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the Government, and these net sums being passed on to the planters through, the factories. The net amount lost to the Gov ernment by the moratorium this year may then be estimated at Rs.200,000.

4. We have proposed that the Government should abandon cei- tain items of revenue under Head IV, but this can have effect on! for the half-year in 1931-32. The loss will be :-

Item 8-Water fountain rate

Item 10-Night-soil fees

Item 18-Oil Islands fees

Item 23-Municipal receipts

Total

Rs.

10,000

35,000

4,500

3,500

Rs.53,000

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which may be entirely abolished before the end of the year, the net figure may be taken at Rs.120,000. There should in addition be a saving of Rs.30,000 from the retrenchment of pensions.

It is impossible to assume a saving for more than two months of

the grants made to the townships or of the services transferred to the local bodies to be carried out by them at their own cost. Rs.60,000 may be saved in 1931-32.

The statement of savings may then be :-

Departmental

Retrenchment

Local Government

Rs.

100,000 150,000

60,000

Rs.310,000

L

In a full year the loss on the lower grades of the house tax wil be Rs.116,000,,but the tax is already being collected and could not easily be refunded this year. We hope, however, that the power of remission will be used freely for the relief of house-tax payers whom we are proposing to relieve permanently. With these remis- sions we might estimate the loss of revenue, in this section at a total of Rs.100,000.

The estimated Railway deficit is Rs.729,500, but the depart- ment now anticipates a further decline of Rs.120,000 in passenger revenue and of Rs.100,000 from sugar. These figures make it urgently necessary to begin the reduction of railway charges; but we cannot expect that in the present financial year the reduc- tions, less. the loss of passenger revenue and less the payment of special pensions, gratuities, and allowances, will do much more than keep the railway deficit from exceeding Rs.700,000.

We can estimate at approximately Rs.200,000 the first half- year's charges on the new Hurricane Loan.

Total

The estimated yield of the new taxes which we recommend is for 1931-32:-

Full year-Occupiers' tax Half year-Tobacco customs

Half year-Silk

Half year-Perfumery

Half year-Dried fruits

Half year-Licences

Total

Rs.

700,000

80,500

37,500

4,000

2,500 152,000

Rs.976,500

6. The estimated position for 1931-32 will therefore be :-

Net deficit

The following figures represent the net deficit :→

Less net savings Less new taxes

Rs.

Budget

300,000

Refund of sugar duty

200,000

Total deficit

100,000

700,000 200,000

Rs.1,500,000

Rs.

1,500,000

Rs. 330.000 976,500

1,286.500

Rs.213.500

Remission of revenue

Logs on railways

New loan charges

Total deficit

5. In paragraphs 1-3 of chapter XIII we estimate that the savings in the financial year from the proposed changes in the departments will not exceed Rs.100,000.

Ten per cent. retrenchment should produce Rs.140,000 for six months, but as this figure includes the cut from the pay of posts

To this deficit we must add the advances for La Nicoliere irrigation works, including the expenditure still to be incurred in order that the scheme may be closed without risk of future damage to private property as we have explained in chapter IX, i.e., Rs.1,625,000. The total charges which cannot in 1931-32 be covered by savings or new revenue are, therefore, Rs.1,838,000. There are, however, the following assets:-

Balance of sewerage loan Scholarship fund

Rs.1,000,000 (or more)

Rs.500,000

Deducting these assets we are left for 1931-32 with ascertained excess charges of Rs.338,000 and, in addition, a possible further

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