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4. In the following table the actual revenue for the year 1931 is compared with the revenue of the previous year and with the Estimates for 1931.

Heads of Revenue.

Actual 1930

Estimates 1931

Actual

1931

Motor Spirit Duties

(The duty of 15 cents per gallon was raised to 25 cents per gallon in September).

Opium Monopoly

75,359

Light Dues

Licences and Internal Revenue not

otherwise specified

Fees of Court or Office. Payments for specific purposes, and Reimburse- ments in Aid.........

Post Office........

Kowloon-Canton Railway

Rent of Government Property, Land

and Houses

Interest

Miscellaneous Receipts

C.

$

C.

$3

329,313.46

648,740

658,337.36

16,169,266,40|

18,558,075 20,934,568.19

2,113,862.02 2.265,102 2,621,425.94

1,375,207.08 1,360,000 2,035,938,60

973,128.63 948,550 1,095,098.77

1,541,895.52 1,432,420 1,587,942.43

390,799.73 133,000 224,460.46

2,060,103.05 622,872 811,144.04

Total (exclusive of Land Sales)...... 24,953,575.89 25,988,759 29,968,915,79

Land Sales, (Premia on New Leases) ... 2,864,897.03 1,500,000 3,177,807,94

Total....

$27,818,472.92 27,488,759 33,146,723.73

5. Each Head of Revenue showed an increase over the Esti- mates for 1931 and with the exception of Interest and Mis- cellaneous Receipts over the Revenue for 1930. The principal increases over the amounts as estimated were as follows:-

LICENCES AND INTERNAL REVENUE NOT OTHERWISE SPECIFIED.

Entertainment Tax

34,574

$

$ 319,724

(The prices of Grade 2 were increased in February and the price of Kamshan Opium in October).

$ 206,087

Stamp Duties

(Heavy dealings in stocks and shares. Low dollar demanded more stamps on Bills of Exchange which are assessed ad valorem).

Tobacco Duties

(Duties placed on a sterling basis in February).

564,522

FEES OF COURT OR OFFICE, PAYMENTS FOR SPECIFIC PURPOSES, AND REIMBURSEMENTS IN AID. Deeds Registration

$5

25,675

10,014

(Activity in land transactions).

Gunpowder Storage

(More storage required).

17,106

(Two large liquidations and one large bankruptcy).

Official Receiver's Commission

Water Excess Supply and Meter Rents...... $ 203,912

(More meters installed and general building development).

Water Service Fees

(General building development and in- creased charges).

$5 79,404

(This is the first year of the tax, a new Cinema Theatre was opened in March).

POST OFFICE.

Assessed Taxes

$ 149,016

Message Fees

350,263

(Owing to building development).

Liquor Duties

(Duties on all imported liquor were placed on a sterling basis in February and duty on beer also increased).

(Increased traffic and extension of services).

$ 816,838

Postages

$ 325,675

(Postal rates were increased from Ist April, 1931).

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