retain such duty of £5 per cent of the gross sales of the goods so sold by him and shall forthwith pay the same over to the receiver-general and treasurer or other proper receiver, and if such vendue master or officer shall neglect to retain such duty, or having retained the said duty shall neglect to pay the same over as aforesaid, every such vendue master or officer shall be personally liable therefor, and the same may be recovered against him by action of debt in any court having jurisdic

tion to the amount.

III. That the words "provisions and stores" in the second section of this act, mentioned as being exempted from the payment of duty when imported for the use of Her Majesty's sea forces, shall not extend or imply to cattle or other live stock imported by any contractor for the supply of fresh meat to Her Majesty's said forces, all which cattle and other live stock shall be liable to the payment of the duties by this act imposed: And provided also, and be it enacted, That it shall not be lawful for the receiver-general and treasurer or collector of revenue, as the case may be, to allow any provisions, spirits, or other stores imported or supplied as aforesaid for the use of Her Majesty's sea forces to be landed or taken out of a bonded warehouse as free of duty, except in the name of the purser or other proper naval officer, as the case may be.

IV. That if any provisions, spirits, or other stores as aforesaid imported or taken out of bond as for the use of Her Majesty's sea forces shall be afterwards applied to any other use than the one mentioned in the entry, order, or delivery or other document under the authority of which the same were landed or taken out of bond as free of duty, the officer in whose name the same were so landed or taken out of bond, or, in case of his death or removal, the officer succeeding him in the same department, shall be liable for all duties due on the same or on such part thereof as shall be so otherwise applied as aforesaid, and the said duties shall be recovered and applied in the same and the like manner as other duties imposed by this act are directed to be recovered and applied.

V. That if any provisions, spirit, or other stores so landed or taken out of bond as aforesaid shall be clandestinely sold or otherwise disposed of other than to the use of Her Majesty's sea forces, every person concerned in such clandestine sale or disposal shall forfeit and pay treble the value of the articles so clandestinely sold or disposed of, and all such articles shall be liable to seizure and condemnation, one moiety of which said forfeiture shall be paid into the public treasury toward the support of this Government and the other to the person suing for the same, and shall be sued for and recovered in the general court of these islands.

VI. That there shall be imposed and paid upon the gross amount of sales of all property disposed of at public auction by order of any of the courts of the colony an auction duty or tax of £2 per cent; and every officer of the court selling any such property at public auction as aforesaid shall retain such duty of £2 per cent out of the gross sales thereof, and shall forthwith pay the same over to the receivergeneral or other proper receiver, and if such officer as aforesaid shall neglect to retain such duty, or, having retained the said duty, shall neglect to pay the same over as aforesaid, every such officer shall be personally liable therefor, and the same may be recovered against him by action of debt in any court having jurisdiction in the amount.

VII. There shall be allowed and paid to any person or persons who shall have paid customs duties thereon a rebate of such customs duties in the following cases:

(1) Upon all lumber used in the fitting up of vessels for the reception of native fruit to be exported from the colony, provided that the person claiming such rebate shall produce to the receiver-general and treasurer or other proper officer a declaration to be made before a justice of the peace by such person, showing the quantity of lumber actually used and upon which such rebate is claimed.

(2) Upon all articles supplied and delivered for the use of any department of Her Majesty's service within these islands, upon the person claiming the same producing to the receiver-general and treasurer a certificate from the chief officer of the department to which the same have been supplied that the articles upon which such rebate of duty is claimed have been bona fide supplied and delivered for the use of the said department: Provided, however, That in the case of articles upon which an ad valorem duty has been paid such rebate shall be calculated and allowed on only onehalf of the contract price for which such article shall have been supplied and delivered to such department.

(3) Upon all kerosene oil used as fuel in the working of a steam, oil, or gas engine, or steam, oil, or gas engines, a drawback of such customs duties to the extent of 90 per cent: Provided, That before any such drawback shall be paid the person claiming the same shall produce to the receiver-general and treasurer a declaration made before a justice of the peace by such person, containing the following particulars, viz: The number of engines worked by him, the power thereof, the times when used, and the quantities of oil actually consumed in the working thereof for any or either of the purposes herein named and upon which such drawback is claimed.

VIII. There shall be allowed, upon the exportation from any of these islands of any cigars manufactured within the colony from tobacco upon which duty has been paid under this act, to any port or place beyond the limits of this Government, a drawback of four pence halfpenny for every 100 cigars so manufactured and exported as aforesaid: Provided, That no drawback shall be allowed unless security by bond to the satisfaction of the chief officer of revenue at the port of exportation shall have been given for the due exportation of such cigars, and that the same shall not be unshipped or relanded at any port or place within the limits of the colony.

IX. The eighty-first section of the "Revenue consolidation act, 1873," allowing a deduction of 10 per cent from the gauge of any spirits or wine upon their first importation into the colony, shall only apply hereafter to wines or spirits that may be so imported in wood and not in bottles.

[Under 39 Victoria, Cap. 18.]

To encourage the establishment of manufactories for preserving, packing, and exporting fruit and other articles of colonial production, the following articles are exempted from the payment of import duty:

Machinery, tools, implements, and other materials necessary in making cans and packing fruit, and other articles of colonial production.

Sugar for making sirup, boxes of tin plate for cans, pigs of tin and lead for solder, empty cans and cases, carboys, muriatic acid for fixing solder, barrels rosin for fixing solder, scrap zine for modifying muriatic acid, lubricating oil for machinery, presses, with sets of dies, squaring shears for cutting tin into various parts of cans, sets of rollers for forming cans, pairs soldering irons, with extra handles, vises and piles for dressing irons, firepots for heating irons, tinners' seaming blocks, tinners' Hoting stoves, tinners' floting plates (iron) for soldering cans, anvils, with hammers and wrenches, capping machines, wheelbarrows and shovels, process tanks and crane for same, steam boiler, with steam pumps, pipes, and fittings, baskets and boxes for handling cans and pines, iron cages for cans during process, kegs nails, lumber, shingles, bundles galvanized iron for fitting up solder molds, solder kettles for making and molding solder.

[Under 50 Victoria, Cap. 12.]

Materials imported or taken out of bond to be used in the building of hotels (under certain conditions) are exempt from payment of import duty.

[Under 56 Victoria, Cap. 17.]

Whenever it is shown to the satisfaction of the governor that any foreign power has accorded to the British consular officers within its dominions the privilege of exemption from the payment of any duties upon official goods and supplies imported for the use of their consulates, it shall be lawful for the governor, by order in council, to declare and direct that all official goods and supplies imported into the colony for the use of the consulates within these islands of any such power shall be exempt from the payment of any duties whatever on their importation.

100 pounds.
do

0 4 2

Arrowroot, tous-les-mois, and all other starches
Asses

Bran, pollard, and oats..

100 pounds

Bread, pilot and navy, and crackers

Bricks..

Butter..

1.0139

Oleomargarine, margarin, and their compounds Printed copy transmitted to the Department of State by Vice-Consul Arthur B. St. Hill, under date of August 31, 1897. Sterling money reduced to United States currency in the Bureau of Foreign Commerce.

All articles for the use of the governor of the island.

All articles and things whatsoever imported by the local government for the police or for public institutions.

All articles specially imported for the use or decoration or building or repairing of any place of worship, and not imported for sale, on the certificate to that effect of the officiating minister.

All articles and things of every description imported by any naval officer on full pay in Her Majesty's service for his use and accommodation, on the certificate to that effect of the officer so importing.

The governor, purchasing any article whatsoever, shall be entitled to have the duty refunded to him out of the public treasury, on the warrant of the governor in executive committee, on the certificate that he is entitled to the refund."

Where horses are purchased by the governor direct from the importer within six months after the date of import, the duty shall be allowed him on the warrant of the governor in executive committee, on the certificate that he is entitled to the refund. All articles and things of every description imported as general, military, or naval stores, for the use of Her Majesty's military and naval forces, and all building materials and supplies, imported or taken out of bond under the authority of Her Majesty's treasury for military and naval services, under certificate from the head of the department concerned. Chargers imported by, and bona fide the property of field officers, or departmental officers of relative rank, or of staff officers, or adjutants of regiments, and necessary for the proper discharge of their military duties, under a certificate from the assistant adjutant-general.

Articles of personal and horse equipment necessary for the performance of military duty, under a certificate from the head of the department concerned. Horses imported for the commissariat department or purchased for the commissariat department within six months of their being imported, under a certificate from the head of the commissariat department.

All bona fide official supplies sent for the use of any consular officer by his Government, if the governor in executive committee, on proof that such Government accords to British consular officers within its territory similar treatment, thinks fit, as a matter of courtesy, to exempt such supplies from customs duties, provided always that such consular officer before receiving such supplies, free of duty, shall make a declaration before the comptroller that such supplies are sent by his Government for his use as consular officer; and provided, also, that any such exemption shall not exempt the consuls from customs duties generally.

Asphalt.

Belting for machinery.

Blubber and heads and offals of fish.

Bones, horns, and dried blood.

Books bound and unbound, almanacs, cards (other than playing cards), papers and printed matter intended for advertisements, pamphlets, newspapers and printed matter in all languages, forms and papers (whether printed or manuscript), maps, charts, school globes, engravings, music, pictures, statues, and other works of art; provided always that the importation of books shall be subject to the provisions of copyright laws.

Bottles of glass or stoneware.

Gunpowder, gun cotton, dy namite, nitroglycerin, and all other explosive matter whatsoever.

Hoesticks.

Horses brought into the island by equestrian companies, provided the same are taken away by them on leaving; and race horses on every occasion after the first importation thereof, provided no drawback had been claimed thereon on exportation. Hulls, boats, masts, spars, apparel, tackle, and furniture of vessels condemned by survey and on which tonnage duty shall have been paid.

Machinery and apparatus imported for the purpose of manufacturing bricks, tiles, cements, pipes, and other articles of the like nature, and for renewing the same as it shall from time to time become worn and useless.

Machinery to be used for the reaping or manufacture of sugar or manufacture of rum. Machinery and apparatus to be used in the construction and establishment of ice factories and for the manufacture of ice.

Machinery and apparatus imported for the purpose of boring for oil or petroleum or for mining asphalt (commonly called manjak), or other minerals.

Machinery and apparatus imported for the purpose of refining oil or petroleum or manufacturing any article of commerce from oil obtained in this colony or for manufacturing fuel from manjak.

Machinery and apparatus to be used in the manufacture of matches.

Machinery and apparatus imported for the purpose of manufacturing tobacco. Metals-old iron and old lead.

Packages in which goods are imported, except new trunks, vats, hogsheads, and puncheons.

Passengers' baggage containing apparel and articles of personal use, and professional apparatus. (All articles of personal use under the act comprise clothing, to let necessaries, jewelry [for personal wear and not for sale], a deck chair, a cup and saucer, a knife and fork, and such like articles, but not crockery, cutlery, glassware, ornaments, pianos, furniture, etc.).

Patterns and samples of no intrinsic value.

Personal effects of individuals belonging to this island dying abroad.
Printing presses, printing paper, printing ink, and type.

Pozzolana.

Rags.

Rawhides and kinds.

Sawdust.

Specimens illustrative of natural history, seeds, bulbs, and roots, and cuttings of plants or shrubs of all kinds.

Straw.

Tablets and tombstones and all the appurtenances thereto imported specially for immediate erection and not for sale, on certificate of the person for whom imported. Tar, pitch, and resin.

Turtle and tortoise shell.

TONNAGE DUES.

All vessels landing or taking on board cargo pay 18. per tou on the registered tonnage, or tonnage duty computed on the weight or measurement of the goods landed or taken on board, but in no case is the tonnage duty computed on the weight or measurement aforesaid to exceed the amount arrived at by calculating the duty at 18. per ton on the registered tonnage.