A.—4

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Building-tax assessment.. 23. Building-tax shall be assessed, levied, and paid at the rate of one pound per centum of the capital value of each building, yard, area, or piece of ground; but in no case shall the tax be less than two pounds in respect of any one building, yard, area, or piece of ground. Exemption. 24. The property of the Crown or the Administration (other than the New Zealand Reparation Estates) shall be exempt from building-tax. Occupier may recover taxes from owner. 25. Building-tax or water rates paid by an occupier may be recovered by him from the owner in the absence of any contract to the contrary. Owner of new building to furnish return forthwith. 26. (1) Upon the completion of any new building during any year the owner shall forthwith furnish the Collector with a return under section three hereof in respect of such building, and the owner or occupier (if any) thereof shall be assessed for building-tax for the then current year. Alterations and additions to buildings. (2) Any alterations or additions to any building completed during a year at a total cost exceeding two hundred pounds shall be deemed to be a new building within the meaning of this section and of section forty hereof. (3) The provisions of section six hereof shall apply, mutatis mutandis, to any assessment hereunder. Occupier after Ist April deemed occupier on that date. 27. For the purpose of building-tax or water rates the person first occupying a building after the first day of April in any year shall be deemed to have been the occupier on that date. Unoccupied building. 28. If any building remains unoccupied during any year for a period or periods exceeding two months the Collector may refund to the taxpayer such part of the building-tax as is proportionate to the unoccupied period or periods. 111. Store-tax. Store tax payable by owner or manager. 29. (1) Store-tax shall be payable by the owner or manager of every store (not being premises liable to copra-house tax) wherein the business of a storekeeper is conducted. Hate of store-tax. (2) Store-tax shall be payable at the rate of one-half per centum on the turnover of business in every store in the preceding year, with a minimum store-tax of fifteen pounds in respect of each store or branch thereof. Turnover. (3) " Turnover" when used in this clause means the selling-price (without deductions) of the goods sold other than the natural produce of Samoa. Return by owner or manager of trade or business not being store. (4) The owner or manager of any trade or business (not being the business of a storekeeper) shall not be liable to furnish returns of turnover of business, or to be assessed with or to pay store-tax, except in pursuance of the provisions of the next succeeding subsection hereof. (5) For the purpose of levying and collecting store-tax from the owner or manager of any trade or business (not being the business of a storekeeper) licensed under Part XV of this Ordinance, and in which goods are sold in the course of or ancillary to the trade or business, the Collector may, by notice, require the owner or manager thereof to furnish a return under section four (b) hereof, and thereafter the provisions of this Ordinance relating to the furnishing of returns of turnover of business and the assessment and payment of store-tax shall apply to such person. IV. Copra-house Tax. 30. (1) Copra-house tax shall be payable on every copra-house, not adjoining or adjacent to or used in connection with a store subject to store-tax, by the proprietor or manager of the business conducted therein during the year or a part thereof preceding that in which tax is payable. (2) Copra-house tax shall be the sum of two pounds ten shillings for each copra-house. V. Salary-tax. 31. (1) Salary-tax shall be payable by every person on the taxable salary earned by him in Samoa during the year or any part thereof preceding that in which the tax is payable at the rates set out in the First Schedule hereto. Salary-tax defined. (2) " Taxable salary" when used in this section means all salary and wages, including every allowance, bonus, or gratuity paid or payable in respect of the employment of the taxpayer in Samoa. (3) The Collector may allow a taxpayer to deduct from the total of his salary, wages, or allowances such sum as, in the opinion of the Collector, fairly represents field-camp transport or travelling-allowance. Redaction re salary-tax. (4) Tf salary is earned during part only of a year, the taxpayer shall be deemed to have earned salary for the whole year at the same rate (except during any period or periods of unemployment in Samoa), but the salary-tax payable shall be reduced to an amount proportionate to the period of earning. Part IV.—Licenses. Business license. 32. (1) No person shall commence or carry on as principal or manager any of the trades or businesses specified in the Second Schedule hereto except in pursuance of a license issued under this Ordinance. Fees. (2) Licenses under this Ordinance shall be issued by the Collector upon the payment of the fees prescribed in the said schedule, and shall be for a period terminating on the next succeeding thirty-first day of March, 33. (1) A license issued in respect of any trade or business included in Part B of the said schedule shall authorize the licensee to commence or carry on the trade or business at the premises described in such license, but not elsewhere.