It is understood that the Spanish authorities shall in no way and under no pretense prevent the free importation and exportation of all sorts of goods, without exception, save at such places as are occupied, and in accordance with Declaration 3, and that in all places not occupied effectively by Spain, neither the ships and subjects above mentioned nor their goods shall be subject to any tax, duty or payment whatsoever, or any sanitary or other regulation. (3) In the places occupied by Spain in the archipelago of Sulu, the Spanish Government shall be empowered to establish taxes and sanitary and other regulations, while said places are effectively occupied; but Spain pledges herself, on her part, to provide in such places the offices and employees necessary to meet the requirements of commerce and the application of said regulations. It is however expressly understood that the Spanish Government, which is resolved to impose no restrictive regulations in the places occupied by it, pledges itself voluntarily not to establish in said places taxes or duties exceeding those provided in the Spanish tariffs or in the treaties or conventions between Spain and any other power. Neither shall it put into force in said places exceptional regulations applicable to the commerce and subjects of Great Britain, Germany and the other powers. In case Spain should occupy effectively other places in the archipelago of Sulu, and provide thereat the offices and employees necessary to meet the requirements of commerce, the Governments of Great Britain and Germany shall not object to the application of the rules already stipulated for places occupied at present. But in order to avoid the possibility of new claims due to the uncertainty of business men in regard to the places which are occupied and subject to regulations and tariffs, the Spanish Government shall, whenever a place is occupied in the Sulu archipelago, communicate the fact to the Governments of Great Britain and Germany, and inform commerce at large by means of a notification which shall be published in the Official Gazettes of Madrid and Manila. In regard to the tariffs and regulations stipulated for places which are occupied at the present time, they shall only be applicable to the places which may be subsequently occupied by Spain six months after the date of publication in the Official Gazette of Madrid.
It remains agreed that no ship or subject of Great Britain, Germany and the other powers shall be required to call at one of the occupied places, when going to or coming from a place not occupied by Spain, and that they shall not be liable to suffer prejudice on that account or on account of any class of merchandise addressed to an unoccupied place in the archipelago.
V
The Government of her Britannic Majesty pledges itself to see that there is entire freedom of commerce and navigation, without distinction of flags, in the territory of North Borneo administered by the “British North Borneo Company.”
If the Governments of Great Britain and Germany do not refuse their adhesion to the present protocol within fifteen days from this date, or if they notify their acceptance before the expiration of said period, through their undersigned representatives, the present declarations shall then come into force. Done at Madrid the 7th of March, 1885.—Seal.—(Signed) J. Elduayen.—Seal.—(Signed) C. Solms.—Seal.—(Signed) R. B. D. Morier.
Appendix XXI
Decree of the General Government in regard to payment of tribute by Sulus, March 1, 1894[73]
Office of the Governor-General of the Philippines,
Manila, March 1, 1894.
In view of the obligation incurred by the Sultan of Sulu by virtue of which the Moros of all the Sulu archipelago have to pay from the first day of January of next year, one real each, as a tribute of vassalage; and since it is necessary to organize this service in a regular manner and in harmony with the customs of the races living there, I decree the following: