The Colony’s Financial Position. 91 
abetted by the Press, he is ever clamouring for better treatment, more efficient 
services, the idea of a guid pro quo being prominent. The ideal Government, 
proud in the privilege of doing as much good as they can for him who supplies 
and sustains their wealth-health, are ever anxious to meet him, even to antici- 
pate his wishes. Such conspiracies beget expenditure. This has to be met 
by the proceeds of increased taxation, except where Crown lands oppor- 
tunely yield their treasure abundantly, or some Government enterprise (we 
have only the Post Office) make appreciable profit. 
The expenditure of the colony is growing, but the rate of expansion is to my 
mind disappointingly slow. Thus in 1881 it required a sum of $2,021,218 
to carry on. This year the Combined Court granted a sum of $2,788,698 for 
the supply services. An increase of less than 2 per cent. a year does not 
seem good enough for this undeveloped estate of ours. Our capabilities, some 
would say, are being left to rust in us unused. The growing expenditure of a 
colony is presumptive evidence of its growing greatness. The Government 
can spend as much as they like, the more the merrier, provided always, as the 
lawyers say : they do not allow Treasury outgoings to exceed. its Incomings ; 
so long as the taxpayers’ taxable capacity is not strained ; so long as provision 
is regularly made to meet obligations incurred ; so long as extravagance 1: 
not indulged in, which connotes the getting of full value for money spent. 
There being no transgressions in these respects, increasing expenditure 
would be a gratifying evidence of progress. It is no particular business 
of Government to regulate their finances as the private individual does, 
that is, according to income. Herein lies the difference of the two 
economies. It is for Government to provide good, efficient services 
according to general conditions and the pressing needs of the hour, and 
then to cast about for the money that is required. Our Combined 
Court votes the supplies before it gets into Ways and Means. Always, 
however, must the Government have a becoming appreciation of their 
mates and bounds, of the capacity of those upon whom they make compul- 
sory levy. They must not entertain the idea that there is any truth in the 
maxim discussed by Hume that every new tax creates a new ability in the 
subject to bear it, and that each increase of public burdens increases propor- 
tionably the industry of the people. The plucking of the taxpaying fowl 
must be done with sufficient skill as to prevent a squeal. There will always be 
divided opinion as to whether taxation in this colony is high. It tickles the 
ears of the groundlings to say so. The question is not the particular concern 
of this essay. It should be interesting to state, however, that a generation ago 
the value of the imports was returned at $9,932,017. The duty collected there- 
on was $1,059,002, or about 10.6 per cent. The value of the imports in 1912 
was returned at $7, 536,603, yielding a duty of $1,713,791, or nearly 23 per 
cent. Roughly, then, colonists are paying in respect of Customs duties a little 
mute than twice what they paid at the birth of the present generation. They 
are infinitely better served will be the spontaneous suggestion. A higher price 
must, of course, be paid for better services. Most conspicuous among these is 
the improved means of locomotion. It will be observed that we seem to have 
