MARSHALL ISLANDS. [NOTE. No customs ordinance has been enacted for the Marshall Islands.] TAXES. Ordinance No. 238, relative to the collection of trading taxes (“ Gewerbesteuern"). The ordinance of the imperial commissioner of the Marshall Islands, dated June 28, 1888, relative to the collection of trading taxes, has been amended by the ordinances of July 15, 1889, and August 2, 1890. Conformably to these amendments this ordinance now reads as follows: SECTION 1. On and after October 1, 1889, trading taxes shall be collected at the following rates: (a) For commercial firms established in the Protectorate the annual business of which amounts to 500,000 marks ($119,000) and more... (b) For firms the annual business of which amounts to less than 500,000 marks (c) For taverns and hotels of all kinds.. (d) For trading vessels effecting commercial transactions in the SEC. 2. The taxes enumerated in section 1 under letters a, b, c, e, f, must be paid quarterly and in advance, and those mentioned in letter d, before the vessel begins her voyage in the Protectorate. SEC. 3. Should one of the vessels mentioned in section 1 d begin a trading voyage in the Protectorate without having paid the stipulated tax, a fine not exceeding 6,000 marks ($1,428) shall be inflicted. The vessel as well as the cargo, whoever may be the owner, shall be held as guarantee for the payment of this fine. ..ad valorem.. .each.. Twine and cordage. Linen, flax, and ramie fabrics Floor cloth and linoleum. Table linen, damasked or not.. Jute bags... Cotton, canvas, and linen goods for clothing: Unbleached cloth Bleached and manufactured with white thread Printed and colored fabrics... Goods of all kinds, coverlets, hosiery of cotton or mixed. Tissues, mixed, when the cotton predominates, in pieces. Woolen coverlets, etc.. Woolen tissues, mixed, in pieces, when wool predominates. Silk fabrics, when the silk predominates.. Jewelry, and gold and silversmiths' work Watches and clocks. Musical and clock work instruments.... Pieces of steam machinery for locomotives and organs, etc Iron or steel wire netting.. Perforated sheets, iron, copper, tin, zinc, etc. Anchors, cables, chains, wire rope, couplings, in iron or steel Cast iron and steel, not worked.. 4 Iron and wire nails. Iron or wire screws, bolts, hinges, hooks, etc., with nuts, rivets, etc SEA OCTROI OF NEW CALEDONIA. I.—Decree temporarily giving effect to the deliberations of the Council General of April 27, 1897, and May 9 and 10, 1898, relative to sea octroi. ["Journal Officiel " No. 2034, of October 29, 1898.] We, governor of New Caledonia and dependencies, knight of the Legion of Honor, officer of the Academy, taking into consideration the decree of December 12, 1874; taking into consideration the cablegram dated October 8, 1898; the privy council having been consulted, have decreed and do decree: ARTICLE 1. The deliberations of the Council General, dated April 27, 1897, and May 9 and 10, 1898, relative to sea octroi shall, on and after November 7, 1898, temporarily be executory. ART. 2. The present decree shall be inserted in the "Journal" and "Bulletin Officiels" of the colony, communicated and recorded wherever required. NOUMEA, October 28, 1898. P. FEILLET. ANNEX A.-Deliberation of the Council General of April 27, 1897. REGULATIONS RELATIVE TO SEA OCTROI. ARTICLE 1. Sea octroi shall, on importation through sea ports in New Caledonia, be collected on the goods enumerated in the tariff, whatever be their origin, whencesoever proceeding, under whatever flag imported, and whatever be their destination in the colony. ART. 2. On and after November 7, 1898, sea octroi in New Caledonia shall be collected in accordance with the tariff annexed to the present decree. ART. 3. Any person harvesting, preparing, or manufacturing in the interior of the territory subject to sea octroi articles comprised in the tariff, is bound to make a declaration thereof, and unless such person claims the faculty of warehousing, to immediately pay the octroi. ART. 4. The frontier customs and interior fiscal employees shall, for account of the local service, collect the sea octroi. The surveillance of places of manufacture in the interior shall be insured by the customs and fiscal agents. ART. 5. The legal and reglementary dispositions relating to customs are applicable to sea octroi in all matters concerning declarations, contestations, liquidation of sea octroi and the coasting trade. ART. 6. The sea octroi shall be leviable on net weight. The benefit of the tare, real or legal, shall accrue to the goods, whatever be their origin and the amount of octroi. ART. 7. Goods liable to sea octroi may be removed prior to payment on the same conditions of guaranty as goods chargeable with customs duties. ART. 8. The mode of classification indicated in the explanatory notes to the customs tariff is adopted for guiding the service in classifying goods liable to sea octroi. ART. 9. Stores destined to the service of the navy shall be placed in its warehouses in the same manner as goods admitted into customs warehouses. An account thereof shall be kept by the employees, and sea octroi shall be payable on all quantities removed to any destination other than for Government vessels. ART. 10. Military uniforms and effects shall also be exempt from sea octroi, as well as armament imported for the defense of the colony. ART. 11. From the gross proceeds of the sea octroi the following sums shall be deducted for expenses of supervision, examination, liquidation, and collection: 1. For the benefit of the local budget, for contributive share of the communes in the expenses of the customs and fiscal personnel and materials necessary for their service, a sum to be determined each month by the governor. This deduction is calculated in such a manner that the aggregate amount of the monthly expenditure of the customs and fiscal service be borne by the colony on one part, and by the communes on the other part, proportionally to the receipts collected for them, on the liquidations effected by the above-named service. 2. For the benefit of customs and fiscals employees, as an extra allowance above their fixed salary, a commission of 1 per cent. The mode of repartition of this allowance shall be regulated by a decree of the governor in privy council. 3. For the benefit of the treasurer-paymaster, a commission of 50 centimes per cent. This treble deduction can not exceed one-fifth of the gross receipts. In case the application of the foregoing provisions should involve a deduction exceeding the aforesaid proportion, the share due to the local budget must be reduced in such manner that four-fifths of the proceeds shall accrue to the communes. ART. 12. After the deductions prescribed in the preceding article have been made, the proceeds of the sea octroi are attributed one-half to the commune of Noumea and the other half to the other communes. The quota allotted to the communes is divided among them, one-half in proportion to their compulsory expenditure and one-half pro rata to their population, it being understood that the natives are only reckoned at one-twentieth of their number. ART. 13. All dispositions contrary to the present decree, and particularly the decree dated December 23, 1887, establishing a sea octroi in New Caledonie, are and remain repealed. ANNEX B.-Deliberation of the Council General of May 9 and 10, 1898 Colonial produce for consumption: Sugar, refined, sawn, in loaves, including candy. 100 kilograms net. ...do Olive, linseed, ground-nut, sesame, colze, and rape- 100 kilograms net..... seed oils. Essence of turpentine. Beverages. Wine, in casks. Beer, in casks and cases a Mineral substances. Marble, stones, earths, and combustible minerals: Materials, cement Coal and coke Petroleum, schist, and other mineral illuminating oils, crude, refined, and essences. Metals. do Spirit varnish, essence varnish, oil varnish, or es- 100 kilograms net..... sence and oil varnish, mixed. a The volume is calculated as for consumption duties. ANNEX B.-Deliberation of the Council General of May 9 and 10, 1898—Continued. TARIFF OF SEA OCTROI-continued. Yarns, twine, cordage of hemp, linen, jute, phor- 100 kilograms net..... Tissues. Tissues of linen, hemp, or ramie, pure, plain, or figured, in the piece or made up for men or women (clothing), unbleached, bleached, printed, dyed, or ornamented ("ouvrages"). Tissues of linen, hemp, or ramic, pure, oilcloth .....do and linoleum (including linoleum with reverse side of jute). Tissues of linen, hemp, or ramie, pure, table linen, .....do damasked or dot, and drills. Playing cards Paper or cardboard, and paper called fancy paper.. 100 kilograms net.. ...do .....do |