Graphic © Dave Elsmore

With the beginning of the Australian Mandate period in the Territory of New Guinea in 1925 a New Guinea Head or Poll Tax [figs 2 & 3] applied. This was fixed at 10/- per figure, and was maintained until the Japanese invasion in 1942. The revenue disk is 35mm in diameter and worn on a string necklace.

 This tax was covered by the ‘Native Tax Ordinance 1921’. Specific exemptions listed by the Australian Administration were: [1] Natives serving under indenture [2] Natives sick or otherwise incapacitated [3] Members of the Native Constabulary [4] Village officials [Luluais, Tul Tuls-Assistants to Chiefs, Medical Tul Tuls and native teachers] [5] Native students at missions or government schools [6] Natives who had four children by one wife.

Upon collection of the ‘Head Tax’ the Village Chiefs were notified, a Patrol Officer arrived, monies and discs changed hands. At the conclusion a paper receipt was given to the Luluai covering the total amount collected in the village. The paying of Head Tax became a matter of pride and status in some areas. The Manus people boasted of the amount paid by their villages, whilst the Kwoma, in 1937, demanded to be taxed to distinguish themselves from the "untaxed bush Kanakas".

As an example ‘Head Tax’ for the year 1936-37 was £21,859 and in 1939-40 the amount collected was £20,025. From this we can imply that 40,000 per­sons paid. The annual collection during the Mandate period averaged close to the above amounts, which means that in the 20 year period some 800,000 discs would have been issued. One would expect there­fore, that the discs would be very common; such however is not the case. The scarcity of these revenue receipts is probably explained by the following account given by J. K. McCarthy in his book, Patrol into Yesterday. He says of the period about 1936 in the Sepik area: "In return for the tax he [the Patrol Officer] handed out a receipt in the form of a metal disc”. The metal is soft and could easily be melted down and frequently was. The more 'civilized' taxpayers were even known to transform the receipts into knuckle dusters and similar nasty objects, and there was one instance of a tax collector later being injured with one of his own receipts at the hands of an irate taxpayer. But the Administration persisted in the use of them.

It is recorded that ‘Head Tax’ monies were not utilized for general administrative purposes but went into the Native Welfare Fund, which was concerned with the maintenance of schools, hospitals etc.

I am indeed fortunate enough to have two different designs of these rare revenues in my collection. Maybe you have a few dated receipts you would like to share with us all.

Graphic © Dave Elsmore