This treaty was definitely concluded in the year 1868, and there has appeared in the Fiji Islands, side by side with the local government, of which Kakabo is the head, another powerful authority,—a commercial organization, with large estates over all the islands, exercising a powerful influence upon the government.

Up to this time the wants of the government of Kakabo had been satisfied with a payment in local products, and a small custom tax on goods imported. But with the conclusion of the treaty and the formation of the influential “Polynesian Company,” the king's financial circumstances had changed.

A considerable part of the best land in his dominion having passed into the hands of the company, his income from the land had therefore diminished; on the other hand the income from the custom taxes also diminished, because the company had obtained for itself the right to import and export all kinds of goods free of duties.

The natives—ninety-nine per cent. of the population—had never paid much in custom duties, as they bought scarcely any of the European productions except some stuffs and hardware; and now, from the freeing of custom duties of many well-to-do Europeans along with the Polynesian Company, the income of King Kakabo was reduced to nil, and he was obliged to take steps to resuscitate it if possible.

He began to consult his white friends as to the best way to remedy the trouble, and they advised him to create the first direct tax in the country; and, in order, I suppose, to have less trouble about it, to make it in money. The tax was established in the form of a general poll-tax, amounting to one pound for every man, and to four shillings for every woman, throughout the islands.

As I have already said, there still exists on the Fiji Islands a natural economy and a trade by barter. Very few natives possess money. Their wealth consists chiefly of raw products and cattle; whilst the new tax required the possession of considerable sums of money at fixed times.

Up to that date a native had not been accustomed to any individual burden in the interests of his government, except personal obligations; all the taxes which had to be paid, were paid by the community or village to which he belonged, and from the common fields from which he received his principal income.

One alternative was left to him,—to try to raise money from the European colonists; that is, to address himself either to the merchant or to the planter.

To the first he was obliged to sell his productions on the merchant's own terms (because the tax-collector required money at a certain fixed date), or even to raise money by the sale of his expected harvest, which enabled the merchant to take iniquitous interest. Or he had to address himself to the planter, and sell him his labour; that is, to become his workman: but the wages on the Fiji Islands were very low (owing, I suppose, to the exceptionally great supply of labour); not exceeding a shilling a week for a grown-up man, or two pounds twelve shillings a year; and therefore, merely to be able to get the money necessary to pay his own tax, to say nothing of his family, a Fiji had to leave his house, his family, and his own land, often to go far away to another island, and enslave himself to the planter for at least half a year; even then there was the payment for his family, which he must provide by some other means.

We can understand the result of such a state of affairs. From his hundred and fifty thousand subjects, Kakabo collected only six thousand pounds; and so there began a forcible extortion of taxes, unknown till then, and a whole series of coercive measures.