Mr. Lipson Ward appears on behalf of the defendants. And on an application by him on August 22, on behalf of the defendants, the Gourt directed that notice of this [action should be served on the Com: missioner of Customs which was daly done, the notice stating that the Commissioner of Customs was at liberty to appear and make such application herein or otherwise" as he might be advised. But the Commissioner of Customs docs not appear and Mr, Ward suggests, behalf on the defendants that he docs not appear as he has no answer to the plaintiffs right to the delivery of the goods. By the Tientsin Treaty of 1858, Article 26, and the agreement and rules made under it, in the same year, the rate of import duty is 5 per' cent. on all articles except certain ones enumerated and certain goods duty free.
By Article 8 of the Mackay' Treaty, 1902, certain additions by way of surtaxes were suggested but the article never came into force, was dependant upon other matters. In pursuance of the Washington Treaty, 1922, certain additions by way of surtaxes were suggested but the article never came. into force, as it was de pendant upon other. matters. In [pursuance of the Washington Treaty, 1922, ratified 1925, a Conference was convened to consider a per cent. ad valorem luxury tax with a possibility of increasing it to 5 per cent. ad valorem but the Conference broke up. without arriving at any result.
The Special Wine Tax plaintiffs did every Customs in their Handbook of Procedare" instructed them should be done, and in the ordinary course, on payment of the correctly assessed duty to the agents of the Customs, the bank give a receipt, which on presentation at the Customs a release permit or document authorizing the wharf to deliver the goods is given, The cheque for Tls. 48,32 was duly presented at the bank on August 18, But in this case the bank agents of the Customs refused to give a receipt unless the plaintiffs paid 30 per cent. extra duty over and above the legal duty claimed by the Customs. Mr. Gande on behalf of the plaintiff "then went to the British Consulate-General on August 48, and paid in the sum of Tls. 48:32 and obtained a receipt.
Mr. Gande then together with Mr. Stockley, one of "HM. Vice-Consuls went to see the Commissioner of Customs with whom they On August 10, 1927, a notice appeared in the
Text read from the printed page and cleaned; old type leaves the occasional error.