When the Smythe Ministry came to look into the financial position, it decided to adopt some of its predecessor's taxing measures and to discard others. Among those discarded, was a Poll Tax Bill. Certain other bills, among them one dealing with unoccupied lands, were passed by the Legislative Assembly, only to be rejected by the Legislative Council. With the end of the session in view and no provision made for equalising revenue and expenditure, it became imperative to impose some other form of taxation. There was, however, no time to prepare a fresh bill. The most obvious forms of taxation had been attempted but had failed. In these circumstances, it was resolved to fall back on the Poll Tax Bill on account of its having already been gazetted as required by law. The Treasurer (Mr., now Sir, Thomas Hyslop, K.C.M.G.), having failed, owing to the adverse action of a nominated upper chamber, to pass measures that appeared to him suitable, it was decided the Prime Minister should take charge of the bill. It succeeded in passing through both Houses with comparatively little discussion. In August, 1905, it became law. It would not have become law but for the rejection of the other taxing measures that had been passed by the representatives of the people. There are, it has been held, but two forms of direct taxation applicable to all sections of the community without discriminating between classes, namely a poll tax and a house tax. A house tax had been attempted, but, owing to loud and universal protest by the European community, it was not introduced. Though difficult to justify a poll tax as an equitable mode of taxation among civilized people, it is not inappropriate when applied to Native races. If imposed on all sections of the community, it would, if standing alone, be an unfair tax; accompanied, however, by an income tax, which the Government proposed to bring forward during the following session, the unfairness would have ceased to exist. There was strong feeling among many in the Colony that Natives were not bearing a fair share of taxation. The choice lay between increasing the hut tax payable by kraal-owners, or leaving the tax on them as before and imposing a fresh one on the younger men. It is a matter of opinion which was the better course to pursue, but, in any case, the poll tax of £1 per head on the unmarried man, and the hut tax of 14s. on the married man, cannot be regarded as unduly burdensome, especially when compared with the taxes imposed in the adjoining Colonies, Transvaal and Orange Free State. In the former, £2 was payable yearly by every adult male Native, and a further £2 by those having more than one wife for each additional wife;[79] in the latter, a poll tax of £1 was payable by all Natives. In neither of these cases, however, was there a hut tax as in Natal.