181
10 Wine in wood and bottle containing less than 25 per
cent of alcohol of a specific gravity of 825 at
the temperature of 60 degrees Fahrenheit's ther-
mometer the gallon .. 0 3 0
11 Wood of all kinds not manufactured into furniture
the cubic foot .. 0 0 2
12 Boots and Shoes Hats Apparel of all kinds and all
material for making apparel Jewellery Cutlery
Clocks Watches and Plated Ware and all Silk
Woollen Cotton and Linen Manufactures (except
corn and gunny bags and woolpacks) Sperm
Stearine and Wax Candles (measuring outside the
packages) the cubic foot .. 0 3 0
13 All other Goods Wares and Merchandize (measuring
outside the packages) the cubic foot .. 0 1 0
Or at the option of the principal Officer of Customs
at the port of entry at which the same shall be
imported the cwt .. 0 2 0

3 A drawback of the whole of such duties shall be allowed for Wines
intended for the consumption of the Officers of Her Majesty's troops serving in
the Colony of New Zealand and of the Officers of Her Majesty's Navy serving
on board any of Her Majesty's ships in the seas adjoining thereto or such
Wines may be landed on first importation or delivered out of bond free of duty
subject in all cases to such regulations as the Governor shall from time to time
prescribe Provided always if any such Wines shall be subsequently sold in the
said Colony except for the use or consumption of any of Her Majesty's mili-
tary or Naval Officers serving as aforesaid the same shall be forfeited and
liable to seizure accordingly

Remission of duties
on wines for the con-
sumption of military
and naval officers

4 All duties of Customs under this Act shall be charged and paid accor-
ding to the Standard Imperial Weights and Measures and where such duties
are charged according to any specified quantity weight or size the same shall
be chargeable in proportion on any greater or less quantity weight or size

Duties to be charged
according to standard
Imperial weights and
measures

5 The Duties of Customs imposed by this Act shall be raised levied
collected and paid in like manner as if the said duties had been imposed by the
Ordinance Session 1 No 8 to provide for the collection of duties imposed on
goods imported into and for the general regulation of the Revenue of Customs
in the Colony of New Zealand and its dependencies and subject also to all
such provisions and regulations as may for the time being be in force under or
by virtue of any local Act or Ordinance for the collection and for the general
regulation of the Revenue of Customs in the Colony of New Zealand

How to be levied and
paid

6 And whereas contracts or agreements may have been made for the
sale or delivery of some of the goods or commodities on which increased or ad-
ditional duties of customs are by this Act imposed which contracts or agree-
ments may have been made with no reference to such additional duties and
thereby the several contractors may be materially affected For Remedy there-
of be it enacted that every person who shall have made or entered into any
such contract or agreement shall be and is hereby authorised and empowered in
the case of any such contract or agreement to add so much money as will be
equivalent to the increased or additional duty hereby granted on any such goods
or commodities respectively to the price thereof and shall be entitled by virtue
of this Act to be paid and to sue for and recover the same accordingly

Additional duties
may be added to
prices agreed on in
existing contracts

7 The term "Governor" shall mean the person for the time being
lawfully administering the Government of the Colony of New Zealand

I terpretation of
term "Governor"

8 This Act may be cited for all purposes as "The Customs Duties
Act 1856"

Short title