New Taxes in Samoa

From Our Own Correspondent APIA, April 11.

AT the last meeting of the Legislative Council, the Revenue Amendment Ordinance (1941) was nassed after lengthy discussion. It nrovides for the removal of anomalies in the Revenue Ordinance (1929) and amendments, and also introduces a graduated Salary Tax and a graduated Store Tax.

The Administration has stressed that the new taxes will be borne by those most able to meet them and that it is not Intended that the taxes shall be passed on to the consumer. Exemptions are provided for married men with large families. Sales of Samoan produce are not liable to the Store Tax, which rises from .5 per cent, at £3,000 to 5 per cent, at £93,000.

A feature most appreciated by the general public is the reduction in the rate of surcharge for overdue licenses and taxes—from the old rate of 10 per <"ent. and 25 per cent, to a flat rate of 5 per cent. This should relieve many cases of hardship.

Considering the present economic con dition of Western Samoa, the result of restricted exports and decreased imports, it is doubtful whether the increase in revenue from new taxes will come up to expectations.

Mr. H. V. Wills, of the British Phos phate Commission staff, Ocean Island, and Miss Queenie Reymond, of Butari tari, were married on March 8 in the LMS Church, Ocean Island. The bride was given away by Mr. Fraser; Mrs.

Fraser was matron of honour; Mr. Rey nolds was best man; and Rev. Clifford Welch officiated. The bride was charm ingly attired in white silk. Among those at the reception, were Mrs. J. C. Barley (wife of the Resident Commissioner) Mr. and Mrs. Geo. Bridges (Mr. Bridges is BPC manager at Ocean Island), and Mr.

Young (Melbourne office, BPC).