Import Taxes
Chapter 3
Import taxes are levied on all the
following products imported into the
Territory for resale:
LAND AND AGRICULTURE
Land Tenure
(1) Cigarettes—7¢ every 20 cigarettes.
(2) Tobacco, other than cigarettes
—50% ad valorem.
(3) Perfumery, cosmetics and toiletries, including cologne and other
toilet waters, articles of perfumery,
whether in sachets or otherwise, and
all preparations used as applications to
the hair or skin, lipsticks, pomades,
powders and other toilet preparations
not having medicinal properties—25%
ad valorem.
(4) Soft drinks and non-alcoholic
Customary land tenure and utiliz
tion practices differ greatly throug
out the Territory, not only frog
district to district, but even in sog
instances among island groups within
district. These traditional practical
have undergone considerable modific
tion as a result of the influence frq
the various administrations. Neverth
less, the Economic Development Pla
for Micronesia, completed by Robe
R. Nathan Associates, Inc., in Decey
ber 1966, makes a keen observatiog
“Still, today, the many tradition
tenure arrangements which continu
to persist often create obstacles J
beverages—2¢ each 12 fluid ounces or
agricultural development. The systegi.
(5) Beer and malt beverages—3¢
per can or bottle of 12 fluid ounces or
fractional part thereof.
many, discourages investment in lan
fractional part thereof.
families and clans, with use rights i
(6) Distilled alcoholic beverages—
$6.00 per wine gallon.
(7) Wine—$1.50 per winegallon.
(8) Foodstuffs for human
sumption—1% ad valorem.
con-
(9) All other imported products,
except those specified above and gasoline and diese! fuel—3% ad valorem.
An excise tax is levied on the use,
distribution, or sale within the Terri-
tory of ali gasoline and diesel fuel at
the rate of 5¢ per gallon so used,
distributed or sold.
of undefined ownership by extendelm
improvement. Land reform is the ong
ultimate solution, but the carefy
planning and equitable implementa
tion of a well-conceived land refongg
will take much expert effort and mang
years to achieve.”
id
The Administration, aware of
they
complexity of traditional land tenurg
systems, is making consciousefforts tf
urge the people to seek solutiongy
within the established judicial proces
and the administrative framework. Th
policy of the Government is tg
encourage, where possible, ways andy
means to promote understanding @&
the need for a single consistent system
of land holdings in the Territory.
Since publication of a handbook of
customary land tenure patterns ané
a
54
Part VI—Economic Advancement.
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