Lapas attēli

In fact, there are so many incongruities in the new tariff that a com. mittee has been formed, and is now sitting at St. John's, to investigate and note all complaints and advocate the settlement of this much-vexed question, so that the interests of the Government and the commerce may agree as nearly as possible.

This committee will remain in permanence until the 1st of April next, when their report will be made and sent to the home Government for its decision; meanwhile our local government seems anxious to aid commercial interests in the matter, and all mail matter addressed to the committee from any part of the colony is allowed to be sent free of postage.

Various changes have been made in the system of stamps and stamped paper, to go into effect on the 1st of January next; but this will affect legal matters principally, except in regard to books kept by merchants, on which heavy stamp duties will be enforced on all books commenced after that date. When the system goes into effect, the stamp tax will amount to $100 to $300 yearly on mercantile houses here, according to their importance.


It is much to be regretted that the extremely vexatious and costly fines to masters of vessels for faults and errors in their manifests cannot be done away with, but as long as the present system exists, by which the revenue clerk or official who discovers the error or default participates directly in the amount of the fine, they will be continued, and the only way to avoid them is by the exactitude and correctness of the manifests.

Under the new tariff, the duties being calculated principally by weight, the gross weight in kilograms of all goods shipped should be correctly stated, and the merchant or banker having in charge the making up of the manifests should be impressed with the importance of his duty and take particular pains to give an exact statement of the gross weight of every article in Spanish kilograms. I further recommend that any articles on which there is any doubt should be weighed before going into the ship and the exact weights inserted in the manifests.

Two cases of fines lave lately come to my knowledge officially which will serve to illustrate this subject: The American schooner Ruth Dar. ling arrived here from Jacksonville on the 31st of October last, with about 160,000 feet of pitch pine lumber; the calculation should have been 2 kilograms per foot of lumber, making 320,000 kilograms; instead, however, of following this rule, which is well known, or ought to be, in every port from which pitch pine lumber is shipped for Porto Rico, the party who made the manifest of the cargo in Jacksonville calculated half a kilogram per foot, making 80,000 kilograms instead of 320,000.

In this case it was probably not the intention of the party in question to defraud the Government, but it appeared so. The vessel was fined $400 Spanish gold, besides having to pay tonnage duty on 320,000 kilograms, and not on 80,000.

The American brig Florence J. Henderson arrived in Aguadilla in November from New York with 5,125 sugar shooks and heads, part for that port and part for this, the manifest for which was made for some 90,000 kilograms less than the actual weight.

The vessel was fined in conformity with the new tariff about $550 in Aguadilla, and would have been subjected to the same fine here, making a total of $1,100 which the master would have had to pay.

In both cases I took the proper steps to intercede with the Governmade up

ment for the remission of these fines, guaranteeing the honesty and non-intent of fraud of the parties interested, and that the mistakes occurred solely from negligence or ignorance on the part of those who

the manifests for the masters. The data were placed in the hands of Consul Conroy at St. John's, and it is owing solely to his zeal and tact that the Government consented to release those vessels from the penalty, the fine on the Ruth Darling baving been waived altogether, and that of the Henderson reduced to $50.



Mayaguez, December 31, 1881.




I have the honor to say that, in compliance with the request contained in your circular dispatch of December 1, 1881, received by the last mail, I have this day forwarded you a printed pamphlet containing, among other matters, the specific information you desired touching the tariff laws and rates of duty as they now exist within this colony.

These items will be found on pages 41 to 49 inclusive, and this is the only shape (aside from the bulky volume of Bahama's Statutes) in which the tariff laws and rates of import and export duties of this colony appear in print, and I trust it may prove satisfactory to the Department.



Nassau, January 2, 1882.


Table of import duties.


Per act 39 Vic., cap. 1. (Continued for three years by 43 Vic., cap. 2.)

£ 8. d. Alcohol.......

- per gallon.. 04 0 Ale and porter, in wood.

do..... 06 Ale and porter (in bottles), quarts

- per dozen.. ( 1 Apples...

.per barrel.. ( 2 6 Beans and pease.

.per bushel.. 0 0 3 Biscuit and bread, fancy.

- per 100 pounds.. 0 4 0 Biscuit and bread, common.

..per barrel.. 0 2 0 Brandy..

- per gallon.. 0 9 2 Butter

· per pound.. 0 0 Cabbages...

- per 100..

0 4 2 Calves

.each.. 0 6 0 Candles, sperm, wax, and adamantine, or any composition of tallow and other substances

- per 100 pounds.. 011 0 Candles, tallow...

do...... 0 6 0


£. 8. d. Cattle, cows, bulls, and oxen

.... each.. 0 10 0 Cheese.

per 160 pounds.. 0 10 0 Cider, in wood.. Cider, in bottles (quarts) 20 per cent. ad valorem. Cider, champagne Cigars, 15 por cent. ad valorem, and per thousand.

0 8 0 Cocoa.

per 100 pounds.. 0 3 0 Coffee.


0 8 0 Colts and foals

..each.. 1 0 0 Copper and yellow metals in sheets, copper and composition bolts and nails..

per 100 pounds.. 0 7 6 Cordials, 20 per cent. ad valorem. Corn

- per bushel..

0 0 3 Corn meal and hominy :

- per barrel..

0 2 0 Currants, figs, and raisins

per 100 pounds.. 0 8 0 Dogs

.each.. 0 10 0 Fish, dried or salted.

per 100 pounds.. 0 2 6 Fish, pickled salmon, mackerel, and shad.

- per barrel..

0 4 6 Fish, herrings, alewives, and other kinds not enumerated .do..... 0 4 6 Flour (wheat)

.do... 0 5 0 Flour (ryo)

.do... 0 2 0 Gin, whisky, and other spirits not enumerated

per gallon.. 0 3 9 Goats

...each.. 0 2 0 Gunpowder.

- per pound.. 0 0 6 Hay.

- per 100 pounds.. 0 1 0 Honey and sirap.

-per gallon.. 0 0 2 Horses, mares, and geldings

...each.. 0 0 Hulks, and materials of vessels, 20 per cent. ad valorem. Lard

- per pound.. 0 0 1 Lumber

. per M feet..

0 10 0 Meat, poultry, and game, fresh on ice.

per 100 pounds.. 0 6 0 Meat salted or cured

.do..... 0 6 0 Molasses..

per gallon.. 0 0 21 Mules and asses..

...each.. 0 10 0 Nails of iron.

per 100 pounds.. 0 3 0 Oats and bran

..per bushel..

0 0 3 Oils, kerosene, linseed, and other kinds unenumerated, except essential oils...

per gallon.. 0 0 71 Oils,olive,sperm,lard, naphtha,and all other fluids used for 0 1 0 Pitch, rosin, and tar

. per barrel..

0 1 3 Potatoes, onions, and other vegetables 0 1 0 Prunes.

- per 100 pounds.. 0 10 0 Rice

.do.... 0 2 0 Rum, stronger than 18 per bubble

per gallon.. 0 4 6 Rum, 18 and not weaker than 24 per bubble

.do.. 0 3 9 Rum, weaker than 24 per bubble... 0 3 0 Sheep..

.each.. 0 2 0 Shingles, cypress...

0 2 6 Shingles, not cypress 0 2 0 Soap, common washing.

per 100 pounds.. 0 5 0 Sugar, unrefined.... 0 5 6 Sugar, white clayed 0 10 0 Sugar, refined

.do... 0 12 6 Swine. 0 2 6 Tallow

.do.. 0 3 0 Tea of all sorts...

.. per pound.. 0 1 0 Tobacco, manufactured.

per 100 pounds.. 1 10 0 Tobacco, unmanufactured 0 11 3 Turpentine

per barrel.. 0 1 3 Turpentine, spirits of. 0 0 3 Wines of all kinds ... .20 per cent. ad valorem, and per gallon.. 0 2 0

Articles not enumerated, except such as are comprised in the table of exemptions, 20 per cent. ad valorem.

Prorided, always, That articles herein made subject on regular importation to the above ad valorem duty, when not originally shipped with the intention of being brought into this colony, however subsequently they may be imported, and when the requisite information for perfect entry of the same as to the cost or value in the coun. try of production or place at which they were originally shipped cannot be ascertained or obtained, shall, in lieu of such duty, be charged a duty of 25 per centum

· per M..

on the value at the port of entry, or on the price which they shall realize at auctiou when sold and delivered for consumption therein, at the option of the importer, agent, or consignee.

II. That all articles specified in the following table of exemptions be imported without the payment of any duties whatsoever.


Articles inported or supplied out of a bonded warehouse for the imperial or colonial service.

Articles of every description imported or supplied from a bonded warehouse for the use of the governor or officer administering the government.

Bulbs and roots, seeds of all kinds, shrubs, and trees imported for planting, birds, bullion, cocoa-nnts, coin, copper and composition, old, fit only to be remanufactured; cotton, wool, dye-woods and stuffs, and divi-divi; flax, hemp, ice, iron, old, tit only to be remanufactured; lignum-vitæ, mahogany; manure of all kinds; maps, inetalline ores, oakun, ova of tish, passengers' baggage, philosophical instruments and apparatus, printed books and pamphlets; provisions and stores of every description imported or supplied from a bonded warehouse for the use of Her Majesty's land and sea forces; raw hides, specimens of natural history, mineralogy, or botany, steam machines or engines, or any parts thereof, of every description and for whatever use intended; irou rails and sleepers, used in the construction of railways and tramways; boilers, mills, and parts of mills intended to be used in the making of sugar or grinding of salt; stills and boilers for the distillation of turpentine or other spirits; staves, heads, and hoops 11sed in the construction of barrels or other packages for the exportation of spirits of turpentine or other spirits; iron screw piles used in the construction of wharves; cotton gins, tortoise shell, tow, turtle, and fresh fish, not preserved in any way; wax, woods, ceilar and yellow; coal, sponge, patent steering machines, spars, windlasses and capstans.

Prorided always, That if metalline ores, raw hides, dye-woods and stuff's, divi-divi, mahogany, lignum-vitae, cedar aid yellow wood; wax, hemp, tlax, iron, cottonwood, or tortoise shell, proposed to be exempt from import duties, shall be brought otherwise than by regular importation into any port or place of this colony and sold at public auction, whether such sale shall take place by order of a conrt of law or otherwise, there shall be imposed and paid upon the gross amount of such sales, in addition to any other auction duty chargeable on such sale, an auction duty or tax of £5 per centum; and the vendue master or marshal, selling any such goods, shall retain such duty of £5 per centum out of the gross sales of the goods so sold by bim, and shall forth with pay the same over to the receiver-general or other proper receiver; and if such vondue 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 jurisdiction to the amount.

III. That the words “provisions and stores," in the second section of this act inentioned as being exempted from the payment of duty, when imported for the use of Her Majesty's land and sea forces, shall not extend or apply 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 prorided also, and be it enacted, That it shall not be lawful for the receiver-general and treannrer, or collectors of rovence, 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 land or sea forces to be landed or taken out of a bonded warehouse as free of duty, except in the name of the senior officer of the commissariat department, or the quartermaster or other proper garrison or regimental officer, or the purser or proper naval officer, as the case may be.

IV. That if any provision, spirits, or other stores as aforesaid, imported or taken out of bond as for the use of Her Majesty's land or sea forces, shall be afterwards applied to any other nse than the one mentioned in the entry, order of 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 caso 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 bo 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, spirits, or other stores so landed, or taken out of bond as aforesaid, shall be clandestinely soli, or otherwise disposed of, other than to the use of Her Majesty's land or 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 towards 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 auctiou by order of the court of vice-admiralty an auction duty, or tax of £2 per centum; and the marshal or other duly authorized person, selling any such property at public auction as a forosaid, shall retain such duty of £2 per centuin out of the gross sales thereof and shall forth with pay the same over to the receiver-general or other proper receiver, and it such marshal or other duly authorized person 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 marshal or other duly anthorized ofticer shall be personally liable therefor, and the same may be recovered against him by action of debt in any court having jurisdiction to the amount,

VII. The acts, 17 Victoria, chapter 2; 37 Victoria, chapter 7; 37 Victoria, chapter 8, and 38 Victoria, chapter 22, shall be, and the same are hereby, repealed.

VIII. That this act shall continuo in force for and during the period of three years, and from thence to the end of the then next session of assembly.

By the act to encourage the establishment of manufactures for preserving and packing fruit and other articles of colonial production (39 Vic., c. 18), the various articles specified in the schedule thereto may be imported without payment of duty.


(Per 40 Vic., cap. 7.)

I. There shall be levied and paid to the use of Her Majesty, her heirs and successors, towards the support of the government of these islands, an export duty at and after the rate of 28. per ton, on all gnano, cave or other earths which may be hereafter exported from these islands.

II. Where the actual quantity of guano, cave or other earths shipped on board of any vessel for exportation from the colony can be ascertained and shown to the satisfaction of the proper revenue officer of the port at which such vessel shall be cleared, the duty imposed by this act shall be levied and collected on such ascertained quan: tity; but where the quantity so shipped cannot be ascertained and shown to the satisfaction of the said revenuo officer, then, and in such case only, the registered tonnage of any vessel in which sucli gnano or other earths as aforesaid shall be exported, shall be taken to be the number of tons of guano or earths exported in such vessels, whether the quantity actually taken on board be in excess or less than such registered tomage.

III. There shall be levied and paid upon the exportation to any port or place within the limits of the government, of all articles (except as hereinafter mentioned), which have been brought or imported into any port within the colony from beyond the limits thereof, and upon which no duties other than warehouse duty, auction tax, or auction duty, shall have been levied and paid upon the original entry, or importation thereof, an export duty of 14 per centum on the value thereof.

IV. That such duty as last aforesaid shall be paid by the original consignee or agent of such articles, before the vessel in which they are shipped for exportation shall leave the port, and if not so paid may be recovered from such consignee or agent in an action of debt, at the suit of the otticer to whom the same is by this act made payable in any court having jurisdiction to the amount, and it shall also be lawful for such officer to detain and refuse to clear out the vessel in which such articles are intended to be exported until such duty is paid.

V. That export duty shall not be levied under this act on any cargo of any vessel which may arrive at or put into any port of the colony in distress.

VI. The articles specified in the following table of exemptions shall be exported without the payment of any export duty.


Articles which have been imported for the colonial service and imperial light-house service and exported by the government; articles which have been imported for the use and accommodation of any oficer of Her Majesty's army and navy on full pay and doing duty within these islands, and exported by such officer; articles of every description which may be exported by the governor or officer administering tho government; passengers' baggage, turtle, woodlo-such as brazılletto, cedar, fustic, lignum. vita, satin, logwood, mahogany, and ebony-old iron, old copper and brass, specie, old rags, old junk.

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