A BILL FOR LICENSING GENERAL DEALERS

New Zealand Spectator and Cook's Strait Guardian, Volume I, Issue 26, 5 April 1845, Page 4

A BILL FOR LICENSING GENERAL DEALERS

Whereas the revenue of the colony is at present insufficient to defray the expenses of the Government thereof; and for the purpose of augmenting the said revenue, it is expedient that 'a duty be paid by all general dealers in goods imported into the colony, after the rate and in the manner hereinafter mentioned: be it therefore enacted by the Governor of New Zealand, with the advice and cousent of the Legislative Council thereof, as follows: — 1 . No person shall, after the [3Otk doy of June, 1845], sell, as a trader or dealer, on his own account, or as a consignee, factor, or agent for any other person, any such goods as are hereinafter enumerated and described, unless he shall be duly licensed in manner hereinafter provided. 2. A license as required by this ordinance shall be issued by the Colonial Treasurer, or treasurer of any county or disrtict, to any person who shaill apply for the same, on payment of the sum of ,[£2]. 3. Such license shall be in the form in Schedule A hereunto annexed, and shall bear the date of such one of the quarterly days following as the license shall be issued upon, that is to say: — the Ist day of January, the Ist day of April, the Ist day of July, and the Ist day of October: or,if the license shall not be issued on any of such days, then on such one of the said quarterly days as shall have next preceeded the day of the issue of the said license. 4. Every such license shall be in force for one year from the date thereof, and shall have the same effect as if it had been issued on the day of the date thereof. 5. There shall be levied and paid in respect of the sale of all such goods as aforesaid, a duty according to the scale in Schedule B hereunto annexed. '6. It shall be lawful for any person on taking out a license, to compound for such duty as aforesaid, for the sum of [£20] for the year. Every person intending to make such composition shall deliver to such treasurer a notice signed by such person, in the form, or to the effect, in ■Schedule D hereunto annexed. 7. On each of the said qnarterly days every person so licensed as aforesaid(who shall not have made such composition) shall deliver to <siich treasurer, or cause to be left at his office, -tf feturnCin the form, or to the effect, in Schenule C hereunto annexed; setting out in words at length *he amount of the duty payable by him according to such as aforesaid, in respect of the goods sold by him within the three calender •months next preceediug, a»clshall pay the amount 4fh€resf. 8. The return hereby required to be made shall contain a declaration that the sum named therein is the fall amount of 'duty payable by the person making the retard in respect of the .goods so sold by him as aforesaid. 9. Every person who shall make such composition as aforesaid shall pay the amount thereof in four equal payments on the quarterly days before mentioned ; the first of such payments to be made on the quarterly day next following the date of the licence : provided that any such person may pay the whole amount of the composition in 'advance. 10. .Every person making any payment under the requirements of this Ordinance may demand a receipt for the same ; and every treasurer receiving such payment is hereby required upon demand made, to give a receipt accordingly. 1 1 . At the expiration of one calender month from each of the said quarterly days, the Colonial Treasurer, and every Treasurer of any county or district, shall cause a statement of a return to be posted in some conspicuous place or places within the district, and shall forward a copy thereof to the Colonial Secretary for publication in the Government Gazette : such statement shall contain the name and description of every person within the district licensed under the authority hereof, and of the amount of duty or composition which every such person shall have paid for, the quarter preceding the <late of such statement, and of all arrears received by such treasurer since the date of the last statement published by him. 12. If any person not being duly licensed shall, either as a trader or dealer on his own account, or as a consignee, factor, or agent for any other person, sell any such goods as aforesaid, he shall forfeit and pay for every such offence any sum not exceeding [£50], to be recovered in a- summary way. 13. In all proceedings for the recovery of such penalty, the person from whom the same shall be sought to be recovered, unless he shall produce his license or bring other satisfactory proof* of his having been licensed at the time at which the offence shall~have been committed, shall be deemed to have been unlicensed. 14. If any person hereby required to make such return as aforesaid, shall fail so to do for the space of one calendar month from the time appointed under the provisions of this Ordinance for the making of such return (notice in writing of such default having been' first personally seryed ( on such person), he shall pn conviction forfeit and pay any not exceeding [£20], to be 'recovered 'in' a summary -way. *

15. If any person shall, in any such quarterly y return as hereinbefore required to be made, knowingly and wilfully understate the amount of the duty payable by him according to the provisions of this Ordinance, he shall, on coni viction thereof by any two justices of peace, forfeit and pay the sum of [£50] ; and upon a second conviction for any such offence by any two justices aforesaid, he shall forfeit and pay the sum of [A 100] : whereupon the license •held by such offender shall forthwith become null and void, and the person so offending shall be disqualified for holding any such license during the space of [twelve calendar months], 16. If the duty or composition payable on any of the aforesaid quarter days shall remain in arrear for the space of one calendar month or upwards, such duty or composition shall ( thereupon and thereafter be increased by onefourth part thereof for every calendar month for which it shall have been in arrear. 1 7 If any such dnty or composition as aforesaid shall at any time have been in, arrear for the space of three calendar months, such suiri, together with any further sum which may have become due in respect thereof by virtue of the provision last hereinbefore contained, shall be recoverable by summary proceedings against the person liable for the payment of the same. 18. No license shall be granted to any person' who shall have previously held any such license, until he shall have duly made all the quarterly returns and payments hereby required. 19. All moneys received by the treasurer of any county or district shall be accounted for and paid over monthly to the Colonial Treasurer; and all moneys received by such Colonial Treasurer shall be received by him to the use of her Majesty, her heirs and successors, for the public uses of the colony, and the support of the Government thereof. 20. In case of the death of any person holding a license, his widow, executors, or administrator may carry on the business of such person under ths authority of such license, subject to all the | provisions in this ordinance contaiued. | 21. Provided that nothing herein contained shall be held to extend to the sale of goods un- ' der the authority of the " Licensing Ordinance," Session 11.. No 12 — or the "Licensing Amendment Ordinance," Sesrion 111., No 21 — or of the '"Auctioneers' Ordinance," Session 11., No. 13 — or the -'Auctioneers' Amendment Ordinnance," Session 111., No. 10. 22. For the purpose of this ordinance, the word " goods" shall be taken to mean flour, salt, coals, wines, spirits, malt liquors.coffe, tea, sugar, tobacco, cigars, snuff, hardware, crockery, glass, linen goods, woollen goods, and articles of clothing. 23. In the construction of this ordinance, the word " person" shall be taken to, include any number of persons carrying on baseness in copartnership.