The tax charged on the rateable value of house property is not a heavy burden and might be increased without imposing too great a burden on owners of property. But I do not regard the present time as favourable for increasing taxation in this direction, as recent sanitary legislation has involved a considerable outlay on house property, though, should the necessity arise, an increase might be made.
13. After a careful consideration of the arguments advanced by the petitioners and of the views held by others on the subject of the taxing of European shipping entering this port, I am of opinion that a charge of 24 cents a ton imposed on such shipping, as harbour dues, is not an unfair one, and is not calculated to injuriously affect the prosperity.