H — 40,

(3) MOTOR-TAXATION. Table No. 7 shows an analysis of the revenue received from the various taxes and fees levied in connection with motor-vehicles, together with comparative figures for the previous thirteen years. The total amount for 1938-39 was £5,887,206, the highest figure yet recorded, and over £500,000 in advance of the previous peak year 1937-38. Customs duties in respect of vehicles and parts has again declined, the figure for the year under review being £25,000 less than in the previous year. The revenue from the tire-tax has also receded, while all other items show an increase, petrol-tax reaching a new record total of £4,132,360, fees under the motor-vehicles Act advancing to £612,395, while other taxes have advanced by £27,000. Table No. 8 sets out the full details of the collection and distribution of these taxes for 1938-39. Again approximately 54 per cent, of the net total is set aside for roading purposes, while of the balance, £2,696,633, credited to the Consolidated Fund, all but £5,336 is collected as Customs duty on imports. (a) Yield of Petrol-tax. The following data shows the yield from and distribution of petrol-tax plus surtax on petrol imports since the inception of the tax in 1928 : —

Yield.

Distribution.

N.B. —The distribution of petrol-tax amongst boroughs in accordance with section 9 (1) (b) of the Motor-spirits Taxation Act, 1927, for the year ended 31st March, 1939 together with cumulative figures showing the total distribution from the inception of the petrol-tax up to the 31st March, 1939, is given in Table No. 4 in the Appendix.

22

Expenses of „ . Year ended 31st March, Gross Yield. Refunds. Net Yield. Collection t, , e and Refunds. Balance " £ £ £ £ £ 1928 .. .. .. 148,202 32 148,170 1,710 146,460* 1929 .. .. .. 867,794 49,105 818,689 8,303 810,386 1930 .. .. .. 1,063,811 67,296 996,515 12,633 983,882 1931 .. .. .. 1,480,517 100,978 1,379,539 16,335 1,363,2041 1932 .. .. .. 1,817,893 137,585 1,680,308 20,360 1,659,948$ 1933 .. .. .. 2,018,449 132,421 1,886,028 20,266 1,865,762§ 1934 .. .. .. 2,520,825 148,984 2,371,841 20,283 2,351,558 1935 .. .. .. 2,773,372 159,978 2,613,394 20,180 2,593,214 1936 .. .. .. 3,082,862 165,389 2,917,473 21,271 2,896,202 1937 .. .. .. 3,557,070 166,426 3,390,644 20,596 3,370,048 1938 .. .. .. 4,020,728 188,832 3,831,896 23,417 3,808,479 1939 .. .. .. 4,358,498 201,451 4,157,047. 24,687 4,132,360 Total up to 31 st March, 27,710,021 1,518,477 26,191,544 210,041 25,981,503 1939 * Part year only. f Increase from 4d. to 6d. per gallon as from 22nd July, 1930. f Increase from 6d. to 8d. per gallon as from 7th October, 1931. § Increase from 8d. to lOd. per gallon as from 9th February, 1933.

Year ended 31st March, Consolidated Fund. Authorities Total. £ £ £ £ 1928 .. .. .. 4,654 130,461 11,345 146,460 1929 .. .. .. 16,458 730,414 63,514 810,386 1930 .. .. .. 34,567 873,370 75,945 983,882 1931 .. .. .. 63,154 1,219,209 80,841 1,363,204 1932 .. .. .. 321,685 1,231,202 107,061 1,659,948 1933 .. .. .. 1,122,147 644,126 99,489 1,865,762 1934 .. .. .. 1,579,962 669,868 101,728 2,351,558 1935 .. .. .. '1,510,338 970,506 112,370 2,593,214 1936 .. .. 1,321,066 1,449,125 126,011 2,896,202 1937 .. .. .. 1,524,459 1,697,942 147,647 3,370,048 1938 .. .. .. 1,723,168 1,918,486 166,825 3,808,479 1939 .. .. .. 1,867,928 2,083,278 181,154 4,132,360 Total .. .. 11,089,586 13,617,987 1,273,930 25,981,503