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Gold Export Duty Repeal Act of 1860

On separation in 1859, Queensland inherited all the laws of the parent colony of New South Wales.

The first tax act passed in the new colony of Queensland abolished a gold duty originally imposed by the New South Wales Government. This Act was named the Gold Export Duty Repeal Act of 1860

The Act

Selection of provisions

A selection of original provisions from the Gold Export Duty Repeal Act of 1860 as enacted on 10 July 1860.

'Whereas an Act was passed by the Governor and Legislative Council and Legislative Assembly of New South Wales in the twentieth year of the reign of Her present Majesty numbered seventeen entitled “An Act for Granting a Duty upon Gold" and now in force in the Colony of Queensland  And whereas the Collector of Customs for the Colony of Queensland has with the sanction of the Governor and Executive Council thereof abstained from collecting certain duties upon gold  And whereas it is expedient that the said Collector of Customs and all officers concerned in permitting the export upon gold from the said Colony without payment of Duty thereon within this Colony as aforesaid should be indemnified in respect thereof  And whereas it is also expedient that the said Act shall be repealed  Be it therefore enacted by the Queen’s Most Excellent Majesty by and with the advice and consent of the Legislative Council and Legislative Assembly of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.  That the said Collector of Customs and all Officers concerned in permitting the Export of Gold from the said Colony without payment of Duty thereon as aforesaid shall be and they are hereby indemnified and held harmless in respect of such non-payment of duty as aforesaid.

2.  The Act of Council of the Legislative Council and Legislative Assembly of New South Wales intituled “An Act for Granting a Duty upon Gold” passed in the twentieth year of the reign of Her said Majesty numbered seventeen is hereby repealed.'

 

Second Reading speech

As there was no official parliamentary reporting (Hansard) until 1864, the following Second Reading speeches are taken from reports in The Moreton Bay Courier dated 14 June 1860 and 30 June 1860.

14 June 1860

The Premier and Colonial Secretary, Robert GW Herbert, introduced the Gold Export Duty Repeal Bill into the Legislative Assembly on 31 May 1860.

'The Col. Secretary moved that this bill be read a second time, and in doing so explained its provisions in detail. It had been prepared by the government in consequence of memorials received from the inhabitants of several towns trading with the diggings on the other side of the border. The memorialists represented that the retension of this duty tended to restrict their trade with the localities alluded to, and was the cause of serious injustice to the diggers themselves, inasmuch as it subjected them to a cost supplementary to the export duty. 

'As they did not produce any gold themselves, they were not morally justified in levying the tax' It must be borne in mind, moreover, that as they did not produce any gold themselves, they were not morally justified in levying the tax. He further reminded the house that as the Legislatures of the other colonies had already promised to repeal the duty, it was probable the principle of the bill then before the house would be generally recognized.'

30 June 1860

Maurice C O’Connell, Minister without Office, introduced the Gold Export Duty Repeal Bill into the Legislative Council on 28 June 1860.

'Captain O’Connell moved that this bill be read a second time, and in doing so explained that a gold-field having been opened in New South Wales a little beyond the borders of this colony, it had been found expedient by the miners and others interested to transmit the gold via Ipswich and Brisbane; but owing to the imposition of the heavy duty required by law, and the increased expenses indirectly attendant upon the transit, the traffic, to a certain extent, was broken off. 

The result had an injurious effect upon the trade thus accidently opened up between the two colonies, and, as might be expected, several memorials were forwarded to the Government, praying for the abolition of the export duty. 

The Government, perceiving that the exaction of the duty had an injurious effect upon trade, and feeling that the duty was not one which they were morally entitled to levy, owing to the fact of the gold not being produced in the colony, they at once conformed to the prayer of the memorialists, and relieved the officers concerned from further responsibility in the collection.  'Several memorials were forwarded to the Government, praying for the abolition of the export duty'
The bill, therefore, before the house, was intended to have the effect of an indemnification, and he had no doubt that under all the circumstances, they would agree to it. He observed also that it was the policy of the present government in pursuance of that adopted by the other colonies, to abolish the export duty on gold altogether.'

Newspaper article

This article was published in The Moreton Bay Courier on 24 January 1860 under the heading 'Meeting on the gold duty'.

A meeting of the representatives of the commercial interests of Brisbane was held in the Exchange Rooms, Brisbane, yesterday at noon, Jas. Gibbon, Esq., in the chair.

The chairman, in opening the proceedings of the meeting said that they were met together to consider the injurious effects of the export duty on gold to the trading community of Brisbane and to the interests of the colony generally, and to devise means to remedy that which appeared to militate against the welfare of all classes. The export duty on gold was of great import to them in their present position, as it would not only cause the gold from Tooloom to be sent via Grafton as it necessitated a double duty; there being not only the duty payable at the ports in Queensland, but a duty which would be charged before it was received into the Sydney mint. Acting injuriously, as he conceived it was, against the interest of the place he considered it their duty to do all they could to remedy the evil.

'They were met together to consider the injurious effects of the export duty on gold to the trading community' Mr. G. Harris moved the first resolution as follows: 'That this meeting met to represent the mercantile and trading interests of Brisbane view with regret the imposition of a tax of 2s. 6d. per oz. on gold exported from Queensland, and desire a speedy abolition of the same, as it interferes materially with our commercial operation with the gold-fields at Tooloom and its neighborhood.'
Mr. R. J. Coley seconded the resolution, and cited, in illustration of the necessity for action, that the owners of the nugget which had been inappropriately called 'The Lady Bowen Nugget' were determined to send it by way of Grafton.

Mr. Harris corroborated the statement of Captain Coley. He had been in treaty for the purchase of the nugget in question, but the business had been prevented from being brought to a successful issue in consequence of the export duty.

Mr. R. Cribb moved, and Mr. Heussler seconded the second resolution—'That with a view to the speedy abolition of this tax upon gold, this meeting authorise the Chairman of the Brisbane Exchange Rooms to
prepare and forward to the Executive Government of this colony, a memorial signed by him (the Chairman) on behalf of the mercantile community of this city, praying that the said obnoxious tax may be suspended until the meeting of the Legislature.'

Moved by Mr. Cribb, and, seconded by Mr. Dowse—'That the following gentlemen form a sub-committee to assist the Chairman to draw up the memorial; Messrs. Bartley, Cribb and Brookes.'

'He considered it their duty to do all they could to remedy the evil'
It was afterwards decided that the Chairman should wait upon the Governor, accompanied by Messrs. Bartley and Harris, so that his Excellency might be made aware of the injurious effects upon trade arising from the duty, should he be desirous of making inquiries of a commercial character.

Letter to the editor

The following letter to the editor was published in The Moreton Bay Courier on 24 January 1860.

Sir,

On reading your leader of yesterday on the obnoxious gold export duty, I was surprised to find that the onus of its imposition was laid on the shoulders of the local executive: whereas, on Separation, the laws then in force in New South Wales, became our laws until repealed by our local Assembly. The Executive could not have done it otherwise, unfortunately, and the repealing of the law in New South Wales will not help us; it must remain a clog on our operations until we repeal it.

A considerable trade was springing up between our sister township and Tooloom, gold was beginning to be shipped from Brisbane, and it was no uncommon thing to see a number of diggers arrive per steamer from Sydney or Melbourne en route to Tooloom. This trade and traffic must necessarily be much injured by this oppressive tax, and will also lessen our chance of a gold field being discovered in Queensland.

'The obnoxious gold export duty ... will lessen our chance of a gold field being discovered in Queensland'

Our friendly relations with the Clarence should be fostered: and our true policy would rather be, to make a good road to Tooloom, than put on an export duty, which effectually prohibits the transit of gold this way.

A public expression of opinion by the merchants, bankers, &c., of Brisbane and Ipswich might induce the Executive to suspend the operation of that act until the opinion of the Assembly could be taken, but I imagine they would not be justified in suspending the operation of any law merely on their own responsibility.

Yours, &c.,

A.J.H., South Brisbane.