176 THE RUBBER INDUSTRY 



Peninsula is extremely limited. In the four Native 

 States of Johore, Kedah, Kelantan, and Trengganu, the 

 same scale will be applied as soon as they become 

 units of the Federation. 



In the Straits Settlements the method of taxing 

 rubber varies. In Malacca there is an assessment tax 

 on rubber-trees over six years old of 7 cents per tree, 

 the rate altering from time to time, but fixed at that 

 amount for 1913. It is not an easy tax to collect, 

 especially in the case of Chinese and native holdings, 

 but was imposed in this form in order to avoid any 

 portion of the revenue becoming liable to contribution 

 towards national defence, as is the case with all receipts 

 from Customs duties. In Penang a tax not exceeding 

 5 per cent, on the profits of an estate is exacted. 



In the Federated Malay States an export duty of 

 2\ per cent, ad valorem is collected on all shipments 

 of rubber, and the revenue so derived is employed for 

 the maintenance of roads and other public works. 



The general revenue of the Straits Settlements and 

 the Federated Malay States is derived from export 

 duties on tin and tin ores, agricultural, miscellaneous 

 and forest products, licences to sell and manufacture 

 opium (chandu) and for the sale of alcoholic liquors and 

 other purposes, premium and rent on lands alienated 

 for agricultural and mining operations, revenue from 

 posts and telegraphs, profits from State railways, and 

 import duties on opium, petroleum, and intoxicating 

 liquors. With the exception of the latter charges, all 

 imported merchandise is duty-free. 



The elevation above sea-level of the rubber estates 

 is best classified under four headings : (i) Old sugar 



