3.

41

realized if not exceeded, since that figure is nearly

$1,500,000 below the realized revenue of 1938.

If a

revenue equal to that of 1938 is received and present

estimates of expenditure are adhered to, the Colony will

have a further surplus.

2/53941/58

5.

In your despatch No.302 of the 23rd September,

1938, you pointed out the desirability of a surplus somewhat

larger than the $10,000,000 formerly regarded as the standard

and the present surplus does substantially exceed that

figure. I do not, therefore, consider that this is the

time to add to the surpluses which have been accumulated

in recent years.

I cannot but feel that that has been done

too frequently by putting off very necessary public works.

So far as provision is needed against possible hard times

in the future, I venture to say that, if such need arises,

recourse might well be had to increased taxation before

it is necessary to call on reserves. With this in mind

I have recently appointed a committee to consider the

broadening of the basis of taxation; a copy of a notice

stating the composition and terms of reference of this

committee is enclosed for convenience of reference. It is

not yet in a position to report but I understand that its

deliberations so far have not tended to shake the belief

that there is in the Colony a fair reserve of taxable

capacity as yet untapped.

Enclosure No. 1.

Enclosure No. 2.

6.

With all these considerations in mind I seek

your approval of the addition to the provision made in the

1939 estimates of certain further works, listed in the

enclosed statement and estimated to cost $799,375 during

the current year. Some of these are items which were included

in the original draft estimates or which I intended to add

to them. Others are new, particularly the new Prison works,

which are the outcome of proposals made by the new

Commissioner

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