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The exoneration of the duty "octroi" or "town dues" is exceptionally attributed to the following articles:

First. Victuals, matters and all articles of any nature destinated for different services of the "Etat." Second. Articles of all sorts imported for the colony or communes, with bill of lading to prove the


Third. Articles of all nature, including pianos, composing the furniture and clothing of strangers coming to establish themselves in the colony, or Frenchmen who also come, when such articles bear traces of having been already used. This disposition is not applicable to household provisions, suspended carriages, or horses and harness.

Fourth. Clothing and equipments for the troops and uniforms for officers and functionaries.
Fifth. Clothing and equipment imported for account of the active service of custom-house officers.
Sixth. Horses and mules imported on direct order for the gendarmery and artillery.

Seventh. The materials and supplies for navigation companies, subventioned by the "Etat" or the colony.

Eighth. Instruments, cable wire, and all other necessary matters for the service and construction of telephonic and telegraphic lines subventioned by the colony. Ninth. Guano from Peru.

Tenth. Natural and artificial ice.


Eleventh. Machines to decorticate ramie.

Twelfth. Objects of collection outside of commerce.

Thirteenth. Books of all sorts, and geographical charts.

Fourteenth. Church ornaments and all other articles destinated for the creed, imported directly for account of said society.



Ship biscuits.

Dried vegetables.



Pickled or in oil.
Salt or smoked-



Local tariffs of Guadeloupe-Continued.

1. TOWN DUES-Continued.

Salt butter:


Edible oils:

Fermented liquors:


Ordinary wine in single casks-

Côte and others.

Wine in cases and double cases

Fancy wines


Madeira and Teneriffe.


In baskets

In cases.....

In casks


In firkins

In tins, bottles, or other packages.

Soap, other than perfumed


Candles, tallow.


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220 pounds.

220 pounds..


2.838 bushels.
220 pounds..


26.417 gallons.







220 pounds..


220 pounds.



220 pounds.



Ad valorem.
220 pounds..

1 Two-tenths additional charged on tobacco.

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Local tariffs of Guadeloupe-Continued.


Merchandise in casks, barrels, cases, boxes, bags, and other packages, 15 centimes (2.89 cents) per package. Merchandise in bulk, such as coal, etc., 15 centimes (2.89 cents) per metric ton or cubic meter. Animals, living or for slaughter, of the following kinds: Horses, mules, asses, oxen, goats, hogs, etc., 15 centimes per head,

This duty is free of all additional taxes. Any merchandise in bulk, tariffed otherwise than by weight or cubic meter, will pay at the rate of 15 centimes per 1,000 kilograms (2,204.6 pounds).

The duty will be claimed but once for merchandise reexported immediately or transshipped immediately at the port of arrival. Said merchandise withdrawn from the bond house will pay, but if it is to be sent for the exterior, it will be exigible separately on the packages containing different articles which would be joined together under one wrapping in the evident purpose to elude the tax per pack. age. When it will be of packages of the same merchandise, and of a gross weight of 6 kilograms to the maximum, it will be subject a duty of 15 centimes per group of 5 packages. Manures, bales, and packages, simply tied by small bands of iron, rope, or wood, will be considered and taxed as mer chandise in bulk.

Per package:

Funds shipped to and from by the treasury; travelers' baggage; fresh or salted fish from French fisheries; postal packages; the remainder of provisions landed for the short allowance of ships' crews; wrecks; cargoes landed on account of bad weather or having to put in at port, and destined to be reexported; material of equestrian troops or others of passage through the colony; ballast, and samples without any merchantable value; vessels bought for naturalization; articles for collection; cargoes ofice and comestibles preserved to the extent of one-tenth of the provision of ice; material for ice houses possessing immunities; material for telegraphic and telephonic companies subventioned.

Up to 100 kilograms. 101 to 200 kilograms 201 to 300 kilograms 301 to 400 kilograms. 401 to 600 kilograms. 601 to 1,000 kilograms 1,001 and above.


White shingles..
Cypress shingles..

Beer and cider


Horses and mules
Goods in bulk....

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220.46 pounds..
440.92 pounds
661.38 pounds.
881.84 pounds.
1,322.76 pounds.
2,204.6 pounds

Per 606 feet..

Ad valorem.


Per ton..

Per 951 quarts
Per head.

Per ton

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With the exception of the duties assessed in the following schedule, the tariff of France applies to all imports into Martinique.


The President of the French Republic, on the report of the minister of colonies, taking into consideration the law of January 11, 1892, relative to the establishment of the general customs tariff; taking into consideration the decree of November 29, 1892, applying the general customs tariff to Martinique; taking into consideration the decrees dated March 30, 1893, and September 19, 1897, containing exceptions to the general customs tariff applicable to Martinique; taking into consideration the deliberation of the council-general of Martinique, dated January 13, 1897, adopted with a view of obtaining for certain products exceptions to the general customs tariff; taking into consideration the advice of the minister of commerce of June 18, 1898, the council of state having been consulted, decrees:

ART. 1. The schedules annexed to the aforesaid decrees of March 30, 1893, and September 19, 1897, and containing exceptions to the general customs tariff in Marti


nique are, as to Categories I, II, VI, XI, and XXXI, substituted by the following schedule:

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Wheat flour



Meat, smoked, and tongues..

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Logs of 1 millimeter, 10 centimeters in length or less, split in quarters or in round pieces, having a maximum circumfer ence of 60 centimeters at the thickest end.

Brush and firewood

Charcoal, wood, and boon..


Casks, empty:

Serviceable, fitted together or not, hooped with or iron, other than those not air-tight, called hogsheads," for packing sugar (staves planed or completely finished are considered as casks).

Not air-tight, called hogsheads..

100 kilograms, live




100 kilograms.....






Rice in the husk, grain, flour, and semolina, broken rice...



Sawn or squared, 80 millimeters in thickness and above.. 100 kilograms..
Sawn and squared, exceeding 35 millimeters, but not less

80 millimeters in thickness.

Sawn, 35 millimeters in thickness or less. Stavewood


100 kilograms...


... do


100 kilograms....


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[Journal officiel of September 8, 1898.]

The council-general, taking into consideration article 6, paragraph 1, of the law of January 11, 1892, adopts the following provisions:

ART. 1. The sea octroi shall be applicable to goods of whatever origin, whether they be imported, harvested, prepared, or manufactured in the colony. This octroi shall be collected conformably to the annexed schedule, specifying the goods liable to the octroi and the basis for the collection thereof.

ART. 2. The sea octroi shall be liquidated on importation by the customs, and collected under the same conditions and according to the same rules as customs duties. Credit can, in no case, be allowed for sea octroi. Decrees of the governor, in privy

See first and second supplements to No. 38.

"This deliberation, as well as the annexed schedule determining the method of assessment and the tariff of sea octroi in Martinique, were approved by decree of August 27, 1898.

Import tariff-Continued.

council, shall assure the collection of the sea octroi on the goods enumerated in the tariff of these duties and which are harvested, prepared, or manufactured in the colony.

ART. 3. The proceeds of the sea octroi shall be allotted to the communes in proportion to their population.


ART. 6. All goods entering into the colony, whether liable to sea octroi or not, must be declared at the custom-house, under penalty of forfeiture and liability to a fine of 500 francs.

ART. 7. Goods other than those forwarded coastwise from one place to another in the colony may only be landed in ports open to trade. These ports are Fort de France, Saint Pierre, Trinité, François, and du Marin. If important commercial interests require that a vessel should land goods elsewhere than in one of the ports open to trade, the captain or consignee of the vessel shall apply to the chief of the customs for the necessary leave to effect such discharge. On this authority being granted, the vessel may proceed to the spot indicated, where the operations so exceptionally undertaken shall take place under customs surveillance. The captain will, however, be required to fulfill at the custom-house in whose district the place of discharge is situated the necessary formalities for entry, under a penalty of a fine of 500 francs in addition to the confiscation of the goods. The authorization granted can always be revoked in case of abuse.

ART. 8. When the landing of goods has been regularly authorized, each transport by lighter from the vessels to the shore must be accompanied by a memorandum, under the hand of the captain, stating the marks, numbers, quantities, and nature of the goods so conveyed. The said memorandum shall be delivered to the customs officers prior to the unloading of the lighter, under penalty of the confiscation of the goods and of a fine of 100 francs inflicted on the lightermen.

ART. 9. French vessels not regularly engaged in the coasting trade, as well as foreign ships which, save in case of properly justified “force majeure," or without the special authority provided in the foregoing article 7, section 2, enter any port other than those open to trade, shall be confiscated, together with their cargo, and shall be liable to a fine of 1,000 francs. This will likewise apply should such vessels unlayfully discharge goods along the coast, and all goods already landed shall be also forfeited. The same penalties shall be applicable whether relating to undecked boats of the colony arriving from abroad or foreign pirogues or canoes, should they put in elsewhere than the aforesaid open ports, or discharge or land, or attempt to discharge or land, goods along the coast.

ART. 10. Any owner or consignee of imported goods must, like for customs matters, furnish the customs, within three days from the entry of the vessel, with a declaration in due form. The value to be declared for goods liable to an ad valorem duty is the actual value on the spot-i. e., the value at the place of origin or manufacture of the imported article, increased by the charges for freight, insurance, and commission incurred up to the landing in the colony.

ART. 11. If, on entry, the customs suspect that the value of the goods dutiable ad valorem has been inaccurately declared, they may proceed to an evaluation of the goods by experts. Two arbitrators or experts shall thereupon be appointed, one by the declarer and the other by the chief of the local customs service. Should the declarer refuse to appoint an expert, the president of the tribunal shall appoint one on his behalf. Should the experts not agree or the declarer exact it, when the experts are appointed the latter shall choose an umpire. In the event of the experts disagreeing, the umpire shall be appointed by presidents of tribunals of commerce in cities, and by the justice of the peace in other localities. The same magistrates shall appoint a first expert when the declarer refuses to select one. The decision of the arbitrators must be rendered within eight days from their appointment. This decision shall be final and no appeal can be taken there from. Should the experts' examination establish that the value does not exceed by more than 5 per cent the amount declared by the importer, the octroi shall be collected on the amount declared. Should the value assessed by the experts exceed 5 per cent the amount of the declaration, the excess shall be liable to quadruple duty. For goods taxed at 10 per cent ad valorem or less, quadruple duty shall only be incurred when the excess exceeds by 10 per cent the value declared. When it is equal or inferior, but exceeding 5 per cent, the collection shall be effected on the experts' assessment. All expenses due for the experts' assessment shall be borne by the declarer should the value assigned by the arbitration committee exceed by 5 per cent the declared value; otherwise the same shall be borne by the treasury of the sea octroi.

ART. 12. In case of contestation between the customs and commerce respecting the origin, kind, or quality of the goods presented for inspection, the difference shall, if

Import tariff of Martinique-Continued.

the value of the goods does not exceed 1,000 francs, be settled in the colony by experts, after the parties concerned have signed a promise to absolutely abide by the experts' award. Matters of greater importance shall be referred to the appraisement committee attached to the ministry of commerce, according to the disposition of the laws of July 22, 1822, May 7, 1881, and January 11, 1892. The goods may be delivered forthwith, provided that the declarer undertakes, under bond, to discharge such duty or octroi and the expenses for the appraisement on the customs evaluation. The expenses for this appraisement shall only be borne by the declarer when the declaration is found inaccurate.

ART. 13. The goods may be detained by the customs either for inspection or appraisement, or as security for the fines incurred or guarantee for the collectible octroi.

ART. 14. Merchandise, not being postal parcels, stored at the custom-house for inspection or after examination must be removed within the undermentioned delays, under liability to a custody tax, to be fixed by the council-general within fortyeight hours from the storage, when the consignee is domiciled in the place where the custom-house of reception is situated, and within five days in contrary cases. No tax shall be collected for delays resulting from the necessary verification. Goods not withdrawn within eight days shall be treated like those mentioned below.

ART. 15. Goods remaining in customs warehouses, in cases other than those mentioned in article 13, especially in default of a detailed declaration, shall be recorded in a special register within eight days from their storage. Claimants when withdrawing goods must, in addition to a custody tax, pay a warehouse tax, the amount of which shall be fixed by the council-general. If the said goods remain unclaimed at the expiration of one year from the date of the entry thereof in the storage register, they shall be sold for the benefit of the colony according to the formalities prescribed by the law of August 22, 1791. Goods which the declarer, for any reason whatever, abandons to the administration shall be sold in like manner for the benefit of the colony, on complying with the formalities prescribed for seized goods. The amount of duties and expenses shall be deducted from the proceeds of the sale.

ART 16. The provisions of edicts, laws, ordinances, or decrees now in force at Martinique in matters relating to customs shall be applicable in the colony to cases of sea octroi. For the interpretation of these regulations customs employees must conform to ministerial and administrative decisions relative thereto. The sea octroi on importation shall be assimilated to customs duties for the form of declarations, method of collection, and especially enforced recovery. The keeping, custody, and communication of books and other documents, limitations for the benefit of the public treasury and the taxpayer, method of repression and settlement of contraventions, rules of competency and procedure, as well for legal proceedings as for contestations on the application of the tariff-in one word, for the régime applicable thereto-the sea octroi shall be considered, in all respects, as customs proceeds. Consequently, the obligations of captains relative to manifests, ship's papers, etc., as well as those of consignees and consignors of goods for declarations, etc., the obligations and powers of the customs service, the régime for storage, litigations, and penal dispositions are, for matters relating to the sea octroi on importation, the same as for customs matters.


ART. 17. The following articles shall exceptionally be exempt from the sea octroi: 1. Provisions, materials, and articles of all kinds destined to the various services of the state, colony, or communes.

2. Church ornaments and articles for worship, imported directly for account of the vestries.

3. Furniture and articles of clothing showing, on examination, traces of use. 4. Articles of clothing and equipment for the troops and uniforms for officers and functionaries.

5. Articles of clothing and equipment imported for account of the active customs service (mass).

6. Instruments, cables, wire, and other materials necessary for the service and construction of telegraph and telephone lines subventioned by the colony.

7. Materials and stores for navigation companies subventioned by the state or colony, other than those transporting goods or passengers between the different ports of the colony.

Deliberated in public session of the council-general on December 24, 1897.

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