Vforking arrangement . T he large commercial outfitters in Habana operate 

 on the basis oi one- third of the catch for the outfitter and two-thirds for 

 the fishermen (see 3-b). In the past the outfitter's third was almost net, 

 but since 1926 the demands of fishermen have reduced the outfitter's share to 

 the equivalent of practically one-sixth because from his third the outfitter 

 must pay for the following: 



On one-third of catch, 10 percent bonus 



for captain of vessel, 

 on two-thirds of catch, for entire crew: 



9.09 percent Vacation Pay 



5.0 percent Maritime Retirement Fund 



Ii.O percent Accident Insurance 



0.5 percent Maternity Tax 



In addition, the outfitter absorbs one-third of the cost of the following 

 items while the crew pays for two-thirds and for the food: 



Fishing paraphernalia 



Bait, usually consisting of "machuelo" sardine 

 Ice for conservation of catch on ice-laden vessels 

 Fuel, if motor-propelled vessel 



Maintenance costs, such as repairs, rope, paint, etc., and taxes are all 

 for account of the outfitter. 



In Batabano and Arroyos de Mantua the arrangement is the same as in 

 Habana - one-third for the outfitter arid two-thirds for fishermen - but the 

 outfitter contributes no vacation pay nor Maternity Tax. 



In Caibarien and Sagua, five-sevenths are for the fishermen and the remainder 

 for the outfitter; social laws reportedly are not observed. 



Prices at which the catch of commercial companies should be sold to the 

 stands at the markets are fixed by a committee consisting of the outfitter's 

 representative and two fishermen, each of the three having the right to one vote. 

 Quotations the day before and arrivals at port influence price-fixing. 



Faulty distribution by independent and coastal fishermen frequently cause 

 wholesale prices to drop. Often several fishing smacks tie into port at the 

 same time and on such occasions fishermen obtain for their catches ridiculously 

 low prices which are not comparable to the high retail prices prevailing in the 



market. 



Taxes . The fishing industry is subject to the following taxes: 



Commercial fishing companies 



Vessels' License Tax, from $12 to $1$ annually 



Port Inspection, $7 to $10 annually 



Fumigation, $25 annually 



Municipal Lioense Tax 



Salt Consumption Tax, $1 per bag of 200 pounds/l 



Profits Tax, sliding scale/l 



/l Temporarily suspended; see lU-b 



