Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697742999761.pdf (Guyana)
• BRITISH GUIANA.

ORDINANCES OF THE YEAR 1928.

I assent.

C.DOUGLAS-JONES, Officer Ad ministering the Government.

ORDIN ANOE NO.

1 OF 1928.

1928.

21st February, AN 0RDTNANCR to Fii-a Tariff of Duties on Goods imported A.D. 1928. into and Exported from this Colony.

[22nd February, 1928.J by the Governor BE it enacted and consent 1.

'fhis Ordinance of British Guiana, Court thereof, the Customs with the advice as follows :- Duties may be cited as of the Combined Ordinance , Short Title, 1928.

2.-(1.)
2.-(1.)

'fhere shall be raised, levied, duties the several to this Ordinance, use of this Colony, public Second Schedules merchandise ported this Colony, into this Colony, subject enumerated in the said Schedules, or taken out of bond for consumption conditions, to the following viz.

:- in collected, d.Dd paid for the set forth in the First and upon all goods, wares, and which shall be im­ l<'irs� and Second Schedules.

(a.)
(a.)

The rates of Customs Duties set forth in Column 1 Preferential 11 British tioned shall apply to goodR, the growth, facture of the British Empire.

Ta.riff" of the Schedules above-men­ produce or manu­ 2 No, 1.)

TBE LA.WS OF BRITISH GUIANA.

[A.D, 1928. set forth in Column 2 "General Preferential (b.)
The rates 0£ Customs Duties Tariff" shall apply to all goods not entitled under the British tbR.t balata, diamonds or unsquarecl or otherwise, .Provided gold bullion, squared in transit to the amount of any royalty upon any such goods produced to an import for the time being imposed in this Colony.

imported shall be subject and other substances and logs of cral;>wood from Venezuela rubber Tariff .

of a like nature, or cedar whether whether or Brazil duty equivalent severally to admission (2.)
The Governor-in-Council may by Order published in the £or the carrying out of the purposes of Gazette make Regulations this section.

3.The goods, Duty free ((OOclP, Tliird Schedule, Schedule Colony, wares and merchandise, which shall be imported enumerated in the Third into this to this Ordinance, shall be exempt from the payment of duty.

Mo.le of as, certo.ining atl v£1lo1·c111 dnties.


thereon, by the importer ot ascertaining shall be calculated, or consignor the for the said goods by the vendor of such goods, and, ii pro­ calculated on the actual price of such goods at the time of expor­ : Provided always that the Comptrol ler of the country whence 4.-(1.)
The cost 0£ goods, for the purpose invoice by the genuine the principal ore1n tluty payable to this Colony in than by bona fide purchase, amount of the ad 't'al if the good1:1 have been purchased on the price charged thereof, as verified thereof cured otherwise market value or wholesale tation such goods were imported or the proper officer of customs to be purchased alleged such invoice ticular, otherwise as represented a fair market value for such goods, at the place, the same were purchased (2.)
No discounts than by purchase by the invoice are true, and thst the invoice is satisfied aforesaid markets of the fact of purchase, and also in the case of such goods or of goods obtained that the price charged £or the said goods in the case of goods that the entries in in every par­ is genuine from the or -::onsignor by the importer or deductions with ad valorern duty shall be allowed chargeable count or deduction troller same be verified person from whom the goods set forth or described were purchased, or purports thereof.
value of any goods unless such dis­ shown to the satisfaction of the Comp­ or unless the merchant, of the manufacturer, or in the invoice has been or other proper officer on the original and by whom such discount to have heel!

actually by the signature or deduction be clearly allowed.

invoice or by the entry appears to be and at the time that Value to be calculated according to rnt.e of ex.

ebange.
ebange.

5.Where the cost of goods (as ascertained is expressed in the currency the value for the purpose Ordinance) goods are imported, in sterling shall be calculated on the day of arrival exchange pay duty on the value so calculated: money according Prorided in section of the country four of this whence the of acl valorem, duty rate of to the current of the ship, and the importer shall that where goods of A.D.1928.]

CUSTOMS DUTIES.

lNo.

1.


3 with depreciated by proclamat such countries from time to time, notify into the Colony the value shall be calculated ing to the value of goods of similar countries, currencies character ion or otherwise imported are imported accord­ from other as the Governor may, in sterling 6.-(1.)
subject of speci6c to the payment If any article in any bag, box, tin, Articles im­ duty is im­ in ported or any other package intended jar, bottle, ported bn:,:s, boxe�, for retail sale and marked or labelled or commonly sold as containing &c. or commonly reputed of such article, to contain bag, box, tin, jar, bottle, as against deemed, In all cases where such package is not so marked or labelJed commonly calculated a specific quantity such be as aforesaid, shall the duty (if pn.yable weight of such package sold or reputed, on the gross sh!l,11 be contents.
on weight) and its to contain such specific or any other package the importer, quantity.

or (2.)

Notwithstanding to the contrary, jars or similar anything the number of liquid gallons contained in the previous receptacles of brandy, whisky, wines or malt liquors except when such bottles, shall be ascertained jars or similar sub­ contained in gin, liqueur11, by average meas­ are of receptacles by the sizes as may from time to time be approved that such approval in the Gazette.
Provided of any such in respect may be made retrospecti\'e on which duty is due under this or four also that one bottle, two half bottles Providon wines or malt liquors section bottles, cornials, urement, such reputed Governor and notified and noti6catioo spirits, Ordinance.
quarter doeme<l gallon, case of dispute bottles as against and provided as commonly sold the importer to contain o[ whisky or brandy shall be one-sixth that the Comptroller of Customei' as to lhe reputed content of any bottle of a liquid decision shall be final.

in to be imported into or used in tho Composite to duty as a part or ingrndient goods.

with the full duty payable on such article, 7.-(1.)
Goods not pro!1ibited of any article liable composed shall be chargllable Colony, thereof, or, if composed the full duty payablo duty : Provided article the last current medicinal being a compound British only.

purposes that this section on tho article of more than one article liable rate of with the highest shall not apply in the case of any to duty, then with charged ot or containing Pharmacopceia, opium in accordance with imported and speciaJJy for (2.)
If any article is enumerated under two or more names, headings, of duty, the highest Jitterence collected : Provided thereon exi\Cted tlw article ing the higher duty.

only contains in cases where the Comptroller in the Tariff, or descriptions, and there i11 1.1, and shall be charged duty provided that the higher duty shall not be of Customij is satisfied that blla.r• of tho article a very small proportion or can be classed 4 No.

1,] THE LAWS OF BRITISH GUIANA [A.D. 1928- DefiniUon "proof."

of 8.--(1.)
of 8.--(1.)

Wherever in this Ordinance, or in the First or the Second Schedule hereto, of the strength accordance Finance Comptroller the word " proof" is used, it t1ball bo taken to mean of proof as indicated with the tables preRcribed by Sikes's by section Hydrometer in of the ninete�n signed by the (No.

2) Act, 1915, a copy of which bas been and deposited in the office of Customs Obscuration.

(2.)

In any case where by reason of the presence of the Registrar.
of colouring, cannot of any liquor Hydrometer, so that the true iltrength a sample of such of signed by the as by the Governor and a certificate or other matter, may be submitted the true strength sweetening, by Sikes's be immediately ascertained for analysis, liquor such liquor may be ascertained, Government Analyst Analyst, un Assistant and shall be ar.cepted (3)No liquor proof spirit than twenty per centum of proof spirit All liquor and all liquor other than wine containing centum of proof spirit or any person appointed evidence shall be conclusive as such in all Courts of Justice more than forty-two more than forty-two containing coutaining shall be deemed spirits.
of such strength, in this Colony.

per centum of more shall be deemed malt liquor.

per centum of proof spirit shall be deemed wine, aud no liquor containing more than twenty per Wine and MalL liquors.

111sLr11rneols and calcoJa.

tioosdeemed correct.


(4)All instruments used by an officer for ascertaiuing quantity quantity unless or strength or strength shall be deemed to be accurate of spirits so ascertained shall be deemed to be correct be proved, the contrary the • and the SJl�oial pro• ns100 ns to daty on g,,r,­ powder.

No.

7 of 1884.

9.-(1.)
fireworks, The provisioilb t.o the warehousing 1884, which of the Customs Ordinance, to gun­ of goods shall not be applicable into this relate powder, Colony; or other explosives vided that where such gunpowder, arc imported explosives ahaJJ be levied thereon of the said articles dynamite, and the duty on all such gunpowder, shall be pa.id immediately dynamite, for exportation, imported dynamite, : Pro· on importation or other fireworks, no duty or in transit, to the treatment or other explosives if the regulations are complied fireworks, relating with.
to pay such duty immediately, the dynamite, in which the gunpowder, (2.)

If the importer fails or agent of the vessel or other explosives consignee fireworks, recover all other costs properly of competent jurisdiction.

were imported together the amount thereof, incurred, may pay the duty and with the cost of storage and from the importer, in any Court Drawhacka generally.
persons 10.For the purpose of encouraging the trade of this Colony with on exporting goode, wares and merchandise of this or any on such have been paid under and by virtue other countries, which duties other Ordinance goods, woree, levied ner of clain11ng such drawback shall be entitled and merchandise wares an<l merch1mdise shall be subject at au<l after the rates and amounts ; and the man• of the to the provi3ions to a drawback on such goods, un<l paid of duties A,D.

1928.]

OUS'l.

OMS DUTIES.

rNo.

1.


5 No.

7 or 1884. of any kind, wine, tobacco, cigarillos, 1026. cigarettes, No.
rn of rubber or other substances and logs of crabwood with the advice of drawbacks on any opium, as defined by the that may be and consent that no : Provided of the 1884, and any other Ordinance regulation shall be allowed 1926, on spirits or otherwise, cigars, goods imported or on the following balata, Customs Ordinance, hereafter passed by the Governor, Court of Policy, for the such drawbackis Opium Ordinance, whether manufactured gunpowder, or Brazil, namely uature, gold bullion, diamonds Pl'ovided also that drawb:icks in such cases as may have been or may be provided from time to time made by the Comptroller approval of the Governor-in-Council : Provided back shnll be allowed on any goods exported twel ,·e months from the date of the importation special in exceptional cases, Governor-in-Council importation : Provided previously exported pay thereon or at re-importation highest.
shall only be allowed permission for drawback or at any intermediate of the Gornmor-in-Council, or on any goods which in the opinion have been exported of the with a view to their re­ also, that on the re-importation of goods ot such goods shall the importer of Customs with the also that no draw­ after the expiration of thereof, except by the which may be granted from Venezuela of a like or cedar.
animals as regards for by regoJations the rate of duty iu force at the date of importation time, whichever is made from duty-paid for the Comptroller 11.It shall be lawful bard bread or crackers this Colony, subject be from time to time made in accordance Customs Ordinance, Customs for the time being in force.
or materials to such regulations to Le exported in that behalf as may ha,·e beeu or may with the provisions of the relating to the of Customs flour, clothing to permit macle in under drawback, 1�84, and any othel' for clothinl{ Ordinance Uri,.wh&ek on ha.rd bread, made from duty-paid Bonr, etc.

etc., No-7ol 1884, kerosene oil or machinery used of on Drnwbaok oil used as fuel or as & labricant in eenain cases.
12.Persons using duty-paid petrol or duty-pai<l machinery or industrial agricultural any boat or other craft c,r for the reduction shall be entitled of duty at the rate of three cents for every ga11oo of and at the rate of eleven cents for every gallon of kero- as fuel.

The drawback shall be subject to as may be made by of the Oovernor-in- for driving for propelling any metal or alloy within the Colony, drawback petrol, sene oil, so consumed such regulations, the Comptroller Council.
engines tbe1eon, subject applicable.

oil for the lubrication of aircraft of the whole of the duties paid so far as they are of Customs, using dnty-paid to tho same regulations, with the approval and othenvise, shall be entitled as to security to a drawback Personl'J to a 18.Persons underground engaged in gold mmmg using duty paid candles in the course of such mining operations shall be entitled Dra.wbn.ck on ca.ndle• G No.

t.] THE LAWS OF BRlTISH GUIANA.

rA.D.

1928. used in min­ ing.


as to security of the duty paid on the same subject and otherwise, to drawback tions, from time to time made by the Comptroller approval of the Governor-in-Council.
in that behalf as may be of Customs, with the to such regula­ Drawback on leaf tobacco, containing containing d cigarette shall be paid on and imported of cigars or cigarettes 14.The proprietor to a drawback factory of any license equal to 50 per centum of the duties less than 25% moiat.ure not less than 400 pounds used by him in in the for consumption and equal to the whole of the duties paid on any such leaf used by him in the manufacture entitled any leaf tobacco in packages the manufacture Colony, tobacco which are exported house for exportation as shall from time to time be made in accordance visions Ordinance ten of the Customs to the Customs from the Colony, subject for the tin::e being in force.
or warehoused of cigars or cigarettes Bonded Ware• 1884, ot· any other in a Colonial Ordinance, to such regulations of section relating with the pro­ No.

7of 1884.

Allowance for breaknge of glass, 16.The Comptroller of Customs and earthenware, shall make an allowance of aJJ kinds, glassware ten per centum and no more of F!uch duty in respect of brca.lmgos Provided made entirely shall be made upon articles that no tmch allowance of glass or earthenware of : not in calculating the duty on glass, .
on Refund of tluties goods sold lo or supplied for H. M. Troops or Shiµs.

16.Every person who selJs to His Majesty's Government Troops stationed at this Colony, shall or for the in this to receive Regular ships arriving of any of His Majesty's or any of His Majesty's service Colony, be entitled supplies or ship : Provided duty, and th'lt the nature and quantities so sold or furnished such troops or amp as the case may be.
or goods so sold or furnished are duly certified back the amount of duty paid on materials for the service of such troops that due proof is made of tl1e payment of such ot· supplies of the materials by the Officer commanding ExempUou of goods imported temporary use, for 17.The Comptroller of Customs P1ay give permission to any person of duty thereon, without to bring into the CoJony any goods, wares and merchandise, wares payment and merchandise permission conditions :- (1.)
That such goods, wares and merchandise upon being satisfied to the following in for temporary shall be subject are so brought that such goods, use only.

Such shall be taken out of the Colony within three months of the date of such permisRion, allow.

time as the Governor or such further shall (2.)


That the person to whom such permission is given shall in the hands of the Comptroller deposit amount of tho duty on such goods, or enter into a bond to the satisfaction for their due re-expor of Custou1s tation.

of Customs the of the Comptroller wares and merchandise, , CUSTOMS DUTIES Llfo.

1.
1.

7 If such goods, wares anrl merchandise are taken out of the Colony as aforesaid, are not taken out of the in the hands of the Comp­ or, if bond has been given, the If such g?ods, w!lres an_d mer­ such deposit shall as the case may be.

Provided that the time allowed or the bond cancelled or Customs duties the deposit shall be forfeited, shall be paid forthwith.
Colony within troller proper chandise be refunded, the Comptroller in the case of paraphernalia period and provided tions; the Comptroller an> person on a temporary freo of duty.
that cameras, of Customs of Customs may in hie discretion 9.Jlow any additional imported by Sc_ientific Exp8?i­ and brnoculara which telescopes are tho bona fide property o[ is satisfied visit to the Colony shall be admitted 18.Any goods that are admitted on condition that they are used for a specific admitted subject shall deem necessary.

to such iegulations free or at a given rate of duty shall be so of Customs as the Comptroller Fulfilment of cooditi.ioe of importa.

tioo.
tioo.

purpose levied, collected on all produce and paid, an export Coloni1.o.Uou from duty.
until exported of such export duty shall, by the and invested be accumulated enacted 19.There shall be raised, duty o( one per centum acl valorem this Colony ; and the proceeds otherwise by Ordinance Colonial Treasurer unindentured the Governor the Colonization Provided duty imposed such period that the Combined by this section as a Colonization Fund for financing future immigration into this Colony and may be dealt with by in the same manner as the Colonization Fund under Fund ( Preliminary Application, direct Court may by resolution shall not be levied, that the or paid for collected Ordinance, 192 L : No.
7 of 1921• aa may be prescribed by the resolution.

20.In addition other Ordinance the public to any other tax or duty imposed there shall be raised, by this or nuy J£xport and paid for duties.

collected levied, precious use of tbe Colony- (a)a duty of thirty-five exported stones, cents on every ca1·at from the Colony; to one and one-half value of all goods other than the Colony.
(b)a duty equivalent precious nnd by weight of per centum of the stones exported frow of his passing Such duty shall be paid to the Comptroller of Customs in <'Onnection or exported shall pay no duty on euch re-exportation.

documents fo1· re-exportation Goode entered of the export with such goods.

on drawback at the time Any person exporting any goods in contravention and any goods in respect of which such pen­ shall be forfeited.
to a penalty on summary conviction dollars, shall be liable five hundred alty is imposed "Value" in this section 21.All moneys leviable m�ane the f.o.b.

or payable unless their collection under and by virtue is otherwise value.

Ordinance vided for, be paid to the Comptroller shall, of Customs, of this section not exceeding of this Persons to specially pro-r�hb�"v�1:es 8 Mo.

1,) THE LAWS OF BRITJSR GUIANA.

LA.D.

1928.


Recovery duties, of 22.In default of payment, when due or demanded, imposed by this or any other Ordinance duties the eame with Cu'!ltoms, annum from the date when where not otherwise by the Comptroller specially of Customs the eame became due and ehall, for, ·be enforced by pamte execution.

payable, and recovered relating at the rate of six per centum per provided interest to duties of any of the of Mode of collection of duties of Customs.

•See No.
•See No.

7 oj 23.All duties of Customs to the provisions subject may be hereafter consent collection of the Court of Policy, of Customs.
of duties 1884. of any Ordinance passed by the Governor, for the purpose now in force or which with the advice and the of regulating shall be raised, levied and collected taken and any penalty, under the provisions heretofore incurred of Customs recovered, ; and :ill bonds taken and all things done of any Ordin­ to be in opera­ as if such Ordinance which has ceased or enforced forfeiture Savini'( of opero.tion of Ordinances relo.ting to duties of Customs.
24.Any proceeding heretofore to duties or liability ance relating tion may be continued, continued under the authority of Customs duties valid and effectual such Ordinance in operation Power to remit in­ creased duties.

of Effect obligation to pay duties of Customs.

or in pursuance which has ceased to be in operation an<l may be enforced in force.
25 Where any obligation has been entered continued of any Ordinance relating to shall be as in the same manner as if into fur the payment such obligation shall be deemed to be an obli­ which may become legalJy pay• of Customs or recoverable under any Ordinance to duties as the same become pnyable.
for the time being in force and to pay Governor-in-Council may, in any case in which he is that the amount of increased duty to be collect ed under the cost of collection, to duties of Customs is such as not to or that such duty cannot be re­ steps be taken in connection with of Customs of Customs of duties to pay all duties gation able or which are made payable relating the same 26.

'J'he satisfied any Ordinance justif'y covereri, the collection 27.l'he Customs is hereby repealed.
28.The enactment direct that thereof.
relatiug no further Duties (Temporary Collection) Ordinance, 1928 of this Ordinance shall not affect the Order-in­ (2) of section two of the Customs 1927, or any Regulations made under that made under sub-section Council Duties Ordinance, Ordinance, made under this Ordinance, by any Order or Regulations but such Order or Regulations and shall continue shall have effect as if in force until revoked 29.--(1) This Ordinance day of February, nineteen hundred made under this Ordinance.
sh!lll take effect as on the sixteenth and twenty-eight.

(2)This Ordinance shall continue in force until 11,nd inclusive of and twenty-eight.

nineteen hundred the thirty-first day of December, Repeal of Orel.

No.

45 of 1927.

Continuance in force of Regulations ma.de under 1927 Urdi­ naoce.

Con �in no.

nee in force of Ord ma.nee.

A,D.

1928-l CUSTOiJIS DUTIES.

[Ro.

1, 9 THE FIRST SCHEDULE.

DUTIES.

'.l'ABL.E OF SPEOIFIO l .


•AERATJ,JD and MiNERAL WATERS­ ( a) Per dozen bottles (b)Per dozen splitst LIVING- 2.ANIMALS, (a,) Oxen, "Bulls and Cows, with or w1thout calves (b) Dogs (c)Donkeys (d)Horses (e)Sheep (f)Swine RATES OJ' DUTY.

British - 9°0!

'J:\1 Prefereo tioJ.

Tariff .

Tariff.

.. S O 16 S 0 08 0 32 0 16 per bead ,.

5 00 3 00 1 00 5 00 0 50 0 50 ltl Ull 6 00 2 00 10 00 1 00 1 00 .. .. a.ARlllS, AMMUNITlON anJ EXPLOSIVES­ (a.)

Arms- Guns, muzzle-loading Pistols a.nd Revolvers (b.)
Ammunition- Percussion Shot Caps each 1 00 5 00 2 00 10 uo per 100 per lb.

0 04 0 02 0 08 0 04 by the Government (c.) Bxplosives- I.Dynamite certified less than 75% of nitro-glycerine, ttine, cotton, the Comptroller blasting lI.

Gunpowder, of nitro-glycerine aud preparations to contain Analyst Gel­ Blasting Gelatine Gun­ Dynamite or Gelignite, and a.11 other explosives by admitted for of Customs as explosi\'es purposes ... ... per lb.
.Ru.ckarock the Comptroller blasting UL Gunpowder admitted as explosives 0 50 purposes ... ...per 100 by for lbs.

not admitted of Customs and Fuses, 0 02 1 OJ 0 04 of Customs as explosives poses by the Comptt-olltir for blasting pw·­ per lb.

not 0 10 0 20 IV.All other explosives admitted explosives by the Comptroller purposes for blasting other than fir.iworki of Customs as ... per lb.

0 20 0 40 4.

BEER, A.LE, STOUT or PoRTK&­ (a) In bulk ... ... •(b) In bottle 5.
H1scu1Ts, BREAD and CA..KES- ... per gallon ... per gallon 0 30 0 26 0 60 0 48 s:n:i.11 internal and in banels or boxes not con- packages (a.)

Unsweetened taining ... per 100 lbs.

(b.)

Do.

a.nd in tins ... per 100 lbs.

(c.) All other kinds ... per 100 lbs.

6.BRICKS for building a.nd common fire ... per 1,0001 not elsewhere i.

(a) BUTTER ... ... ...per 100 lbs.


allow -•SuujccL uot more thnn eight Uuid ounces, tA split sh1\ll purpos11s enumerated lo a waxiwuw cootnin bricks 0 60 1 Oll 4 00 1 20 2 00 8 00 2 00 1 JO 4 00 3 00 .. ulld or 5 por couluw for urealmge 10 No.

1.)

THE LAWS OF .BRITISH GUIANA.

[A.D.1928, R�TJ:8 OJI' DUTY.

British General Preferen• ,.,_ _,ff .u,n • ti&J.

Tariff.

(b)BUTTER Su11sTITUTES•.. per 100 lbs.$ 0 50$ l 00 8.CANDLES- (a)Tallow (b)All other kinds per lb.

per lb.
per lb.

0 01 0 05 0 02 0 10 9.CARDS- Playing-(a) unenumerated per pack not exceeding 60 cards (b)pel' pack not exceedint 60 ca.rds passed by the Comptro er of Cus- toms as for advertisement purposes 0 06 0 16 oa2 0 12 10.CATTLE and OTHER ANIMAL FooDs- (a)Oilcakes Meal ... ... .

.. per 100 lbs.

of 400 lbs.

... per 100 lbs.

and Oilmeal, including 0 07 0 15 0 20 1 25 (b)Bran, PollurdandSchumakel' ... pet· package Feed .. per 100 lbs.

Cotton Seed 0 14 0 30 0 68 3 7.5 11 .


CEMENT-Portland 12.CHEESE 13.CHEMICALS- (a)Acetic Acid- (I)Containing (JI) Containing acin and upwards of the real 66% por lb.

tha.n less than 66% and more 10% of the real acid... .

.. per gallon (Ill) Vinegar, and substitutes containing acid not more thau 10% of the real 0 60 for Vinegar, ..per gallon per lb.

... per 100 lbs.

0 10 0 01 0 80 and Sulphw· (b) Brimstone (c) Calcium Carbide 14.CIDER and PERRY- l20 0 :.
:!O 0 02 1 60 0 12 0 24 (a)In bulk (b)•In bottle ... 15.CoAL, CoxE, &c.- (a)Coal (b)Patent Fuel and Coke ... 16.CocoA- per gallon per gallon 0 20 0 24 0 40 0 48 per ton per ton 0 25 0 50 0 50 l00 (a) Including Chocolate prepared otherwise than aa Confectionery, per lb.

(b)Baw and imitations and substitutes thereof 0 06 0 18 per lb.
0 08 0 16 17.COE'FEE- I {!l) Raw or kiln dried (b)Roasted, anil all imitations of and substitutes per lb, for 0 08 0 16 it, including ( excepting Dandelion, and Ta.ra.xa.cum of Coffee in liquid Chicory, Essence form) per lb.

18.CONFECTIONERY 19.CORDA.GE 20.CORK MANUFACTURES 21.

�1.8B- per lb.

per cwt.

per lb 0 08 0 06 l00 0 10 0 16 0 18 3 00 0 20 (a)Tmned or canned or presened in jars or bot .

... per 100 lbs.

0 75 2 25 tles •Subject lo a runxiruum allowanoo of (i per ceutum for breakage, A,D.
1928,) CUSTOMS DDTIES.

[No.

1.

11 R.t.TES OT DUTY.

British G Preferen tial Tariff.

Tarilf.

• eu�ral 21.F1sH-(Oontd (b)Smoked, .

)- dried or fresh not elsewhere ated 200 lbs.

(c)Mackerel and Salmon, pickled, (d) All other sorts, pickled, per barrel enumer- per cwt.

$ per barrel of 0 50 $ 1 50 of 200 lbs.

0 50 1 50 0 40 1 20 22.FRUIT- not preserved, (a)Apples, (b)Currants (c)Nute used in the opinion of 160 lbs, per lb.

of the Comptroller Free 0 50 0 01 0 02 per barrel .

.. as fruit .. .
.. as fruit .. .

of Customs (d)Other, dried, ... per lb.

canned or preserved, crystallized fruit ( excepting including crystallized Ginger) ... per 100 lbs.

... per 100 lbs.

... per 100 lbs.

24.GRAIN and FLOUR and Preparations thereof- (a)Flour of Wheat or other grain, pe1· barrel ol (b)PRALKA.<lHI 113.

(a) GHI l50 3 00 1 00 2 00 0 50 1 00 0 01 0 02 196 lbs.

... per 100 lbs.

(b) Grain of all kinds unenumerated (c) Beans, Peas and Pulse, all kinds, .. per 100 lbs.

... per 100 lbs.
... per 100 lbs.

(d)Rice such as Arrow- (e)Other fa.rinaceoui1 Sa.go and Tapioca preparations Macaroni, root, Cornflour, not being animal feeding foods proprieta.ry stuffs or patent or 0 90 1 38 0 15 0 30 0 15 0 30 0 50 l00 25.HAY and CHAFF 26.Jurs and JELLIES 27.L .

.um &LARD COMPOUNDS 28.LIME, all kinds, 29.LuB:&IOANTS, ... per 100 lbs.

... per 100 lbs, per lb.

per l00lbs & SuosT1TUTES, unenumeratedper ton.


nnd other, whet.her 0 50 1 00 0 05 0 10 0 06 0 18 0 50 2 00 1 00 2 00 of animal, grease vege table or mineral origin per lb.

0 02 0 04 80.MATOHES- each (a)In boxes containing not more than 100 matches per gross of boxes any greater quantity 1 00 i 00 each to be charge d in proportion.)
matches (Matches in boxes containing tha.nl00 (b)Other than in boxes ... ... per 14,400 (c) Vestas (d)Match Splints, ... per 14,400 each equa1 in cases containing to 100 gross of matches of the ordinary length per case.

1 10 2 20 1 50 3 00 0 75 1 50 (a)Beef and Pork, pickled or salted, per banel of 200 lbs.

(b)Canned (c)Fresh, includin.g (cl)Other kinds, including Poultry and Game, per 100 lbs.

Ha.con, Ha.ms a.nd unenumerated ... per 100 lbs.

Ton�ues, ... per 100 lbs.


050 2 00 1 50 8 00 1 50 8 00 1 00 2 00 81.MEATS- No.

1.)

'IHE LAWS OF BRITISH GOIAlvA.

lA.D.

1928.

RATES OF DUTY.

Britiah I Preferen• Geu�ral tial Tariff.

Ta.

tiJf.

82.M.ETALS : IRON or STEEL­ (a) Hoop (b) Galvanized in bars, rods, sheets 0 l5 $ 0 80 per cwt.$ or corrugated per cwt.

other than 0 50 1 00 (c) Black in bars, rods, sheets or plil.t:Als, boiler plates (d) Nails and Spikes, 0 30 per cwt.

0 60 other than horseshoe nails 0 50 0 80 per cwt.


and chains ... per cwt.

0 25 0 JO (e)Bolts, nuts, washers 33.MILK, condensed, including milk powder (a) which, in the opinion has been prepared of the Gove1 nmen from whole milk, Analyst, per 48 lbs.

(b) which, in the opinion of the Governmen Analyst, from skimmed milk, per 48 lbs.

.
.

.. bas been prepared wholly or in par 0 24 0 72 4 80 9 60 34.OIL- ( I) Petroleum, Shale Oil and their products us in the tested in the .Abel-Pensky apparal tC\\ manner laid down in the S!Jcnnd Schedule Ordin­ the Petroleum ance, 1916.- pC\int 85° Fahren- and Inflammable Liquids (flashing when (a) Refined Petroleum heit and upwards) (b) Petrol including benzine and petroleum per ga.llon .
.. ... gasoleue, 0 25 mineral naphtha, per gallon 0 18 Gas Oil and inter- spirit, (c) Oil fuel, distilled, including in bulk for storage in per 100 gallons mediate oils, 1f imported .. tanks, per 100 gallons ... ... ... .
.. oils, per residual 100 gallons... ... ... ... in tanks, per 100 (d) Crude Petroleum, in bulk for storage If imported including 0 38 0 25 0 50 gallons .. 0 16 (2) All other, not elsewhere Castor Oil, but not includi enumerated, including ng­ (a) Other Medicinal Oils Oils (b) Essential Oils ... (c) Perfumed 0 29 0 22 1 00 0 76 0 50 0 32 per gallon 0 13 0 26 35.

(a)OPIUM as defint•d by the Opium Ordinance, !


I 926 (b) Extract (c) Official Tincture 36.PAINTS, including of Opium including enamels and SAUCES 3i.

PrcKLES 38.

RosIN 39, SACCRAIUNB ·• of Opium per gallon colours or u.rt:st's but not and pigments, per cwt colours... quar per reputed per banel of 200 lbs.

per lb.I per lb.

6 00 12 00 0 80 0 60 0 06 0 50 0 14 per oz.

12 00 24 00 1 60 1 20 0 12 1 00 0 28 A,D, 1928.)

CUS'POMS DUTIES.

[No.

1 13 RA.TES 01' DUTT.

British Preforeo• Genll!&l tial Tariff.


Tariff.

40.SALT- per ton$ 1 50 $ 3 00 in small passed (c)Fine, including (a)Coarse or Rock (b)Fine, including packages internal troller Table Salt not imported as such by the Comp­ of CustoIDB ... .

.. per 100 lbs.

Table Salt packed in small The decision internal packages.

of Customs be final as to a small internal package shall ... per 100 lbs.

BLA.CK l'EPPER, except seeds for 41.SBEIDB, including of the Comptroller .. .

propagation per lb.

... per oz.


troy 42.

SILVER, raw 4::l. SoAP, common, and soft soap... per 100 lbs.

44.SPIOES- 0 01 0 12 0 60 0 02 0 24 1 20 (a)Ginger (raw) and Turmeric 0 75 1 50 0 25 0 75 (b)All other l-inds (including ground mustard ground) pepper) (ground or un- per lb.

and per lb.

0 01 0 02 0 02 0 04 41>.

SPIRITS and STRONG WATERS- 1.Enumerated Spirits- (which shall be held exclusively to be spirits as defined in the First Schad ule of the Sale of Food and Drugs (Consolidation) HHS (No.
38 of 1918) Ordinance, (1)Brandy not over proof imporled or quarter receptacles half jars or bottles passed by the similar Comptroller 6 (2) of of Customs unde,· section this Ordinance .. .
I he liquid and all Brandy over bottles, of reputed (2)Brandy otherwise or in bottles, in bottles, packed, sizes, gallon 8 25 4 00 proof the proof gallon 4 80 5 30 (3)Whisky not over proof imported half or in bottles, jnrs 01 bottles 1 s·zes, passed by the similar Comptroller 6 (2) of under section this Ordinance the liquid and all whisky ove or quarter receptacles of Customs bottles, of repute (4)Whisky otherwise packed, gallon in bottles, 4 00 proof the proof gallon I in bottles, jars 5 25 (5)Gin not over proof, importe receptacles passed by or similar 6 (2) the Comptrollur of Customs undfr section gnllon of this Ordinance .. the liquid and all gin over proof, packed, (6)Gin, otherwise of rApuled sizes, 8 50 the proof gallon (7)Rum ... ... the proof gallon prepara- 2.Unenumtirated Spirits tions containing 3.Other Spirituous and unenumerated Spirits the proof gallon Preparations- and Cordials, of Customs, not over proof, n.dmittedas (l)Liqueurs,Bitters by the Comptroller such 4 50 5 00 5 00 the li(!uid gallon 5 00 4 50 G 00 4 25 5 50 5 60 5 60 5 60 No.
1.J 1HE LAWS OF BRITISH GUIANA.

[A.D, 1928 RA.TES Oli' DUTT.

British Prefenm­ tial Tariff.

General Tariff.

(2)Liqueurs and Cordials, over proof, to pay duty a■ unenumerated EssenC('s, Rum not over proof (being (8)Flavouring (4) Ba.y spirits.

the liquid Comptroller of Customs gallon... $ 5 00 $ 560 in the not potable) inclU<ling opinion of ga.1 bay rum not item, spirituous per liquid 0 50 1 00 / under the preceding spirits, (5)Perfumed admitted toilet over proof .. .
preparations all when not and dentifrices, (6)Perfumed Spirits, and dentifrices overproof (Being in the opinion and Bay Rum, .. .

.. .

.. .

the liquid gallon of Cus- of the Comptroller .. .

tho liquid toilet Spirits, gallon prep 1rations including containing 4 00 3 00 toms not potable.)

so not purified (7)Wood Naphtha or Methanol, ga the liquid llon by the Government as to be pota.ble (8)Methylated certified to contain not less than 10 per centum of per cent.

Analyst WoodNarhtha.


and three-eighths of Dippel s Oil or of Mineral Spirits, Naphtha of one 0 25 6 00 8 00 0 50 the liquid re­ and us Compounds, by the British (9)Spirituo rognized which the Comptroller of Customs 1s satisfied are to be used in the compounding of medicines only 0 60 46.STARCH, being preparations Pharmacopceia, unenun:era.ted... per 100 lbs.

the liquid gallon oBu l20 1 60 gallon 0 5l 1 00 47.SuoAR­ (a) Refined tb) Umefined ... 48.TEA ... per 100 lbs.

0 45 ... per 100 lbs.

0 40 per lb.


0 16 0 90 0 80 0 32 49, TOJJACCO- Manufa.ctured, viz:- and Cigarettes (a)Cigars (b)Snuff ... ( c) Other sorts In Leaf:- (d)If in packages containing not less than 400 lbs :-Con taming not less than per lb.

per lb.

per b.

2 00 l50 l20 3 00 3 00 2 40 (e) Oo 25 lbs.

and not more than 38 lbR.

of moisture in every 100 lb@.

weight!

0 50 thereof .

.

.

per lb.

Contn.ining less than 25 lbs.

of moisture 100 lbs.

weight.

thereef 0 60 in every per lb.


0 00 0 '/() A.i>.

1928.)

CUS1.

'0MS DU1 IES.

(No.

1.

15 RATES 01' DUTT.

British Preferen­ General Tariff.

tial Tariff.

49.ToBAcco-(Contd.

)- (f)If in packages containing less than 400 lbs.

:-Containin g not less than (g) Do.

25 lbs.

and not more than 88 lbs.

of moisture 10 every 100 lbs.

weight .

.

.

per lb.

S 0 60 $ 0 70 thereof g less than 25 Containin lbs.

of moisture 100 lbs.

weight thereof 0 70 in every per lb.

50.


'TURPENTINE- (a) Crude ,b) Spirits such by the Comptroller of, and substitutes of Customs , passed as ... per gallon therefor 0 18 ... per barrel 0 50 0 80 1 00 0 36 51.Twrnx including Cotton twme per lb.
0 02 0 04 to 52.VARNISH and POLISH of a character similar varnish, packages of less g varnish than 10 ounce content- not includin stains packed in 0 OIJ (a)Not contaiuin� Spirits per gallon 0 50 (b)Containing Spirits ... ..• per ga.llon 0 18 l OU 53.VEGETABLEB- (a) Dried, (b) Garlic (c) •Onions (d)All other (includin canned or preserved... per 100 lbs.

... per 100 lbs.

... per 100 lhs.

g ground provisions 1 00 0 40 0 50 ) 2 00 0 80 I 00 ... per 100 lbs.
0 40 0 80 54.WINE- (1)Containing not more than 80 per oentum of by Sikes's as verified proof spirit, meter Hydro­ .. .
per gallon 0 GO 0 75 (2)Cont:.ining more than 30 but not more than 42 per oentum of proof spirit, as verified Hydrometer per gallon Sikes's by 1 44 l80 .Aud in addition to the above duties (a)on still (b)on sparkling wine wine imported in bottle, per gallon per gallon 0 56 1 20 0 70 l50 55.Woon and TxMBE&- (a)l'itchpine , undressed per 1,000 feet boa.rd measure l50 8 00 •Subject any allowance to an allowance for '1lrvoy.

ot 12 per cent.um for deterioration ou voyage in lieu of 16 No.

1.)
1.)

Till!,' LAWS OF BR/TIS/I GUIANA.

[A.D 1928- RATKS or DOTY, 55.Woon AND TI111BEB.-(Contd.

)- (b) Pitchpine, dressed per 1,000 feet hoard measure (c) •Lumber, undressed, 1,000 feet board measure 2 40 7 20 (d) Do.

dressed do.

do.

4 00 12 00 other than pitchpine, I General British Preferrn-Tn ff tial Tariff.

ri ' -------- S 2 50$ .5 00 l per wooden, (e)Shingles, And at these rates upon any of all kinds per 1,000 0 40 1 20 greater or less quantity of such goods, respectively.
to each of Lhe duties enumerated wares and merchandise And in addition duties (except Schedule Rub!Jer and other substances Cedar coming from Venezuela or Brazil) that on the duties in the above Balata Diamouclb, or of a like nature and Logs of Cmbwootl proviJed per centum thereof, or Gold Bullion, on Matches thirty (pickled), on Candles, Prepared Cocoa., Salmon and Mackerel Fish, smoked or dried, Wheaten Flour, Cornmeal, Beef and Pork, salted Refined Petroleum Soap, common, Fine Sall, Milk (condensed), Edible oils passed Vegetables or pickled, point 85 (flasliing ° Fahrenheit and upwarus), as such by the Comptroller ground provisions of Customs, but not incluuiu� (including not dried, Spirituous Compounds, canned or preserved, being preparations and onionsJ recognized by the g,Lrlic and which the Com ptrollt'r are to be used in the o:>mpouuding medicinal of of duty prepa.rations cba.rgeJ there shall be charged is satisfied only, and British Pharmacoprei,, Cusloms medicines as unenumerated twenty-five Tobacco Cigarettes, tions dated 16th November, under Section 1911) of the Customs duty on the Importer m addition �9 and the First Schedule Ordinance paying 24 cents per lb.
or fractional (as amended 7 of 1884, may be admitted spirits, per centum thereof.

1916, made by the Comptroller and Snuff imported Cigars, to the rates of duty payable in cask or bottle Wines and Spirits tions dated 16th Novembor, under Se..:tton of of the Customs ment of duty on the Importer of a gallon, in addition 1911) 1916_ made by the Comptroller under this Ordinance.

imported rn terms of Lhe ReguhL­ of Customs No.

14 to pay­ No.
14 to pay­ No.

7 of 1884, may be admitted pa,rt by Ordinance (as amended or fractional paying 48 cents per gallon Ordinance by Ordinance to payment part of a pound, 14 of of to the rates of duty payable 29 aud the First Schedule in terms of the Regula­ or Cusl;ome • Spruce.and White l'inc Luwbcr not i;roovcd, tongued reduction of five per tl'll' 11m fol' splits.

under this Ordinance.

io 11 � or drcsseu, to lie subjoot A-D.

1928.]

cus1·QMS DU'J.ISS.

[lfo.

i.


Provided for consumption or use within the Colony :- that the following articles shall not be allowed Lo be entered AERATED AND MINERAL WATERS containing lead, copper, of the Comptrollflr of Custom!.< is arsenic or other matter to health.
injurious which in the opinion MILK which in the opinion from skimmed CoNDKNSED ha.s been prepared densed milk is contained " skimmed milk" or " separated use of children in large and legible type in red colour, in tin cans or other receptacles milk " and the statement havwg the words " unfit for the a.ffi:xed to such receptacle, on a lal,el across diRgonally such label.
milk wholly or in part, unles of the Government I such con­ and invalids" printed Analyst CONDENSED MILK which contains fat and one and three-tenths less than one-half per cenlum of nitrogen.

of one per coutum of butter DRUGS o& MEDICINES gazetted by the Medical Bond as inimical to the public health.

DYSAMITE and preparations (other Dynamite and Gelignite), containing than Blasti11g Gelatiue, mo1·e than 75'J, of nitro-glycerine.
Gelatine BUTTER lliD BuTTl!lR SUBSTITUTES, where the proportion of fat is less than 75 per centum.

LARD AND LARD COMPOUNDS AND SuBRTlTUTEB containing more than 1 per centum of water.

REFINED PETROL&UM.

which gives off an inflammable of less than 85 degrees temperature Pensky apparatus Petroleum Fahrenheit in the manner laid down in the Second Schedule to the 1916.
Ordinance, and Inflammable when tested Liquide vapour at a in the A.bel­ SKINS, or any portions thereof, of wild birds protected under the Wild Birds Protection Ordinance those imported Institutions.

for the use of Museums or Scientific No.

�l of 1919, except and Educational thau Brandy of a lower strength SPIRITS and all spirits First Schedule exc11pt othe1· which do not conform to the Sale of Food andflrugs to the standards deficed in the of purity Ordinance, (Consolidation} of Customs 1918, No.
3!1 of 191S.

as Liqueurs.

such as may be passed by the Comptroller than 25 un,Jer proof ToBAcco-IN-LEAF containing more than 38 lbi,.

of moistw·e in eve1·y 100 lbs.

weight thereof.
Where in any case in the Schedule way, or imported as packed in a. particular duty shall be imposed other form imported; shall be computed but be not less than, the amount of duty pa.y,ible article on such article and the a.mount of duty payable by the Comptroller reference is made Lo any article in a particular form, the same if packed in any other way 01· in any in any such cas3 a.s may be, in the like case if the so as to equal as nearly had been packed in the usual way or imported in the usual form.
All measurements of spirits, Ordinance shall be calculated wines a.ud mi�lt liquors required part of ,� gallon.

Lo the one thousa.nJ.th by this 18 No.

1.)

1'1IE LAWS OF BRJ'l'JSII GUIANA.

lA.D.

1928, 'IRE S IWON O SCHE DOLE.

TABLE OF AD VALOREI\l DU'rfES.

Br,tiijh Preferen· I til\l Tariff.

Gener!\) Tariff.

I ·vi 5% valorem.

Artic)eij.

I.


Agricultural and industrial not else­ machinery where enumf\rated and parts thereof, when passed as such by the Comptroller of Customs and parts thereof for the generation II.Machinery Free of electricity for use- ( a)as power, other than in motor vehicles, and not elsewhere enumerated, or and streets of buildings, (b)in the lighting other placee.. do.

Machinery and parta thereof III.

to the satisfaction toms to he imported part of the equipment and barges.

Note.
Note.

( 1) The word" machinery" 1 do.

of the Comptroller exclm,ivel of ships, which are shown of Cus­ y for use ae boats launches, ... in tho three pre­ items shall be held to mean ceding machines consisting tion of movingparte or mechanical 1 elements which may be put in motion by physical together force, m�nlary or mechanical with their comple­ of a combina- members.
stationary which under this scheduk to duty may be admitted is liable free of duty by the Governor-in­ proof that on satisfactory Council machinery of a like nature and could not have been ob­ quality tained from a part of the British Empire at a comparatively able cost.

reason­ Note.

(2) Machinery JV.

Machinery and other appliances or a::cessories of all kinds, apparatus of Customs is satisfied which the Comptroller are to be used do.

do.
do.

and smoke-stacks for use in connection I, II classifiable chimneys exclusively (a)for kilns, imported with any machinery III.

sent importation under !

for pre­ and also lining which are wire rope and all materials of such necessary chimneys (b)in electric for the construction and smoke-stacks; lighting, of this schedule, bricks, street but not in­ items do.

lumps cluding (e)exclusively i11 the distillation of rum ; do.

do.

do.

do.

do • A.D, 1928.l CUSTOMS DU'l.lES.

[No.

1.

19 Articles.


British I Preferen-T •• tial Tariff.

General Ulu, ( d)for the cultivation, collection and pre- paration of rubber; (e)with machinery admitted do.

to accessory ; ite industry for the b11.ux- U)exclusively any machinery II-and III-of this schedule, faction ae a necessary imported of the Comproller to the satis- of Customs.do.

under items I, Free.

5% d valorem.

do.

do, Note.


The words " necessary accessory" shall for use in with a machine connection apply only to articles direct for its greater accessori�s of the descriptions hereinafter speci­ and other appliances efficiency.
or V.Machinery of Cus­ that the Comptroller they are to be used for apparatus fied, provided toms is satisfied that :- the purposes stated purposes, lifter and elevator iron cane punts and parts the1e, bars and steam fitLings carrier, bridges, of, grating every description; namely, cane­ iron chains, (a)for industrial do.

of pur- poses, (b)in cyaniding and for industrial tanks ; do- namely, (c)for electric (d)for mining, namely, trucks wire; do.
lighting, and rails, namely, wire cable, wheels and pulleys, ore buckets, belt conveyors, gamated amal• sarn pl�r3, pipes and drill steel name- plates, (e)for the construction perforated metal screens, automatic battery ; do.

ly, gasometers, U)for distributing of gas works, pipes and retorts;do.

electricity, and the poles for carrying namely, electric cables the same, including parts ; integral their supports and (y)for use exclusively do.
in the manufacture or for the of <:ugar and its by-products, storage pans, tanks, or supply teaches and other vessels.do.

of water, namely, do.

do.

do, do.

do rlo.

do.

VI.Steam boilers plates, of every description also steam and mountings, tubes fittings, of the on proof to the satisfaction boiler laggings, Comptroller used for of Customs that they are to be the construction of steam boilers.

do- do.
do- do.

VII Tanks, pumps, pipes useJ exC'.lusively bulk, to be in for handling and similar articles molasses do.

do.

20 No.

1.J 'l.IIE L<i WS OF BRITISll GUIANA.

[A.D. 1928.

Artiolea, J Britlah I Preferen­ tial Tariff, Gener&!

Tariff.

VIII.
Tariff.

VIII.

and tools imported\ packing in the Colony : Provided under this item storing, for refining which are refined or im-· that is imported of in the Colony without of the full duties that would ordin­ machinery All materials, for the purpose of mining, and handling oils ported that nothing shall be disposed payment arily have been due upon thflm at the time and place of importation, for deterioration toms shall allow.
The importer into a bond to the satisfaction of the Comp­ troller out of this condition.

Laundry as the Comptroller of Cus-1 shall enter for the carrying of Customs blue.

less such allowance!

I IX I 5% 11d valorem.

Free.

16¼% 33d% ad valorem.

11d valorem.

X.Cotton piece goods ordinarily used for cloth- :­ ing and of the following deecriptions Khaki Drill, Denim, Indigo or Blue Drill, Chambray, , Flannelette Saloo, Unbleached White Cotton and Madapolarn, Cotton Piece Goode, do.

do.
do.

all when passed Customs.

XI.

(a) Drugs, medicines as such by the Comptroller I of J prepara­ and medicinal Pharma­ The de• any ad valorem.

l prepara­ and medicinal Phnrma­ by the Britieh do by the Brilish ti,ms recognised copreia, 12.fYn 25 ci_eion of the Su_rg�on General regarding % ad valorem.

item shall be final ; dispute (b) enumerated.

not elsewhere under thIE, Drugs, medicines tions not recognised copreia, not contain and are not elsewhere provided spirits XII.

Boots and shoes.
Boots and shoes.

that such preparations over the strength enumerated.

a<l ,alorem.'

of proof 165% 33}% &d valorem.

20% I ad valorem.

'ad 60% va.lorem, XIII.

All other goods not in this or the first sche­ dule particularly third schedule 2ox I 40% nor in the particularly exempted.

I. in items to each of the duties enumerated mentioned, And in addition to fifty per centum thereof, of the above Schedule, ad valorem.

ad valorem.

VIll- A,D.

1928.)

CUSTOMS DUTIES.

-------- THE THIRD SOHEDULE.

[No.


1.

21 TABLE OF EXEMPTIONS FROM nurv.

1.Articles and materials which ia the opinion in the development for u3e in Railways works, may be useful of the Governor-in-Council, or other special of the reeources of the Colony.

2.Articles not exempt from duty, which in any particular by order of the Governor-in-Council, be exempted the list of all such special exemptions Combined Court each year at its annual seBBion.
be laid before the case may that provided 3.Articles and materials to the satisfaction imported of the Comptroller :- by or 011 behalf imported for use as hereinafter laid down, of Customs (a)of all kinds, of the Government of the Colony and the Harbour (b)of all kinds, Majesty's or Military forces Government including ; Board ; provisions, Naval for the use of His Majesty's by His when imported (c)of all kinds imported Town Council be used for the maintenance country for municipal by or on behalf of the Mayor and or to or or of New Amsterdam, or upkeep of any village worked under the Local Government Board, of Georgetown, district purposes ; to the sanction subject of the Governor, when (d)of all kinds, imported country respect custums Consolata ; therein for the official use of the consulate or pl1tce ; provided that a similar of similar articles of such foreign in by the laws and or place to His Majesty's of any foreign privilege is accorded country {e) of all kinds imported by the Pacific Cable Board for or improvement official purposes ; (J)of all kinds, and subsequent sent to the Colony for repair re-exportation exclusively ; imported imported and library appliances ; for air-craft for the Georgetown Free exulusively for by (g)of all kinds, Library, such libraries as shall from time to time be approved the Governor ; spirit boxes, tins and similar for bottling the name of the article (h)aviation ( i)cartons wood, tin, and iron sheets and plates, intended to be used ; and capsules, not including able and intended which is printed therein; materials labels, containers wrapping material, solely of packing, for, goods of local manufacture the satisfaction will be used solely of the Comptroller for such purposes or production, on proof to of Customs that they ; suit­ ; bottles paper bags on tinfoil paper; all when imported to be packed and other or of making containers in the manufacturt3 for the purpose preserves; containers solely of and other packing (jJ cement, materials Cathedral ing six thousand iron-work for the construction , Georgetown, and ferro-concrete and other building of the Roman Catholic to an amount of duty not exceed­ for the period of re-oom,truction dollars ; 22 No.
1,J TIIE LAWS OF BRITISH GUIANA.

rA.D.

1928.
(k)furniture and ornaments imported for any place of worship in the Colony ; of a non-consumable nature, religion of the Christian (I)Jocks and sluices for sea defences, water supply or drainage; (ml materials benzine tion or denaturation other than petrol, spirit, of spirits and petroleum gasolene, mineral naphtha; for use exclusively manufactured in the Colony - in methyla­ (11)paraphernalia regalia, for use by registered recognition badges, friendly societies banners, certificates including and emblems ; (o)pipes to be used exclusively for the sinking of artesian wells; (p)stores feeding contract the Immigration landed from an immigrant the immigrants of conveyance, conveyed thereby, by and subsequently for the purpose in terms of certified Agent General to have been so used ; vessel of (q)shooks, bungs, wooden beadings making puncheons, ; or molasses hogsheads and wooden hooping for holding or barrels, for rum (,-) shooks, barrels wooden beadings aml drums for holding and equipment and wooden hoopings locally for girl guides for making manufactured and boy scouts of a bona fide girl guides' when imported or boy scouts' by or on behalf organisation (s)uniforms ; biscuits; (tJ school bat-bands or.
badges imported any school approveJ military, (11)uniforms, naval, by the Director of civil or consular, accoutrements and prizeR arms, ammunition, or for the use of His Majesty's the Colonial Militia teer force or rifle association or the Police �•orce, sanctioned or any volun­ by the Governor.

naval or military also uniforms, imported by forces, by or on behalf of Education.
4.Advertising matter of a non-marketable description calendars, &c., passed as such by the Comptroller cards, Customs, ing cards, ordinary but not including penknives, crockery articles such articles of commerce.

and the like which rel)lace as stationery, such as show of play­ 5.Baggage :- of and Bf'11a of necessary of a passenger, and appropriate the property fide baggage as in the opinion by such passengel'.
and furniture (a)the bo11a fide baggage accompanied consist such articles toms, may be passed as personal photographic cameras ger ; articles cluding musical linen, proved to the satisfaction io have been in household im,trurnents), carpets and plated cutlery, crockery, of household use, such as furniture , picturee, glass, ware, which are of the Comptroller of Customs and are use by the passenger, shall apparel, and of Cus­ of the Comptroller and that have been used by the passen­ wearing silver effects (not in­ ; binoculars A.D. 1928-l CVSTO�llS DUTIES.
[No.

1.

23 not for sale ; instruments of passengeri!

are admitted fide baggage of the arrival Governor may allow, ; articles as baggage landed at any Customs of a passenger, and tools for the professional use which in ADY particular instance by the Governor-in-Council.

port within or such further period as the Bona six months (b)of all kinds when imported vice in His Majesty's horses by such officers.
imported may be included by officers Naval and Military in this exemption on Imperial Forces, ; Ser­ and 6.Bags and sacks, 7.Bank notes, signed.

e mpty, and not of paper, canvas or cotton.

8.Books, printed, and almanaoks, includiag illustrated picture books, and alphabetical cards for educational purposes.

9.Bullion and coin, other than raw silver, Venezuelan and Brazili11.n 10.Cattle (bulls, cows and calves), gold bullion and Mexican dolJars.
horses, by the Director donkeys, sheep, goats and of Agriculture for breeding swine approved purposes.
11.Chemicals, drugs, medicines, of the following and other descriptions, of tho of Uustoms as to their description and use medicalappliances to the satisfaction materials Comptroller namely:- (a)animal charcoal ; (b)artificial limbs; (c)chemicals water; imd other substances for the purification of process (d)chemicals aud quicksilver and other substances necessary ; of rubber for use in gold mining for use in the preparation including and materials, te) chemicals (f J chemicals ; for the cyanide logs for making used in the mannfaoture splints and packing but not including of matches splints, ; imported for the relief ( K)drugs and appliances Surgeon General tomiasis ; with the approval and control of the of ankylos­ (h)drugs and appliances imported by or for the use of the Society and for the Infant for the Prevention and Treatment of Tuberculosis and Maternity League; Welfare (i)electric and approved appliances designed for the treatment by the Surgeon General ; vermin killers and insecticides of soda, lime, Paris green, nitrate of disease including of soda a.nd other substances which the Comptroller are imported of manure from waste vegetable for diseases of plants, for use as manure, matter, or preventatives of on plants by rats or other vermin, or by insects, of ammonia, ( j)manures, sulphate arsenite of Customs is satisfied or in the production or as remedies attacks and animals (k)materials and articles ment of any hospital ; of British origin for the initial approved by the Surgeon equip­ General.
No 1.

'1 lJ.E LAWS OF BRITJSH GU IA.NA.

fA.l>.

1928.
The word II equipment or clothing (/) materials of any kind ; for use in the manufacture " shall not include of soap and candles, drugs, medicines namely: tallow, stearine, rosin, soda ash, paper boxes, and soap dyes; caustic soda, silicate of soda and (111)quinine and its salts and approved synthetic quinine preparations, thymol and carbon of tetrachloride ; (11)salvarsan and other arsenical by preparations, the Surgeon General, and treatment of venereal for use exclusively ; diseases and appliances dentists or veterinary wht>n imported hy for surgeons Co) surgical instruments medical practitioners, use ; their personal (p)vaccine lymph, medicinal films.
serums and culture media.

approved in the diagnosis 12.Cinematograph 13.Dunnage mats.

14.Fish, fresh, 15.Fruits, 16.Ice.

17.Implements:- not preserved not imported in cold storage.

and not enumerated in the First Schedule.


(a)for agriculture, by the Comptroller (b)for bee culture, Comptroller of Customs ; ic) for use of artisans, of Customs ; including cattle and poultry farming passed as such supplies passed as such by the passed as such by the Comptroller 18.Instruments and apparatus (scientific) (a)all apparatus, utensils, instruments, wood-cutters, miners and gold-diggers, of Customs.
and educational materials for preserving supplies:- and pre­ purposes, academy, alcohol absolute by or on behalf of any college, approved of learniug of by the Director paratione, includmg which are imported school or seminary of Education, is satisfied puposes, gation, and which the Comptroller of Cuetoms for educational are to be used exclusively or for the purpose of prosecuting scientific investi­ and are not for sale or exchange; (b)all efficient and recognised special apparatus and instru­ ments, and their accessories, sense of bearing ; which are user!
to increase the (c)optical, chemical, of British and other scientific and of the which in the opinion instruments manufacture, of Agriculture, the Surgeon General, the Govern­ apparatus Director ment Analyst exclusively imported research, technical technical 1:urveys, or practisi11g or the Commissioner for the purpose or for topographical, or which are imported of Lands and Mines are of scientific, medical geological or other by ophthalmalogists or opticians, instruments and are not for sale or exchange; (d)telegraphic 9.nd other materials imported by telegraph and use of their works, offices companies, and necessary for the construction in the Colony.
and stations (el telephones and materials necessary for the construction of telephont::;.

A.D 1928-l CUS'l'OlllS DUTIES.

f1fo.

1, 25 19.Machines, and knitting, and parts therefor, including needles.
20.Machinery sewing :- (a)Machinery and component parts thereof for the reaping and preparation (b)Machinery (c)Locomotive of rice ; belting; engines and railway ; ttnd tramways railways ( d)Fire engines and hose and couplings for the same, and fire extinguishers, (e)hose used in connection and parts thereof.

with pumps employed in the plant, street including gold fields in surface mining.

21.Maps, plans and photographs, not including frames therefor.

22.Marl.
22.Marl.

23.Medals not imp-:>rted trophies, sporting not for sale, to the satisfaction for sale; also cups and shields presented as engraved as prizes or for presentation and of Customs.

of the Comptroller and mosquito proof gauze as approved bv 24.Mosquito proof netting the liomptroller of Customs.

imported 25.Motor omnibuses ment for the carriage of mails, by a contractor passengers with the Govern­ and their baggage.

26.Mules.
26.Mules.

27.Patterns and samples, subject to any regulations made by the Governor-in-Council.
28.Packages and containers of the following :- descriptions (a)caeks and other packages, empty, suitable and intended for containing spirits in bulk ; lb) packages ing, namely :- in which goods are imported, except the follow­ (1)trunks, (2)packages canisters, pails and buckets, auJ of a fancy description, which in the opinion of the Comptroller commodity; marketable of Customs, are in themselves a (c)p11okages and bags returned exported empty, after having been passed as su!lb filled with produce, previously by the Comptroller of Customs.
clay, for smoking tobacco.

29.Pipes, 30.Postage 31.Poultry stamps.

and incubators, ment in poultry Customs.


brooders passed and like apparatus as euch by the Comptroller for employ­ rearing, of 32.Printing of newspapers, and types; printing posters, cards ; paper used for book-binding presses the printing printers' and paper used for printing the Government paper ordinarily used for and the like ; printed books or book covns, under contract ink reducers forms supplied ink and printing i printing to and 26 No.

1.]

TllE LAWS OF BRITlSll (JU/ANA.


[A.D. 1928. uPed exclusively driers and all book-binding cloths· straw boards, by or �n behalf establishment in the course of his trade as such.
of the conductor for letter-press printing ; composition sundries, leather, gold leaf, glue and thread; including canvases all when imported or printing of any newspaper for the exclusive purpose of being used by him ; and 33.Seeds, bulbs, roots, plants and vines of all kinds, which is Eatisfied are to be used for pro­ trees, of Customs the Comptroller pagation 34.Ships, launches, 35.Specimens or cultivation.

illustrative of natural history.

boats and barges of all kinds, I assent.


C.DOUGLAS-JONES, Otficer Administering the Government.

1928 21st February, ORDINANUE NO.

2 OF 1928.

A.D.t!l'ls.

AN ORDINANCE to impose certain for the ColJectiou Use of the Colony during the yea, 1928, and to make provision Taxes for thP Public of the SHid Taxes.

[22nd Februa1·y, 1928.]
WHEREAS a Statement bined Assembly has been laid before our present Com· which of the Colony the amount of the supplies to defray the Public Expenditure showing will be necessary during the year nineteen hundred and twenty-eight, And whereas it is necessary of defraying that certain Taxes should be in part the said Expenditure should be maJe by Jaw for the collection of imposed for the purpose and that provision the said Taxes : Be it therefore the advice a11d consent enacted by the Governor of British Court thereof, Guiana, as follows:- with of the Combined