Gold Export Duty Act of 1864—A brief history

A selection of original provisions from the Gold Export Duty Act of 1864 as enacted on 12 September 1864.

'Be it enacted by the Queen’s Most Excellent Majesty by and with the advice and consent of the Legislative Council and Legislative Assembly of Queensland in Parliament assembled and by the authority of the same as follows:

1.  For the purposes of the Act the “gold” shall mean and include gold in its natural state whether unmixed or mixed with any other substance gold-dust and all other gold whether wrought or unwrought except coined gold issued from the Royal Mint at London or from branch thereof at Sydney coined gold of any foreign state articles of plate jewellery or ornament actually worn upon the person or made elsewhere than in the Colony  The words “exportation” and “export” shall mean and include transmission or removal from Queensland whether by sea or land.

'There shall be charged a duty of one shilling and sixpence upon every ounce troy weight of gold exported from the Colony'

2.  From and after the passing of this Act there shall be charged collected and paid at the customs previous to exportation from Queensland a duty of one shilling and sixpence upon every ounce troy weight of gold exported from the Colony.

4.  The master of every ship bound from the Colony shall before departure if required by the collector or other principal officer of customs of the port or place at which such ship shall be produce to him a bill or bills of lading or a copy thereof for any and every part of the cargo laden on board.

6.  All gold intended for exportation shall be placed in boxes or other secure packages and on the outside of every such box or package shall be marked the weight of the gold contained therein and the gross weight of such box or package and such boxes or packages shall after examination be sealed and secured by an officer of customs at the expense of the exporter.

'...shall forfeit either treble the value thereof or a penalty of one hundred pounds at the election of the collector or other principal officer of customs'

9.  If any gold shall be shipped or water-borne to be shipped on board any ship for exportation before due entry of such gold and payment of duty thereon and due entry outward of such ship such gold and all goods which may be found in the same package if any shall be forfeited and any person who shall ship or be aiding assisting or concerned in the shipment or carrying of such gold shall forfeit either treble the value thereof or a penalty of one hundred pounds at the election of the collector or other principal officer of customs.

11.  It shall be lawful for the Governor with the advice of the Executive Council to make rules and regulations for the receipt custody and transmission of gold at and from any place in the said Colony and to remit in whole or in part the charges for such custody and transmission upon any gold deposited at such place for exportation assay or coinage.'

The following are extracts from the Second Reading speech by the Colonial Treasurer, Thomas D Moffat, who introduced the Gold Export Duty Bill into the Legislative Assembly on 11 August 1864.

'At the time of separation the Colony of Queensland inherited from New South Wales an Export Gold Duty Act, which levied a tax of 2s.6d. per ounce on gold, but as there was no attraction at that time to induce the Government to collect it, and it was deemed inadvisable to obstruct the development of any industry which might increase, and prove an ultimate source of revenue to the Colony, the Act was repealed.

Since then, the gold producing districts of the colony had increased, and were at present of considerable extent.

New gold fields were being heard of daily in the neighbourhood of Gladstone and the Darling Downs.

No doubt the Bill was unpopular with the diggers, but this was but natural and should scarcely be urged as an argument against the measure. 

'No doubt the Bill was unpopular with the diggers'

But the House had already laid down the principle, that what ever portion of the community engaged in special pursuits required aid from the state for special purposes, such persons should contribute something towards that aid furnished by the Government.

The effect of the Bill before the House would fall only on the prosperous digger: it would affect the man who did succeed in finding gold, and would not fall on all alike. The tax would also be the only means of ascertaining the amount of gold produced in the colony; at present, owing to the scattered nature of the population and other causes, there was a difficulty in finding any reliable information on this point.

Clause one set forth that it was only to “gold in its natural state” that the Act applied.

It appeared to be an accidental mistake of the parliamentary draughtsman, who had drawn his Bill from the New South Wales Act in existence here at separation, and who had retained the old duty of 2s.6d., instead of 1s.6d., the amount which the Government intended to levy.

It was to be regretted that the error above referred to, whether attributable to the draughtsman or the printer, should have occurred.'

The following extract was published in The Brisbane Courier on 23 December 1871.

'The Colonial Treasurer's Bill to amend the Gold Duty Act of 1864 provides for the gradual abolition of the tax. It is proposed that during next year the export duty shall be a shilling per ounce; sixpence per ounce during 1873; and after that year, no duty will be charged.

Mr Bell has yet to explain why it is that an impost that yields so little to the revenue, and which he admits to be wrong in principle, should not be done away with at once.'

'An impost that yields so little to the revenue'