Spirits Duties Act 1847 No 7a (NSW)

No. VII.

An Act to define the Duties chargeable on

Spirits. [16th August, 1847.]

WH E R E A S Council of N e w South W a l e s in t he n i n t h year of t he re ign of

a n Act was passed by t h e Governor and Legis la t ive

H e r Mos t Gracious Majes ty Queen Victor ia in t i tu led " An Act to " reduce for a limited time the Duties on Spirits imported into or " distilled in the Colony of New South Wales" A n d whereas t he said reci ted A c t will expire on t h e first day of J a n u a r y nex t ensuing and i t is expedient to m a k e fur ther and o ther provision for t h e paymen t of Dut ies on Spir i ts in m a n n e r hereinafter conta ined Bo it therefore enacted by H i s Excel lency the Governor of N e w South Wales wi th t he advice and consent of t h e Legislat ive Council thereof T h a t so soon as th i s Ac t shall commence and t ake effect t h e following Ra t e s and Dut ies

on Spir i ts a n d no o ther shall be respectively imposed and levied	t h a t
is t o say	F i r s t upon all Spir i ts made or distilled in t he Colony or i ts
Dependencies a du ty of th ree shil l ings and sixpence per gallon	Second

u p o n all R u m a n d Whi skey impor ted in to t h e said Colony or i ts Dependencies a du ty of th ree shil l ings a n d sixpence per gal lon and Third u p o n all o ther Spir i ts whatsoever impor ted in to t he said Colony or i ts Dependencies a du ty of six shil l ings per gallon Provided always

t h a t u n t i l fur ther provision shall be m a d e in t h a t behalf n o t h i n g

here in contained shal l be deemed to m a k e chargeable w i t h D u t y any Spiri ts m a d e by any person from grapes t he produce of his or her own vineyard in t h e said Colony or i ts Dependencies who shal l unde r any law in force for t h e t i m e being be duly licensed to keep a still for such purpose and provided also t h a t such person do no t sell or dispose of any such Spir i ts otherwise t h a n as pa r t of and mixed wi th t he wine

were of t h e s t r eng th of proof.
m a d e from such grapes in a propor t ion n o t exceeding t h a t	hereinafter
ment ioned .

2. A n d be i t enacted Tha t t h e aforesaid R a t e s and Dut ies

respectively shall be computed and charged according to t h e gal lon of imper ia l s t andard measure a n d a t t he s t r eng th of proof as indicated

by t h e i n s t rumen t k n o w n as Sykes ' hydromete r and so in propor t ion

respectively for any grea te r or less quan t i t y or s t reng th .

3 . Provided a lways and be i t enacted Tha t all Spir i ts L iqueu r s

Cordials or S t rong "Waters respectively sweetened or mixed wi th any ar t ic le so t h a t t h e degree of s t r eng th thereof canno t be ascertained in m a n n e r aforesaid and all W i n e or other l iquor whatsoever which shall conta in a greater p ropor t ion t h a n twenty-five per c e n t u m of alcohol of t h e specific gravi ty of e ight h u n d r e d and twenty-five at t h e tempera­

t u r e of sixty degrees according to F a h r e n h e i t ' s t he rmomete r shall pay

a du ty thereon at t h e r a t e of six shil l ings per gal lon as if t h e same

4. A n d be it enacted Tha t no Spir i ts shall be deemed to be Rum

or W h i s k e y wi th in the mean ing of th i s Act so as to ent i t le t h e owner

or impor ter thereof to t he paymen t of t he lower r a t e of D u t y the reon hereby imposed unless upon proof to t he satisfaction of t h e Collector or other Chief Officer of Customs at t he por t of impor ta t ion t h a t any

such Spir i ts described as H u m were whol ly m a d e or distilled from	t h e
produce of t h e sugar-cane	or described as W h i s k e y were wholly made

or disti l led from whea t ma l t barley oats or rye or any m i x t u r e thereof and in failure of such proof any such Spiri ts shall be chargeable wi th t he full a m o u n t of D u t y a t t h e r a t e of six shil l ings per gallon according to the ru le of computa t ion hereinbefore laid down Provided always t h a t any Spiri ts in t he bonded warehouses a t t h e t i m e of the pass ing of th i s Ac t if b rough t in to homo consumpt ion w h e n t h e same shall come in to effect shall be deemed to be of t he descript ion under which they have been en te red a t t h e Cus tom H o u s e and shall be charge­

able w i t h du ty accordingly.

5. A n d be it enacted Tha t th i s Act shall be deemed to apply to all Spir i t s or other l iquors as aforesaid entered for home consumpt ion upon wh ich previously to th is Act t a k i n g effect t h e D u t y shall not have been paid.

6. A n d be i t enacted T h a t th i s Ac t shall commence from and

after t h e first day of J a n u a r y one thousand e ight h u n d r e d and forty-

eight and shall thenceforward cont inue in full force and effect.