THE PLANT WORLD 143 



ished, and in lieu thereof a land tax shall be levied, collected and paid to 

 the Government in accordance with the following classification : 



''Class I: — Lands within the limits of the towns and villages, com- 

 prising the yards surrounding the dwelling houses, or land suitable for 

 erecting dwellings within the said limits shall be taxed at the annual rate 

 of Four Pesos (Mexican) per hectare. 



' ' Class II: — Stretches of low land along the coast suitable for raising 

 cocoanuts ; low fertile land suitable for raising cacao or coffee ; low 

 marshy land susceptible of irrigation and suitable for raising rice or 

 sugar, and islands lying near the coast, shall be taxed at the annual rate 

 of 50 cents (Mexican) per hectare. 



''Class III : — Virgin forest land, with rich soil, requiring clearing, 

 and suitable for agricultural purposes or for pasture, shall be taxed at the 

 annual rate of 30 cents (Mexican) per hectare. 



"Class IV: — Land on the Mesa or uplands, not susceptible of irriga- 

 tion nor within easy reach of water for stock, and suitable for tobacco 

 and sweet potatoes or corn, shall be taxed at the annual rate of 15 cents 

 (Mexican) per hectare. 



' ' Class V: — Marsh lands not suitable for the cultivation of rice or 

 sugar shall be taxed at the annual rate of 10 cents (Mexican) per 

 hectare. 



"Class VI: — Sabana land with soil so thin as to permit nothing but 

 sword grass and iron- wood to grow upon it, shall be taxed at the annual 

 rate of 5 cents (Mexican) per hectare. 



"2. The lack of facilities for transportation of cattle and produce 

 making it difficult to reach the market, until otherwise ordered a reduc- 

 tion of twenty per centum (20 p. c.) will be allowed on the foregoing 

 rates for the following named districts, viz : Umata, Merizo, Ynarajan, 

 Tarafofo, Ilic, Pago and the districts of land lying to the northward and 

 eastward of a straight line connecting Pt. Aguy and Pt. Lujuna. 



"3. Upon the payment of a land tax a certificate of payment will be 

 issued and before registering a title to or transferring any portion of land 

 the certificate of tax payment therefor must be presented for inspection 

 as a proof of ownership. 



" 4. The provisions of this order go into effect immediately, and the 

 tax will be paid semi-annually, on the thirtieth day of June and the 

 thirty-first day of December of each year." 



Monday, January 8. — It is not a pleasant task to inflict punishment 

 upon those violating the peace. The Governor has decided that when 

 troubles arise between enlisted men and natives the cases shall be tried 

 by a civil court and not by a court martial. It seems to me that I have 

 already enough to do, but the Governor this day appointed me "judge 

 of the Criminal Court of the Island of Guam," and ray appointment 

 stated that I was to act in this capacity ' ' in addition to your other 

 duties." I shall try to perform the duties faithfully, but I must confess 

 that I think I am ill fitted for the office of judge. If this is a naval sta- 

 tion, as it is claimed, I do not see why offenses committed by enlisted 

 men should not be tried by courts-martial. 



