f
D*a c
1
1.
COMPARATIVE TAXATION.
The various taxes and other fees payable
by Natives in the Transvaal under the late
Government were imposed under different laws.
Their standard law of taxation was No. 84 of
1895 which provided for the payment of a
yearly tax of 10/- in respect of every straw
hut or dwelling inhabited by a native within the
South African Republic.
Each male native
above 21 years of age unmarried or married to one
wifewas assessed as one hut and each individual
wife as one hut more.
Each male native married or unmarried was
subjected to the further payment of a yearly
tax of £2 with the exception of
(a) those who by reason of age or chronic
disease were unable to pay;
(b) those who resided among white people
as servants;
(c) Those in employ of Government who drew no
salary.
In addition to the above tax, the road tax
of 2/6, and the dog tax 10/- there was' a further
extraordinary Poll-tax of 10/- payable under
the Contagious Diseases Law No 12 of 1895.
In labour distriots a charge was payable by
Natives of 2/- a month upon passes, and under
the Gold Law at all public diggings a monthly
fee of 1/-.
In
In the aggregate therefore the contribu­
tion of the generality of natives under the late
Government consisted of a minimum of £3. 2. 6
made up of -
Hut Tax
10. 0
Poll Tax
2. 0. 0
Road
Tax
2, 6
Pog Tax
10. 0
£3
-
2-6
and a contingent contribution of Pass fees
do.
- in labour districts
- other public diggings
Extraordinary Poll Tax
Under
native pays
£1 - 4- 0 a year
12-0 do
10- 0
the present Government eaoh male adult
a consolidated tax o# £2 and under
Law No. 3 of 1891 a dog tax of 10/-.
Owing to pressure upon the Legislative
Counoil to pass ordinances urgently required, it
has not been practicable to introduce an Ordinance
to amend the dog tax law.
It is contemplated
to amend it as soon as possible and to afford
natives the same privileges as are afforded to
white people by allowing them to keep one dog
free of tax and to impose taxation only upon
dogs in excess of that number.
The pass fees respectively of 2/- and 1/a month paid under the late Government by the
natives
natives in labour districts and municipalities
are now paid bv the employers.
2.
LIMITS
and
CONDITIONS.
Under the Law No 24 of 1895 it was provide!
that natives above 21 years of age were liable
for tax.
The law went on to say
"The tax
collector shall in the absence of direct and
reliable proof estimate the age of unmarried
natives".
That is a presumption that any
married native under 21 years was liable.
It is well known throughout South Africa
to be impossible in the absence of proof of
birth, which is but rarely forthcoming, to determin e
when natives are of the age of 21 years because
they vary so much in physique and appearance.
The rule has therefore been to base the estimate ip on the opinion as to whether a native was appar­
ently a full grown adult.
This, in spite of the
limitation of 21 years, was the practice under the
late Government and has been adopted by this Govern­
ment for which purpose the age limit was left out
of our Ordinance No 20 of 1902.
But the late Government did not adhere gei»rally to the age limit laid down in Law No. 24 of 1895.
For instance in the Law No. 12 of 1895 the extraordin­
ary Poll-tax was payable by all above the age of 18
years; again in the Pass Law No, 23 of 1899 the fees*
for passes were payable by all over the age of 14
years
4
.
years; and again in the town regulations of 1899 the
limit of age is 12 years. They had therefore the
various age limitations' of 21, 18, 14 and 12,
which governed taxation in some form or another.
There is practically no difference
between the laws of the late Government and our law
as to the payment of taxes by married and unmarried
natives.
that
The law of the late Government was
"the hut tax should be paid by every
native inhabiting, using or claiming any covered
place which can be called a hut or dwelling".
Our lav/ provides that the tax shall be
paid by every adult male aboriginal native domiciled
in the Transvaal.
But it makes this distinction
that whereas under the Republic natives had to pay
10/- for each additional wife under our law he has
to pay €2 for each additional wife.
K . EXEMPTIONS.
The only exemption to which attention
may be directed is (b) hereinbefore mentioned, viz:those natives who resided amongst white people
as servants.
It referred to the Poll-tax of £2.
The law was loosely worded and gave no definition
of the term servants nor prescribed any period
of labour.
There was a class of natives residing
on
on farms known as bijwoners who occupied the position
fiefs plowing on halves and rendering occasional
service. Then there were farm servants who had
beneficial occupation of land and performed certain
farm service; and finally there were domestic
servants about the house. If any of these natives
enjoyed the goodwill of the farmer they might
on his representation be exempt from Poll-tax.
But it was a matter of oaprice and not of rule
and if they left and went elsewhere they were
liable to pay^the Poll-tax and did pay it.
It appears that in 1898 the irregularity
of proceedings in this matter was brought home to
the Raad for it passed Resolution No 815 to the
effect that
"The Raad resolves to instruct the
Government to have the tax collected in strict
accordance with Law 24 of 1895. also on the Gold
fields and in towns where such natives or
coloured persons live, and finally, the Raad
resolves that the Commissipners and Sub Com­
missioners shall, for collecting the 10/- dog
tax, be awarded 5 per cent thereof."
After that an attempt was made to collect
tax from natives working on the Mines but upon
representations being made by mining companies
the attempt was abondoned during the period of labour
At a later date in 1898 it was placed on
record that natives working for white people
but residing in locations were to be subjected
to the Poll-tax.
Generally
•
6.
Generally speaking therefore it is clear
that the Poll-fcax of £2 was designed to be made
payable by the majority of male adult natives.
What however, is not clear is to what extent it was
collected.
perfect
The returns at our disposal are very im­
and there is little doubt that much of the
tax collected was frittered away in commission to
the collectors.
By our Law No 20 of 1902 all natives holding
Letters of Exemption are exempt from the payment of
the native tax.
The standard of qualification for
these letters of exemption both educational and in­
dustrial is a high one and it is desirable to
maintain a high standard in order that they may have
something to aim at and benefit by acquiring.
The
number of Letters of Exemption granted up to the
present time is 4 5
.
A considerable measure of relief to natives
in the intermediate stage is however afforded under
Ordinance No 28 of 1902 by which natives who are
skilled artisans or carry on independently some trade
or business may obtain registration certificates which
exempt the holders from the operation of the Pass
laws. For these registration certificates a sum of
£1 annually is charged.
Natives of that class who
do not hold them and are working independently in
labour districts would otherwise have to pav 24/—
(
per annum in monthly pass fees as that in addition
to the freedom it gives them it is a saving to them
of 4/- per annum.
Since the passing of this Ordin­
ance in October 1902 over 1,300 certificates of this
description have been issued.
I have the honour to be, Sir,
Your most obedient, humble Servant,
*
Governor.
*
Collection no: A1655
Collection: HUNT, Donald Papers
PUBLISHER:
Publisher:- H istorical Papers, The Library, University o f the
W itwatersrand
Location:- Johann esburg
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