THE REFORM OF THE LAND TAX II5 



stock — salted and dried ox-skins, dried sheepskins, wool, frozen meat 

 and preserved meat itasajo) — allow its stages to be followed. 



Table IV. — Annual Value of Exported Products of Live Stock. 



Official Values (approximate) 



1892 $ 25,951,819 1905 $ 33,437.888 



1893 27,681,373 1906 30,805,061 



1894 33.479.511 1907 34,912,872 



1895 32,543.644 1908 40,296,367 



1896 30,403,084 1909 45,103,422 



1897 29,319,573 1910 43,699,798 



1898 30,276,916 1911 46,015,834 



1899 36,574,164 



^^ ^ o^ (Effective values) 



1900 29,410,862 



I9OI 27,762,782 I912 53,041,855 



1902 33.660,300 I913 69,771,530 



1903 37.369.402 I9I4 51,208,955 



1904 38,484,817 T915 (January- Aug.) 41,896,155 



If we take into account only these values and not the circumstances, 

 alleged by the breeders, that the considerable mortality among live stock 

 last year has made their situation particularly difficult, we see that the value 

 of the land has risen, that that of production has increased, that the frozen 

 meat industry — which has a direct relation to breeding — has developed 

 importantly, and that the total contribution of breeders to the State has 

 diminished, absolutely and relatively. 



As the government has itself observed, it would profit by a suppres- 

 sion of all secondary taxes and dues and the retention of only an " in- 

 dustrial patent ", subsisting side by side with the land tax, as in the 

 Argentine Republic where such patent amounts to 2 per thousand of the 

 value of lands. For the moment the system in force has not however 

 been changed in any way: products are taxed on leaving the country 

 on the presumption that persons who have realized an industrial profit 

 will thus contribute rather than the breeders. 



Since the law of 14 January 1916 was voted after a simple debate, 

 the supposition is that the breeders have recognized its advantage, as 

 shown by the arguments of the government supported b}' official statistics. 



§ 3. The IvAnd tax and landowners not resident in the country. 



On 14 January 1916 the Parliament of Uruguay voted a law which 

 completes that on the contribution of real estate. As therein provided, 

 persons and corporations who are not domiciled in the country, that is 

 whose business has its headquarters abroad, will pay double the tax im- 



