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PUBLIC RECORD OFFICE
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C.O. 882
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PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC-
COPYRIGHT PHOTOGRAPH-NOT TO
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The Report appears to contemplate a different rate of tax for each, or at any rate for several different descriptions of produce. The Lords of the Treasury, however, refer to the introduction in other colonies of an uniform rate per acre; and I would venture to submit, that the successful and gene- ral development of the measures proposed will be greatly retarded, if the former course be now adopted, whatever it may be expedient to do some years hence, under a very altered state of affairs. There is so entire an absence at present of that detailed statistical information necessary for calculating with any degree of exactness, the propor- tion of tax to be assessed on each description of produce, that I can anticipate no other results from attempting it, than delay and dissatisfaction on the part of the landed proprietors who will be brought under its operation. Even in the case of cinnamon, in regard to which it might be supposed at first, that the most accuratè calculations could be obtained, the contrary will be found to be the
case.
The same want of information and uncertainty has to be encountered in assessing the tax upon coffee. The quan- tity produced per acre, the quality of that produce, the cost of cultivation in different localities, all vary to so great an extent, and opinion respecting them is so divided, that there would be much difficulty in arriving at a really fair rate of assessment.
It has been suggested as a means for carrying out the scheme of the Report, that the existing export duty upon any article of produce should be repealed when the land- tax upon the growth of that article had come into opera- tion. But this course seems to me to be open to two serious objections. In the first place, it postpones inde- finitely the complete repeal of the export duties, and while it will work a constant diminution in the return of them, will involve notwithstanding the retention of the whole or
a great part of the machinery and establishment of the Customs for their collection. There is, however, another and more serious objection. Even if it were practicable to effect the settlement of all lands devoted to the cultiva- tion of some one article in each district, it would, never- theless, be very inexpedient to employ the survey and settlement establishments in this manner. They would in such case have to renew the visits from time to time to the same parts of the country, while the final settlement of every district would be postponed until the completion of the whole. But I believe that those acquainted with the actual condition of the landed property of the country will agree with me that such a separate settlement cannot be effected.
Export Duties.
I will now proceed to point out the course which, in my opinion, it will be safe and wise to pursue, and from which 1 anticipate the most favourable results. I would give notice immediately of the abolition, in ten months, of the export duty on cinnamon, and would at that time abolish
Minutes of Executive Council. (MB.)
September 18, 1847.
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all the other export duties and the chank monopoly. The loss to the revenue would be, cinnamon 25,000%, exports 10,000. I would at the same time impose a tax upon the cinnamon lands sold by the Crown, and upon coffee landa under cultivation, of 58. an acre.
Fire-Arms.
I would also then require licences to be taken out for carrying arms.
Roads.
I am prepared, as will be seen hereafter, to suggest a scheme by which the whole of the population will be required at once to contribute for the public good, and by which great advantages will be derived by the growers of cinnamon and coffee, the latter more especially. About
the time of Mr. Stewart Mackenzie's arrival in the colony, Her Majesty's Government were disposed to introduce the system of assessment upon districts for the maintenance
* and repair of roads.
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A suggestion of this nature has again been thrown out in the Report, and I would' beg strongly to recommend its being acted upon, even to a greater extent perhaps than is there proposed. There would appear to be no hardship whatever in making every male in the colony, European and native, from the age of 15 to 50 years, liable to the performance of six days' labour on the roads within a certain distance of his place of resi- dence, giving him the option of commuting it to 66. a-day. He estimates the produce of this tax at 88,0001.
a-year.
The recommendations here made may be bold, but 1 believe them to be sound, fair, and suited to the condition of the colony. They have been made upon the most careful consideration; and I entertain a firm conviction that if carried out into detail with caution, firmness, and fairness, they could not fail to conduce most materially to our future prosperity.
On the 18th September, 1847, at a meeting of the Executive Council, “the question of the aboli- tion of the export duty on cinnamon, and impo- sition of a tax on all cinnamon land discussed, and the discussion adjourned till Monday the 20th, at
2 F.M.
"The Acting Treasurer" (Mr. Wodehouse) "sub- mits to Council a minute on this subject."
SECOND MINUTE.
This minute is chiefly an explanation of the first. It argues that the new land-tax upon cinnamon and coffee lands, but especially on cinnamon, as coffee does not stand in need of the same indulgence,
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