August 28, 2015

The NSW Customs Department and Frederick Garling

Diane Kraal, Monash University, Department of Business Law and Taxation, has published Customs Revenue in the British Colony of New South Wales 1827-1859. And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee at 7 Studies in the History of Tax Law 329 (2015). Here is the abstract.
Customs duties in the British Colony of New South Wales provided important funds for the economic development of the settlement. This significant source of revenue led to the Colony's Customs Department being established, in Sydney 1827, to administer the collection process. The shift from physical assessments of duty by powerful individuals to a process with legislated and more regulated procedures was not without challenges. The first aim of this chapter is to provide insights into five early inquiries concerning the system of the Colony's customs duties, legislation and practice. With a particular focus on the last two inquiries, it is asked whether any modifications were made to legislation and practice. The second aim is to provide a fuller account of the employment of Frederick Garling (1806-1873) with the Customs Department, Sydney. He was found guilty of serious neglect of duty by the NSW Board of Inquiry of 1858/59. Today, Garling is a recognised Australian colonial artist for his genre of marine watercolours.
The full text is not available from SSRN.

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