NUMEROUS EXEMPTIONS

Evening Post, Volume CXV, Issue 33, 9 February 1933, Page 4

NUMEROUS EXEMPTIONS

LONG LIST OF ITEMS

The following is a list of articles which are to be exempted from the sales tax ' of five per cent, imposed by Customs re- '. solutions adopted by the House of Representatives last evening: — ' ; Articles and materials for the sole use of a public hospital when: purchased for use exclusively by such hospital' and not forresale. Bags, paper or cellophane, empty; bags and sacks of jute, hemp, hessian, or textile; bees;-bells for use: in 'churches only; binder-twine; bottles and. jarsj empty, plain; books which are for use as text-books in any school, college, or university;! books for, the bona•_ fide use of ' public, libraries, libraries of "universities, colleges, or. schools, etc.; bran;-■-- pollard, , and sharps;. bread, cakes, scones, pastry, and sandwiches; butter and cheese;' Cardboard boxes, empty; cardboard cream-mugs, honey-jars,. and,.similar receptacles, empty; coin, metal;: coal, coke, firewood. Electric power and light; explosives, viz.: blasting and mining- powder, hiifo. glycerine, giant powder, nitro, and other explosives. _ Farm produce in its natural state when sold by a farmer, if of his own production; fish, fresh; raw,; or .smoked, (including crayfish and other crustaceans)". Gas manufactured from coal; gold and silver bullion., v Hay and straw. Iron drums, empty. Lard and margarine; live animals,' including live poultry; Materials used as packing for goods which are exempt'from sales tax; meals served in restaurants, cafes,'hotels; board-ing-houses, and . similar establishments; meats (including bacon, hams, and poultry), fresh or raw; medicines or drugs; milk and cream, fresh. , Nets and netting of cordage or twine; newsprint-paper; newspapeA;' also weekly, # monthly, quarterly, and other periodical magazines or papers. Oatmeal and rolled oats; ores of metals of all i kinds. Packing-cases, wood, empty; pearl ba.ley and barley-meal; ": pease-meal; peas, , split; plants, live. , Rice, sago, and tapioca. < • Sand, graval, rubble; ships, dredges, and similar vessels not imported m any; vessel; sugar, molasses; golden syrup, treacle; sugar of milk. Timber, viz.:; Fence-rails ~and -.-fenceposts, including wooden spreaders or droppers; tractors and traction-engines , and parts peculiar to the same. - Vegetables, fruits, nuts, grains, and , seeds; vehicles, viz.: Farm-wagons and farm-sleds. Wool-packs and wool-pockets. Goods exported from New -.Zealand. Goods, whether_ produced., or manufac-.: tured m New -Zealand, "or/ imported,, which, if imported,' would be included under the following items of the Customs Tariff:— Chaff; Grain and pulse,"ground, or.-manufact-ured, viz.: Wheat-flour.,- including wheat, meal, and similar preparations of wheat. Hops; Honey; , Infants' and invalids' foods, as may be approved '■ by i the Minister. Passover bread; altar bread. Salt. Cigarettes, n.e.i. Cigarettes, exceeding in weight 2¥-\o per 1000. Alcohol, and denatured spirit, for use in museums, universities, hospitals, and similar institutions, or for other scientific or educational purposes, in such 'quantities and for such purposes and under such conditions as may be approved by the Minister. •Bacteriological product, sera, and vaccines, as may be approved by the Minister. Chloroform; ether purificatus; sulphuric ether; iodoform. Disinfectants n.e.i. Insecticides, fungicides, etc. Insulin; preparations made rfrom animal glands or tissues as may be approved by the Minister. Rennet n.e.i. Sheep and cattle licks. Surgeons', physicians^, dentists', ' _nd opticians' appliances, ". instruments, and materials. Scientific and philosophical instruments and apparatus. Battery-blanket not exceeding 3ft wide, material for, filter-cloths, and plush or other cloth, .on declaration that it will be used only for mining or gold-saving purposes. Prattice-cloth of jute or hessian. Saddlery, harness, whips, and whipthongs. Eyes, artificial. Lamps, miners' safety, ■ and glasses therefor; lamps peculiarly adapted for use on harbour beacons and lighthouses, also appliances peculiar to such lamps; side lights, and head lights, especially suited for the use of ships. _ Films for cinematographs and similar instruments. Medals, viz., war medals, humane societies, and similar, also such miniatures of the same as may be approved by the Minister; old coins. Musical instruments and parts. - Paintings, statuary, other works of art curios, and other articles approved by the Minister, for display in public museums, the buildings of public institutions. or art associations registered as corporate bodies, public parks,, or other public places, on such conditions as may be prescribed by the Minister. Trophies, prizes, flags, medals, medallions, badges, etc. Maps, .charts, plans, and similar articles. . • Paper of qualities and sizes approved by the Minister, on declaration that it will be used by orchardists only in wrapping fruit. .■■*■ = Religious tracts, handbills, and folders. Sunday-school and/ day-school ' lesson sheets and cards, etc. Beekeepers' tools, implements,, and apparatus; Cylinders for compressed-gases. Incubators for poultry-raising. ■Agricultural.implements and machinery. Dairying machinery, and appliances. Engines (including necessary, controlling gear therefor) specially suited for flying machines, on,declaration that.they will be used solely in the manufacture or comple-tion-of. the same. Electric motors. Electrical appliances peculiar to surgery; X-ray tubes. Machinery peculiar to mining or goldsaving. Power-driven spray* 'p_raps, including outfits therefor, as may be approved by the Minister, specially suited for agricultural uses. Pumps peculiar-to use in dairying or in the manufacture of dried milk or other milk product (except vacuum pumps suited for use with milking machines, and any other pump Which the Minister is satisfied could hay* been made economically in New Zealand). Pumps for raising or distributing liquids, n.e.i.; vacuum pumps, including those suited for use_ with milking machines. Sheep-shearing and hor_e_ipping machines. ■ ' WindmiHs. Machinery, "machines, machine tools, and appliances. "■ Machinery, machines, machine tools, engines, and appliances, as may be approy-

Ed by the Minister, peculiar to use /iii manufacturing, industrial,, and similar-pro-cesses. ■".-.■•' -'-. _■•■•■■ Machinery, machines, engines, and other appliances. .'-.-'■■' : Artificers' tools. . ' Bill-hooks, bush-hooks, slashers, and hedge knives. . Metal.., -'v. ■ ■ : ■ ;. Saddlers' ironmongery (except bits and stirrup-irons),, hames. and mounts for harness; gag-bits, and drenching-bifs. Thermostats for rmaking incubators for poultry raising. ..._.: ,'■_..•■ ■--.'.. Flying machines. _ ...'-. :!": . .;.■ Articles, n.e.i„ suited for the iise of.the blind, deaf, or dumb, as may be approved liy the Minister. _. ._. :;-.:.: - Apparatus, appliances; articles, and ma-, terials, for. educational purposes,. as may be approved by the Minister, and under conditions prescribed by him. ■■-,';. Manures. . ■.- •• ■■•'"-. .■ .. '.'■■-.'' Natural history specimens, - and such ethnological or. similar-specimens as may, be approved by the Minister. - . %: Official supplies, uniforms, flags, and su_ other articles as may. be, approved by the Minister, for the official. use of -Consular officers, Trade Commissioners, or.;" other accredited representatives of any : British or foreign Government, . ~r . -.'->;." Regalia, .emblems, certificates, .almanacs, and .banners,/ being the-property of any society 'or branch.. registered' under the Friendly Societies Act, 1909; Rocket lif&saving apparatus; and sue— other life-saving apparatus, n.ei./ as .may be approved by. the .Minister; -diving dresses, and dresses and other • apparatus suited solely - for use' in poisonous gases or smoke, with appliances peculiar to use therewith. - •- '.-"-'■•'.-''-.'. " _ Ships' rockets, blue Mights' and -danger , signals. . ........ .-.' . . , Stained glass windows. .-■'..■' The discussion on the ____.p_(>. posals appears on page 5.