Customs. "Collector" shall include Sub-Collector, or other acting Officer A.D. 1897. of Customs, or any officer authorised by the Collector to act for him or on his behalf at any port or place: "Customs Act," or "Law of Customs," shall mean this or any other Act at any time in force within Tasmania relating to Customs: "Exhausted tea" shall mean any tea which has, in the opinion of the analytical chemist, been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction, or other means: "Foreign" shall mean any other place than Tasmania: "Gazette" shall mean the Hobart Gazette: "Genuine Invoice" shall mean (a) In the case of goods sold, the original invoice prepared (b) In the case of goods consigned to any person in Tas- "Governor" shall mean the Officer for the time being Importer" shall mean, include, and apply to any owner or Market value" shall have the meaning expressed in Section "Master" shall mean the person having or taking charge or "Minister" shall mean the Treasurer of Tasmania or the Responsible Minister of the Crown for the time being appointed by the Governor to administer this Act: "Officer" shall mean and include all persons employed in any capacity in the service of the Customs in Tasmania, under this or any other Act relating to the Customs: "Parts beyond the Seas" shall mean any place out of Tasmania: 66 Package" shall mean any parcel, bundle, box, truss, bale, case, crate, bag, or any other mode, vessel, covering, or enclosure in which goods may be packed, enclosed, or contained : "Place" shall mean and include any portion of the territory of Tasmania: "Port" shall mean any place duly proclaimed as such, under any Act relating to the Customs, and shall include any sub-port: A.D. 1897. Customs. "Police Officer " or "Officer of Police" shall include police constable: "Prescribed" shall mean prescribed by this Act, or by any Regulation or Order made hereunder : "Private Warehouse" shall mean any building, premises, place, or hulk, duly licensed under the authority of this or any of the repealed Acts, in which goods being the property only of the licensee of such buildings, premises, place, or hulk entered to be warehoused by such licensee, may be lodged, kept, and secured without payment of duty: Proper Officer" shall mean the person appointed by the Governor or the Minister for the particular duty, service, or purpose in connection with which the expression is used, or the Officer acting by direction of the Collector in the performance of any duty relating to the Customs : "Public Warehouse" shall mean any building, premises, or place provided by the Crown in which goods entered for the Warehouse upon importation may be lodged, kept, and secured without payment of duty: "Queen's Warehouse" shall mean any building, premises, or place appointed' by the Minister for lodging goods of any kind for the securing of the Customs, or any other purpose: "Seaman" shall mean any person being one of the crew or company of any ship or vessel : 66 Ship" shall mean a ship or vessel of any description : "Tasmania" shall mean the Island of Tasmania and any of its dependencies: 66 Treasurer" shall mean the Treasurer of Tasmania for the time being: "Warehouse" shall mean and include any Public or Private Warehouse. Minister to manage the Customs. Governor to appoint officers. PART II. MANAGEMENT AND OFFICERS. 5 The Minister shall have the general control of the Customs Department of Tasmania and of the officers thereof, and of the collection of all duties of Customs, or any other description of tax levied under any Act of the Parliament of Tasmania relating to Customs, and of all drawbacks and allowances now imposed or allowed by law, or which may hereafter be imposed or allowed by law, and of all matters regulated by this or any other Customs Act and such duties, drawbacks, and allowances shall be ascertained, raised, levied, collected, paid, recovered, allowed, and applied or appropriated under the provisions of the laws for the time being in force relating thereto. 6 It shall be lawful for the Governor from time to time to appoint, or remove, an officer of Customs to be styled "Secretary for Customs,' who shall be ex officio Collector at the Port of Hobart, and who shall, subject to the orders of the Minister, have the supervision of all officers and persons employed in the Customs Department; and until any person is appointed "Secretary for Customs" the officer at the time at which this Act comes into operation holding the office of Collector of Customs at Hobart shall be the "Secretary for Customs," Customs. and shall for all purposes be deemed to have been appointed under this A.D. 1897. to be deemed officers. 7 Every person employed on any duty or service relating to the Persons employed Customs by the orders or with the concurrence of the Minister, in the Customs whether previously or subsequently expressed, shall be deemed to be the officer for that duty or service, and every act, matter, or thing required by law to be done or performed by, to, or with any particular officer nominated for such purpose, if done or performed by, to, or with any person appointed to act for or in behalf of such particular officer, shall be deemed to be done or performed by, to, or with such particular officer; and every act required by law to be done at any particular place within any port, if done at any place within such port appointed by the Minister for such purpose, shall be deemed to be done at the particular place so required by law. 8 Every person who shall be appointed to any office or employment Declaration by in the Customs Department under the control of the Minister, shall officer. at his admission thereto make the following declaration, that is to say: "I, A.B., do declare that I will be true and faithful in the execution, to the best of my knowledge and power, of the trust committed to my charge and inspection in the service of Her Majesty's Customs, and that I will not take, require, or receive any fee, perquisite, gratuity, or reward, whether pecuniary or of any sort or description whatsoever, either directly or indirectly, for any service, act, duty, matter, or thing done, or performed, or to be done or performed in the execution or discharge of any of the duties of my office or employment on any account whatever, other than my salary, or what is or shall be allowed me by law, or by any special order of the Governor or the Minister." 9 If any officer, clerk, or other person acting in any office or Dismissal of employment in or belonging to the Customs Department in Tasmania officer on taking shall take or receive any fee, perquisite, gratuity, or reward, whether unauthorised fee. pecuniary or of any other sort or description whatsoever, directly or indirectly, from any person, on account of anything done or to be done by him, or in any way relating to his said office or employment, except such as he shall receive by law or under any order or permission of the Governor or the Minister, every such officer, clerk, or other person so offending shall, subject to the provisions of this Act or of any Act for the time being in force relating generally to the Public Service of Tasmania, on proof thereof to the satisfaction of the Governor, be dismissed from his office; and if any person shall give, offer, or promise to give, any such fee, perquisite, or reward, such person shall, for every such offence, forfeit a sum not exceeding One hundred Pounds. A.D. 1897. Minister may appoint hours of attendance. Exemption from public offices. Holidays. Customs. 10 The Minister may from time to time appoint the hours of general attendance of the officers of Customs at their proper offices and places of employment, and may appoint the times during such hours at which any particular parts of the duties of any such officers shall be performed, and at which all or any of the offices, sheds, and warehouses shall be opened or closed; and the Collector may, with the approval of the Minister, from time to time require the attendance of any such officers either before or after such hours of general attendance, and during such time as he may think proper. 11 No Collector, officer, clerk, or other person acting in the management or collection of the Customs shall be compelled to serve in the Defence Force of Tasmania, or to act in any corporate, municipal, or other public office, or to serve on any jury, or as a constable. 12 No day shall be kept as a public holiday by the Customs, except Christmas Day, Good Friday, and any day appointed by order of the Governor as a public holiday. Duties to be to standard weights and PART III. COLLECTION OF DUTIES. 13 All duties of Customs shall be imposed, paid, and received levied according according to the standard weights and measures by law established, and shall be paid and received in currency, and in all cases where such duties are imposed according to any specified quantity, the same shall be deemed to apply in the same proportion to any greater or less quantity. measures. When new duties are imposed former ones to continue until new duties are chargeable. Goods in warehouse to be subject to duties chargeable at time of clearance from the warehouse. 14 In all cases where new duties of Customs or other duties under the management, collection, or control of the Minister are or may be imposed by any Act or Acts, the former duties shall be and continue payable until such new duties imposed in lieu thereof shall become chargeable, save and except in cases where the Act or Acts imposing such new duties shall otherwise provide; and all moneys arising from any duties of Customs or any arrears thereof on account of any goods whatever imported into or exported from Tasmania under any former Act, although computed under such former Act, and whether secured by bond or otherwise, shall be levied and appropriated in the manner prescribed by this Act, or any other Act in force for the time being relating to the Customs. 15 All goods which now are or may be deposited in any warehouse, without payment of duty upon the first importation thereof, or which may have been imported, shall, upon being entered for Home consumption, be subject to such and the like duties as may, at the time of passing such entry, be due and payable on the like sort of goods under any Act or Acts passed for imposing any duty or duties of Customs which shall or may be in force at the time of passing such entry, save and except in cases where special provision shall be made in any such Act or Acts to the contrary. Customs. A.D. 1897. PART IV. DISPUTES AS TO DUTY PAYABLE ON GOODS. duty. 16 If any dispute shall arise as to the amount or rate of duty pay- In case of dispute able in respect of any goods imported into Tasmania, and admissible importer to pay for home consumption, the importer, or his agent, shall deposit in the hands of the Collector at the port of importation the amount of duty demanded by such Collector, and such deposit shall be deemed and taken to be the proper duty payable in respect of such goods, unless an action shall, within Three months from the time of making such deposit, be brought or commenced by the importer of such goods in the Supreme Court against such Collector, for the purpose of ascertaining whether any and what amount or rate of duty is due and payable upon such goods; and upon payment of such deposit, and passing a proper entry of such goods by the importer, or his agent, such Collector shall thereupon cause the said goods to be delivered in virtue of such entry. duties in case of dispute. 17 In case no such action shall be brought within the time herein- Action to be before limited for that purpose, such deposit shall be applied to the use brought to recover of Her Majesty in the same manner as if the same had been originally paid and received as the duty due and payable on such goods, and in ase such action shall be so brought, and it shall thereupon be determined by due course of law that the duty so demanded and deposited was not the proper duty due and payable upon such goods, but that a less duty was payable thereon, then the difference between the sum so deposited and the duty so found to be due, or the whole sum so deposited, as the case may require, shall forthwith be returned to such importer with interest thereon after the rate of Five Pounds per centum per annum for the period during which the sum so paid or returned shall have been so deposited, and such payment shall be accepted by such importer in satisfaction of all claims in respect of the importation of such goods and the duty payable thereon and of all or any damages and expenses incident thereto. Provided always, that the party to such action in whose favour Costs of suit to a verdict shall be given shall be entitled to his costs of action as abide event. between party and party against the other party to such action, such costs to be taxed in the usual way; and if such verdict shall be given against the plaintiff in such action, the costs so taxed as aforesaid shall be recoverable and recovered against the plaintiff in the same manner as costs in an ordinary action in such Court are recoverable by law, but if such verdict shall be given against the Collector, as defendant in such action, the costs so taxed as aforesaid shall be paid by the Minister out of the Consolidated Revenue Fund. 18 The provisions of the last two preceding Sections shall not Not to apply to apply to any goods which may be detained or seized for under- goods seized for valuation, or in respect to which any attempt to evade the payment of under-valuation. duty has been made. |