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Wednesday, 7 December 1927

Senator PAYNE (Tasmania) . I wish to put Senator Ogden right. He has attempted to convey the idea that the residents in the Mandated Territory other than the natives pay no tax directly. The business tax, which was in operation until two years ago, was heavier than any reasonable income tax could be, because it was imposed upon the gross turnover, not upon the profits. In the last year of its operation it brought in a revenue of £18,800. As there are only 1,000 Europeans, men, women and children, in the territory, honorable senators can understand that it must have been a fairly heavy tax. The whole community is taxed indirectly through the customs.

Senator Ogden - Does the honorable senator believe in taxing the nigger?

Senator PAYNE - I think it is a reasonable thing to impose a tax upon the native, who is receiving a benefit from the work that is being carried on there.

Proposed vote agreed to.

Second schedule agreed to.

Postponed clauses 2 and 3 agreed to.

Preamble and title agreed to.

Bill reported without requests; report adopted.

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