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Jard ou vino aditong Jen and no 200 patynero,bevisoen suever
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no antarello mi saernizim drazeqqe run aovicvak JI (D)
of yonsbnej ¿neupearios e neupini bre,.ode setiðNS-EROTO
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.nings tog veg od men di jibero e as bursine galed Joy
bre TemRejs a benebno ovali od Jnsænisvoð eid enoqqa
ji emij drodía e not me ri gated nejte jand basi tot bisq
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JOL GIN
21.
200
transaction upon which a 25% loss occurred as a taxable form
of Revenue. The procedure is merely adopted for convenience
of accounting in accordance with Colonial Regulations. Again;~
The Government issues & quantity of subsidiary coins and makes
a profit on the transaction. of this profit 20% is credited
to Defence. In the course of time oring to redundancy or
deterioration, Goverment withdraws the coins and sells them
as bullion at a heavy loss, which it alone has to bear. More-
over even the sum received for the sale is taxed with a 20%
charge for Military Contribution! Or take again the question
of atoppages and fines from the pay of Police etc. It is
merely a method of accounting whether such deductions are made
on the face of the Pay Roll, (as is done in some Colonise),
and the net amount disbursed, or whether the gross amounta
shewn on the roll are debited as payments, (though in point
of fact the total sums have never been paid) and the fines etc.
oredited to Revenue and so amenable to the 20% deduction. The
same thing applies to labour rolls in the Public Works Dopart-
ment and vitiates comparison between works undertaken by
Government and by contract. The Government in no sense
realises a Revenue £ from its liability topay the full
amount with deduction for Fines or breach of contract.
liability is undoubted, but in such cases it is one which
has not matured, and in a similar case (soldiers' deferred pay
in Northern Nigeria) where the onus was the other way, the
Imperial Treasury ruled that an unmatured liability must not
be brought to account until matured.
The
One final illustration of a class which ocours daily
will suffice. A person pays into the Treasury in the ordinary
course a aum supposed to be due as license-fee, Crown Rent or
premium on land, rated ato. Later, for one reason or another,
It would appear to be
immaterial
a claim to refund is established.
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