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Hokitika Guardian, 18 February 1933, Page 4

As the latest tax nn /petrol will bo used purely for Budget purposes and not go into the Main Highways Fund, no rebate in respect of the additional amount will be payable to launch and aeroplane owners and operators of stationary engines. This is the interpretation placed on the legislation by past office officials, although no official instructions have been received. When a duty was first imposed on motor spirit it was for the clearly-defined purpose of building up a fund for expenditure on main highways. The duty was collected in bulk, but owners of engines other than Uhose in road vehicles were able to claim a rebate at the post, office. This practice continued in force while the duty was under 6d and at Gd, the whole of the duty paid befog refunded. However, in October, 1931, tlip duty was inerersed by 2d a gallon to Sd. Tin’s additional tax was a<l : rect contribution to the Consolidated Fund and legislation made it Hear that every netrolu e '",'- wa - Hr hie for the additional amount. Section 10 of the Customs amendment Act, 1931, stated that: “AT moneys ror-ived. . . a» customs duties in respect of motor spirits, in excess of the amount which would have been received if this Act had not linen missed, shall he deemed for all I purposes to be ordinn-v >'u«toms i rve.mie. and shall be dealt wi'h •■<■- j oorclingly. aiu.l nothing; in the Motor i Spirits Taxation . Act,. 1927. shall, apply in respect thereto. It- i:. expected tha: -'iniid-r provision will be made in respect of the latest increase

in the duty and that it will be incorporated in the Customs Bill to be introduced m tlio House shortly. Thus motorists will pay a duty of Lid, other •petrol users being liable for 5d only.