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No. 6. pealed, as also all other Acts having reference to the collection of Ord. No.4, the revenue or matters connected therewith ; and whereas it was

1850. the intention of the Council of the said islands that the said words Construction

should apply to such Acts and parts of Acts only as had reference of Ordinance

to the imposition of any duty or tax upon the importation into or No. 7, 1819, exportation from these islands, of any goods, wares, and merchandise; limited and

May it, &c., That the said words is as also all other Acts, having defined.

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. Officers in- II. And be it further ordained, that the Receiver-General and demnified for

Assistant Receiver-General of these islands be, and they are hereby collecting

indemnified for having received and collected any sum or sums of certain sums other than money since the period when the said Ordinance came into operaDuties.

tion other than duties leviable on the import or export of goods,

wares, and merchandise as aforesaid. Security re

III. And whereas the practice that has hitherto prevailed in quired for the

these islands of lading and unlading vessels previous to the duties payment of

being paid upon goods imported or exported therein, upon proper Import and Ex

security being given, has greatly facilitated the commerce of the port Duties.

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. Clauses 12, IV. And whereas in and by the said Ordinance, No. 7, certain 14, and 31 of

provisions were made with respect to the payment of duties under Ordinance No.

that Ordinance, in sections twelve, fourteen, and thirty-one, and 7, of 1849, amended and whereas no duties are made payable in and by the said Ordinance, explained. 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. Clauses 15 and V. And whereas, the clauses Nos. 15 and 17 of an Ordinance 17 of Ordi

No. 8, 1849-entitled, “An Ordinance to provide for the appoint

, nance No. 8 amended.

ment 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, Assistant Re

which he or they may deem necessary; and such assistant revenue venue Officers to be appointed

officers shall be entitled to receive out of the Public Treasury, temporarily. upon warrant from tho President, a sum not exceeding Four

shillings and twopence per diem for every day when so employed. No. 6. And all revenue officers and assistant revenue officers when em- Ord. No. 4, ployed in supervising the lading and unlading of any vessels at 1850. these islands, shall give their attendance and attention to such duties from sunrise to sunset.

VI. And be it further ordained, that it shall and may be lawful A Fee for for the Receiver-General or other receiver, or chief officer of the clearing a

Vessel except revenue, to demand and receive from the owner, consignee, or

during office master of every vessel entered or cleared out by such receiver or hours. 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

Ordinance No. the fifteenth section of the said Ordinance, No. 8, be repealed.

8 of 1819 VIII. and IX. are repealed by Ordinance No. 1, 1855.

repealed. X. And be it further ordained, that the Receiver-General of

Receiverthese islands shall be, and he is hereby indemnified for not having General incollected any such duty which may have become due upon any of demnified for the articles aforesaid, since the said Ordinance came into opera

not collecting tion.

duty on Coin,

&c. XI. And be it further ordained, that the Receiver-General for

Authorized to these islands is hereby authorized to refund any sum of money, or refund, or annul cancel any bonds he may have received as duties, upon bullion, any Bond to coin, and diamonds, brought into these islands as stranded or de- secure such relict property.

duty. 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.

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No. 7.- ORDINANCE No. 1 of 1855.

No. 7.

Ord. No. 1, An Ordinance to continue two Ordinances, No. 7 of 1849, to Provide

1855. 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.) 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, Ordinances and thing in them contained, is and are hereby continued and No. 7 and 8 of

1849 continued, declared to be in force within the said Turks and Caicos Islands.

II. And whereas Ordinance No. 4 of 1850, explaining and

No. 7. amending certain portions of the aforesaid Ordinances will also Ord. No. 1, expire simultaneously with the same ; and it is expedient that certain

1855. provisions contained in the said last-recited Ordinance should be Parts of Ordi

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



with any

No. 8.

No. 8.-ORDINANCE No. 11 of 1860. Ord. No. 11, An Ordinance to amend Ordinance No. 7 of 1849, to Provide for the 1860.

Collection of the Revenue. (Passed 17th April, 1860. Con

firmed 27th Nov., 1860.) PREAMBLE.

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., No person to

That it shall not be lawful for any person, except the duly-qualicommunicate fied and licensed pilots, or the health-officer of the colony, to go on vessel

board of any ship arriving at these islands, nor to communicate arriving at these Islands with any person on board of such ship before such ship shall before Revenue have been first boarded by such revenue officer as aforesaid; and Officer visits such revenue officer shall have returned to shore with his report such vessel,

thereof. shore.

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 Penalty for than Five pounds, or more than Twenty pounds; to be levied by breach of the warrant under the hands and seals of such Justices, by distress and Ordinance.

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. Meaning of III. That the word "ship" shall include every description of word ship. vessel used in navigation not propelled by oars. Penalties, how IV. That all penalties imposed under this Ordinance, when applied.

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.

and returns to

c. 6.

SECOND DIVISION.-TAXES. No. 9.-2 Vic. ch. 6. An Act for Raising a Revenue for the Support No. 9. of the Government of the Bahama Islands, and for other pur

Act 2 Vic. poses. (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 Tas on sale of shall be paid into the Public Treasury of these islands, over and vessels not above all other duties and taxes, a duty or tax of Two pounds ten registered as shillings per centum on the gross sales of all vessels not registered

belonging to

these Islands. 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.

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 juris• diction in such behalf within these islands, or on any goods or

* The fourth dause 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.


furtner or

day of

No. 7. amending certain portions of the afore Marshal, Marshal of the

* Ord. No.1, expire simultaneously with the same;'

of other person selling the 1855. provisions contained in the said esaid; anything hereinbefore continued ; Be it therefore furt

anding. Parts of Ordinance No. 4 of nance, No. 4 of 1850, shall be or vendue masters, and all other 1850 continued. except the clauses numbers ar disposing of any property, merrepealed.

w public auction, as vendue masters Ander regular statements and accounts spectively every three months, and pay

chs from the date of such returns into the No. 8.

No. 8.

islands; and for refusing or neglecting to Ord. No. 11,

nech statements and accounts as aforestid forty 1860. An Ordinance to o

or for producing a fraudulent account, Collectior

'intent and meaning of this Act, such person firmed w upon conviction of every such fraud or neglect

, the sum of Fifty pounds sterling, over and above PREAMBLE.

HERT imposed by this Act, together with the costs of is

to Receiver-General and Treasurer is hereby authorized Colonial these

10. Sucrul, from time to time, to demand a fair account from such

Fendue master, or vendue masters, and administer the deliv oath :-“I, A. B., do swear, upon the Holy Evangelist on off

"And that I have therein, to the best of my knowledge and erchandise, and other effects whatsoever sold by me and my cotil, stated the full and true amount of the sales of all property, co-partners (naming every such co-partner or co-partners

, any) at public auction, from the

until day of

and that I have given bond in the of Five hundred pounds, previous to my acting as vendue master, SO HELP ME GOD.”

XIX. That no person or persons shall, after the passing of this with ar arriviy

Act, presume to dispose of any property, merchandise, or other these

effects at auction, within these islands, for any person or persons, befo

under a penalty of Fifty pounds for every offence, unless he or they Off

shall have first entered into a bond to Her Majesty, with two or more sufficient sureties, in the sum of Five hundred pounds sterling, with the following condition, to wit :-" The condition of the above obligation is such, that if the above-bounden A. B. shall render, upon oath, a true and faithful account of the amount of all property sold by him at public auction to the Receiver-General and Treasurer, according to law, and shall also, when required, lay before the Treasurer, for his inspection, his vendue books, and shall well and truly account for and pay all duties arising from such sales, agreeably to the before-mentioned Act; and moreover, if the said A. B. shall well and truly account for and pay all the duties that shall or may arise from the sales of all goods, wares, and merchandise which are made liable to duty, to the ReceiverGeneral and Treasurer, when thereunto required, then this obligation to be void, otherwise to remain in full force and virtue; which bond shall be taken annually by the Secretary of these islands or his lawful deputy, without fees, who, after having registered the same, shall keep such bond in his custody; and he is hereby authorized and required, should he deem it necessary, to administer an oath to any person offered as surety, by which to ascertain the sufficiency of any surety so offered : Provided always, that no action

the sum

No perso


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