CO885-(15-16) — Page 262

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PUBLIC RECORD OFFICE

Reference :-

TLC.O. 885

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

15 PUBLIC RECORD OFFICE, LONDON

12158

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No. 181.

(LEEWARD ISLANDS: ANTIGUA.)

CASE SUBMITTED BY THE WAR OFFICE FOR THE OPINION OF THE LAW OFFICERS.

[Import Duties on Materials for Huts built for The War Department.]

The advice of the Law Officers is requested on behalf of the War Office and the Colonial Office as to whether certain materials imported into Antigua by a Mr. Green- idge as Contractor with the War Department for the erection of huts for the accommo- dation of Boer prisoners are or are not subject to import duties under the Antigua Ordinance, No. 8, of 1901, a print of which is herewith.

The material portion of the Ordinance is the exception No. 25, in Schedule C. on the last page, and the questions appear to be whether these stores were imported or supplied for the use of His Majesty's Land Forces, or whether, if they do not come within that exemption, they have been subsequently supplied for the use of His Majesty's Land Forces, so as to make the amount of duty repayable under the latter part of exception 25. The goods in question were materials for the purpose of the erection of huts for the accommodation of Boer prisoners and their military guard, and were all used for that purpose. The huts were erected, taken over, and paid for by the Military Authorities, but as a matter of fact were never required for the accom- modation of prisoners, and are now to be dismantled.

The Governor of Antigua has forwarded a print, Army Form 1333, which he says is a copy of the Contract entered into by Mr. Greenidge. This, however, does not appear to correspond with the Contract upon which the Attorney-General for Antigua has expressed his opinion. (Herewith pages 6, 7.) But it will be seen that the ('ontract is made with reference to the Schedule of Prices for the Barbados District. Mr. Greenidge had entered into a Contract for Barbados on Army Form K, 1259, not being a Contract for any definite work, but a standing Contract for any work that might be required during three years, a copy of which is herewith. This Contract contains the Clause 3a mentioned by the Attorney-General for Antigua, and the War Office inform the Treasury Solicitor that it was intended both by the Military Authori- ties and the Contractor that the conditions of the Barbados Contract, as well as the Schedule of Prices, should be incorporated with the Contract entered into in Antigua. This agrees with the C. R. E's letter of January 6th, 1902. It is desired to avoid the delay of a further reference to Antigua on a question which may be immaterial, and the Law Officers are, therefore, asked to consider the case on the assumption that the Conditions of Army Form K., 1259, were incorporated with the Contract on Army Form K., 1333, and that the two together are to be considered as one Contract. It is not necessary to refer to the detailed Schedule of Prices for Barbados, which are in a printed book of which the War Office have only one copy.

The Attorney-General for Antigua has advised that as the Contract is for the supply of finished buildings, and as the materials, until the buildings are taken over, would be the property of the Contractor, as to which he refers particularly to the said Clause 3a, these goods are not exempted from duty on importation. The Attorney- General does not, however, seem to have considered the further question whether assum- ing the goods to have been liable for duty on importation, that duty would not now be repayable on the ground that the goods have in fact been supplied for the use of His Majesty's Land Forces. No duty has, in fact, been paid, but the War Office has given an undertaking to the Colonial Government to pay the duty if it should be letermined to be payable by the Secretaries of State for War and the Colonies.

Opinion.

We are of opinion that duty is not payable on these goods. The concluding words of Article 25, of Schedule D., of the Antigua Ordinance, No. 8, of 1901, provide for

25 WL

4/03 D & 8 $ 14280

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