478

There is therefore, no difficulty before the Government to prevent the remission of tax upon shipping if such a course were considered desirable and certainly in such an obvious way of measure of practice as disposition of the surplus proceeds of the tax to reduce the existing tariff the Committee has reason to believe that the system adopted throughout the United Kingdom - adjust the tariff of Light dues annually and if at the end of any one year the amount collected is in excess of expenditure the surplus is placed to the credit of a special account from which a rebate of the taxation is made.

The Committee recommends the adoption of a somewhat similar practice to the consideration of His Excellency and would further point out the oppressive incidence of the tax upon the riverine steamers which derive no advantage whatever from any of the lights established on the island.

I have to,

(34) Bulkley Johnson

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