48 Mr. Merrimany Some Remarks on [Nov. 25, 



of the community. I am going to call your attention this evening to 

 the branch of the subject which has at the present time a painful 

 interest for everyone of us, I mean the taxation of the Colony ; and I 

 shall attempt a comparison in that respect between our condition and 

 that of some other countries. Any deductions from the figures which 

 I shall submit to you, any attempt to describe the effect of our system 

 on the prosperity of the country, or any suggestion for changes in 

 our fiscal measures belong more to the sphere of politics, and would 

 by the rules of our Society be inadmissible on the present occasion. 

 I will venture to add that they are all deserving of far more attention 

 than any one seems to have devoted to them at present. 



The first table which I shall lay before you is a return showing the 

 proportion of taxation to the gross revenue of the Colony, and the 

 proportion of revenue raised by Customs, both to the general revenue 

 and the taxation of the country. The second table consists of similar 

 figures for Grreat Britain and for certain colonies. As you are aware, 

 the revenue of this Colony, in common with every country, and par- 

 ticularly of other colonies, is made up of many items, which can 

 scarcely be considered as imposing a burden upon the community, 

 but are rather in the light of payment for services rendered. Of this 

 class are the Post Office, the Telegraphs and the Eailways of the 

 country, which are reaUy commercial departments where the Govern- 

 ment, for the general convenience, sells a certain article at a moderate 

 price. The revenue from lands and mines in the same way comes 

 under the head of the National Estate, which is administered by the 

 Government for the use of the people. Taxation in this Colony is 

 comprised under nine heads : — 1, Customs Eevenue ; 2, House Duty; 

 3, Transfer Duty ; 4, Auction Duty ; 5, Succession Duty ; 6, Stamped 

 Licences ; 7, Blank Stamps ; 8, Bank-note Duty ; 9, Excise Duty. 

 Eew British coloni^^s liave such a list ; and in such matters as Auction 

 Daty and Transfer Duty, I am inclined to think we have a monopoly. 

 The Tables are as follows : — [See Tables A and B.] 



It will be noticed that the amount raised by taxation was higher in 

 1880-81 slightly, and in 1881-2 considerably, than during the subse- 

 quent years, the increase being in the amount of Customs Dutj^ 

 which accrued from the large purchasing power arising out of the 

 infiux of borrowed money. The amount of taxation exclusive of 

 Customs was, however, higher last year than on any previous occa- 

 sion. It is also higher than in any Australian colony, of which I 

 have been able to procure the figures. The percentage of Customs to 

 revenue raised by taxation, it will be noticed, has decreased until it is 

 lower than that of any Australian colon}^ though it will be noticed 

 that it is more than double that which the same source of revenue 

 bears in Great Britain. The figures contained in these tables cannot 

 alone be taken as a measure of the burdens which are imposed upon 

 any community. Where, as is the case in most colonies, a large pro- 

 portion of the revenue is raised from Customs duties, it is manifest 

 that the amount of taxation may be swelled from the very prosperity 

 of the country, and that the index of the burdens of the people, as 

 shown by a heavy taxation, may synchronize with a period of extreme 

 prosperity. I shall endeavour to bring out the significance of the 

 Customs revenue in some other tables. Before doing so, however, 

 it may be worth while to quote a return, showing the amount of 

 taxation per head of population. The figures for the Australian 



