 
                  
                  
                     Mr Elliot
                     The Customs Ordinance of 1867 was referred to B of Trade & Treasury.
                     
 
                  
                  
                     The B of Trade reported (12857) & found fault with Sect. 7,
                     because the charges for transport insurance &c are not to be
                     included in the value upon which the duty is to be assessed
                     & also as to the mode of calculatg it.
                     
                  
                  
                     They have also found fault with the duties imposed upon Wines.
                     
                  
                  
                     On both points the C
rs of Customs differ with the B of Trade;
                     and it appears to me, though I have had very

 little experience
                     in these matters, that the Commissioners of Customs have the
                     best of the argument.  At all events I apprehend that HG will
                     not be long in following their advice & sanctioning the
                     Ordinance so far as these points are concerned.
                     
                     The Commiss
rs of Customs in a former report upon this
                     Ordinance (12663) found fault, however, with Sects 4 & 8;
                     & suggest amendments.  Similar sections have appeared in a
                     former 
B Columbia Ordinance & escaped comment. (See my minute
                     on 12663.)
                     
                     Under these circumstances I should be disposed to sanction the
                     Ordinance, but to transmit a copy of the Report of the Crs of
                     Customs upon sects 4 & 8 & request a careful consideration
                     of that report with a view to an amendment of their provisions
                     in another Ordinance.