though he went through with the hearing of the case, he probably felt relieved that he was able to give judgment against Mathew, "dismissing the information with costs". The grounds of the decision were a want of legal right in the party to seize boat or goods, that right being limited to certain parts of the coast and to certain customs officers,[1] and also a want of jurisdiction in the court as a court of revenue to take cognisance of mere disobedience to the orders of the Navy Board.[2]
The revenue collected by the naval officer who was the chief customs official consisted of duties and taxes on shipping. The latter were exceedingly heavy, the dues on clearances, permission "to wood and water," to anchor, to land goods, varying from £1 to £7 according to tonnage. Coasting vessels paid the same rates as vessels from England or elsewhere, and found these taxes very burdensome at the end of each short voyage.[3]
The duties levied in New South Wales comprised the 5 per cent. ad valorem on all goods and manufactures not the produce of Great Britain, first levied in 1805; the duties on spirits of 7s. a gallon and on wine of 9s. dating from December, 1814; the duties on whale-oil, skins and timber, from June, 1813; and on shells, sandalwood and bêche-de-mer from the South Sea Islands, levied from 1807.[4] Those on oil, timber, shells, etc., were practically duties on export. The sperm and black whale oil
- ↑ 12 Geo. I., cap. 28, and 26 Geo. III., cap. 40.
- ↑ This is a doubtful point. Of course, as constituting a breach of contract, it might have been heard in the Civil Court. For whole matter see Mathew to C.O., 26th March, 1819, R.O., MS., and Evidence of Wylde, Appendix, Bigge's Reports, R.O., MS.
- ↑ See enclosure to D. 4, 23rd February, 1820. R.O., MS. See also Appendix to Bigge's Reports, R.O. A distinction had been made before Macquarie's time between foreign and British vessels and between the latter and colonial vessels, but it was discontinued.
The dues at the port of Sydney for five ships all under 500 tons were as follows:—
They were more than double the dues at the Cape of Good Hope. See Appendix Bigge's Reports. R.O. MS.£Ocean52 David Shaw38 Fame41 Melville44 Recovery33 - ↑ See enclosure to D. 4 above. Macquarie was not sure of the accuracy of the Return, and some alterations have been made when no Orders of the dates given in the Return could be found. Probably some of the dates given are those of Orders re-enforcing older Orders.
