PRINCIPLES OF TAXATION. 41 



actions and papers involve tlie payment of fees, or the purchase 

 and affixing of stamps. Thus, by section 377 of the tariff law of 

 December, 1884, it is ordained that " the custom house shall give 

 to every individual who makes any importation, upon the pay- 

 ment of duties, a certificate of the sum paid, which certificate, on 

 being presented to the administrator of the stamp office in the 

 place of importation, shall be changed for an equal amount in 

 custom-house stamps. For this operation the interested party 

 shall pay, to the administrator of whom he received the stamps, 

 two per cent in money (coin) of the total value of the stamps." 

 All imports into Mexico are liable, therefore, to these multiple 

 assessments ; and the extent to which they act as a prohibition on 

 trade may be best illustrated by a practical example. 



In 1885 an American gentleman, residing in the city of Mexico 

 as the representative of certain New England business interests, 

 with a view of increasing his personal comfort, induced the land- 

 lady of the hotel where he resided (who, although by birth a 

 Mexican, was of Scotch parentage) to order from St. Louis an 

 American cooking stove, with its customary adjuncts of pipes, 

 kettles, pans, etc. In due time the stove arrived ; and the follow- 

 ing is an exact transcript of the bills contingent, which were 

 rendered and paid upon its delivery : 



Original Invoice: 



1 stove weight 282 pounds. 



1 box pipe " 69 " ' 



1 box stove furniture " 86 " 



Total 43*7 pounds, or 199 • 3 kilos. 



Cost in St. Louis, United States currency $26 60 



Exchange at 20 per cent 5 30 



Total $31 80 



Freight from St. Louis to city of Mexico (rail), at $3.15 per 100 pounds $15 75 



Mexican consular fee at El Paso 4 85 



Stamps at El Paso 45 



Cartage and labor on boxes examined by custom house at El Paso 60 



Forwarding commission, El Paso 2 00 



Exchange 16| per cent on $7.64 freight advanced by Mexican Central 



Railroad 1 25 



$56 60 



Import Duties: 



1 box, 128 kilos (stove), iron, without brass or copper ornaments, at 19 



cents per kilo $24 42 



1 box, 31-3 kilos, iron pipe, at 24 cents per kilo 7 51 



1 box iron pots, with brass handles, at 24 cents per kilo 9 48 



$41 41 

 Add 4 per cent as per tariff 1 66 



$43 06 

 Package duty, 50 cents per 100 kilos 1 00 



$44 06 



VOL. XLIX. — 4 



