The Short Title of this Act is “The Customs and Excise Duties Act, 1885.”

On and after the twentieth day of June, one thousand eight hundred and eighty-five, instead of the duties of Customs and Excise heretofore chargeable on the goods wares and merchandise mentioned, and described in the Schedule hereto, there shall be levied collected and paid to Her Majesty, her heirs and successors, upon the same, the several duties inserted, described, and set forth in the said Schedule.

In lieu of the Excise duty chargeable under section five of “The Customs and Excise Duties Act, 1881,” there shall be levied collected and paid upon tobacco manufactured in the colony, whether from tobacco grown in the colony or from imported unmanufactured tobacco, a duty of one shilling the pound; and this rate of duty shall remain in force until the thirty-first day of December, one thousand eight hundred and eighty-eight, unless previously altered by Act of the General Assembly.

The sixth section of “The Customs and Excise Duties Act, 1881,” is hereby amended, by the substitution therein of the words “One thousand eight hundred and eighty-eight” for the words “One thousand eight hundred and eighty-six.”

Section thirty-four of “The Customs Laws Consolidation Act, 1882,” shall, from and after the passing of this Act, be read as follows:—

In the event of any increase, decrease, or repeal of duties of Customs chargeable upon any goods wares or merchandise after the making of any contract or agreement for the sale or delivery of such goods wares or. merchandise duty paid, it shall be lawful for the seller, in case such increase shall accrue before the entry of such goods wares or merchandise at such increased duty, and after payment thereof, to add so much money to the contract price as will be equivalent to such increase of duty, and he shall be entitled to be paid and to sue for and recover the same; and it shall be lawful for the purchaser under any such contract or agreement, in case such decrease or repeal shall take effect before the entry of such goods wares and merchandise at such decreased duty or free of duty, as the case may be, to deduct so much money from the contract price as will be equivalent to such decrease of duty or repealed duty, and he shall not be liable to pay or be sued for in respect of such deduction.

In all cases where any new duties of Customs, or other duties, rates, or charges under the management, collection, or control of the Commissioner, are or may be imposed by any resolution of the House of Representatives, in lieu of any duties payable or exemption from duty existing at the time of the passing of such resolution, it shall be lawful for the Commissioner to require each importer to enter into a bond, with or without sureties as the Commissioner may determine, conditioned that such importer shall, within seven days after the coming into operation of an Act of the Assembly passed in the same session of Parliament during which such resolution was passed, pay all such duties of Customs, or other duties, rates, or charges as aforesaid, over and beyond any moneys already paid on account thereof, on any goods wares or merchandise as shall be or become charged thereon by such Act.

This Act shall be deemed to be incorporated with “The Customs Duties Consolidation Act, 1882,” and “The Customs Laws Consolidation Act, 1882;” and all the provisions contained in those Acts, in so far as the same may be applicable, shall apply in respect of the duties granted by this Act.

This Act shall be deemed to have been in force on and from the twentieth day of June, one thousand eight hundred and eighty-five.