GOLD COAST REPORT ON FORESTS. 121 



large staff to carry out and supervise the measures necessary for 

 raising the quality of the rubber and protecting the trees against 

 over-exploitation, the advisability of imposing a small export tax 

 on rubber should be carefully considered. 



The average annual export of that produce, computed from the 

 figures of the last nine years, is 3,511,332 Ibs., valued at 

 316,995. An export tax of one halfpenny per Ib. would on this 

 quantity bring in an average revenue of 14,630. The average 

 value of the rubber exported during those years is Is. 9d. per 

 Ib., which makes the incidence of taxation equal to -^ of the 

 value, or a little under 2^ per cent. 



Such a tax would, of course, fall unequally on the different 

 grades, but it would tend to improve the quality of the poorer 

 kinds, and thus help to raise the general average quality all 

 round. Moreover, it is a very light tax, that can be easily 

 borne without interfering with the trade ; and its collection would 

 present no great difficulty. For these reasons I strongly advise 

 the adoption of this method of raising revenue. The rubber trade 

 is of great importance to the Colony, and it is not asking too 

 much of it (the trade) to pay a small tax such as this in order to 

 improve the quality of the produce and protect the trees from 

 destruction. 



We now corne to 



2. Tlie Orders setting forth the acts prohibited under Section 18 



of the Forest Ordinance. 



Para. (1). The species mentioned here should be replaced by 

 the following : - 



(a.) All species of mahoganies of the genus Khaya (native 

 names Dubini and Kwabaho). 



(b.) All species of cedars of the genus Pseudocedrela (native 

 names Penkwa or Punkwa, and Tiama-Tiama). 



(c.) The Odoum or Iroko (Chlorophora excelsa}. 



(d.) The Baku (Mimusops Djave). 



(e.) The Kivatanuro or Pebedum (Lovoa Klaineana). 



(/".) Cedars belonging to the genus Guarea (native name 

 Bosse). 



(g.) The Kaku (Lophira sp.). 

 The paragraph about ebony should be omitted. 



The above list contains all those species of trees that yield 

 timber of the first quality, fit for export to Europe, and that it is 

 desirable to protect against over exploitation. 



A clause should be added to this paragraph to the effect that 

 the owners of native lands cannot "t&ke" timber for export except 

 in accordance with conditions prescribed in the timber rules. 

 The concluding sentence but one of para. {-1) of the Southern 



