GENERAL ACT—SAMOAN ISLANDS. J mm 14, 1889. 1505 C.—Tauc to be annually lembd. “<;cS` 1. Capitation tax on Samcans and other Pacific Islanders not included Dm c` under No. 2, per head .. . .. 1. 00 2. tax on colued plantation laborers, other than Samoans, per 00 .. . ... · . . .. ... . .. B. 8. On boats, trading and others (excluding native canoes and native boats . carrying' only the o·wner’s perty each ..,... 4. 00
. 6% ... 2.00
. w ouses no mc uding welling ouses Sam nati mdelfmngind and houses used for commercial purposes, admglaloremeé 1 p.c. 6. Special taxes on traders as follows: pon, c, C13!. Onstoresofwhichthemonthlysalesare $2,000or more,eaoh 100 00 re . . Class II. Below $2,000 and not less than $1,000 . . . . .. 48. 00 . ClassI.II.Below$1,0()0andnot1essthan$500 ... 80.00 ClamIV. Below$500andnotlest.l1an$%0 . . ... 24.00 ClassV. Below $250 . ... 12.00 D.—Oocasi¢mal taxes; schedule D. Occadonal taxes 1. Onve¤else.xceeding100t<msburden,callmg' tA, t hcall. 10.00 2. U ofreal estate, to be paid before registrzttzioxilthelmoeiccm be made, and, without payment of which. title shall not be held valid, uponthevalueof theconsiderationpaid .. .. }p.c. 8. UEmotberwrittsnuansfenoftpr¢@ty,upontheselling price 1 p.c. vidence of the payment of e two taxes may be shown by lawfulstampsaliixedto thetitle paper, or otherwise by thewritfenreceipt - of the proper tax collector. _4.Ubutcl1ersinApiashal1 payupontheirsales ,... 1 p.c. . E.—L€ccnse fumes. Bchgdulg E, Heensetaxa. Nopersonshalleingageasprcxrnrietor or managerinanyof thefollowingprofesrionsoroocigpalionsexsseptafter havingloblninedallicensetherefor, and for such License the ollowing tax shall be paid advance : Dm- Tavern keeper .. 10 onth. Attorney, barrhteror solicitor .. 00 g ahinum. Doctor of medicine or dentistry . 80 “ " Auctioneer or commission agent .. . . 40 " “ Baker . . 12 ‘* " Banks or companies for banking . . . . 00 " " Barber . 6 " " Blacksmith .. . . . , . . 5 " " Boat-builder . ... 6 " " Butcher .. . , 12 " " Cargo-boat or lighter . .. 6 " " Carpenter .. 6 " " Photographer or artist . . ‘; " Engineer .. . .. . . . . . . . ‘ " " assistants. . 8 " " “ apprentices . . . 8 " " Hawker ... . 1 " " Pilot . . . 24 ." " Printing press . . 12 " " ggilmaker .. 3 “ " xpbmlder . . ... . " " Shoemaker .. ; ... . . 6 " " Iand surveyor .. 0 " " Tailor ... . ,. 6 " " Waterman . 6 " " Salesmen, book keepers, clerks, paid not less than $75 a month 8 " “ Same when paid over $75 a month .. 6 " " . White laborers and domeetics per head .. ·5 " " Factory hands and independent workmen 5 " " SEc•r10N 3. Of the revenues paid into the Treasury the proceeds of Dispodcm or methe Samoan capitation tax, of the hcense taxes paid by native "“““ Samoans, and o 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 STAT L——VOL XXVI-——95
