H.—4o.

N.B.—The distribution of petrol-tax amongst boroughs in accordance with section 9 (1) (b) of the Motor-spirits Taxation Act, 1927, for the year ended 31st March, 1936, together with cumulative figures showing the total distribution from the inception of the petrol-tax up to the 31st March, 1936, is given in Table No. 4 in the Appendix. (c) Refunds of Petrol-tax. Refunding of Duty on Motor-spirits. As is indicated by the figures appearing in the following table, the claims for refunds of duty on motor-spirits have had a rising tendency each year, the average number dealt with each quarter during the year 1935 being 13,862, as compared with 13,179 in the preceding year. The number of claims handled and the total amount refunded in terms of the Motor-spirits Taxation Act, 1927, were as follows :—

The particulars of the claims paid during each of the quarterly periods in 1935 are as follows :—

During the calendar year 1935, 2,110 claims were made during the second month following the close of the respective quarterly periods, and they were subject to a reduction of 10 per cent, in accordance with the provisions of section 7 of the Finance Act, 1933 (No. 2). Refunds are made at the rate of 6d. per gallon on all motor-spirits consumed for purposes other than as fuel for motor-vehicles in respect of which annual license fees are payable. Section 13 of the Customs Acts Amendment Act, 1934, authorizes an additional refund of 2d. per gallon to be made on motor-spirits consumed in aircraft and in vessels used exclusively in the fishing industry for commercial purposes. The motor-spirit concerned in the foregoing refunds was consumed as under :—

5. SPECIAL MILEAGE-TAXATION. Mileage-tax is payable by owners of most vehicles which are not propelled exclusively by means of motor-spirits. The tax is also payable by owners of self-propelled well-boring, air compressor, saw-beneh, and crane plants, the owners of which are, in effect, exempted by the provisions of the Motor-vehicles (Special Types) Regulations, 1935, from the payment of all other forms of motor-vehicle taxation. The owners of the last mentioned vehicles are entitled to claim refunds of duty on all of the motor-spirits consumed in operating their contrivances. As the result of the amending legislation the number of vehicles subiect to the tax has increased from 96 to 142.

10

Year. Number of Claims. Amount refunded. £ 1928 .. .. .. .. .. 11,101 34,299 1929 .. .. .. .. .. 19,814 60,834 1930 .. .. .. .. .. 25,797 83,741 1931 .. .. .. .. .. 37,116 132,150 1932 .. .. .. .. .. 45,986 137,387 1933 .. .. .. .. .. 49,265 138,194 1934 .. .. .. .. .. 52,718 155,714 1935 .. .. .. .. .. 55,447 163,884

Quarter. Number of Claims. Amount refunded. £ s. d. March .. .. .. .. .. 14,898 48,011 17 2 June .. .. .. .. .. 13,676 45,027 0 8 September .. .. .. .. 12,416 36,143 17 4 December.. .. .. .. .. 14,457 34,700 19 5

How consumed. Gallons. Percentage of lotal. Motor-vehicle (farm tractor, mule, &c.) .. . . 1,945,080 30-0 Milking-machinery .. .. .. .. 1,536,613 23-7 Fishing and other vessels .. .. .. 890,848 13-8 Miscellaneous stationary machinery .. .. 824,714 12-7 Local-authority and other road vehicles .. 608,160 9-4 Lighting and heating plants .. .. .. 225,630 3 • 5 Manufacturing, cleaning, scientific, &c. .. 182,757 2-8 Shearing-machinery .. .. .. .. 138,750 2-1 Aircraft .. .. .. .. .. 131,048 2-0 Total .. .. .. 6,483,600 100-0