CO129-532-1 Basis of assessment for military contributions 9-12-1930 - 29-3-1932 — Page 28

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amount received the sub-head from which payment was originally made: but such procedure although correct in cases where payment and refund fall within one and the same financial year is clearly improper where these do not so fall; the result of such a practice being to cause the sub-head so credited to show an excess over the amount sanctioned under the Appropriation Ordinance for the year in question. Accordingly since December, 1930, all such receipts have been credited to general revenue under the head "Miscellaneous Receipts Overpayments in previous years" and are thus in theory subject to assessment for military contribution although in fact they represent sums on which military contribution has already been paid.

I have, the honour to be,

Sir,

Your most obedient, humble servant

home

Governor, &c.

W. Peel,

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