A.—4.

VII,— DIRECT TAXES. The direct taxes are —

In addition there are the usual motor-vehicle licenses, water rates, and other similar fees. VIII—INDIRECT TAXES. The principal revenue of the Territory is derived from Customs duties (see the annual reports on " Trade, Commerce, and Shipping "), store, copra house, and other taxes as set out in the Revenue Ordinance, 1929, and the port and shipping fees defined in the Port Control Ordinance, 1932. The law as to stamp duties was brought up to date in the Stamp Duty Ordinance, 1932. Imports in 1935 were 71-72 per cent, of the value of exports as compared with 724 per cent, in 1934. IX,— TRADE. The trade figures for the calendar year 1935 showed an increase of 47-15 per cent, over those of the preceding year. Imports increased by £42,973 and exports by £61,181, largely due to the improved prices obtained for copra in the overseas markets. During 1934 the average price on the London market for Samoan copra was £7 17s. 6d. per ton, but at the end of 1935 it was being quoted at £13 10s. per ton. Shipments amounted to 12,501 tons, exceeding the total for 1934 by 3,553 tons. Cocoa improved somewhat during 1935, the price per ton on the London market increasing from £32 10s. in January to £45 at the end of the year. Bad weather conditions, however, affected the local crop to such an extent that 576 tons only were exported, as compared with 1,027 tons for 1934. Banana shipments totalled 109,000 cases (3,893 tons), valued at £38,146, being the largest number yet exported from the Territory in any one year since the inception of the scheme. The price to growers remained at 4s. 6d. per case as in the previous year. Eull details of the banana scheme are being supplied to the Commission separately. After being out of production since 1932, rubber was again exported during 1935, the total shipped being 25 tons, valued at £1,372. With the improved prices now being obtained this total should be considerably exceeded during the present calendar year. Owing to the comparatively low prices being received by cocoa-planters, the export duty on cocoa has not yet been reimposed. The following return shows the principal exports, and the total values of the exports, imports, and total trade of the Territory for recent years : —

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Received 1934-35. 1935-36. £ £ (a) Personal tax of £1 5s. payable by male adult European of eighteen 1,009 966 years of age or over (b) Graduated salary-tax, from £1 on £200-£300 to £30 over £1,500 .. 405 363 (c) Building-tax, 1 per cent, per annum of capital value of European 2,524 2,596 buildings

Exports. Imports. Calendar Year Copra. Cocoa. Bananas. Total Total rr . . „ . Trade - I Value. rotal Value - Tons. Value. Tons. Value. Tons. | Value. £ £ £ £ £ £ 1927 .. 11,665 242,672 792 48,216 .. .. 335,978 304,369 640,347 1928 .. 15,989 319,259 959 69,507 815 11,219 422,175 326,553 748 728 192 12,941 205,330 677 46,286 1,916 24,640 293,938 288,849 582^787 1930 .. 12,285 166,221 1,007 61,294 3,424 44,259 284,515 275,355 559 870 1931 .. 11,062 109,220 620 35,284 3,044 39,022 194,447 164,950 359 397 1932 .. 10,879 108,'698 825 49,712 2,383 20,016 183,028 150,902 333,930 1933 .. 11,526 101,347 899 41,813 2,928 26,999 173,837 150,856 324 693 1934 .. 8,948 60,654 1,027 29,498 3,437 35,796 128,117 92,784 220 901 1935 .. 12,501 108,695 576 19,639 3,893 38,146 189,298 135,757 325,055