A—4

indebtedness has been fully paid off, and surplus funds amonnting to £276,550 are invested in New Zealand Government stock; but during 1945-46 the sum of £3,496 was provided by the New Zealand Government as a free gift to cover the cost of scholarships for Samoan pupils in New Zealand schools and special education equipment. VII. DIRECT TAXES The principal direct taxes payable in the Territory are a graduated salary and store tax, a building-tax, and water rates.

A comparative statement of the principal direct taxes is shown below:—

lii addition to the above, there are the usual motor-registration and other similar fees. VIII. INDIRECT TAXES The prineipal indirect taxes of the Territory are Customs duties and other dues such as port and Customs service tax, shipping, pilotage, wharf r and port dues. Stamp duties are also collected in accordance with the provisions of the Stamp Duty Ordinanee 1932. IX. TRADE For thet first time in its history, Western Samoa in 1945 had a total of exports and imports exceeding in value a million pounds. The actual values were: imports, £398,760; exports, £630,446; a total of £1,029,206. The previous highest total trade was £947,740 in the year 1920. The values on both occasions were swollen by high post-war priees. Detailed tables of the trade of the past five years are given at the end of this report. X. JUDICIAL ORGANIZATION The Samoa Act, 1921, and the Native Land and Titles Protection Ordinanee 1934 prescribe the judieiary for the Territory. There are a Chief Judge, three Commissioners of the High Court, three Native Associate Judges, and fourteen District Native Judges. The three Native Associate Judges in the High Court have jurisdiction pursuant to section 67 of the Samoa Act, and are associated with the Chief Judge in weekly sittings of the High Court in Apia. They are also members of the Native Land and Titles Court. The District Native Judges hold Court in their districts as required.

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Amounts received. 1944-45. 1945-46. £ £ Store-tax 49,238 31,854 Salary-tax 3,207 3,410 Building-tax 2,755 2,709 Water rates 1,223 1,117