PART 111: 
4. To gin the fuzzy seeds in linter-gins (or to remove the fuzzes 
by the application of sulphuric acid). 
5. To pass the seeds selected for sowing purposes through a 
sieve. 
Recently the authorities of Chemba put forward a proposal to 
establish a seed-farm. 
(This statement was circulated to the Conference as Paper No. 
T.C.(C)Cot.14.) 
CHAPTER VI. 
COTTON TAX IN UGANDA. 
(This item was dealt with by Cotton and Agricultural Sections jointly.) 
Mr. HOLM, who raised this question, said that the Kenya 
Government's actions with regard to the Cotton Tax had met with a 
great deal of opposition, but it had been felt that the same procedure 
which had been adopted in Uganda should be followed in order to 
protect Uganda interests. The Ordinance had been modified in that 
the tax might be waived in certain areas where the tax would not 
affect Uganda; this had taken place in the Coastal area. A flat rate 
tax such as was imposed at present was apt to be a hardship on 
growers when the price was low; would it not be possible for the tax 
to be imposed on a sliding scale depending upon the price of cotton? 
Mr. SIMPSON said that cotton was bringing much money into 
Uganda; all the services in connection with the production and sale 
of cotton were given free. It was felt that, as the industry was so 
prosperous, it’ might directly bear some of the cost of the services 
supplied. An Excise Duty was placed upon cotton and the money 
thereby collected was expended upon buildings for cotton research, 
experiments and roads. Recently the Cotton Tax had passed into 
general revenue which last year benefitted to the extent of £217,000. 
The great success of the Uganda cotton industry had been rendered 
possible by the Cotton Tax. The reason why Kenya imposed a Cotton 
Tax was that in the districts contiguous to Uganda, cotton was 
grown and it would be easy for Uganda growers to evade the Tax by 
sending their cotton into Kenya. 
The tax at present was 6 cents of 1/- per lb., but from the 1st 
January, 1927, a graduated tax would be instituted. The amount of 
the tax for the year would be fixed in December of the previous year 
upon the price of June American middling futures on the Liverpool 
Cotton Exchange on the last business day in December. The rate 
would be according to the following schedule : — 
Price of 
June American Tax per 1b 
Middling Futures. 
pence per 1b. Cents 
6 or less we ps A) fod nil 
6.01—7 i 0 3 Zoi 2 
7.01—8 ot boi pt 3 
8.01—9 od id a Eo 1 
9.01—10 fo bs Ad oe 
10-01 13 ci ol hop bre 
13.01—14 2 ad yl is 
14.01—15 0! i a oo J 
Over 15 = nl ide 0) J 
12RQ