B.—No. 2.

The collections in New Zealand, for the same period, were — Hate per head on Population of 261,889. £ s. d. £ s. d. Customs ... ... ... ... ... 788,590 6 2 ... 3 0 2|Stamps ... ... ... ... ... 58,791 16 4 ... 0 4 5f £847,382 2 6 ... £3 4 8| Taxes collected by Provinces ... ... ... 65,218 311 ... 0 4 11|£912,600 6 5 ... £3 9 8 The taxes collected by Erovinces are included, because similar items appear among the taxes collected by the Commissioners of Inland Revenue in the United Kingdom. I wish honorable Members to remember, when they come to consider these figures, how comparatively small a proportion of the revenue of Great Britain is derived from the Customs, as compared with the amount derived in New Zealand. The Excise Duties in the United Kingdom include taxes on hackney carriages, stage coaches, and railways, and also various License Eees, besides the duty on such articles as spirits and malt.* Stamp Duties in the United Kingdom represent an average of 6s. per head of the population, or nearly 50 per cent, per head more than is raised by such duties in New Zealand; although, in considering the average we must not overlook the fact that not only is the adult able-bodied population in larger proportion to the whole in New Zealand than in the United Kingdom, nor the fact that, out of the total population of Great Britain a considerable deduction ought to be made on account of a class that is not only helpless in itself, but is absolutely a tax upon the rest of the community—l allude to the pauper class. A comparison of the quantities of spirits, tobacco, and other high-duty goods consumed per head of the population in the United Kingdom and in New Zealand, shows in a very marked manner the wealthier condition of the bulk of the people here, as compared with those of the Home country :— In the United In New Kingdom. Zealand. Spirits ... ... ... ... -959 gall. ... 2'l gall. Tobacco . ... ... ... 1-36 lb. ... 26 lb. Wine ... ... ... ... -494 gall. ... -6 gall. Tea ... ... ... ... 3-48 lb. ... 71 lb. Coffee ... ... ... ... -950 Ib. ... 21-lb. Sugar ... ... ... .. : 46' lb. ... 676 lb. Although the Customs Duties of New Zealand are considered high, they do not yield a much larger amount than would be raised under the Imperial Customs Tariff. The comparison stands thus : —■ Amount that would Customs Duties haye been raised raised. under the Imperial Tariff: £ £ 1869 ... 823,507 ... 643,635 If we consider the proportion which in Great Britain the Customs Duties bear to the whole amount of taxation, we shall see that if in New Zealand we * Eor the year under consideration, the Excise Duties were as follow: — Net Keceipts, Year ended 31st March, 1869. Spirits ... ... ... ... ... ' ... £10,556,219 Malt ... ... ... ... ... ... 6,527,708 Hackney Carriages ... ... ... ... ... 99,031 Stage Carriages ... ... ... ... ... 30,480 Eailways ... ... ... ... ... ... 499,297 Licenses ... ... ... ... ... ... 2,636,206 Eace Horses ... ... ... ... ... 9,748 Chicory ... ... ... ... ... ... 15,910 Sugar (Home-made) ... ■ ... ... ... ... 6,340 Sugar (used in brewing) ... ... ... ... 63,447 £20,450,386

New Zealand (including taxes by Pro- j Tinces), £3 9a. BAS per head.

Small proportion of taxation of Great Britain derived from Customs.

Stamps, 50 per cent, more per head than in New Zealand.

Comparative consumption per head of spirits, wine, tobacco, tea, coffee, and sugar.

What English Customs Tariff Rates would yield in New Zealand.

12

FINANCIAL STATEMENT.