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.