§ Mr. Burkeasked the Under-Secretary of State for the Colonies what is the amount of tax per ton upon tin ore exported from Malaya; and what quantity of ore has been exported during the last 12 months to countries outside the British Empire?
§ Mr. George HallThe export duty on tin ore varies in the different States which form part of Malaya, and I append a table showing details. No tin ore has been exported from Malaya to countries outside the British Empire during the past 12 months.
The following table shows the export duties on tin ore exported from Malaya:
Federated Malay States.
Where the price of tin does not exceed $41 per pikul—$2.40 per pikul.
Where the price of tin exceeds $41 but does not exceed $42—$2.52 per pikul.
Where the price of tin exceeds $42 but does not exceed $43 — 82.64 per pikul.
And so on, the duty per pikul being increased by 12 cents for every dollar by which the price of tin exceeds $41.
In the case of tin ore exported otherwise than under such guarantees as the High Commissioner may require that it shall be smelted in the Straits Settlements, Australia or the United Kingdom, an additional duty of $30 per pikul.
Additional duty on all tin ore exported— 4 cents per pikul or part of a pikul.
Johore.
Seventy-two per cent. of the duties on tin, with an additional duty of $30 per pikul in the case of tin ore exported otherwise than under 609W such guarantees as the State Secretary may require that it shall be smelted in the Straits Settlements, Australia or the United Kingdom.
The duties on tin, smelted or manufactured, are:
Where the price does not exceed $41 per pikul—$3.35 per pikul.
Where the price exceeds $41 but does not exceed $42 per pikul—$3.50 per pikul.
Where the price exceeds $42 but does not exceed $43 per pikul—$3.70 per pikul.
And so on, the duty per pikul being increased by 17 cents for every dollar by which the price of tin exceeds $41 per pikul.
Additional duty on all tin exported—5 per cent. ad valorem.
Kedah.
Seventy-two per cent. of the duty on tin (the duty on tin is 15 per cent. ad valorem), plus an additional duty of 4 cents a pikul or part of a pikul.
Where the exporter proves that the tin or tin-ore exported has been produced and won from mining land in the State of which the occupier (within the meaning of the Mining Enactment) is liable under the laws for the time being in force in the United Kingdom or in any country to which this proviso may be extended, to pay Income Tax on the profits which may accrue to him in respect of the production and sale of such tin or tin ore, the rate of duty leviable thereon shall be:
Tin—10 per cent. ad valorem.
Tin ore—72 per cent. of the duty on tin, plus an additional duty of 4 cents a pikul or part of a pikul.
Kelantan.
Ten per cent. ad valorem of the current value in Singapore, less $2 per pikul for freight.
Perlis.
Seventy-two per cent. of the duty on tin (the duty on tin is 10 per cent. ad valorem).
Additional duty on all tin exported—5 per cent. ad valorem.
Trengganu.
Twelve and a half per cent. ad valorem.
Where the exporter proves that he is liable to pay Income Tax in the United Kingdom, British Empire, Northern Ireland, etc., the duty is 10 per cent. ad valorem.
Straits Settlements.
No export duty is leviable.
NOTE.—A pikul equals 133⅓ lb.