A.—4a.

34

Summary of Staff, showing extent to which Native Samoans participate in Public Service.

XII. PUBLIC FINANCES. The general schedule of receipts from, and expenditure on, the Territory, Budget system, indication of the nature and assessment of taxes. (See particulars on pages 27 to 29 of the Report.) Budget System. Estimates of revenue and expenditure for the ensuing year are issued on or prior to the first day of the financial year. Under the Government of Western Samoa Act the Administrator, subject to the control of the Minister of External Affairs, New Zealand-, directs Samoan expenditure. From the close of military occupation the New Zealand Government have provided subsidies (as set out earlier in this report), but these have been granted primarily for extension of medical and educative services, and upkeep (over revenue) of a wireless service. It is therefore with difficulty that the cost of administration and Government services is kept within the revenue. Indication of the Nature and Assessment of Taxes. The revenue from taxes consists almost entirely of Customs dues, and a poll or personal tax which does not exceed £1 ss. per adult male to either Europeans or Samoans. Apart from payment for services rendered, and Court fines, taxation is collected in the following approximate proportions : Customs (import and export duty), eight-tenths ; poll or personal tax, one-tenth ; other taxes, licenses, &c, one-tenth. The Territory is lightly taxed : there is no income or profits tax, no land-tax, investment or capital tax, no death or gift duty of any kind. In the coming year buildings will be rated to pay for a water-service now installed. XIII. DEMOGRAPHIC STATISTICS. Births, Marriages, Deaths, Immigration, and Emigration.

Return showing the Births, Deaths, and Marriages, also Immigration and Emigration, for the Year ended 31st March, 1922.

European. Half-easte. Native Samoans. )epartmcntal officials ianioan Crown Estates 'art-time Native officials .mployed or under instruction, although not classified as departmental officials Totals .. 92 21 13 4 39 120 1 479 94 113 56 694

Births. Deaths. Marriages Immigration. Emigration. 1 fative Samoans .. .. .. 1,399 luropeans and half-castes .. 45 Ihinese indentured labourers .. 1 lelanesian and Polynesian indentured labourers Totals .. .. .. 1,445 796 13 17 6 254 39 1 800 514 959 538 573 658 240 832 294 2,273 2,009 The returns of Native Samoan births and deat is are not ti be relied ii ion as accurate.