B.—l [PT. IV |.

CUSTOMS DEPARTMENT. Revenue Account for the Year ended 31st March, 1938. Dr. Cr. £ s. d. Administrative charges-— £ s. d. £ s. d. Customs and excise duties .. .. .. 10,768,202 11 9 Salaries .. .. .. 95,381 3 9 Beer duty .. .. .. .. 985,105 12 6 Pay of non-permanents .. 3,415 12 5 Brewery supervision fees .. .. .. 1,541 5 0 Allowances, overtime, and rewards 2,376 14 2 Customs fines .. .. .. .. 394 15 0 Expenses of official representa- Customs Agents' license fees .. .. 391 0 0 tives, London .. .. 951 10 8 Distillation Act fees .. .. .. 62 0 0 Expenses of official representative, Gold-export duty (12s. 6d. per ounce) .. 105,157 0 0 New York .. .. .. 1,709 2 1 Hop-beer license fees .. .. .. 84 15 0 Postage and telegrams .. 1,396 5 10 Profit on realization of assets .. .. 19 13 6 Printing and stationery .. 2,170 11 10 Sale of seizures .. .. .. .. 16 5 1 Telephone services .. .. 1,027 18 5 Sale of waste paper .. .. .. 1 11 6 Services rendered by Post and Sales-tax .. .. .. .. 3,497,687 6 6 Telegraph Department .. J., 835 9 2 Sales-tax license fees .. .. .. 629 0 0 Transfer and removal expenses . . 1,322 0 2 Territorial revenue .. . . . . 10 0 Travelling allowances and ex- Timber-export duty .. .. .. 0 18 9 penses .. ■ ■ •. 730 7 0 Tobacco Act license fees .. .. . . 477 0 5 Rent .. .. .. 5,234 18 0 Warehouse license fees .. .. .. 11,239 11 9 Maintenance and repairs .. 88 0 0 Miscellaneous expenses.. .. 2,696 8 2 120,336 1 8 Grants to Cook and Niue Islands Governments .. .. .. 3,610 0 0 Depreciation .. .. .. .. 1, 143 15 4 Balance carried down .. .. .. 15,245,921 9 9 15,371,011 6 9 15,371,011 6 9 £ s. d. £ s. d. Interest on capital .. .. .. 717 12 0 Balance brought down .. .. .. 15,245,921 9 9 Excess of revenue over expenditure .. .. .15,245,203 17 9 £15,245,921 9 9 £15,245,921 9 9 Note. —Percentage cost of collection, including depreciation and interest on capital, 0-8185 = 16s. 4d. Balance-sheet as at 31st March, 1938. Liabilities. | Assets. Capital— £ s. d. £ s. d. £ s. d. Public Works Fund Capital Land .. .. .. .. .. 8,202 0 0 Account .. .. 10,700 10 9 Buildings .. .. .. .. 7,213 7 3 Consolidated Fund Capital Bicycles .. .. .. .. .. 686 Account .. .. 8,621 10 8 Furniture and fittings .. .. .. 3,092 18 11 : 19,322 1 5 Mechanical office appliances .. .. 807 6 9 Creditors — • Saleable books .. .. .. .. 92 0 0 Departmental .. .. 1,255 12 1 Stamps, postage .. .. .. .. 118 7 0 Sundry .. .. .. 1,980 6 6 Stocks— £ s. d. 3,235 18 7 Stationery .. .. 543 7 0 Fees paid in advance .. .. 10,119 0 0 Uniform trimmings .. 38 15 8 Amounts held on deposit— Testing and gauging instruCustoms duties .. .. 132,098 0 6 ments .. .. .. 348 0 8 Immigration Restriction Acts 5,242 0 0 Testing-glasses .. .. 26 14 11 Export-control Boards .. 9,657 3 7 — ——- —- 956 18 3 146,997 4 1 Debtors— Excess of revenue over expenditure .. .. 15,245,203 17 9 Departmental .. .. 40,620 11 3 Sundry .. .. .. 15,797 13 7 — 56,418 4 10 Deposit Accounts— Receiver-General .. .. 122,105 0 0 Collectors of Customs .. 9,993 0 6 Immigration Restriction Acts 5,242 0 0 Dairy Produce Act, 1923 .. 0 3 9 Honey-export Control Act, 1924 .. .. .. 131 3 2 Meat - export Control Act, 1921-22 .. .. 1,796 6 2 Wool Industry Promotion Act, 1936 .. .. .. 7,729 10 6 146,997 4 1 Treasury Adjustment Account .. .. 15,200,973 6 3 £15,424,878 1 10 £15,424,878 1 10 E. D. Good, Comptroller of Customs. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary raturn 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

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