April 24.] THE NEW ZEALAND GAZETTE. 423

charge of the administration of the laws and ordinances
applicable to the Municipal District of Apia.

Sec. 6. The Chief Justice shall, immediately after
assuming the duties of his office in Samoa, make the
proper order or orders for the election and inauguration of
the local Government of the municipal district, under the
provisions of this Act. Each member of the Municipal
Council, including the President, shall, before entering upon
his functions, make and subscribe before the Chief Justice
an oath or affirmation that he will well and faithfully per-
form the duties of his office.

Art. VI.—A Declaration respecting Taxation and Revenue
in Samoa.

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 harbour stipulated for that purpose are
not dutiable when imported as authorised 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 $ c.
2. On spirits, per gallon 2 50
3. On wine, except sparkling, per gallon 1 0
4. On sparkling wines, per gallon 1 50
5. On tobacco, per lb. 0 50
6. On cigars, per lb. 1 0
7. On sporting arms, each 4 0
8. On gunpowder, per lb. 0 25
9. Statistical duty on all merchandise and goods
   imported, except as aforesaid, ad valorem 2 p. c.

(B.)—Export Duties.

On copra, ad valorem 2½ p. c.
On cotton, ad valorem 1½ p. c.
On coffee, ad valorem 2 p. c.

(C.)—Taxes to be annually levied.

1. Capitation tax on Samoans and other Pacific
   Islanders not included under No. 2, per head 1 0
2. Capitation tax on coloured plantation labourers,
   other than Samoans, per head 2 0
3. On boats, trading and others (excluding native
   canoes and native boats carrying only the
   owner's property), each 4 0
4. On firearms, each 2 0
5. On dwelling-houses (not including the dwelling-
   houses of Samoan natives), and on land and
   houses used for commercial purposes, ad
   valorem 1 p. c.
6. Special taxes on traders as follows:—
   Class I.—
   On stores of which the monthly sales are $2,000
   or more, each store $ c.
   100 0
   Class II.—
   Below $2,000 and not less than $1,000 48 0
   Class III.—
   Below $1,000 and not less than $500 36 0
   Class IV.—
   Below $500 and not less than $250 24 0
   Class V.—
   Below $250 12 0

(D.)—Occasional Taxes.

1. On trading-vessels exceeding 100 tons burden,
   calling at Apia, at each call 10 0
2. Upon deeds of real estate, to be paid before regis-
   tration thereof can be made; and without pay-
   ment of which title shall not be held valid,
   upon the value of the consideration paid ½ p. c.
3. Upon other written transfers of property, upon
   the selling price 1 p. c.
   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 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:—

Tavern-keeper, per month $ c.
10 0
Per an.
Attorney, barrister, or solicitor 60 0
Doctor of medicine or dentistry 30 0
Auctioneer or commission agent 40 0
Baker 12 0
Banks or companies for banking 60 0
Barber 6 0
Blacksmith 5 0
Boat-builder 6 0
Butcher 12 0
Cargo-boat or lighter 6 0
Carpenter 6 0
Photographer or artist 12 0
Engineer 12 0
Engineer assistants 6 0
Engineer apprentices 3 0
Hawker 1 0
Pilot 24 0
Printing-press 12 0
Sailmaker 6 0
Ship-builder 6 0
Shoemaker 6 0
Land surveyor 6 0
Tailor 6 0
Waterman 6 0
Salesmen, book-keepers, clerks, paid not less than
$75 a month 3 0
Same, when paid over $75 a month 6 0
White labourers and domestics, per head 5 0
Factory hands and independent workmen 5 0

Sec. 3. Of the revenues paid into the Treasury, the pro-
ceeds of the Samoan capitation-tax, of the license taxes paid
by native Samoans, and of all other taxes which may be
collected without the municipal district, shall be for the use
and paid out upon the order of the Samoan Government.
The proceeds of the other taxes, which are collected in the
municipal district exclusively, shall be held for the use and
paid out upon the order of the Municipal Council to meet
the expenses of the municipal administration as provided by
this Act.

Sec. 4. It is understood that “dollars” and “cents,”
terms of money used in this Act, describe the standard
money of the United States of America, or its equivalent in
other currencies.

Art. VII.—A Declaration respecting Arms and Ammunition
and Intoxicating Liquors, restraining their Sale and Use.

Sec. 1.—Arms and Ammunition.

The importation into the islands of Samoa of arms and
ammunition by the natives of Samoa, or by the citizens or
subjects of any foreign country, shall be prohibited, except
in the following cases:—

(a.) Guns and ammunition for sporting purposes, for which
written license shall have been previously obtained from the
President of the Municipal Council.

(b.) Small-arms and ammunition carried by travellers as
personal appanage.

The sale of arms and ammunition by any foreigner to any
native Samoan subject or other Pacific islander resident in
Samoa is also prohibited.

Any arms or ammunition imported or sold in violation of
these provisions shall be forfeited to the Government of
Samoa. The Samoan Government retains the right to im-
port suitable arms and ammunition to protect itself and
maintain order; but all such arms and ammunition shall be
entered at the Customs (without payment of duty), and
reported by the President of the Municipal Council to the
Consuls of the three treaty Powers.

The three Governments reserve to themselves the future
consideration of the further restrictions which it may be
necessary to impose upon the importation and use of fire-
arms in Samoa.

Sec. 2.—Intoxicating Liquors.

No spirituous, vinous, or fermented liquors, or intoxicating
drinks whatever, shall be sold, given, or offered to any
native Samoan or South Sea Islander resident in Samoa, to
be taken as a beverage.

Adequate penalties, including imprisonment, for the
violation of the provisions of this article shall be established
by the Municipal Council for application within its jurisdic-
tion, and by the Samoan Government for all the islands.

Art. VIII.—General Dispositions.

Sec. 1. The provisions of this Act shall continue in
force until changed by consent of the three Powers. Upon