A.—4,

Following are the receipts under the principal headings : —

Refunds of Export Duties.

Taxation and Licensing. The following amounts under the different headings were collected during the financial year 1936-37, including receipts by the Resident Commissioner, Savai'i, and District Officers : —

Personal tax was abolished during the year, and the amount collected represents arrears from previous years.

10

1935-36. i 1936-37. Increase. Decrease. ! I | , £ £ £ £ £ Import duties (including port and 33,777 .. 43,445 9,668 ! service tax) Export duties — £ Copra 21,632 18,407 .. 3,225 Cocoa 1,835 1,945 110 Rubber .. .. 353 420 67 Bananas .. .. .. 13,454 18,031 4,577 37,274 38,803 Shipping fees .. .. .. 3,809 .. 3,397 .. 412 Wharfage dues and royalties .. .. 2,567 .. 2,532 .. 35 Taxes .. .. . • •• 8,986 .. 8,071 .. 915 Miscellaneous .. .. 11,841 . 10,844 .. 997 98,254 107,092 14,422 5,584 5,584 £8,838 Net increase. Less refunds (see below) .. .. 12,873 j .. 15,900 £85,381 ! £91,192 Net increase after making refunds of export duty .. £5,811

1935-36. 1936-37. Collections. Refunds. Net Duty. Collections. Refunds. Net Duty. ££££££ Copra .. .. .. 21,632 2,618 19,014 18,407 1,205 17,202 Cocoa .. .. .. 1,835 1,835 .. 1,945 1,945 Rubber 353 353 .. 420 420 Bananas .. .. .. 13,454 8,067 5,387 18,031 12,158 5,873 Inspection fees .. .. .. .. .. 1,981 172 1,809 £37,274 £12,873 £24,401 £40,784 £15,900 £24,884

—-— I 1935-36. I 1936-37. Increase. Decrease. |_ I £ £ £ £ («) Personal tax .. .. .. .. 966 234 .. 732 (6) Lighter .. .. .. .. .. j 44 40 . . 4 (c) Boat and launch licenses .. .. .. 91 92 1 (d) Building tax .. .. .. .. 2,596 2,469 .. 127 (e) Store tax .. .. .. .. .. 2,180 2,357 177 (/) Salary tax .. .. .. .. .. 363 325 .. 38 (g) Other licenses and taxes .. .. .. 1,113 1,025 .. 88 (h) Water rates .. .. .. .. .. 1,633 1,529 .. 104 8,986 8,071 178 1,093 Less .. . . 178 Net decrease .. .. £915