Spirit Duties Act 1854 No 24a (NSW)

No. XXIV.

An Act to increase the Duties on Spirits. [10th

November, 1854.1

WH E R E A S it is expedient to increase t h e Dut ies g ran ted on Spir i ts by t he several A c t s of t h e Governor and Counci l of

th is Colony passed in t he s ix teenth year of H e r Majesty 's re ign and

n u m b e r e d respect ively seven and n ine Be it therefore enacted by H i s Excel lency the Governor of N e w South W a l e s by and wi th t h e advice and consent of t he Legis la t ive Council thereof as follows :—

1. I n l ieu of the Dut ies of Cus toms upon impor ted Spir i ts

granted by the first above recited A c t of Council the re shal l hence­ forth be payable t h e several Dut ies of Cus toms following t h a t is to say—

Upon Spir i ts or S t rong W a t e r s of t he s t r eng th of proof by

Sykes ' H y d r o m e t e r and so in propor t ion for any grea ter or less s t r eng th at t h e following ra tes for every gal lon—

Brandy	n ine	shi l l ings
Gin	n ine	shil l ings
W h i s k e y	six	shill ings

R u m and all o ther Spi r i t s . . . six shil l ings

Upon Per fumed Spir i ts of wha tever s t rength in bot t les for

every gal lon six shillings

Upon all Spir i ts L iqueu r s Cordials Brand ied Fru i t s or S t rong

W a t e r s respectively sweetened or mixed wi th any article so t h a t t h e degree of s t reng th thereof cannot be ascer­

ta ined by Sykes ' H y d r o m e t e r a t the ra te for every

gal lon n ine shil l ings.

2. I n l ieu of the Dut ies u p o n Colonial Spir i ts g ran ted by the A c t of Counci l secondly above ment ioned t he r e shall hencefor th be payable on all Spir i ts made or distilled in th i s Colony or i t s Depen­ dencies a D u t y of five shil l ings and e ight-pence for every gal lon thereof of t h e s t r e n g t h of proof by Sykes ' H y d r o m e t e r and so in propor t ion for every grea ter or less s t rength .

3 . This Act shal l be cons t rued wi th t he said recited Acts respectively in the same m a n n e r as if t h e respect ive Dut ies he reby g ran ted had been n a m e d the re in ins tead of the several Dut ies in those Acts respectively ment ioned .

No. X X V .