Additional Import Duties.-The additional duties collected by the Custom-houses are 1 per cent. of the amount of the import duties, which is levied for the respective municipality; 2 per cent. of the same duties, for harbor improvements; and 2 per cent. in revenue stamps, making in all 5 per cent. of the import duties. The custom-houses collect besides the import duties, tonnage and light-house duties, and pilot fees. Export Duties. Our export duties are levied upon cabinet and dyewoods, india rubber, cochineal, coffee, henequen, ixtle, indigo, fequila, jalap, tamarind, tobacco, mother-of-pearl, orchilla, vanilla, zacaton, and onyx. The following statement shows the amount of export duties collected in Mexico from the fiscal year 1881-1882 to 1894-1895, expressing the commodities in which they were collected : STATEMENT OF THE RECEIPTS FROM EXPORT DUTIES IN MEXICO FROM JULY 1, 1881, TO JUNE 30, 1895. Amount of Import Duties.—It is very difficult to give a correct statement of the receipts of the Mexican custom-houses before the year 1875. I append, however, one made from the reports of the Secretaries of the Treasury of Mexico, especially those of July 25, 1839, and September 16, 1870, and completed from the years 1839-1851, with data obtained from the Comercio exterior de Mexico,by D. Miguel Lerdo de Tejada. From the fiscal year 1875-1876, the Statistical Bureau of our Treasury Department began to publish detailed and correct statements of the custom receipts, and I append one embracing the fiscal years from 1875 to 1896 which shows how largely our import duties have increased. In the ten years elapsed from 1878 to 1888 the increase was over 67 per cent. as compared with the corre sponding period from 1869-1879, and the increase in the last seven years, 1889-1896, was 16 per cent. as compared with the previous ten years, both periods making an increase of nearly 100 per cent. over the first ten years of said statement : CUSTOMS RECEIPTS FROM 1823 TO THE FISCAL YEAR ENDING JUNE 20, 1875. 1823. From April 1st to September 30 the receipts were $971,345 77, which for a year of 12 months would be..... 1825. From the 1st of January to the 1st of August, 1825, the receipts were $4,472,069 37, which for a year 1825-1826 From the 1st of September, 1825, to June, of 12 months would be...... 1826, $6,414,383 26, which for a year of 12 $1,942,691 54 7,666,404 63 9,621,574 89 From July 1, 1837, to December 31, 1838, $4,258,411 10. 2,838,940 73 From January 1, 1848, to June 30, 1849, 18 months... 6,660,037 96 1852-1853, according to the calculations of M. Haro y Tamariz average from the preceding five years. VOL. 1-10 4,906,533 17 1853-1854, according to the report of M. Olazagarre (1855)........ 8,399,208 93 1854-1855, according to the report of M. Lerdo de Tejada (1857)................ 8,096,208 85 1855-1856, according to the report makes the receipts for the first six months amount to $3,379,761 35, which for the year is..... 1856-1857, average for the six years previous. 1857-1858 1858-1859 1859-1860 1860-1861 1861-1862 6,759,522 70 6,854,061 78 6,854,061 78 6,854,061 78 1867-1868, according to the amount of the receipts.... 9,566,360 99 Internal Revenue.-The Federal Treasury of Mexico depended up to 1867 mainly upon import duties, and as it was not safe to have only that source of revenue, when I occupied for the first time the Treasury Department, I introduced a system of internal revenue through the use of stamps, which met with a great deal of opposition at the time, but which has finally been developed very largely, yielding now almost as much as the import duties. The receipts during the six months from January 1st to June 30th, 1875, amounted to $1,097,668 28, which in a whole year would make, duplicating it, $2,195, 336 56, while in the fiscal year ended June 30, 1896, the receipts amounted to $18,078,952 54, or nearly eight times as much. We have had since 1861 a comparative large source of revenue called Federal Tax, which up to 1892 was 25 per cent, of all the revenues collected by the States and Municipalities in Mexico. That rate RECEIPTS OF THE CUSTOM-HOUSES DURING THE TWENTY-SEVEN FISCAL YEARS ENDING JUNE 30, 1896. 1894-1895. 17,738,129 66 716,009 40 18,454,139 06 1,227,360 45 1,227,360 45 19,681,499 51 1,811,243 63 9.208 17,870,755 88 1895-1896.. 21,492,211 91 853,482 25 22,345,694 16 $376,341,901 23 $19,097,570 30 $13,938,588 93 1,078,861 48 $395,439,471 53 $12,554,066 33 $4.992,927 03 $17,546,993 36 $707,317 41 $14,645,906 35 $464,965 42 $184,923 22 $649,888 64 Abstract of sums and annual averages of the two periods of ten years and the last of seven years. 1,078,861 48 23,424,555 64] 1,825,178 73 7.795 21,599,376 91 was increased in 1893 from 25 to 33 per cent. on account of the deficit caused to the Federal Treasury by the depreciation of silver, and that tax which is paid in Federal stamps, constitutes a very large portion of our internal revenue receipts. I append a statement of our internal revenue taxes with full details. INTERNAL REVENUE RECEIPTS FROM JANUARY 1, 1875, TO JUNE 30, $1,021,717 67 7.865 $11,969,661 63 Average in six years $8,239,106 31 $4.752,272 98 $12,991,379 29 Total in 21 years. $85,397,032 94 $70,849,428 66 $156,246,461 60 $12,950,384 83 8.288 $143,799,908 39 Direct Taxes.-The third source of revenue of the Mexican Government are direct taxes collected in the Federal District, which includes the City of Mexico. They are levied on real-estate, scientific professions, commercial and industrial establishments, and work-shops. The real-estate for the purpose of this tax is divided into rural and urban, the former paying a tax of 12 per cent. on its rent when occupied, and 3 per cent. when not occupied, and the latter paying 8 per thousand of its registered value. Taxes on professions vary from 50 cents to $20.00 a month. The tax on commercial and industrial establishments is regulated by law. The commercial establishments, which pay license taxes are commis |