ANNEX B.-Deliberation of the Council General of May 9 and 10, 1898—Continued. 10 p. c. ..do 10 p. c. 100 kilograms net Chimes, musical boxes, and clock and watch fittings. Steam and other engines, and detached pieces and parts of machines." Wire netting of iron and steel Perforated sheets of iron, steel, copper, zinc, brass, or other metals. Articles of cast iron, neither turned nor polished, and rough articles of malleable cast iron, iron, Nails and tacks of iron or steel.. Tubes of iron, steel, copper, or brass Arms, powder, and ammunition. .....do ..do ..do ..do Firearms 100 kilograms net..... 60.00 11.58 Musical instruments. II. Decree promulgating in the colony the decree of December 30, 1897, enacting modifications to the customs tariff of New Caledonia. We, governor of New Caledonia and dependencies, Knight of the Legion of Honor, officer of the academy, taking into consideration the cablegram of October 8, 1898; taking into consideration the decree of December 12, 1874; the privy council having been consulted, have decreed and do decree: ARTICLE 1. The decree of December 30, 1897, enacting modification to the customs tariff of New Caledonia, is promulgated in the colony, to be executed in its form and tenor. ART. 2. The present decree shall be inserted in the Journal and Bulletin officiels of the colony, communicated and recorded wherever required. NOUMÉA, October 28, 1898. P. FEILLET. III. Decree modifying the schedules annexed to the decrees of November 26, 1892, and January 13, 1894. The President of the French Republic, on the report of the minister of colonies, taking into consideration the law of January 11, 1892, relative to the establishment of the general customs tariff, taking into consideration the decree of November 26, 1892, enacting the application in New Caledonia of the Metropolitan customs tariff, taking into consideration the decree of January 13, 1894, modifying the customs duties levied on leaf tobacco, taking into consideration the advice of the minister of commerce, industry, posts, and telegraphs, the council of state having been consulted, decrees: ARTICLE 1. The schedules annexed to the above-mentioned decrees of November 26, 1892, and January 13, 1891, containing the exceptions to the general customs tariff for New Caledonia, are modified as follows: Agricultural machines (The exemption is limited to the following: Plows, harrows, scarifiers, horse hoes, ridge plows, articulated and simple rollers, horse sowing machines, mowers, harvesters, tedders, horserakes, binders, winnowing machines, coffee peelers, coffee hullers, coffee sorters, maize crushers, presses, and chaff cutters, bolting machines.) Tools and implements of iron or steel.. (The exemption is limited to the following: Spades, picks, shovels, hoes, grub axes, rakes, axes, hatchets, hedging knives exceeding 45 centimeters in length, forks, pronged hoes, pruning shears, gardeners' saws.) Free. Free ART. 2. The provisions of the decrees of November 26, 1892, and January 13, 1894, contrary to those of the present decree are repealed. ART. 3. The minister of colonies is intrusted with the execution of the present decree, which shall be inserted in the Journal Officiel of the French Republic, in the Bulletin Officiel of the colonies, and in the Bulletin Officiel of New Caledonia. Done at Paris, December 30, 1897. By the President of the Republic: FÉLIX FAURE. ANDRÉ LEBON, IV. Decree establishing a fee of 0.25 franc for every lead seal affixed by the customs service. We, governor of New Caledonia and dependencies, Knight of the Legion of Honor, officer of the Academy, taking into consideration the deliberation of the councilgeneral of May 5, 1898; taking into consideration article 43 of the decree of April 2, 1885, creating a council-general in New Caledonia; taking into consideration the decree of December 12, 1874; the privy council having been consulted, have decreed and do decree: ARTICLE 1. A fee of 0.25 franc shall be collected for every lead seal which the regulations for the customs and fiscal service require to be affixed. The affixing of the lead seals is intrusted to the customs and fiscal service, who shall collect the fee of 0.25 franc. ART. 2. The present decree shall be communicated and recorded wherever required. P. FEILLET. NOUMEA, October 28, 1898. SAMOA. DUTIES, TAXES, AND LICENSES. [Extract from Berlin act, proclaimed May 21, 1890.] ARTICLE VI. SEC. 1. The port of Apia shall be the port of entry for all dutiable goods arriving in the Samoan Islands; and all foreign goods, wares, and merchandise landed on the islands shall be there entered for examination; but coal and naval stores, which either Government has, by treaty, reserved the right to land at any harbor stipulated for that purpose, are not dutiable when imported as authorized by such treaty, and may be there landed as stipulated without such entry or examination. SEC. 2. To enable the Samoan Government to obtain the necessary revenue for the maintenance of government and good order in the islands, the following duties, taxes, and charges may be levied and collected, without prejudice to the right of the native government to levy and collect other taxes in its discretion upon the natives of the islands and their property, and with the consent of the consuls of the signatory powers, upon all property outside the municipal district, provided such tax shall bear uniformly upon the same class of property, whether owned by natives or foreigners. A.-Import duties. 1. On ale and porter and beer, per dozen quarts. 2. On spirits, per gallon... 3. On wine, except sparkling, per gallon 4. On sparkling wines, per gallon.. 5. On tobacco, per pound.. 6. On cigars, per pound 7. On sporting arms, each. 8. On gunpowder, per pound.. $0.50 2.50 1.00 1.50 .50 1.00 4.00 .25 9. Statistical duty on all merchandise and goods imported, except as aforesaid, ad valorem..... 2 p. c. 1. Capitation tax on Samoans and other Pacific Islanders not included under No. 2, per head... $1.00 2.00 4. On firearms, each.. 5. On dwelling houses (not including the dwelling houses of Samoan natives) and on land and houses used for commercial purposes, ad valorem.... 4.00 2.00 1 p. c. 10635-41 6. Special taxes on traders, as follows: Class I On stores of which the monthly sales are $2,000 or more, each store... Below $2,000 and not less than $1,000. Class III Below $1,000 and not less than $500.. Class IV Below $500 and not less than $250 Class V- $100.00 48.00 36.00 24.00 12.00 D.-Occasional taxes. 1. On trading vessels exceeding 100 tons burden calling at Apia, at each call. $10.00 payment of which title shall not be held valid, upon the value of the consideration paid...p.c. 3. Upon other written transfers of property, upon the selling price... + Evidence of the payment of the last two taxes may be shown by lawful stamps affixed to the title paper, or otherwise by the written receipt of the proper tax collector. 4. Unlicensed butchers in Apia shall pay upon their sales. i p. c. 1 p. c. E.-License taxes. No person shall engage as proprietor or manager in any of the following professions or occupations except after having obtained a license therefor, and for such license the following tax shall be paid in advance: |