The Customs Duties Act of 1871 No 12a (NSW)

1871.	84 ̂ VIC.	No. 21.
Customs Duties.
No. XXI.

An Act for fjranting to Her Majesty certain Duties of Customs and for other purposes. [22nd May, 1871.]

“O E it enacted by the Queen’s Most Excellent Majesty by and with

the advice and consent of the Legislative Council and Legisla­

tive Assembly of New South Wales in Parliament assembled and by

the authority of tlio same as follows ;—

1. Erom and after the passing of this Act the Acts enumerated Eepoai of Acts,

in Sehedide A hereto shall to the extent therein declared be repealed Provided always that all duties levied and all acts proceedings matters and things done or taken or purporting so to be tmder the authority of any of the said repealed enactments shall be as valid and effectual at law as if this Act liad not been passed.

2. This Act shall be taken to have come into operation on the Commencement of

ninth day of March one thousand eight hundred and seventy-one so “ ’ Treacle—Tea—Tobacco of all kinds—and Wines of all kinds—and on the seventeenth day of March in the said year so far as regards all other goods enumerated in the said Schedule.

far as regards the following goods enumerated in Schedule B hereto

that is to say Ale Beer and Spruce in wood jar or bottle—Chicory—

Chocolate—Cigars—Cocoa—Cofl'ec—Cider in wood jar or bottle—

3. The Import Duties mentioned in Schedule B hereto shall be Duties of Customs levied and collected upon the importation of all goods in the said of̂ pol'ellithlrtr Schedule mentioned and uj)on all such goods in bond which duties shall payable.

be in lieu of the duties heretofore chargeable upon such goods.

4. There shall be charged on the importation of all goods not liable to duty under the last preceding section of this Act and not duties,

being goods exempt from duty as specified in the Erce List set forth in	Dist.
Schedule C hereto a duty of five pounds per centum for every one hundred pounds of the value thereof.

5. All goods imported for the supply of Her Majesty’s Service shall be exempt from all duties and imposts of every description Majestys service	“/Hep*’’
whatsoever and nothing in this Act contained shall be deemed to alter

or repeal the provisions of the Act passed in the seventh year of Her	’
Majesty’s reign and numbered twenty-eight.

G. I t shall be lawful for the importer of any goods subject to Drovision as to

any duty of Customs to warehouse such goods upon the first entry Tn'bond!'*"'*̂

thereof under the laws in force for the warehousing of goods without

payment of duty upon sucli first entry.

7. Every person who shall at any time before the passing of this Act have contracted or agreed for the sale or delivery on or after the respective days upon which this Act is declared to have come into operation of any goods mentioned in Schedule B whereupon an incrcas('d duty shall be payable under the provisions of this Act shall be at lil)crty to add to such contract price such a sum of money as will be equivalent to the amount of such increase of duty and every such contracts,

vendor may recoA'cr such sum from the purchaser BroA'ided that in Purchasers may

every such case it shall be at the option of such purchaser by notice	contract,
in Avriting under his liand to be served on the vendor or his agent

B being

'No. 21. 34° VIC. 1871.

Customs Duties.

being a party to such contract or agreement within fourteen days after the passing of this Act to declare such contract or agreement null and void and the same shall he null and void accordingly unless the vendor shall waive the right hereinbefore conferred upon him.

Value of goods in

certain cases to be8. In all cases in which goods shall after the passing of this

TerifiedbjdLiaration Act contiuue to he chargcahlc with a duty ad valorem or according to

of importer or agent, the ti’uc and real valuo of such goods such value shall he verified at

the time of entry by the production of the genuine invoice and by the declaration in the form hereinafter prescribed of the importer of such goods or (with the consent of the Collector or other proper officer of Customs) of his authorized agent—

Port of

I A.B. do hereby declare that the invoice now produced is the genuine and only invoice of the goods mentioned in the entry and contained in the packages \he7'e specify the several packages and describe the several marks and numbers as the case may be~\ and that the value of such goods mentioned in the said invoice and therein stated as [here state valued was to the best of my belief the fair market value of such goods at the time of shipment at the place whence the same were exported.

Witness my hand this day of one thousand

eight hundred and

A.B.

Declared before me the day of

(Signed) E.D.

Collector (or other proper officer).

And such declaration shall be made by the importer or his authorized agent as aforesaid in the presence of the Collector of Customs or other proper officer and the invoice value so declared shall Avith the addition of ten pomids per centum thereon he deemed to he the value of the

Penalty on false	goods upon which duty shall be paid And any person who shall in any
declaration.	such declaration make any false statement knowing the same to be false shall he guilty of a misdemeanor and shall be liable and subject to the like penalties as in case of perjury.
Officer may assess	9. I f the importer or his authorized agent cannot make the declaration in the last preceding clause set forth or if upon vicAv and examination of such goods or otherwise it shall appear to the Collector of Customs or other proper officer that such declaration is inaccurate such Collector of Customs or other proper officer may detain the said goods and shall subject to the approval of the Colonial Treasurer assess the value thereof as hereinbefore mentioned and if the importer or his agent shall object to pay duty according to the value of such goods so assessed by such Collector of Customs or other officer or if the value of such goods is unknown or uncertain then the value of such goods shall be ascertained according to such rules and regulations as the Governor with the advice of the Executive Council may from time to time make in that behalf and the duty shall he paid according to the value so aseertained Provided that such regulations shall be laid before both Houses of Parliament within one month after their promulgation if Parliament shall bo then in session and if Parliament shall not be then in session withm one month after tlic commencement of the next ensmng session.
Talue.

Examination of	10.	In cases where it is alleged that the genuine invoice cannot
importer or agent

on oath. be produced the Collector of Customs Avhen he shall think fit may examine any importer or his agent or both of them upon oath as to the value of any goods liable to duty ad valorem and may if he think fit after such examination dispense with the production of the genuine

invoice

1871.	34° VIC.	No. 21.	35
Customs Duties.

invoice aforesaid and in case sucli importer or aj^ent shall upon being summoned neglect or refuse to attend for examination or shall refuse to he sworn or to answer such questions as sliall he put to him by the said Collector then and in cveiy such case the value of such goods shall ho assessed by the Collector of Customs or other proper officer and such assessed value shall he deemed to he the true and real value thereof and such importer or agent or both of them so neglecting or refusing as aforesaid shall also he liable to pay a penalty not exceeding twenty pounds.

11. If the importer of such goods or liis agent shall neglect or How goods to bo

refuse to pay the duties imposed thereon after such examination and assessment as aforesaid and also the costs of such examination and assessment in the event of the valuation being greater than declared on the hill of entry the Collector of Customs or proper officer shall subject to the approval of the Colonial Treasurer take and secure such goods with the packages thereof and cause the same to he sold by public auction witliin the space of twenty days at furthest after such examination and at such time and place as such Collector or other officer shall by notice published in the Government Gazette and some local daily newspaper at least four days from the day of sale appoint for that purpose and the proceeds of such sale shall be applied in the first place in payment of the duties due upon such goods together with the costs and charges incurred by such examination and sale and in the second place towards payment to the importer or his agent of the declared value of the said goods as entered together with any freight and charges paid thereon by such importer or his agent not exceeding ordinary or current rates and the balance (if any) shall be paid one moiety to the officer who shall have detained and secured the goods and the other moiety to the account of the Consolidated Revenue Fund.

12. If upon examination it shall appear to the Collector that Detention and sale of

the value of the goods mentioned in any declaration made under the eighth section of this Act has been incorrectly stated in such declara­ tion it shall be lawful for the said Collector in lieu of any other proceeding authorized by this Act but subject to the approval of the Colonial Th'casurcr to cause such goods to be detained and secured and (within five days from the landing thereof) to take such goods for the use of the Crown and the said Collector shall thereupon in such case cause the amount of the invoice value stated in such declaration valuation and ten

together with an addition of ten pounds per centum thereon and also the duties (if any) paid upon such entry to be paid to the importer or OAvner of such goods in full satisfaction for the same and shall dispose of such goods for the benefit of the Crown and the proceeds of such sale shall be paid into the Consolidated Revenue Fund Provided however that the said Collector if he shall see fit may permit such importer or owner on his application for that purpose to amend such entry at such value and on such terms as he the said Collector may direct.

13. If in any invoice or entry any goods entered for ad valorem Forfeiture of goods

duty have been fraudulently misdescribed with intent to avoid the pay- ™	**•
ment of the duty or any part of the duty on such goods or if the oath or declaration made with regard to any such invoice or entry is wilfully false in any particular the goods so misdescribed or in respect of which such oath oi* declaration is wilfully false as aforesaid shall be forfeited.

11.               In order to assist the Customs Officers in ascertaining the License maj be

value of goods subject to ad valorem duty the Governor with the f

advice oi the executive Council may grant a license to one or more

persons well acquainted in the opinion of the Governor as aforesaid

with the character and value of such goods to act as “ Experts” at any

port or place and n ho when requircxl by tbe said Collector or othei-

proper

36	No. 21.	S4P VIC.	1871.
Customs Duties.

proper officer sliall assist in assessing tlie true value of such goods after the entry thereof And every such Expert shall before he shall com­ mence to act as such make and subscribe before the said Collector or some Justice of the Peace an oath in the following form that is to say—

I swear that whenever I may he called upon to assist the Collector or other Officer of Customs in assessing the value of goods liable to ad valorem duty I will assess such value truly to the best and utmost of my knowledge and judgment

So help me God !

And the fees to be paid to every such valuator for each examination shall not he more than ten guineas nor less than one guinea in propor­ tion to the quantity and value of the goods for the valuation of wliich his services may have been required.

Penalties how re­

coverable and	15. All fines forfeitures penalties and charges recoverable under this Act excepting the proceeds of sale of goods under section twelve may he recovered and applied in the manner directed by the Customs Regulation Act in force for the time being.
applicable.
“ Proper officer.”	16. The term “ Proper Officer” in this Act means any Sub­ Collector or other principal officer of Customs at any port or place or any officer having authority from the Governor in Council or from the Collector of Customs for the particular duty or purpose in connection with which such term is used And every such officer shall have authority to take the sworn declaration mentioned in section eight of this Act Provided that any person required to take an oath under this Act may in lieu thereof make affirmation in the manner provided by the tenth section of the Common Law Procedure Act of 1857 which affirmation such officer is hereby authorized to take and such affirmation shall be of the same force and effect as if the person taking it had taken an oath in the usual form.
Application of
Customs Regulation	17. All powers and authorities conferred by the Customs Regu­ lation Act in force for the time being upon the Collector or any other officer of Customs may be exercised and enforced by such officers in the administration of this Act.
Acts.

Short title. 18. This Act may he cited as “The Customs Duties Act of 1871.”

SCHEDULES.

SCHEDULE A.

Sepeal of Acts.

Reference to Act. Title of Act. Extent of Repeal.

19 Vic. No. 14 ... An Act for granting Duties of Customs............... The whole Act.

21V ic. No. 1 ... An Act for granting a Duty of Customs on Opium The whole Act.

25 Vic. No. 10... An Act to alter the Duties of Customs payable on The whole Act and

Tobacco. Schedule.

29 Vic. No. 14 ... An Act to impose additional Duties of Customs... The whole Act.

SCHEDULE B.

1871. 84 ̂ VIC. ]Vo. 21. 87

Customs Duties.

SCHEDULE B.

s. d. B. d.

Acids ..........................................per gallon 0 G Iron Chains.................................. qjer ton 20 0

Alo in wood or ja r .................... do. 0 6 Iron Pipes .................................... do. 20 0

Do. in bottle ............................ do. 0 9 Iron Wire .................................... do. 20 0

Alk.nl i ......................................... per ton 20 0 Iron—bar rod q)late sheet bun­

Arrowroot ................................ per lb. 0 1 dle and hoop ........................... do. 10 0

A xes ..........................................per dozen 2 0 Iron Tanks ................................... each 5 0

Bacon ........................................ per lb. 0 2 Jams............................................... per lb. 0 1

Bags ..........................................per dozen 1 0 Jellies ........................................ do. 0 1

Do. Gunny .................................... do. 0 G Laths .................................... per thousand 1 0

Beer in wood or jar .................per gallon 0 G Lead—Pipe or sheet ............... per ton 40 0

Do. in bottle............................ Biscuits .................................... per lb. do. 0 9 Macaroni...................................... per lb. 0 2

0 1 Maizena .................................... do. 0 1

Blasting Powder .................... do. 0 1 M alt............................................ per bushel 0 6

Blue ......................................... do. 0 1 Methylated Sjnrits...................per gallon 2 0

Bottled Emits, quarts ........... per dozen 2 0 Molasses .................................... per cwt. 3 4

Do. pints and smaller Mustard .................................... per lb. 0 1

packages ........................ do. 1 0 Nails ........................................ per ton 40 0

B u tter........................................ per lb. 0 2 Nuts of all kinds (except Cocoa-

Candles .................................... per lb. 0 1 nuts) .................................... per lb. 0

Castings—Iron (rough)........... per ton 20 0 Oilman’s Stores—Sauces and

Caustic St)da ................................ do. 20 0 Pickles—quarts ................... jier dozen 1

Cement ......................................per barrel 2 0 Do. pints and smaller quan­

Chains.—Iron ............................ per ton 20 0 tities........................................ do. 0

Chalk ............................................. do. 10 0 Oils except specially exemptedper gallon 0

Choose......................................... ])or lb. 0 2 Opium (including all goods

Chicory ........................................ do. 0 3 wares and merchandise mixed

Chocolate........................................ do. 0 3 or saturated with opium or

Cider in wood or jar .................per gallon 0 G with any preparation or solu­

Do. in bottle ............................ do. 0 9 tion thereof or steeped there­

Cigars ......................................... per lb. 0 0 in) ........................................ per lb. 10 0

Coco.a ............................................	do.	0	3	Paints ........................................ per ton	40	0
Collce ............................................	do.	0	3	Palings........................................ per 100	1	0

Comfits............................................ do. 0 l i ­ Paper—Writing and Eaucy ... j)or lb. 1 0

Confectionery................................ do. 0 u Do. Brown and Wrajiping per cwt. 3 4

Cordage .................................... per ton 40 0 Pepper........................................ per lb. 0 2

Ct)rn Elour ................................ per lb. 0 1 Perry—In wood or jar ........... per gallon 0 G

Corrugated Iron in bars bundles Do. In bottle ....................... do. 0 9

or sheets ................................ 2’6r ton Crystals—Soda 40 0 Pickles—Quarts........................per dozen 1 0

............................ do. 20 0 Do. Pints or smaller quan­

Dates ......................................... per lb. 0 1 tities............................................ do. 0 G

Doors ......................................... Dried Eish ................................	each	1	0	Picks .......................................... per dozen 2	0
per lb.	0	1	Pipes—Iron................................ per ton 20	0

Dried Emits ................................ do. 0 2 Porter—In wood or ja r ...........per gallon 0 6

Eisli—Dried ................................ do. 0 1 Do. In bottle ....................... do. 0 9

Do. Preserved....................... do. 0 1 Powder—Blasting ................... qier lb. 0 1

Do. Salt ............................... do. 0 1 Do. Sporting ....................... do. 0 3

P'lour—Corn ................................ do. 0 1 Preserved Eish .......................... per lb. 0 1

li'ruits—Bottled quarts ........... per dozen 2 0 Preserved Vegetables................... do. 0 1

Do. do. jjints and smaller Preserves .................................... do. 0 1

packages ........................ do. I 0 Pulse (see Grain).

Do. Dried................................ per lb. 0 2 B ic e .............................................. per ton 60 0

Galvanized Iron in bars bun­ Rope................................................ do. 40 0

dles or sheets or corrugated G.alvaiiized Manufactures....... jier cwt. per ton 40 0 Sacks ..........................................per dozen 1 0

3 0 Sago............................................. per lb. 0 1

G ingcr........................................ 1̂ . 0 1 Salt E ish ........................................ do. 0 1

Grain and Culsc of every kind Salt .............................................. per ton 20 0

not otherwise enumerated Saltpetre........................................ do. 20 0

(Wlicat excepted) ............... per cw't. Grain and Pulse of every kind 0 9 S.ashes ........................................... each 1 0

Sauces ....................................qts. perdoz. 1 0

not otherwise enumerated Do............................................pt.s. „ 0 6

wticn ground or in any way Screws .................................... per ton 40 0

■jirejiared or m.anufactured Shcepwash—tobacco ............... per lb. 0 3

(Wheaten flour excepted)... |)er cwt. Guniiy Bags ............................per dozen 1 Shingles ..................................... per 1000 1 0

0 Shot.............................................. per cwt. 5 0

Hams ........................................ qier lb. 0 Shovels........................................ jier doz. 2 0

Hops ......................................... ] loop Iron ................................ per ton do. 0 Shutters ....................................... each 1 0

10 Snuff............................................ per lb. 2 0

Iron—Galvanized in bars bun­ Soap—common ......................... per ton 40 0

dles or sheets or corrugated Iron Castings—Eough ........... do. 40 Do. fancy ................................ do. 120 0

do. 20 Soda A sh ........................................ do. 20 0

Soda

38 34“ VIC. No. 21. 1871.

Customs Duties.

s. d. 8. d.

Soda Caustic ............................ per ton 20 0 Tapioca ................................... per lb. 0 1

Soda Crystals .............. ............. do. 20 0 Tea ........................................... . do 0 3

Spades......................................... per dozen 2 0 Timber—Dressed.......... per 100 ft. super. 2 0

Spices ........................................ per lb. 0 2 Do. Bough and undressed do 1 0

Spirits— On all kinds of Spirits Do. Palings...................... per 100 1 0

imported into the Colony Timber—Shingles and Laths.. per 1000 1 0

the strength of which can be Do. Sashes—doors—shut

ascertained by Sykes’ Hy- ters ...................... each 1 0

drometer........................the proof gallon 10 0 Tobacco—Manufactured and

Spirits— Snuff ...................... . per lb. 2 0

On all Spirits and spirituou.s	Do.	Unmanufactured.....	do	1	0
compounds imported into	Do.	Sheepwash ..............	do	0 3
the Colony the strength of	Do.	Cigars ...................... .	do	5	0

which cannot be ascertained Treacle....................................... per cwt. 3 4

by Sykes’ Hydrometer...the liquid gall. 10 0 Turpentine ............................... per gallon 1 0

Spirit 8—methylate d ............... per gallon 2 0 Varnish ................................... do 2 0

Sporting Powder........................ per lb. 0 3 Vegetables—preserved .......... . per lb. 0 1

Spruce or other Beer (in wood Vermicelli ............................... . do 0 2

or jar) .................................... per gallon 0 6 Vinegar ................................... per gallon 0 6

Do. do. in bottle ... do 0 9 AVhiting ................................... per ton 10 0

Starch ........................................ per lb. 0 1 AV'ines—sparkling .................. per gallon G 0

Steel ........................................ per ton 20 0 Do other kinds .............. . do 4 0

Succades .................................... per lb. 0 Wire—iron ............................... . ])cr ton 20 0

Sugar—raw................................ per cwt. 5 0 AV'oolpacks ............................... . each 0 3

Do. refined ........................ do 6 8 Zinc—Manufactures .............. . per cwt. 4 0

Do. Molasses and Treacle... do 3 4 Zinc—in sheets or rolls.......... . do 2 0

Tanks—Iron ............................	each	5 0
SCHEDULE C.

E eee L is t .

Anchors and Cables.	Gold and Silver in Coin Bar or Dust.
Animal Oils.	Green Fruit.
Animals (Living).	Green Vegetables.
Bar—Gold—Silver—or Dust,	Grindstones.
Ballast—Ships.	Guano and Manures.
Beche-le-mer.	Gum (Kauri).
Black Oil.	Hair.
Bones.	Hemp.
Bone Products.	Hides.
Books— (Printed).	Horns.
Bristles.	Iron (Old).
Cables and Anchors.	Iron (Pig).
Canes and Battans.	Lime-juice.
Casks (Old).	Live Animals.
Coal and Coke.	Luggage (Passengers’).
Cocoa Fibre.	Marble (Bough)—unmanufactured.
Cocoanuts.	Manures and Guano.
Cocoanut Oil.	Material for paper-making—raw.
Coke.	Meat (Fresh).
Coin—Gold or Silver.	Meat (Preserved).
Copper (Unmanufactured).	Metals (Old).
Copra.	Military and Naval Stores.
Cotton (raw).	Millstones and Grindstones.
Cotton (Waste).	Nails (Yellow Metal).
Cotton-wick.	Natural History (Specimens of).
Crude Petroleum.	Naval and Military Stores.
Curiosities.	Oakum.
Dolomite.	Oars.
Dyers’ Materials.	Ores.
Effects (Passengers’).	Oils (Animal).
Felt (Sheathing).	Oil (Black).
Fibre—Cocoa Fibre—Pulii—Copra.	Oil (Cocoanut).
Fish (Fresh).	Oil (Sperm).
Fresh Meat.	Old Casks.
Flax.	Old Iron.
Flock.	Old Metals.
Fruit (Green).	Old Hope.
Garden Seeds.	Old Sails.

Packages

1871. 34̂ VIC. No. 22. 39

Consolidated Revenue Fund (No. 5).

F bee L ist .

Packages in whicli goods are usually Silver in bar or coin.

imported. Skins.

Paper-making material (Eaw)—and Eags. South Sea Island produce (except specially

Paving-stones. rated).

Passeiigers’ luggage and effects.	Specimens of K'atural History.
Petroleum (Crude).	Sperm Oil.
Pitch.	Staves and Shooks.

Plants.	•	Stone (Eough)—unmanufactured.
Printed Books.	Stone (Paving).
Pulu.	Stores (Military and Naval).

Eags and Paper-making material (Eaw).	Sulphur.
Eattans and Canes.	Tallow and Animal Oil.
Eaw Cotton.	Tar.
Eesin.	Tortoise-shell.
Eods (Yellow Metal).	Trees and Shrubs.
Eope (Old).	Vegetables (Green).
Eough Stone and Marble (IJnmanu-	Waste Cotton.

factured). Wlialebone.

Sails (Old).	Wheat.
Sandalwood.	Wheaten Flour.
Seeds (Oarden).	Wick (Cotton).
Sewing Machines.	Wool.
Sheathing (Pelt).	Yams.
Shell (Tortoise).	Yellow Metal.

Ships Ballast.	Do.	Eods.
Shoolcs and Staves.	Do.	Nails.
Shrubs and Trees.