Taxation

Every African, male and female, who has reached the age of eighteen years is liable to pay an annual tax (known as the general tax) of a least $4.90, in addition to the ordinary income tax payable by all South Africans, unless he satisfies the authorized official that he has reached the age of sixty-five years.

Every African who is the occupier of a dwelling in an African township is liable to pay an annual tax (known as the local tax) of $1.40.

In certain defined areas, any white policeman may, at any time, stop an African walking in a city street, if he believes him to be liable to pay these taxes, and demand from him the receipt for his general tax or local tax for inspection.

If the African fails to comply with such demand, the policeman may arrest him and have him brought before a Bantu Affairs Commissioner, who may then order his detention until arrangements have been made for payment of such tax as may be due.