- 3-

is evident from the fact that the revenue, which in

1929 amounted to $23 millions, is expected to reach

the figure of $31 millions in the current year. It

is true that some of this increase is due to increased

land sales and also to the fact that some of the

additional revenue is the result of placing liquor and

tobacco duties on a sterling basis. Should the value

of the dollar rise the receipts in local currency from

the latter duties would decrease but this would be set

off by a decrease in the dollar equivalent of our

sterling commitments.

7. In 1932 I anticipate that the revenue figure

for 1931 will be exceeded, as some of the increases

have only been in effect for a part of the current

year. I adhere to the view that this Colony is by no

means heavily taxed, but I consider it inadvisable to

increase taxation too rapidly, thereby accelerating the

rate of increase in the cost of living. The

Colonial Treasurer has submitted proposals for

increasing various fees and licences, which are

estimated to produce some $600,000 additional revenue.

If further revenue is needed, apart from that required

to meet additional loan charges, it would be possible

further to raise the liquor and tobacco duties, and

possibily impose a betting tax. It is proposed to

increase the revenue from water, to which I will refer

later. No doubt it will be possible to raise the

rates still further, but as they have recently been

raised by 4%, I think it would be better not to make

any further increase at present, but to wait until it

is required to meet additional loan charges for which,

on

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