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. Ip?