not be liable for loss, damage, or delay caused by any strike or other industrial disturbance, or by any breakdown in plant or machinery or by any fire, storm, or tempest, or by any causes beyond the control of the Miller, provided that the Miller shall have kept his plant, machinery, mill buildings, and premises in reasonably good repair, order, and condition. 5. Supply of Wheat for Gristing.—The Minister guarantees that he will, for the purpose of this agreement, deliver on trucks at the Miller's siding (or, if there is no mill siding, on trucks at mill station) sufficient wheat to keep the mill working full capacity (twenty-four hours per day), and the Minister accepts responsibility for all loss or damage incurred by the Miller through non-delivery of sufficient wheat, unless such non-delivery is caused by strikes, combinations of workmen or other industrial disturbances or by any breakdown in the railway service or temporary shortage of trucks, or by any other circumstances whatever outside the control of the Minister in actual control of the State Wheat Marketing Scheme: Provided always that the Miller places at the disposal of the Minister, free of charge, sufficient space at his mill, or, if he has more than one mill, at each of his mills, to accommodate enough wheat for four weeks full gristing capacity of such mill or mills: And provided further, that in the event of the stocks of wheat held by the Miller falling below two weeks' supply, the Miller immediately notifies the Minister of such fact. The Miller agrees that if the wheat so stored is in any sense weevilled it shall be milled as soon as practicable. 6. (a.) Method of Delivery.-Until such time as the Miller shall have a stock of wheat on hand sufficient to keep his mill, or mills, running full time for four weeks, he shall, except in such cases as provided in Clauses 3, 4, or 10 when the mill is not working, be prepared to receive and handle a daily quantity of wheat equal to double the daily milling capacity of such mill. The Minister agrees that so long as such stock is maintained the Minister will not deliver to the Miller more than.... .bags of wheat per day. (b.) Increased Deliveries. If the Miller shall make alterations and/or additions to his machinery or plant and/or erect or acquire another mill or other mills, thereby increasing his daily requirements, the above quantity shall be proportionately increased. (c.) Weights. All weights of wheat as delivered by the Minister to the Miller shall be taken as ex trucks, and all weights of flour and offal delivered by the Miller as hereinafter provided shall be taken as on trucks at his mill siding, or where delivery is by cart, on cart at mill door. (d.) Checking Weights.-The Miller shall provide at his mill an adequate check on the weights of wheat received from the Minister or his agent. 7. Temporary Cessation of Deliveries.—If by reason of any cause mentioned in Clauses 3, 4, or 10, the Miller is unable to proceed with gristing, he shall immediately notify the Minister, who shall, within 24 hours of the receipt of such notice, cease to load up any further wheat for consignment to the Miller, provided the latter's stock is sufficient to keep his mill or mills running full time for four weeks, as referred to in Clause 6 (a). 8. Unmillable Wheat.-Should the Minister deliver to the Miller wheat not in a fit condition for milling, the Miller may reject same, but in the case of any dispute between the Minister and the Miller as to whether such wheat is unfit for milling, such dispute to be referred to the arbitrament of an independent arbitrator mutually acceptable. The Minister shall remove all wheat unfit for milling and pay to the Miller all charges incurred by the Miller in connection with the receipt, delivery, handling, or otherwise of such wheat: Provided that the quantity involved represents more than two per cent. of a full working day's average milling. Wheat shall not be deemed unfit for milling by reason of the fact alone that it is affected by weevil. 9. Percentage of Extraction. The Miller guarantees to extract an average of not less than 42lbs. of first grade flour from each bushel of f.a.q. wheat, and where the wheat is affected by weevil or inferior to such standard, the Miller undertakes to extract the highest possible percentage of such flour. All screenings from the operation of the Mill will as far as possible be worked back into bran and pollard; provided that, in the opinion of the Minister, such action would not have a deleterious effect on such offal. 10. Bags.-All bags delivered by the Minister to the Miller shall become the property of the Miller. All produce of the mill, whether for local use or export, shall be put into bags of quality and condition, class and size, as customarily used by the trade. All produce of the mill shall be bagged as it comes off the sleeves or the packers; the onus of supplying bags shall be on the Miller. In the event of the Miller being unable to supply bags he must shut down, but if the Miller is so compelled to shut down he shall incur no liability under Clause 3. 11. Brands.-The Miller shall pack all flour under his own brand except that, in the event of the Minister requiring wheat to be gristed that cannot be made into first patent flour, he will in such cases use a brand to be selected by the Minister, and a number shall be put on same to identify the Miller's packing. 12. Receiving and Loading Books.-The Miller shall keep such books as may be specified by the Minister showing details of all wheat received and all deliveries of products from his mill whether on trucks or wagon, and guarantees the correctness thereof of all entries therein. 13. Gristing Records.-The Miller agrees to keep a suitable Gristing Book, compiled from proper mill shift returns, in a form approved by the Minister, and such book shall accurately record the result of all gristing done, and be open at all reasonable times to the inspection of a duly accredited representative of the Minister. 14. Checking Stocks.-All bran and pollard and other offal and flour produced under this agreement shall be stacked separately by the Miller and be quite independent of all stocks existing as at midnight on the.... of... 1918. ....day .tons of 15. Storage.-The Miller shall store free of charge.. product of his mill; any such quantity to be proportionately increased as the capacity of the mill is increased. Any storage in excess of such quantity shall be paid for by the Minister at the rate of 1d. per ton per week. Should such products so accumulate as to prevent the Miller from carrying on the business of his mill, they will be removed by the Minister as far as may be necessary to enable the Miller to do so. The Miller will not use his mill premises for storage of anything detrimental to wheat, flour, bran, or pollard. 16. Protection of Mill Products.-The Miller shall, during the currency of this agreement, act as bailee to the Minister for all products from his mill until such products shall have been duly delivered under this agreement and accounted for to the Minister; but the Miller shall not be liable for loss or damage by fire, storm, or tempest, or by weevils. Any products manufactured under this agreement which may be held by the Miller after the expiry of this agreement shall be so held at the risk of the Minister, and the Miller shall not be under any responsibility with regard thereto. 17. Selling Agency.-The Miller shall have the sole right of sale in Western Australia of the produce of his mills obtained under this agreement at prices fixed by the Minister. If the Miller has produce on hand that he is unable to dispose of locally, he may, with the consent of the Minister and if required so to do by the Minister he shall, allow another Miller to sell on his behalf, and in such event the selling commission provided for in Clause 19 shall be equally divided between the Miller making the sale and the Miller supplying the produce. The Miller agrees to accept the del credere risk in connection with all sales under this agreement. In all sales of flour and offal the Miller must dispose of the oldest products first, and for the purpose of this clause produce that has been obtained two months earlier than other produce shall be regarded as being older and therefore liable for disposal first. 18. Account Sales.-The Miller shall once a week send to the Minister account sales of all products of the mill on the basis of net cash price at the mill, showing all sales made by him during the preceding week and setting out clearly the amount due to the Minister therefor. A cheque for the amount shown as due by such account shall be paid to the Minister within seven days of the due date of the account sales, and if such account is not paid, interest shall accrue at the rate of 5 per cent. per annum for the first 14 days, and at the rate of 10 per cent. per annum thereafter. The due date of the first account sales is the... day of.... regular weekly periods. 1918, and from then onward account sales are due at When the Miller effects any sale on terms, the Minister shall be entitled only to the proceeds on the basis of a net prompt cash sale. For the purpose of accounting to the Minister, sales of all products shall be on the basis of the price f.o.r. at mill siding, or on wagon at mill door. 19. Remuneration. The Minister shall pay to the Miller the following remuneration:: (a.) A gristing allowance of. flour produced. .shillings per flour ton on all (b.) A commission of 14 per cent. on local sales of flour and 2s. per ton on all local sales of bran, pollard, and products of the mill other than flour made by the Miller under Clause 17. (c.) For all flour, bran, and pollard sent to farmers by the Mill in exchange for receipts for wheat delivered for farmers' grist a commission shall be payable of 34 per cent. based on the average monthly net price realised by the Mill for sales under Clause 17 of flour, bran, and pollard, the products of his Mill. No receipt for wheat exceeding 100 bushels for any one farmer for the season is to be accepted unless by special consent of the Minister. 20. Increased Working Cost.-Any increase in the cost of fuel, also any increase in wages which an Arbitration Court may award, shall be for the account of the Minister, provided that in respect of wages the Miller has appeared before the court and duly resisted the claim. 21. Payments for Gristing.-The Miller shall render a debit to the Minister weekly showing the amount due by the Minister for gristing and for commission on sales, and the amount due shall be paid by the Minister within seven days of the receipt of the debit and the returns, provided the Miller has rendered the account sales under Clause 18, together with a cheque for all amounts due thereunder. 22. Miller's Books.-All books and records kept by the Miller relating to this agreement shall be open for inspection at all reasonable times by a representative of the Minister, and in all cases where books, records, and accounts of the Miller are not sufficiently kept up to date as would enable such representative to make an efficient examination, the Minister may, on the recommendation of the Advisory Committee appointed under the Wheat Marketing Act, 1916, write up such books and accounts at the expense of the Miller. 23. Farmer's Grist.-The Miller will not receive wheat from a farmer for grist. Farmers requiring wheat gristed will deliver their wheat to the Government Acquiring Agent, and will receive a special form of receipt showing the number of bushels delivered. Such receipt may be sent to the nearest mill, and the Miller will send the farmer mill products in exchange therefor after making due allowance for (a.) Rail freight on the wheat to the mill from the station where delivered. (b.) Rail freight on products from the mill to the siding where the wheat was received. (c.) Usual gristing charge. (d.) Usual bag and other charges. 24. Fire Insurance.-The Miller shall not be liable for the fire insurance of any stocks of wheat, flour, bran, or pollard from time to time on his premises, except such stocks of flour as are held for private export. 25. Mills without Sidings.—Where a mill has no siding and the Minister thus saves shunting charges, the amount saved by the Minister shall be allowed to the mill. All cartage charges to and from station siding shall be paid by the Miller. 26. Demurrage.-Demurrage incurred on delivery of products of the mill shall be on account of the Miller only if due to his neglect, and demurrage on inward traffic shall not be charged to the Miller provided that he uses his ordinary facilities in the unloading of such traffic; if, however, the Miller does not receive and take off the daily quantity provided in Clause 6 (a), he will be liable for payment of any demurrage caused by such default. 27. Flour for Shipment.-All instructions issued by the Minister relating to the consignment of flour for overseas shipment shall be promptly carried out by the Miller, and in the event of his not being able, for reasons beyond his control, to carry out such instructions, he shall promptly inform the Minister. 28. Prior Accounts.-All accounts between the Minister and the Miller arising out of transactions under this agreement shall be kept entirely separate from all accounts standing prior to this agreement, and no amount standing to the debit or credit of the Minister in the Miller's books or to the debit or credit of the Miller in the Minister's books shall be taken into account when ascertaining any balance to or by the Minister on account of any transaction arising out of this agreement. 29. Minister's Instructions.-The Miller will at all times promptly carry out all instructions of the Minister and his officers so far as such instructions are within the scope of this agreement. 30. Returns.-The Miller will promptly supply and deliver to the Minister such weekly or other returns as the Minister may from time to time require and direct. 31. Assigns. The Miller will not assign his rights under this agreement without the consent in writing of the Minister. 32. Fiduciary Obligations.-The Miller shall, in all matters in connection with the Government Scheme for Marketing the 1918-19 wheat, including its gristing, have due regard to his obligations to his principal as Agent under this agreement, and will not do anything prejudicial thereto or subversive of the confidential and fiduciary relations between himself and the Minister or his officers. 33. Bond.-For the due performance of the conditions of this agreement on the part of the Miller, he shall provide the bond of a surety to be approved by the Minister for the sum of £1,000. 34. Arbitration.-Except as otherwise provided, all questions in dispute under this agreement shall be submitted to arbitration under the provisions of the Arbitration Act, 1895. In witness, etc. AN ACT to regulate the Assessment of Land and Income for the purposes of Taxation. BB [Assented to 20th December, 1907.] E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows: : Preliminary. 1. This Act may be cited as the Land and Income Tax Assessment Act, 1907. 2. In this Act, unless the context otherwise requires, "Agent" includes every person who, in Western Australia, for or on Interpretation. behalf of any other person outside of Western Australia (herein after called the "principal"),— (1.) Has the control or disposal of any real or personal property posal of any rents, issues, or proceeds derived from any (2.) Directly or indirectly, whether by sample, price-list, negotia- (3.) Has the control, receipt, or disposal of any income belonging "Commissioner" means the Commissioner of Taxation. "Dependant" means a relative of a taxpayer by blood, marriage, or No. 24 of 1918, adoption towards whose maintenance the taxpayer has contributed s. 2. twenty-six pounds during the year in which his taxable income was derived. |