No. 169. the Crown for exportation or home consumption; and all sugars so 27 VICTORIA, delivered shall be lodged and secured in such premises under such conditions regulations and restrictions as the commissioner shall from time to time direct. bond special or 15. Upon the entry of any sugar to be refined in any premises Refiner to give approved under this Act the owner or occupier shall give bond to general. the satisfaction of the officers of the customs in a sum equal to In lieu of 21 Vict. double the amount of the duty payable upon a like quantity of No. 13 s. 91. sugar with a condition that the whole of such sugar shall be subjected to the process of refinement upon the said premises and that within four months from the date of such bond the whole of the refined sugar treacle and molasses produced by such process shall be either exported from the premises or delivered into an approved bonded warehouse under the locks of the Crown for the purpose of being eventually so removed or exported or admitted to home consumption; or with the sanction of the commissioner the owner or occupier of any such premises may give a general bond for the security of the duties payable upon all sugar which may be removed to such premises for the purpose of refinement and upon all sugar treacle or molasses which may be produced by such refinement. 16. [Repealed by 29 Vict. No. 293 s. 1.] "transhipment" 17. The word transhipment in the one hundred and thirty- Meaning of word second clause of "The Customs Act 1857" shall include conveyance in 132nd section by inland carriage from one port to another. of "The Customs Act 1857." obedience to rules ance of the Cus 18. Every person who shall knowingly be guilty of any evasion Penalty on wilful or fraud of or in respect to any rule order or regulation made in evasion of or diss pursuance of this or any other statute relating to the customs, or made in pursushall knowingly or wilfully act contrary to any such rule order or toms Acts. regulation, shall, in cases where no other penalty is provided, be liable to a penalty not exceeding one hundred pounds. may appoint goods on landing * 19. The commissioner may by order from time to time appoint Commissioner any place or places for the examination of any goods on the landing places for the thereof and require from the owner or occupier of any place so examination of appointed such security by bond or otherwise as he may think fit and require secufor the payment of the duties which may be or become payable on owner or occuany goods from time to time there deposited; and a notification of pier. the appointment of any such place shall be given in the Government Gazette. rity from the warehouses be tificates of goods mark the cus 20. The owner or occupier of every bonded warehouse shall owners and occupreviously to the issue of any certificate in respect to goods stored plers of bonded in such warehouse cause the rate of rent payable for the goods fore issuing cerspecified therein and also the customs quantities of such goods as in bond shall furnished by the proper officer of customs to be marked on the toms quantities certificate thereof and any person other than the proper officer of on the certifcustoms who shall erase or alter any such customs quantities So Penalty for altermarked shall for every such offence be liable to a penalty not quantities. exceeding one hundred pounds. 21. The words "spirits cordials liqueurs or strong waters sweetened or mixed with any article" used in the Schedule to the Act 18 Victoria No. IX. shall henceforth be taken to include all alcohol diluted or undiluted with water or other menstruum and containing in cates. ing the customs Meaning of the words "spirits" and "wine" in the Act 18 Vict. No. 9. No. 169. The Schedule to 18 Vict. No. 9 is repealed by 29 Vict. No. 293 27 VICTORIA, Solution any essence essential oil ether or other flavoring or other substance whether of natural or artificial origin. Provided always that no action or suit shall be brought or instituted or other proceeding taken against any collector or other officer of customs to recover or otherwise in respect of any duties received by such collector or officer on any goods falling within the class of articles hereby directed to be included within the words above recited from the Schedule to the said Act. s. 1. This Act to be 22. This Act shall be construed and incorporated with "The "The Customs Act Customs Act 1857" and the Act 25 Vict. No. CXLIV. incorporated with 1857" and the Act 25 Vict. No. 144. SCHEDULES. Sections 3 5. Section 7. SCHEDULE A. For every warehouse requiring the separate services of a locker, the annual fee of £250. For two or more warehouses conjointly requiring the services of one locker only, whether such warehouses are owned or occupied by one or more persons, an annual fee of not less than £250, to be paid in such proportions in respect of each such warehouse as may be directed by the commissioner, and no less a sum than £100 shall be paid in respect of any such warehouse. SCHEDULE B. For every dray or vehicle to be licensed to carry goods under bond, the fee of £1. Preamble. An Act for granting to Her Majesty certain Duties MOST OST GRACIOUS SOVEREIGN, Whereas we Your Majesty's most dutiful and loyal subjects the Legislative Assembly of Victoria in Parliament assembled did on the eleventh day of April in the year of our Lord One thousand eight hundred and sixty-six freely and voluntarily vote that a supply be granted to your Majesty; and whereas towards raising such supply we did on the eleventh day of April aforesaid vote that the several duties hereinafter mentioned be charged; we do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's Most No. 293. Excellent Majesty by and with the advice and consent of the Legis- 29 VICTORIA, lative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows: [This Act, except s. 9 and part of s. 12 and except s. 13, repealed by 31 Vict. No. 306 s. 1," Customs and Excise (Duties)," infra.] be approved of 9. The Governor in Council may by order appoint private ware- warehouses to houses for the bonding of all goods subject to ad valorem or package and on what duties, and may determine the fee or the proportion thereof payable conditions &c. therefor by any proprietor of such private warehouse. Commissioner lations as to Repealed by 31 12. The commissioner may, [subject to regulations to be approved 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 and may] make regulations for the exportation and reim-) (Duties),” infra. portation of samples of goods. s. 1," Customs and Excise warehouse. 13. The commissioner may from time to time make regulations Quantity of goods as to the minimum quantity of goods which may be delivered from delivered from the warehouse for home consumption or exportation or conveyance coastwise. An Act for granting to Her Majesty certain Duties E it enacted by the Queen's Most Excellent Majesty by and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows: 31 VICTORIA, No. 306. No. 293. First Schedule. 1. The Act of the Parliament of Victoria mentioned in the First Schedule hereto to the extent to which the said Act is in and by the Repeal of 29 Vict. Said Schedule expressed to be repealed, shall be and the same is hereby repealed; but nothing herein shall invalidate or affect any act or thing done, or any order or appointment made, or any proceedings commenced under or by the authority of the said repealed Act; and all penalties incurred and offences committed under and against the said Act shall be enforced and punished, and all proceedings commenced may be continued, as if the said Act had not been repealed. Value of goods how estimated. Value of goods in certain cases to be verified by declaration of im porter or agent. 2. [Repealed by 35 Vict. No. 400 s. 2, "Customs and Excise (Duties Amendment 1871)," post, p. 738.] 3. In all cases where any duty is imposed on any goods imported ad valorem or 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 exported with ten per centum added. 4. In all cases where a duty is imposed on any goods imported ad valorem or according to the true and real value of such goods, such value shall be verified at the time of entry by the production of the genuine invoice and by the declaration of the importer of such goods or his authorised agent in manner and form following (that is to say) :—(a) Port of I A.B. do hereby declare that the invoice now produced is whence the same were exported. One thousand eight hundred and Witness my hand this day of A.B. day of Officer may assess value. Collector [or other proper officer]. And such declaration shall be filled in and shall be verified by the signature of the importer or of his authorised agent in the presence of the collector or other proper officer at the port of importation. 5. If upon view and examination of such goods or otherwise it appears to the proper officer that the said goods are not valued according to the true and real value thereof as herein before mentioned, then and in such case the proper officer may detain the goods and shall assess the value thereof; and in case the importer or his agent shall object to pay duty according to the value of such (a) The Commissioner may vary this form. See 38 Vict. No. 503 s. 4, "Customs and Excise. (Customs Amendment 1874)," post, p. 751. No. 306. goods so assessed by the proper officer, or in case the value of such 31 VICTORIA, goods is unknown or uncertain, then the value of such goods shall be ascertained according to such rules and regulations as the Governor in Council may from time to time make in that behalf; and the duties shall be paid according to the value so ascertained, and all regulations made under the Act hereby partly repealed shall have the same force and effect until altered or repealed as if made under this Act. on oath. 6. The collector may if he shall think fit dispense with the Examination of production of the genuine invoice aforesaid; and in such case and importer or agent in all other cases when he shall think fit, he shall examine any importer or his agent upon oath as to the value of any goods liable to duty according to the value thereof; and in case the importer or his agent shall upon being summoned neglect or refuse to attend. for examination or shall refuse to be sworn or to answer such questions as shall be put to him by the collector or to produce or account to the satisfaction of the collector for the nonproduction of any such invoice, then and in every such case the value of such goods as assessed by the proper officer shall be deemed to be the true and real value thereof; and such importer or agent shall also be liable to pay any penalty provided by any law now or hereafter in force relating to the customs in like cases of neglect or refusal to attend or to be sworn or to answer questions upon inquiries by the commissioner or any officer of the customs. undervalued. 7. If the importer of such goods or his agent shall neglect or How goods to be refuse to pay the duties imposed thereon after such examination and dealt with if assessment by the proper officer or other person appointed for that purpose under any regulation or order by the Governor in Council, and also the costs of such examination and assessment in the event of the valuation being greater than declared on the bill of entry, the collector or other proper officer may, and he is hereby required to, take and secure such goods with the packages thereof, and shall cause the same to be publicly sold within the space of twenty days at the most after such examination and at such time and place as such officer shall by four or more days' public notice appoint for that purpose; and the said goods shall be sold to the highest bidder, and the money arising from the sale thereof shall be applied in the first place in payment of the duties due upon such goods together with the costs and charges that shall have been paid or incurred for or on account of 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 the one moiety thereof to the officer who shall have detained and 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. Provided nevertheless that the commissioner may, if he shall think fit, elect after payment in the first place of the duties costs and charges as aforesaid to pay the balance to the importer of the said goods or his agent less ten pounds per centum, which sum so deducted shall be paid the one moiety thereof to the officer who shall have detained and |