Hamilton to Under-Secretary of State
Treasury Chambers
26th December 1867
Sir,
I am directed by the Lords Commissioners of Her Majesty's Treasury to transmit to you herewith for the information of the Secretary of State, copy of a Report from the Commissioners of Customs relative to the ordinance No 18 of 1867 of the legislature of B. Columbia "to amend the duties of Customs," which was transmitted in your letter of the 16th ultmo with a despatch from theGovernorManuscript image Governor, and I am to request that it may be brought to the notice of the Governor with the view of amendments being made in accordance with the suggestions of the Commissioners.
I am, Sir,
Your obedient Servant,
Geo. A. Hamilton
Minutes by CO staff
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CC 27/12
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Mr Elliot
The Commissrs of Customs report that there is nothing in this Ordinance so far as regards the basis of value repugnant to Impl Legislation. But they raise objections to sects 4 & 8 & I suggest amendments to meet such objections. It is somewhat unfortunate that these points should not have been taken when the repealed Ordce of 1865 was under their consideration as exactly similar sections were in that Ordinance.
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The Board of Trade have also reported on this Ordinance. (See 12857 sent on herewith.)
They are satisfied with the principle laid down in sect 7 of taxing according to the value at the port of Shipment, but they find fault with the section, because the charges for transport, insurance &c are not to be included in the value upon which the duty is to be assessed, as the basis of the 'ad valorem' tax is "the fair market value in the principal markets of the country whence the goods were shipped or exported."
From a careful perusal of the Report of the Commissioners of Customs in the present case & in the Gambia case 5517 sent on herewith, I gather that the Commissioners consider that under the section as it now stands the cost of conveyance &c would be added to the invoice value in considering what sum is to be paid by way of duty.
But as it is very desirable that this point should be clearly ascertained before any amendment is required, I should be disposed to send a copy of the B of Trade letterManuscript image through the Treasury to the Commissioners of Customs & request that they would favour HG with any observations they may have to make upon that letter, enclosing at the same time a copy of the Ordinance.
HTH 1/1/68
TFE 2/1
CBA 3/1
B&C 5/1
Documents enclosed with the main document (not transcribed)
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Commissioners of Customs to Treasury, 21 December 1867, report objecting to some clauses in the ordinance, with explanation, signed by Tho. F. Fremantle and Grenville C.L. Berkeley.
Other documents included in the file
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Rogers to Secretary to the Treasury, 10 January 1868, forwarding copy of the ordinance and Board of Trade report and requesting observations on the subject.
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Elliot to Secretary to the Treasury, 8 June 1868, requesting a reply to the letter as noted above.
Hamilton, George Alexander to Adderley, Charles Bowyer 26 December 1867, CO 60:31, no. 12663, 92. The Colonial Despatches of Vancouver Island and British Columbia 1846-1871, Edition 2.2, ed. James Hendrickson and the Colonial Despatches project. Victoria, B.C.: University of Victoria. https://bcgenesis.uvic.ca/B675TE19.html.

Last modified: 2020-12-02 13:40:34 -0800 (Wed, 02 Dec 2020) (SVN revision: 5008)