NOTICES ISSUED BY THE COMMISSIONER OF CUSTOMS TO ALTER, AMEND, OR EXPLAIN THE CUSTOMS ACT, 1858.

Appendix to the Journals of the House of Representatives, 1861 Session I, D-05

D—No. 5.

NOTICES ISSUED BY THE COMMISSIONER OF CUSTOMS TO ALTER, AMEND, OR EXPLAIN THE CUSTOMS ACT, 1858.

RETURN TO AN ORDER OF THE HOUSE OF REPRESENTATIVES, DATED 26th JUNE, 1861

(Mr. Dick.)

D—No. 5

ALTEKATTONS IN TARIFF,

No. 1. (CIRCULAR.) Office of Commissioner of Customs, Auckland, 23rd August, 1859. Sib, — The Collector of Customs at Auckland having submitted for the decision of the Government, (No 443 ) the question of the liability of sundry articles to duty under the Tariff now in force j and it being probable that the same difficulties will occur at other Ports of the Colony, I have the honor, by direction of the Commissioner of Customs, to forward, for your information aud guidance, a list of the Articles upon which the decision of the Government has been given with respect to their liability to the payment of Duty, and their classification under the Tariff. I have, &c, R. F. Poster. The Collector H. M. Customs, Wellington, &c, &c.

Enclosure in No. 1. LIST OF ARTICLES SUBMITTED FOR DECISION.

MISCELLANEOUS.

Chargeable with Duty as Oilman's Stores. Free, as not coi ting under the designation of Oilman's Stores. Capers Macaroni Olives Vermicelli Salad Oil Sardines Anchovies Flavouring Essences Gelatine Isinglass Olive Oil, perfumed Arrowroot Bath Bricks Blacking Blue Carraway Seeds Cheese Curry Powder Groats Hops Lemon and Lime Juioe Night Lights Oatmeal Potted or Preserved Meats Preserved Salmon Pearl Barley Sago Salt Soda Crystals Soups (Fish or Vegetables preserved) Starch Syrups Tapioca Wax Vestas Whiting Vinegar (in casks)

Articles. Decisions. Agricultural Implements and Machinery ... Black Lead ... Candied Peel ... Gun Barrels ... Gutta Percha... Free as unenumerated Articles. Free. Chargeable as Dried Fruit. Chargeable as Fire-Arms. Articles manufactured solely of Gutta Percha are not chargeable, but where the manufacture is composed of any of the articles comprised in Sub-Section 7 of Section 1 of the Act, and the Gutta Percha is used merely to maka it waterproof, it is clearly chargeable. Duty to be levied on Nett Weight. Free. Chargeable under Sub-Section 7. Free. Chargeable as Fire Arms. Not to be charged as Hardware. Are Ironmongery. Free. Hollow Ware and Tinware Iron Ware, Fencing Jams and Jellies Linseed Oil and Paint ... Pistols (Revolvers) Ploughs, Harrows, &c. ... Window Sash Weights ... Shot Brass Sheaves, Iron Blocks, and Manufacured Iron Work for Ships. ...' Spades, Digging Forks and Scythes Free. Chargeable as Cutlery, Hardware, &c.

B—No. 5

ALTERATIONS IN TARIFF.

No. 2.

(circular.) Office of Commissioner of Customs, Auckland, 3rd October, 1859. Sir, — r-Kj mo ") -^ ne question having been brought under the consideration of the Commissioner, whether ' v Orange Bitters, Cherry and Ginger Cordials, &c, are liable to duty at 9s. per gallon, under SubSection 8 of Section 1, of the " Customs Duties Act, 1858," I am instructed to inform you, that these Articles are chargeable with Spirit Duty ; and that, as a general rule, this rate of Duty is to be levied. Where, however, the Importers will declare, and you will certify, that articles of the description referred to, do not contain above Ten per cent, of Spirit, they may, upon application to the Commissioner, be admitted at Four Shillings per cubic foot measurement. If it should be inconvenient to the Importers to await the result of a reference to the Commissioner, the articles may be admitted at the lower rate, on their given bond for the higher duty, if the application should not be acceded to. I have, &c, R. F. Portbs. The Collector H.M. Customs, Wellington.

No. 3. (•tRCUI/AR.) Office of Commissioner of Customs, Auckland, 15th June. 1860. (N». 214.) *».— ~ I have the honor, by direction of the Commissioner of Customs, to forward for your information and guidance, a List of Articles respecting which enquiries have been made and decisions givem, as to their liability to duty under present Tariff; being in continuation of the List enclosed in the circular letter of 23rd August, 1859, No. 443. I have, &c, R. F. Portkr. The Collector H.M. Customs, Wellington, &c, &c.

Enclosure in No. 3. List of Articles respecting which enquiries have been made and decisions given, as to their liability to duty under present Tariff; being in continuation of List forwarded per circular letter of 23rd August, 1859, No. 443.

4

Articles. Commissioner's Decisions. Almonds in the Shell ... Biscuits and Ginger Bread Chain (not being imported or adapted for ships or boats) ... Cotton Wick ... Eau de Cologne Duty free. Duty free. Chargeable as Ironmongery with duty at Ss. per cwt. Duty free. Chargeable as Spirit or Strong Waters with duty at 9s. per gallon. Horse Shoes, Hay Forks, and Bullock Bows Chargeable as Hardware and Ironmongery, with duty at 3s. per cwt. Iron Beadsteads, Iron Chairs, and Carriage Lamps Chargeable as Hardware and Ironmongery, with duty at 3s. per cwt. Duty free. Duty free. Iron Hurdles ... ... Jewelry, Clocks and Watches Lobsters, Oysters, Herrings and other Fish Machinery ... ... ... Orange Bitters, Cherry and Ginger Cordials, &c. Ploughs, Harrows, &c. ... ... Duty free. Duty free. See Circular letter of 3rd October, 1859, No. 520. Duty free.

ALTERATIONS IN TAEIFF.

D—No. 5

No. 4. Office of Commissioner of Customs, Auckland, 13th November, 1860. Sis,— I have the honor, by direction of the Commissioner of Customs, to forward, for your informa- (No. 432.) tion and guidance, a List of Articles respecting which enquiries have been made and decisions given as to their liability to duty under present Tariff: being in continuation of Lists enclosed in the Circular letters of 23rd August, 1859, No. 443, and of 15th June, 1860, No. 214. I have, &c, R. F. Porter. The Collector H.M. Customs, Wellington, &c, &c.

Enclosure in No. 4. List of Articles on which enquiries have been made and decisions given as to their liability to duty under the new Tariff: being in continuation of Lists forwarded to Collectors per Circulars of 23rd August, 1859, No. 443 and 15th June, 1860, No. 214.

5

Articles. Commissioner's Decision. Rick and Winnowing Cloths Steel (Bar) ... Table Covers (oil cloth)... Duty free, where the fabric is not superior to Ordinary Sail Cloth. Duty free. Chargeable as manufactures of Linen or Cotton, with duty at 4s. per cubic foot. Duty free. Duty free, in whatever description of package or vessel it may be imported. Tarpaulins and Floor Clothe Vinegar

Articles. Decisions. Coffee, Essence of Corrugated and Galvanized Iron and Galvanized Iron Tiles Crab, Winches Forge Bellows Forges and Nozzles Galvanized Iron Buckets Do. Iron Ware, as Guttering Angles, Ridge Caps, and Ornamental parts of Roofs ... ... ... Garden Clogs Huckaback ... Iron Cart and Dray Axles, (separately imported) ... Iron Supports for Wire Fencing... Jews Harps... Free. Chargeable at 3s. per cwt. Free. Free. Chargeable at 3s. per cwt. Ironmongery at 3s. per cwt. Ironmongery at 3s. per cwt. Free. 4s. per cubic foot, whether of hemp or flax. Pepper Safes (Iron)... Sausage Machines Shovels Tanks (Iron) Tin plates in Boxes ... Tinman's Tools Whaling Guns Wire (small) as Bell Wire Volunteer Uniforms ... Free. Free. Not liable as Ironmongery. Chargeable as Spice at 4s. per cubic foot. Chargeable at 3s. per cwt. Free. Ironmongery at 3s. per cwt. Free. Free. Chargeable at 3s. per cwt. Free. Ironmongery at 3s. per cwt. Subject to duty.

D—No. 5

ALTERATIONS IN TARIFF.

No. 5. (circular.) Office of Commissioner of Customs, Auckland, Bth April, 1861. Sir, —. /"NT lU\ With reference to the decision conveyed in the enclosure to the Circular letter of the 13th °" '' November, 1860, No. 432, respecting the duty chargeable on Galvanized Iron, lam directed by the Commissioner to inform you that the above decision has been revised, and that in future, that article is to be admitted duty free. I have, &c, R. F. Porter. The Collector H.M. Customs, Wellington, &c, &c.

6