No. 306.

31 VICTORIA, secured the goods and the other moiety to the account of customs duties, and such last-mentioned moiety shall go to and form part of the consolidated revenue of Victoria.

Fraudulent entries.

Drawbacks allowed.

Drawback not allowed in certain cases.

Commissioner

of goods to meet exigencies.

8. If any package entered for duty is found to contain goods not mentioned in the entry or invoice, or if any goods are found which do not correspond with the description thereof in the invoice, and such omission or noncorrespondence shall appear to the commissioner to have been made for the purpose of avoiding the payment of the duty or any part of the duty on such goods, or if it shall appear to the commissioner that in any invoice or entry any goods entered for ad valorem duty have been undervalued with such intent as aforesaid, or if the oath or declaration made with regard to any such invoice or entry is wilfully false in any particular, then in any of the cases aforesaid all the packages and goods included or pretended to be included or which ought to have been included in such invoice or entry shall be forfeited.(a)

9. When coffee tea sugar rice or hops imported into Victoria before on or after the sixth day of February One thousand eight hundred and sixty-seven shall have been on or after the said sixth day of February or shall be exported therefrom for drawback, if proof be made to the satisfaction of the collector of customs that the full duties due on importation had been paid and that such goods had been duly landed at the port for which the same had been cleared, a drawback of the duty paid thereon shall be allowed; but no goods entered out for drawback on or after the said sixth day of February shall be entitled to a greater amount of drawback than the duty imposed on such goods under this Act.

10. No drawback shall be allowed upon the exportation of any goods entered for drawback or as stores which shall be of less value than the amount of the drawback claimed or on which the duty shall not amount to five pounds; and all such goods so entered shall be forfeited.

11. The commissioner may, subject to regulations to be apmay permit entry proved of by the Governor in Council, permit the entry of any goods under this Act in such form and manner and on such conditions as he may direct, to meet the exigencies of any case to which the provisions of this or any other Act relating to the customs may not be strictly applicable.

Mode of ascer

taining strength of overproof

&c.

12. If the strength of any spirits cordials liqueurs or strong waters sweetened or mixed with any article so that the degree of sweetened spirits strength cannot be ascertained by Sykes' hydrometer (including all alcohol diluted or undiluted with water or other menstruum and containing in solution any essence essential oil ether or other flavoring or other substance whether of natural or artificial origin) shall exceed the strength of proof, the strength shall be ascertained by such means as shall be from time to time directed by the Governor in Council; and such spirits cordials liqueurs and strong waters Second Schedule. shall be liable to the duty at the rate in the Second Schedule hereto mentioned in proportion to the strength so ascertained as aforesaid.

66

(a) The provisions of this section are extended by 38 Vict. No. 503 s. 7, " Customs and Excise (Customs Amendment 1874)," post, p. 751.

(b) The Second Schedule is repealed by 35 Vict. No. 400 s. 2, “ Customs and Excise (Duties Amendment 1871)," post, p. 738.

No. 306.

13. The provisions of all laws now or hereafter during the con- 31 VICTORIA, tinuance of this Act in force relating to the customs shall (save in so far as the same are inconsistent herewith or are altered hereby) Laws relating to be deemed and taken to be incorporated with this Act, and shall be the customs in applied so far as the same can be applied to the collection recovery continuance of and management of the duties enumerated in the Schedules hereto where inconsis respectively.

force during the

this Act except

tent to be deemed to be incorporated with

14. This Act shall be deemed and taken to have been in force this Act. and to have come into operation on and from the sixth day of Commencement February in the year of our Lord One thousand eight hundred and

of Act.

[The Second, Third, and Fourth Schedules are repealed by 35 Vict. No. 400 s. 2, infra.]

An Act to grant certain Duties of Customs and to
repeal and alter certain other Duties of Customs.
[23rd November 1871.]

E it enacted by the Queen's Most Excellent Majesty by and with Preamble. the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows:

35 VICTORIA, No. 400.

Title of Act.

Repeal of part of
No. 306.

First Schedule.

Existing customs laws incor

Act.

1. This Act may be cited as "The Duties of Customs Act 1871.” 2. So much of the Act No. CCCVI. as is mentioned in the First Schedule to this Act is hereby repealed as and from the seventeenth day of May One thousand eight hundred and seventy-one.

3. The provisions of all laws now or hereafter in force relating to the Customs shall (save in so far as the same are inconsistent porated with this herewith or are altered hereby) be deemed and taken to be incorporated with this Act, and shall be applied so far as the same can be applied to the collection recovery and management of the duties enumerated in the Second and Third Schedules hereto respectively.

Grant of duties of customs.

Schedules.

4. There shall be charged collected and paid for the use of Her Majesty her heirs and successors the duties of Customs specified in Second and Third the Second and Third Schedules to this Act subject however to the exemptions mentioned in such Schedules, and to any other exemptions allowed or to be allowed under or by virture of the authority contained in "The Customs Act 1857" or under any other law now or hereafter in force relating to duties of Customs.

Second and Third
Schedules.

Confirmation of

past acts.

See 38 Vict. No.

Excise (Duties
Amendment

5. The Second and Third Schedules hereto and everything therein contained are to be read and construed as part of this Act; and all acts done on or after the days referred to in such Schedules shall be as valid as if this Act had been passed and had come into operation on the seventeenth day of May One thousand eight hundred and seventy-one, and the duties on all goods wares and merchandise imported into Victoria or delivered for home consumption on or after 489" Customs and the dates named in such Schedules respectively shall be paid collected and recovered, and payments in respect thereof may be repaid and adjusted as if this Act had been passed and had come into operation on such seventeenth day of May as aforesaid: Provided always that no duty shall be levied upon any article which was prior to the said seventeenth day of May, exempt from duty, and which is also exempted from duty by the third schedule to this Act; nor shall any duty be levied on any article higher than the duty leviable on such article under the Third Schedule to this Act: Provided further, that all claims under this proviso be made within the present year.

1874)," post, p. 746.

THE SECOND SCHEDULE.

[The operation of this schedule, referring to duties chargeable on imports between 17 May and 1 August 1871, inclusive, is exhausted.]

35 VICTORIA, No. 400.

THE THIRD SCHEDULE.

In lieu of the duties of Customs now chargeable on the undermentioned articles on their importation into Victoria by land or sea, the following duties shall, on and after the second day of August 1871 (except as to articles against which another date is inserted), be charged, viz.:

Section 4.

35 VICTORIA,

No. 400.

TABLE OF IMPORT DUTIES-THIRD SCHEDULE-continued.

(on and after 11th August 1871)... |{