Sandakan. Bugis Wajo is only the first immigrants in Tawau. Puado asked the Government whether there was land available for growing coconuts and offered land at Tawau, an offer he accepted. So it can be construed that Tawau was founded by Penghulu Puado, Kee Abdullah and Alexander R. Dunlop. There are three streets in Tawau is named after these important personalities that shape Tawau in the 1890s.
On 9 February 1893, the British vessel S.S. "Normanhurst" sailed into Tawau (or Tawao as it was then known) for the first time with a full cargo of dammar, gutta percha, Indian rubber, tortoise shell, and ivory to barter for rattan, raisins, Birds' nests and rubber. Kee Kim Swee, a Sino-Dusun nationals who embraced Islam using the name Kee Abdullah. He became Malay by married the Malay girl named Jumatiah and live as Malay people. He was appointed by the British North Borneo (Chartered) Company as a custom examiner and revenue collector in 1894 in Tawau. Later after retired from government, he appointed to be the Penghulu or 'Ketua Anak Negeri' carrying the title of Orang Kaya Kaya (OKK) in Tawau. Now, Kee Abdullah remembered as a great Malay leader in Tawau. Her grandchildren was Datuk Taufik Abu Bakar Titingan (DUN Apas) and Kee Ayub Kee Abu Bakar (Ketua Anak Negeri of Tawau).
Steps were taken to establish the rudiment of local government by the British North Borneo Company (North Borneo Annual Volume 1966–1965 recorded that Tawau was founded in 1898). Land leases were alienated by the Administration. Since Tawau is situated close to the boundary with Indonesia, it is noteworthy to mention here that the Sebatik boundary is to latitude 4°10'N which was delimited in 1912 by a Boundary Commission composed of officials from United Kingdom and Netherlands. A joint report was prepared together with a map and duly signed by their respective commissioners in Tawau on 17/2/1913. By a protocol between the UK and the Netherlands signed in London on
