84 (No. 96 ECONOMIC CONDITIONS 5 poles, chillies, hides and skins, rhinoceros horns, hippo potamus teeth and tortoiseshells, 6 per cent. on gum copal, 5 per cent. on ebony and on cowrie and other sea shells, and 4 per cent. on wild rubber. An export charge of 21 rupees ( 28s . ) is made on each horse, 4 rupees ( 58. 4d . ) on each camel, and 2 rupees ( 28. 8d. ) on each donkey. Imported merchandise generally pays an import duty of 10 per cent . ad valorem ; but exemption from this charge is given to all Government imports; railway, tramway, and road materials ; ships or vessels ; trees, plants, and seeds for cultivation ; agricultural imple ments ; agricultural and industrial machinery and apparatus; electric and telegraph materials and apparatus; printed matter, photographs, and pictures ; motor lorries, petrol, coal, coin and gold bullion; and various other classesof goods. Spirituous liquors pay at the rate of 5 rupees per gallon at 50 degrees of Gay Lussac's alcoholometer at 15 ° Centigrade.

Commercial Treaties . — The commercial clauses in the Berlin Act of 1885, Brussels Act of 1890 , Anglo -German Convention of 1890 and later supplementary agree ments, provide for unrestricted trade over the Congo basin and its conventional extension to the East Coast.

Within this area differential treatment for the subjects of any nation is disallowed , but sanction is given for the imposition of customs duties on imports to and exports from protectorate territories, goods in transit not being liable to any duty . As between German and British East Africa there was , therefore, before the war, a nominal parity of trading opportunities, im paired in practice, as has been shown, by thehandicap under which British merchants were placed in British as well as in German territory.

(D) FINANCE Public Finance. — The public revenue of the East Africa Protectorate in the last few years has averaged one million pounds, and has balanced expenditure ; so that the grant-in -aid from the Imperial Exchequer,