§ Sir R. Aclandasked 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. GriffithsThe information required is set out in the following tables:
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GOLD COAST 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.
GAMBIA 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. 216W
SIERRA LEONE 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.