A.—4

On Ist January, 1932, import duties were increased by the addition of 2| per cent, ad valorem on all goods subject to this class of duty, and other specific increases were made as set out in the Samoa Customs Consolidation Amendment' Order, 1931. On the same date the Port and Customs Service tax was increased from 2| per cent, to 5 per cent, ad valorem.. By the Revenue Amendment Ordinance, 1931, increases were made in fees payable by overseas shipping.

Shipping. Overseas Merchant Shipping entering Port of Apia (all Steam).

Also in addition to the above (1931-32) : 4 British warships, 2 British yachts, 1 Chilean trainingship, 2 United States of America yachts. The increase in the number of vessels, in contrast with that of the tonnage, is due to an increase in voyages of small vessels between American and Western Samoa. At the end of the year the t.s.s. " Tofua," a vessel maintaining four-weekly communication with Auckland, Suva, and Tonga, was withdrawn from service and replaced by the s.s. " Waipahi," a smaller cargo steamer. The other shipping communications (apart from non-regular overseas cargo vessels) are four-weekly by the New Zealand Government motorship " Maui Pomare " with New Zealand and Niue Island, and three-weekly connection at Pago Pago (American Samoa) with Matson line vessels to Suva, New Zealand, Sydney, and the United States.

Taxes. The following amounts under the different headings were collected during the financial year 1931-32, including also payments made to the Resident Commissioner, Savai'i, and to District Officers at police posts : —

Revenue from Taxes, Licenses, &c.

Harbour Section. No damage of any kind has been caused to any vessel while in the port during the year. On one occasion it was necessary for a vessel to put to sea owing to heavy weather in January, 1932. Surveys. —All local coasting-vessels have been surveyed when due, breakdowns at sea have occurred from time to time, but no serious accident has taken place. Lights.—These are all in good condition and working well, and the new light established on Cape Horn Reef in Apia Harbour has proved especially useful. Floating Plant. —The two launches have required considerable attention. Water lighter and pump are in good order.

13

Financial Year ended 31st March, 1931. 31st March, 1932. British. ! Other. Total. British. Other. Total. Number of vessels .. .. • • 91 27 118 86 51 137 Tonnase vessels .. .. 69,424 52,680 122,104 65,684 34,027 99,711 Tons cargo, inwards .. .. 9,911 5,457 15,368 7,517 1,980 9,497 Tons cargo, outwards .. .. •• 13,254 9,714 22,968 8,150 11,430 19,580

1930-31. 1931-32. ' Increase. Decrease. £ £ £ £ (a) Personal tax .. .. •• 1,003 838 .. 165 (b) Lighter-tax .. .. • • 63 58 . i 5 (c) Boat and launch licenses . . 64 54 . . 10 (d) Building-tax .. . . • • 2,525 2,425 .. 100 (e) Store-tax .. .. •• 3,402 3,473 71 (f) Copra-house tax .. ■ • 343 358 15 (g) Salary-tax .. .. • • 649 518 .. 131 (h) Other licenses .. .. 1,357 1,154 .. 203 (i) Water rates . • ■ • ■ 1 > 546 1,450 .. 96 Totals .. 10,952 10,328 86 710 Less .. .. - • • • • • • ■ 8® Net decrease .. . • • • ■ • 624