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The Pamphlet Collection of Sir Robert Stout: Volume 60
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he Sub-Committee having carefully perused the Tariff, and inquired into the various decisions given under it from time to time, came to the conclusion that the only satisfactory basis for such a report as this would be the evidence of experts. It was therefore made known that we required information, and would be prepared to take the evidence of any one desiring to give it. A ready response was given, and a large number of gentlemen connected with the various classes of importing houses in the city were examined.
| 1. | That anomalies exist in the Tariff which are a constant source of trouble to both importers and the Customs officers. |
| 2. | That many of the decisions given under it are inconsistent and contradictory. |
| 3. | That goods in many instance are dutiable or exempt according to the purposes for which they are said to be intended to be used. |
| 4. | That similar goods may be subject to duty at one port, and admitted free to another; and that from the nature of things this cannot be always guarded against, however careful and expert officers may be. |
| 5. | That the uncertainty whether goods will be considered subject to duty or not frequently causes loss to the importers, as such goods are necessarily withheld from sales, pending the decision of the head of the department at Wellington. |
We consider that a few alterations in the Tariff, whereby the classification would be simplified, and a strict adherence to its provisions in its administration would prevent much loss of time and labour to both importers and Customs officers, and remove most, if not all, the present perplexing anomalies, without in any way interfering with the principle on which it is based.
We attach a summary of the evidence on which our report is based, arranged under general headings, which we commend to your careful attention.