Mr. Creech Jones:

There is no Income Tax on incomes below £200 in either Kenya or Uganda, but direct taxation is levied on African and non-African alike in the form of Poll Tax and Personal Tax respectively. I am unable to say what direct tax Africans in these territories would pay on incomes of £150 and £10 since Poll Tax, which is payable by every adult African man, varies according to district, area, and tribe. A maximum limit of Sh.20 per annum in Kenya and Sh.21 in Uganda is, however, laid down by law. In Kenya, the rates vary between Sh.6 and Sh.14 and, in Uganda, between Sh.8 and Sh.21.