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33 2       ECONOMIC  INQUIRIES  AND  STUDIES


                     TABLE VI.-Net Receipts/rom Pn'neipal Heads 0/ Customs.
                                       (Thousand £'5.]
                                                                •
                                        1861.   ~I~               1901•
                                                           1891•
                                       ---                ------
                  Customs:
                   Spirits (foreign and colonial) .   2,624,   4,419,   4.444,   4,493,   4,770,
                   Tea.  . ..  ..  ..  ..  .   5,606,   6,614,   8,659,   9,S34,  12,839.
                   Tobacco and snuff  •
                                                     3,866,
                                        5.420,
                                                                 6,26S.
                                               3, 2 35 •
                                                            -
                   Sugar and molasses.   6,067,   .   -    3.4 12 •   -
                                               3,219,
                   Coffee.                439.   4 16 •   200,   182 •   190.
                   Cocoa.  .............  -      3 2 ,'   53,'   105.   242.
                   Currants.  raisins. and dried}
                     fruits   .  •  •  •  .  .   219.'   463,   491.   324,   349.
                   Wine  ..  ..  ..  ..  ..  ..   1,145 •   1,584.   1.376,   1.318,   1.488.
                   Corn. meal, and flour  .   869,   -  -   -     -
                   Timber                 237,'   -   -     -     -
                   Other imported articles   395.   127.   88.   So.   90,
                   Miscellaneous receipts.   258,   129,   34.   3 2 •   39.
                         Total  .      ------             ------
                                        23,278•  20,239.  19,210 •  19.479,  26.271.
                    TABLE VII.-Income Tax Assessments,  Schedules A-E, Gross
                               Amounts,  Years ending 5th April.
                                         (Min. £'s.]
                        Divisions.   1861.   1871•   1881.   I   ISgI.   1900-
                  England.           282,2   398,4   493,6   597.3   678,7
                  Scotland.           3 0 ,4   41,0   55.S   63,4   7S,8
                  Great Britain      312,6   439,4   549,1   660.7   754.S
                  Ireland  ........   23,0   26.1   36,1   37. 8   33.5
                  United Kingdom.    335,6   465,5   585,2   6g8.4   788,0
                           Year      1861.   1871•   I  1881.   I  1891.   I   1900-
                  General rate to tax   lOll.   ¥.   \   64.   64.   u.
                  Lowest  income wiiliout}
                   abatement  •  •  •   £150   £200   £400   £4 00   £700
                  Lowest income taxed.   £100   £100   £150   £Iso   £160
                  Abatements :
                                                             {   (a.)  £400
                                                         £  00   (6.)  £5 00
                    On income under  •   £150   £200   £400   4   (e.)  £600
                                                                (d.)  £700
                                                             {   (a.)  £100
                               .     rate only                  «.)  £120
                    Amount of abatement.   {  Pay 7d.   }  £60   £120   £120  I (6.)  £ISO
                                                                (d.)  £70
                                       1  Gross receipts.
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