PART III. ) 
Mr. KIRBY remarked that a similar tax should be levied in 
‘Tanganyika, but the idea was not being regarded sympathetically. 
Mr. WORTLEY said a similar tax had been instituted in 
Nyasaland on native grown tobacco and the proceeds were to be 
devoted to the development of the native tobacco industry. 
Mr. HOLM said the principle had been applied elsewhere. In 
South Africa a levy can be imposed upon an article by the Minister of 
Agriculture, and a Board, acting in conjunction with the Department 
of Agriculture, dealt with the disposal of the funds obtained. 
Mr. KOCH stated that in South Africa, in the case of the Cotton 
Levy, the Minister might dispose of the funds as he thought fit, but 
he was advised by the Directors of the Central Co-operative Cotton 
Exchange. 
Mr. HOLM was very glad to hear of the ‘‘ sliding scale ” to be 
introduced in Uganda in connection with the Cotton Tax, a method 
which had been urged by Kenya for some time past. 
After some further discussion of the subject the following 
Conclusion was agreed upon :— 
* That it was desirable that in the imposition of a Cotton 
Tax the principle of a graduated tax having regard to the market 
price of cotton, should be adopted.” 
CHAPTER VII, 
GRADING OF LINT. 
(This item was dealt with by Cotton and Agricultural Sections jointly.) 
Mr. HOLM said a very good system of grading lint had been 
mstituted in South Africa; he thought the system of grading adopted 
there might be of interest to the Conference. 
Mr. KOCH stated that the grading regulations in force in South 
Africa were as follows: — 
1. All ginners of cotton shall register their names, addresses, and 
distinetive marks with the Chief, Tobacco and Cotton Division, 
Department of Agriculture, by whom the ginner shall be informed of 
such registration. 
2. All seed cotton from which cotton lint for export 1s ginned 
shall be first graded by an officer appointed for the purpose; provided 
that it shall be competent for the Chief, Tobacco and Cotton Division, 
to dispense with such grading in such cases in which it may seem 
desirable so to do. 
a. TAN cotton lint intended for export oversea shall be contained 
in bales the outside measurement of which shall be 54 inches by 27 
inches by 20 inches. The weight of such bales shall be approximately 
500 lbs., and the cotton lint therein contained shall be pressed to a 
density of approximately 30 lbs. per cubic foot; provided that this 
regulation shall not apply in respect of cotton lint which has been 
baled by plant actually installed in the Union prior to the date upon 
which these regulations came into force. 
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