Alan W. Pim, Report of the Commission Appointed to Enquire Into and Report on the Financial Position and System of Taxation in Kenya (1936), excerpt

Much has been said and written about the e ects of these currency changes on the public and private economy of the Colony, but this complicated question cannot be discussed in the present report.

36. An increase in Customs duties and the abandonment of proposed Income and Land Taxes a ected the estimates in opposite directions in 1920-1 as shown in Appendix VIII.2 Subsequently revenues were increased by the Cotton Tax and Beer Ordinances of 1923, the European and Asiatic Education Taxes of 1927, and the Wines and Spirits Consumption Tax of the same year.