105 > J The traders tax was introduced in 1913. Prior to its introduction all direct taxation was borne by cultivators, land and house proprietors, and cattle owners. The trading community as a class contributed nothing to the cost of the Government by way of direct taxation. The traders tax ordinance remedied this defect in the system of taxation.

The experience of the previous six years having shewn that the rate of the tax and the method of its assessment were capable of improvement without hardship to traders, and with advantage to the Treasury, the ordinance was amended and the rates raised in 1919. At the same time the Auctioneers, Brokers and Pedlars Ordinance was amended so as to include small traders whose profits were below £E. 50 a year. These ai’e now charged £E. 1 a year for a licence, and such licence holders are exempted from assessment to traders tax.

Traders are now divided into three classes, and the tax is collected at the following rates:— Glass, Assessed Auuuul Profits. Tax Payable, 3 2 1 Not exceeding £E. 100 ..

Exceeding £B. 100 but not exceeding £B. 500. Above £E. 500., £E. 4 per centum with a minimum of £E. 1 on the assessment," £E. 5 per centum on the whole assessment. £B, 6 per centum on the whole assessment.

By eliminating from the tax small traders whose profits were below £E. 50 a year, the assessment work has been considerably reduced, and a number of small so-called traders who do not find it worth their while to pay a pound a year for a licence are obliged to look for more profitable employment m manual work on the land or elsewhere, to the general benefit of the community.

Royalties. The total revenue from royalties in the provinces amounted to £E. 128,300 as compared with £E. 144,442 in 1918 and an estimate for 1019 of £E. 120,570.

The gum' crop of 1919 was much smaller than that of 1918, and this accounts mainly for the drop in the amount of royalty collected.

Royalty is also taken on ostrich feathers, rhinoceros horn, rubber, senna, dom palm fruit and other minor products.

Timber and Firewood. The receipts are chiefly derived from royalty on timber, firewood, charcoal and other forest produce, and from the sale of wood to Government departments and to the public. The amount realised in 1919 was £E. 79,000 against a Budget estimate of £E. 61,212 and £E. 66,973 collected in 1918. Large quantities of firewood have been cut for various public purposes, particularly for the Government steamers all along the river and for works at Gebel Aulia and Lennar. The difficulty of importing timber from abroad has also given a stimulus to the use of local timber for many purposes. In the Bahr-el-Ghazal alone 50,000 cubic feet of mahogany were cut in 1919 as against 11,000 in the preceding years.

Rents from Government Lands. Rents from Government lands and properties contributed about £E. 32,000 to the revenue as compared with a Budget estimate of £E. 39,070 and £E. 41,259 realised in 1018.

The remainder of the provincial revenue recorded under “Miscellaneous” is derived from the house tax, the road tax, liquor and other licences, ferries, market fees, court fees, and other smaller sources which do not call for any special comment.

4. Departmental Revenue. The total anticipated revenue from the departments is approximately £E. 2,179,700 as compared with estimated receipt of £E. 1,994,150 and £E. 1,960,647 realised in 1918.

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