CUSTOMS
SECURITY FOR DUTY ON SHIPS' STORES : REMOVAL TO KING'S WAREHOUSE : BREAKING OF SEALS : CLEARANCE OF SHIP : PROSECUTION OF MASTER
CUSTOMS ACT 1901, ss. 119, 122
As regards the memo of the Comptroller-General of this date, I advise as follows:
I approve of his alternative directions contained in the first paragraph, and numbered (a) to (e). As regards police court prosecutions, in the case of vessels, on the voyage inwards from parts beyond the sea, they should be by summons in the first instance; in the case of vessels on the return voyage, by warrant, as the master is leaving the jurisdiction.
COMMONWEALTH PROPERTY
LIABILITY TO STATE STAMP DUTY ON LEASE
CONSTITUTION, s. 114 : STAMP DUTIES ACT 1898 (N.S.W.), s. 4
This is a claim by the Commissioner of Stamps, Sydney, for stamp duty on the lease, from Sir Daniel Cooper to the Commonwealth, of the Federal Offices at 123 Macquarie Street, Sydney. I am asked to advise whether this duty is payable by the Commonwealth.
COMMONWEALTH PLACES
WHETHER STATE LAWS APPLY
CONSTITUTION, s. 52 (i) : VERMIN DESTRUCTION ACT 1890 (VIC.)
Captain Harrison, the officer commanding the Port Fairy Detachment, Western Artillery, has been served with a notice under the Vermin Destruction Act 1890 to destroy all rabbits or other vermin within the land occupied by the Department in connection with the Battery, and upon the adjacent half-width adjoining roads.
I am asked by the Right Honourable the Minister for Defence to advise whether the Commonwealth Government is bound by this Act.
FREEDOM OF INTERSTATE TRADE
WHETHER VIOLATED BY STATE ROYALTY ON TIMBER CUT ON CROWN LANDS FOR EXPORT
CONSTITUTION, ss. 86, 92 : CROWN LANDS ACT 1894 (TAS.)
Under the Pine Regulations of 28 August 1894, made under the Crown Lands Act 1894 (Tasmania), 54 Vic. No. 8, every person felling pine on Crown lands must have a license, and a royalty must be paid on all pine cut under such license for shipment outside Tasmania, such royalty to be paid to the Customs Officer, or an officer appointed for that purpose, at the port of shipment.
The Right Honourable the Minister for Trade and Customs suggests that this is practically an excise duty, and proposes to direct his officers not to collect it.
COMMONWEALTH OFFICER
TAXATION OF SALARY BY STATE
INCOME TAX ACT 1895 (VIC.) : INCOME TAX ACT 1896 (VIC.)
I am asked to advise on a circular letter from the Commissioner of Taxes, Victoria, to the Honourable the Postmaster-General, claiming that the officers of the Department are liable to pay income tax on their salaries under the Victorian Acts Nos 1374(1) and 1467(2), and asking that the information contained in the letter should be disseminated through the Department for the guidance of officers concerned.
FINANCE
WHETHER MONEYS RECEIVED FOR DISPATCH OF TELEGRAMS, TO BE SUBSEQUENTLY PAID OUT TO CABLE COMPANY AND TO OTHER COUNTRIES, CONSTITUTE REVENUE: WHETHER MONEYS PAID INTO REVENUE IN ERROR CAN BE PAID OUT WITHOUT APPROPRIATION : WHETHER MONEYS PAID INTO TRUST FUND ACCOUNT CAN BE EXPENDED FOR PURPOSES OF FUND WITHOUT APPROPRIATION
CONSTITUTION, ss. 81, 83 : AUDIT ACT 1901, s. 61
In Victoria all moneys received for the dispatch of telegrams are credited in the first instance to revenue. Afterwards the proportion due to the Eastern Extension Company and to other countries is paid as a refund of revenue.
In Western Australia moneys similarly received have been paid into a Suspense (Trust) Account. The proportion due to the Company and to other countries is paid out and the balance transferred to revenue.
The Victorian practice is the more convenient as it does not necessitate the keeping of a Suspense Account.
TREATIES AFFECTING COMMONWEALTH AT FEDERATION
WHETHER TREATY BETWEEN UNITED KINGDOM AND JAPAN APPLIED TO QUEENSLAND BINDS COMMONWEALTH : WHETHER COMMONWEALTH BOUND BY AGREEMENT BETWEEN JAPAN AND QUEENSLAND : WHETHER COMMONWEALTH ACT INVALIDATED BY CONFLICT WITH IMPERIAL TREATY
IMMIGRATION RESTRICTION ACT 1901, s. 3
The material documents in this matter are:
Article I of the Treaty provides (inter alia) that the subjects of each of the two high contracting parties shall have full liberty to enter, travel, or reside in any part of the dominions and possessions of the other.
COMMONWEALTH INSTRUMENTS
WHETHER LIABLE TO STATE STAMP DUTY
I am asked by the Right Honourable the Minister for Defence whether my opinion(1) that stamp duty is not payable on money orders issued by the Federal Government, is to be taken as covering the affixing of duty stamps for all other purposes, including money orders-i.e., on tenders, agreements, and contracts, as well as on receipts for £2 and upwards, all of which are paid by individuals, not by the Commonwealth.
COMMONWEALTH PROPERTY
LIABILITY FOR RATES AND TAXES IMPOSED BY STATE AUTHORITIES : MUNICIPAL RATES : SPECIAL RATES : CHARGES FOR SERVICES RENDERED : POSITION WHERE COMMONWEALTH IS LESSEE
CONSTITUTION, s. 114
I have already given to the Right Honourable the Treasurer an opinion dated 1 August 1901(1) that the Commonwealth is not liable for rates and taxes assessed by municipalities upon Commonwealth property.
COMMONWEALTH INSTRUMENTS
WHETHER STATE STAMP DUTY PAYABLE ON RECEIPTS GIVEN TO COMMONWEALTH FOR SALARIES OR OTHER MONEYS
I am asked by the Honourable the Postmaster-General whether Commonwealth officers are required to affix duty stamps under State laws to receipts given by them to their Department, and whether all persons connected with the Department are similarly exempt in respect of salary and allowances.