H,— 4o.

4. MOTOR-SPIRITS TAXATION ACT, 1927. The following data show the yield from and distribution of the petrol-tax for the year ended 31st March, 1935. The figures regarding the net yield for previous years are given for comparative purposes : — (a) Yield. £ Gross yield .. .. .. .. .. .. .. 2,774,523 Deductions — Refunds and cost of making same .. .. .. 163,916 Net yield .. .. .. .. .. £2,610,607 Net Yield (i.e., Gross Yield less Refunds), Year ended 31st March. £ 1928 .. .. .. .. .. .. .. .. 143,516* 1929 .. .. .. .. .. .. .. .. 802,232 1930 .. .. .. .. .. .. .. .. 961,907 193 .. .. .. .. 1,314,450t 1932 1,677,520$ 1933 .. .. .. .. .. .. .. .. 1,865,7 62§ 1934 .. .. .. .. .. .. .. .. 2,368,147 1935 .. .. .. .. .. .. .. .. 2,610,607 Total since inception of tax .. .. .. ..£11,744,141 * Part year only. t Increase from 4d. to 6d. per gallon as from 22nd July, 1930. } Increase from 6d. to Bd. per gallon as from 7th October, 1931. § Increase from Bd. to lOd. per gallon as from 9th February, 1933. (b) Distribution. The distribution of the net yield of the petrol-tax for the last five years ended 31st March, was as follows :—

N.B. —The distribution of petrol-tax amongst boroughs in accordance with section 9 (1) (b) of the Motor-spirits Taxation Act, 1927, for the year ended 31st March, 1935, together with cumulative figures showing the total distribution from the inception of the petrol-tax up to the 31st March, 1935, is given in Table No. 3 in the Appendix. (c) Classification according to Vehicles. The following figures show the new yield from the petrol-tax for the year ended 31st March, 1935, split up according to the nature of the vehicle in which the motor-spirits was consumed* : —

(d) Refunds of Duty. Refunds of duty may be claimed by all persons using motor-spirits for any purposes other than as fuel for motor-vehicles in respect of which annual license fees are payable in terms of the Motorvehicles Act, 1924. The refunds are made by the Registrar of Motor-vehicles (the Director-General of the Post and Telegraph Department).

8

1931. 1932. J 1933. 1934. 1935. £ £ £ £ £ Main Highways Board .. .. .. 1,219,209 1,231,202 644,126 669,868 970,506 Boroughs (population of 6,000 and over) .. 80,841 107,061 99,489 101,728 112,370 Consolidated Fund .. 321,685 1,105,182 1,579,965 1,511,499 Commission on collection .. .. 14,400 17,572 16,965 16,586 16,232 Totals .. .. •• 1,314,450 1,677,520 1,865,762 2,368,147 2,610,607

Kind of Vehicle. j Estimated Amount. I Percentage of Total I £ Per Gent. Motor-cars .. .. .. .. .. .. 1,462,800 56-07 Trucks .. .. •• •• 956,800 36-65 Omnibuses .. .. . • • • • • • • 88,000 3 • 37 Motor-cycles .. .. .. •• •• 78,800 3-02 Balance, covering other motor-vehicles and other uses of motor- 24,200 0-89 spirits for which refunds were not claimed Total .. .. .. .. .. 2,610,600 100-00 * The figures are, of course, to be taken as only an estimate to arrive at the true position, but they have been carefully taken out from the best available data.