of goods, or otherwise contrary to this or any other act, shall for each such offense forfeit either treble the value of the goods or of £100 at the election of the collector. 166. Every person who shall remove any goods imported into the colony from any ship, wharf, or other place previous to the examination thereof by the proper officer, without authority, or who shall remove from any wharf or other place any goods entered to be warehoused after the landing thereof, so that no sufficient account is taken thereof by the proper officer, or so that the same are not duly warehoused, or shall be otherwise knowingly concerned in such removal or withdrawal, shall, for every such offense, forfeit treble the value of the goods.

167. Every person who shall ship or unship or be knowingly concerned in the shipping or unshipping of any goods liable to forfeiture under this or any other act relating to the customs, or who shall knowingly carry or conceal or be concerned in the carrying or concealing of any such goods, shall for every such offense forfeit treble the value of the goods.

191. This and every other act now or hereafter in force relating to the duties of customs and regulation of the customs shall extend and apply to the river Murray and all vessels navigating the same as fully and effectually as if such river were part of the high seas within 1 league of the coast of New South Wales, and all vessels navigating the said river shall be deemed to be vessels trading with the said colony or on the coast thereof.

192. If in any prosecution in respect of any goods seized for nonpayment of duties or any other cause of forfeiture or for the recovering any penalty under this or any other act relating to the customs any dispute shall arise whether the duties of customs have been paid in respect of such goods or the same have been lawfully imported or unshipped or lawfully shipped or water borne to be shipped or concerning the place from whence such goods were brought, then and in every such case the proof thereof shall be on the defendant in such prosecution, and the defendant shall be competent and compellable to give evidence.

193. The averment that the collector has directed or elected that any information or proceedings under this or any other act relating to the customs shall be instituted, or that any ship or boat is foreign or belonging wholly or in part to Her Majesty's subjects, or that any person detained or found on board any ship, vessel, or boat liable to seizure is or is not a subject of Her Majesty, or that any goods thrown overboard, staved, or destroyed were so dealt with to avoid seizure, or that any person was employed for the prevention of smuggling or that the offense was committed within the limits of any port, shall be deemed to be sufficient, without proof of any such allegation on the part of the prosecutor or plaintiff, unless the defendant in any such case shall prove to the contrary.

194. If any officer of the customs or other person duly authorized to act as such shall make any collusive seizure or deliver up or make any agreement to deliver up or not to seize any vessel, boat, or goods liable to forfeiture, or take any bribe or gratuity for the neglect or nonperformance of his duty, every such officer or other person shall forfeit for every such offense a sum not exceeding £500 nor less than £10. 195. Every person who shall give or offer or promise to give any bribe, recompense, or reward, or shall make any collusive agreement with any such officer, as aforesaid, to induce him in any way to neglect his duty, or to do or conceal or connive at any act whereby any of the provisions of any act of the imperial Parliament or any law, rule, order, or regulation in force within the said colony may be evaded, every such person shall, whether the offer be accepted or performed or not, forfeit a sum not exceeding £200 nor less than £10.

Scale of license fees for bonded warehouse.

For each warehouse or set of warehouses adjoining or on the same wharf and licensed to the same warehouse keeper, capable of containing not exceeding 50 tons (calculated at 40 cubic feet of space to the ton, but not more than 10 feet in height, being measured upon each floor), £50.

For every 10 tons additional (but not exceeding £300 in the whole), £1.

The measurements to be made by an authorized officer of customs and duly entered by him in a book to be kept for that purpose,

B.

AN ACT to amend and consolidate the laws for the regulation of the customs. [14 May, 1879.] Whereas it is expedient that the several acts now in force for the regulation of the customs should be amended and consolidated into one act, Be it therefore enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the legislative council and legislative assembly of New South Wales in parliament assembled, and by the authority of the same, as follows:

1. After the commencement of this act the whole of the unrepealed sections of the

several acts set forth in the first schedule hereto shall be and are hereby repealed except as to anything previously done under the authority of any of the said acts and except so far as relates to any arrears of duty or to any drawback which shall be or become due or payable; and except so far as may be necessary for the purpose of supporting or continuing any proceeding already taken or to be taken after the commencement of this act; and except as to the recovery or application of any penalty for any offense committed or any forfeiture incurred before the commencement of this act. And all orders and regulations and appointments duly made and all bonds or other securities taken or licenses granted shall nevertheless be valid and effectual. 2. In the construction of this act the following words within inverted commas shall have the meanings and include the persons or things set against them respectively unless inconsistent with the context:

"Boat"-Any vessel employed in removing goods or passengers in port.

"Bonded goods"-All dutiable goods placed in a warehouse under the control of the customs pending the payment of duties.

"Cargo "—All articles of merchandise not being ships' stores, passengers' luggage, or ballast.

"Coaster" or "Coasting ship"-Any ship employed in the coasting trade. "Coasting trade"-Trade by ships from port to port within the colony.

"Collector"-The collector of customs or the principal officer of customs at any port or place or any person duly appointed to act for either.

"Commissioners"-The board called "The commissioners of customs."

"Customs "-The department of customs.

"Dray"-Any wheeled carriage for the conveyance of goods.

"Drawback"-The lawful return of duty previously paid on exportation of goods. "Dutiable goods"-All goods subject to the payment of duty and on which duty has not yet been paid.

"Entry"-The customs document required for the landing or discharge of goods from any importing ship or warehouse.

"Foreign" or "Abroad"-Out of the Colony of New South Wales. "Goods"-Any description of merchandise or chattels.

"Governor"-The governor with the advice of the executive council.

"Hatchway"-Any entrance whatever to the hold of a vessel.

"Importer"-The owner, consignee, or other person then possessed of or beneficially interested in any goods imported until duly discharged by the customs. Justice"-Any justice of the peace.

"Landing waiter"-Any officer authorized to superintend the landing or examination of goods on their importation or exportation.

"Legal wharf"-Any public wharf, quay, railway shed, or other place duly appointed for the lading or unlading of goods.

Master"-The person in command or charge of any ship.

"Month". -Calendar month.

"Office"-Any office or employment in the department of customs.

"Officer," "Proper office," or "Officer of customs "-Any person duly employed or appointed to act in the performance of any duty in the customs or under this act and who shall be deemed the proper officer or other officer named in any act for the collection of customs duties.

"Owner of goods"-Any person entitled, whether as owner or agent for the owner, to the possession of the goods subject to any lawful lien subsisting.

"Package"-Cask, case, bundle, or parcel of any kind or description. "Port"-Any anchorage for shipping proclaimed to be a port.

"Queen's warehouse"-Any place duly appointed for lodging goods therein under the order of the collector.

"Ship"-Any kind of vessel used in navigation.

"Shipowner" or "Owner of a ship"-The owner, master, or any person authorized to act as agent for the owner or to receive freight or other charges payable in respect of any ship.

"Ship's stores"-All stores bona fide shipped for consumption on board, and not forming part of the cargo.

"Seaman"-Any mate, mariner, or other person being one of the crew of any ship. "Sufferance wharf”—Any private wharf duly authorized for the lading and unlading of goods.

"Transire"-A permit or warrant for the passage of goods coastwise.

"Uncustomed goods"-Any goods which have not been duly passed by the customs.

"Warehouse" or "Bonded warehouse"-Any licensed building or premises in which goods, when landed from ships, may be lawfully placed until cleared by the customs.

"Warehouse keeper"-The officer in charge of any Queen's warehouse, or the owner or other person lawfully in charge of any licensed warehouse.

"Wharfinger"-The owner or other person lawfully in charge of any wharf.

3. The governor may appoint a collector and such other officers as may be required for carrying out the provisions of this act, all of whom shall be subject to the control of the colonial treasurer, who may define the duties of every officer and may require any of them to give such security for good conduct as he may consider necessary.

4. Every person duly employed on any service relating to the customs shall be deemed to be the proper or particular officer named in any act relating to the same for any prescribed duty or service. And everything required to be done at any particular place within any port if done at any other place therein with the sanction or approval of the colonial treasurer or collector shall be valid notwithstanding.

5. Every person appointed to any office, or in any way employed in the customs, shall, when required by the collector, make and subscribe the following declaration before the collector or a justice of the peace:

"I A. B. solemnly declare that I will faithfully execute to the best of my ability the office or trust committed to me in the service of Her Majesty's customs and that I will not either demand or receive any fee or reward of any kind either directly or indirectly for doing or abstaining from doing any service act duty matter or thing in the execution of my office or employment on any pretext whatever except my salary and what is or may be allowed me by law or by the colonial treasurer or the collector of customs "

And if any officer shall either demand or receive, or consent to receive, any such fee or reward, he shall on proof thereof to the satisfaction of the colonial treasurer be liable to immediate dismissal.

6. No officer of the customs shall be compelled to serve on any jury or in any municipal or other public office.

NORFOLK ISLAND.

[Published in the New South Wales Government Gazette of April 7, 1897.]

IMPOSITION OF IMPORT duties.

1. The import duties mentioned in the schedule to these laws shall be paid in respect of the goods therein mentioned imported or shipped for the purpose of being imported into Norfolk Island for home consumption.

INWARD MANIFEST.

2. The master of every ship arriving at Norfolk Island shall immediately make due report of the arrival of such ship to the collector of customs, and shall furnish the collector with a list of all goods contained in his vessel.

GOODS NOT reported,

3. Goods not duly reported, or which do not correspond with the description of the same in the list above mentioned, may be detained by the collector and placed in any warehouse until explanation be made to his satisfaction. In the absence of such explanation the goods shall be forfeited and may be sold.

ENTRIES.

4. No goods shall be laden on board any ship or unladen from any ship until a warrant be issued by the collector for the lading or unlading of such goods.

OUTWARD MANIFEST.

5. Before any ship is cleared outward the master thereof shall deliver to the collector a list in duplicate of the goods on board such ship. The collector shall then return one copy to the master with a certificate of clearance attached.

APPOINTMENT OF WAREHOUSES.

6. With the approval of the chief magistrate the collecter may appoint any building or premises to be a warehouse for the purpose of these laws, and may permit the owner of such warehouse to charge storage on goods deposited therein according to the rates levied on goods deposited in the Queen's warehouse at the port of Sydney, New South Wales.

BONDING OF GOODS.

7. Dutiable goods may be secured in any warehouse appointed by the collector, and shall not be removed therefrom without his authority.

WEIGHING AND MEASURING GOODS.

8. The collector shall have power to weigh or measure any goods, and shall enter particulars of such weight or measurement in a book to be kept for that purpose, and duties shall be paid on the quantities so ascertained.

EXAMINATION OF GOODS.

9. The collector of customs, or any person authorized by him in that behalf, may at any time open and examine any packages of goods in a warehouse or on board ship and intended to be landed.

POWER TO BOARD A SHIP.

10. The collector of customs, or any person authorized by him in that behalf, may board any ship arriving at Norfolk Island, and stay on board until all the goods have been duly discharged, and shall have access to all parts of the ship.

STRENGTH OF SPIRITS.

11. The strength of spirits shall be ascertained by Syke's hydrometer and Fahrenheit's thermometer, the hydrometer to be forwarded half yearly to the custom-house, Sydney, for the purpose of adjustment.

DRAWBACK.

12. Drawback of duties will not be allowed on any goods exported from the island.

MONTHLY RETURNS.

13. The collector shall forward to the collector of customs, Sydney, a monthly statement showing full particulars of all moneys collected by him.

STATISTICS.

14. The collector shall keep a statistical register of all imports and exports, and shall forward a quarterly return of the same to the collector of customs, Sydney, on the forms supplied for that purpose.

MANUFACTURE OF SPIRITS, ETC.

15. The manufacture of wine, spirits, beer, tobacco, cigars, cigarettes, snuff, and opium is prohibited on the island, except with the permission of the governor and under such regulations as may be made by the chief magistrate with the approval of the governor.

COLLECTION OF DUTIES.

16. Duties as imposed by the tariff for Norfolk Island shall be paid at the port of shipment in Australia or New Zealand from which the goods are forwarded, to such persons as the governor may appoint in that behalf, and a dispatch note in which such goods are described shall be forwarded by such persons aforesaid to the collector of customs, Norfolk Island, by the ship conveying the goods. The duty on goods from other ports landed on the island for home consumption shall be levied and collected at the custom-house, Norfolk Island: Provided, That if the master shows to the satisfaction of the collector that the duty on any goods could not have been paid at the port of shipment to a person authorized to give a receipt for the same, the duty may be paid at the custom-house, Norfolk Island.

SYDNEY REGULATIONS.

17. The rules and regulations for the collection and protection of the revenue which obtain at the port of Sydney, New South Wales, as set forth in the Customs Handbook of 1896, shall, so far as they may be applied to carry out the provisions of these laws, be observed by the collector of customs at Norfolk Island.

SMUGGLING.

18. If any goods liable to the payment of duties are unshipped from any ship or boat, or having been warehoused are clandestinely or illegally removed without the customs duties for the same having been first paid or secured, then in such case all such goods, together with any goods found packed with or used in concealing them, shall be forfeited and may be sold.

Any person who unships or is knowingly concerned in the unshipping of any goods liable to forfeiture, or who knowingly carries or conceals, or is concerned in the carrying or concealing of any such goods, shall, on conviction thereof in a summary way before the chief magistrate, be liable to a penalty not exceeding £20.

PENALTIES.

19. Whosoever contravenes any of the provisions of these laws shall, on convietion thereof in a summary way before the chief magistrate, be liable to a penalty not exceeding £2.

RECOVERY OF PENALTIES.

20. All penalties imposed under these laws shall be recoverable by distress, levy, and sale of the goods and chattels of the defendant, and in default of sufficient distress the defendant may be imprisoned for any term not exceeding three months.

COMMENCEMENT OF LAWS.

21. These laws shall have effect on and after the day on which they are notified in the New South Wales Government Gazette.

Given under my hand and seal at Government house, Sydney, this 7th day of April, in the year of our Lord 1897, and in the sixtieth year of Her Majesty's reign. By His Excellency's command:

J. H. YOUNG.