LAND, LABOUR AND COMMERCE. 155 



though he went through with the hearing of the case, he prob- 

 ably 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 juris- 

 diction 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, per- 

 mission " to wood and water," to anchor, to land goods, varying 

 from i 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 73. 

 a gallon and on wine of 93. dating from December, 1814; the 

 duties on whale-oil, skins and timber, from June, 1813; and on 

 shells, sandalwood and beche-de-mer from the South Sea Islands, 

 levied from 1807.* Those on oil, timber, shells, etc., were 

 practically duties on export. The sperm and black whale oil 



1 12 Geo. I., cap. 28, and 26 Geo. III., cap. 40. 



2 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. 



3 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 : 







Ocean 52 



David Shaw ..... 3^ 



Fame 41 



Melville , 44 



Recovery 33 



They were more than double the dues at the Cape of Good Hope. See Appendix, 



Bigge's Reports. R.O., MS. 



4 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. 



