August i, 1903.] 



THE INDIA RUBBER WORLD 



371 



BEL CORTE. 



EXTENSIVE VIEW OF UUIil'.EK PLANTING. 



pear with a prickly alligator skin hide, and which tastes like 

 sour snow mixed with cotton batting. 



During the forenoon we rode through a country largely giv- 

 en up to cattle ranches. Of domestic animals in Mexico, the 

 cattle are perhaps the most valuable, and even with the poor 

 strain of stock that is bred many large fortunes come to the 

 owners of the ranches. Beside this, those who go into the cat- 

 tle business have no trouble at all in getting help, as the native 

 Mexican is a natural cowboy, and if he has but a pony and a big 

 set of spurs, he is willing to work as he will at no other calling. 

 Some of the more progressive ranchers are crossing their cat- 

 tle with imported stock, and getting fine results. Most of the 

 rubber planters keep a certain number of cattle for their own 

 immediate wants, and for feeding the help, and occasionally 

 are able to get a little fresh milk ; but few of the cows are good 

 milkers, and for native use, goat's milk is very extensively used. 



One thing that I had a chance to do on this forenoon's jour- 

 ney was to look over the notes I had taken relative to the man- 

 ner in which real estate, and particularly plantations, are taxed. 

 This is not an interesting subject to the casual reader, so if he 

 will kindly skip a few paragraphs, and allow others the privi- 

 lege of reading, it will be esteemed a favor. It seems that there 

 is an actual tax for the transfer of property, which is called 

 traslaeion de domino, assessed in the following manner: 2 per 

 cent, is charged on the value stipulated in the deed, provided 

 that value is equal to, or more than the official value, the latter 

 being the value on record established at the last sale of the 

 property, or if there has not been a recent sale, established by 

 the valuation committee, called thejunta cah'ficadora. This 2 

 per cent, is the state tax, and on this 2 per cent, is charged 30 

 percent, federal tax. If this transfer tax is not paid immedi- 

 ately after the execution of a title, a fine of 24 per cent, per 

 annum on the amount of sale, or the official value of the prop- 

 erty, is charged. Government registration of a title is not 

 allowed unless this transfer tax has been paid. This transfer 

 tax applies only on real estate, and is charged only when prop- 

 erties change hands. 



Country real estate (tinea 

 rustica) is calculated as fol- 

 lows : 6 percent, of the value 

 is figured ; upon this amount 5 

 per cent, is charged as a state 

 tax for the year, and upon this 

 same amount 30 per cent, is 

 charged as a federal tax. 

 These taxes are payable the 

 first of each quarter or yearly 

 in advance. Failure to pay 

 during the first month of each 

 quarter subjects one to a fine 

 of 6>+ per cent, for the first 

 month, i2>£ per cent, for the 

 second month, and for the 

 third month, or thereafter 

 wards, 25 per cent. The only " del CORTE.' 



products in the locality that I visited where taxes are charged 

 are coffee, sugar, and tobacco, and upon these 4 cents per are 

 is levied. This are is 1/100 part of a hectare, and a hectare is 

 2.471 acres. On this 4 per cent., 30 per cent, is charged as a 

 federal tax. These taxes may also be paid quarterly or yearly, 

 and if not paid during the first fifteen days of each month, a fine 

 of 6 per cent, is charged, and if not paid during the first two 

 months of each quarter or later, 25 per cent, is charged. It will 

 be seen that these taxes are very light, and the government gives 

 the planters the privilege of making their own manifests as to 

 the area of the land under cultivation, and invariably accepts 

 these in good faith. 



That night we spent in Cordoba, and the next morning went 

 early to Orizaba to recuperate. We both were in need of rest, 

 and felt the effect of that fine dry climate almost at once. 

 Orizaba, be it said, is a most civilized city, quite a resort for 

 health seekers, and its guardians look with great disfavor upon 

 the free and easy inhabitants of the country south. I was 

 somewhat indignant at the looks cast upon me by the police- 

 man, until I learned that it was against the law to wear a re- 

 volver, so I gladly unshipped mine, and stowed it away in my 

 bag. Not that the city is really prudish. It runs a big public 

 gambling house, which every dweller patronize?, and the profits 

 from which go for municipal improvements. 



I met many Americans there, among them Maxwell Kiddle, 

 who was shivering with calentura, and was hastening back to 

 Tierra Blanca to sweat it out ; John W. Byam, on his way 

 to the " San Marcos" plantation, accompanied by Mr. Wood, 

 his manager, who was just back from the Congo Free State ; 

 Mr. Cavanaugh, of Perez, and many others. 



We luxuriated in Orizaba, attended the theater, saw the poor- 

 est centimatograph show on earth, learned from the natives that 

 the American national hymn is " There's a hot time in the old 

 town to-night," and thus improved both mind and body. 



Finally I was rested, and Mr. Harvey had secured a lot of rare 

 orchids from a learned old Mexican horticulturist there, and 



furtherarranged for an explor- 

 ing trip with him later, and the 

 time had come to part. I tried 

 hard to get him to visit New 

 York with me, but with the 

 true tropical dread of pneu- 

 monia and grippe, he sturdily 

 refused. With a simple hand- 

 shake we parted, but I wish he 

 could have seen into my heart, 

 and read there the gratitude 

 that I felt, and how I appreci- 

 ated the hospitality and con- 

 sideration that he had shown 

 to the tenderfoot who dropped 

 in so suddenly upon him, rode 

 his best horse, stole the affec- 

 tions of his parrot, and wore a 

 hole in his favorite canvas chair. 



KOAD THKdl'i.II Kl BB] I: 



