5

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at $9,300,000 but this was probably a considerable under-

estimate. As conditions are now so completely different

it is not possible to do more than hazard a guess at the

probable yield at different standard rates. Taking into

consideration the greatly increased price levels and the

higher salaries paid by commercial firms, it seems probable

that the yield of sixteen million may be realized even at

a ten per cent standard rate.

9.

Entertainment tax during the eleven months

ended 31st March, 1947, realized $3,181,217 compared with

an estimate of only $350,000 in 1941, and of $2,500,000

in 1946. Taking into consideration the reduction in the

garrison and in the number of His Majesty's ships visiting

the Colony, the figure of $3,000,000 has been inserted for

the current financial year.

10.

In spite of considerable increases in charges

towards the end of the year, water revenue for the eleven

months ended 31st March, 1947, only totalled $2,538,657

against an estimate in 1941 of $2,331,200 and of $2,600,000

in 1946. In view of the fact that the increased charges

will now operate over the full year and also that the

demand for water is constantly increasing as repair work

proceeds, the water revenue estimate for 1947/48 has been

increased to $4,841,000.

11.

Railway receipts for the eleven month period

ended 31st March, 1947, amounted to $4,551,092. As new

locomotives and rolling stock arrive the number of trains

operating over the system is constantly being increased

and the revenue estimate for 1947/48 amounts to $5,355,300.

This allows for the possibility that conditions may

develop in South China which will result in a fall in

the volume of traffic.

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