1885.] the Taxation of the Cape Colony. 51 



effect of reducing tlie burden on tlie general consumer in this country 

 to 10 per cent, as against 21 per cent, in the Cape. In connection 

 with and following ihis subject, I have prepared a comparative table 

 showing the amount of revenue raised from Drink and Tobacco in this 

 Colony with the revenue raised in certain countries from the same 

 articles, and also as compared to the whole revenue raised by taxation. 

 For Great Britain and this Colony the figures are complete, and include 

 Customs, Excise, and Licences. In Victoria the figure,=» include 

 Customs revenue and Excise on liquor and licences, the licences being 

 paid to the municipal authorities. In New Zealand the figures 

 include Customs revenue and beer duty. [See Table E.] 



It will be seen from the return that, while in Great Britain Drink 

 and Tobacco contribute more than half the taxation, in this Colony they 

 only pay 1 7 "8 per cent. While, as compared with Victoria and New 

 Zealand, not only is the percentage to the revenue raised by taxation 

 infinitely smaller, but the gross amount is extremely small when the 

 number of our population is taken into consideration, for I am afraid 

 that it is a melancholy truth that, whatever may be his producing 

 power as a unit of population, as a consumer of these articles, the 

 black man ranks pretty nearly as high as the European. I have tried 

 to deduce the comparative amount of revenue per head raised from 

 Drink and Tobacco, and for this purpose I have taken our population 

 at one million, excluding the native population in the Transkei. The 

 population of Victoria and New Zealand have been reduced from that 

 given in Table C to correspond with the date to which the returns 

 refer. No reduction, however, which can be made in the figures of 

 our total population on account of the native element will enable us to 

 show any other than a most meagre result as compared with New 

 Zealand, which, with a population far inferior in numbers, raises a 

 gross sum of considerably more than double the amount which the 

 Cape Colony does, from the taxation of Intoxicants and Tobacco. 



I have now dealt with one branch of the subject, which I proposed 

 to 3'our attention this evening, and I have only entered, as it were, on 

 the fringe of the great question. To my mind, however, the figures 

 which I have brought forward this evening are deserving of the study 

 of everyone who wishes to see this Colony get richer instead of 

 poorer ; for whatever deductions we may make from them — and, as I 

 said at the outset, it is not my desire on this occasion to do so — we must 

 all agree that, from a comparative point of view, we cut rather a sorry 

 figure. It is much to be desired that the questions of what is popularly 

 called " direct taxation " and ''local taxation," about which there is 

 a good deal of loose talk, should be taken up by some member of the 

 Society, and worked out on a comparative basis in the dry light of 

 figures and statistics. 



I think that the subject would be both important and intei-esting ; 

 and I feel sure that I may venture to add, from the slight acquaint- 

 ance that I have been able to make with it, that the results would 

 surprise a good many. I have to thank you this evening for the 

 patience with which you have listened to what has been, I fear, rather 

 a dry exposition. 



