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A—4

Following is a comparative statement of receipts and payments from 1925-26 :

The above table shows general subsidies from the New Zealand Government from 1925-26 to 1930-31, but does not show subsidies for specific purposes granted during recent years. It will be seen from section 27 of the Samoa Act, 1921, that subsidies form no rightful part of the public revenues of Samoa. It follows that the appropriation of moneys received by way of subsidies is outside the power of the new Legislative Assembly. It has therefore been considered desirable to exclude from all future statements of the Samoa Treasury Fund proper references to subsidies and to show them in entirely different statements. In terms of this decision,- the next table shows subsidies received from New Zealand for specific purposes since 1945-46 :

In addition to the above cash grants to the Samoan Treasury, the New Zealand Government has provided free educational equipment to schools in Samoa. No entries covering these grants are incorporated in the books of the Samoan Treasury.

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Year. 1 Receipts of Public Revenue of the Territory. Payments. Deficit or Surplus. Subsidy from New Zealand. Final Surplus or Deficit. £ £ £ £ £ 1925-26 128,638 145,687 -17,049 21,400 + 4,351 1926-27 113,812 141,710 —27,898 20,000 - 7,898 1927-28 .. 106,038 143,421 -37,383 20,000 .— 17,383 1928-29 121,904 157,829 -35,925 47,374* + 11,449 1929-30 131,416 150,728* —19,312* 39,448* + 20,136 1930-31 130,385 140,288* - 9,903* 21,000 + 11,097 1931-32 109,040 128,936* -19,896* - 19,896* 1932-33 105,920 98,166 + 7,754 + 7,754 1933-34 .. 90,613 89,955 + 658 + 658 1934r-35 78,808 76,505 + 2,303 + 2,303-1935-36 111,867 100,736 +11,131 + 11,131 1936-37 117,909 116,613 + 1,296 + 1,296 1937-38 139,450 139,070 + 380 + 380 1938-39 .. 123,803 119,233 + 4,570 + '4,570 1939-40 131,416 135,648 - 4,232 - 4,232 1940-41 107,708 110,000 — 2,292 — 2,292 1941-42 100,883 101,492 - 609 - 609 1942-43 212,996 203,492 + 9,504 + 9,504 1943-44 278,092 227,220 +50,872 + 50,872 1944-45 281,033 225,879 +55,154 + 55,154 1945-46 .. 284,292 231,527 +52,765 + 52,765 1946-47 334,838 231,236 + 103,602 + 103,602 1947-48 548,682 359,285 + 189,397 + 189,397 * (1) includes expenditure on extra police : £27,374 in 1928-29, £19,448 in 1929-30, £16,561 in 1930-31, and £10.412 in 1931-32; (2) Does not include subsidies for specific purposes received from New Zealand from 1945-46 omvards.

Overseas Scholarships. Broadcasting. Roads. Receipts. Payments. Receipts. Payments. Receipts. Payments. £ £ £ £ £ £ 1945-46 3,107 3,107 1946-47 2,351 2,351 8,ioo 8^ioo 1947-48 7,552 7,350 22,475 23,514 12,985 20,224