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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,

Motor Spirit Duties

75,359

Heads of Revenue.

Actual 1930

Estimates Actual

1931

1931

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

Opium Monopoly

$ 319,724

(The prices of Grade

0.

Light Dues

329.313.46

648,740

$ 2. 658,337.36

A

were increased in February and the price of Kamshan Opium in October).

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

16,169,266.40 18,558,075 20,934,568,19

2,113,862.02 2.285,102 2,621,425.91

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 1,587,912.43

390,799.73 133,000 224,460.46

2,060,103.05 622,872 811,144.04

Tobacco Duties

(Duties placed on a sterling basis in February).

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

Stamp Duties

$ 206,087

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

$ 564,522

Deeds Registration

$5

25,675

(Activity in land transactions).

Total (exclusive of Land Sales)..

Land Sales, (Premia on New Leases)

24,953,575.89 25,988,759 29,968,915.79

2,864,897.03 1,500,000 3,177,807,91

Gunpowder Storage

$59

10,014

(More storage required).

Total.

27,818,472.92 27,188,759 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 1980. The principal increases over the amounts as estimated were as follows:-

Official Receiver's Commission

17,106

(Two large liquidations and one large bankruptcy).

Water Excess Supply and Meter Rents.....

$ 203,912

(More meters installed and general building development).

LICENCES AND INTERNAL REVENUE NOT OTHERWISE SPECIFIED.

Entertainment Tax

$ 34,574

Water Service Fees

$

79,404

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

(General building development and in- creased charges).

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 1st April, 1931).

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