'File 19/176 III (C 51) Bahrain Finances' [‎145r] (305/687)

raising revenue is yiite understood*
It is however interesting to remark that the only
comment on this change of duty came from a British firm
whose imports are quite unimportant in value to the
State ? and. even so, such imports are for certain
'permitted 1 persons in a commodity which is admitted
only bv a special # concession by H, J,, the Ruler. The
comment resolved itself into the suggestion that imports
whose invoices were dated prior to tne date of the
change in duty should be admitted at the urior existing
rates, accompanied with the curiously ingenuous state
ment that such was the custom according to 'interna
tional law T I
These changes inthe rates of import duty explain
why the total collections, above, of duty from steamers*
cargoes is larger in 1351 than in 1350; and same may
be analysed thus:-
Collections § 5/L -- Rs 2.50.346/-
7i$ 23 833/-
10f — 16,118/-
15f — 4 103/-
Rs 2,94,400/-
If. however, the collections for the year 1351 had been
all at the rlat rate of five per cent ad valorem, this
item of Rs 2,94,400/*- would have been 2,75.662/-, e
difference of h 18,738/- and it is this figure which
enables one to form a just comparison between the two
years. It will be remembered that the rate of lifo was
m force for nine months, and the rates of ten oer cent
and fifteen per cent were in force for three months only;
and they have nroduced an increase in the receipts of
Rs 18,738/- only, a fact which seems to justify the ex
pectation that the ten per cent rate might with fair
ness be applied to all imports except tobacco etc.,
and alcoholic liguors, which I suggest could easily
bear a duty of 2b| ad valorem.
The changes in the rates of duty, however, have
had a more marked effect in the case of collections
unon postal parcels; the sum of Ks 16,519/- is made up
thus:-
Gollections § 5%, - xu> 2.066/-
^ 7i^ - 8 500/-
« lOf - 5,903a-
* 15/1 - 50 A
16,519/-
If the flat rate of five per cent had been main
tained, this figure would have amounted to Rs 10.702/-
only; out so Barked a difference is to be expected,
since articles of the luxury ijve are more likely to
come hereas parcels than as general cargo. Although
the quantity of aarcels have considerably decreased in
the past year.
The same remark may justly apnly to passengers'
baggage but it is not quite so pleasing to see a decrease
in the collections for Export Duty which is collected
upon dates and pearl shells. The inference is that
less dates were exported, which was to be expected, as