Very soon after they were given responsible government, the various colonies began to display their different fiscal tendencies, the extremes being represented by New South Wales and Victoria. In New South Wales, although the Treasurer was usually in great difficulties to balance the revenue and expenditure, there was a general desire on the part of those most powerful in moulding public opinion to adhere to low revenue duties, as being the nearest approach possible in the direction of the policy pursued by the United Kingdom. At the beginning of the period what was known as the Deas-Thompson tariff was in force; this was a tariff of the simplest description, imposing duties on the importation of spirits, wine, beer, tobacco, tea, coffee, and sugar. This tariff was first imposed in 1852, and had been slightly modified in 1854, in 1855, and again in 1862; these changes affected only the rates chargeable on spirits and tobacco, and added opium to and removed dried fruits, chocolate, and cocoa from the list of dutiables. Once or twice a necessitous Treasurer was tempted to recast the tariff, and in 1863, Eagar, who held the office of Treasurer in the first Martin Ministry, obtained the assent of the Assembly to the imposition of ad valorem duties at the rate of 5s., 6s., and 10s. per cent on the three classes of goods into which he divided the imports, but the proposal was not agreed to by the Council.
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