Within a period of three weeks from the time of closing the subscriptions, notified by the royal government of Spain to the powers interested, a special committee_composed of delegates appointed by the subscribing groups, as provided in Article 50 for the appointment of directors, shall meet with a view to elaborating the by-laws of the bank. The general constituent assembly shall meet two months after the ratification of this act. The functions of such special committee shall cease upon the organization of the corporation. The special committee shall fix the place of its meetings. No modification shall be made in the by-laws except on the motion of the board of directors and with the advice and consent of the censors and the Imperial High Commissioner. Such modifications must be voted by a three-quarters majority, either present or represented, of the general assembly of shareholders. Chapter IV.-As soon as the "tertib" shall have been put into regular operation with regard to Moorish subjects, the representatives of the powers at Tangier shall subject their citizens, subjects and protégés in the empire to the appliTaxes and cation thereof. But it is understood that this tax shall not be applied Revenues. to foreign subjects except (a) Under the conditions stipulated by the regulation of the Diplomatic Body at Tangier on November 24, 1903: (b) At places where it shall effectively be collected from Moorish subjects. The consular authorities shall retain a certain percentage of the receipts of the taxes they collect from those subject to their jurisdiction to cover the cost of tax bills and collection. The rate of such percentage shall be fixed by mutual agreement between the Maghzen and the Diplomatic Body at Tangier. In accordance with the right granted by Article 11 of the Madrid Convention, foreigners shall have the right to acquire property throughout the shereefian empire, and his majesty the Sultan shall issue to his administrative and judicial officers such instructions as may be necessary for them not to refuse the registration of deeds without lawful cause. Subsequent transfers, either by deeds between living parties or by death, shall continue without hindrance. In the ports open to commerce and within a radius of ten kilometres around such ports, his majesty the Sultan, generally and without it being necessary henceforth for foreign subjects to obtain a special permission for each purchase of property, now grants the consent required by Article 11 of the Madrid Convention. At Ksar el Kebir, Arzila, Azemour and eventually in other towns of the coast or the interior, the general authorization stated above is likewise granted to foreigners, but only for purchasers within a radius of two kilometres around those towns. Wherever foreigners may have acquired property they will be permitted to erect buildings in compliance with regulations and usage. Before authorizing the execution of deeds for transferring property, the Cadi will have to satisfy himself of the validity of the title in conformity to the Mahometan law. The Maghzen shall designate in each city and district specified in this article the Cadi who shall have charge of such verification. With a view to creating new resources for the Maghzen, the conference recognizes in principle that a tax may be established on city buildings. A part of the receipts thus realized shall be set aside for the requirements of municipal streets and hygiene, and generally for the expense of improvement and conservation of the cities. The tax is due from the Moorish or foreign owner, without distinction, but the tenant or the holder of the key shall be responsible to the Moorish treasury. Regulations issued jointly by the Shereefian government and the Diplomatic Body at Tangier shall establish the rate, its method of collection and application, and shall determine the quota of revenue thus created which shall be devoted to the expense of improvement and conservation of the cities. At Tangier this quota shall be turned over to the International Sanitary Council, which shall decide as to its use until the creation of a municipal organization. His Shereefian Majesty having decided in 1901 that the Moorish officials who collect the agricultural taxes should no longer receive either the "sokhra" or the "mouna," the conference is of the opinion that this rule should be made general, so far as is possible. The Shereefian delegates have stated that habou property, or certain state property, notably buildings of the Maghzen, occupied at a rental of 6 per cent, are held by persons subject to foreign jurisdiction without regular title or by virtue of contracts subject to revision. The conference, desirous of remedying this state of affairs, charges the Diplomatic Body at Tangier to solve these two questions equitably, in accord with the special commissioner whom his Shereefian majesty may be pleased to designate to that effect. The conference takes formal note of the proposition formulated by the Shereefian delegates on the subject of taxes to be created on certain trades, industries and professions. If as the result of the collection of such taxes from Moorish subjects the Diplomatic Body at Tangier should deem it advisable to extend the same to those under foreign jurisdiction, it is hereby specified that the said taxes shall be exclusively municipal. The conference adheres to the proposition proposed by the Moorish delegation to create, with the assistance of the Diplomatic Body (a) A stamp tax on contracts and notarial acts brought before "adouls." (b) A maximum transfer tax of 2 per cent on sales of real estate. (c) A statistical and weighing tax of a maximum of 1 per cent ad valorem on merchandise transported by coasting vessels. (d) A passport fee to be collected from Moorish subjects. (e) Eventually, wharfage and lighthouse dues, the proceeds of which shall be devoted to harbor improvement. Merchandise of foreign origin shall temporarily be subject on entry into Morocco to special taxes amounting to 2% per cent ad valorem. The whole proceeds of this Taxes on Foreign be special tax shall form a special fund, which shall be devoted to the execution of and expenses connected with public works for the development of navigation and the general trade of the Shereefian empire. The programme of works and their order of priority shall determined jointly by the Shereefian government and the Diplomatic Body at Tangier. The surveys, estimates, plans and specifications appertaining thereto shall be made by a competent engineer, appointed by the Shereefian government jointly with the Diplomatic Body. This engineer may, if necessary, be assisted by one or more assistant engineers. Their salaries shall be charged to the special fund. The special fund will be deposited with the State Bank of Morocco, which is to keep its accounts. Public contracts shall be awarded in the form and under the general terms prescribed by the regulations that the Diplomatic Body at Tangier is charged to frame, together with the representative of his Shereefian majesty. The board of awards shall consist of one representative of the Shereefian government, of five delegates of the Diplomatic Body and of the engineer. award shall be given in favor of the bidder who, in conformity with the specifications, may submit the bid offering the most advantageous general terms. As for the sums yielded by the special tax and collected at the custom houses, in the districts specified in Article 103 of the Customs Regulations, their expenditure will be determined upon by the Maghzen, with the consent of the neighboring power, in accordance with the clauses of this article. The The conference, without detriment to the observations offered upon this point, expresses the wish that the export duties on the following merchandise be reduced as follows: Per cent. Chick peas Per cent. His Shereefian Majesty will consent to increase from six to ten thousand the number of head of cattle of the bovine species which each power shall have the right to export from Morocco. Such exportation may be effected through any custom house. If by misfortune there should be a scarcity of cattle in any particular district his Shereefian Majesty shall have the right to temporarily forbid the exportation of cattle through the port or ports of that district. Such measure shall not exceed two years, nor shall it be applied at the same time to all the ports of the empire. It is further understood that the preceding provisions do not modify the other conditions for the exportation of cattle as fixed by previous firmans. The conference expresses the additional wish that a veterinary inspection be organized as soon as possible at the seaports. Coasting In accordance with the previous decisions of his Shereefian Majesty, and notably the decision of September 28, 1901, the transportation is allowed by coasting vessels between all ports of the empire of cereals, grains, vegetables, fruits, eggs, poultry, and in general of merchandise and animals of every kind, of Moroccan origin or not, except horses, donkeys and camels, for which a special permit from the Maghzen will be necessary. Such coasting trade may be carried on by vessels of every nationality without such articles being subjected to payment of the export duties, but subject to the special taxes and regulations relative thereto. The rate of sojourn and anchorage dues levied on ships in Moorish ports being fixed by treaties with certain powers, the said powers are disposed to consent to a revision of such dues. The Diplomatic Body at Tangier is therefore charged to effect an agreement with the Maghzen on the terms of such revision, which cannot, however, take place until after the improvement of the ports. The customs storage dues shall be collected in all Moorish ports where there are adequate warehouses, in conformity to the regulations existing or to be adopted in regard thereto by the government of his Shereefian Majesty in accord with the Diplomatic Body at Tangier. Opium and kiff will continue to be a monopoly of the Shereefian government. The importation of opium specially intended for medicinal purposes will, however, be allowed by special permit issued by the Maghzen at the request of the legation, the physician or apothecary importing the same. The Shereefian government and the Diplomatic Body shall jointly determine the maximum quantity which may be thus introduced. The representatives of the powers take note of the Shereefian government's intention to extend to tobacco of all kinds the monopoly existing in the case of snuff. They reserve the right of their citizens, subjects and protégés to be duly indemnified for damages which the said monopoly may cause such of them as carry on a tobacco business established under the present system. In case no amicable agreement shall be reached, the damages shall be fixed by experts designated by the Maghzen and the Diplomatic Body, in conformity with the provisions governing expropriation for public purposes. The principle of awarding contracts on bids without preference of nationality shall be applied to the farming of the monopoly of opium and kiff. The same rule would apply to the tobacco monopoly, if created. If the occasion should arise to modify any of the provisions of this declaration, the Maghzen and the Diplomatic Body at Tangier shall reach an understanding on this point. In all the cases provided for by the present declaration where the Diplomatic Body shall be called upon to intervene, except in what concerns articles 64, 70 and 75, the decision shall be reached by a majority of the votes. Chapter V.-Every captain of a merchantman coming from a foreign or a Moorish port shall, within twenty-four hours after having been granted free pratique in any of the ports of the empire, deposit at the customs an exact copy Right of Entry of his manifest, signed by him and certified to by the vessel's conat Ports. signee. He shall furthermore, if required to do so, produce before the customs authorities the original of his manifest. The customs shall have power to station one or more watchmen on board to prevent illicit trade. The following are exempt from depositing the manifest: 1o. Men-of-war or ships chartered for the account of a power. 2o. Boats belonging to private individuals for their personal use and never carrying any merchandise. 3o. 4o. ports. 6o. 70. Boats or craft used for shore fisheries. Yachts intended only as pleasure boats and registered as such at their home Ships especially charged with laying down and repairing telegraphic cables. 8°. Training ships of the merchant marine not engaged in commercial operations. The manifest deposited at the customs shall state the nature and origin of the cargo, with the marks and numbers of the cases, bales, bundles, casks, etc. If there is serious reason to suspect the accuracy of the manifest, or in case the captain of the ship should refuse to allow the visit and verifications of customs officers, the case shall be brought to the attention of the proper consular authority, in order that the latter, in company with a delegate of the Shereefian customs, shall undertake the investigations, visits and verifications that he may judge necessary. If after twentyfour hours, as stated in Article 77, the captain has not deposited his manifest he shall incur, unless the delay be a case of vis major, a fine of 150 pesetas for each day's delay; provided, however, that the fine shall not exceed 600 pesetas. If the captain has fraudulently presented an inaccurate or incomplete manifest, he shall be personally condemned to pay a sum equal to the value of the merchandise for which he has failed to produce the manifest, and a fine of from 500 to 1,000 pesetas, and the vessel and merchandise shall be further liable to seizure by consular authority as security for such fine. Any person about to pass through the customs merchandise imported or intended for exportation shall file in the customs house a detailed statement setting forth the nature, quality, weight, number, measurement and value of the Penalties for merchandise, as well as the nature, marks and numbers of the packSmuggling. ages containing the same. If there should be found at the time of the visit fewer packages or less merchandise than declared the declarant, unless able to prove that he has acted in good faith, shall pay double duties for the missing merchandise, and the merchandise presented shall be retained in the customs as security for such double duty. If, on the contrary, there should be found at the time of the visit an excess of packages, or quantity, or weight of the merchandise, this excess shall be seized and confiscated for the benefit of the Maghzen, unless the person making the declaration can prove his good faith. if the declaration should be found inaccurate as to kind or quality, and the declarant is unable to prove his good faith, the merchandise wrongly declared shall be seized and confiscated by the proper authority for the benefit of the Maghzen. If the declaration should be found inaccurate as to the declared value, and the declarant should be unable to prove his good faith, the customs may either levy the duty in kind, then and there, or, if the merchandise is indivisible, take the said merchandise by at once paying to the declarant its declared value, plus 5 per cent. If the declaration should be found false as to the nature of the merchandise, the latter shall be considered as not having been declared, and the offence shall be punished by the penalties hereinbefore provided for. The smuggling, flagrant or attempted, in or out of the country, by land or by sea, of merchandise subject to duty shall be punishable by confiscation of the merchandise, without prejudice to the penalties and fines herein below, which shall be imposed by the proper jurisdiction. In addition, the conveyances on shore shall be seized and confiscated when smuggled goods form the greater part of the load. The smuggling, flagrant or attempted, in or out of the country, through a port open to commerce or through a custom house, shall be punished by a fine not to exceed triple the value of the merchandise so smuggled and by imprisonment of from five days to six months, or by only one of these penalties. The smuggling, flagrant or attempted, in or out of the country, outside of a port open to commerce or of a custom house, shall be punished by a fine of from 300 to 500 pesetas, and by an additional fine equal to three times the value of the merchandise, or by imprisonment of from a month to a year. The accomplices in offences shall be liable to the same penalties as the principals. The elements constituting complicity shall be adjudged according to the law of the tribunal in charge of the case. In the case of smuggling, flagrant or attempted, in or out of the country, by a vessel outside of a port open to commerce, the Moorish customs shall have the right to take such vessel to the nearest port, to be turned over to the consular authority, and the said authority may seize and detain the vessel until it shall have paid the amount of the penalties imposed. The vessel shall be released at any stage of the action, in so far as the preliminary judicial proceedings are not impeded thereby. upon deposit made with the consular authority of the maximum of the fine, or else under responsible bail accepted by the customs. The provisions of the preceding articles are also applicable to coasting vessels. Such merchandise as is not subject to an export duty. shipped in a Moorish port to be transported by sea to some other port in the empire, shall be accompanied by a certificate issued by the customs, under penalty of being subjected to the payment of import duties, and even of being confiscated, if not entered in the manifest. The transportation by coasting vessels of products subject to export duties can only be effected by depositing at the custom house of the port of departure the amount of export duties on such merchandise and taking receipt therefor. This money shall be returned to the depositor by the custom house where it was deposited, on production of a declaration on which the customs certify the arrival of such merchandise and of the receipt for the deposit of the amount of the duties. The documents proving the arrival of the merchandise shall be produced within three months from the time of shipment. After this term, unless the delay be a case of vis major, the amount deposited shall become the property of the Maghzen. The import and export_duties shall be paid cash at the custom house where liquidation has been made. The ad valorem duties shall be liquidated according to the cash wholesale value of the merchandise delivered in the custom house and free from customs duties and storage dues. Damages to the merchandise, if any, shall be taken into account in appraising the depreciation thereby caused. Merchandise can only be removed after the payment of customs duties and storage. The holding of the goods or the collection of duty shall, in every case, be made the subject of a regular receipt delivered by the officer in charge. The value of the chief articles of merchandise dutiable in the Moorish customs is to be appraised every year under the conditions specified in the foregoing article by a committee on customs valuations, meeting at Tangier, and consisting of1o. Three members appointed by the Moorish government. Three members appointed by the Diplomatic Body at Tangier. 3o. One delegate of the State Bank. 4o. One agent of the delegation of the 5 per cent Moroccan loan of 1904. This committee shall appoint from twelve to twenty honorary members resident in Morocco, whom it shall consult when called upon to determine the value, and whenever it may see fit. These honorary members shall be selected from the lists of notables drawn up in the case of foreign subjects by each legation, and in the case of Moors by the Sultan's representative. They shall be appointed as far as possible in proportion to the importance of the commerce of each nation. The committee shall be appointed for the term of three years. The schedule of values fixed by it shall serve as a basis for the appraisals which the administration of Moorish customs shall make in every custom house. It shall be posted at all custom houses and in the chanceries of the legations and consulates at Tangier. The schedule may be revised at the end of six months in case of considerable changes in the values of certain articles. A permanent committee, to be known as the "Committee of Customs," shall be organized at Tangier and appointed for term of three years. It shall consist of a special commissioner of his shereefian majesty, of a member of the Customs diplomatic or consular body appointed by the Diplomatic Body at TanCommittee. gier, and of a delegate from the State Bank. It shall be empowered to add to its members, in an advisory capacity, one or more representatives of the customs service. This committee shall exercise its high supervision over the customs service, and shall have the right to propose to his Shereefian majesty such measures as are likely to effect improvement in the service and assure the regularity and supervision of operations and collections (landing, shipping, land transportation, handling, the incoming and outgoing of merchandise, storage, appraisal, liquidation and collection of duties). The creation of such a Committee of Customs shall in no way infringe the rights stipulated in favor of the bondholders by Articles 15 and 16 in the loan contract of June 12, 1904. Instructions to be drawn up by the Committee of Customs and the services interested therein shall determine the details of enforcement. They shall be submitted to the advice and consent of the Diplomatic Body. In custom houses where sufficient warehouses exist the customs service shall take charge of the disembarked merchandise as soon as it is turned over by the captain of the vessel to the officers in charge of the lighterage, who shall receipt therefor, and until such time as it shall have been regularly cleared from the customs. The customs service is responsible for injuries caused by loss of or damage to merchandise which may be imputed to the fault or negligence of its officers. It is not responsible for damages resulting either from the natural decay of merchandise, or from too lengthy a storage in the warehouse, or from cases of vis major. In custom houses where there are not sufficient warehouses the agents of the Maghzen are required only to employ such means of preservation as may be at the disposal of the custom house. A revision of the storage regulations now in force shall be made under the direction of the Diplomatic Body, whose decisions shall be taken by a majority vote, in concert with the shereefian government. Confiscated merchandise and conveyances shall be sold under direction of the customs service within eight days from the date of final judgment rendered by the competent tribunal. The net proceeds of the sale of confiscated merchandise and articles become the final property of the state; as to pecuniary fines and compromises thereof, the amount, after deduction of costs of all kinds, shall be divided between the shereefian treasury and those who have participated in the repression of fraud or smuggling: One-third to be distributed by the customs among the informants, One-third to the Moorish Treasury. If the seizure has been made without the intervention of an informant, one-half the fine shall be awarded to the officers making the seizure and the other half to the Moorish Treasury. The Moorish customs authorities shall directly inform the diplomatic or consular agents of any violations of this regulation which may have been committed by those under their jurisdiction, in order that they may be prosecuted before the competent court. Similar violations by Moorish subjects shall be brought directly by the customs before the Shereefian authority. A delegate of the customs shall be charged to follow the legal proceedings in cases pending before the several jurisdictions. Every confiscation, fine or penalty must be imposed on foreigners by consular jurisdiction, and on Moorish subjects by shereefian jurisdiction. In the region hordering on Algeria the enforcement of these regulations shall be the exclusive concern of France and Morocco. The enforcement of these regulations in the Rim and in general in the regions bordering on the Spanish possessions shall likewise be the exclusive concern of Spain and Morocco. The provisions of the present regulations, other than those relating to penalties, may be revised by unanimous decision of the Diplomatic Body at Tangier and in accord with the Maghzen, at the expiration of a term of two years from the date of their taking effect. Chapter VI. With a view to assuring the application of the principle of economic liberty without any inequality, the signatory powers declare that none of the public services in the Shereelian empire can be alienated for the advantage Public Services of private interests. in case the Shereefian government should inand Works. voke the aid of foreign capital or foreign industry for the working of public services or for the operation of public works, roads, railways, ports, telegraphs and other public works, the signatory powers reserve to themselves the right to see to it that the authority of the state over these great enterprises of general interest remains entire. The validity of the concessions which may be made under the terms enumerated, as well as for government supplies, shali, throughout the Shereenan empire, be subordinated to the principle of public awards on proposals, without preference of nationality, whenever applicable under the rules followed in foreign laws. As soon as the Shereefian government shall have decided to invite proposals for execution of public works, it shall so inform the Diplomatic Body. It shall later communicate to it the plans, specifications and all documents annexed to the call for proposals, in order to enable the nationals of all the signatory powers to form a clear idea of the contemplated works and compete for the same. A sufficient term for this snall be specified in the call for proposals. The specifications shall not contain, either directly or indirectly, any condition or provision which may be prejudicial to free competition and which may give advantage to competitors of one nationality over those of another nationality. The contracts shall be awarded in the form and according to the general conditions prescribed by the regulations which the Shereefian government shall draw up with the assistance of the Diplomatic Body. The contracts snail be awarded by the shereetan government to the bidder who, while conforming himself to the specifications, shall have submitted the bid fulfilling the most advantageous general conditions. The Shereenan firman shall determine the conditions of the concessions and the working of mines and quarries. In the composition of this firman the Shereefian government shall be guided by foreign laws relating to such matters. If in the cases heretofore mentioned it should become necessary to occupy certain property, its expropriation may be effected by previous payment of a fair indemnity, in conformity to the following rules: Expropriation can only be effected on the ground of public utility and when necessity for the same shall have been ascertained by any administrative investigation, the formalities of which shall be determined by Shereeflan regulations drawn up with the assistance of the Diplomatic Body. If the property holders are Moorish subjects his Shereefian Majesty shall take the necessary measures, that no hindrance shall impede the execution of works that he shall have declared to be of public utility. If the owners are foreigners, the method of expropriation shall be as follows: In case of disagreement between the competent administration and the owner of the property to be expropriated, the indemnity shall be fixed by a special jury, or, if the occasion arises, by arbitration. This jury shall be composed of six expert appraisers, three to be selected by the owner, three by the administration desiring to expropriate. A majority vote shall rule. If there be no majority, the owner and administration shall each appoint an arbitrator, and the two arbitrators shall name an umpire. case no agreement can be reached in selecting an umpire, he shall be appointed by the Diplomatic Body at Tangier. In The arbitrators shall be selected from a list drawn up at the beginning of each year by the Diplomatic Body, and they shall be selected, as far as possible, from experts not living within the district in which the work is to be carried out. The owner may appeal from the arbitrators' decision to a competent jurisdiction, and in accordance with the rules set for arbitration cases by the law of the country to which he belongs. General Chapter VII.-With a view to harmonizing its legislation, if the occasion arises, with the engagements contracted under the present general act, each of the signatory powers engages to take the necessary steps leading to the enactment of such legislation as may be necessary so far as it is concerned. The present general act shall be ratified according to the constitutional laws of each state. The ratifications shall be deposited at Madrid as soon as practicable, and at the latest by December 31, 1906. A proces verbal shall be inade of such deposit and a certified copy sent to each of the signatory powers through the diplomatic channel. The present general act shall enter into effect as soon as all the ratifications shall have been deposited, and at the latest on December 31, 1906. In case the special legislative measures which may be necessary in certain countries to insure the application of their nationals living in Morocco of certain stipulations of this present general act shall not have been enacted by the date fixed for ratification, these stipulations shall only beccome applicable in respect to them after the legislative measures above referred to shall have been promulgated. All treaties, convertions and arrangements of the signatory powers with Morocco |