UNITED KINGDOM
[L.S.]
EVERARD IM THURN.

GILBERT AND ELLICE ISLANDS (TAXATION AMENDMENT)
REGULATION 1910

No. 1 of 1910

KING'S REGULATION

TO AMEND "THE GILBERT AND ELLICE ISLANDS PROTECTORATE (CONSOLIDATION) REGULATION 1908."

Made by His Britannic Majesty's High Commissioner for the Western Pacific in accordance with the provisions of the Pacific Order in Council, 1893.
_______________

In the name of His Majesty, GEORGE V., of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas King, Defender of the Faith, Emperor of India.

Short title.
1. THIS Regulation may be cited as the Gilbert and Ellice Islands (Taxation Amendment) Regulation 1910.

Repeals section 8 of Regulation No. 3 of 1908.
2. Section eight of "The Gilbert and Ellice Islands Protectorate (Consolidation) Regulation 1908" is hereby repealed and the following provisions are substituted therefor:-

Capitation Tax.
"8.-(1) Every male person in the Protectorate, not being a native thereof, shall, after he has continuously resided therein for two months, be liable to pay an annual capitation tax of five pounds.

Exemption.
"Provided that any minister of religion and any person of less than sixteen, or more than sixty, years of age and any person holding a station license or a ship's license, shall be exempt from taxation under this section.

"(2) If a person shall become liable to taxation under this section at any time after the thirtieth day of June in any year he shall pay the sum of three pounds for that year.

Payment of capitation tax.
"(3) The capitation tax shall become due immediately the liability to pay the same has attached and thereafter on the first day of January in each year.

Penalty.
"(4) Every person liable to pay the capitation tax who shall neglect to pay the same for one month after it has become due shall be liable upon conviction to a penalty not exceeding fifty pounds, or in default to a term of imprisonment not exceeding three months.

Burden of proof of claim to exemption.
"(5) Any person claiming to be one of those exempted from taxation under this section shall prove his claim to the satisfaction of the Resident Commissioner, whose decision thereon shall be final.

Import duties.
"8a.-(1) Duties on goods imported into the Protectorate shall be collected and paid on the goods and after the rates specified and enumerated in Schedule M to this Regulation.

Importation at ports of entry.
"(2) The goods specified in Schedule M shall be imported into the Protectorate only at such places as the High Commissioner shall, by proclamation or regulation, declare to be ports of entry."
______________________

Published and exhibited in the Public Office of the High Commissioner for the Western Pacific this thirtieth day of June one thousand nine hundred and ten.

By Command,

C. H. HART-DAVIS,
Secretary to His Britannic Majesty's High Commissioner
for the Western Pacific
______________________