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The New South Wales Border Customs Act of 1862 was the second tax-related Act passed by the Queensland Government. It did not impose a new tax, but enabled the Government to collect revenue from the existing tax laws which had been inherited from New South Wales.
The Act
Selection of provisions
A selection of original provisions from the New South Wales Border Customs Act of 1862 as enacted on 16 June 1862.
'Whereas it is expedient that provision should be made for the Collection of Customs Duties on Goods crossing the Boundary between the Colonies of Queensland and New South Wales 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. It shall be lawful for the Governor with the advice of the Executive Council and in concurrence with the Government of the Colony of New South Wales to make such arrangements as may be deemed advisable for establishing a mutual system of collecting and accounting for all Customs Duties payable upon Goods crossing the Boundary by land between the two Colonies and to make such Regulations as may be necessary to carry out the objects of this Act Provided always that all such Regulations shall be forthwith laid before both Houses of the Parliament if sitting and if not then within fourteen days after the commencement of the next Session and shall be published in the Government Gazette and from the date of such publication shall have the force of law within the Colony of Queensland.
2. This Act shall be styled and may be cited as The New South Wales Border Customs Act of 1862.'
Second Reading speech
The Premier and Colonial Secretary, Robert GW Herbert, introduced the Border Customs Bill into the Legislative Assembly on 2 May 1862. The Attorney-General, Ratcliffe Pring, gave the Second Reading speech in the Assembly on 13 May 1862.
The following newspaper report is from The Courier dated 23 May 1862.
| 'It was well known that a large proportion of dutiable goods were constantly being shipped from Sydney to Maitland, and from thence conveyed over the frontier to towns in Queensland without the payment of any duty whatever' | 'The Attorney-General moved the second reading of this bill, explaining that a similar measure had been passed in New South Wales, which had been in operation for some considerable time. The object in passing the short bill now before the House was to enable the Government to frame regulations to operate in consort with those adopted by the Government of New South Wales. They would all admit that the present system of bringing dutiable goods over the border without the means of collecting the duties, involved a serious loss to Queensland. It was well known that a large proportion of dutiable goods were constantly being shipped from Sydney to Maitland, and from thence conveyed over the frontier to towns in Queensland without the payment of any duty whatever. It was a view of obviating this difficulty that the present bill had been brought forward, and he presumed the House would see no objection to its passing.' |