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bag cargo was increased to three annasper bag of three

Bahrein maunds, it was estimated that such increase would
result in one lakh of collection. The practice deve-
loped of transhipping bag cargo at sea thus evading these
charges; and in view of the situation it was decided to

refund to the re-exporter the difference between the
pre-existing rate and the new rate, This has been car-

ried into effect with the result that the net result is
a gain to the State of Bs 57,944/- instead of the esti­
mated lakh.

At the moment it is doubtful whether the political
arrangement was intended to include oversides delivery
of cargo within the Port Limits, and a legal decision

on that point is being sought, If the vew is taken that
any craft may avail itself of the amenities of the port
without paying any dues at all, then such oversides delive­
ries will occur to a greater extent that at present, and

the result will be the loss to Bahrain of its two per cent
re-export duty, and also the concurrent Import Yard charges.

It will be noticed that the collections from pearling
licenses exceed the estimation by Rs 16,650/- This result
is not due to under-estimation; but it will be remembered

that the collections for the year 1349 A.H. were less than
the estimate by Rs 13,968/-, This was because many licen­
ses were renewed later than was expected, and owing to the

movement of the Muhammadan calendar, the actual reoeipts
fell into the year under report instead of 1349.
The receipts from craft registrations shew, a slight

gain over the estimate; but this does not so much imply
that more craft are registered than formerly, only that
a number of registered owners delayed their renewals, and

consequently had to pay ten rupees instead of two rupees
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