A.—4.

Refunds of Export Duty and Inspection Fees.

Taxation "and Licensing. A comparative statement of taxes and license fees collected during the years 1937-38 and 1938-39 follows

Amusements-tax and stamp duty were formerly included with business and other license fees. ADMINISTRATION OF WESTERN SAMOA. Balance-sheet as at 31st March, 1939. Liabilities. £ a - d. Assets. £ a. d. Capital Account 180,579 3 0 Land .. 31,008 19 9 Loans : Public Works general purposes .. 107,340 0 0 Roads and bridges 34,052 13 7 Sundry creditors: Ordinary .. .. .. 1,004 2 4 Apia drainage and waterworks 22,136 4 8 J £ s. d. Native water-supplies .. .. .. .. 26,256 9 8 Samoan currency notes .. .. 32,000 0 0 n C 'ri Less unissued notes .. .. 2,000 0 0 Buildings and wharves .. 130,201 0 0 30,000 0 0 Plant and machinery .. .. 40,051 11 9 Coolie Labour Account — Launches, boats, &c. .. .. 2,524 1 9 Transportation Fund.. .. 8,339 5 1 Buoys, beacons, moorings .. 1,317 17 3 Sundry creditors .. .. 118 4 Motor and other vehicles .. 3,552 8 4 8,341 3 5 Arms and accoutrements .. 1,400 0 6 Post Office Savings-bank: Sundry Fire-fighting appliances .. 1,217 17 9 Hpnnqitnw ■■ 67,616 12 1 Furniture and fittings .. .. 12,484 18 8 Sundry deposits- " " Mechanical office appliances 823 13 0 Held in Treasury . 5,451 13 3 Medical and technical instruments In departmental trust accounts 2,238 18 6 and equipment .. .. 3,067 2 7 r 7,690 11 9 Libraries .. .. .. 767 0 4 Loans Sinking Fund • • ■ • ■ • \ If 1J in „ ~ "Z Reserve for writings-off in Suspense .. .. 346 17 0 . „ Vaisigano Bridge Replacement Reserve .. 5,000 0 0 Less depreciation .. .. 72,464 15 » Reserve for building programme, 1938-39 .. 2,826 810 a ' Carried forward 410,746 13 4 Carried forward 238,397 3 10

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1937-38. 1938-39. Collections. Refunds, j Net Duty. Collections. Refunds. Net Duty. ££££££ Copra .. ■■ 18,721 1,366 17,355 16,515 1,333 15,182 Cocoa .. .. ■■ 2,369 2,065 304- 2,918 3,099 Dr. 181 Rubber . . . .. 503 417 86 400 486 Dr. 86 Bananas .. .. • • 22,727 15,779 6,948 27,342 21,673 5,669 Inspection fees .. .. 2,494 204 2,290 3,012 263 2,749 £46,814 £19,831 £26,983 £50,187 £26,854 £23,333

1937-38. 1938-39. Increase. Decrease. £ £ £ £ (а) Amusements tax .. .. ■ ■ • • 1H 58 .. 53 (б) Boat, launch, and lighter licenses .. •• 134 130 .. 4 (c) Building tax .. .. ■■ 2,554 2,671 117 (d) Business and other license fees •• 2,761 3,461 700 (e) Personal tax . . • • • • • • 28* . . .. 28 (/) Salary tax .. . . • • • ■ • • 339 472 133 \q) Stamp duty . . ■ • • ■ ■ ■ 405 504 99 (1) Store tax 788 1,039 251 (i) Water rates . . •• •• 1,593 1,369 .. 224 £8,713 £9,704 1,300 309 Less .. 309 Net increase .. £991 * Arrears only.