Third Schedule., The Tonkolili Agreement Ordinance

1. The following materials machinery and other articles shall as and when required by the Company be admitted into Sierra Leone free of duty. (The numbers where quoted are the relevant items of the First Schedule to the Customs Tariff (Amendment) Ordinance 1934)- (a} 30. Buoys, chains, anchors and sinkers for mooring vessels. 43. Coal, coke and patent fuel. 73. Instruments for surveying and prospecting. 78. Machinery for electric lighting and power, marine, mining, industrial, railway, water-boring and pumping purposes. Accessories for the above machinery. (The definition of the term " machinery " is given in Section quoted.) 33. Motor vehicles and accessories (but not spare parts). 121. Boats and launches, etc. 123. Water tanks. (b) All structural steel including corrugated iron sheets required for the construction of the permanent way of the railway extension or for adapting extending altering or renewing the Marampa railway shipping and port installation (including bridges, culverts and rails, steel sleepers, fishplates, bolts, stays, etc.) or for the construction of buildings or of mining plant (including light section rails and accessories used for internal transport and mining wagons of the Decauville or similar type). S.L.-VoL. IV-13* 2126 Cap. 202] Tonkolili Agreement (1937) All rolling stock for the railway extension, also tools used in connection with railway machinery and in machine workshops and timber of a size suitable for use as sleepers. All telephone or telegraph equipment. Piles and pile drivers, including timber of a size suitable for dressing and fitting as piles, derricks, wire ropes and hawsers, cement blockmaking machines, drains and waterpipes, shoots and apparatus in connection with the transport and loading of ore, hand trucks and barrows, signals and fittings, lighting and power plant (not including indoor domestic fittings, lightning arrestors, roses, plugs and sockets, fans, indoor flex, lamp holders, etc.). 2. (a) Unless otherwise from time to time agreed by the Governor the exemptions specified in the preceding clause hereof shall apply only to goods imported into Sierra Leone in British ships. The exemptions specified in paragraph (a) of the last preceding clause shall extend until completion of construction of the railway extension. The exemptions specified in paragraph (b) of the said clause shall extend for a period of five years or such longer period as the Government may allow for railway construction under this Agreement or otherwise from the date of first importation into Sierra Leone under such exemptions following the commencement of railway construction. Such last mentioned exemptions shall be dependent on the receipt of a certificate signed by a responsible officer of the Company to the effect that all articles in respect of which exemption is desired are necessary for the actual construction of the railway extension andjor for adapting extending altering or renewing the Marampa railway shipping and port installation andjor for establishing the mines or housing the Company's officials and/or for the construction of the telegraph or telephone system. (b) Such officer of the Company shall sign a declaration in respect of all importations free of duty under this clause and paragraph (b) of the last preceding clause to the effect that no articles thus specially exempted from the payment of customs duty will be sold or otherwise disposed of in Sierra Leone unless and until the Comptroller of Customs has been satisfied that duty has been paid in respect thereof. (c) The Company shall be at liberty to re-export any materials machinery or other articles imported free of duty under the provisions of this and the last preceding clause free of any duties at any time after importation and without satisfying import duties in respect of their original entry into Sierra Leone. (d) No materials machinery or other articles imported free of duty under this clause and paragraph (b) of the last preceding clause shall be sold or otherwise disposed of in Sierra Leone unless import duty thereon is paid to the satisfaction of the Comptroller of Customs in accordance with the following terms and conditions- (i) On a sale or disposal of any such materials machinery or other articles import duty shall be assessed and paid thereon as if the same had in its then condition then been imported for the first time. (ii) A responsible officer of the Company duly authorised in that behalf shall certify to the Comptroller of Customs the amount realised by any such sale and in assessing the duty to be paid on the materials j machinery or other articles sold the value thereof for ad valorem purposes shall be taken as the amount realised by such sale. (iii) Specific duty shall be paid on any such materials machinery or other articles which are subject thereto, unless the same before being sold or otherwise disposed of are or have been converted into scrap and passed as such by the Comptroller of Customs in which case ad valorem duty shall be paid on the proceeds of sale. 3. Notwithstanding the provisions aforesaid the Government shall have the right to restrict any of the aforesaid exemptions solely to plant or materials of British manufacture or origin provided that such right shall not be exercised in any case in which the Company can show that plant or materials of foreign manufacture or origin are more suited for the purpose in view than plant or materials of British manufacture or origin and produce a certificate from the Crown Agents for the Colonies to this effect. 4. No tax or duty shall be payable in Sierra Leone in respect of- (a) Any interest payable by the Company outside Sierra Leone on any loan capital or bankers or other loans raised for the purpose of the Company. (b) Any dividends or interest received or receivable by the Company outside Sierra Leone. (c) The profits of the Company or dividends declared in respect thereof other than the five per centum tax or duty referred to in Clause 8 (j) of this Agreement except in so far as such profits are in respect of any trade or business of prospecting for mining producing or selling diamonds or are earned by any of the Company's operations in the Marampa Concession. 5. The import duty on dynamite and cognate substances for use by the Company shall not exceed Two Pence per pound. 6. The Company shall be exempted from the payment of harbour dues of all kinds but not including light dues on vessels expressly used for the purpose of shipping iron ore from the demised areas at the Company's loading installation at Pepel Point and for no other purpose except the embarkation and disembarkation of the Company's own officers and their personal luggage and the shipment in addition to iron ore and importation of general cargo not exceeding five tons and not being minerals other than samples. 7. The Company shall keep properly marked by buoys and beacons of a type or types approved by the Harbour-Master the channel required in connection with the passage of steamers to and from Pepel Point within the limits of Freetown Harbour. The Company shall maintain such buoys and beacons in proper condition in their present positions or in such other positions as the Harbour-Master may from time to time direct. Provided always that the Company may by three months' previous notice in writing to the Government discontinue its responsibility for the maintenance of such buoys and beacons as may be no longer required for vessels engaged in the Company's business. All mooring buoys at Pepel Point shall belong to and remain under the absolute control of the Company. 2128 Cap. 202] Tonkolili Agreement (1937) 8. The provisions contained in this Schedule shall cease to be applicable in the event of the Permanent Lease being determined or cancelled within the periods aforesaid. SIG"NED SEALED AND DELIVERED } by SIR WILLIAM FREDERICK GowERS,. (S d.) W. F. GOWERS. K.C.M.G., one of the Crown Agents for g the Colonies in the presence of N. RAE, 4, Millbank, London, S.W.l, Civil Servant. THE CoMMON SEAL of the Sierra} Leone Development Company Limited was hereunto affixed in the presence of. JAMES CAMPBELL} Directors. J. M. CAMPBELL , G