§ 34. Mr. Sorensenasked the Secretary of State for the Colonies whether he has any information respecting the incidence of Income Tax on Africans in Sierra Leone; what is the substance of the protests made against it; how far difficulties have arisen, or are likely to arise, in respect of polygamous marriages and offspring of these; and whether provision is made for reduction of Income Tax in respect of domestic obligations associated with non-monogamous households?
§ Colonel StanleyUnder the Income Tax now being introduced in Sierra Leone, liability arises only on incomes above £150 in the case of single men without dependants and above £350 in the case of married men without children and then only at low rates until much higher incomes are reached. The great bulk of the African population is therefore exempt. Such protests as I have received represent the tax as bearing hardly on the poorer sections of the community, and appear to be based upon a complete misunderstanding of its incidence. As regards the third part of the Question, I have heard of no special difficulties either in Sierra Leone or in neighbouring territories having similar marriage customs, in which Income Tax has existed for some time past. The answer to the last part of the Question is in the negative.
§ Mr. SorensenAs regards the last part of the Question, do I understand that the Minister has received no kind of protest from any body of persons on that particular aspect?