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.

Heads of Revenue.

Actual 1930 Estimates 1931 Actual 1931 Light Dues $ c. 329,313.46 $ 0. 648,740 $ 658,337.36 Licences and Internal Revenue not otherwise specified 16,169,266.40 18,558,075 20,934,568.19 Fees of Court or Office, Payments for specific purposes, and Reimbursements in Aid.. 2,113,862.02 2.285,102 2,621,425.94 Post Office 1,375,207.08 1,360,000 2,035,938.60 Kowloon-Canton Railway 973,128.63 948,550 1,095,098.77 Rent of Government Property, Land and Houses 1,541,895.52 1,432,420 1,587,942.43 Interest 390,799.73 133,000 224,460.46 Miscellaneous Receipts 2,060,103.05 622,872 811,144.04 Total (exclusive of Land Sales) 24,953,575.89 25,988,759 29,968,915.79 Land Sales, (Premia on New Leases) 2,864,897.03 1,500,000 3,177,807.91 Total $27,818,472.92 27,488,759 33,146,723.73

5. Each Head of Revenue showed an increase over the Estimates for 1931 and with the exception of Interest and Miscellaneous Receipts over the Revenue for 1930. The principal increases over the amounts as estimated were as follows:-

LICENCES AND INTERNAL REVENUE NOT OTHERWISE SPECIFIED.

Entertainment Tax
(This is the first year of the tax, a new Cinema Theatre was opened in March).
$ 34,574

Assessed Taxes
(Owing to building development).
$ 149,016

Liquor Duties
(Duties on all imported liquor were placed on a sterling basis in February and duty on beer also increased).
$ 816,838

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