Fine Appîes

Pay per 1,000 plants 1 salung 1 f.

Section 111. — The following six kinds of fruit-trees, when planted in trencbed or untrenched lands, or in any other manner than as plantations subject to the long assessment described in Section 1 , are assessed annually at the undermentioned rates: —

Mangoes 1 fuang per tree.

Tamarinds 1 „ per 2 trees.

Custard Apples 1 „ per 20 „

Plantains 1 „ per 50 roots.

Siri Vines (trained on pôles) 1 „ per 12 vines.

Pepper Yines 1 „ per 12 „

Section IV, — Trenclied or raised lands planted

with annuals of ail sorts, pay a land tax of 1 salung and ] fuang per rai for each crop.

An annual fee of 3 salungs and l fuang is also charged by the Nairowang (or local tax collector) for each lot or holding of trenched land for which an officiai title or certificate of tenure has been taken out.

Whon held under the long assessment, and planted with the eight sorts of fruit-trees described in Section I, the annual fee paid to the Nairowang for each lot or

92 Grande-Bretagne et Siam.

holding of trenched land for which an officiai litle or cerlilicate of tenure has hoen laken out, is 2 salungs

Section V. — Untrencbcd or low lands, pianted witli annuals of ail sorts, pay a land tax of 1 salung and l fuang per rai for each crop.

No land tax is levied on thèse lands if left uncultivated.

Sixto cowrics per tical are levied as expenses of testing the quality of the silver on ail snms paid as taxes under the long assessment. Taxes paid under the anniial assessment are exempted from this charge.

Lands having once paid a tax according to one or other of the above-mentioned rates, are entirely free from ail other taxes or charges.

(L. S.) Harry S. Parhes.

(Signatures and seals of the five Royal Commissioners).

Ctistom - Home Régulations.

1. A Custom-house is to be built at Bangkok, near to the anchorage, and officers must be in attendance Ihere betvveen 9 a. m. and 3 p. m. The business of the Custom-house must be carried on between those hours. The tide-waiters, required to superintend the landing or shipment of goods, will remain in waiting for that purpose, from daylight until dark.

2, Subordinate Custom-house officers shall be appointed to each ship ; iheir number shall not be limited, and they may remain on board the vessel or in boats aiongside. The Custom-house officers appointed to the vessels outside the bar will have the option of residing on board the sbips, or of accompanying the cargo-boats on their passage to and fro.

The landing, shipment, or transshipment of goods may bc carried on only between sunrise and sunset.

4. Ail cargo landed or shipped shall be examined and passed by tho Custom-house officers within twelve hours of daylight after the receipl at the Custom-house of the proper application. The manner in which such application and examination is to be made shall be seltled .by the Consul and the Superintendent of Customs.