S.L. 601.1 Art. 13Heads of revenue.

The revenue shall be arranged under comprehensive heads. It falls generally into four broad classes:

(a) duties, taxes, licences, fees and other similar receipts;

(b) receipts for, or in aid of, specific Government services;

(c) receipts on account of undertakings of a commercial character; and

(d) revenue from Government property such as land, houses and investments.