A.—4.

Loan Account. No loan-money was raised during the year. A further sum of £4,335 was utilized for debtredepiption from sinking .fund, the balance of which was Is. 7d. at 31st. March, 1935. Bad Debts Reserve. The Bad Debts Reserve shown in the estimates of revenue and. expenditure is nothing more than the reserve normally provided to allow for moneys due to the Administration, but which are unlikely to be collected. Revenue. The total amount collected at the customshouse, Apia, on account of duties and taxation during the financial year ended 31st- March, 1935, amounted to £76,849, as compared with £79,395 for the financial year 1933-34, & decrease of £2,546. Following are the receipts under the principal headings : —

Note.—Refunds of export duty on copra, cocoa, rubber, and bananas are shown in the statement below, together with net totals of duty : —

8

I ' • • "I 1933-34. 1934-35. Increase. Decrease. . I : £ £ £ £ £ Import, duties (including port and .. 26,847 .. 26,055 .. 792 service tax) Export duties.— £ Copra .. .. .. 16,845 14,284 .. 2,561 Cocoa .. .. .. 1,829 2,042 213 Rubber ........ 67 67 Bananas .. .. .. 10,740 12,697 1,957 29,414 —; 29,090 Shipping-fees .. .. .. .. 2,662 .. 2,760 98 Wharfage dues and royalties .. .. 2,085 .. 1,903 .. 182 Taxes .. .. .. .. 8,626 .. 9,398 772 Miscellaneous, including medicinal liquor .. 9,761 .. 7,643 .. 2,118 79,395 .. 76,849 3,107 5,653 3,107 Decrease .. £2,546 Less refunds (see below) .. .. 12,228 .. 19,653 67,167 .. 57,196 Net decrease after making refunds of export duties .. .. . . £9,971 (Excludes taxes collected by Resident Commissioner, Savai'i, and District Officers.)

1933-34. 1934-35. Collections. Refunds. Net Duty. Collections. Refunds. Net Duty. £ £ £ J £ £ £ Copra .. .. .. 16,845 2,100 14,745 j 14,284 9,669 4,615 Cocoa .. .. .. 1,829 463 1,366 j 2,042 2,042 Rubber .. .. .. .. .. .. 67 67 Bananas .. .. .. 10,740 9,665 1,075 j 12,697 7,875 j 4^822 Total refunds .. .. .. 12,228 .. .. 19,653