Council, which shall decide as to its use until the creation of a municipal organization.
Art. 62. His Shereefian Majesty having decided in 1901 that the Moorish officials who collect the agricultural taxes should no longer receive either the "sokhra" or the "mouna," the conference is of the opinion that this rule should be made general, so far as is possible.
Art. 63. The Shereefian delegates have stated that habou property, or certain State property, notably buildings of the Maghzen, occupied at a rental of 6 per cent, are held by persons subject to foreign jurisdiction without regular title or by virtue of contracts subject to revision. The conference, desirous of remedying this state of affairs, charges the Diplomatic Body at Tangier to solve these two questions equitably, in accord with the special commissioner whom His Shereefian Majesty may be pleased to designate to that effect.
Art. 64. The conference takes formal note of the proposition formulated by the Shereefian delegates on the subject of taxes to be created on certain trades, industries, and professions.
If as the result of the collection of such taxes from Moorish subjects the Diplomatic Body at Tangier should deem it advisable to extend the same to those under foreign jurisdiction, it is hereby specified that the said taxes shall be exclusively municipal.
Art. 65. The conference adheres to the proposition proposed by the Moorish delegation to create, with the assistance of the Diplomatic Body—
- (a) A stamp tax on contracts and notarial acts brought before "adouls."
- (b) A maximum transfer tax of 2 per cent on sales of real estate.
- (c) A statistical and weighing tax of a maximum of 1 per cent ad valorem on merchandise transported by coasting vessels.
- (d) A passport fee to be collected from Moorish subjects.
- (e) Eventually, wharfage and light-house dues, the proceeds of which shall be devoted to harbor improvement.
Art. 66. Merchandise of foreign origin shall temporarily be subject on entry into Morocco to special taxes amounting to 2½ per cent ad valorem. The whole proceeds of this special tax shall form a special fund, which shall be devoted to the execution of and expenses connected with public works for the development of navigation and the general trade of the Shereefian Empire.
The programme of works and their order of priority shall be determined jointly by the Shereefian Government and the Diplomatic Body at Tangier.
The surveys, estimates, plans, and specifications appertaining thereto shall be made by a competent engineer, appointed by the Shereefian Government jointly with the Diplomatic Body. This engineer may, if necessary, be assisted by one or more assistant engineers. Their salaries shall be charged to the special fund.
