96
capital expenditure incurred in their establishment. Four per cent. on $464,298 amounts to $18,571 which should be deducted from the revenue before the 20 per cent computa- tion is made. Its effect would be to reduce the contribution by $3,714.00 in respect of Further capital outlay of approximately $59,000 is being made in 1930 which would similarly have an effect on the contribution for 1931.
1930.
2. Revenue Gross and Net.-The actual revenue for the year 1929 was $187,690.92. This figure is taken from the Treasury books and may be found on page 65 of the 1929 Blue Book. The working expenses for 1929 amounted to $179,114, as under:-
Persona! Emoluments
Other charges:
Repairs and Stores
Transport
Rent of Offices
$
$
130,671.00
29,222.62
3,388.16
15,000.00
832.53
48,443.31
$179,114.31
97
B. Use of Motor Vans.
6. A reference to page 9 of the 1931 Revenue Estimates will show under the sub-head "Use of Motor Vans " a sum of $25,000. These receipts represent the fees received in respect of the transport of carcases by Government motor meat vans from abattoir to market. It is a commercial undertaking and the fees are designed to cover running costs only. The maintenance of this service is estimated for under Head 26, Sanitary Depart- ment, and comprises the following items:-
$
Sub-head 33, motor meat vans running expenses
(page 66, Estimates 1931)
12,000
Personal emoluments (page 68, Estimates 1931)
50 meat porters Rent- allowances
8,448
1,488
$21,936
Incidental expenses
will
No reference in print can be given to final figures for personal emoluments as in 1929 the items were included in the personal emoluments division of the Public Works Department Estimates under Electrical and these included items which are not a charge against this service and have been omitted. The figures under "Other Charges be found at the foot of page 28 in the printed Appropriation Account for 1929.
Deducting expenditure at $179,114 from gross receipts of $187,690 the net revenue
The effect of this would be:- works out at $8,576 for the year 1929.
20 per cent on gross revenue
20 per cent on net revenue
$
$
187,690=37,538
8,576 1,715
A reduction in military contribution of $35,823 for the year.
3. For 1930 the actual receipts up to 30th September amount to $291,446 and it is estimated that for the full year the receipts will total $400,000. The working expenses based on actual figures to 30th September and an estimate for the remaining three months amount to $258,390, leaving a net revenue of $141,610:-
20 per cent on gross revenue
$
$
400,000 80,000 141,610 28,322
A reduction in military contribution of $51,678 for the year.
20 per cent on net revenue
It is submitted that only the net revenue from this service should be taken for the purposes of the contribution.
C. Contribution from Chinese Government for Maintenance of Gap Rock Lighthouse.
This reimbursement-in-aid of $750 per annum is shown on page 8 of the 1931 Estimates and should be exempted from the calculation. It is only a minor matter but on principle should be deducted.
D. Contribution for Anti-Piracy Escorts.
In June last it was decided at the request of shipowners to place escorts on board A special body of men ships, such escorts to be paid for by the shipowners concerned. was recruited and the expenses charged against the fees received which were calculated to cover. Neither receipts nor payments for this service are shown in the 1930 Estimates, a suspense account being used. In drafting the 1931 Estimates it was considered prefer- able to show as far as possible the personnel employed and the expenses to be incurred. The fees received therefore will be credited to revenue, a sum of $143,272 having been inserted on page 11 of the 1931 Revenue Estimates. The following amounts were inserted separately in the expenditure estimates 1931:-
$
Personal emoluments, page 50, last 8 items Other charges, page 46, item 34
91,234
24,000
$115,234
4. Summarizing the above, if these proposals are agreed to the net effect would be
as under:-
In respect of the percentage allowance on capital
$464,298 as at 31st December, 1929
$
In respect of net receipts 1929
3,714 35,823
A reduction in the contribution of $39,537 for 1930.
This however does not cover the Government's liability in full and in their appropriate sub-heads the following charges are allowed for:-
$
Leave and passages
14,685
Pensions and gratuities
7,836
Recruiting, housing, and overhead charges
4,860
$27,381
In respect of the percentage allowance on capital
$523,298 as at 31st December, 1930
In respect of net receipts 1930
4,186 51,678
A reduction in the contribution of $55,864 for 1931.
5. Regarding the percentage rate of 4 as fixed by the Ordinance it is suggested that this be increased to 6 per cent as representing a more equitable basis owing to increased interest rates now obtaining.
A total of $142,615. It was on this basis that the charges to shipowners were reckoned and a "flat" rate calculated. The scheme has not been in operation six months nor will the above revised methods of accounting be adopted until 1st January, 1931, and it is yet too early to give precise figures. As the aim is to provide this service at cost it is submitted that the revenue item $142,615 or so much of it as represents the actual disbursements be deducted before assessing revenue for military contribution. A reference to Appendix III of the 1931 Estimates will show that this sum has been excluded from the calculation.
E. Housing Service Account.
In the Assets and Liabilities Statement of the 31st December, 1929, a sum of $18,447
is shown as an Asset. This represents money laid out for the installation of water to
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