The Colony’s Foreign Trade, 269 
with over 10,000lbs. last year; and we are exporting less cocoa, the 
shipments of 93,9171bs. of 1902-03 comparing with 82,800]bs. last year. 
Concerning this item, the Comptroller of Customs, in his last report 
remarks: ‘The cocoa industry does not appear to be in a very robust 
condition, however, as the value of the cocoa exported in 1911-12 
was not equal to the average annual value of the exports a few years 
previously, although the fact must be borne in mind that very little 
foreign cocoa was imported during the years 1908-9, 1909-10 and 
1910-11, so that more of the locally-produced article was retained for 
home consumption, but the increased quantity cannot be ascertained.” 
As there are now more local chocolate factories than ever there were, we 
may conclude that the consumption of this article, both imported and 
home-made, is on the increase. Curious to note in this connection 
is that the consumption of tea is also on the increase, last year's 
importations reaching 85,469|bs. against a consumption of 69,183lbs., a 
decade ago—and all this with a lesser population, another factor con- 
tributing to the impression that the standard of comfort has bettered. 
From the foregoing figures it can safely be deduced that the consump- 
tion of sugar has also increased. Figures relating to the consump- 
tion of sugar, tea and such like beverages are generally appealed to as 
significant of general progress. ‘The acreage under cocoa cultivation has 
increased during the past nine years from 901 acres to 2,016 acres. 
The bulk of the Customs duties continues to be collected from goods 
subject to a specific rate of duty. Nearly 80 per cent. of the duties were 
so collected last year, while ten years ago it was 84 percent. The specific 
rate is levied for the most part on articles comprising food, drink and 
narcotics, the ad valorem rate being levied on decencies and luxuries. 
Those excellent folk who, in season and out of season, delight in asserting 
that the people are overtaxed, but cannot for the life of them prove it, 
will be interested to learn that the incidence of Customs duties has declined 
during the decade. For every dollar's worth of goods imported for 
consumption in 1902-03, a little more than 25 cents was exacted as a 
revenue toll. Last year the corresponding figure was a trifle over 20, the 
respective collections being $1,679,995 and $1,713,791, and the respective 
values of the importations (not including transhipment goods) being 
$6,582,667 and $8,147,114. Without entering upon the never-ending 
question of the ethics of taxation, it may be said that the specific rate of 
duty is the more convenient for Customs purposes, if only because, as a 
former Comptroller of Customs once remarked, the value of goods paying 
an ad valorem rate of duty have a habit of diminishing at times in 
respect of particular items. 
The principal changes in the Customs Duties Ordinance during 
the decade that fall to be noted are the inclusion in the Free 
Schedule of rice machinery and agricultural implements of all kinds, 
certain articles used in the manufacture of soap, mechanics’ tools, 
cattle for breeding, candles used in mining operations, and vari- 
ation of the method of assessing the duty on tobacco in the leaf, 
