LAWS OF SAMOA

INCOME TAX RATE ACT 1974

ANALYSIS

Title
1. Short title, etc.
2. Interpretation
3. Rates of income tax
4. Rates of tax deductions
Schedules

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1974, No. 16

An Act to fix the rates of income tax and tax deductions for the year commencing on the 1st of January 1975 and every subsequent year

[30 December 1974

1. Short title, etc. - (1) This Act may be cited as the Income Tax Rate Act 1974.

(2) This Act shall come into force on the 1st day of January 1975 and except where otherwise provided, shall respect to tax for the income year commencing on for every subsequent year.

(3) This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Income Tax Administration Act 1974.

2. Interpretation - The provisions of section 2 of the Income Tax Act 1974 defining certain terms for the purposes of the Inland Revenue Acts apply for the purposes of the purposes of this Act.

3. Rates of income tax - Income tax shall be assessed, levied and paid pursuant to the Income Tax Act 1974 at the rates specified in the First Schedule to this Act.

4. Rates of tax deductions - Tax shall be deducted and withheld pursuant to the Income Tax Administration Act 1974 at the rates specified in the Second Schedule to this Act.

______________

SCHEDULES

FIRST SCHEDULE

RATES OF INCOME TAX

Section 3

[1. Insurance companies: The income tax payable by an insurer on income taxable under section 34 of the Income Tax Act 1974, shall be calculated at the following rates:

(i) Income taxable under subsection (3)	7½%	
(ii) Income taxable under subsection (4)	10%	
(iii) Income taxable under subsection (5)	15%	
(iv) Income taxable under subsection (6)	7½%	
(v) Income taxable under subsection (7)	2½%]	

This item was substituted for the original item 1 by s. 3 of the Income Tax Rate Amendment Act 1978.

2. Trustees: On income taxable under section 36 of the Income Tax Act 1974, the income tax payable on the taxable income shall be 50% thereof.

3. Overseas Freight and Passage Money: On income taxable under section 38 of the Income Tax Act 1974, the income tax payable on the taxable income shall be 5% thereof.

4. Film Revenue of Non-Residents: On income taxable under section 39 of the Income Tax Act 1974, the income tax payable on the taxable income shall be 15% thereof.

5. Withholding Income: On income taxable under section 40 of the Income Tax Act 1974, the income tax payable on the taxable income shall be -

(i) In the case of income consisting of dividends derived from Western Samoa by a resident, 5% thereof;

(ii) In the case of income consisting of dividends derived from Western Samoa by a non-resident, 15% thereof; and

(iii) In the case of withholding income (other than dividends), 15% thereof.

6. Other Companies: On income of companies not included under clauses 1 to 5 of this Schedule, the income tax payable on the taxable income shall be -

(i) In the case of a company that is deemed to be resident in Western Samoa within the meaning of Part II of the Income Tax Act 1974 -

(a) For the income year which commenced 1 January 1974 on all such taxable income, at the rate of 5% increased by 1/48,000 of every whole tala of the taxable income but so as not to exceed 50%;

(b) For the income year commencing on 1 January 1975, 35% on so much of the taxable income as does not exceed $10,000 and 42% on so much of the taxable income as exceeds $10,000;

(c) For the income year commencing on 1 January 1976, 38% on so much of the taxable income as does not exceed $10,000 and 42% on so much of the taxable income as exceeds $10,000;

(d) For the income year commencing on 1 January 1977 and succeeding years, 42% on all such taxable income;

(ii) In the case of a company that is not deemed to be resident in Western Samoa within the meaning of Part II of the Income Tax Act 1974 -

(a) For the income year 1974, on all such taxable income at the rate of 10% increased by 1/48,000 of every tala of the taxable income but so as not to exceed 55%;

(b) For the income year commencing on 1 January 1975 and succeeding years, 48% on all such taxable income.

7. Other Taxpayers: On all income not included under clauses 1 to 6 of this Schedule the income tax payable on the taxable income shall be-

On so much of the income as 	The rate of the tax for every tala shall be sene	
Does not exceed $1,000…………………………..	5	
Exceeds $1,000 but does not exceed $3,000……..	15	
Exceeds $3,000 but does not exceed $5,000……..	25	
Exceeds $5,000 but does not exceed $7,000……..	35	
Exceeds $7,000 but does not exceed $10,000……	45	
Exceeds $10,000………………………………….	50	

_________

SECOND SCHEDULE

RATES OF TAX DEDUCTIONS

Section 4

TAX shall be deducted and withheld, subject to Part V of the Income Tax Administration Act 1974, at the following rates:

1. Emoluments paid to residents (in any case where no other rate is specified in this Schedule): as set out in the 1st Appendix to this Schedule.

2. Emoluments paid to non-residents (in any case where no other rate is specified in this Schedule): asset out in the 2nd Appendix to this Schedule.

3. Payments to residents which are included in assessable income by virtue of paragraphs (e), (f) and (g) of section 8 of the Income Tax Act 1974 (but excluding annuities and pensions which are emoluments): 5%.

4. Payments to non-residents which are included in taxable income by virtue of section 38 of the Income Tax Act 1974: 15%.

5. Payments to non-residents which are included in taxable income by virtue of section 39 of the Income Tax Act 1974: 15%.

6. Payments to non-residents which are included in taxable income by virtue of section 8 (g) or section 40 of the Income Tax Act 1974: 15%.

7. Payments to residents which are included in taxable income by virtue of section 40 of the Income Tax Act 1974: 15%.

8. Commissions: 10%.

9. Directors' fees: 20%.

10. Jurors' fees, assessors' fees, witnesses' fees, and honoraria: 5%.

11. Payments in relation to motor vehicle (except taxis) and machinery hireage made by any trader, merchant, company, or public or local authority: 10%.

12. Any payment which is declared by regulation under the Income Tax Administration Act 1974 to be a source deduction payment: such amount or rate of deduction as is specified in any such regulation, and in any case where no amount or rate is specified in any such regulation or elsewhere in this Schedule: 5%.

13. Any payment or class of payments from which the employer is required by notice from the Commissioner to deduct and withhold any sum on account of any liability that may arise in respect of that payment: such amount or rate of deduction as is specified in any such notice.

14. Secondary income (in any case where no other rate is specified in this schedule): 10%.

15. Secondary income for teaching, lecturing, marking examination scripts, broadcasting and other similar services: 20%.

_________________

FIRST APPENDIX

TABLE of tax to be deducted from weekly emoluments paid to residents.

________________

SECOND APPENDIX

TABLE of tax to be deducted from weekly emoluments paid to non-residents.

__________________

FIRST APPENDIX

AMOUNT TO BE DEDUCTED FROM WEEKLY EARNINGS
AOFA‘IGA O LAFOGA E AO INA TO‘ESE I VAIASO TA‘ITASI

INCOME TUPE MAUA	S	S1	S2/M	S3/M1	S4/M2	S5/M3	S6/M4	S7/M5	S8/M6	No. Declaration Leai se Ta‘utinoga
	
$	$	$	$	$	$	$	$	$	$	$	
											
.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.02	
.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.05	
60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.08	
80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.11	
1.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.15	
											
1.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.17	
1.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.20	
1.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.23	
1.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.26	
2.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.30	
											
2.20	.00.	.00	.00	.00	.00	.00	.00	.00	.00	.32	
2.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.35	
2.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.38	
2.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.41	
3.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.45	
											
3.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.47	
3.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.50	
3.60.	.00	.00	.00	.00	.00	.00	.00	.00	.00	.53	
3.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.56	
4.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.60	
											
4.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.62	
4.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.65	
4.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.68	
4.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.71	
5.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.75	
											
5.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.77	
5.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.80	
5.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.83	
5.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	.86	
6.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	.90	
											
6.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	.92	
6.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	.95	
6.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	.98	
6.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.01	
7.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.05	
											
7.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.07	
7.40	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.10	
7.60	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.13	
7.80	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.16	
8.00	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.20	
											
8.20	.00	.00	.00	.00	.00	.00	.00	.00	.00	1.22	
8.40	.01	.00	.00	.00	.00	.00	.00	.00	.00	1.25	
8.60	.02	.00	.00	.00	.00	.00	.00	.00	.00	1.28	
8.80	.03	.00	.00	.00	.00	.00	.00	.00	.00	1.31	
9.00	.05	.00	.00	.00	.00	.00	.00	.00	.00	1.35	
											
9.20	.05	.00	.00	.00	.00	.00	.00	.00	.00	1.37	
9.40	.06	.00	.00	.00	.00	.00	.00	.00	.00	1.40	
9.60	.07	.00	.00	.00	.00	.00	.00	.00	.00	1.43	
9.80	.08	.00	.00	.00	.00	.00	.00	.00	.00	1.46	
10.00	.10	.00	.00	.00	.00	.00	.00	.00	.00	1.50	
											
10.20	.10	.00	.00	.00	.00	.00	.00	.00	.00	1.52	
10.40	.11	.00	.00	.00	.00	.00	.00	.00	.00	1.55	
10.60	.12	.00	.00	.00	.00	.00	.00	.00	.00	1.58	
10.80	.13	.00	.00	.00	.00	.00	.00	.00	.00	1.61	
11.00	.15	.00	.00	.00	.00	.00	.00	.00	.00	1.65	
											
11.20	.15	.00	.00	.00	.00	.00	.00	.00	.00	1.67	
11.40	.16	.00	.00	.00	.00	.00	.00	.00	.00	1.70	
11.60	.17	.00	.00	.00	.00	.00	.00	.00	.00	1.73	
11.80	.18	.00	.00	.00	.00	.00	.00	.00	.00	1.76	
12.00	.20	.00	.00	.00	.00	.00	.00	.00	.00	1.80	
											
12.20	.20	.00	.00	.00	.00	.00	.00	.00	.00	1.82	
12.40	.21	.01	.00	.00	.00	.00	.00	.00	.00	1.85	
12.60	.22.	.02	.00	.00	.00	.00	.00	.00	.00	1.88	
12.80	.23	.03	.00	.00	.00	.00	.00	.00	.00	1.91	
13.00	.25	.05	.00	.00	.00	.00	.00	.00	.00	1.95	
											
13.20	.25	.05	.00	.00	.00	.00	.00	.00	.00	1.97	
13.40	.26	.06	.00	.00	.00	.00	.00	.00	.00	2.00	
13.60	.27	.07	.00	.00	.00	.00	.00	.00	.00	2.03	
13.80	.28	.08	.00	.00	.00	.00	.00	.00	.00	2.06	
14.00	.30	.10	.00	.00	.00	.00	.00	.00	.00	2.10	
											
14.20	.30	.10	.00	.00	.00	.00	.00	.00	.00	2.12	
14.40	.31	.11	.00	.00	.00	.00	.00	.00	.00	2.15	
14.60	.32	.12	.00	.00	.00	.00	.00	.00	.00	2.18	
14.80	.33	.13	.00	.00	.00	.00	.00	.00	.00	2.21	
15.00	.35	.15	.00	.00	.00	.00	.00	.00	.00	2.25	
											
15.20	.35	.15	.00	.00	.00	.00	.00	.00	.00	2.27	
15.40	.36	.16	.00	.00	.00	.00	.00	.00	.00	2.30	
15.60	.37	.17	.00	.00	.00	.00	.00	.00	.00	2.33	
15.80	.38	.18	.00	.00	.00	.00	.00	.00	.00	2.36	
16.00	.40	.20	.00	.00	.00	.00	.00	.00	.00	2.40	
											
16.20	.40	.20	.00	.00	.00	.00	.00	.00	.00	2.42	
16.40	.41	.21	.01	.00	.00	.00	.00	.00	.00	2.45	
16.60	.42	.22	.02	.00	.00	.00	.00	.00	.00	2.48	
16.80	.43	.23	.03	.00	.00	.00	.00	.00	.00	2.51	
17.00	.45	.25	.05	.00	.00	.00	.00	.00	.00	2.55	
											
17.20	.45	.25	.05	.00	.00	.00	.00	.00	.00	2.57	
17.40	.46	.26	.06	.00	.00	.00	.00	.00	.00	2.60	
17.60	.47	.27	.07	.00	.00	.00	.00	.00	.00	2.63	
17.80	.48	.28	.08	.00	.00	.00	.00	.00	.00	2.66	
18.00	.50	.30	.10	.00	.00	.00	.00	.00	.00	2.70	
											
18.20	.50	.30	.10	.00	.00	.00	.00	.00	.00	2.72	
18.40	.51	.31	.11	.00	.00	.00	.00	.00	.00	2.75	
18.60	.52	.32	.12	.00	.00	.00	.00	.00	.00	2.78	
18.80	.53	.33	.13	.00	.00	.00	.00	.00	.00	2.81	
19.00	.55	.35	.15	.00	.00	.00	.00	.00	.00	2.85	
											
19.20	.55	.35	.15	.00	.00	.00	.00	.00	.00	2.87	
19.40	.56	.36	.16	.00	.00	.00	.00	.00	.00	2.90	
19.60	.57	.37	.17	.00	.00	.00	.00	.00	.00	2.93	
19.80	.58	.38	.18	.00	.00	.00	.00	.00	.00	2.96	
20.00	.60	.40	.20	.00	.00	.00	.00	.00	.00	3.00	
											
20.50	.62	.42	.22	.02	.00	.00	.00	.00	.00	3.07	
21.00	.65	.45	.25	.05	.00	.00	.00	.00	.00	3.15	
21.50	.67	.47	.27	.07	.00	.00	.00	.00	.00	3.22	
22.00	.70	.50	.30	.10	.00	.00	.00	.00	.00	3.30	
22.50	.72	.52	.32	.12	.00	.00	.00	.00	.00	3.37	
											
23.00	.75	.55	.35	.15	.00	.00	.00	.00	.00	3.45	
23.50	.77	.57	.37	.17	.00	.00	.00	.00	.00	3.52	
24.00	.80	.60	.40	.20	.00	.00	.00	.00	.00	3.60	
24.50	.82	.62	.42	.22	.02	.00	.00	.00	.00	3.67	
25.00	.85	.65	.45	.25	.05	.00	.00	.00	.00	3.75	
											
25.50	.87	.67	.47	.27	.07	.00	.00	.00	.00	3.82	
26.00	.90	.70	.50	.30	.10	.00	.00	.00	.00	3.90	
26.50	.92	.72	.52	.32	.12	.00	.00	.00	.00	3.97	
27.00	.95	.75	.55	.35	.15	.00	.00	.00	.00	4.05	
27.50	1.00	.77	.57	.37	.17	.00	.00	.00	.00	4.12	
											
28.00	1.07	.80	.60	.40	.20	.00	.00	.00	.00	4.20	
28.50	1.15	.82	.62	.42	.22	.02	.00	.00	.00	4.27	
29.00	.1.22	.85	.65	.45	.25	.05	.00	.00	.00	4.35	
29.50	1.30	.87	.67	.47	.27	.07	.00	.00	.00	4.42	
30.00	1.37	.90	.70	.50	.30	.10	.00	.00	.00	4.50	
											
30.50	1.45	.92	.72	.52	.32	.12	.00	.00	.00	4.57	
31.00	1.52	.95	.75	.55	.35	.15	.00	.00	.00	4.65	
31.50	1.60	1.00	.77	.57	.37	.17	.00	.00	.00	4.72	
32.00	1.67	1.07	.80	.60	.40	.20	.00	.00	.00	4.80	
32.50	1.75	1.15	.82	.62	.42	.22	.02	.00	.00	4.87	
											
33.00	1.82	1.22	.85	.65	.45	.25	.05	.00	.00	4.95	
33.50	1.90	1.30	.87	.67	.47	.27	.07	.00	.00	5.02	
34.00	1.97	1.37	.90	.70	.50	.30	.10	.00	.00	5.10	
34.50	2.05	1.45	.92	.72	.52	.32	.12	.00	.00	5.17	
35.00	2.12	1.52	.95	.75	.55	.35	.15	.00	.00	5.25	
											
35.50	2.20	1.60	1.00	.77	.57	.37	.17	.00	.00	5.32	
36.00	2.27	1.67	1.07	.80	.60	.40	.20	.00	.00	5.40	
36.50	2.35	1.75	1.15	.82	.62	.42	.22	.02	.00	5.47	
37.00	2.42	1.72	1.22	.85	.65	.45	.25	.05	.00	5.55	
37.50	2.50	1.90	1.30	.87	.67	.47	.27	.07	.00	5.62	
											
38.00	2.57	1.97	1.37	.90	.70	.50	.30	.10	.00	5.70	
38.50	2.65	2.05	1.45	.92	.72	.52	.32	.12	.00	5.77	
39.00	2.72	2.12	1.52	.95	.75	.55	.35	.15	.00	5.85	
39.50	2.80	2.20	1.60	1.00	.77	.57	.37	.17	.00	5.92	
40.00	2.87	2.27	1.67	1.07	.80	.60	.40	.20	.00	6.00	
											
40.50	2.95	2.35	1.75	1.15	.82	.62	.42	.22	.02	6.07	
41.00	3.02	2.42	1.82	1.22	.85	.65	.45	.25	.05	6.15	
41.50	3.10	2.50	1.90	1.30	.87	.67	.47	.27	.07	6.22	
42.00	3.17	2.57	1.97	1.37	.90	.70	.50	.30	.10	6.30	
42.50	3.25	2.65	2.05	1.45	.92	.72	.52	.32	.12	6.37	
											
43.00	3.32	2.72	2.12	1.52	.95	.75	.55	.35	.15	6.45	
43.50	3.40	2.80	2.20	1.60	1.00	.77	.57	.37	.17	6.52	
44.00	3.47	2.87	2.27	1.67	1.07	.80	.60	.40	.20	6.60	
44.50	3.55	2.95	2.35	1.75	1.15	.82	.62	.42	.22	6.67	
45.00	3.62	3.02	2.42	1.82	1.22	.85	.65	.45	.25	6.75	
											
45.50	3.70	3.10	2.50	1.90	1.30	.87	.67	.47	.27	6.82	
46.00	3.77	3.17	2.57	1.97	1.37	.90	.70	.50	.30	6.90	
46.50	3.85	3.25	2.65	2.05	1.45	.92	.72	.52	.32	6.97	
47.00	3.92	3.32	2.72	2.12	1.52	.95	.75	.55	.35	7.05	
47.50	4.00	3.40	2.80	2.20	1.60	1.00	.77	.57	.37	7.12	
											
48.00	4.07	3.47	2.87	2.27	1.67	1.07	.80	.60	.40	7.20	
48.50	4.15	3.55	2.95	2.35	1.75	1.15	.82	.62	.42	7.27	
49.00	4.22	3.62	3.02	2.42	1.82	1.22	.85	.65	.45	7.35	
49.50	4.30	3.70	3.10	2.50	1.90	1.30	.87	.67	.47	7.42	
50.00	4.37	3.77	3.17	2.57	1.97	1.37	.90	.70	.50	7.50	
											
50.50	4.45	3.85	3.25	2.65	2.05	1.45	.92	.72	.52	7.57	
51.00	4.52	3.92	3.32	2.72	2.12	1.52	.95	.75	.55	7.65	
51.50	4.60	4.00	3.40	2.80	2.20	1.60	1.00	.77	.57	7.72	
52.00	4.67	4.07	3.47	2.87	2.27	1.67	1.07	.80	.60	7.80	
52.50	4.75	4.15	3.55	2.95	2.35	1.75	1.15	.82	.62	7.87	
											
53.00	4.82	4.22	3.62	3.02	2.42	1.82	1.22	.85	.65	7.95	
53.50	4.90	4.30	3.70	3.10	2.50	1.90	1.30	.87	.67	8.02	
54.00	4.97	4.37	3.77	3.17	2.57	1.97	1.37	.90	.70	8.10	
54.50	5.05	4.45	3.85	3.25	2.65	2.05	1.45	.92	.72	8.17	
55.00	5.12	4.52	3.92	3.32	2.72	2.12	1.52	.95	.75	8.25	
											
55.50	5.20	4.60	4.00	3.40	2.80	2.20	1.60	1.00	.77	8.32	
56.00	5.27	4.67	4.07	3.47	2.87	2.27	1.67	1.07	.80	8.40	
56.50	5.35	4.75	4.15	3.55	2.95	2.35	1.75	1.15	.82	8.47	
57.00	5.42	4.82	4.22	3.62	3.02	2.42	1.82	1.22	.85	8.55	
57.50	5.50	4.90	4.30	3.70	3.10	2.50	1.90	1.30	.87	8.62	
											
58.00	5.57	4.97	4.37	3.77	3.17	2.57	1.97	1.37	.90	8.70	
58.50	5.65	5.05	4.45	3.85	3.25	2.65	2.05	1.45	.92	8.77	
59.00	5.72	5.12	4.52	3.92	3.32	2.72	2.12	1.52	.95	8.85	
59.50	5.80	5.20	4.60	4.00	3.40	2.80	2.20	1.60	1.00	8.92	
60.00	5.87	5.27	4.67	4.07	3.47	2.87	2.27	1.67	1.07	9.00	
											
60.50	5.95	5.35	4.75	4.15	3.55	2.95	2.35	1.75	1.15	9.07	
61.00	6.02	5.42	4.82	4.22	3.62	3.02	2.42	1.82	1.22	9.15	
61.50	6.10	5.50	4.90	4.30	3.70	3.10	2.50	1.90	1.30	9.22	
62.00	6.17	5.57	4.97	4.37	3.77	3.17	2.57	1.97	1.37	9.30	
62.50	6.25	5.65	5.05	4.45	3.85	3.25	2.65	2.05	1.45	9.37	
											
63.00	6.32	5.72	5.12	4.52	3.92	3.32	2.72	2.12	1.52	9.45	
63.50	6.40	5.80	5.20	4.60	4.00	3.40	2.80	2.20	1.60	9.52	
64.00	6.47	5.87	5.27	4.67	4.07	3.47	2.87	2.27	1.67	9.60	
64.50	6.55	5.95	5.35	4.75	4.15	3.55	2.95	2.35	1.75	9.67	
65.00	6.62	6.02	5.42	4.82	4.22	3.62	3.02	2.42	1.82	9.75	
											
65.50	6.70	6.10	5.50	4.90	4.30	3.70	3.10	2.50	1.90	9.82	
66.00	6.80	6.17	5.57	4.97	4.37	3.77	3.17	2.57	1.97	9.90	
66.50	6.93	6.25	5.65	5.05	4.45	3.85	3.25	2.65	2.05	9.97	
67.00	7.05	6.32	5.72	5.12	4.52	3.92	3.32	2.72	2.12	10.05	
67.50	7.18	6.40	5.80	5.20	4.60	4.00	3.40	2.80	2.20	10.12	
											
68.00	7.30	6.47	5.87	5.27	4.67	4.07	3.47	2.87	2.27	10.20	
68.50	7.43	6.55	5.95	5.35	4.75	4.15	3.55	2.95	2.35	10.27	
69.00	7.55	6.62	6.02	5.42	4.82	4.22	3.62	3.02	2.42	10.35	
69.50	7.68	6.70	6.10	5.50	4.90	4.30	3.70	3.10	2.50	10.42	
70.00	7.80	6.80	6.17	5.57	4.97	4.37	3.77	3.17	2.57	10.50	
											
70.50	7.93	6.93	6.25	5.65	5.05	4.45	3.85	3.25	2.65	10.57	
71.00	8.05	7.05	6.32	5.72	5.12	4.52	3.92	3.32	2.72	10.65	
71.50	8.18	7.18	6.40	5.80	5.20	4.60	4.00	3.40	2.80	10.72	
72.00	8.30	7.30	6.47	5.87	5.27	4.67	4.07	3.47	2.87	10.80	
72.50	8.43	7.43	6.55	5.95	5.35	4.75	4.15	3.55	2.95	10.87	
											
73.00	8.55	7.55	6.62	6.02	5.42	4.82	4.22	3.62	3.02	10.95	
73.50	8.68	7.68	6.70	6.10	5.50	4.90	4.30	3.70	3.10	11.02	
74.00	8.80	7.80	6.80	6.17	5.57	4.97	4.37	3.77	3.17	11.10	
74.50	8.93	7.93	6.93	6.25	5.65	5.05	4.45	3.85	3.25	11.17	
75.00	9.05	8.05	7.05	6.32	5.72	5.12	4.52	3.92	3.32	11.25	
											
75.50	9.18	8.18	7.18	6.40	5.80	5.20	4.60	4.00	3.40	11.32	
76.00	9.30	8.30	7.30	6.47	5.87	5.27	4.67	4.07	3.47	11.40	
76.50	9.43	8.43	7.43	6.55	5.95	5.35	4.75	4.15	3.55	11.47	
77.00	9.55	8.55	7.55	6.62	6.02	5.42	4.82	4.22	3.62	11.55	
77.50	9.68	8.68	7.68	6.70	6.10	5.50	4.90	4.30	3.70	11.62	
											
78.00	9.80	8.80	7.80	6.80	6.17	5.57	4.97	4.37	3.77	11.70	
78.50	9.93	8.93	7.93	6.93	6.25	5.65	5.05	4.45	3.85	11.77	
79.00	10.05	9.05	8.05	7.05	6.32	5.72	5.12	4.52	3.92	11.85	
79.50	10.18	9.18	8.18	7.18	6.40	5.80	5.20	4.60	4.00	11.92	
80.00	10.30	9.30	8.30	7.30	6.47	5.87	5.27	4.67	4.07	12.00	
											
80.50	10.43	9.43	8.43	7.43	6.55	5.95	5.35	4.75	4.15	12.07	
81.00	10.55	9.55	8.55	7.55	6.62	6.02	5.42	4.82	4.22	12.15	
81.50	10.68	9.68	8.68	7.68	6.70	6.10	5.50	4.90	4.30	12.22	
82.00	10.80	9.80	8.80	7.80	6.80	6.17	5.57	4.97	4.37	12.30	
82.50	10.93	9.93	8.93	7.93	6.93	6.25	5.65	5.05	4.45	12.37	
											
83.00	11.05	10.05	9.05	8.05	7.05	6.32	5.72	5.12	4.52	12.45	
83.50	11.18	10.18	9.18	8.18	7.18	6.40	5.80	5.20	4.60	12.52	
84.00	11.30	10.30	9.30	8.30	7.30	6.47	5.87	5.27	4.67	12.60	
84.50	11.43	10.43	9.43	8.43	7.43	6.55	5.95	5.35	4.75	12.67	
85.00	11.55	10.55	9.55	8.55	7.55	6.62	6.02	5.42	4.82	12.75	
											
85.50	11.68	10.68	9.68	8.68	7.68	6.70	6.10	5.50	4.90	12.82	
86.00	11.80	10.80	9.80	8.80	7.80	6.80	6.17	5.57	4.97	12.90	
86.50	11.93	10.93	9.93	8.93	7.93	6.93	6.25	5.65	5.05	12.97	
87.00	12.05	11.05	10.05	9.05	8.05	7.05	6.32	5.72	5.12	13.05	
87.50	12.18	11.18	10.18	9.18	8.18	7.18	6.40	5.80	5.20	13.12	
											
88.00	12.30	11.30	10.30	9.30	8.30	7.30	6.47	5.87	5.27	13.20	
88.50	12.43	11.43	10.43	9.43	8.43	7.43	6.55	5.95	5.35	13.27	
89.00	12.55	11.55	10.55	9.55	8.55	7.55	6.62	6.02	5.42	13.35	
89.50	12.68	11.68	10.68	9.68	8.68	7.68	6.70	6.10	5.50	13.42	
90.00	12.80	11.80	10.80	9.80	8.80	7.80	6.80	6.17	5.57	13.50	
											
90.50	12.93	11.93	10.93	9.93	8.93	7.93	6.93	6.25	5.65	13.57	
91.00	13.05	12.05	11.05	10.05	9.05	8.05	7.05	6.32	5.72	13.65	
91.50	13.18	12.18	11.18	10.18	9.18	8.18	7.18	6.40	5.80	13.72.	
92.00	13.30	12.30	11.30	10.30	9.30	8.30	7.30	6.47	5.87	13.80	
92.50	13.43	12.43	11.43	10.43	9.43	8.43	7.43	6.55	5.95	13.87	
											
93.00	13.55	12.55	11.55	10.55	9.55	8.55	7.55	6.62	6.02	13.95	
93.50	13.68	12.68	11.68	10.68	9.68	8.68	7.68	6.70	6.10	14.02	
94.00	13.80	12.80	11.80	10.80	9.80	8.80	7.80	6.80	6.17	14.10	
94.50	13.93	12.93	11.93	10.93	9.93	8.93	7.93	6.93	6.25	14.17	
95.00	14.05	13.05	12.05	11.05	10.05	9.05	8.05	7.05	6.32	14.25	
											
95.50	14.18	13.18	12.18	11.18	10.18	9.18	8.18	7.18	6.40	14.32	
96.00	14.30	13.30	12.30	11.30	10.30	9.30	8.30	7.30	6.47	14.40	
96.50	14.43	13.43	12.43	11.43	10.43	9.43	8.43	7.43	6.55	14.47	
97.00	14.55	13.55	12.55	11.55	10.55	9.55	8.55	7.55	6.62	14.55	
97.50	14.68	13.68	12.68	11.68	10.68	9.68	8.68	7.68	6.70	14.68	
											
98.00	14.80	13.80	12.80	11.80	10.80	9.80	8.80	7.80	6.80	14.80	
98.50	14.83	13.93	12.93	11.93	10.93	9.93	8.93	7.93	6.93	14.93	
99.00	15.05	14.05	13.05	12.05	11.05	10.05	9.05	8.05	7.05	15.05	
99.50	15.18	14.18	13.18	12.18	11.18	10.18	9.18	8.18	7.18	15.18	
100.00	15.30	14.30	13.30	12.30	11.30	10.30	9.30	8.30	7.30	15.30	
											
100.50	15.43	14.43	13.43	12.43	11.43	10.43	9.43	8.43	7.43	15.43	
101.00	15.55	14.55	13.55	12.55	11.55	10.55	9.55	8.55	7.55	15.55	
101.50	15.68	14.68	13.68	12.68	11.68	10.68	9.68	8.68	7.68	15.68	
102.00	15.80	14.80	13.80	12.80	11.80	10.80	9.80	8.80	7.80	15.80	
102.50	15.93	14.93	13.93	12.93	11.93	10.93	9.93	8.93	7.93	15.93	
											
103.00	16.05	15.05	14.05	13.05	12.05	11.05	10.05	9.05	8.05	16.05	
103.50	16.18	15.18	14.18	13.18	12.18	11.18	10.18	9.18	8.18	16.18	
104.00	16.30	15.30	14.30	13.30	12.30	11.30	10.30	9.30	8.30	16.30	
104.50	16.46	15.43	14.43	13.43	12.43	11.43	10.43	9.43	8.43	16.46	
105.00	16.64	15.55	14.55	13.55	12.55	11.55	10.55	9.55	8.55	16.64	
											
105.50	16.81	15.68	14.68	13.68	12.68	11.68	10.68	9.68	8.68	16.81	
106.00	16.99	15.80	14.80	13.80	12.80	11.80	10.80	9.80	8.80	16.99	
106.50	17.16	15.93	14.83	13.93	12.93	11.93	10.93	9.93	8.93	17.16	
107.00	17.34	16.05	15.05	14.05	13.05	12.05	11.05	10.05	9.05	17.34	
107.50	17.51	16.18	15.18	14.18	13.18	12.18	11.18	10.18	9.18	17.51	
											
108.00	17.69	16.30	15.30	14.30	13.30	12.30	11.30	10.30	9.30	17.69	
108.50	17.86	16.46	15.43	14.43	13.43	12.43	11.43	10.43	9.43	17.86	
109.00	18.04	16.64	15.55	14.55	13.55	12.55	11.55	10.55	9.55	18.04	
109.50	18.21	16.81	15.68	14.68	13.68	12.68	11.68	10.68	9.68	18.21	
110.00	18.39	16.99	15.80	14.80	13.80	12.80	11.80	10.80	9.80	18.39	
											
110.50	18.56	17.16	15.93	14.83	13.93	12.93	11.93	10.93	9.93	18.56	
111.00	18.74	17.34	16.05	15.05	14.05	13.05	12.05	11.05	10.05	18.74	
111.50	18.91	17.51	16.18	15.18	14.18	13.18	12.18	11.18	10.18	18.91	
112.00	19.09	17.69	16.30	15.30	14.30	13.30	12.30	11.30	10.30	19.09	
112.50	19.26	17.86	16.46	15.43	14.43	13.43	12.43	11.43	10.43	19.26	
											
113.00	19.44	18.04	16.64	15.55	14.55	13.55	12.55	11.55	10.55	19.44	
113.50	19.61	18.21	16.81	15.68	14.68	13.68	12.68	11.68	10.68	19.61	
114.00	19.79	18.39	16.99	15.80	14.80	13.80	12.80	11.80	10.80	19.79	
114.50	19.96	18.56	17.16	15.93	14.83	13.93	12.93	11.93	10.93	19.96	
115.00	20.14	18.74	17.34	16.05	15.05	14.05	13.05	12.05	11.05	20.14	
											
115.50	20.31	18.91	17.51	16.18	15.18	14.18	13.18	12.18	11.18	20.31	
116.00	20.49	19.09	17.69	16.30	15.30	14.30	13.30	12.30	11.30	20.49	
116.50	20.66	19.26	17.86	16.46	15.43	14.43	13.43	12.43	11.43	20.66	
117.00	20.84	19.44	18.04	16.64	15.55	14.55	13.55	12.55	11.55	20.84	
117.50	21.01	19.61	18.21	16.81	15.68	14.68	13.68	12.68	11.68	21.01	
											
118.00	21.19	19.79	18.39	16.99	15.80	14.80	13.80	12.80	11.80	21.19	
118.50	21.36	19.96	18.56	17.16	15.93	14.93	13.93	12.93	11.93	21.36	
119.00	21.54	20.14	18.74	17.34	16.05	15.05	14.05	13.05	12.05	21.54	
119.50	21.71	20.31	18.91	17.51	16.18	15.18	14.18	13.18	12.18	21.71	
120.00	21.89	20.49	19.09	17.69	16.30	15.30	14.30	13.30	12.30	21.89	
											
120.50	22.06	20.66	19.26	17.86	16.46	15.43	14.43	13.43	12.43	22.06	
121.00	22.24	20.84	19.44	18.04	16.64	15.55	14.55	13.55	12.55	22.24	
121.50	22.41	21.01	19.61	18.21	16.81	15.68	14.68	13.68	12.68	22.41	
122.00	22.59	21.19	19.79	18.39	16.99	15.80	14.80	13.80	12.80	22.59	
122.50	22.76	21.36	19.96	18.56	17.16	15.93	14.93	13.93	12.93	22.76	
											
123.00	22.94	21.54	20.14	18.74	17.34	16.05	15.05	14.05	13.05	22.94	
123.50	23.11	21.71	20.31	18.91	17.51	16.18	15.18	14.18	13.18	23.11	
124.00	23.29	21.89	20.49	19.09	17.69	16.30	15.30	14.30	13.30	23.29	
124.50	23.46	22.06	20.66	19.26	17.86	16.46	15.43	14.43	13.43	23.46	
125.00	23.64	22.24	20.84	19.44	18.04	16.64	15.55	14.55	13.55	23.64	
											
125.50	23.81	22.41	21.01	19.61	18.21	16.81	15.68	14.68	13.68	23.81	
126.00	23.99	22.59	21.19	19.79	18.39	16.99	15.80	14.80	13.80	23.99	
126.50	24.16	22.76	21.36	19.96	18.56	17.16	15.93	14.93	13.93	24.16	
127.00	24.34	22.94	21.54	20.14	18.74	17.34	16.05	15.05	14.05	24.34	
127.50	24.51	23.11	21.71	20.31	18.91	17.51	16.18	15.18	14.18	24.51	
											
128.00	24.69	23.29	21.89	20.49	19.09	17.69	16.30	15.30	14.30	24.69	
128.50	24.86	23.46	22.06	20.66	19.26	17.86	16.46	15.43	14.43	24.86	
129.00	25.04	23.64	22.24	20.84	19.44	18.04	16.64	15.55	14.55	25.04	
129.50	25.21	23.81	22.41	21.01	19.61	18.21	16.81	15.68	14.68	25.21	
130.00	25.39	23.99	22.59	21.19	19.79	18.39	16.99	15.80	14.80	25.39	
											
130.50	25.56	24.16	22.76	21.36	19.96	18.56	17.16	15.93	14.93	25.56	
131.00	25.74	24.34	22.94	21.54	20.14	18.74	17.34	16.05	15.05	25.74	
131.50	25.91	24.51	23.11	21.71	20.31	18.91	17.51	16.18	15.18	25.91	
132.00	26.09	24.69	23.29	21.89	20.49	19.09	17.69	16.30	15.30	26.09	
132.50	26.26	24.86	23.46	22.06	20.66	19.26	17.86	16.46	15.43	26.26	
											
133.00	26.44	25.04	23.64	22.24	20.84	19.44	18.04	16.64	15.55	26.44	
133.50	26.61	25.21	23.81	22.41	21.01	19.61	18.21	16.81	15.68	26.61	
134.00	26.79	25.39	23.99	22.59	21.19	19.79	18.39	16.99	15.80	26.79	
134.50	26.96	25.56	24.16	22.76	21.36	19.96	18.56	17.16	15.93	26.96	
135.00	27.14	25.74	24.34	22.94	21.54	20.14	18.74	17.34	16.05	27.14	
											
135.50	27.31	25.91	24.51	23.11	21.71	20.31	18.91	17.51	16.18	27.31	
136.00	27.49	26.09	24.69	23.29	21.89	20.49	19.09	17.69	16.30	27.49	
136.50	27.66	26.26	24.86	23.46	22.06	20.66	19.26	17.86	16.46	27.66	
137.00	27.84	26.44	25.04	23.64	22.24	20.84	19.44	18.04	16.64	27.84	
137.50	28.01	26.61	25.21	23.81	22.41	21.01	19.61	18.21	16.81	28.01	
											
138.00	28.19	26.79	25.39	23.99	22.59	21.19	19.79	18.39	16.99	28.19	
138.50	28.36	26.96	25.56	24.16	22.76	21.36	19.96	18.56	17.16	28.36	
139.00	28.54	27.14	25.74	24.34	22.94	21.54	20.14	18.74	17.34	28.54	
139.50	28.71	27.31	25.91	24.51	23.11	21.71	20.31	18.91	17.51	28.71	
140.00	28.89	27.49	26.09	24.69	23.29	21.89	20.49	19.09	17.69	28.89	
											
140.50	29.06	27.66	26.26	24.86	23.46	22.06	20.66	19.26	17.86	29.06	
141.00	29.24	27.84	26.44	25.04	23.64	22.24	20.84	19.44	18.04	29.24	
141.50	29.41	28.01	26.61	25.21	23.81	22.41	21.01	19.61	18.21	29.41	
142.00	29.59	28.19	26.79	25.39	23.99	22.59	21.19	19.79	18.39	29.59	
142.50	29.76	28.36	26.96	25.56	24.16	22.76	21.36	19.96	18.56	29.76	
											
143.00	29.98	28.54	27.14	25.74	24.34	22.94	21.54	20.14	18.74	29.98	
143.50	30.20	28.71	27.31	25.91	24.51	23.11	21.71	20.31	18.91	30.20	
144.00	30.43	28.89	27.49	26.09	24.69	23.29	21.89	20.49	19.09	30.43	
144.50	30.65	29.06	27.66	26.26	24.86	23.46	22.06	20.66	19.26	30.65	
145.00	30.88	29.24	27.84	26.44	25.04	23.64	22.24	20.84	19.44	30.88	
											
145.50	31.10	29.41	28.01	26.61	25.21	23.81	22.41	21.01	19.61	31.10	
146.00	31.33	29.59	28.19	26.79	25.39	23.99	22.59	21.19	19.79	31.33	
146.50	31.55	29.76	28.36	26.96	25.56	24.16	22.76	21.36	19.96	31.55	
147.00	31.78	29.98	28.54	27.14	25.74	24.34	22.94	21.54	20.14	31.78	
147.50	32.00	30.20	28.71	27.31	25.91	24.51	23.11	21.71	20.31	32.00	
											
148.00	32.23	30.43	28.89	27.49	26.09	24.69	23.29	21.89	20.49	32.23	
148.50	32.45	30.65	29.06	27.66	26.26	24.86	23.46	22.06	20.66	32.45	
149.00	32.68	30.88	29.24	27.84	26.44	25.04	23.64	22.24	20.84	32.68	
149.50	32.90	31.10	29.41	28.01	26.61	25.21	23.81	22.41	21.01	32.90	
150.00	33.13	31.33	29.59	28.19	26.79	25.39	23.99	22.59	21.19	33.13	

SECOND APPENDIX.

AMOUNT TO BE DEDUCTED FROM WEEKLY EARNINGS OF NON-RESIDENTS
AOFAIGA O LAFOGA E AO INA TOESE I VAIASO TAITASI MAI TUPE MAUA A LE TAGATA E LE NOFO MAU I SAMOA

INCOME TUPE MAUA	Other 
than No Declaration Ese i lo le leai se Ta‘utinoga	No Declaration Leai se Ta‘utinoga	INCOME 
TUPE
MAUA	Other than 
No Declaration Ese i lo le leai se Ta‘utinoga 	No 
Declaration Leai se Ta‘utinoga	INCOME TUPE
MAUA	Other 
than
 No Declaration Ese i lo le 
leai se 
Ta‘utinoga	No
Declaration Leai se Ta‘utinoga	
									
$	$	$	$	$	$	$	$	$	
									
.20	.00	.02	10.20	.50	1.52	20.50	1.15	3.07	
.40	.01	.05	10.40	.51	1.55	21.00	1.22	3.15	
.60	.02	.08	10.60	.52	1.58	21.50	1.30	3.22	
.80	.03	.11	10.80	.53	1.61	22.00	1.37	3.30	
1.00	.05	.15	11.00	.55	1.65	22.50	1.45	3.37	
									
1.20	.05	.17	11.20	.55	1.67	23.00	1.52	3.45	
1.40	.06	.20	11.40	.56	1.70	23.50	1.60	3.52	
1.60	.07	.23	11.60	.57	1.73	24.00	1.67	3.60	
1.80	.08	.26	11.80	.58	1.76	24.50	1.75	3.67	
2.00	.10	.30	12.00	60	1.80	25.00	1.82	3.75	
									
2.20	.10	.32	12.20	.60	1.82	25.50	1.90	3.82	
2.40	.11	.35	12.40	.61	1.85	26.00	1.97	3.90	
2.60	.12	.38	12.60	.62	1.88	26.50	2.05	3.97	
2.80	.13	.41	12.80	.63	1.91	27.00	2.12	4.05	
3.00	.15	.45	13.00	.65	1.95	27.50	2.20	4.12	
									
3.20	.15	.47	13.20	.65	1.97	28.00	2.27	4.20	
3.40	.16	.50	13.40	.66	2.00	28.50	2.35	4.27	
3.60	.17	.53	13.60	.67	2.03	29.00	2.42	4.35	
3.80	.18	.56	13.80	.68	2.06	29.50	2.50	4.42	
4.00	.20	.60	14.00	.70	2.10	30.00	2.57	4.50	
									
4.20	.20	.62	14.20	.70	2.12	30.50	2.65	4.57	
4.40	.21	.65	14.40	.71	2.15	31.00	2.72	4.65	
4.60	.22	.68	14.60	.72	2.18	31.50	2.80	4.72	
4.80	.23	.71	14.80	.73	2.21	32.00	2.87	4.80	
5.00	.25	.75	15.00	.75	2.25	32.50	2.95	4.87	
									
5.20	.25	.77	15.20	.75	2.27	33.00	3.02	4.95	
5.40	.26	.80	15.40	.76	2.30	33.50	3.10	5.02	
5.60	.27	.83	15.60	.77	2.33	34.00	3.17	5.10	
5.80	.28	.86	15.80	.78	2.36	34.50	3.25	5.17	
6.00	.30	.90	16.00	80	2.40	35.00	3.32	5.25	
									
6.20	.30	.92	16.20	.80	2.42	35.50	3.40	5.32	
6.40	.31	.95	16.40	.81	2.45	36.00	3.47	5.40	
6.60	.32	.98	16.60	.82	2.48	36.50	3.55	5.47	
6.80	.33	1.01	16.80	.83	2.51	37.00	3.62	5.55	
7.00	.35	1.05	17.00	.85	2.55	37.50	3.70	5.62	
									
7.20	.35	1.07	17.20	.85	2.57	38.00	3.77	5.70	
7.40	.36	1.10	17.40	.86	2.60	38.50	3.85	5.77	
7.60	.37	1.13	17.60	.87	2.63	39.00	3.92	5.85	
7.80	.38	1.16	17.80	.88	2.66	39.50	4.00	5.92	
8.00	.40	1.20	18.00	.90	2.70	40.00	4.07	6.00	
									
8.20	.40	1.22	18.20	.90	2.72	40.50	4.15	6.07	
8.40	.41	1.25	18.40	.91	2.75	41.00	4.22	6.15	
8.60	.42	1.28	18.60	.92	2.78	41.50	4.30	6.22	
8.80	.43	1.31	18.80	.93	2.81	42.00	4.37	6.30	
9.00	.45	1.35	19.00	.95	2.85	42.50	4.45	6.37	
									
9.20	.45	1.37	19.20	.95	2.87	43.00	4.52	6.45	
9.40	.46	1.40	19.40	.98	2.90	43.50	4.60	6.52	
9.60	.47	1.43	19.60	1.01	2.93	44.00	4.67	6.60	
9.80	.48	1.46	19.80	1.04	2.96	44.50	4.75	6.67	
10.00	.50	1.50	20.00	1.07	3.00	45.00	4.82	6.75	
									
45.50	4.90	6.82	70.50	9.93	10.57	95.50	16.18	16.18	
46.00	4.97	6.90	71.00	10.05	10.65	96.00	16.30	16.30	
46.50	5.05	6.97	71.50	10.18	10.72	96.50	16.46	16.46	
47.00	5.12	7.05	72.00	10.30	10.80	97.00	16.64	16.64	
47.50	5.20	7.12	72.50	10.43	10.87	97.50	16.81	16.81	
									
48.00	5.27	7.20	73.00	10.55	10.95	98.00	16.99	16.99	
48.50	5.35	7.27	73.50	10.68	11.02	98.50	17.16	17.16	
49.00	5.42	7.35	74.00	10.80	11.10	99.00	17.34	17.34	
49.50	5.50	7.42	74.50	10.93	11.17	99.50	17.51	17.51	
50.00	5.57	7.50	75.00	11.05	11.25	100.00	17.69	17.69	
									
50.50	5.65	7.57	75.50	11.18	11.32	100.50	17.86	17.86	
51.00	5.72	7.65	76.00	11.30	11.40	101.00	18.04	18.04	
51.50	5.80	7.72	76.50	11.43	11.47	101.50	18.21	18.21	
52.00	5.87	7.80	77.00	11.55	11.55	102.00	18.39	18.39	
52.50	5.95	7.87	77.50	11.68	11.68	102.50	18.56	18.56	
									
53.00	6.02	7.95	78.00	11.80	11.80	103.00	18.74	18.74	
53.50	6.10	8.02	78.50	11.93	11.93	103.50	18.91	18.91	
54.00	6.17	8.10	79.00	12.05	12.05	104.00	19.09	19.09	
54.50	6.25	8.17	79.50	12.18	12.18	104.50	19.26	19.26	
55.00	6.32	8.25	80.00	12.30	12.30	105.00	19.44	19.44	
									
55.50	6.40	8.32	80.50	12.43	12.43	105.50	19.61	19.61	
56.00	6.47	8.40	81.00	12.55	12.55	106.00	19.79	19.79	
56.50	6.55	8.47	81.50	12.68	12.68	106.50	19.96	19.96	
57.00	6.62	8.55	82.00	12.80	12.80	107.00	20.14	20.14	
57.50	6.70	8.62	82.50	12.93	12.93	107.50	20.31	20.31	
									
58.00	6.80	8.70	83.00	13.05	13.05	108.00	20.49	20.49	
58.50	6.93	8.77	83.50	13.18	13.18	108.50	20.66	20.66	
59.00	7.05	8.85	84.00	13.30	13.30	109.00	20.84	20.84	
59.50	7.18	8.92	84.50	13.43	13.43	109.50	21.01	21.01	
60.00	7.30	9.00	85.00	13.55	13.55	110.00	21.19	21.19	
									
60.50	7.43	9.07	85.50	13.68	13.68	110.50	21.36	21.36	
61.00	7.55	9.15	86.00	13.80	13.80	111.00	21.54	21.54	
61.50	7.68	9.22	86.50	13.93	13.93	111.50	21.71	21.71	
62.00	7.80	9.30	87.00	14.05	14.05	112.00	21.89	21.89	
62.50	7.93	9.37	87.50	14.18	14.18	112.50	22.06	22.06	
									
63.00	8.05	9.45	88.00	14.30	14.30	113.00	22.24	22.24	
63.50	8.18	9.52	88.50	14.43	14.43	113.50	22.41	22.41	
64.00	8.30	9.60	89.00	14.55	14.55	114.00	22.59	22.59	
64.50	8.43	9.67	89.50	14.68	14.68	114.50	22.76	22.76	
65.00	8.55	9.75	90.00	14.80	14.80	115.00	22.94	22.94	
									
65.50	8.68	9.82	90.50	14.93	14.93	115.50	23.11	23.11	
66.00	8.80	9.90	91.00	15.05	15.05	116.00	23.29	23.29	
66.50	8.93	9.97	91.50	15.18	15.18	116.50	23.46	23.46	
67.00	9.05	10.05	92.00	15.30	15.30	117.00	23.64	23.64	
67.50	9.18	10.12	92.50	15.43	15.43	117.50	23.81	23.81	
									
68.00	9.30	10.20	93.00	15.55	15.55	118.00	23.99	23.99	
68.50	9.43	10.27	93.50	15.68	15.68	118.50	24.16	24.16	
69.00	9.55	10.35	94.00	15.80	15.80	119.00	24.34	24.34	
69.50	9.68	10.42	94.50	15.93	15.93	119.50	24.51	24.51	
70.00	9.80	10.50	95.00	16.05	16.05	120.00	24.69	24.69	
									
120.50	24.86	24.86	145.50	34.70	34.70				
121.00	25.04	25.04	146.00	34.93	34.93				
121.50	25.21	25.21	146.50	35.15	35.15				
122.00	25.39	25.39	147.00	35.38	35.38				
122.50	25.56	25.56	147.50	35.60	35.60				
									
123.00	25.74	25.74	148.00	35.83	35.83				
123.50	25.91	25.91	148.50	36.05	36.05				
124.00	26.09	26.09	149.00	36.28	36.28				
124.50	26.26	26.26	149.50	36.50	36.50				
125.00	26.44	26.44	150.00	36.73	36.73				
									
125.50	26.61	26.61	145.50	34.70	34.70				
126.00	26.79	26.79	146.00	34.93	34.93				
126.50	26.96	26.96	146.50	35.15	35.15				
127.00	27.14	27.14	147.00	35.38	35.38				
127.50	27.31	27.31	147.50	35.60	35.60				
									
128.00	27.49	27.49	148.00	35.83	35.83				
128.50	27.66	27.66	148.50	36.05	36.05				
129.00	27.84	27.84	149.00	36.28	36.28				
129.50	28.01	28.01	149.50	36.50	36.50				
130.00	28.19	28.19	150.00	36.73	36.73				
									
130.50	28.36	28.36							
131.00	28.54	28.54							
131.50	28.71	28.71							
132.00	28.89	28.89							
132.50	29.06	29.06							
									
133.00	29.24	29.24							
133.50	29.41	29.41							
134.00	29.59	29.59							
134.50	29.76	29.76							
135.00	29.98	29.98							
									
135.50	30.20	30.20							
136.00	30.43	30.43							
136.50	30.65	30.65							
137.00	30.88	30.88							
137.50	31.10	31.10							
									
138.00	31.33	31.33							
138.50	31.55	31.55							
139.00	31.78	31.78							
139.50	32.00	32.00							
140.00	32.23	32.23							
									
140.50	32.45	32.45							
141.00	32.68	32.68							
141.50	32.90	32.90							
142.00	33.13	33.13							
142.50	33.35	33.35							
									
143.00	33.58	33.58							
143.50	33.80	33.80							
144.00	34.03	34.03							
144.50	34.25	34.25							
145.00	34.48	34.48							

-----------------------------------------------------