H.—35.

Largely as a result of investigation by the Post and Telegraph Department, which collects the levy, and action by the Board in cases of default, the number of individual instalments from December, 1930, to February, 1934, recorded as paid up to 31st March, 1935, is in every case greater than that recorded a year previously. Very few of those liable for payment now escape their obligations in this respect. Some 13,000 Natives have elected to become contributors to the Unemployment Fund under the provisions of section 9 (1) (c) of the Unemployment Amendment Act, 1931, which amended the original Act. Natives within the meaning of the Native Land Act, 1931, are exempt from the levy unless they obtain the Board's permission to become contributors. The total male adult Maori population is approximately 17,700. Every person in receipt of salary or wages and of income from other sources (with certain statutory exemptions) contributes to the Fund by way of the emergency unemployment charge, to which reference is made in another section of the report. EXEMPTIONS AND POSTPONEMENTS. (a) General Unemployment Levy. Exemptions from payment of instalments of the levy, as provided for in the Act and Regulations and recorded up to 31st March, 1935, are as follows : — Total exemptions (including Maoris, old-age pensioners, and other aged males with small means, persons suffering from permanent physical and mental incapacity, &c.) .. .. .. .. .. .. 35,943

Partial Exemptions.

The value of instalments not collected because of partial exemptions, as indicated above, represents a sum of approximately £56,750. In lieu of granting exemption from payment of the levy on the grounds of hardship, the Board has exercised its power in postponing the date of payment, without penalty, in 3,01.1 cases. (b) Emergency Unemployment Charge. Apart from the statutory exemptions from payment of the charge, over 4,000 applications for exemption from, or postponement of the date of, payment of the charge on the grounds of hardship have been dealt with by the Board since the last report. In 2,500 cases exemption from payment of one or more instalments was granted, whilst in 1,329 cases the due date or dates were postponed in order to give the applicants time to effect payment without incurring the penalties provided by the Act. COLLECTION OF EMEBGENCY UNEMPLOYMENT CHARGE. Cash payments of the wages-tax are made to permanent post-offices, which also are responsible for the sale of stamps. Out of a total of £2,821,824 received into the Unemployment Fund during the year 1934-35 from the charge on salary or wages, £1,461,201 was paid in cash and £1,360,623 accounted for by the sale of special relief-tax stamps. The tax collected on income other than salary or wages amounted to £1,349,230. Early in the year a pamphlet was forwarded to all business houses drawing attention to the incidence of the legislation as far as the unemployment-relief tax is concerned, and this has had the effect of securing a more general compliance with statutory requirements. The appointment of Unemployment Tax Inspectors to carry out, wages-tax and tax on " other income " investigations has been fully justified. During the year 16,910 inspections were made, resulting in the recovery of £35,867 additional tax.

8

■g ō «5 Inmates of Inmates m .-§ J -5 Instalments. Mental of S &'§ a S Students. Jp °f Hardship. Totals. Hospitals. Prisons, &c. f £ J « -2 M December, 1930 .. .. 3,344 1,090 1,110 922 4,496 2,547 13,509 March, 1931 .. .. 3,578 1,155 718 1,000 3,666 3,476 13,593 June, 1931 .. .. 3,613 1,228 895 1,231 3,381 3,952 14,300 August, 1931 .. .. 3,668 1,486 555 822 3,018 4,162 13,711 November, 1931 .. 3,682 1,410 508 825 3,011 4,684 14,120 February, 1932 .. .. 3,734 1,151 620 691 2,887 4,080 13,563 May, 1932 .. .. 3,738 1,158 496 938 2,791 3,565 12,686 August, 1932 .. .. 3,738 1,179 439 913 2,774 2,972 12,015 November, 1932 .. 3,790 1,200 409 838 2,521 2,618 11,376 February, 1933 .. .. 3,844 1,082 431 706 2,622 2,597 11,282 May, 1933 .. .. 3,943 1,026 442 938 2,206 2,395 10,950 August, 1933 .. .. 3,984 1,012 480 928 2,486 2,688 11,578 November, 1933 .. 4,013 1,102 364 930 2,302 2,051 10,762 February, 1934- .. .. 4,035 1,070 360 612 2,185 1,815 10,077 May, 1934 .. .. 4,039 980 492 625 2,006 1,457 9,599 August, 1934 .. .. 4,082 973 345 812 1,802 973 8,987 November, 1934 .. 1 4,131 j 928 349 779 1,333 411 8,231 February, 1935 .. .. 4,160 ! 902 121 259 455 94 5,991