Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698071809060.pdf (Guyana)
• �t •• Sir, mLAND REVENUE DEPARTMENT, G.P.O.

Building, Georgetown, Guiana.

British May, 1962.

I have the honour to submit my report upon the working of the 1959.

!pl.and Revenue for year ended .31st December, I.Functions of the Department 2.

The Inland Revenue D�partment administers th.a :f'ollowir.g duties: Income Tax; Profits Tax; E..iccess Estate Duty.

e most important of these duties is the Income Tax.

II.Administration of the duties 3.


Three Commissioners he.ve been a.ppointed by the Governor of Section 3 of the Income Tax Ordinance, of the Ordina.nce.

By -the provisions Tax Ordinance, 1941, of the Income Tax Ordinance provisions administration E:iccess Profits administration ¥'rofits Tax.
Section 4 of the Estate Duty Ordinance, by Section 3 of the Estate Duty (Amendment) E#3tate Duty shall be under the care and management !pl.and Revenue appointed under the provisions �e Commissioners Ordinance, Chapter of Sections charged ·chapter 301, as amended 1956, provides that the of the Commissioners of Section 3 of the Income Tax are to assess and collect the Excess with the of under the 299, for the due 2 and 12 of the rdinance, dministration of the Department • .

Chapter 299.
Chapter 299.

One of the Commissioners controls the day to day t , III.Outline of the duties (a)Income Tax 4.

Income Tax was introduced in British Guiana in 1929.

The tax is on inoome accruing in, derived from or received and non-residents) assessed in the year preceding r�sidents f�om trade, business, profession or vocation, or discounts, annuities and charges, B.1lY other profits aris-ing from property.
pensions, the Year of Assessment, employment, dividends, interest, and premiums rents, royalties, in the ColoI\Y (by 5.As from the year 1947, persons ordinarily resident ancl domiciled in the Colony are assessable i�ome) whether or not the income accrues in, is derived the Coloey.

Earned income arisi� outside Cplony only on the amount received and wife, living together, the husband.

in the Colony.
in the Colony.

The incomes and are treated on their income from all sources (other thrui earned in British Guiana are aggregated is taxable in the as the income of of a husband from or is received 6.

A certain amount of the income of individuals relative allowances is exempted by means for · and allowances family and dependent of personal, l'-fe assurance ·n respect of li.f'e assurance capital sum assured �oome, or in the case of policies of $1,500 whichever is less.
premiums and sickness benefit premiums paid during the year.

Exemption on each policy and in aggregate is restricted of the to one-tenth of the total to one-sixth 1954, the effected after 17th December, 7.

The tax payable by individuals is on a graduated scale.
Companies according to the nature.of' a� income ie distributed, by deduction which the distribution 'iB • come'ot the recipient, who is entitled �?-JPIJll-ity, a set-off of the amotmt deducted of tax at the rate paid by the Compa.cy' on the profits out of of tax, was·made.

The gross payment, before deduction the Company) are liable to flat rates.

In so far the income tax paid by a Company c�n be recovered to claim against his own tax or deductible.

I s .•.• 2.

• 8.
I s .•.• 2.

• 8.

Agreements have been concluded with the United Kingdom and Canada.

and relief of double taxation.

By these agreements for the avoidance certain income is not taxed in the Coloey or in the other contracting l countries, other country, resident given in appropriate a tax credit for tax paid in the other country is given to a relief against double taxation of the Colony.

Commom:ealth c&ses.

to tax in oth the Coloey and the and where income is subject is (b) Excess Profits Tax- 9.
The 'Excess Profits Tax came into force with effect from 1939, and was repealed on the excess of the profits made in a chargeable 1st September, was chargeable period over the standard of the taxpayer either a minimum Special in the trade or business for a few cases still to be finalised, this duty is no longer of c.ny importanoe.
were at the option of a selected of the amount of capital employed profits amount or the profits rules were made for the computation and of the profits of the accounting as from 31st December, profits.

'i'he sta.r..iard period.

Except accounting period.

1945.

It (c)Estate Duty 10.Estate Duty is the only duty in force in connection in time.
In general the duty is chargeable with deaths occurring at the present of: respect (a) property of which the deceased was at the time of his death competent to dispose of; (b) property ta.ken as a donatio deceased; the death of the deceased; mortis causa made by the gifts inter vivos made three years bofore (o) property in which the deceased had interest ceasing at death; (a:) settlements with reservation; and (e)life policies effected by the deceased and kept up by him for be:nefit of a d.onee.
I ' 11.Estate Duty is payable at a graduated scale according value of the estate at death.

The rule is that all chargeable aggregated value determines and the aggregate the rate of duty payable.

to the net property is 12.Reciprocal provisions exist for the elimination of double death duty taxation between the Colony and other CommonweaJthoountries.
cases where propertw situate in a Commonwealth estate duty in the Coloey, a credit is given against the duty payable here on the overseas country where the property taxation relief, the duty payable situate may be deducted of estate duty in the Coloey.

is situate.

In cases where there is no double where the property is for :;he for the duty payable on that same pro-perty of that property from the value country is liable to in the country property purposes In such in the j TV.
Tax Collected 13.The gross receipt year ( including arrears in respect Repayments net amount of $16,957,222 year the gross receipt and the net amount paid over to the Treasury of the current was $19,466,0291 repayments of duty collected in respect of previous yea.rs) year amounted to $211,261, the was ��17 ,168 ,483 .oo.

leavills a by the Department during paid over to the Treasury.

In the previous amounted to $25,!�64 ��19,440,565.00.
14.Table I shows the net amount of Income Tax, Excess Profits Tax and Estate Duty collected the �urpose duties collectea 1955 to 1959, is shoun in Table 2. of oomparing and paid over to the Treasury one year with another For the net amount of these during 1959. and paid over to the Treasury during the last five years, / Table 1 •••• • 3.

Table 1.

Net Reccip� -Collected and Paid to Treasur:iin 195_2.
Duty Budget Estimate Net ·ExcessBuc]J;et Estimate 1959 Receipts -Deficiency1960 Income Tax $14,750,000 $16,743;180 Excess Profits 50,000 Tax 47,775 - 2,225 50,000 250,000 166,267 - 83,733225,000 +$1/)93,180 $16,500,000 Estate Duty 11 $15,050 ,ooo $16,957,222 +$1,907,222 $16,775,000 - Note: Treasury figures vlill show as f ollov1s: Incoma Tax Excess Profits Tax Estate Duty Deposit - $16,743,261 47,775 165,567 619 $.l6.957.22g This arose'from $700 Estate Duty being credited Income Tax, and Ul9 Income Tax being placed to Deposit.
to Tablo 2.

Net Receipts -Income Tax, Excess Profits Tax and Estate Duty.
1955-1959 Net Receipts Year of Assessment Budget Total Income Tax Excess Profits Estate Estimate Duty Tax , , , , , 1955 J.956 .1957 1958 1959 $14,421,198 $12,116,458 $12,000,000 12,325.000 13,510,925 13,850,000 16,385,670 16,550,000 19,440,565 18,973,264 248,5G3 218,738 16,743,180 47,775 166,267 15,050,000 16,957,222 13,037,251 - • 473,674 15,938,462 --+447,208 �2,099,148 ,:,$205,592 Notes: �Collection of Estate Duty was in these years under the managemen t of the Registrar of the Supreme Court.
+$339,750 of this was collected $107,458 by this Department.

by the Registrar, and V. Income Tax (a)Collections 15.The comparative collections of Income Tax for the years 1955 -1959 are as follows:- Ta.ble 3.
Income Tax Collected -Companies and IndividueJ.s Year of Budget Net Receipts ASBoesment Estimate Total Companies Individuals �12,116,458 1955 �11,900,000 $10,386,780 �,729,678 1956 12,200,000 13,037,251 10,867,577 2,169,673 1957 13,600,000 15,938,462 13,179,216 2,759,246 1958 � 16,250,000 16,973,264 16,232,342 2,740,922 1959 14,750,000 16,743,180 13,579,090 3,164,090 / 16 •••• • ' � • C 16.An ancl.ysis of Collections in 1959 in respect 1959 (Year of Income 1958) and Previous of Year of Years is shovm in Assessment Table 4.
Table 4.

Analysis of Inco�e Tax Collected 1959 -Year of Assessment Yee.rs.

and Previous Details Collection in 1959 ... Year of Assessment 12�9: Tax (Table 8) Less: Refunds (see paras.

13 & 29) �15,462,833.06 .

211, 261.14 Add: Sec.

39 Ta.x (see para.

25) enalties Unassessed ) duties & (see paras.

26 & 27 Board of Review Beposi ts $15,251,571.92 103,417.41 3,660.83 , 70.00 i1s,35s,720.16 Previous Years: Tax (Table 9) Add: Refundable Overpayments .88 li337,475 �16 ,696 ;196.
04 , , 46,984.38 Collections GS per Tables 1 & 2 �>16, 743,180 .42 (b)Rates and Allowances Assessment 17.The followiJls 1942 to 1959.

Table 5.Income Tax Rates.
table shows the rates for the Years of 1942 -1943 1944 -1946 1947 -1959 , II Individuals= On first $1,200 •• 6¢ On first.$1,200 •• 6¢ On first $1,200 •• 6¢ " next 2,400 12¢ " " •• 2,400 24¢ •• II " •• 2,400 40¢ " II 2 ,1..00 50¢ •• " " remainder 60¢ • • • • next 1,200 9¢ 1,200 12¢ • • •• 2�400 15¢ Surtax chargeable 2,400 25¢ income above C6,ooo) •• •• 4,800 40¢ On every dollar of 9,600 50¢ first �2,400 • • •• remainder 60¢ On next · t�2, 400 next 2,400 12¢ remainder 24¢ ' " " II " " • • •• (on 10¢ 20¢ remainder 40¢ •• • • •• " II II II II II II Companies: .
2ther than Life ssurru1ce 33 l/3t, 4� Coys.

2,51a Other Companies Life Assurance Coys.

� Life Assurance Coys.

� 5fa 19s1-19r:;q 1%.7-1950 4� 1� 18.With effect from the Year of Assessment increased from $500 to',l700.
Allov,ances Allovmnce vras reduced from t;1,ooo to t�900, from 1�250 for each child, to �250 for each child under the age the Personal Allonance of 12; changed 0350 for each child under the ago of'16; and'$500 for each child not under 16 years of age and attending educational increased school, college, The Dependent establishment.

from $150 to $200.

university for Children Allowance Relative was also or other were al.so 1958'(Year e.nd the Wife of Income 1957) / 19 •••• ' • ' ) 5.
19.Table 6 shows the allowances for the Years of Assessment 1942 to 1959.

Table 6.
Incane Tax Allowances Allowance 1942 -1948 1949 -1957 1958 Onwards Allowance $ 720 Personal II Married II 1,200 Child First Child Other Children 180 each) 240 ) $1,000 e 900 1,500 1,600 250 each (under 12) 250 each 350 II " 500 (12 and under 16) (16 and over) 20.Relief is also given in respect of Dependent Relatives, Life Premiums paid on policies insuring the life of the person or of his to approved superannuation schemes or pension funds and siclmess Society for insurance against of the Insurance wife, contributions to any Company or approved person or of his wife.
21.Relief against double taxation ia allowable either under arrange­ ments entered into between under Commonwealth relief provisions.

this Coloey and the United Kingdom and Canada or 22.Effective rates of tax on specimen incomes for the Year of Assessment 1959 are shown in Table 7.

Table l• Income Tax -Amount and effective income, 1959. graduated rate of true on Single Married Couples entitled to Allowance Income Persons Without Children f'o-r HirP.
Amount Rate Amount Rae ,.,-..; l!l.l:¥n Amount Effective of Tax Rate of Tax of Tax Married Couples $ 900 3 - $ - $ - $ - $ - $ - 1,000 6 .006¢ - - - - 1,100 12 .011 - - - - 1,200 18 .015 - - - - 1,300 24 .018 - - - - 1,400 30 .021 - - - - 1�500 36 .024 - - - - 9 .005¢ - - 24 .012 - - 1;750 51 .029 2�500 96 .038 54.
.022 - - 2�000 66 .033 3;000 180 .060 4,000 300 .075 216 .054 6,000 '720 .12 8,000 1;376 .17 1;096 .14 10;000 2,246 .22 1;896 .19 1;456 .15 4,656 .31 3,996 .27 15,000 5;076 .34 7;656 .38 6,996 .35 20,000 8�616 .43 30,000 15;096 .50 13,656 .46 13;496 .45 50,000 26,076 .52 25,656 .51 24,996 .50 96 .032 18 .006¢ .021 ·552 .092 327 .054 '768 .096 84 Note: Allowances for Life Insurance and Dependent have Relatives not been taken into account.

/ (c) ••• 6.
/ (c) ••• 6.

( c)Assessments • ' • C 23.Particulars of tax and penal ties charged, remitted, Assessment tax paid in advance 1959, as at 31st December, and ta.

:ic outstanding 1959 are given in Table 8. tax discharged or or the Year of Table 8.

Summary of tax assessed and collected for the Year of Pssessment 1959.

Head Total Companies Individuals Net Tax assessed Tax assessed of future years Penalties Penalties in respect 117,571.67 10,149.45 -Late Payments 22,494.82 7 ,195.lµ.
-Late Submissions 450.44 71.01 107,422.22 15,299.41 379.43 $15,843,078.79 $13,176,144.81 t�2,666 ,933 .98 Total Tax charged Tax discharged Tax paid in advance Tax remitted 15,983,955,7� 13,193,560.68 2,790,035.04 204,287.10 152,134.78 - 249.48 -, 755.64 52,152.32 755.64 249.48 Net Tax collectible 15,778;303.50 13;041;425.90 Tax collected 15,462?833.06 13 ,021� .506 .48 19,919.42 Tax outstanding 31.12.59 315,470.44 2;736;877.60 2,441?326.58 295,,551.02 Note: Figures relate to assessments made to 31st December, 1959.
I 24.Tax assessed and collected during 1959 in respect of previo�s years is given in Table 9.

- / Table 2• ••• .... Table 9_.

Tax o.ssessed and collected in 1952, in res:eect of E_revious and future years "" • • ., <" Head Total 1958 1957 years •1956 & Earlier Companies Individuals Companies Individual s Companies Individual s -· at 31.12.58 Tax outstanding Tax assessed in 1959 Penalties Penalties -Late Payment -Lnte Submission IJ.
;122;249.95 1,33a;786.12 13,899.71 1,054.48 � 75�492.30 02!,2,465-71 $108;405.03 ��133; 505;425.88 492;317.77 64,910.67 54;263.53 72;221.67 149,646.60 723.92 - 8,095.20 551.12 1,310.99 1,031.89 1,856.03 - 973 .69 t119,109.60 f?432,803.62 23.80 - 7.51.08 - 3.36 - Total tax charged Tax discharged Tax written r,ff' Tax remitted Tax paid in advance 2,475,686.86 581,972.66 753,602.60 173,866.8 2 189,572.01 192,363.16 584,309.61 10,366.31 26;125.96 14,923.72 11�263.96 32,776.55 62,452.08 157;908.58 29,480.65 - - 6,256.62 - - 9;900.00 5,363.75 - - - 3,533.50 - 2,030.97 - 1�593.48 - - - 9,900.00 - 22!085.93 1�129.64 Net Tax Collectible .\mount Collected 2:212;1-41.01 571;606.35 718;759.39 158;943.10 171 .. ;683.60 149,686.61 498;64.l.96 1,337?475.88 505!763.48 497,146.58 .,.
51,146.12 75!505.84 92?350.10 115!563.76 � Tax outsta.rdi� at 31.12.59 ��934,665.13 �.65,842.87 �221,432.81 t107,796.98 $99,177.76 857,336.51 l�383,078.20 •f.lso includes tax assessed and collected on future years.

8.

• C. 25.Tax on interest paid to non-residents, imposed under Section 39 of the Income True Ordinance, collected �103,417.41.

during the year amounted to • ( 26.Unassessed of date for assessment amounted to y3,635.83.
duty, that is, tax colleotea in respect of years o ut 27.Penalties amounting to �p_,201.52 were inflicted late submission of returns and $25.00 for the submission returns.

Table 10 shows the "breakdown" of penalties on truepayers for of incorrect in 1958 and 1959.

Table 10.

Penalties imposed o n Taxpayers 1959 1958 Penalties for late submission of returns $1,201.52 f�o6.88 Penalties for understatement of Income 25.00 150.46 $1,226.52 �557.34 28.
Tax remitted under the provisions by the Governor-in-Council of Section 72 of the in 1959 amounted to Income Tax Ordinance $10,149.48 • .All remissions were on the ground of equity.

of the Yeo.r of Assessment 29.Repayment of tax, in respect 1959 years of assessment, amounting to $538,287.80 was ma.de in in to Head 3 -Internal shown in and previous 633 cases.

Repayments made 1959 in the sum of $211,261.14 were debited This amount has been deducted.in arriving para.

13.
13.

The amount of $327,026.66 in respect of tax paid in years prior to 1959 is not deducted Expenditure but has been debited Sub-head 14.

Refunds �f Revenue.

in respect of true assessed Head 31.

Miscellaneous, at the net receipts from net receipts and collected to Revenue.

30.

Tax written off during the year amounted to $29,480.65.
The grounds on which the amount was written off were as follons: Left Colony Whereabouts unknown Dead and no means Short paid ( d)Arrears of tax �17,157.22 ·979.52 11,343.32 .59 $29,480.65 31: The tax outstanding $1;250;135.57.

(The comparable $1,122,249.95).

This is ma.de up as follows:- as at 31st December, 1959 amounted to figure as at 31st December, 1958 was Table 11.
Income Tax Outstanding Year of Assessment Total Individuals Companies 1959 $315,470.44 �295,551.02 (ti9·, 919 .42 Previous Years $934.,665.13 $703,688.77 $230.,976.,36 $1,250,135.57 �999,239.79 C250,895.78 32.

The.amount outstanding (with the comparable position as at 31st December, 1958) was accounted for as follows:- / Table 12 •••• - j - .. 9.

'!

'able 12.
'!

'able 12.

Particulars of Income Troe Outstanding Head 31.12.:}9 31.12.58 (a)Under Objection �355,072.73 72,517.57 110,414.95 �362,383.39 50,470.85 46,226.92 (b)Under Appeal (c)Assessed but not due for collection (d)Due for collection 712,130.32 663,168.79 $1,250,135.57 $1,122,249.95 33.The true arrears (which is the amount due for collection) amounted to only $712,130.32.
The comparable These arrears for as follows:- were accounted Table :U.• Particulars of the Arrears figure for 1958 was �,>663,168.79.

Head Amount 1959 1958 Civil Servants Other Employees , Traders (Trade, �l40t118.05 $105J331.12 212,.103.07 175J431.54 business, 279, 919.31+ 267,169.45 Profession) , Companies 79,989.86 115,236.68 $712,130.32 $663,168.79 34.There was an increase on the in the arrears of $48,961.53 year.

The percentage of true arrears to tax collectible previous from 3.31 to 3.8'.
As I stated in that the introduction r-evenue easier and more expeditious the Pay As You Earn System (PoAoYoEo) should also assist.

Draft to effect these has been submitted legislation to render collection is cdvisable.

rose my previous report I am of the view of legislation of outstanding of for consideration.

The introduction (e)Incidence of the tax 35.The incidence of the income tax for 1959 compared with that for earlier years is given in Table 14.

/ Table ¼• ••• Table 14.


Income Tax -Incidence on eompanies and Individuals for 1959 and Earlier Years.

1959* 1958 1957 1947 (Immediate post- war year) 1939 pre- (Immediate war year) Gron !ncome � Tax � Gross Tax Income � Gross Tqx Income Compa..'1.ies 31,799,196 13,167,557 Individuals 38,865,331 3,375,686 � �?
36,745,614 15,819,353 34,829,740 39,925,844 3,422,743 � Gross Tax Income � � J. Cl.A G-ross Income i � 13,932,289 12,627,612 4,567,125 4,207?41.5 411,083 3,679,065 197?635 36,509,705 2,899,939 10,558,632 884,014- 4,072,13E 124,992 3,351,49] 121,569 1929 (First year of assessment) 1.rross TaJC Incane � � Total 70,664,52i 16,543,243 76,671,458 19,242,096 71,339,445 16,832,226 23,186,244 5,453,139 8,279,55 536,07!
7,030,55( 319,204 ] *Notes: (i)Figures for 1959 represent assessments made up to 30th April, 1960.

(ii)The 1959 figures do not represent the total income assessable for the Year of Assessment 1959.

I-' 0 • r. n. 36.The incidence 1959 on of the Tax for the Year of Assessment individuals is shown in the followir:g table: Table 15.
Incidence of Income Tax for 1959·Indivi� Income Group Amount Groui: Cumula-per Amount Group Cumula- � tive � Chargeable Income ·Rate tive <% � - Tax 41.4 41.4 6¢ $ 481;936.02 14.3 14-.3 1 -1,200 $ 8,032,261 29.6 71.0 12 688,519.44 1,201 -3,600 5,737,662 20.4 34.7 3,601 -6,000 2,439,445 12.6 83.6 24 585,467.76 17.3 52.0 6,001 -8,400 1,178,15� 14.0 66.o 6.1 89.7 40 471,261.20 9.3 75.3 8,401 -10,800 630;54-; 3.2 92.9 50 315,273.50 24.7 100.0 7.1 100.0 60 833,227.80 Exceeding 10,800 1,388,713 Total i19,406, 791 $3,375,685.72 37.
The Chargeable Income, �19,406, 791.00, of individuals vras assessed as above.

It will be noted that 711 of this was assessed the dollar.

The average rate of tax paid by individuals every dollar of chargeable Chargeable assessed incomes up to $3,600 on individuals.

34.7' of the tax per annum yielded only at 121 or under in was 17.4 cents in income or 8.7 cents on every dollar of gross income.
(f)Gro3s Income and Chargeable Income 38.Particulars Income of for the Year of Assessment 1959 are set out in Table 16. of the Gross Income and Chargeable individuals Table 16.

Gross Income and C�argeable Income of Individuals for Year of Asses�ment 1959.
Gross Income Deductions:- Personal Allowance for Wife 11 Allowance 11 11 11 11 Children Dependent 11 Life Insurance Relatives $9;5so;363 3,211,44-2 3,243,879 '644,988 2 ,li28, 714 19,079,386 i38,865,331 Wear and Tear Previous Losses Chargeable Income 285,702 93,452 379,154 $19,406,791 The gross income of $38,865 to a chargeable 331 was reduced by several income of �19,406,791, that is, approximately statutory 5� allowances of the Gross Income.
(g)Gross Income and Net Income 39.The gross income and the net income after tax for t:tie Year of Assessment 1959 are compared with those of earlier years in Table 17.

/ Table 17 • ••• Table 17.

Gross Tncomc und Net Income after Tax � 'OOO - 1959 1958 1957 1947 1939 ·.roi;a.L liom- Total.

Com-Inclivi-Total Com- Gross Income 70,664 31,799 38,865 76,672 36,746 Tax Charged 16,54-3 13,167 3,376 19,242 15,819 Indivi-Total Com-Indivi-Total Com-Incuvi- duals panics duals panies duals panies duals panies �?
� �?

39,926 71,34( 34,830 36,510 23,186 12,628 10,558 3,423 16,83� 13,932 2,900 5,451 4,567 884 � � - �?

� � � � �; .. -� .. ,i;, Ina.ivi- duals panies � 4,072 i?
8,279 4,207 536 4ll 125 Net Income 54,121 18,632 35,489 57,430 20,92� after Tex 36,503 54,5of 20,898 33,610 17,735 8,061 9,674 ··- -L-- ' ' ' 7,743 3,796 },947 ----- ..... I\) • 13. of Income (h)Classification ... .. 40.Table 18 shows the income classification of individuals and canpanies assessed for the Years of Assessment l:j9, 1958 and 1959.

Table 18.
Number of Assessments -Individuals and Companies INCOME GROUP NUMBER ASSESSED Individuals Companies - 1959 1958 1939 1959 195E 1939 II II II II II II II II II II II " from� 5,001 - 10,000 1,574 1,603 109 26 Income not exceeding � 5,000 9,018 9,607 1,480 73 75 50 15,000 297 319 29 20 10,001 - 15,001 - 20,000 7l 67 12 12 20,001 - 25,000 29 30 2 11 30,000 20 19 1 5 25,001 - 50,001 - 75;000 2 3 - 7 30,001 - 50�000 16 15 1 18 75,001 - 100,000 - - - 6 100,001 - 150,000 l - - 10 150,001 - 200;000 - - - 3 200;001 - 300,000 - - - 6 300;001 - 400;000 - - - 2 - 500,000 - - - 5 - - - 11 30 14 25 7 12 6 13 6 5 2 20 10 8 9 7 1 12 l 3 2 5 3 6 - 2 1 400,001 500,000 " " 10 1 above , , II II II II II II II II II II II II 11,028 11,663 1,634 215 23i 113 Notes: (i)Income here means gross income or income before deduction of statutory allowances.
(ii)When the examination of all returns for Year of Assessment number of individuals assessed year will be approximately number of companies approximately fo� that 12,100 and the 1959 is completed, the 250.

(iii)While in 1939 the rrumber of individuals with incomes in excess of ��5,000 was only 1.54 comparable for 1958 o.nd 1959 figures were 2,056 and 2,010 respectively 1959 figures are however not final.

.

The (i)Statistical Data 41.

Appendices A -Z show statisticaJ.


details releting to tha Year of Assessment 1959 and previous years: Append.ix A gives details of Assessments, the several heads), aeductions, tax charged, set off, etc., Net tax collectible each of the Years of Assessment Gross Income (undor· Income, for Chargeable 19.54 to 1959.

Appendioes B & C • Traders and Companies.


The information into taxpayers are classified Civil Servants, Other In these appendices four main'catogories: Employees, given in Appendix Assessment further analysed the four categories A in respect of taxpayers.

1958 and 1959 is, in Appendices to show particulars for each of Band C, of the Yeo.rs of / Appendices D-I .. 14.
Appendices D-I give Industrial Gross Income, 1959. for the Year of Assessment Chargeable and Occupational Classifications of Income and Net Tax assessed ' Appendices J-L sliow for each industrial group the Gross and the Average Income and Truces assessed for the Year of Assessment and occupational 1959.

Appendix M shows tho rates and true assessed 1929 -1957. of the Years of Assessment at each rate for each Appendix N gives tho incidence 1958 of tax for the Year of Assessmont on an income classification.
Appendices O & P show the incidence on individuals "Other Employeos as a vmole, and separately .

and "Traders" 11 1958 of ta.x'for tho Year of Assessment on "Civil Servants", Append.ix Q gives the incidence 1959 of tax for the Year of Lssessment on an income classification.
Appendices R & S show the incidence 1959 of tax for the Year of Assessment on indiviauals Servants", as a whole and separately "Other Employees" and "Traders on "Civil n. Appond.ioos T-W show the incidence of on the main industrial and occupational groups.

1959 tax for the Year of Assessment Appendices X-Z show particulars of the Gross Income, and Allowances occupational returns classification for the Year of Assessment 1959 examined in 1959. of not-taxable individual ( j)Returns 42.
Comparative figures for the years 1958 and 1959 are given in Table 19. of prescribed returns received and examined Table 19.

Returns Received and Examined Prescribed Returns (Form 1) 1959 19.58 ' , Total Number of returns prescribed partnerships including received 16,830 16,185 , Number of assessable EartnershiJi?S returns including Approximate number of non-taxable oases 12,330* 12?042 4,500 4,143 *Note: This figure includes partnerships para.

40 (Table 18), as partnerships are assessable as such.
not included not in of returns outstanding of the Year of Assessment 43.The oxo.mina.tion relating to 1958 and previous respect and 1,339 had been received as at 30th April, 1960 - a total of 2,313 for 1959 and a grand total of 4,018 for all years.

Government pensioners who are assessed Official Representative, have not been included by tho Income Tax Office, to 1,705.

!n 1959, 974 returns were outstanding, and either not exa.m:inod or under examination at 31st December, in the above figures.
now been reduced Territories years has Overseas London, 1959 / 44 •••• .. 15.

44.

In addition to the prescribed returns (Form to above, returns 13,884 Preliminary (Forms 16 & 17).

i) referred returns received the Department Prelimin� If upon examination of a preliminary chargeable, he is required Comparative to submit the prescribed f:i8\lres for 1958 and 1959 are as follows: are required where persons to be return the :-arson then appears return (Form 1).

are not prima facie chargeable .

Table 20.
Preliminary received returns ·-., .. _ Preliminary Returns 1959 .. 1958 Form 16 -Employees 12.,347 11,466 Form 17 -Traders 1,537 926 13.,884 12,392 (k)Miscellaneous of Traders and Professionals: The majority of traders and unsatisfactory still submit accounts and appear to keep no to submit accurate such as would enable them 45.Accounts professionals proper records this appears Section 44 that proper of traders affairs continues proving of great assistance books, accounts who now consult qualified to increase.
to be the case clirectives are issued under the provisions and records should be kept.

The number persons As mentioned to the Department to assist in their Income Tax in a previous this is .

report, returns.

Wherever of to impede this aspect work.

During the year 139 cases aff ecti� "traders" were of staff continued 46.

Invest�ations: Shortage of the Departmen s settled.
In these cases the chargeable and the amotmt of tax undercharged with i:ooreased to accomplish in Commissioner hinder the Department under consideration.

staff, and staff of the required much more in this direction.

of Income Tax v. DeFreitas in this field • .Amending legislation stand_ard, it should be possible of the Federal Court The decision (1958) 1 W.I.R.

37 continues to this is to nullify income understated $65,920.
As I stated'in amotmted to $425,541., m:y previous report, 47.Legal proceedings instituted during the year were as follows: (a) for tho recovery of tax due and outstanding •• 177 (83 of the�e were settled during the year) (b) for refusal, failure returns of income or neglect to submit (c) for refusal, failure or neglect information to submit •• 233 •• 4.8.

Objections: As at 31st December , 19.58, there were 209 objections (202 Income Tax and 7 Excess Profits Tax) undetermined 545 were lodged.
During tho year q29 were determined, .

In 1959 a further as fallows: (a)Withdrawn (b)Maintained (o)Reduced (d)Discharged •• •• •• 10 141 221 •• m At the end of the year 290 objections Tax 4) were undetermined.

(Income Tax 286 and Excess Profits ·· / 49 •••• 16.

49.Appeals to Board of Review: The year commenced pending.

During the year 11 appeals were received (1 allowed and.

2 disallowed).
2 disallowed).

9 appeals 31st December, remained 1959. to be heard at with 1 appeal and 3 were determined 50.Appeals to Judj,e in Chambers: to a judge were pending.

A further At the beginning of the year 9 appeals against decisions were lodged during the year.

Eighteen of these were 19 appeals by the Commissionors disposed of as follows: (a)Struck out (b)Allowed •• •• •• 4 2 12 (c)Dismissed, As at 31st December, 1959 ten cases remained to be heard.
51.Appeals to the Federal Court: Three appeals (2 by taxpayers were made to the Federal and Court against the other by the Commissioner) decisions by the Full Court.

The Federal decided The other remained unheard at the end of the year.

these in favour of the Revenue affirming the decision of the Full Court.

Court heard two during the year and 52.Legislation: The Income Tax (.Amendment) to amend the Primipal Ordinance Ordinance, 1959 (No.
28 to exempt: of 1959) was enacted (a)the income from fairs held by charities for less than 7 days in the aggregate in any one year; if such fairs are held (b)the income of the British Guiana Credit Corporation.

53.Income Tax .A;!

:ents: The Official Income Tax Office, 26Grosvenor Income Tax Agent for the Commissioners resident acknovrledged .

in the United Kingdom.

His kind assistance Ovorseas Gardens, London, s.w.


1, continued Representative, Territories to act as pensioners in assessing Government is once again grateftllly VI.Excess Profits Tax (a)Collections 54.The comparative 1955 to 1959 are as follons:- collections of the Excess Piofits Tax for the years Table 21.

Excess Profits Tax CollP-oted Year 1955 1956 1957 1958 1959 Budget Estimato Net Receipts Nil Nil $50,000 $5() ,ooo $50,000 $2,099,148 Nil Nil- $248,563 $47,775 55.
As has been mentioned in paragraph 9, this duty was repealed of the liability of United Kingdom in 1945.

Settlement in the Colony had been affected by the question United Kingdom Income Tax in the computation in the Colony.

The question was finally settled Bookers (Demerara) L.R.B.G.

166 decided in favour of the.Revenue.

Three cases wore settled during the year.

As at 31st December, finalised.


operating companies of the deductibility of Excess Profits Tax liability Ltd. v. Commissioner 1959 four cases of Income Tax (1955) when the Full Court in Sugar Estates remained to be of / (b) ••• 17.
(b)Rates 56.The rates of duty were as follows: Chargeable Accounting Periods Percentage Excess Profits of 1941 1939 to 31st December, 1st September, 1st January, 1942 to 31st Deoember 1945 1st January, 1945 to 31st December, 1 1944 (o)Arrears of Tax 57.The tax outstanding as at 31st December, 1959 (which is still in dispute amounted was $436,957.59).

to $375,746.39, (the comparative amount as at 31st December,1958 The following table shows how the amount has been reduced:- Table 22.
Excess Profits Tax• Account 1959 Amount outstanding Tax Assessed 1958 as at 31st December, $436,957.59 5,687.04 Tax discharged Tax collected $442)644.63 19�123.70 $423,520.93 47,774.54 True outstanding as at 31st December , 1959 $375,746.39 VII.Estate Du� (a) Collections 58.The comparative collections of the Estate Duty for the yea.rs 1955 to 1959 are as followe:- Table 23.
Estate Duty Collected Year Budget Estimate Net Receipts 1955* 1956* 1957# 1958 1959 $100,000 $205,592 125,000 200,000 250,000 200,000 473,674 447,208 218,738 166,267 Motea: *In these years the care and management of the duty was under the Registrar #rhe care and management Court.

of the Supreme wns transferred from the to the Commissioner of Inland Revenue in Registrar July, 1957.
59.Particulars of the duty assessed and collected during the year and of duty outstanding as at 31st December, 1959 are given in Table 24.

/ Table 24 • • • • 18.

Table 24.

Duty Assessed and Collected in 1959. , .. Duty outstanding Duty assessed as at 31st December charged and Interest , 1958 in 1959 $ 41,052.15• 220,310.34 Duty and Interest paid in 1959 �261,362.49 166,318.96# Duty outstanding as at 31st December, 1959 *The amount of 836,755.95 in my 1958 Report was found to be incorreot.
shown as duty outstanding #;-ross Receipts.

of property listed and omission of property from 60.Under-valuation required to be submitted the inventory Ordinance particularly would result would thereby 13 of the �state DutiJ is , still appear to be fairly prevalent.

Under-valuation in value small increase the estate where a comparatively la.r.ge increase in duty because at the next higher rate in th� scale.

noticeable in a relatively be assessable under section 61.
The net value of property assessed and that which would have been assessable are shown in Table 25. and returned, duty assessed on the original values returned Table 25.

Value of ProEerty Retu�ned and Assessed.

Value of Property Duty and Interest Amount � Amount - �- Assessed $5,011,949.02 110.8 $223,699.20 140.9 Returned 4,522�890.91 100.0 158�704.09 100.0 - Increase �489,058.11 10.8 $64,995.11 40.9 62.

Increases in value and duty were occasioned in 99 aasoz as follows: Table 26.

No.
No.

of Cases District Vcl.ue of Property - Duty Assoesod Returned Increase ASS'3SSed Orisiru:u. Increaso $ $ 1,075,003 $ $ $ 65 Georgetown 1,495,562 420,559 135,102 75,030 60,072 34 Berbice 279!395 210!096 68,499 12�672 7!749 4�923 Ii-89,058 147,774 82,779 64,995 1,774,957 1,285,899 - 99 / 63 • ••• 19.

63.There appears to be room for considorable improvement in the assessment this respect which was enacted A new draft ordinance and collection of this duty.
In my view, a first essential in is the repeal and re-enactment of the Estate Duty Ordinance in 1898 and has not been mater:!

uly amended since then.

is being prepared.

(b)Rates 64.Tho following table shows the rates of duty payable as from 1948.
Table 21• Range of Net Capital Value of Estate Rate of Duty Per Centum Exceeding $ 500 2�500 5�000 10;000 25;000 50;000 75�000 100,000 125,000 150�000 175,000 200,000 250;000 300,000 350,000 400,000 450,000 500,000 600,000 Not Excee� $ 2;500 5,000 10;000 25iOOO 50,000 75,000 100;000 1253000 150,000 175�000 200,000 250,000 300�000 350,000 4-00,000 450,000 500,000 600,000 1,000,000 .
1,000,000 1,500,000 1�.500,000 2,000,000 4,000,000 5,000,000 5,000,000 2,000,000 4,000,000 1 2 3 �½ 10 12 14 16 18 20 22 24 26 28 30 32 35 40 45 50 55 60 65.The amount of duty is, where necessary, limited to the highest at tho next lower rate plus the amount by amount which would bo payable which the net value of the estate exceeds amount of duty vrould be at the lower rat�.
pa.yeblo the value on vlhich the highest 66.Where any property children of the deceased twenty-five half of tho above oases of quick succession.

thousand dollars and in certain passes to the widow, minor or unmarried femclo other specified cases, the first so passi� is liable to duty at of property rates.

There is also a reduction in the rates in certain (o) Number of cases received and completed 67.The follom..ng during 1959. completed table shows the number of cases received nnd Table 28.
Ca.sea Cases Total Georgetmm Office 14 898 14 701 715 0 10 Nil 197 197 1 Nil ( d) ••• 20. to duty (d)Cases not subject 68.The number of cases not subject to the duty was 256 (Georgetown 209 and Berbice 47).

(e)Classification of estates liable to estate duty 69.The following table shows the range of estates subject to the duty.

Table 29.

Range of Net Capital Value of Estat� Georgetown Berbice Office Office Total No.

No.

No.

Per Cent.
No.

No.

Per Cent.

Exceeding Not Exceeding $ 500 i 2;500 283 5,000 86 10;000 55 25�000 44 50;000 12 75,000 2;500 5,000 10�000 25,000 50�000 5 75,000 100�000 6 100�000 125�000 2 125,000 150;000 l 150,000 175;000 2 86 369 57.1 34 120 18.6 15 70 10.8 10 54 8.4 1 13 2.0 1.4 4 9 Nil G .9 .3 Nil 2 .2 Nil 1 Nil 2 .3 Exceeding 175,000 Nil Nil Nil - Total 496 150 646 100.0 70.Appeals Supreme Estate Duty Ordinance, to the duty by the Commissioner.
Court under the provisions,of Chapter 301, against the va to the to the Supreme Court: There were three appeals (3) of Section 14 of the sub-section 1 .uations and assessments he had not proceeded in accordance One case was decided against the Commissioner with the provisions on the ground that of the Ordinance.

One case was withdrawn and one was pending at the end of the year.

VIII.General Branch Offices: 71.The Springlands Office remained 1959.

While its district the only branch office established.
should extend only from Whim, as at 31st December, Corentyne to the Upper Corentyne Office is established,'the at 31st December, increased 1959, the taxpayers officers.

by tv10 clerical New Amsterdam River, it took over, until the Ne\7 Amsterdam to Letter Kenny,Corentyne on its register exceeded area.

As 800.

The staff 72.

Temporary was provided constructed hoped that the quarters will soon be ready and that this office will be opened.

1n 1959.

Quarters or are being had not, however, been provided.
It is constructed have since been for the district office in Ne� Amsterdam to house senior sta.ff''(which accommodation 73.Office Accommodation: at Head Office has is no longer possible.

accommodation secrecy insufficient With the expansion become a problem.

In the Estate Duty Division of the Department Adequate space to preserve there is and their advisers declarants adequately.

room to accommodate ·I 74 •••• 21.

74.

Consideration of additional accommoda tion cannot bo delayed much longer.
75.Staff Training: During tho year Mr. M,.l.

Ali, Junior Assessing Income Tax Courso in tho United Kingdom.

a Colonial undertook Of'f'icor, 76.Staff: With the expansion tompo of dovolopnont, severely of business the Deportment's and industry and tho work continued to increase.

of staff through vacancies and hampered by shortages Out of an establishment of 19 technical throughout only about 10 of'f'icers the yoar.

officers, the Department ino�oasing We were, however, absences.
had effectively 77.I resumed duty on 5th February, 1959.

Ten officers were leave during the yoar and two had short periods of study leave.

Two officers were seoondod to foor wero transferred other Dopartmcnts, and one was dismissed.

on vacation 78.Eleven officers joined �e Department during the year.

79.

Under adverse conditions, wish to express my deep gratitude tho staff worked faithfully to them for their co-operation and well.

I and loyalty.

Bo.
I and loyalty.

Bo.

Establishment: Posts provided for in the Estimates 1958 1959 of Taxes Commissioner Commissioner) Co11111issioner (Executive Deputy Commissioner Assistant Senior Inspectors Inspectors Assistant Inspectors of Ta.xes Junior Assessill?

; Clerical: MaJ.es Females Messengers 1 1 1 2 6 4 3 Officers 6 14 3 of Taxes l 1 1 2 7 4 4 12 15 3 41 50 , 81.Commissioners: Mr. P.W.

King, C.B.E., Chairman Mr. w.o.

Fraser, o.B.E., is most gratefully acknowledged.


The assistance given mo by the other Commissioners, of the Public Service Commission, and I have tho honour to be, Sir, Your obedient servant, W.G.

STOLL Commissioner of Inland Revonuo.

The Honourable, The Financial Public Buildings, Georgetown.

Secretary, 22.

- 0 0 N 0 0 .


5 3 5 , 5 9 3 , 2 4 0 0 0 • Co 0 HI O 0 • L.rn ON • 3 UI DIN r- O Ctl Cr\ CO Pr) • cr, ON Hi CO ON • 111 01 H 14-1 133 -03 0 0) 4-1 • co 0) 0 05 El Z tr% LCI A co co O • 03 0 0 03 fEI 0 0 0 to CO CO VD 0 (41 0 0 .

6 9 6 , 1 3 7 , 0 3 0 0 .

2 0 8 , 6 8 4 , 7 2 111 CV A 0 • , • N • 0 N 0 .

1 5 2 , 7 7 0 , 7 1 %.0 0 • • 0 0 .

9 3 7 , 3 5 0 , 1 o o • ON co a.
• CO H CO N1 UN H ft H 0 0 00 UN cr.

0 0 • 0 CO %.0 / CC .

 0 • • 01 CO N1 6, LCN cm \ID , 0 0 .

3 2 4 , 9 1 9 , 1 0 0 .

0 2 5 , 8 4 9 , 1 O N.0 • O o • H 011 • 0 -, 3- A.

 L. \ .1 • r•c•% 0 N.0 0 N HA r- 0 0 .
5 2 0 , 7 5 5 , 1 NN 4 0 • 01 NN 1/4.0 ., DIN i-.. • H 0 LOCI A 01 0 0 0 0 o o o 0 00 0 • • • • • • CN r- r-I 0 CO \0 CO 1--1 N NN es.

r- UN 0 H DIN CO 1.0 LC\ H cv Lr“..1 N ess ON trN es.

 CV C71 n.0 0 0 Cr 0 • CO H tr, N • N*1 CV a.

\ID a.

ON • CO LA.
\ID a.

ON • CO LA.

ri • • \ID O ri • • Ir CV r.... r•- 0 CU U \ \ 0 N CO .0 H 4 ri NN H M 4 C.) \ O4 C 4 .. ....4.. N1 CO t41 CM 0 0 o o o O o o o • • • • • • • • CV rc.

r- o Co CM r--1 ON teN \ NN 0 0 0 O H 0 N CO ..• ..• A A.

A .... N-n 0 UN Is- in co NoHo o \ 0 H 01 t41 CV 01 tr1 14-1 0 C\J r-1 cr.

re't NM H CV %.0 V. .V.
41,0 0% asaID-01-r- CO CO 4 CO N 0 ON ON .4.

CV 0 00 r- CDN 0 CO •• 0 • CO • • N.0 N.C) N a" a • H a\ • r- r-- • 0 • e6'71 0000 o o o 0 0 0 0 0 0 o C • • • • • • CV r•-• 4 r-- .0 o co kr) UN UN H N1 H %,.0 0 rt.)
I'll N N1 CO es • • Ill \0 co ...1- N- Ul CV 01 CO N- r.1 1-41 5 .0 VD CV H 4 CO H ft. • A ..... CV 0 CV MI r-i 0 t • ov JN DIN ClDr N T CV CO 0.1 4 ON UN CV re N p. • 8% CO • 0 • CV .4 4 01 ON 01 CO H N CO 4 ND Co a1 ...1- H.. N CV 0 0 • o 0 C5 00 0 0 0 0 0 0 0 0 0 0 4... • • • • • • • H reN g. U1 CO .4 01 o. r- r-- N- .4 ow.
1.41 a. U1 DrN O1.0 UN CO N1 ri CC1 -4 4 00 01 CM i 0 0 .

5 1 1 , 9 1 5 , 2 6 O 0 • 00 C1 L Hi UN • ri • LCl N.0 O ON CO IP CO ri • H1 L.cn O o • 1.4,1 4 CO 1 L.c) O H •1 0 %.0 Cr`r O 0 r,H 0 O CO co Ol 0 O1 N LCN rrl Sri n r61, N N.0 CO 4 Del CV VD ND 0 0 • o o o o o o o o 0 o • • • • .
ON r-- I-1 rs- 4 r--- N1 CV N.0 N NN 0 N11/40 til 01 CN w. u- \ Cr+ ...j- trNc\I Lil N1 r-- _,1- o ON H a, • •n et.
CO 4-1 4- v.% •n• es 9., LC 't re% • w. UN r- Le\ H tr1 ON cv 1-4 , op cs tel H CV tr1 CO VD I-C 0 0 0 0 0 0 0 0 0 • r- R. .., K1 O CV 0 0 0 0 0 0 • • a • • • • CO 01 CO Lc) N , ,..,H 04 4 ON 0 ON u s 4 0 01, \I) --t 0 -..1- N 5.
• Dr1 1---1 CO H 111 1.11 ON H ON c0 % "N 4 nc) CO -.1- 141 ON s-D CO IN 4 l0 H 1-1 • O O • VS) 0 0 N O 0 0 0 • s-1) tr1 NO • N H .

 CV 0 ., H N c0 icl n••0 CQ t.t1 rel CDN 4 ON 0 S. A • N..0 N N CV CV w w. O Lf • LCI UI ss.0 r-1 L0 • • CO CO N r- V) 01 O CA • 0 • CO • Nl • rO- Cs 44 1 (-1 ^ 0 -P -P •• ta 0 -1- art (1.)
0 0 H 0 CH (c3 c...1 41 cH H • 0 cd o .4-3 o P., c1-1 rd 1-1 T1 0 p 0 0 0 , tom • 0 cp .0 •F 0 0 ..---• -P 0 f,.. -P C7 a) .,a-1 .

 10 (.. o 0 0 •ri 0. rd -P 0 ;(5-11 CCI) it SI A 0 -21 1 I He, 3'fl., 6.2S' r81M41;1 2.‘ ›° 01VAPf1-1)0r81r1) .

11) 2.5g.(30g4?

 ti 0 2 fg 0 - ;.

ro's "-{ 4' .8 .


.r, '.2 g `" 9 s:' 'A -4 ri t' 0 `4` ' E V +, :1,1 (c')) A 2 --4 r5i 4cdri c.,(1 611 °0 0 • r "I -1-, S) 0 g rd 6 g vo 0- .„ .H sui) ,!5 11; R p c d .
.4-, +o' E .2 :',-1 tt'H § 0 A 0 y g •H co y000ici •ri o o ii -P (-1 IZ1 -P ,C) 0 co c4 0 ci t., t..) al o q.., p o re, pi o co P. 4-, 0 q 11 c) crli 1 2 ?o, E. -1-1 -P 1 PI d 1-1 0 ' ° ' r 0 rd 0 01 0 •• -1-) 0 0 0 b•• co 0 4-1 .V) 0 cn 63-11)•-• 0 7.rt 4A 0 0 cA .

 .14 4 .--, 0 cril r.,0 So.
T-1 •,+ Sc5 ,111 t 4 cH 441 CD "i-i g Cr+ a) 15.1) t--t PI 4 4 0) 0 (A o .4 ai -P • O 0 0 E-I F-I .

q c,_, ,in 9-1 0 5 CA .4 • F-T1 ft' O P. -.4.

0 isl C) Frai rci ON c1-1 0 q 48 e_.

0 1 i i - 4 '-: ,, 0 0 r_i 0 to 0 Ea el-.
c,_, • ci.., •r-i r:4 c) a) -P co ff) 1 0 *1-1 0 0 'CI • H 0 +.1 al 0 -P C6 PI o ..--- o En o o g•--, E-1 c.o to O 0 cr) cd g t g 1 E1 Uri t,.0 1-9 4 0 H -1.2 ,c) 0 OS Z ▪ ▪ ▪ I f S I •S I I d I I 8 If I A r I x ents 1958 lU:'r'�.J.J.
''B" Other No.of Year of Assessment Employees Assess Traders ssess Individuals �ssess Companies �ssess Total ents r-� I �o-� I r -�I i I I 8 1 1 ¥ 11 $ I Lu 2a5,029.ool1,576 I 5,325,912.ool 1,a1el 5,706,646.00 243 36,688,889.00 2,061 ,395,535.oo ,....,.

.

,ments .

• ents ta1 To No.of Assess ments Civil I No.of Servants Assess $ I I 114 95,105.00 I 128 I ments Head A.Gains or Profits from axr:, trade,business,pro­ fession or vocation B.Gains or Profits from axr:, employment (inclua.:.
hlg the value of board, residence allowance in kind) f4,187 µ,287,293.00 I 5,024'18,792,072.ool 381 or other 878 148,419.00 I 1,621 661,680.0011,oao 1,082,419.00 I 3,57911,892,sia.001 25 56,002.0013,60411,948,520.00 652,331.0019,592130,731,696.oo, - 9,592 f30 731,696.00 J C.Dividends,Interest and in or the Coloey.
Discount,ariBine receivod'in D.Pensions,Charges or from sources Annuities withui or w:J.+..hout Coloey the tllll3 0 00 459 104,891.0 0013,'"'·' 011,120 I 1,033,739.00 I - 1,12011,033,739. and aey other profits E.Rents,Royal.ties,Premi 35 8;359.00 86 47;650.00 350 3n;159.oo 471 367;168.00 tu 8 1,002,925.00 589 1,370,093.00 14;001.00 , - , 25;236.00 · 32 '46;347.00 · 32 · 85;584.00 54 120,327.00 · 86 205,9n.oo - 605,987.00 588 322,861.00 73 arising from prop€rty · 3151 ·100;640.00 436 ' 99:032.00 I '736 Total.
Gross Income Asses!-5,989 2,2381044.00 7,797 20,160,674.

Deductions: Wear and Toar Previous Losses - Personal.

Allowance 3�663 3i741!825.oo 4i609 5;043;804.00 1,474 1,132;228.00 9i746 9;917�857.

Allowance for Wife 1,667 1,125,255.00 2,426 1,632,202.00 994 547,673.00 5,087 3,305,130.00 - - - Allowance for Children 1,556 1,165,647.0 .Allowance Allowanco for Life Total Deductions l.llb 7 .ll2 :701::j.OO 13.
504 9.6s3--:oos.oo 5.074 3 :124_0-':37.00 29.694 19.889.810.no 172 L123.2s2.oo 29.866 2Lo1,.062.oc Net Chargeable Income 5.12?_;276 00 10:so7.669.00 4...403.089.00 20�6·.011...oo � 2.?-..

;.2(?.00 1,0m:>�422.

72 Gross Tax Gharged 3.L22.

553,829.12 1i:;.lJ3g.s2 176.

�-;9.16 2/5.011 .29 11J:i.627 .Q"> 268.

721.66 Lf,fi,.

90b.27 25) Set-of:f Allowed(Sec.

l 7>1,.:02..,.

7>• Relief .AJ.lowee(Sice�48) , 16:6-r .• 70 117. :si:;1 .6� 203.263.40 lJ33.

'> r .97 386.07 .2' °Bb9-6�1 .21) 1.r:-J...

129.


'59 .1...;, 279.·�.J • & Relief Total Set-off 1 J l.l..l.i,,, 106.6015.

">7> Re:f'unds ts5l./b4.6J:i 3.08q.

t.la..61 l',.li62�667.2� 18.61iL7ln.

'1 Net Tax Collectible 3' Penalty Total.

Amount Collectible 548,326.09 643,605.00 4,467 3,208,646.00 - 1,335 298tl71.00 1Jl40 291J462.0C 368 52i748.00 2t843 -642�381.00 - , 6 7,-,.., 3· , 7' ,,--.

.
.

,,... ' '"'"'·J:il0.00 .290 l.21,.2"J1.00 8'18 190.211.00 .Ow:i 2., ,.OLuJ...00 - 9,746 9,917�857.00 5,087 3,305,130.00 4,467 3,208,646.00 2s843 642,381.00 "n ·-- ,, • 7.0w:i 2.101.0,,,.. 00 16.191.43 181:.123.14 08 I...786.1'3 ":58.r;'58� l.-7C9.q26.14 for Deoonoent Re1at1ves lisurance 2.8 0 3,097,933.73 15,563,721.72 18,661,655.45 .

l.Oq,_.z...i 9.B7'5.b0 1.1:.,q7.115 l...219. .

....... 7' .. n '76'7' "I 74· .r4 1 19.

5::;-i;.n 0 1,953 1,399,394.00 958 70 835,984.35 7:78:S.9 8 .096.

]_S 1g.?1..,?
]_S 1g.?1..,?

.

1,713,6 SS.6-S8.

:S96.00 j.819.1 2 902.27 4-7.423.82 1,855;491.20 a:186.ll 23.29 '701.61 - - 00 - 3 I\) I.JI!

, , 1 " - - • Head Year v4 L \Jo.or Civil No.or Other !

'lo.or �ssess Servants Assess Employees men ts men ts ;�bssment 1959 !Assess Traders Assess IndividuaJ.s ments men ts No.of TotaJ.

N'o.of Assess Companies Assess TotaJ.

ments men ts ____ ..,_ __ ,._ ______ _ N'o.of A.Gallls or n-orits rrom � 2 2 or vocation106 57, .00 139 119,361.rc 1 1,.4914,927,368.0 0 0 0 2 3,941.
19 31,695,3 0 56.

00 1,955 36,799, 97.00 i - - - � � - 1,736 5,1 $ i 2 any tracl_�,busine ss,pro- fession 3.Gains or Profits from arry employment ( includ­ i?lg the value of board, residence allo�ance in lind) or other ;.Dividends ,Interest and the Colony 791 149, ).Pensions,Cha.rges in or Discount,arisinc received.in or from sources the Annuities within or vd.thout Colony 0 ,696.0 �.Rents,RoyaJ.ties,Premiums 395 4 02 , 3,896 n,1�7,�06,00 0 00 5,379 18,949, 34.
304 542,3 2 6.00 9,579 3 0 2 8,866.00 - ,6 - 9,579 Bo,628,866.00 2 67.00 1,756 677,886.

0 0 oo 898 1, ,889.

1 00 3,445 1,838,042.0 3 81,381.00 3,468 1,919,423.0 0 2 0 2 88 287,893.0 0 67 81,68 0 .00 75 2 2 ,271.00 - 77 - 700 772, 2 71.00 t. Wear and Tear Previous Losses Personal Allorrance � and any other profits 2 0 2 arising from property - 98 , 93; 98. a sseQ� TotaJ.

Gross Income A D e uc Jons: - ea • _5;:;,.,t..,:48:..;;..;;.6--1-l...;;.

:1;.1, • ..;.83;:;..9�;:.;;;9..:..7,:;,.9•;;..;o;...
;o_..,_ 7J...1.E.;;8.19.

;;.6,._ , 0 ,334 84,866.00 2;.;;o,..;;;;11�9:..i•:..;;.0�40.;;.;.:;.;;o..;;..o..,.3,;;.,i.',;;;2;.:.7.

;:.2 ...

6-i.:..:;,9..

;;.0 2 2 2 8.00 _305 _ 3 , 6�464.00 39 _ 4;6 19,541+.00 69 53,421.

- 00 6_,;�r.,:;'3.

;;l,_2 2;;.5�1;...,-., 3�1;;.a .. � 799"'"�r.

::1 •.

9.;;.6.:.;.o;;.;o:..,:::;.l6:::..•1..:9:.

;;;0 2 2 00 2 � _ 54;610.00 .

85 1,8 85?70 2 .00 39 161,8 0 2 0 ,459.00 1,153 544,670. ,211.00 9 2 2 7.i..:•:;.

;;o ___o �5r7_o •• 6_;6h.� ..

.


:.5_: 2 0 0 0 87,107.0 , 0 452 2 2 2 55, 9.00 108 81.00 0;;.

;;o .....

16.�.�6;.

:;:SL.--,t;; 3:;.;;8;..i;•..;;.86.;.,·5.

:;.,j.l,,::;3._31_._o_o-+-,; -· 0 0 69 93,45 ,344,047.00 1,144 .5 0 1,405.

0,487.00 2 -51 - - - 22 0 2 n 0 2 " " n Total Deductio1:s Julowance 3;995 3;569,789.

00 2 91§931.
00 2 91§931.

�.690 '788.��00 �l:�;.2 0 22 10;775 9;55 1,294 1,081,346.00 5;486 4;899, 8.0 0 2 2 0 2 0 0 2 0.0 9;0 4;787 3, for Wife 1;673 1; 0 765 5 11;442.00 - �330.0 8 92. ;349 1;600; 2 2 2 7 1,47 1;9 " Children 1,568 1,163,511.00 43,879.00 ,019.00 694 608,349.00 4,189 3, 11 De.I>eno.ent 0 0 2 5, 55.0 1,561 ,3 Rciatives1,493 Lif 2 2 :42s:714.oo - .846 '375.136.oo s:749 65:139.00 4:213 1. l'�ssfu-ance 2 0 2 �;,!.�,:�w"� 6 ?k.rB.efi.

"-�-F5· 575 9.

'1815.

905.

66 2.


949.684.. 0 L._ .t;U ../,�:>b.o�ts 2 --21�,!.;:-=2.'.

:.·:}�:2..1 H l.Y�5.57l.3 (...· � �'}'.-:.

}�!.\: 2 18 .146.

77 2 .3q3.19 -,;-:,';,1:� "'" �72°Cth.�r .

---+-'!:"'.184::::-:=,.;_;�i:;�;�9.

9�16 J�-: '}�ft .-��?-j "=i Tl 17 02 1.

768:6 2 2 8� 0 Net Chargeable Gross Tax Charg�a.

2 s:t-off aJ.

lom;C (Sec.

'.

)j, � ilief l.J.louoa.

(Seos.48&+ 9) '" & Relief' Total Set-off Re:f'unds _?R .64 Net Tax Collectible 511�:'6i 63 .8l.. � PenaJ.
ty Total .lmiount Collectible 516,121.31 1,776,805.48 9ll.q8l.6 2 43:678.4.8 2 7.1 6.23 +- 0�-.

8�0�,4�.�7�1 h�q �l R'1 0 746:816.2 - 0 0 - .00 3,347 -644,988.

0 0 .uu 1c .406.791.

0 2 2 83 lq.L.i:;8.

�O .oo 1 .

5.

967 .32 2 ,783.5 75 .L0.'J5..),.l5?

2 2 93 47,80 Income �--- ;363.00 - -- f--:::2�5�1 1.7:9-8.68 · · I 0 0 .-:- 3 2 �,w ___ 2,.

+ - - - - , - R .375.6cjl=i.72 13.167.551.17 16.��.

0 2 2 i:;i7.

'31.L..62 57 .84 44 .

56.

78 75.

1 0 40.Q75.50 '10.71::54.�b 9.8 < .

'36 :+- -+- .

; ;.
'36 :+- -+- .

; ;.

; -: s:�2 --+-� L. o ,6�,�, .�2 :o lOh J.1 �q 106.04 _qi:, 0 .610.91 16 .l2 3.030:031.47 13.09 2 7 .

-15�678.84 66.42 60 0 45,710.31 13,097,897.35 16,143, 3, - -+--""!:ll�.6�.

'"!-0�'32�.�2�8 - - -+----="i6�8�.�09�9.:.

::,li.8� 145.518.99 .662.W 2 · 2 .945.26 7.66 0 �0;775 9,550,363.00 2 4�787 3, 11,442.00 0 4,189 3,243,879.0 00 3,347 644,988.

71.1...00 2 8.74.q 2:4.

8.

2 2 1.li.21.

74..00 .407 L.9.242.

l52-.

!_QQ_ 2 � 4 1.

963 .2311-.00 3 2 2 .00 9.l:535.


'Jb Classi:t'icaticn Gross Income Assessed % of Total Chargeable % of Income Total Net Tax % of Total • Gross Income, Net Income and Net Tax of Employees (including Government), Traders and Companies.
1.J'PENDIX "D" .Agriculture Forest & Minirig $:U..,751,ll6 20.9 14.8 10,476,153 Professional 697�114 Building Banking, Insurance & 776,192 - 1.0 1.1 $12,988�978 26.4 $ 5,351,219 7,981.i-�106 16.2 483,327 1.0 3,207,289 143,031 556,974 1.1 143,877 33.2 19.9 .9 .9 Finance 3,227,142 4.6 2,688,372 5.5 723,708 4.5 Distribution 8,512,919 12.0 6,767,473 13.7 2,510,519 15.5 Manufacturing & Processing Transport Others Government Total 4�013?025 5.7 3,688,3 06 7.5 1,594,977 9.9 I\) "" 1,263,390 1.7 931?194 1.9 15!167?497 11,839,979 16.7 4,917,028 10.0 8?236�995 16.7 21.5 $7(1,664,527 ---- 100.0 ��9,242, 753 100.0 353�928 1,577?502 514,612 2.2 9.8 3.2 $16,120,662 100.0 ....... ,.,, .
'\.

• Gross Income, Incom2_ and Net '?ax of Individuals and Companies compared by Industry.

� Chargeable IX "E" Classifice.tion G-r05s Income Assessed Chargeable Income Net Tax Charged .Agriculture Forest & Mining Prof e:::;sionaJ.
Building Banking, Insurance and Finance Distribution Manufacturing Proc�ssing and Employees Traders Companies Employees Traders Companies $ 2;805,786 $ 517,093 $llj428,237 $1,443,988 $ 213,096 $11,331,894$ 203,345 $48,522 i 5,099,35 2,827,59 0 253,082 7,395,481 1,611,865 137,644 6,234,597 360,911 40,809 2,805,569 - 483,327 - - 143,031 - 697,114 -- il1tployees Traders Companies 2 - 748,340 1,775 , , 26,0T!
, , 530,788 109 26,077 132,135 7 11,735 , , , 1,197,446 , 27,328 2,002,368 704,241 , 24,253 1,959,878 94,04-3 6,755 .622,910 1,611,730 1,927,023 4,974,166 900,054 1,005,571 4,861,848 148,012 209,125 2,153,382 , , , 349,368 33,527 3,630,130 415,070 39,690 748,630 9 - - 10,163,710 3,409,680 .
1,594,107 4,974,413 2,061,803 11,839,97 4,917,028 - 1,200,779 T12,461 295,575 509,466 - 514,612 - - 168,043 15#0 3,504-,803 27,304 1,695 1,565,978 199,743 15t365 716,086 30,392 1,297 322,239 $31,959,019 $6,906,312 �31, 799,196 il-5,450,163 �3,956,62 8 $29,835,962 �2,283,21 5 �746,816 $13,090,631 Tran�port · Others Government \0 C\I Total � APPENDIX "F" Indi vidual.s (Employees and Traders) '\ 0 • No.of Chargeabl1 I Tax- .

_!mJome Total.

Income Tota.JJ Gross Classif'ioation j payer .


.lieessed1 & Set-off I Tax Total.

Relief Gross 11' of 'fi of I I t of Net Tax i of Total.

Refunds Classif'ication by Industry or Occupational.

1959 Year of Assessment Group $ .Agriculture Forest & Mini� Professional Buildi� 841 8.5 81� 3�322,871 8.5 1,657,0 68� 3,080,6721 8; 697?1™ 1.8 406,1811 1 7.9 1,749,5091 2 147!11 9.0 2 2 .5 483,3 � 530,8?� 2.
7 1.9 132,475 3.9 4.4 2 .0 118 750,1151 4-,92} 4,186 401,720 13.3 143�031 4.7 105 378 132,142 4.4 45 tt $ 2 2 270�463 8.o 31 0?

$ 2 51!867 8.3 $ 1,635 462 Banking, Insurance and Finance Distribution 33J.1 1, 22 2 4, 77� 3.

2 a,49� 3.E 7 2 11 ,797 2 1 ,093 3.3 100,798 3.3 7571 3�538:7531 9.1 1:905:6 2 � 9.8 22 395, 1 I 11.

7 42,804 357,137 ll.8 1 94 2 0 4,7 Manufacturing and Processing 114 Transport 2 1 3 2 �8951 1.0 38 183,503 1.� 38,356 2 2 15�108 1.11 , 3 1.
454?7601 ,521 2 1.1 2 9,397 8,999 1.0 40 2 41 ll,839,979' 30.51 4,917,0 4,0 2 3,979ll3,573,39ol34.9I 1!036!216 ,429 36.311,31 1 2 2 2 5.31 5 8,133 8 I I 2 ,070 3,030,031 45 100.0 3,375,688 2 100.of a13s,865,3311100.ol 19,406,791' 11,0 15.7 16,723 1,068,036 2 514,61 ' 2 35.

17.0 2 83 1.0 I 340,503 38.9 31,e,a9 1.0 96,110 2 3,20 1100.0 106,413 Others Government Total.

\..__ • ,, -� • ' lPmmrx "G" Individuals: �mnloyees Classification by Industry or OccuEatiomJ.
GroBE 1959 Year of A.ssessment Classification No.

of Gross cf.
of Tax- Amount Total payers Assessed , 3 , $, Chargeable Income Total Tax Total Relief � of Gross ( of Set-off' & Net Tax ( o-r Total Ref'unds �- �- �- i Agriculture 711 2,805,786 8.8 Forest & Mining 657 2,827,590 8.9 Building 117 748,340 2.3 1,4431988 9.4 221,777 9.0 20,067 203,345 1,611,865 10.4 365,372 14.8 4,923 360?911 530,788 3.4 132,468 5.4 378 132,135 15.8 5.8 462 45 8.9 l,635 Banking, Insurance and Fina.nee 330 1,197,446 3.7 704,241 4.6 101,629 4.1 7,680 94,043 1.i .• 1 94 Distribution 3G6 1,611,730 5.0 Manufacturing 105 349,368 1.1 and Processing 900,054 5.8 182,282 7.4 38,127 148,012 6.5 3,857 168,043 1.1 36,661 1.5 9,397 27,304 1.2 40 Transport · ··llo.
Others , , 113 41 5?0?0 1.3 3,131 10�163�710 31.a Government 4,024 11,839,979 37.1 199, 711-3 1.3 30,611 1.3 219 30,392 1.3 4�974�413 32.2 864?772 35.1 103,750 772,4£1 4,917,028 31.8 528,133 21.4 16,723 514,612 }3.8 11,4-39 22.6 3,202 9�554 31,959,019 100.0 15,450,16 3 100.0 2,463,705 100.0 201,264 2,283,215 100.0 20,T/4 , Total �-\ \,- APPEND DC "H1' �duals: Traders Classi:rioation by Industry and Occupational Year of Assessment 1959 Group Net 'lb or Tax TotaJ.

Refunds No.
Refunds No.

of Gross � of Chargeable � of % of Set-on· Classi:rication tax- Amount Total payers Assessed $ .
Agriculture 101 517�093 7.5 Forest & Mining 28 253!082 3�7 Building 1 1,775 - ' Income Total Gross Tax Total and Relief ' 3 3 213,096 5.4 48,686 5.3 ' 164 137,644 3.5 40,809 4.5 - - - 109 - 7 , $ 48�522 6.5 40,809 5.5 7 - Banking, Insurance and Finance 1 , 27?328 .4 Distribution 391 1,927,023 27.9 '241253 .6 n,168 1.2 4,413 1 25.4 212,939 23.4 4,677 1,005,57 6,755 .9 209,125 28.0 Manufacturing and Processing 9 331527 .5 Professional 85 697?ll4 10.1 Transport 10 39�690 .6 ' ' 15,460 .4 1,695 4831327 12.2 147�ll2 15!365 .4 1�910 .2 - 16.1 4,186 .2 613 ; 848 3,409,680 49.3 2,061,803 52.1 447,657 49.1 236,753 1�695 .2 143,031 19.1 1�297 .2 295,575 39.6 $ - - - - 863 - 105 -' 84,671 1,474 6,906,312 100.0 3,956,628 100.0 911,983 100.0 250,806 746,816 100.0 85,639 Others Total 0 • I\) \0 • • • -t APPENDIX "I" Companies - Year of Assessment Income and Tax -Classii'ication 1c59 by Industry --No.
of Gross Income Classificatio n Companies Assessed $ .Agriculture 16 11?428!237 Forest and Mining 10 7,395�481 Building 1 Banking, Insurance and Fina.nee 35 68 Distributio n 26,077 .

Manufacturing Processing 30 3,630!130 and Transport Others Total 5 50 215 < of Chargeable % of Gross Tax � cr£ Set-off' & TotaJ.

Income TotaJ.

Total Relief Net Tax � of i , $ , $ 35.9 11,3311894 38.0 5�099,352 38.
7 - 23.3 6,234!597 20.9 2,805�569 21.3 - .1 26,077 .1 11,735 .1 - 2?002!368 4,974,16 6 6.3 1?959?878 6.6 _623,319 4.7 409 15.6 4,861,848 16.3 2,187,831 16.6 36,252 , .

11.4 3,50!�,803 n.7 1,577,16: 12.0 ll,183 2.4 716?086 2.4 3221239 2.5 - 5.0 1,200,779 4.0 540,351 4.1 68,188 7481630 1,594,107 Total Refunds i 5,099,352 38.9 - 2,805�569 21.4 - ll,735 .1 - _622,910 4.8 -.

2,153,382 16.4 1,803 1,565,978 12.0 - 3221239 2.5 .
509,466 3.9 37,303 , 31,799,196 100.0 I 29,s35,962100.0 13,167,557 100.0 116,032 13,090,631 100.0 39,106 - APPEND IX II J" Indi viduaJ.s: Em.E_loyees and Traders Income and Tax compared b;y: Industq and Occupation Classification Taxpayers No.
of Income Assessed Tax Assessed Gross Average Gross Average Agriculture 812 $ 3?322�879 $4�092 $ 270,463 $333 Forest and Mining 685 3,080,672 Professional Building Banking, Insurance and Finance Distribution MarJUfacturing and Processing Transport Others Government 85 118 331 757 114 123 3�979 4,024 697,ll4 750,115 , 4,497 8,201 6,356 , 1�224?774 3,700 3,538,753 4,673 , , 382�895 3�358 .
454,760 13?573,39 0 3�290 3�411 ll,839,979 2,942 406,181 593 147,112 1,730 132,475 1,122 112!797 341 395,221 522 , 38,356 336 , 32?521 264 1,312,429 329 528,133 131 ,._.)

\.>I I-' ll,028 1 $38,865,33 $3,52.l.i,t- $3,375,68 8 $306• +GeneraJ.
Average Income •General Average Tax ' • � ·I ' APPENDIX 11K" Average Gross Income & Net Tax of Taxable Individuals Comparison bz Industry or Occupational Group Classification Average Gross Income Average Net Tax Employees Traders Employees Traders .Agriculture �3�946 05?119 Forest and Mining Praf'essional Building • C\J Banking, Insurance and Finance Distribution ; Manufacturing and Processing TrEnsport ' Otters Government - - 4,304 - 6,396 .
3?628 4,4!>4 3?327 3,673 3,246 2,492 9�038 8�201 (�285 549 - , $ ,480 1,457 1,682 1,775 1,129 7 27?328 4,928 .

3�725 3,969 4,020 - 284 404 260 269 247 127 6,755 534 188 128 349 - ��506• ti3,345+ $4.,685+ �238* +General Average Gross Income *General Average Net Tax.

APPEND IX II L" Companies 1959 -Year of Assessment • Gross Income & Gross Tax: Average Income & Average Tax compared by Industry No.
of Companies Classification Income Assessed Tax Assessed Gross Average Gross Average Agriculture 16 e11,428,237 �714,264 � 5,099,352 $318,709 For�st and Mining 10 7,395,481 739,54.8 2,805,569 280,557 Building 1 26,077 , 26,077 11,735 11,735 Banking, Insurance and Finance 35 2,002,368 57!210 623�319 17�809 Distribution 68 4,974,166 , - Manufacturing Processing and 30 3,630�130 Transport Others 5 50 748?630 1,594,107 - 73,149 121,004 149�726 31,882 215 e31,799,196 $147,903+ +General Average Income *General Average Tax.
2,187,831 32,174 \..N \...>4 1,577,161 52�572 322,239 64,448 540,351 , - 10,807 - �13,167,55 7 t�1,244• ....._ IYear of ,------------ I Assess-I ment z, I ,, I ,._ I ,,, j 7 f••-Aa----191.0-1 I :Ja �J:i l2f!

I 15,!

I 20, .• In41 ft rota].

'l'a: Lite surance Surtax (a) (b) 1Compa¢.ee c1ua1a Other Com�es (b) Gros Tax 30f!
40- APPaDnT JtM!IS AID �.AX t, Cl 1929 1930 1931 1932 1933 1934 1935 1936 1937 193f 1939 1940 19U f 10�075.65 ,�.a, e,2a,.51 a,,a,...7' a,l21.23 8;1t87.83 2 8i291- 8,589.9' ' 8,a.6 8 965-28 a:53,.i.o 18;,.98.5' 1,.,,,.6o 18�086.08 � 310-'1 12,231.r.,2 e,s,.2.,s 8�5.72 6�786.31 8p5354 1 1,02,.6o a,2'7.76 7,873.08 ,,217.5' 14;297.00 18,5',6.,e 15;71-a.1.0 ,�159.

8,802.91 ,�058.

9�210.66 5,051.5� 6,012.21 - 2,141t..9ff.


- 5,007.66 - 2�575.0 - 1.,eG&.90 - 1!-,2J4.. 5 - 6,489.Jt.5 1.151.6 2�060.10 - 6;1.59.00 � e,s,e.10 - - 121�569.

105�812.

92,766.1, 27�7lt0.

u�o,,.o· 82,59().

78,435.6 39,220. u,o,,.o 82,062 eo;l.85.

40,091.

78,256.

39,127.

85i422•0 "2,710. ltlt,�8)8.

89,678.

83,329.

41, 66:, .4: - 183�:,.6: 200,818.


1;lt,08.02 196�i26; 319·,�� 1,a,.9.33 151t-;a21.a5 262�483.79 :,�119.39 11a;203.6a 2u;a29.99 6,236-4-9 181,864.43 311,984.2 6,098.62 240,568.60 364,323.64 225�059.

363;887.79 5,732.38 s;11t6.2, 113�502.30 278,999.39 s,m.,2 s,110.00 313;611.3 5,598.38 431;41a.1 571,594.06 s,988.28 q.051091f..B3 536,075.63 � 6,318.92 .696,597.57 ·886,36 0.10.

6,859.051,145,485.

1,353,163.

03 299�526.26 402,155.27 447;519.49 2 -- II j l 15ff 121 .. ·.

6- .

.

·- - ,- .
6- .

.

·- - ,- .

L. 1942 1 941 --·-:i 1943 2'390' • ..., ___ • 51,ae,..;!

'6,962.19 "6,925.70 39,9.7U•{; 86 25,1 ltOI 50tf 6otf - .

- .

• ,20 - 52'882.80 , '086 .J' 31t-,039.00 20, .20 - ;zg7, 7.u� - ' 100.JaJ.

'7,969J!

50,255.28 ,2,9'1.-60 .56,9'1.,.6, ,539.20 91,080.oo er.,055.ao - 600,06S.3i - Yun at JaaeaaD1111t l9",,-19't,G �� Im0118 .

.
.

, �a 309�863.04 591�736.92 25�892.1� ���1111g-�g 1495:6��-w ½��907.so - 191;644.42 - 1;250.45 2;309�957.1� 3�1oa;a52.66 3,051 _nt;;097.o6 l.6Sj776.82 3;344 13,;m.Gf 179,715•96 282;,.,2.1.2 595;922.

3;561 · 87,33s.of ,JJ+.1.ao - 7'8,06 9.86 - 1.29,uo.a 255,802.98 1,.12,as.,o 21,� 26,i.89.SO 119,179.eo l.67,m .,-.o� - 639#1.7l - Lite I Other .

• 1,635,916.36 • 7,293.03 06 2Jt.,9a,...a: ._..., • 3, :.,c.• Companies � Total 'fa an Indid c1uala .. 7,Ul.19 2,079,532.ri Total Gross Tax Aaaunmoe Ccapmd.es .

.
.

.

2.1:.

6o ,u a,592.

;4 1,926,03a.� 2,612,100.9 s,317.02 2,06a,oa7.9c 2,715,766.69 2,4.5lf.,520.98 2,243,274.76 Total Surtax (o) • " .

., - ,, • 6 - - I .

•...

I 19� 1 194:;, I 1946 I -·--------: � \o • "' (a)The Surtax for the Year of Assessment 1931 was 3org, for the Year of Assessment 1932 and subsequent on the 29th of September distributed 3<r.& of the total tax assessed.

years it was 5�.

The Income Tax Temporary Surtax Ordinance passed Deceased before that date.
The total Surtax for 1931, ·r1a.s, therefore , 19311 was not applicable to Estates.of persons less than (b)The rate of tax in respect and 101 respectively, for the Years of Assessment and 2(1;& for the Year of Assessment 1943; and % and 3� for the Years of Assessment of Life Assurance for the Years of Assessment , 1932 to 1939, % and 1,51a for the Year of Assessment 1940.
% 194].. 5'1 and 251 for the Years of Assessment 1942 and and other Companies 1929 to 1931; % and 12� respectively Companies 1944 to 1946. was J;6 0 I • (c)Surtax for the Years of Assessment 1944 to 1946 was levied on a net chargeable income in excess of $6,000.00 at the following rates: On every dollar of the first $2,400 On every dollar of the next $2,400 •• On every dollar of the remarnder •• or the Chargeable • • •• 1� 2df' Income 4CJ%i Years of Assessment 1947 -1957 Year of Ho.
of 1 ... ssess-Tax- 6¢ ment payerf 12¢ , 24¢ , 40¢ , 50¢ 60¢ Incane Tax Assurance Total Companies , Other Companies Individuals Life vi \JI Total Tax , 1947 3,9U $155;014.35 1948 4,512 188,974.44 1949 5,67) 164;1+21.00 1950 4,4lt 109;151.20 1951 4;022 205;279.20 1952 5;615 235;142.16 1953 6�89t 284�065.38 1954 1;w 313;621.68 1955 a;51£ 362�338.62 1956 9�843 420;403.96 1957 10,491 462,081.6 0 $195;110.u $140,665.68 169,550.88 240,812.40 236;968.44 165;742.56 269;522.52 290;310.28 341;011.00 397;799.28 452;004.72 517�923.48 612,217.08 660,230.64 544,977.84 $111;026.00 127,988.80 92,525.00 270,802.20 1,090,815.12 126;650.00 03;298.00 197;011.60 134;103.60 70;947.00 201;168.00 170;776.80 100;505.50 224;536.08 256;532.6L 191;691.20 122,757.5 144;109.5 305;672.16 236;961.60 363;503.68 280 ;052.40 102;193.50 413;685.84 319;340.40 193;599.50 300;562.60 2,187,450.41+ 68,859.34 0 437;075-40 2�556;325.10 75�688.57 493,276.56 377;307.60 231;549.60 1,239;037.z,.E: 43,400.34 50 40,352.97 0 249,315.00 0 281�317.20 1,649;925.12 50,384.12 1;939;3a7.5E 55,533.21 4,101,U-0.4].
4,433,243.46 5,018,333.19 6;146;382.64 7,903;236.50 9,756,910 .69 11,301,072.11 11;890,671.26 11;423;009.09 13,840,111.50 5,200,706.31 5,480,650.09 6,101,301.79 7,428,820 ,44 9,340,898.97 11,457,219.93 13,295,992.90 14;146,981.0 14,055�021.76 16,832,226.30 259;304.20 1;036;465.oE 567,817.80 2,899,936.SE 92,177.92 $201,576.00 $ s94;ou..41.

87,171.49 1;070,703.92 12;264.64 li-17,760.00 247,069.00 8,912.18 10,941.55 $ 4,377�465.86 $ 5,268,651.79 1,397;309.
347;931.60 $ 00;022.00 215;964.5 4 ...... ... • • • l "I APPEND IX "N" Year of Assessment 1958 l No.of Tax- payers Classif'ication 6¢ 12¢ 24¢ 40¢ .50¢ � l -1,200 209;506.50 7,598 2,532 822 360 162 189 l,2Cl -3,600 182,304.00 3,6Cl -6,000 59,184.00 6,001 -8�400 25;920.00 8,4Cl -l0,800 n,664.00 l0,801 & over 13,608.00 276,372.48 236,736.00 103,680.00 46,656.00 54,432.00 � � i - - - - - - 196,563.36 - - 138�534.40 - 207,360.00 93,312.00 155,520.00 108,864.00 181,440.00 � - Individuals Total Tax Li£e 60¢ on 1 ... ssurance Companies l5h 4� i $ - 209,.506.50 - - $ - 458�676.48 - - - 492�483.36- - 475,494.40- - - - - - - 817,102.80 402,246.80 - - 77,183.50 384�335.50 226,800.00 817,102.80 3,422,743.04 - - � ll,663 7 230 11,900 Lif'e Assurance 717,876.48 Total Tax 502,186.50 Companies - - -- - Other Comnanies Total Tax 502,+86.50 .
717,876.48 - Income .Assessed at each Rate 9,369, 775.nn 4.00 5,982,30 - - '°t<'\ 606,099.36 303,983.50 475,494.40 - - - - 475,4%--40 303,983.50 - - - 606,099.36 817,102.80 3,422,743.04 89,036.75 15,730,316.36 19,242,096.15 - - 89,036.75 - - - - - 1'5�730.316.36 15:730.316.36 89,036.75 2,525,414.00 1,188,736.00 607,967.00 1,361,838.00 ;D, 036, 034.00 593,578.00 35,028,784.00 55,658,396.00 $ 209,506.50 458,�6.48 492, 3.36 475,494.40 384,335-50 402,246.80 3,422�743.04 Other Total Tax Companies ' Al' PEI 'IDIX II ()II Individual.s -1958 0 • • No.
of Tax- payers 12¢ Classif ioation 6¢ 7,598 1 � 1,200 $ 209 � 506 .90 2,532 24¢ - - - $ 276,372.48 822 3�601 - 6,000 59,184.00 236,736.00 360 6,001 - 8,400 25,920.00 103�680.00 162 8�401 -10,800 11,664.00 46,6,56.oo 93,312.00 155�520.00 189 10,801 - - - - � 196;563.36.

- - - 207.,360.00 $ 138,534.40 13,608.00 54,432.00 108,864.00 1,201 - 3,600 1s2;304.oo 181,440.00 and ovor 40¢ , - - - - $ n�183.50 - 226,800.00 � 817,102.80 50¢ .

60¢ Total.
60¢ Total.

Tax & 209,506.5 0 4.58,676.48 492,483.36 475�494.40 384�335.50 402,246.80 11,663 Total Tax I In:}om\3 J, ssessed - at each rate 502,186.50 717,876.48 606,099.36 475,494.40 303,983.50 817,102.80 3,422,743.04 , $8,369,775.00 $5,982,304.00 �2,525,414.00 $l,188.,736.oo $607,967.00 $1,361,838.00 \.,,I -J $20,036,034.co • ... • r- AI'P]NDIX "P" Civil Servants -1958 No.

of True- payers Classification 6¢ 12¢ 24¢ 40¢ - _, ·� 60¢ 1., Total Tax 3,132 .
1 -1;200 $ 85;989.66 - 911 1,201 - 3�600 - 65,592.00 205 3�601 - 6;000 88 6,COl - s;400 18 8�J.i01 -10,800 6 10,�0l - - $ 94�505.04- - .

- 14;760.00 59;040.00 $ 50;383.92 6;336.00 25;344.00 50;688.00 1,296.00 5;184.00 10;368.00 432.00 1,728.00 3!456.00 & over .

- - - - ,50 - �00 �2,029.40 - $ 85�989.66 160,097.04 124,183.92 115,321.60 42,631.50 30,605.40 � 32;953.60 17;280.00 5,760.0C � 8,50., 7,20().

4,360 Total Tax 174,405.66 185,801.04 114,895.92 55,993.60 ,50 15,70":, 12,029.40 558,829.12 .
, , , , , , , ' Income 1' .. ssessed at u:i.ch rate �2, 906,761.00 �1,548,342.00 �78, 733.00 0139,984.00 .

�31,40· JO �20,049.00 85,125,276.00 Other Employees , - 3,730 1 -1�200 � 102;498.96 1,155 1,201 - 3,600 83,160.00 no 126,144.00 ·4383,601 - 6,000 31,536.

14,904.00 59,616.co 119,232, 207 6,C'Ol - 9;400 97 8,401 -10,800 6�984.00 27;936.00 55�872.00 116 10,801 8,352.00 33,408.00 66,816.00 - -, � 112; 562.88 �� 129:892.56 - & over -1958 :"'!')

- .
- .

- .. � 85�813.60 93,120.00 111,360.00 $ 47,4: 139,21 _.oo ·.

:.oo I �399,592.20 $ 102;498.96 213,052.56 270,242.88 279,565.60 231,403.00 758,728.20 5,743 Total Tax 247,434.96 376,996.56 354,482.88 290,293.60 186 6'--1 .• 00 I 399,592.20 , .,.

1,855,491.20 Income assessed at: each rate �,123,916.00 $3,141,638.00 �,1,477 ,012.00 �725, 734.00 i373,3f ,.

:.oo I �65,987 .oo �10,507,669.00 '\ ,AppmI).1X "P' 0 Traders - 1958 1· ' --� -, .

r No.

of Tax- payers ' Classif'ication 6¢ .
-.- •" 12¢ 736 466 1;201 - 3;600 179 3;601 - 6' � 65 6;co1 -fb�400 47 a;i:.01 - 10,800 67 10 ,,Wl & over 1 -1;200 ---r 20�817.88 , - 33,552.00 � 51;974.88 12,888.00 51,552.00 4;680.00 18;72a.oo 3,384.0C 13;536.00 5,024.00 19,296.00 - - � 33;616.56 - 37;440.00 � 17;767.20 27;072.00 45;120.00 38?592.00 64,320.00 - - - - i 21;189.00 - - - - - 80�400.00 $4-05,481.20 24¢ - , - Total Tax , $ 20,817.88 85,526.88 98,056.56 80,607.20 110;301.00 613,113.20 40¢ 50¢ 60¢ �··...- 1,560 ir.,_•otal Tax Income Assossed at each rate � sn,345.88 155,078.8 8 136,720.56 129,207.20 101,589.00 405,481.20 1,008,422.72 , , , , , , , , 81,.
}!9,090.00 �1,292,324.00 C569,669.oo �323,018.00 �203,178.00 �75,802.00 , , \>I \0 • �,403,089.00 "t C 0 3 - 1 0 I D N • 0 .

4 0 • A C • 4 - 1 i t o c : •Y 1 .

1 D C 3 H 0 I • C D uotg-enjcssvio .

3 ( f * 0, T N A N A N 4 • .

N 0 0 O N V I i V 0 N O D N H A N N O 3 C 0 ) .

N N O 0 ' F - O C 0 ' - F 0 0 0H H 0 I V N O 0 O C 0 0 0 0 0 0 0 0 0 0 • A N N O O C 0 • • • • • n a H O o t t H 1 V N O ) N O O O C 0 0 0 ) N 0 0 • • • 0 • 0 0 .

o c • 0 0 0 0 • O N ` P .


O C 1 - 1 I V O t 1 - 1 " F • 0 " F - I - I v i .

S N .

: ; 7 • 1 .

1 N D N I N O N O N - r - I V - N O ( - - 1 , .

.

, .

.

4 .

- o o N .

.

O .

N • • • • 0 1 .

.

- N O 1 .

- - A N J N N O A N 1 .

- - - N o o l 0 N N O O C • - P - 0 0 0 0 * 0 - 0 0 0 0 N O 3 0 D O - I 1 N H O N • ) R C D C .

H u C ) l C I I 0 N O C J O C 0 3 - ) 0 13 P I- .


• g 0 l t 0 o : i g 1 1 d ' 0 1 0 - 0 N - 4 , L 3 - 1 0 • ' l c I - I A I 0 , - : 1 , Y k D C 4 - I 0 0 3 - 1 H 0 h c ) P 0 S I D C D C 3 f C 0 0 i o P D C , E A C + ( l 0 D N - P - ' a . '

' t I • I i X !

Oi t O C O C t 7 '- = I I I ' 6 ,1 • • • ' 2 4 \ .

1 .

1 Y N 1 .

- - n d N • • I V O N 4 - - O C ) N 1 - - 1 0 0 N O • D N 0 0 0 0 0 .

S I I N O O C D N 0 D N I .

- 0 1 • L 0 • • .


1 T N 0 0 0 A N I V 4 - - • I V 1 1 1 4 O N D N O N N O T N - P - i ' n J .

N .

4 / 1 N o O v U N G • • • • C C 3 0 • • • 1 3 1 0 0 0 N O I - I I - I 1 - I " •P I V • • • & I - - • ) N 0 .

N O H • D N 0 I I •• 1 I N 0 - \ N O 0 3 c 1 o t I # 1 1 1 1 1 N ) N o *c I -- O C 4 J N 3 - 1 F c o N / * g 1 4 0 b 0 T N O C O N O C H H P O C N 0O .

r c 4 4 1.

• I • • I V 1 V 1 V A N • 0 4 .


- • H O N • H ) .

N 4 / .

.

C • k l e : I I I I I I 0 ) 1 1: • 0 .

4 4 \ " O n • G t T N O C O N O C N O 0 O C H O C N ) I 0 .

0 • I 4 / .

.

k • 1 V • I V V I l s .

.

C D N • 1 3 .

1 O C • • V I - 0 .

0 0 0 0 N I V V I • • 68.822.21.L.

I W T N 0 4 J - - • N O ) N .

.

N O H • ) .

P 0 I V ) N I O D O N I D N 4 .

- O C 0 H ) .


N 0 H WM 0 • • H 1 n n- 0 o c • • • 5,737,662.00 D N A N A O N * .

0 • 1,178,153 .00 I oo•ctL`88c`t 0 .
% N O O N H O N 0 • 0 O C N O 0 O C N O 0 • 0 o0•5L8`0.6`sz ▪ ▪ APPENDIX "R" -1959 Individuals 0 0 No.
of Tax- payers Classification 6¢ 12¢ 7�031 1 -1;200 t 194;152.02 - - - - 8 194,152.02 - - - - - � 266;023.44 2,530 1,201 - 3;600 182,160.00 448,183.44 55�440.00 221,760.00 e 1a3;995.76 no 3�601 - 6;000 - 461�195.76 339 6,001 - 8,400 24�408.00 97;632.00 195;264.00 152 8,401 - 10,800 10;944.00 43;n6.oo a7;552.oo 145,920.00 8 68,073.50 - 444,885.20 356,265.50 14,832.
()0 59,328.00 118,656.00 197,760.00 247,200.00 $ 833,227.80 471,003.ao - - - t' 121;sa1.20 - 206 10,801 & over Total Tax 24¢ 40¢ , , 50¢ 60¢ ll,028 Total Tax 481,936.02 688,519.44 585,467.76 471,261.20 315,273.50 833,227.SO 3,375,685.72 , , Jncome 11.ssessed ut each rate ,�a,032 ,267 .oo �5,737,662.00 i2,439,449.oo �1,178,153.00 8630,.547.on �1,388,713.00 $19,406,791.00 * ".

., &.

... G 0 G No.
o£ Tax- payers .APPENDIX "S" Civil Servants -1959 Tax Structure , Classification 6¢ 12¢ 24¢ 40¢ 50¢ 60¢ Total Tax 2,773 931 219 76 22 3 1 - 1,200 1,201 - 3,600 3,601 - 6;000 6;001 - 8,400 s;401 -10,aoo 10,801 & over - - - i 74,636.34 94�346.40 - - 67,032.00 - 63;012.00 15,768.00 $ 51;668.16 5,472.00 21;8aa.oo 43;776.00 1,584.no 6,336.oo 12;672.00 864.00 1,728.00 216.00 , - - - - � 29;7.50.00 - - - - $ 6�610 • .50 - 3,600.00 $3,113.40 12,401.40 i 74,636.34 161�378.40 130,508.16 100,886.00 48,322.50 2,880.00 21;120.00 � , 4,024 Tota1 Tax 164,708.34 186,506.40 109,844.16 53,750.00 10,210.50 3,113.40 528,132.80 Income .Assessed at each rate , , , , , �, 745,139.00 $1,554,220.00 �57,684.00 �134,375.00 �20,421.00 �5,189.00 84-,917,028.00 No.
of Tax- payers Classification 6¢ 12¢ 24¢ 40¢ 50¢ 60¢ Total Tax Other Employees -1959 Tax Structure .

, 3,521 1,173 1 - 1;200 3;600 6;000 8;400 1,?0l - 3;601 - 6;001 - 8;401 -10,800 10,801 & over 402 196 92 146 .

5,530 ·, I '- Total.
Tax Income Assessed at each rate - - 125�616.12 - � 99;147.90 i 84;456.00 28;944.00 14;112.00 6,624.00 10,512.00 , - - $ 102;129.60 115;776.00 56;448.00 112;896.00 26;496.00 52;992.00 42,048.00 84,096.00 - - - - i 76;650.00 88;320.00 140,160.00 - i 99,147.90 - - - � 44�173.50 - 210,072.12 246,849.60 260,106.00 218,605.50 900,790.20 175,200.00 �,774.20 243,795.90 366,384.12 352,113.60 , , , , 305,130.00 219,373.50 448,774.20 1,935,571.32 �,063,265.00 t'3,053,201.00 �,467,140.00 8162,8:!5.oo �38,747.00 8747,957.00 �10,533,135.00 - -- APPl!m)IX "S" Traders - 1959 Tax Structure ., ,, No.
of Tax- payers Classification 6¢ 12¢ 24¢ 40¢ 50¢ 60¢ Total Tax 737 1 -1;200 426 1�201 - 3;600 149 3,601 - 6�000 67 6,001 - a;400 38 8;401 -10,aoo 57 10,801 & over 1,474 Total Tax Income f.ssessed ·at each rate 8 - - - � 20�367.78 - , - - 30,672.00 46,060.92 10;728.00 42;912.00 0 30;198.00 4;a24.oo 19;296.00 38;592.00 2�736.00 10;944.00 21;888.oa 16?U6.on32�832.00 4?104.00 135,628.92 73,431.78 , 123,510.00 - � 20�367.78 - - - - - 8 21;1s1.20 - - 36,480.00 e 11,2s9 • .50 - --�-------.
----· 54�720.00 68,400.00 ll2,381.20 85,689.50 381,340.20 911,981.60 76,732.92 s3;a38.oo 83,893.20 a9;337.50 �381,340.20 557�812.20 , , C1,223,863.oo i1,130,2u.oo �514,625.00 $280,953.00 $171,379.00 U35,567.oo �3,956,628.00 -·-·.

.

.

, - e; • ------ --- • ... .

., • 'I - v l "'"" 1..PP.
'11.ROIX "T'' Incidence of Inoonl'e�Tax ,i;-··�viduals other than Government I 11 Afil: icul ture" , Income Group Amount (· % Chargeable Income Group Cumulative Rate /.mount Tax Group i Cumulative 13.0 39.8 60.1 73.9 83.8 100.0 - 1 -1;200 1,201 - 3�600 3�601 - 6;000 6,001 - 8,400 8,401 -lC,800 l0,801 & over Income Group 8 623;068 585;151 228;837 93;587 53,600 72,841 - 37.6 37.6 35.3 72.9 13.8 86.7 5.7 92.4 3.2 95.6 4.4 100.0 6¢ � 37;384.08 12¢ 70,218.12 24¢ 54,920.88 40¢ 37;434.ao 50¢ 26,800.00 60¢ - 13.8 26.0 20.3 13.8 9.9 16.2 43,704.60 �1,657,084 �270,462.48 ' APPEN1JlX "U" Incidence of Income Tax -Indi vi.duals "Forest and Mining" other than Government -- Income Chargeable Group Cumulative 1 1fe .l'lmount Rate Tax Amount Group tb Cumulative ,;g 1 -1,200 1,201 -3,600 3�601 - 6,000 6,001 - 8,400 8,4,::,1 -10,800 10,8)1 & over .
� 529,046 30.2 30.2 438,797 25.1 55.3 272,018 15.5 70.8 188,161 10.8 81.6 U6,590 6.7 88.3 204,897 11.7 100.0 .

6¢ � 31�742.76 7.8 12¢ 52,655.64 13.0 24¢ 65�284.32 16.1 40¢ 75,264.40 18.5 50¢ 58,295.00 14.3 60¢ 122,938.20 30.3 7.8 20.8 36.9 55.4 69.7 100.0 �,749,509 �06,180.33 .arr.
II Incidence of Income Tax -Individuals other than Government "Professional" Income G!-oup Amount - Chargeable Income Group Cumulative Rate " % Tax Amount Group Cumulative % � 1 -1�200 1,201 - 3,600 3.,601 - 6,000 6.,001 - 8,400 8.,401 -10,800 10,801 & over $ 89�423 117,883 69,470 46,515 37,002 123�034 18.5 24.4 14.4 9.6 7.7 25.4 18.5 42.9 57.3 66.9 74.6 100.0 6¢ 12¢ 24¢ 40¢ 50¢ 60¢ $ 5,365.38 14.,145.96 16,672.80 18,6o6.oo 18�501.00 73,820.40 3.6 3.6 9.6 13.2 11.3 24.5 37.2 12.7 49.8 12.6 50.2 100.0 483,327 147.,lll._54.
APPEND!X "W" � • Incidence af Income Ta.x - Individuals other than Government "Distribution" # 1,905.,625 Income Group 1 -1;200 1,201 - 3�600 3�601 � 6�000 6�001 � 8�400 8�401 -10.,800 10,801 & over $ 649;6.54- 581;310 245;ss3 121,037 55,981 251,790 - Amount Chargeable Income I Group Cumulative � ( Tax Rate Amount I Group I Cumulative ;C � 34.1 30.5 12.9 6.4 2.9 13.2 34.1 64.6 77.5 83.9 86.8 100.0 6¢ 12¢ 24¢ 40¢ 50¢ 60¢ 9.9 $ 38;979.24 9.9 17.7 27.6 69,757.20 14.9 42.5 59;004.72 12.2 .54-.
7 48;414.80 7.1 61.8 27,990.50 38.2 100.0 151,074.00 395,220.46 .,.

. "

t, ... � APPEND IX _'l.J� Year of PA; ment.1959 Not Taxables examin ed in period M&, 1959 -April, 1960 Emplgyees and Traders classified by In&lstry , Classification Agriculture Forest & Mining Professional Building Banking, Insurance & Finance ni stributi !

{anufacturing & Processing Tra..."1.sport others G-overnment on • � Total No.

o'f Cases 383 176 26 8 21 311 70 .


74 1,082 881 3,032 Gross Income Allowances $ 533,552 358,547 41,639 12�223 35�797 463,809 124,214 ·132,786 1,591,584 1,647,694 $ 942;099 440,842 53;961 15;263 45;942 735;947 169�293 216;s71 2,328�162 1,962,628 4,941,845 6,911,808 Aff'!ND IX "Y" Year of Assessment 1' Not Taxables examined in period May11959 - April.
1960 Emplo;yees other than Govermnent classified by Industry Classification Agriculture Forest & M�ning Build.illg Banking, Insurance & Finance Distribution Manufacturing & Processing Transport Others Total.

No.

of Cases llO 162 5 18 48 48 17 477 885 � Gross Income Allowances , $ 182,212 3o6;217 6,892 29;247 81�209 88,399 27;275 833,190 $ 224,670 363�184- 7,664 37,229 105;500 n2,22O 33,719 1,on,293 1,554,641 1,895, '..87 � • � ., t. . "
Year of .Assessment 1959 Not Taxables examined in period May, 1959 - .April, 1960 Traders classified by Industry or Occupation ·,..._ , Classification No.

of Cases Gross Income Allowances Agriculture Forest & lb.ning Professional Building BP,nking & Insur�e Distribution Manufacturing Transport others -- Total .
& Processing • � 273 14 26 3 3 263 22 57 605 $ 351,340 52;330 4].,639 5;331 6;550 382,600 35;815 105;511 7.58,394 , i 718,229 77,6.58 53,961 7,599 8,713 630,439 57;073 ·1a3;152 1,316,869 , 1,266 1,739,510 3,053,693