A.—4.

10

Customs and Treasury Revenue. The total amount collected on account of duties, taxation, and miscellaneous revenue during the financial year ended 31st March, 1938, was £126,318, as compared with £107,092 for the financial year 1936-37, an increase of £19,226. 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 1937-38, including receipts by the Resident Commissioner, Savai'i, and District Officers.

Business license fees were increased during the year, and a corresponding reduction was made in store tax.

1936-37. 1937-38. Increase. Decrease. £ £ £ £ Import duties (including port and .. 43,44:5 59,156 15,711 service tax) Export duties — £ £ Copra .. .. .. 18,407 18,721 314 Cocoa .. .. .. 1,945 2,369 424 Rubber .. .. .. 420 503 83 Bananas .. .. .. 18,031 22,727 4,696 38,803 44,320 Shipping fees .. .. 3,397 3,719 322 Wharfage dues and royalties .. 2,532 3,469 937 Taxes and license fees .. 8,071 8,713 642 Miscellaneous .. . . 10,844 6,941 .. 3,903 107,092 126,318 23,129 3,903 3,903 £19,226 Net increase. Less refunds (see below) .. 15,900 19,831 £91,192 £106,487 Net increase after making refunds of export duty and inspection fees .. | £15,295

1936-37. 1937-38. Collections. Refunds. Net Duty. Collections. Refunds. Net Duty. ££££££ Copra .. .. .. 18,407 1,205 17,202 18,721 1,366 17,355 Cocoa .. .. .. 1,945 1,945 .. 2,369 2,065 304 Rubber .. .. .. 420 420 .. 503 417 86 Bananas .. .. .. 18,031 12,158 5,873 22,727 15,779 6,948 Inspection fees .. .. 1,981 172 1,809 2,494 204 2,290 £40,784 £15,900 £24,884 £46,814 £19,831 £26,983

—-— 1936-37. 1937-38. Increase. Decrease. £ £ £ £ (а) Personal tax .. .. .. .. 234* 28* .. 206 (б) Lighter .. .. .. .. .. 40 50 10 (c) Boat and launch licenses .. .. . . 92 84 .. 8 (d) Building tax .. .. .. .. 2,469 2,554 85 (e) Store tax .. .. .. .. .. 2,357 788 .. 1,569 (/) Salary tax .. .. . . . . . . 325 339 14 (g) Other licenses and taxes .. .. .. 1,025 3,277 2,252 (h) Water rates .. .. . ■ • • 1,529 1,593 64 ! £8,071 £8,713 2,425 1,783 Less .. 1,783 Net increase .. £642 I — * Arrears only.