Memorandum.

The president of the municipal council of Apia, Baron Senfft von Pilsach, has addressed a report to the governments of the three treaty powers, under date of February 29, in which, with a view to remove the financial difficulties under which the Samoan Government is laboring, he proposed the adoption of an amendment to the Samoan general act of 1889.

Such addition would, by common accord, have to be introduced into the provisions respecting taxation and revenue in Samoa and stipulate that of the amount of taxes levied by the municipal council all except export duties should be entirely paid out to the Samoan Government, while of import duties two-thirds should go to the Government and one-third be appropriated by the municipal administration.

In a telegram dated the 28th of March, 1892, however, the president of the municipal council has notified the withdrawal of this proposed measure, and has explained that the reason for doing so was to be found in a decision arrived at by the supreme court of Samoa, according to which all customs duties would pertain to the Government of Samoa.

The Imperial Government would be grateful to know whether a similar communication has reached the Department of State, and to ascertain the views held by the U. S. Government with regard to the questions referred to above.