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amounting' to £269,362, and in addition, advanced £179,200 by way of loans. Since 1931 the Territory has been fully self-supporting; all loan indebtedness has been fully paid off, and surplus funds amounting to £358,550 are invested in New Zealand Government stock; but the New Zealand Government has since provided free gifts to cover the cost of scholarships for Samoan pupils in New Zealand schools and for special education equipment, as follows: £ 1945-46 .. .. .. 3,496 .. .. .. 4,154 In addition, a grant of £B,lOO has been received during the 1946-47 financial year as a pound-for-pound subsidy on a new roadijig scheme which is being undertaken. 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:—

In addition to the above, there are the usual motor-registration and other similar fees. VIII. INDIRECT TAXES The principal indirect taxes of the Territory are Customs duties and other dues such as port and Customs service tax, shipping, pilotage, wharf, and port dues. Stamp duties are also collected in accordance with the provisions of the Stamp Duty Ordinance 1932. IX. TRADE The total trade figures for the calendar year 1946 were again a record, the actual values being: imports, £478,695; and exports, £719,050; a total of £1,197,745. These are £168,539 in excess of the trade figures for the 1945 year, which was the previous record, although the values on both occasions are swollen by high post-war prices. Detailed tables of the trade for the past two years are given at the end of this report. With further increases in prices for copra and cocoa during the year production has remained at a high level, and this has been reflected in the general prosperity of the Samoan people. The sales of cocoa-beans were negotiated by local merchants at competitive prices, distribution being regulated per medium of the International Emergency Food Council. Since July, 1942, the British Ministry of Food has purchased the total copra production, except for small quantities shipped to New Zealand, and prices paid to producers are regulated by the Administration.

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Amounts received. 1945-46. 1946-47. Store-tax Salary-tax Building-tax Water rates £ 31,854 3,410 2,709 1,127 £ 31,862 2,988 2,874 1,230