HC Deb 16 March 1951 vol 485 cc214-6W
Sir R. Acland

asked the Secretary of State for the Colonies what were the products subject to export tax in the West African Colonies in the financial year 1949–50 and what are the products subject to such tax today; what were the rates of tax in 1949–50, and what are the rates today; what were the total sums received from each export tax in 1949–50; and what estimates have been made of the sums to be received from them in the current year.

Mr. J. Griffiths

The information required is set out in the following tables:

Products Export Duty Revenue
1949–50 1950–51 1949–50 (revised estimates) 1950–51 (estimates)
(in £) (in £)
Cocoa 8½% ad valorem After 1.10.50:—10% ad valorem plus ¼% for each £ by which value for duty exceeds £150 per ton but so that total does not exceed 25%. 2,700,000 9,000,000*
Diamonds 6¼% ad valorem 6¼% ad valorem 85,000 65,000
Cola nuts After 13.10.49:—
6d. for 20 lbs. or part thereof. 6d. for 20 lbs. or part thereof 12,000 13,000
Manganese Ore 4s. per ton After 4.4.50:—6s. per ton 149,000 210,000
Timber Logs £2 per log, sawn 2d. per cubic foot. No change 55,000 76,000
Curls 10s. per cwt.
Gold NOTE.—The place of an export duty on Gold is taken by two special taxes:—
(a) a Gold Duty paid by all gold-mines (including Ashanti Goldfields Ltd.). This is on a sliding scale based on the ratio of profit to recovery. (a) 190,000 (a) 240,000
(b) Royalties paid only by Ashanti Goldfields Ltd. This is a 5% ad valorem concession duty. (b) 100,000 (b) 100,000
* This estimate is necessarily very provisional, until the size and value of the current cocoa crop is known.
NOTE.—The financial year in the Gold Coast is from 1st April to 31st March.

align="center">Product Export Duty Revenue
1950 1951 1950 Best Estimate 1951 Estimate
Groundnuts: £ £
undecorticated 15s. per ton 15s. per ton 50,000 50,000
decorticated 27s. per ton 15s. per ton Amount not divided between groundnuts and palm kernels, but principally derived from groundnuts.
Palm kernels 15s. per ton 15s. per ton
NOTE.—Financial year in Gambia is Calendar Year.

Products Export Duty Revenue
1.12.49–1.12.50 1.12.50-present 1950 Best Estimate 1951 Estimate
£ £
Palm kernels 50s. per ton 6% ad valorem 193,000 278,400
Groundnuts 30s. per ton 6% ad valorem 6,000 11,500
Cocoa 6% ad valorem 30,000
Coffee 6% as valorem 2,300
Benniseed 6% ad valorem 2,300
Kola nuts 1d. per lb. ½d. per lb. 11,000 6,500
Ginger £7 per ton £14 per ton 20,000 40,000
Piassava £2 per ton 50s. per ton 5,000 8,400
Palm oil 30s. per ton 6% ad valorem 3,000 12,800
NOTE.—Financial year in Sierra Leone is Calendar Year.