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Secale
ar bs alli ia
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 ciga-
reties.
(2) Tobacco, other than cigarettes
—50% ad valorem.
(3) Perfumery, cosmetics and toi-
letries, including cologne and other
toilet waters, articles of perfumery,
whether in sacnets 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
beverages—2¢ each 12 fluid ounces or
fractional part thereof.
(5) Beer and malt beverages—3¢
per can orbottle of 12 fluid ounces or
fractional part thereof.
(6) Distilled alcoholic beverages—
$6.00 per winegallon.
instances amongisland groups wit!
district. These traditional prac
have undergone considerable modi
tion as a result of the influence {
the various administrations. Neve:
less, the Economic Development
for Micronesia, completed by Rc
R. Nathan Associates, Inc., in Dec
ber 1966, makes a keen observat
“Still, today, the many traditi
tenure arrangements which cont
to persist often create obstacle:
agricultural development. The sys
of undefined ownership by exter
families and clans, with use right
many, discourages investment in
improvement. Land reform is the «
ultimate
solution,
but
the
car
planning and equitable impleme
tion of a well-conceived land ret
will take much expert effort and rr
(9) All other imported products,
An excise tax is levied on the use,
distribution, or sale within the Territory of all gasoline and diesel fuel at
the rate of 5¢ per gallon so used,
distributed or sold.
The Administration, aware of
complexity of traditional land tei
systems, is making consciouseffort
urge the people to seek solut.
within the established judicial pro
and the administrative framework.
policy of the Government is
encourage, where possible, ways:
means to promote understanding
the need for a single consistent sys
of land holdings in the Territory.
Since publication of a handbook
customary land tenure patterns
Part VI—Economic Advancer.
™
iN
con-
except those specified above and gasoline and diesel fuel—3% ad valorem.
54
out the Territory, not only f
district to district, but even in s
years to achieve.”
(7) Wine—$1.50 per wine gallon.
(8) Foodstuffs for human
sumption—1% ad valorem.
Customary land tenure and uti
tion practices differ greatly thro