Western Ausoalia.-The§um of 44931.
was received on imported spirits, and there are other import duties and various licences. The total expense of the civil establishment was 97781., and the largest items were 17291. maintenance of a co lonial vessel, and 1606/. for the survey department.
South Australia.-The sum of 36,6071. was received on account of drafts drawn on the home government ; and the prin cipal items of local revenue were, Cus toms' duties on spirits, 85021. ; on tobacco, 3504/.; licences, 22711.; land sales, 17,830/. The total expenses of the civil establishment amounted to 34,4101., which includes 17251., governor and judge ; sur vey department, 34341.; Customs, 22791.; harbour department, 20191.; police, 85511.
Jamaica.-The principal items of re ceipt are given under the following heads :-Additional Duty Act, 18,252/. ; Customs' Tonnage Act, 14,200/. ; Import and Export Act, 127,8211.; Land-tax Act, 19,9801.; Rum Duty Act, 43,239l.; Stamp Duty Act, 4800/. ; Sugar Duty Act for island consumption, 8596l.; and a similar duty on coffee, 750/. ; Tea Duty Act, 12901.; tax on stock, wheels, here ditaments, rent, trade, dogs, &c. &c., 66,587/. Expenditure :-Revenue esta blishments, 35,495/. ; clergy stipends, 11,500/. ; curates' stipends, 15,9631. ; police, 41,3991. ; immigration, 33,3231. ; public hospital, 11,3711.; roads and bridges, 10,106/ ; military, 15,166l.; judicature, 55,333l.; Assembly, 39691.; governor, his secretary and island agent, 12,0781., but in this sum the salaries of five quarters are included. The debt of the island was 613,297/.
British Guiana. - Tax on income, 12,558/. ; on produce, 47,9081. ; wine and spirit duties, 14,229l.; import duty, 66,1601.; rum duty, 25,189/. ; spirit retail licences, 15,039/. ; shop-tax, 15511. ; huckster licences, 3241/. ; colony craft tax, 1086/. Expenditure :-Civil List, 36,621l.; police, '29,4571.; gaols, 8906l.; colonial hospital, 90101. ; immigration, 39,6241.: penal settlement expenses, 75151. ; grants to the Established, Dutch, and Roman Catholic churches.
Trinidad.-There are several kinds of import duties, and under the head "foreign duties on imports" the receipts were 17,5071.; import duties, 8834l.; wines
and spirit duty, 1495/. ; tonnage duty, 39301.; export duties, 13,745l.; fees of public offices, 4182l.; spirit licences, 3200/. The civil, judicial, ecclesiastical, and police establishments cost 33,894/.
Other West India Islands.—It is not necessary to give details of the revenue and expenditure of each island. The re venue is principally derived from cus tom? duties, licences, export duties on island produce, direct taxes, licences, and some other sources ; and it is expended in defraying the cost of civil establish ments, improvement of roads, and for churches, schools, &c. &c.
Mauritius. — Revenue of Customs : Imports, 53,968/. ; exports, 37,9021.; port collections, 14,312L; direct taxes, 5269l.; licences, 35,136l.; registration fees, 33,162/. ; stamps, 5240/. ; canteens, 9070/. Expenditure :—Civil List, 26,000/ ; ju dicial, 32,0501.; ecclesiastical, 3273/.
The mother-country does not levy taxes or duties in any colony except for their use; but the colonies do not usually de fray all the cost of their own establish ments, and the entire charge of them to England, inclusive of naval and military outlay, is above 3,100,0001. annually. The colonial revenues are expended in maintaining establishments which are often not only expensive, but sometimes nearly useless. The charges of collecting colonial revenues are frequently greater than the produce of the revenue. The sum of 166,0671. of the public money was voted by Parliament in 1838 for religious establishments in the colonies : of this sum 134,450/. was for the established church ; church of Scotland 99671. ; Ro man Catholic church 14,763/. ; Dutch church 68861. ; besides 2175/. to Jews, Baptists, and Wesleyans for religious pur poses. But it is the drain upon the mili tary resources of the mother-country which render the British colonies so heavy a burden. From 1839 to 1843 inclusive, the charges incurred on account of Canada in respect of the army, navy, ordnance, and commissariat, was 5,532,957/. (Parl. Paper, 304 Sess. 1844.)