A.—3.

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 dwellinghouses of Samoan natives), and on land and houses used for commercial purposes, ad valorem .. .. .. .. .. Ip. c. 6. Special taxes on traders as follows :— Class I.— On stores of which the monthly sales are $2,000 $ c. or more, each store .. .. .. 100 0 Class ll.— Below f2,000 and not less than 91,000 .. 48 0 Class lII.— Below $1,000 and not less than $500 .. .. 3G 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 registration thereof can be made, and without payment of which title shall not be held valid, upon the value of the consideration paid .. Jp. c. 3. Upon other written transfers of property, upon the selling price .. .. .. Ip. 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 : — I c. Tavern-keeper, per month .. .. .. 10 0 Per an. Attorney, barrister, or solicitor .. .. .. 60 0 Doctor of medicine or dentistry .. .. .. 80 0 Auctioneer or commission agent .. 40 0 Baker .. .. .. .. 12 0 Banks or companies for banking .. .. .. 60 0 Barber .. .. .. .. .. GO Blacksmith .. .. .. .. .. 5 0 Boat-builder .. .. .. .. .. 6 0 Butcher .. .. .. .. 12 0 Cargo-boat or lighter .. .. .. .. (5 0 Carpenter .. .. .. .. .. 6 0 Photographer or artist .. .. .. 12 0 Engineer .. .. .. .. 12 0 Engineer assistants .. .. .. .. GO Engineer apprentices .. .. .. .. 3 0 Hawker .. .. .. .. ... 10 Pilot .. .. .. .. .. 24 0 Printing-press .. .. .. .. 12 0 Sailmaker .. .. .. .. .. 0 0 Ship-builder .. .. .. .. .. GO Shoemaker .. .. .. .. .. (!0 Land surveyor .. .. .. .. .. GO Tailor .. .. ... ..' .. GO 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 proceeds 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. I.— 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 import 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 firearms in Samoa. Sec. 2.— lntoxicating 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 jurisdiction, and by the Samoan Government for all the islands. Abt. VIII. —General Dispositions. Sec. 1. The provisions of this Act shall continue in orce until changed by consent of the three Powers. Upon the request of either Power, after three years from the signature hereof, the Powers shall consider by common accord what ameliorations, if any, may be introduced into the provisions of this general Act. In the meantime any special amendment may be adopted by the consent of the throe Powers with the adherence of Samoa. Sec. 2. The present general Act shall be ratified without unnecessary delay, and within the term of ten months from the date of its signature. In the meantime the signatory Powers respectively engage themselves to adopt no measure which may be contrary to the dispositions of the said Act. Each Power further engages itself to give effect in the meantime to all provisions of this Act which may be within its authority prior to the final ratification. Ratifications shall be exchanged by the usual diplomatic channels of communication. The assent of Samoa to this general Act shall be attested by a certificate thereof signed by the King, and executed in triplicate, of which one copy shall be delivered to the Consul of each of the signatory Powers at Apia for immediate transmission to his Government. Done in triplicate at Berlin, this 14th day of June, 1889. Edwaed B. Malet. Charles S. Scott. J. A. Crowe. H. Bismarck. Holstein. K. Krauel. John A. Kasson. Wm. Walter Phelps. Geo. H. Bates,

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