7064.
PUBLIC RECORD OFFICE
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Reference :-
C.O. 885
PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
MY LORD DUKE,
No. 27.
(CAPE OF GOOD HOPE.)
LAW OFFICERS to COLONIAL OFFICE.
Lincoln's Inn, July 12, 1860. We were honoured with your Grace's commands, signified in Sir Frederic Rogers' letter of the 25th of June last, stating that he was directed to request that we would favour your Grace with our opinion on the following case.
"By the 4th section of the Cape of Good Hope Act, No. 1 of 1855 (which in that respect repeals and re-enacts part of the 2nd section of the Ordinance, No. 6 of 1853), provisions or stores of every description imported or supplied for the use of Her Majesty's land or sea forces, when the Customs duties shall not have been paid thereon, are enumerated as to be imported free."
Sir Frederic Rogers was pleased to add that this law has been extended to British Kaffraria, and that Mr. Simpson had contracted to supply the troops in Kaffraria with bread, and for that purpose had imported 150 barrels of flour under the circumstances stated in the annexed correspondence.
We observe that Mr. Simpson was ready to make affidavit and the commissariat officer to certify that those particular barrels of flour were imported for that purpose, and that they were alleged by the Commissary General to have been, when imported, under the control, though not in the custody, of his department.
>
Sir Frederic Rogers added that the civil authorities, however, enforced payment of duty on this flour on the ground that it had to undergo an alteration in specie before it became the article (namely, bread) which Mr. Simpson had contracted to deliver to the Governinent.
We were requested to state--
1st. Whether the flour imported by Mr. Simpson was liable to duty under the terms of the Colonial Act above quoted, and generally, whether under that Act duty is pay- able on stores or provisions imported for the purpose of being employed or manufac- tured into some article for the use of Her Majesty's forces; and
2nd. If duty should be leviable on such stores or provisions under the existing law, your Grace was pleased to request that we would suggest some form of enactment which would secure (as far as practicable) that the Cape Colony should not derive a revenue upon articles imported with the ascertainable object of being used either in a manufactured or unmanufactured shape by Her Majesty's forces.
In humble obedience to your Grace's commands we have carefully considered the above-mentioned questions, together with the annexed correspondence, and have the
honour to
the
Report
That we are of opinion that the flour imported by Mr. Simpson was not liable to duty under the terms of the Colonial Act referred to if it was, in fact, imported for purpose of being made into bread, to be supplied for consumption by the forces, in pursuance of the contract. Flour comes within the description of "provisions," and that being so, the only question remaining is whether such flour was upon a proper construction of the Colonial Act imported "for the use of the land or sea forces of Her Majesty?" and upon the above assumption we are of opinion that it was 50 imported.
It is quite competent to the Customs authorities at the port of landing to take security that the contractor will not dispose of or apply the flour, or any part of it, to any purpose other than that professed, the supply of the forces with bread.
Such being our view we do not recommend any further enactment with reference to the importation of provisions or stores for the use of Her Majesty's forces into the Colony of the Cape.
His Grace the Duke of Newcastle,
&c. &o.
&c.
We have, &c.
(Signed)
RICHARD BETHELI
WM. ATHERTON.
o 16278,-).
25-2/86.