A.—4.

The subsidy to the Samoan revenue from the New Zealand Government is based on the additional cost due to the extension of the medical and educational services in the interests of the Native population. This year the total revenue is £16,226 less than last year, the'main difference being under bead 11, " Customs, taxes, and Marine " (£11,807), which in 1925-26 was abnormally high. Expenditure. The ordinary expenditure for the year ended 31st March, 1927, is as shown hereunder, the figures for the previous year also being given for purposes of comparison

Direct Native Revenue and Expenditure. The revenue derived directly from the Native population, and the amounts expended directly thereon, during the year may be stated approximatelv as follows : — £ (а) Revenue directly from the Natives .. .. .. .. 20,104 (б) Expenditure directly on the Natives ~ .. ~ . .. 71,308 These amounts may be set out in greater detail as hereunder :— (a) Revenue directly from the Natives, 1926-27. . Native taxes (poll-tax, medical levy, fines, gun and dog taxes, water rates, £ travelling-passes, marriage fees), (actual) .. .. .. .. 17,849 Lands and Titles Commission fees .. .. .. .. .. 155 Court fees, fines (say) .. .. .. .. .. . . 600 Licenses and fees (boat, motor, &c.), (say) .. .. .. .. 500- ■; T Postal revenue (say) .. .. .. .. .. .. 1,000 £20,104 The amount shown under Native taxes is short this year, as portion of the medical levy did not come in until April. In addition to the above, the Natives,, along with other sections of the community, contribute indirectly to the revenue through the purchase of goods on which import duty is charged. A reliable estimate of this is, however, difficult to assess. The total receipts under the heading of import dues amounted to £42,742 for the year.

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Head of Expenditure. 1925-26. 1926-27. - " j £ £ 1. Permanent charges .. .. .. .. . . 6,385 7,221 2. Administrator, Government House, and Legislature .. .. 4,934 4,857 3. Secretariat .. .. .. .. .. .. 2,394 2,147 4. Native Affairs Department— (a) Upolu and general .. .. .. .. .. 10,244 9,603 (b) Savai'i Section .. .. .. .. .. 6,495 6,324 5. Treasury and Audit .. .. .. .. .. 2,118 2,184 6. Customs, taxes, and Marine — (a) Customs and taxes .. .. .. .. .. 2,636 2,709 (b) Harbour Department .. .. .. .. 3,769 3,904 (c) S.S. " Lady Roberts" .. .. .. .. 3,812 3,651 7. Justice Department .. .. .. .. .. 2,650 2,854 8. Police and Prisons Department .. .. .. .. 7,969 8,220 9. Health Department .. .. .. .. .. 25,762 25,912 JO. Agriculture Department .. .. .. .. .. 3,187 3,760 11. Chinese Department .. .. .. .. .. 1,640 1,720 12. Post Office and Savings-bank .. .. .. .. J 4,951 5,654 13. Radio-station .. .. .. .. .. .. 6,731 4,702 14. Education Department . . . . . . .. . . 9,131 9,688 15. Miscellaneous .. .. .. .. .. .. 11,952 13,712 16. Lands and Survey Department .. .. .. .. 2,372 2,872 17. Public Works Department (general and maintenance). . . . 17.668 14,980 18. Public Works Department (new works) .. .. . . 8.887 5,036 Totals .. .. .. .. .. .. 145,687 141,710