Spirit Duties Act 1854 No 38a (NSW)

No. XXXVIII.

An Act to amend an Act for increasing the

Duties on Spirits. [2nd December, 1854.]

W H E R E A S by a n A c t of t h e Governor and Council of th is Colony passed in th i s p resen t Session a n d n u m b e r e d twenty-four t h e

Dut ies of Cus toms u p o n I m p o r t e d and Colonial Spir i ts were increased

as there in men t ioned such increase to t ake effect immedia te ly u p o n the pass ing of t h e said Ac t t h a t is t o say from and after t he t e n t h day of November in th i s p resen t year one t housand eight hundred and fifty- four A n d whereas cont rac ts m a y have been m a d e before such las t -men­ t ioned day for delivery after such day of Colonial-made Spiri ts on which the addi t ional Dut ies imposed by t h e said A c t will a t t ach Be it there­ fore enacted by H i s Excel lency t h e Governor of N e w South Wales by a n d wi th t h e advice and consent of t h e Legislat ive Counci l thereof as follows :—

1. E v e r y person w ho shal l on or before t h e said t e n t h day of

November one thousand eight h u n d r e d and fifty-four have m a d e or entered in to any cont rac t or ag reement for t he sale and delivery free of du ty at any t ime after such day of any Colonial-made Spiri ts whereupon any addi t ional D u t y shall be payable u n d e r t he provisions of t h e said Ac t shal l be at l iber ty to add to t he price cont rac ted for so m u c h money as wil l be equivalent to t h e addi t ional D u t y which shall by reason of t he said A c t have been paid or shall be payable by h im on such Spir i ts and shal l be ent i t led b y v i r tue of th i s A c t t o be paid t he

same accordingly by t h e pu rchase r of such Spir i ts and to sue for and

recover t h e same aga ins t such purchaser Provided t h a t it shall be a t t h e option of such purchase r by not ice i n wr i t i ng u n d e r his h a n d to be served on t h e o ther pa r ty the re to wi th in two m o n t h s after t h e pass ing

of th i s A c t to declare t h e cont rac t n u l l and void and the same shal l

be n u l l and void accordingly.

2. This Act shal l be read cons t rued and acted upon as if i t had

been incorpora ted wi th and h a d formed p a r t of t he said reci ted Act .

No. X X X I X .