2

9

May it was $4,757,471. The factors involved are as follows:-

Firstly, revenue has kept coming in extremely

well; but the continuance of that phenomenon depends on the development of events in China over which we have no control

and we cannot safely rely on the flow of revenue continuing

at its present rate. On the other hand the emergency may

at any time involve us in considerable expenditure

-

relief

of refugees, measures to deal with epidemics, frontier control, etc., and it is therefore safer to have ample funds

in hand.

Secondly, the emergency has also resulted in

large essentially temporary payments of revenue in the way of duties on tobacco and petroleum intended for re-export,

on which we have to pay drawback in due course. These drawback demands are large and irregular (we at one time had over $1,000,000 in a special petrol duty account, all paid

out again within a few weeks). We have, therefore, to keep further funds in reserve against these liabilities.

Thirdly, the recent exchange disturbances

rendered it impossible for the moment to remit at the same

rates as we were doing last autumn. The extra interest is

not sufficient to offset the loss on exchange if there is a prospect of higher rates prevailing in the next few months. Rates are in fact now higher than they were two months ago, and I remitted £100,000 a fortnight ago and expect to remit more shortly. I hope, therefore, to be able again to keep

the

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