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52
centum in Ceylon is similarly calculated on Revenue exclusive
of Municipal taxation. In Mauritius the percentage laid down by
Law as Contribution for defence is 5 per centum of Revenue but
"only the net revenue (if any) of Railways and Waterworks is
taken into account". (Report of Royal Commission 1909 (Cd.5185)
p. 45 footnote). As the gross Revenue from Railways formed near-
-ly one-quarter of the total Revenue, and as the Railway does
not at present pay its way the deduction of this large sum
(82,325,959) from the Revenue assessed to Military Contribution
reduces the percentage if calculated as in Hongkong to a very
small one indeed. The average Revenue for 3 years is given on
page 25 of that report as Rupees 9,780,055, and the lilitary
Contribution at Rupees 406,499. Even adding to the latter the
rebate on Military Customs (Rupees 35,000) the percentage is
only 4.4 and this again is greatly reduced by the fact that
Municipal Revenues are excluded. It would appear from these
figures that Hongkong pays far more heavily than the other
Eastern Colonies, including the Federated Malay States which
are equally dependent for defence on the Empire resources.
(b).
In the second place I submit respectful-
-ly that when the Colony was invited to pay 20 per centum of
it has
its Revenue and agreed to do so for its Land defences, itfas
undoubtedly inferred that those defences should in the opinion
of
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