such regulations as may be prescribed in that behalf, be granted to importers in respect of methylated spirits or alcohol imported solely for manufacturing or scientific purposes, and on soaps and other substances imported for and exclusively used in connection with the industry of wool-washing.

16. Articles imported by and for the use of members of His Majesty's regular forces may be admitted into this Colony free of duty, or a rebate may be granted thereon under such regulations as may be issued for the purpose.

17. Wines and spirits imported for the use of the Governor and Lieutenant-Governor shall be admitted into this Colony free of duty. 18. The Lieutenant-Governor may from time to time make regulations for any of the following purposes :

(a) The importation into, removal from and transit through this Colony of any of the goods and articles mentioned in Schedule (B) of this Ordinance;

(b) The payment to any other Colony or Territory of its share of the customs duties collected within this Colony;

(c) The rebate of customs duties authorized by this Ordinance; (d) The warehousing and removal of goods mentioned in this Ordinance, and their removal, whether in bond or otherwise, to any place within or outside the Union;

And generally for all matters whatsoever necessary to more effectually carry out the provisions and intention of this Ordinance; and all such regulations shall be of full force and effect on and after publication in the "Gazette."

19. All regulations made under any of the laws which are hereby repealed in force at the date of this Ordinance taking effect shall, save in so far as they are repugnant to or inconsistent with the provisions of this Ordinance, remain of full force and effect until repealed, and shall be deemed to be regulations made in terms of this Ordinance.

20. It shall be competent for the Lieutenant-Governor by notice. in the "Gazette" to appoint certain places as ports of entry into this Colony whence or through which exclusively goods may be imported, exported, or brought through for transit, and also certain roads over which alone such goods may be conveyed to their destination. Any goods liable to customs duty imported, exported, or brought through for transit otherwise than through the said duly appointed ports, or in any other way than in accordance with the provisions of this Ordinance or of any regulations made thereunder, or conveyed otherwise than along the said duly appointed roads, shall, together with the means of conveyance employed for the importation, exportation or transit of such goods, be confiscated for the public benefit.

21. In the event of any importer of goods refusing to pay the customs duties payable thereon, the Customs officer at the port of entry of such goods, or any other Customs officer appointed by the Lieutenant-Governor for the purpose, shall seize such goods together with any cask, case, or other receptable in which such goods are contained, and shall cause the same to be sold by public auction within one month of such seizure at such time and place as the said officials shall publicly notify not less than four days prior to the holding of the sale. The said goods shall be sold for cash to the highest bidder, and the proceeds thereof shall be applied in the first instance to payment of the customs duty on such goods, and thereafter to the payment of the costs of sale and all other costs incurred in connection therewith the balance, if any, shall be paid to the owner, importer, or other person duly entitled to receive the same.

22. All goods attached as being liable to confiscation under the provisions of this Ordinance, or of any regulation made thereunder, or of any other law which may hereafter be in force, shall forthwith be placed under the charge and control of the Customs officer at the Customs office nearest to the place where the attachment took place, and such officer shall keep the said goods in safe custody, and on confiscation thereof shall cause the same to be sold by public auction to the highest bidder: Provided, however, that it shall be competent for the Lieutenant-Governor to direct that in place of such sale the said goods be destroyed or detained for public use.

No auction duty shall be payable in respect of any such goods sold as aforesaid.

23. All fines and forfeitures under this Ordinance, or any regulations made thereunder, or under any law which may hereafter be in force, in respect of goods on which the duty does not exceed 50l., shall be recoverable, and may be sued for, in the Court of the Resident Magistrate of the district in which the contravention of the law occurs or in which the goods are found.

24. All moneys arising from fines, penalties, and forfeitures under this Ordinance when recovered shall be paid into the Public Treasury Provided, however, that it shall be competent for the Lieutenant-Governor to award an amount not exceeding one-third of the amount of any such money recovered to any person giving information or assistance leading to the recovery of such fine, penalty, or forfeiture.

25. Any Customs officer who shall be proved to the satisfaction of the Lieutenant-Governor to have accepted, either directly or indirectly, any fee, present, or reward for anything done or to be done in connection with his work or office, or in relation thereto, from any person not duly authorized to give the same, shall be

forthwith dismissed from his office; and any person who shall have given, offered, or promised any such fee, present, or reward to any Customs officer shall, upon conviction, be liable to a fine not exceeding 1001.

26. Any person who—

(a) Fraudulently signs, or issues, or obtains, or attempts to obtain, or incites any person to obtain, or aids or abets any person in obtaining, by means of any fraud, false pretences, falsehood or other improper means, any pass, permit, certificate, or other document required or prescribed by this Ordinance, or any other Customs law hereafter to be enacted, or by any regulations made thereunder; or

(b) Fraudulently uses, or attempts to use, or incites any person to use, or aids or abets any person in using any such document as aforesaid; or

(c) Wilfully makes any false statement, whether on oath or otherwise, for the purpose of obtaining any pass, permit, certificate, or other document;

Shall, upon conviction, be liable to the penalties hereinafter provided.

27. Any person assaulting, resisting, hindering, or interfering with any Customs officer in the execution of his duty, and any person aiding or abetting such first-mentioned person therein, shall, upon conviction, be liable to a fine not exceeding 500l., or to be sentenced to imprisonment, with or without hard labour, for a period not exceeding five years.

28. In the event of any goods being detained or attached for non-payment of customs duty, or on any other grounds entailing confiscation, and a dispute arising as to whether such duties have been paid or not, or whether the said goods were lawfully imported or exported, or imported for transit, the onus of proof shall be upon the owner of the goods and not upon the official detaining or attaching the same.

29. Any contravention of any of the provisions of this Ordinance for which no special penalty is provided, and of any regulations, Proclamation or notice issued in terms of this Ordinance, shall be punished with a fine not exceeding 300l., and in default of payment with imprisonment, with or without hard labour, for a period not exceeding one year, or with both such fine and imprisonment; and all goods imported or conveyed in contravention of such regulations, and vehicles and animals employed in the importation or conveyance thereof, shall be confiscated for the public benefit.

30. This Ordinance shall be cited as "The Customs Consolidation Ordinance, 1903."

ORDINANCE by the Lieutenant-Governor of the Transvaal to provide for the Entry of the Transvaal into a South African Customs Union, and to amend the Customs Laws and Customs Tariff in certain respects.

[No. 41 of 1903.]

[June 30, 1903.]

BE it enacted by the Lieutenant-Governor of the Transvaal, with the advice and consent of the Legislative Council thereof, as follows::

1. The Customs Union Convention, together with the Protocols thereto, set forth in Schedule (A) hereunto annexed, is ratified and confirmed.

2. On and after the date of the taking effect of this Ordinance, except as hereinafter provided, there shall be raised, levied, and collected and paid upon the goods, wares, and merchandize imported and brought into this Colony described and set forth in Schedule (B) hereunto annexed the duties therein set forth.

3. The goods, wares, and merchandize described and set forth in Schedule (C) hereunto annexed shall be admitted into this Colony free of duty.

4. A rebate of customs duties shall be granted on any goods and articles, the growth, produce, or manufacture of the United Kingdom, imported therefrom into this Colony for consumption therein, to the extent following:

(a) In the case of goods and articles liable to customs duty

*See Article II of the Convention.

under Class I, II or V of Schedule (B), a rebate of 25 per cent. of any duty chargeable thereon at an ad valorem rate, but of no other duty; and

(b) In the case of goods and articles liable under Class III of Schedule (B) to duty at an ad valorem rate of 21 per cent., a rebate of the whole of such duty.

Provided that the manufactured goods and articles in respect of which such rebate as aforesaid shall be granted shall be bona fide the manufactures of the United Kingdom, and that, in the event of any question arising as to whether any goods or articles are entitled to any such rebate as aforesaid, the decision of the Colonial Treasurer shall be final.

5. A rebate similar to that for which provision is made in the last preceding section shall be granted in like manner and under like provisions to goods and articles, the growth, produce, or manufacture of any British Colony, Protectorate, or possession granting equivalent reciprocal privileges to the Colonies and Territories parties to the Customs Union Convention: Provided that no such rebate shall be granted in the case of any particular Colony, Protectorate, or possession until on and after a date to be mutually agreed upon and publicly notified by the parties to the Convention.

6. On and after the coming into operation of the Convention signed at Brussels on the 5th day of March, 1902,* between the United Kingdom and other Powers relating to the abolition of the bounties on sugar, a special additional duty, equivalent to any bounty which may be granted on sugar (not being the produce of the Union) from any country which is not a party to the said Convention, shall be levied and imposed on importation into this Colony of such sugar. For the purposes of this section the term "sugar" shall include sugar products such as preserves, chocolates, biscuits, condensed milk, and all other analogous products containing in a notable proportion sugar artificially incorporated.

7. Under such regulations as he may prescribe on that behalf, the Lieutenant-Governor may, in accordance with the provisions of the Customs Union Convention, by Proclamation in the "Gazette "—

(a) Suspend the duty imposed upon fresh, chilled, and frozen meat, and on animals for slaughter;

(b) Suspend in whole or in part the duty imposed on corn and grain as described in item 15 (a), (b), and (c), Class I, Schedule (B) of the tariff, and grant a bounty equivalent to the duties suspended on such corn and grain produced in the Union or manufactured therein solely from Union products;

(c) Grant a rebate of the whole or part of the duty on methylated

*See Vol. 23. Page 579.

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