Customs Ordinance, 1860," as are applicable to the seizure and recovery of forfeitures under that Ordinance.

6.      THIS Act shall be deemed to be a law of Customs, within

This Act a law of

Customs. the meaning of " The Customs Ordinance, 1860."

Commencement of 7. THIS Act shall come into operation on and after the first

Act. day of October, 1886.

In the name and on behalf of the Queen I hereby assent

to this Act.

F. NAPIER BROOME, Governor.

By Authority : RICHARD PETHER, Government Printer, Perth.