MATCH DUTY.

The receipts during the year were £3,579,000, as compared with £3,345,000 in 1925-26, and the Budget estimate of £3,360,000. There were some forestalments at the end of the year.

The proportion of imported matches showed a further increase during the year, being about 58 per cent. of the total, against 50 per cent. in 1925-26 and lower proportions in the preceding years.

In reading the following table it should be noted that the imports of matches were prohibited from the middle of 1916 until 1919, and that the deficiency thus caused was not completely met by the home output, so that the total supply was below the demand. The result was a great increase during 1917-18 and 1918-19 in the use of mechanical lighters, which were subject to duty from 1916 to 1921.

73,012 2,040 75,052 1,023,561 97

12,780

737,778

122,903

810,790

135,683

:

354 6,663,978 1,090,659 6,666,018 1,091,013

13,134 7,401,756 1,213,562 7,476,808 1,226,696

264,409 892,898 199,564 1,916,459 463,973 24 6,298,124 1,482,072 6,298,221 1,482,096 1,023,658 264,433 7,191,022 1,681,636 8,214,680 1,946,069 3,606,989 932,281 2,034,434 503,377 5,641,423 1,435,658 585,678 151,291 7,307,984 1,805,069 7,893,662 1,956,360 4,192,667 1,083,572 9,342,418 2,308,446 13,535,085 3,392,018 2,761,835 713,473 1,884,333 464,614 4,646,168 1,178,087 688,807 177,942 6,800,785 1,690,050 7,489,592 1,867,992 3,450,642 891,415 8,685,118 2,154,664 12,135,760 3,046,079 2,595,861 670,615 2,178,200 543,616 4,774,061 1,214,231 1,661,997 429,347 6,352,942 1,578,609 8,014,939 2,007,956

4,257,858 1,099,962 8,531,142 2,122,225 12,789,000 3,222,187 2,936,112 758,526 1,841,725 459,750 4,777,837 1,218,276 1,758,029 453,988 5,394,036 1,340,499 7,152,065 1,794,487

4,694,141 1,212,514 7,235,761 1,800,249 11,929,902 3,012,763 4,650,411 1,201,217 7,158,205 1,780,936 11,808,616 2,982,153

3,315,526 856,504 1,746,927 435,989 5,062,453 1,292,493 1,855,477 479,263 5,419,419 1,349,660 7,274,896 1,828,923

5,171,003 1,335,767 7,166,346 1,785,649 12,337,349 3,121,416

3,898,259 1,007,036 1,579,683 394,118 5,477,942 1,401,154 ..2,031,991 524,872 5,498,453 1,369,099 7,530,444 1,893,971

5,930,250 1,531,908 7,078,136 1,763,217 13,008,386 3,295,125

4,756,409 1,228,728 1,289,573 321,670 6,045,982 1,550,398 1,868,292 482,454 5,267,178 1,312,120 7,135,470 1,794,574

6,624,701 1,711,182 6,556,751 1,633,790 13,181,452 3,344,972

6,566,139 1,692,586 1,106,702 275,876 7,672,841 1,968,462 1,668,344 430,361 4,739,326 1,180,019 6,407,670 1,610,380 8,234,483 2,122,947 5,846,028 1,455,895 14,080,511 3,578,842

Figures for United Kingdom. For 1922-23 the figures in ordinary type show the Revenue collected in Great Britain and Northern Ireland and the corresponding dutiable quantities; those in italics show the revenue attributable to Great Britain and Northern Ireland and the corresponding dutiable quantities. For later years the figures refer to Great Britain and Northern Ireland only.

(a) The bulk of the supply throughout has been contained in boxes not exceeding 80 matches; in 1926-27 the total excess in boxes containing more than 80 was: Safety, 522 standard gross, Other Sorts, 31,561 standard gross.

(b) Duty increased from 3s. 6d. to 5s. 2d. per standard gross on imported matches, and on homemade matches in proportion, from 23rd April, 1918.

SILK DUTIES.

Under the Finance Act, 1925, new Customs duties were imposed as from 1st July, 1925, on imports of natural and artificial silk, and Excise duties on home-made artificial silk. Under Section 5 of the Finance Act, 1926, the warp and weft in silk tissues, if one was composed of discharged yarn and the other of undischarged, were made taxable at the separate rates of duty applicable to discharged and undischarged yarn respectively; and articles of apparel imported for private use and not for sale were, at the option of the importer, made chargeable with duty on their whole weight at double the specific rate appropriate to the highestdutied class of silk contained in the article, instead of being charged with an ad valorem duty. Certain changes were also made in the drawbacks; these, together with the rates of duty, are set out in Tables 126 and 127.

The estimated revenue for 1926-27 was £6,500,000 and the the actual receipts were £5,667,000, showing a deficit of £833,000. The following tables show the quantities of silk delivered for home consumption, and the amount of duty paid, under each tariff heading.

Any other Articles made wholly or in part of

.. 2,045,448

Silk or Artificial Silk:Where the article is made wholly of silk or artificial silk, or where the value of the silk or artificial silk component exceeds 20 per cent. of the aggregate of the values of all the components of the article Where the value of the silk or artificial silk component exceeds 5 per cent. but does not exceed 20 per cent. of the aggregate of the values of all the components of the article Where the value of the silk or artificial silk component does not exceed 5 per cent. of the aggregate of the values of all the components of the article

Articles of apparel charged at double rates under Section 5 (2) Finance Act, 1926 .. Duty on made-up articles admitted at fixed

rates ..

Deduct Drawbacks

Total

(a) From 1st July, 1925.

(b) Difference between amounts collected in, and allocated to, the Isle of Man.

1925-26 (a) 19,864,686 505,322 17,558.942 442,915 889,020 281,047 607,973
1926-27 27,171,223 927,279 26,570,283 860,530 1,350,027 643,444 706,583

(a) From 1st July, 1925.

(b) The duty is paid in the succeeding month to that in which it is charged. Hence the quantity
"duty paid" in 1925-26 covered one month less than the quantity "charged with duty."

NEW IMPORT DUTIES.

These duties (the "McKenna " duties) were first imposed in 1915, on imported cinematograph films, clocks and watches and component parts, motor cars, motor cycles and musical instruments, and accessories and component parts, and were thereafter renewed annually until 1st August, 1924, after which date they lapsed. They were re-imposed as from 1st July, 1925, by the Finance Act, 1925, without the limitation to twelve months' duration previously in force. Under Section 3 of the Finance Act, 1926, the exemption from duty in favour of trade motor cars and certain other motor vehicles, and component parts and accessories thereof, was withdrawn as from 1st May, 1926.

The Budget estimate for 1926-27 was £2,800,000, and the actual receipts were £2,712,000.

In reading the following tables it should be noted that imports of musical instruments and of dutiable motor cars and cycles were restricted from March, 1916; imports of gold watches and cases from December, 1916; of other watches from September, 1918; and of clocks from February, 1917. These restrictions lasted until the latter part of 1919. Further, the repeal of the duties in 1924 was preceded by a slowing-down of clearances, and prior to the re-imposition of the duties in 1925 there were heavy forestalments.

TABLE 69.—New Import Duties: Net Receipts.

Figures for United Kingdom.

† For 1922-23 the figures in ordinary type show the revenue collected in Great Britain and Northern Ireland; those in italics show the revenue attributable to Great Britain and Northern Ireland. For later years the figures refer to Great Britain and Northern Ireland only.

(a) Duty on articles of Empire origin and consignment reduced to two-thirds of full rate, 1st September, 1919.

(b) Duties lapsed as from 2nd August, 1924; the minus amount is due to excess of repayments. (c) Duties reimposed 1st July, 1925.

(d) Exemption from duty of commercial vehicles and parts and accessories thereof withdrawn 1st May, 1926.