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obtaining degrees, studies which may interfere with the efficient dis- charge of their school duties; and (2) that the mere taking of a degree should not be regarded as qualifying for a higher salary, unless the course leading up to it is one which makes the teacher more effective in the school.
4. I am entirely in agreement with the views of the Commis- sioners as regards the unnecessary amount of examination work undertaken by the inspecting officers in Mauritius.
5. For the time being, that is, while the present state of financial stringency lasts, a primary object of every Colonial Government in the Education Department as in all other Departments, must be economy. I realize, however, that from the long range point of view, the greatest educational need in Mauritius is a comprehensive reorganization of the educational system and that the first step to that end must be the appointment of a competent Head of the Department. I should be prepared to agree to such an appointment at an enhanced salary sufficient to attract a well-qualified officer as soon as you consider that it would be acceptable to local opinion and that there is some prospect of funds being available for any further expenditure which might be necessary in the initial stages of such reorganization.
I have, &c.,
P. CUNLIFFE-LISTER.
C. 93921/32 [No. 53].
No. 66.
Telegram from the Secretary of State for the Colonies to the Governor of Mauritius.
(Sent 8.30 p.m., 28th April, 1932.)
No. 79. Confidential. Your telegram No. 59. Your telegram No. 63. Your telegram No. 64.‡ I have carefully considered pro- posals of the Unofficial Members in the light of the present posi- tion. In my telegram No. 41§ I undertook that consideration would be given to alternative proposals designed to achieve the same object as the Commissioners' proposals with equally fair distribu- tion of the burden among all classes. I cannot regard the pro- posals of the Unofficial Members as fulfilling the latter requirement. I could not, in any circumstances, agree to the condition that no
† C. 84507/31 [No. 41]: not printed.
§ No. 51.
* No. 62.
+ No. 64.
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further retrenchments of Government employees should be made, nor could I agree to a further cut in Civil Service salaries or a levy on pensions unless it should be later demonstrated that, after a substantial measure of direct taxation had been imposed, the finan- cial position still demanded further sacrifices from all members of the community. If their proposals on these points are rejected I gather that the Unofficials will not give their consent to any measures of direct taxation, even the inadequate proposals reported in your telegram No. 59.
In the circumstances I have no alternative but to authorize you to inform them that their proposals, after careful consideration, have been found unacceptable for the reasons stated, and to request you to proceed with the necessary legislation, using the official majority, if necessary, for the imposition of a substantiai measure of direct taxation.
As to the form this direct taxation should take, it appears that the occupiers' tax which was put forward by the Financial Com- missioners as being a simpler and more easily workable measure than an income tax is not acceptable to unofficial opinion, and is regarded by your advisers as open to objection on the grounds of practicability. I see no alternative, therefore, but to require that the direct taxation which is essential shall take the form of income tax. The increases in licence duties should also be made, as already approved, and I shall be glad if you will consider how far, in the changed circumstances, the other new and increased taxes proposed by the Unofficials can be put into effect.
I shall be glad if you will, as soon as possible, introduce and pass legislation on the lines of the model Income Tax Ordinance (see Circular of 28th December, 1922), the tax to be operative for the rext financial year, and the rates to be so framed as to yield Rs.1,250,000 in a full year. Steps will be taken to secure a loan of the services of one, or if you think necessary, two officials from the Inland Revenue Department to inaugurate the necessary organization. I will address you separately regarding the terms of appointment.
I
I recognize that, if there is no substantial improvement in trade, there will probably be a large deficit next year, as it is unlikely that full yield of income tax could be obtained in the first year, and there appears to be no alternative but to raise a further instalment of the Guaranteed Loan to repay the La Nicolière advances. trust this repayment will enable the Government to carry on with- ont assistance until the end of the year 1932-33, by which time the income tax will be in full operation. I shall be glad to know the date when you would wish funds from this further loan to be
available.
Question of military contribution is under active consideration, but I am not in a position to make any statement.
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