Note 68 — XX.

According to the laws of the country, each married resident contributes one franc per annum to the civil list; a widower with one child, one franc; a widower without children, two francs; an unmarried adult, two francs; an adult female unmarried, one franc; boys under sixteen, and girls under fourteen, as also criminals and persons incapacitated for labour, pay nothing. This is the only direct tax the inhabitants are called upon to pay. The revenues of the island do not, however, suffice to defray the expenses of the French occupation. Before the arrival of the Europeans the Tahitians had no description of currency, but had recourse in all business transactions to barter. The Protestant missionaries were the first to introduce about £2000 of copper money, which they had got struck in England for the purpose. This currency was based upon a coin of the value of one half-penny. On one side was a ship, and on the obverse the words "COPPER PREFERABLE TO PAPER." When the French came to the island they flung this money into the sea, and forbade their circulation under heavy penalties! At present the only coins used are francs and réra (about one-third of a franc = 3 1⁄4d. nearly).