set forth the ground upon which it is contended that the property 6. If the answer consists merely of a denial of the law, or of the fact as stated in the information, or of both, the case shall be at once at issue. 7. If the answer contain new matter, but not such as the prosecutor deems to be material, he may join issue without replying. Should he think fit to reply, he must do so within seven days. The reply must deny every allegation in the answer which is meant to be put in issue, and a copy of it be furnished to the claimant. 8. If the prosecutor desire to allege new matter in his reply, he must apply to the Judge for leave so to do, which may be granted upon such terms as the Judge shall think fit. 9. If the prosecutor does not join issue or reply in due time, or if, at the expiration of a week after the cause is at issue no day is fixed for hearing the same, the claimant may move for a hearing, and thereupon a day shall be fixed for that purpose unless good cause be shown to the contrary. 10. When the case is ready for hearing, on motion of the prosecutor, a day will be fixed by the Judge for that purpose, on which day the parties must appear at the Court House with their witnesses. 11. If default should be made by non-appearance of claimant, the Judge may hear the case ex-parte, or upon oath of the seizing officer, or other credible witness to the truth of the allegations contained in the information, he may at once decree forfeiture of the property. 12. If either party deviate from a strict adherence to these rules, the adverse party may, if he think fit, lay a statement in writing of such deviation before the Judge, who, having heard both parties, shall make such order therein as may be most conducive to the ends of justice. No. 6.-ORDINANCE No. 4 of 1850. An Ordinance to explain and amend certain parts of an Ordinance entitled, "No. 7, 1849-An Ordinance enacted, &c., to provide for the collection of the Revenue ;" also an Ordinance entitled, "No. 17, 1849.-An Ordinance enacted, &c., to declare in force within these Islands a certain Act of the Bahama Legislature to repeal certain Duties of Customs, and further, for raising a Revenue for the support of the Government of these Her Majesty's Turks and Caicos Islands, and for other purposes therein mentioned, and for other purposes." (Passed 4th July, 1850. Confirmed 5th Nov., 1851.) WH No. 5. Ord. No. 7, 1849. No. 6. Ord. No. 4, 1850. HEREAS in and by an Ordinance entitled "No. 7, 1849- PREAMBLE. the Revenue," it was amongst other things enacted, that certain No. 6. Ord. No. 4, 1850. Construction of Ordinance No. 7, 1849, limited and defined. Officers indemnified for collecting certain sums other than Duties. Security required for the payment of Import and Export Duties. Clauses 12, Clauses 15 and 17 of Ordinance No. 8 amended. Assistant Revenue Officers to be appointed temporarily. pealed, as also all other Acts having reference to the collection of the revenue or matters connected therewith; and whereas it was the intention of the Council of the said islands that the said words should apply to such Acts and parts of Acts only as had reference to the imposition of any duty or tax upon the importation into or exportation from these islands, of any goods, wares, and merchandise; May it, &c., That the said words "as also all other Acts, having reference to the collection of the revenue or matters connected therewith," shall be deemed and taken to apply to such Acts only as have reference to the imposition of any duty or tax upon goods, wares, and merchandise imported into or exported from these islands. II. And be it further ordained, that the Receiver-General and Assistant Receiver-General of these islands be, and they are hereby indemnified for having received and collected any sum or sums of money since the period when the said Ordinance came into operation other than duties leviable on the import or export of goods, wares, and merchandise as aforesaid. III. And whereas the practice that has hitherto prevailed in these islands of lading and unlading vessels previous to the duties being paid upon goods imported or exported therein, upon proper security being given, has greatly facilitated the commerce of the same, without any detriment to the revenue; and whereas, no such provision now exists by law-except where goods are to be warehoused, or six months' credit given to importers, when the duties on imports amount to or exceed Twenty pounds; be it further ordained, that on the entry inwards, or outwards, as the case may be, at the office of the Receiver-General, or other proper officer, of any vessel arriving from or departing for any port or place without this colony, the master of such vessel shall enter into bond to Her Majesty at such office, with one or more sufficient sureties, to the satisfaction of the Receiver-General or other proper officer, conditioned for the payment within a reasonable time after the lading or unlading of the same, of all duties that may become due and payable upon such said vessel, or upon any goods at the time in her laden or to be laden, previous to her departure from these islands. IV. And whereas in and by the said Ordinance, No. 7, certain provisions were made with respect to the payment of duties under that Ordinance, in sections twelve, fourteen, and thirty-one, and whereas no duties are made payable in and by the said Ordinance, and it is therefore expedient that the said errors should be amended; Be it therefore ordained, that in the above-recited clauses of the said Ordinance, the words "this Ordinance" shall be understood and taken to mean any Ordinance of these islands relating to the collection of the revenue. V. And whereas, the clauses Nos. 15 and 17 of an Ordinance No. 8, 1849-entitled, "An Ordinance to provide for the appointment of Revenue Officers," are defective and require amendment; Be it therefore ordained, that it shall be lawful for the ReceiverGeneral or Assistant Receiver-General to appoint any number of assistant revenue officers by virtue of the said fifteenth clause, which he or they may deem necessary; and such assistant revenue officers shall be entitled to receive out of the Public Treasury, upon warrant from the President, a sum not exceeding Four shillings and twopence per diem for every day when so employed. And all revenue officers and assistant revenue officers when employed in supervising the lading and unlading of any vessels at these islands, shall give their attendance and attention to such duties from sunrise to sunset. No. 6. Ord. No. 4, 1850. A Fee for clearing a Vessel except during office hours. VI. And be it further ordained, that it shall and may be lawful for the Receiver-General or other receiver, or chief officer of the revenue, to demand and receive from the owner, consignee, or master of every vessel entered or cleared out by such receiver or other officer, either before or after office hours, a fee of Four shillings and twopence to his own use and benefit; and it shall be lawful for any such receiver or other officer to refuse to enter or clear out any vessel, before or after office hours as fixed by law, unless such fee shall first have been paid to him. VII. And be it further ordained, that the Provisos contained in Clause 15 of the fifteenth section of the said Ordinance, No. 8, be repealed. VIII. and IX. are repealed by Ordinance No. 1, 1855. X. And be it further ordained, that the Receiver-General of these islands shall be, and he is hereby indemnified for not having collected any such duty which may have become due upon any of the articles aforesaid, since the said Ordinance came into operation. Ordinance No. 8 of 1849 repealed. Receiver General indemnified for not collecting duty on Coin, &c. Authorized to refund, or annul any Bond to secure such duty. XI. And be it further ordained, that the Receiver-General for these islands is hereby authorized to refund any sum of money, or cancel any bonds he may have received as duties, upon bullion, coin, and diamonds, brought into these islands as stranded or derelict property. XII. And be it further ordained, that this Ordinance shall come Duration. into operation when and so soon as the assent of His Excellency the Governor-in-Chief thereto shall have been proclaimed, and shall continue in operation as long as the several Ordinances which are amended thereby remain in force, and no longer. No. 7.-ORDINANCE No. 1 of 1855. An Ordinance to continue two Ordinances, No. 7 of 1849, to Provide for the Collection of the Revenue; and No. 8 of 1849, to Provide for the Appointment of the Officers of the Public Revenue. (Passed 26th Feb., 1855. Confirmed 10th Aug., 1855.) W No. 7. Ord. No. 1, 1855. HEREAS two Ordinances passed by the Legislative Council PREAMBLE. of the Turks and Caicos Islands, during the session of 1849, to wit: No. 7, providing for the collection of the revenue; and No. 8 of 1849, to provide for the appointment of the officers of the Public Revenue, and for other purposes, will expire on the first day of January, which will be in the year One thousand eight hundred and fifty-six; and it is highly necessary and expedient that the several provisions contained in the said two recited Ordinances respectively should be further continued; May it, &c., I. That the said recited Ordinances, and every clause, matter, and thing in them contained, is and are hereby continued and declared to be in force within the said Turks and Caicos Islands. II. And whereas Ordinance No. 4 of 1850, explaining and Ordinances No. 7 and 8 of 1849 continued. No. 7. Ord. No. 1, 1855. amending certain portions of the aforesaid Ordinances will also expire simultaneously with the same; and it is expedient that certain provisions contained in the said last-recited Ordinance should be continued; Be it therefore further ordained, that the said Ordinance No. 4 of nance, No. 4 of 1850, shall be and continue in full force, save and 1850 continued. except the clauses numbers eight and nine, which are hereby repealed. Parts of Ordi No. 8. Ord. No. 11, 1860. PREAMBLE. No person to communicate with any vessel arriving at these Islands before Revenue Officer visits such vessel, and returns to shore. Penalty for breach of the Ordinance. Meaning of word ship. Penalties, how applied. No. 8.-ORDINANCE No. 11 of 1860. An Ordinance to amend Ordinance No. 7 of 1849, to Provide for the Collection of the Revenue. (Passed 17th April, 1860. Confirmed 27th Nov., 1860.) WH HEREAS by the 34th section of Ordinance No. 7 of 1849, it is ordained that "it shall be lawful for the officers of the Colonial Revenue of these islands to board any ship arriving at these islands, and to stay on board until the goods have been duly delivered from the same;" but it is the practice of persons to go on board of ships before they can be boarded by the revenue officers, to the detriment of the revenue and the injury of the commercial interests of the salt-rakers, and of the general community; and whereas it would much tend to the prevention of smuggling, and the depreciation of the value of the staple of these islands if no persons except the duly-qualified and licensed pilots of the colony were suffered to go on board of any ship until after she had been boarded by some revenue officer; May it, &c., That it shall not be lawful for any person, except the duly-qualified and licensed pilots, or the health-officer of the colony, to go on board of any ship arriving at these islands, nor to communicate with any person on board of such ship before such ship shall have been first boarded by such revenue officer as aforesaid; and such revenue officer shall have returned to shore with his report thereof. II. That if any person, except such pilot as aforesaid, or the health-officer of the colony, shall go on board of any ship arriving at these islands, or communicate, as aforesaid, before such ship shall have been first boarded by such revenue officer, and he shall have returned to shore as aforesaid, he shall, upon conviction of such offence before two Justices of the Peace, pay a fine of not less than Five pounds, or more than Twenty pounds; to be levied by warrant under the hands and seals of such Justices, by distress and sale of the offender's goods and chattels; and if no goods and chattels can be found whereon such fine as aforesaid can be levied, then, and in such case, it shall be lawful for such Justices to commit the offender to the common gaol of these islands, there to remain for any term not exceeding Three months. III. That the word "ship" shall include every description of vessel used in navigation not propelled by oars. IV. That all penalties imposed under this Ordinance, when recovered, shall be reserved for the use of Her Majesty, her heirs, and successors, and be paid into the Public Treasury, towards the support of the Government of these islands. SECOND DIVISION.-TAXES. No. 9.-2 Vic. ch. 6. An Act for Raising a Revenue for the Support of the Government of the Bahama Islands, and for other purposes. (27th Dec., 1838.) I. Repealed by 3 Vic. ch. 29. II., III., V., VI., VII., VIII., IX., X., XI., and XII. suspended by 11 Vic. ch. 22. XIII. That for and during the periods before mentioned,* there shall be paid into the Public Treasury of these islands, over and above all other duties and taxes, a duty or tax of Two pounds ten shillings per centum on the gross sales of all vessels not registered as belonging to these islands, sold within the same, anything in this Act contained to the contrary notwithstanding; the amount of which shall be given to the Receiver-General, or other receiver or collector upon oath; and in case any owner of such vessel, or other person selling or disposing thereof, shall neglect or refuse to give in and pay the duty as aforesaid, he or she shall forfeit and pay the sum of Fifty pounds sterling, over and above the duty or tax imposed as aforesaid. No. 9. Act 2 Vic. c. 6. Tax on sale of vessels not registered as these Islands. belonging to XVII. And whereas the usual and established commission pay- Auction duties able by the owners of property sold at auction, on commission, regulated. whether by auctioneers or others, within these islands, has long been at the rate of Five per cent. on the gross sales thereof; and whereas by reason of the very large proportion of merchandise and other property, which, from peculiar local causes, are almost exclusively sold at public auction, or by auctioneers, on commission in this colony, it has at all times for a series of years past been and still is held reasonable and expedient that a tax should be laid on the profits accruing to the auctioneers, by reason of large sales by them so made at auction as aforesaid; Be it, &c., That for and during the periods before mentioned there shall be paid into the Public Treasury of the colony, for and towards defraying the expenses of this Government, by all auctioneers within the same, a sum equal to two-fifth parts of the above-recited usual commission, that is to say, at the rate of Two pounds for every hundred pounds of the gross sales of such lands, hereditaments, ships, vessels, merchandise, and other effects and property, of whatsoever nature the same may be, as shall be sold at auction by auctioneers within these said islands: Provided always, that no Proviso. such tax or duty shall be imposed on the poundage or commission of any Master in Chancery, the Provost Marshal, or Marshal of the Court of Vice Admiralty of these islands, demandable by virtue of their said offices respectively, in due course of law, or on the commission of any constable, or other civil officer, or other person selling goods destrained for rent arrear, Militia fines, arrears of any rates, assessments, or taxes due to the public, or otherwise under judicial process, issuing from any Court of competent jurisdiction in such behalf within these islands, or on any goods or * The fourth clause of this Act enacted that the duties imposed by it should be collected at the port of Nassau for one year, and at the out-ports for fifteen months; but by the 3 Vic. c. 11, amended by 3 Vic. c. 12, the several provisions of this Act are continued in force during the reign of her present Majesty, and for six months afterwards. |