Reports
| DOI | http://doi.org/10.1002/j.1099-162X.1958.tb01191.x |
| Date | 01 October 1958 |
| Published date | 01 October 1958 |
Reports
FIJI
Fijian Administration
Finances.
Report
by R. S. McDougall,
C.B.E.
Govern-
ment
Press,
Suva, Fiji; Council
Paper
No. 35, 1957; IS
6d;
pp.
9.
THIS
report
by
Mr.
McDougall,
who
at
the
time was the
County
Treasurer
of
Hertfordshire, comprises areview of
the
whole
of
the
Fijian Administration
finances
and
in
particular
recommends
new
methods of taxation.
In
addition
it comments on
the
existing administration
and
economy of
the
Fijian people.
The
system of local government for
the
Fijian people,
known
as
the
Fijian
Administration, is separate
and
distinct from
the
government
of
the
other
races
of
the
Colony.
Mr.
McDougall felt
bound
to assume for
the
purposes of his
report
that
this system would continue in its present form for some years to come,
but
the
recommendations in
the
report
have been
drawn
so as to facilitate
amalgamation
of
the
two systems of local government should this be decided on.
Introduction
ofa
'Graded
Tax'
In
Mr.
McDougall's view unless some Fijian customs
and
traditions
are
changed, including
kerekere
(the custom
of
giving gifts when prosperous, which
he points
out
is a disincentive to thrift) the Fijian people will be left
behind
economically, politically
and
socially.
The
presentsystem of
taxation
is inefficient
and
unfair, for being a
head
tax it falls equally on prosperous
and
poor
alike,
and
the
report
recommends
that
it should be replaced by a simple
'graded
tax'
under
which those with larger incomes would
pay
more
than
the
poor.
The
tax
should be something similar to
that
enforced in
Northern
Nigeria
and
in
Bechuanaland,
and
ultimately a
land
tax
should be
introduced
which would
replace
the
'graded
tax'
and
make areal local
rating
system possible.
Further
revenue,
the
report
states, could be raised by increasing
the
existing produce
levy on
copra
and
introducing new levies on cane,
bananas
and
timber.
These recommendations on new powers of
taxation
are
the
crux
of the
report
and
the
Government
of Fiji in a foreword to the
report
states
that
it is
prepared
to recommend
the
revision
of
the subvention
paid
to the Fijian Administration
as recommended in
the
report
(an increase from £89,000 to £120,000 ayear),
provided
the
complementary
proposalsfor increasingFijian taxation
are
accepted
by
the
Fijian Administration.
Commenting
on this
the
Fijian Affairs Board
states
that
it agrees in principle with a
'graded
tax'
while
appreciating
the
very
great
difficulties to be overcome in its practical application,
and
it is willing to
consider
the
introduction
of
aland tax.
Status and
Functions
if
theFijian Administration
The
report
discusses
the
status
and
functions
of
the
Fijian Administration at
length
and
in its view
the
fourteen provincial councils
are
little
better
than
advisory councils. Although they
prepare
their
annual
budgets they
can
only
recommend
the
rate
to be levied
and
no
expenditure
may
be incurred until the
estimates have been confirmed by
the
Secretary for Fijian Affairs. As it is,
councils
are
doing little
more
than
raise
enough
money to
pay
their
own
administration costs
and
they
do little to provide services, either economic or
social for their people.
The
report
recommends
that
provincial councils should
have
agraduallY
increasing measure of freedom from
the
control
of
the
Fijian Affairs Board
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