Articles and materials (as may from time to time be specified by the treasurer which are suited only for, and are to be used and applied solely in, the fabrication of goods within the colony, free. All decisions of the treasurer in reference to articles so admitted free to be published from time to time in the Government Gazette. Upon all goods, wares, and merchandise imported into Queensland, other than those mentioned herein, for every £100 ($186.65) of the value thereof, a duty of £25 ($121.66).

TASMANIA.

CUSTOMS REGULATIONS.1

Ad valorem.—In all cases where an ad valorem duty is imposed on any goods according to the true and real value of such goods, such value shall be understood to be the fair market value thereof in the principal markets of the country whence the same were last exported, including the value of any outside case, cask, or covering of any kind in which such goods are contained, and which will be a recognized article of commercial value for other purposes after it has ceased to be used as such case, cask, or covering as aforesaid.

Printed copy transmitted under date of September 24, 1898, by Consul Webster, of Hobart, and corrected up to April, 1900, in the Bureau of Foreign Commerce.

Any trade discount appearing upon the face of any invoice to have been allowed to the importer of any goods shall not be considered as part of the value of such goods, but any other discount or allowance shall be deemed to be a portion of such value.

If the goods in any entry inward be liable to pay duty according to the value thereof, the importer or his agent shall produce to the collector the genuine invoice or other account of such goods received by such importer or his agent, and make a declaration in the form in the schedule (5); and the governor in council may from time to time alter the form of such declaration.

Every such declaration shall be subscribed by such importer or agent in the presence of the collector; and every person who makes any such declaration falsely shall be liable to a penalty not exceeding £50.

If any such declaration shall be made falsely by any person as the agent, clerk, or servant of the importer, such importer shall be liable to a penalty not exceeding £50; but nothing herein contained shall be held to exempt such agent, clerk, or servant from any penalty to which he may be personally liable in respect of such false declaration under this act.

The collector shall not be compellable to receive a declaration made by any person who shall appear to such collector to be under the age of 16 years.

The importer of any goods liable to pay duty according to the value thereof shall produce to the collector, upon making any entry inward of such goods, the original invoice thereof.

Fraudulent entries.-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 collector 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 collector that in any invoice or entry any goods entered for ad valorem duty have been undervalued with such intent as aforesaid, or if the declaration made with regard to any such invoice or entry is willfully 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.

The provisions of this section shall extend to all goods entered, whether the duty shall be paid at the time of entry or eventually become payable if the goods be entered for the warehouse.

The collector may at any time require any importer to produce to him for inspection the shipper's statement showing the values of the shipment of goods shipped to such importer; and the collector may refuse to pass any entry for such goods until such shipper's statement is produced as aforesaid.

Outside covering.-The ordinary outside casing or covering of any goods, wares, or merchandise liable to a "specific duty," as set forth in schedule 2, or exempt from duty, as set forth in schedule 4, shall be exempt from duty under this act; but any outside or inside casing or covering which has a commercial value for other purposes after it has ceased to be used as such casing or covering shall be subject to duty under this act in the same manner and at the same rate as if such casing or covering had been imported into Tasmania without any such goods, wares, or merchandise being contained therein.

Collector to seal invoice.-The collector shall seal the invoice produced to him as herein before mentioned with such seal as the treasurer may approve, and shall return such invoice so sealed to the importer or his agent; and it shall be lawful for any person who may purchase the goods mentioned in such invoice, and to whom the importer may have produced or exhibited any document purporting to be the invoice thereof, to demand from such importer or his agent the perusal of the sealed copy of such invoice; and if such importer or his agent shall refuse to allow the perusal of such sealed invoice, or to furnish a true copy thereof, he shall be liable to a penalty not exceeding £50.

Undervalue.-If, upon the examination of any goods entered for duty which are chargeable with duty upon the value thereof, it appears to the collector that such goods are not valued according to the true and real value thereof, as herein before mentioned, or that they are properly chargeable with a higher rate or amount of duty than that to which they would be subject according to the value thereof, as described in the entry, it shall be lawful for the collector to detain the same, in which case he shall forthwith give notice in writing to the person entering the same of the detention of such goods and of the value thereof as estimated by such collector, by delivering such notice either personally or by post to such person, addressed to him at his place of abode as stated in his entry; and the collector shall, within fourteen days after the detention of such goods, determine either to deliver such goods on the entry of such person or to retain the same for the use of the Crown, in 10635-35

which latter case he shall cause the value at which the goods were so entered, together with an addition of £5 per centum and the duties already paid on such entry, to be paid to the person entering the same in full satisfaction for such goods, or may permit such person on his application for that purpose to amend such entry at such value and on such terms as the collector may direct; and if the collector retain such goods he shall dispose of them by public auction for the benefit of the Crown, and if the proceeds arising therefrom in case of sale exceed the sums so paid, and all charges incurred by the collector, one moiety of such surplus shall be applied by the treasurer in such manner as the governor in council may approve, and the other moiety shall be accounted for, paid, and carried to account as duties of customs under the direction of the treasurer.

*

Spirits and tobacco.-If any goods hereinafter enumerated or described are imported or brought into Tasmania, then and in every such case such goods shall be forfeited and shall be destroyed or otherwise disposed of, as the treasurer may direct

Spirits (not being perfumed or medicinal spirits), unless in ships of 50 tons burden at least, and in casks or other vessels capable of carrying liquids, each of such casks or other vessels being of the size or content of 14 gallons at least, and duly reported, or in glass bottles or stone bottles packed in casks or cases, and being really part of the cargo of the importing ship and duly reported; Snuff or tobacco, cigars or cigarettes, unless in ships of 50 tons burden at least, and in whole and complete packages, each containing not less than 40 pounds net weight, and not containing any other goods, and unless into such ports as are or may be approved by the governor in council for the importation and warehousing of tobacco;

anything contained in the twenty-third, one hundred and twenty-fourth, and one hundred and twenty-fifth sections of the customs act to the contrary notwithstanding:

Provided, That any person may make entry inward of any tobacco, cigars, or cigarettes of not more than 5 pounds net weight for his private use, or 10 pounds as samples for the purpose of trade: Provided always, That such person declares before the collector or a justice of the peace that the tobacco, cigars, or cigarettes so entered as aforesaid are for the private use of the person importing the same, or as samples for the purpose of trade, anything contained in this act or in the customs act notwithstanding; and any person who willfully makes such declaration as aforesaid falsely shall be liable to a penalty of a sum not exceeding £50.

Any entry inward of liquor for home consumption, made pursuant to the law for the time being in force for the regulation of the customs in this colony, if made by any person not being the holder of a wholesale license or public-house license under "the licensing act, 1889," shall be valid and effectual if such entry is accompanied by a declaration made before the collector or a justice of the peace by the person importing the same that the liquor so entered is for the private use of such person, anything contained in the said act to the contrary notwithstanding; and any person who willfully makes any such declaration falsely shall be liable to a penalty not exceeding £50.

No such entry shall be made by any such person of any wines exceeding 1 pipe, or of any spirits exceeding 35 gallons, or of malt liquor exceeding 55 gallons.

Wines and malt liquors may be converted into vinegar in bond under such regulations as the governor may approve, and thereupon such wines or malt liquors shall be liable to the duty on vinegar only.

Notwithstanding anything contained in section 18 of the customs act, all spirits under proof according to Sykes's hydrometer shall be charged with duty as if the same were hydrometer proof.

Goods in bonds.-Previously to the issue of any certificate in respect to goods stored in any public bonded warehouse, the warehouse keeper shall cause the rate of rent payable for goods specified therein, and also the customs quantities of such goods, to be marked on the certificate thereof; and any person other than the proper officer of customs who shall erase or alter any such customs quantities so marked shall for every such offense be liable to a penalty not exceeding £100.

Warehouse charges.-All goods liable to pay duty according to the value thereof which shall be deposited or secured in any public bonded warehouse under the customs act shall be subject to a charge of sixpence upon the receipt of each package into such warehouse, and rent at the rate of twopence per week for every £25 or fractional part of £25 of the value of each package, anything contained in section 9 of the customs act and the schedule to the customs amendment act to the contrary notwithstanding.

The governor in council may from time to time make, alter, and revoke regulations for any of the purposes of this act, and any such regulations may prescribe penalties not exceeding £50 for the breach thereof. All such regulations shall be published in the Gazette, and shall take effect from the date named therein, and

after such date and publication shall have the force of law as if the same had been inserted in this act: Provided, That until any regulations made under the act shall come into force, the existing regulations made under any act hereby repealed shall continue and be of full force and effect.

a From the Board of Trade Journal, London, for December, 1896. Corrected to April, 1900. Duties reduced to United States equivalents in the Bureau of Foreign Commerce.

Spices of all kinds, not ground or powdered..
Spices of all kinds, ground or powdered.
Spirits of tar and naphtha

Spirits:

On all kinds of spirits and strong waters imported,
and not otherwise enumerated, of any strength
not exceeding the strength of proof, and so in
proportion for any greater strength than the
strength of proof, ascertained by Sykes's hydrom-
eter, calculated and charged for duty on quan-
tity not being less than one thirty-second part of
a gallon for spirits in case, and on quantity not
being less than one-tenth part of a gallon for
spirits in bulk.

Cordials, liquors, bitters, sweetened or mixed with
any article so that the degree of strength can not
be ascertained by Sykes's hydrometer, calculated
and charged for duty on quantity not being less
than one thirty-second part of a gallon.
Methylated, containing not less than 10 per cent
of commercial wood spirit, and permanently un-
fitted for drinking purposes, calculated and
charged for duty on quantity not being less than
one fifth part of a gallon.
Perfumed, perfumed waters, bay rum, and toilet
vinegar.

Gallon

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