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.

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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.