The Light Dues Act of 1864 was also the first tax act to be reported in Hansard (the official parliamentary reports). The Queensland Government became one of the earliest governments in the world to publish official reports of the parliamentary debates.
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The Light Dues Act of 1864 was the first Queensland Act to impose a new tax. It was the third tax-related act passed by the Queensland Government. The first Act abolished an existing New South Wales gold duty. The second Act enabled the Government to start collecting customs duties at the New South Wales border. Both of the previous Acts were tax laws inherited from New South Wales.
The Act
Selection of provisions
A selection of original provisions from the Light Dues Act of 1864 as enacted on 2 September 1864.
'Whereas it is expedient to establish a scale of light dues to be paid in respect of vessels trading in or to the Colony of Queensland for the maintenance of coast and harbour lights 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:
2. The master or commander of any vessel arriving at or leaving any port of the colony shall except as hereinafter provided pay to the collector or other chief officer of customs at such port for such vessel according to its tonnage and class the several sums specified in the schedule to this Act as payable in respect of vessels of the class to which such vessel belongs.
| '... shall pay towards the maintenance of the light or lights within such port an annual rate of one shilling per ton' | 4. Any foreign-going or intercolonial trade vessel cleared out for any two or more ports in the Colony at the entrances to which coast lights are exhibited shall be required to pay the full rate of light dues at one port only and for every other port included in her original clearance one-third of one full rate payable in respect of the coast light at the entrance to such port. |
6. All vessels engaged in the whaling trade vessels in ballast and vessels compelled by stress of weather to enter or put back to any port of the Colony shall be exempt from the payment of light dues under this Act.
7. All vessels of fifteen tons and upwards plying for hire or trading within any port of the Colony where one or more harbour lights are maintained shall pay to the collector or other chief officer of customs at such port towards the maintenance of the light or lights within such port an annual rate of one shilling per ton and such rate shall be due and payable on the first day of January in each year.'
Second Reading speech
The Colonial Treasurer, Thomas D Moffatt, introduced the Light Dues Bill into the Legislative Assembly on 27 July 1864. Here is the complete report of the Second Reading speech.
'The Colonial Treasurer moved the second reading of this Bill. He explained that hitherto no dues to defray the expense of lighting the coast had been levied in the Colony. Such expense should be fairly defrayed by shipowners and parties directly benefited, and not solely from the general revenue.
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It was estimated that ₤2,000 would be derived from this source, but in view of our increasing shipping this was, he considered, an under-estimate. It was highly desirable to have lights at certain points along the coast; for instance, at Sandy Cape it was proposed to erect an iron lighthouse, to be imported from England, and to be erected on a stone foundation. This would cost ₤11,000. It was also proposed to erect lights at Cape Capricorn and Gatcombe Head. The honourable member concluded by explaining the various clauses of the Bill.' |
'No dues to defray the expense of lighting the coast had been levied in the Colony. Such expense should be fairly defrayed by the shipowners and parties directly benefited' |