Annual report on Sierra Leone / Colonial Office.

  • Great Britain. Colonial Office.
Date:
[1948]
Catalogue details

Licence: Public Domain Mark

Credit: Annual report on Sierra Leone / Colonial Office. Source: Wellcome Collection.

    22/74 (page 20)
    House Tax is payable in the Protectorate at the rate of 5s. per year for every native adult male of the population. In addition, if a person owns more than one house he is required to pay the tax of 5s. in respect of each house in his possession. The tax is collected by District Commissioners, to whom it is normally paid by the village headman in respect of the whole village. The yield was £84,880 in 1948, compared with £82,912 in 1947. Profits Tax is payable by the two mining undertakings, the Sierra Leone Selection Trust and the Sierra Leone Development Company, according to the terms of their agreements with Govern¬ ment. They pay at the rate of 27J per cent and 5 per cent of their annual profits, respectively. Revenue from this source in 1948 was £453,218 compared with £221,763 in 1947. There is no estate duty payable in Sierra Leone. INCIDENCE OF INCOME TAX ON INDIVIDUALS £00 £>00 £*oo £100 Incomes £ s. d. £ s. d. £ s. d. £ s. d. Single Man • • • • • • • • • Nil 0 12 6 l 17 6 3 15 0 Married Man • • • • • • • • • II Nil Nil 0 12 6 9 9 with 1 Child • • • 9 9 99 99 0 6 3 9 * with 2 Children • • • 99 9 9 99 Nil 9 9 with 3 Children • • • 99 99 9 9 II 9 9 with 4 Children • • • 99 9 9 99 99 £500 £000 £700 Incomes £ s. d. £ s. d. £ s. d. Single Man • • • • • • • • • 6 5 0 9 7 6 13 2 6 Married Man • • • • • • • • • 1 17 6 3 15 0 6 5 0 9 9 with 1 Child • •• 1 11 3 3 2 6 5 12 6 9 9 with 2 Children • . . 1 5 0 2 10 0 5 0 0 9 9 with 3 Children 0 18 9 2 3 9 4 7 6 9 9 with 4 Children ... 0 12 6 1 17 6 3 15 0 £*00 £>oo £,000 £ s. d. £ s. d. £ s. d. Single Man • • • • • • 17 10 0 22 10 0 30 0 0 Married Man • • • • • . 9 7 6 13 2 6 17 10 0 9 9 with 1 Child • • 8 8 9 12 3 9 16 5 0 9 9 with 2 Children • • 7 10 0 11 5 0 15 0 0 9 9 with 3 Children • a 6 17 6 10 6 3 14 1 3 9 9 with 4 Children • • 6 5 0 9 7 6 13 2 6 Note,.—This table does not apply to children maintained outside Sierra Leone.