clearing the goods, in order to have the omissions repaired, availing himself meanwhile of the time allowed for storage by the Customs Regulations, on the understanding that, when clearance is asked for goods accompanied by a certificate, the latter is to be considered as definitively presented.

Customhouses will admit certificates which fulfil the aforesaid conditions, passing over any accidental defect in the form in which they are drawn up.

If at any time the certificate should bear the impression of being of false character, it will be handed to the tribunals to be dealt with accordingly.

Should certificates not be presented at the time of inspection, should they when presented not fulfil all requirements, or not tally with the merchandise to which they relate, they will be considered as null and void, the duties in the first column of the tariff being applied to the merchandise.

Should differences exist between the gross weight of the packages described in the certificates and that arrived at on clearance, if such differences do not exceed a maximum of 20 per cent. beyond or short of what is stated on the certificates, the said documents will be admitted as effective; but they will be considered null when the differences are in excess of that rate, the duties in the first column of the tariff being in such case applied to the merchandise.

Certificates issued in one country for the produce of another will likewise be considered null.

Merchandise from a treaty nation destined for Spain and accompanied by the necessary certificate of origin, which may pass through another country also enjoying treaty privileges, needs no justification for such transit; but when the transit takes place through a country having no treaty the goods must be identified by a special certificate issued by the Spanish Consul or the foreign Customhouse of the locality.

Merchandise belonging to treaty nations, and coming from them, will enjoy treaty privileges, even if the vessels conveying it touch during their voyage at ports belonging to nations without a treaty, engage in commercial operations there, or transfer to other bottoms the cargo destined for Spain.

To this effect merchandise must come consigned to Spain in the manifest prepared in the port of loading of the treaty nation concerned. If afterwards it be transferred to another bottom, the Spanish Consul at the place, after taking cognisance of the proper documents, must enter on the manifest then prepared that the merchandise was loaded in a country having a treaty, and is destined for Spain.

In addition to these formalities the certificate of origin must be exhibited, should the goods be such as to need one.

All articles, even if their origin be a country without treaty, which have undergone, owing to industrial processes in one with which a treaty exists, such transformation or manipulation as may raise their value, will enjoy the benefits extended to treaty nations.

In order that merchandise requiring a certificate and intended for deposit may pay duty under the second column of the tariff, the said document must be presented at the moment of clearance for consumption.

Bonus for the Manufacture of Pig-iron from Ironsand or Iron-ore.

Mines Office,

Wellington, 24th February, 1892.

NOTICE is hereby given that a bonus of £1 per ton will be paid on the production of the first 500 tons of pig-iron of marketable quality manufactured in the colony after this date from magnetic or titaniferous ironsand or iron-ore, all material, fuel, and fluxes being the produce of New Zealand, on the following conditions, that is to say:—

1. The bonus must be claimed before the 31st March, 1893.

2. The bonus will be payable in instalments of £50 as each lot of 50 tons of iron is manufactured, on the certificate of an officer appointed by the Minister of Mines that the iron is of good marketable quality.

3. In the event of more than one person manufacturing the required quality of pig-iron before the date named, inquiry will be made by the officer above referred to, when, if it is found that each applicant is equally entitled to a bonus, the amount will be divided; but in no case shall the total amount of money paid by way of bonus exceed £500.

4. The iron in respect of which any bonus is claimed and the ironsand or ore from which it is manufactured will be examined by the officer aforesaid, who may require proof that not only the ore, but that the lime, coal, and any other material used in the manufacture, is of genuine New Zealand production, and that sales of pig-iron have been made at fair market prices.

R. J. SEDDON,

Minister of Mines.

Bonus for the Manufacture of Salt.

Mines Department,

Wellington, 24th February, 1892.

NOTICE is hereby given that a bonus of £1 per ton will be paid on the production of the first 500 tons of salt, exclusively either by evaporation of salt-water or from rock mined in the colony, on the following conditions, that is to say:—

1. The bonus must be claimed before the 31st March, 1893.

2. Not more than £250 will be paid for salt manufactured in the North Island, and not more than £250 for salt manufactured in the South Island.

3. The bonus will be payable in instalments of £50 as each lot of 50 tons of salt is manufactured, on the certificate of an officer appointed by the Minister of Mines that the salt is of good marketable quality.

4. In the event of more than one person manufacturing the stated quantity of salt in the North or South Islands respectively before the 31st March, 1893, inquiry will be made by the officer above referred to, when, if it is found that each applicant is equally entitled to a bonus in either the North Island or the South Island, the amount will be divided, but in no case shall more than £250 be paid for salt manufactured in the North Island and £250 for salt manufactured in the South Island.

5. The salt in respect of which any bonus is claimed and the material used in its manufacture will be examined by the officer aforesaid, who may require proof that the salt is of genuine New Zealand production, and that sales have been made at fair market prices.

R. J. SEDDON,

Minister of Mines.

Notice to make Returns of Income.—“The Land and Income Assessment Act, 1891.”

NOTICE is hereby given that, in pursuance of the above Act and the regulations made thereunder, every person and company, within the meaning of the said Act, having derived income during the year ending the 31st March, 1892, from any source or by any means which is made the subject of taxation under the said Act, is hereby required to duly make and furnish to me in the prescribed form returns of such income on or before the 18th day of April.

And, further, notice is hereby given that such returns shall in all cases be delivered at, or forwarded to, the office of the Commissioner of Taxes in the Government Buildings at Wellington.

Dated this 28th day of March, 1892.

CHAS. M. CROMBIE,

Commissioner of Taxes.

Note.—Forms of statement may be obtained at any postal money-order office.

Commissioner’s Decisions under Tariff Acts.

Department of Trade and Customs,

Wellington, 12th April, 1892.

IT is hereby notified, for public information, that the Hon. the Commissioner of Trade and Customs has decided to interpret “The Customs and Excise Duties Act, 1888,” in relation to the under-mentioned articles as follow:—

Note.—“Not otherwise enumerated” appears as n.o.e.; “other kinds” as o.k.; “articles and materials suited only for, and to be used solely in, the fabrication of goods in the colony” as a. & m.s. Articles marked thus are revised decisions.*

H. S. McKELLAR,

Secretary and Inspector.

Commissioner’s Order No. 420.]

Alterations and Additions to the Scale of Fares and Charges in Force upon the New Zealand Railways.

THE New Zealand Railway Commissioners, in exercise and pursuance of the powers conferred by “The Government Railways Act, 1887,” do hereby make the following alterations in and additions to the scale of fares, rates, and charges on the New Zealand railways, to come into force on and after the eighteenth day of April, 1892:—