i^EXICAN FISHFJtY LB3ISUTI0N 



APPEMDIX IXIV 



DECREE ESTABLISHING A TAX UPON EXPLOITATION 

 OF VARIOUS SPECIES OF FISH 

 IN WESTERN TfATERS OF MEXICO 



Signed October 20, 19^. Published November 24, 1942. 



DECREE : 



Article 1, There is hereby established a tax of one peso per kilogram on the exploit- 

 ation in western waters of the Republic, of the following fishery products: abalone, 

 clams, cabrilla, squid, shrimp, curbina, lobster, crawfish, oyster, octopus and totoaba. 



Article 2. All individxials and legal entities engaged in the exploitation, in any 

 form, of the products mentioned in the foregoing article, within the zone indicated, are 

 subject to this tax. 



Article 3. The tax will be imposed at the time of original sale of all or part of 

 the aforementioned products. 



Original sale will be considered effected upon withdrawal of the products from the 

 beaches, fishing camps, warehouses, cellars or depositories, even though the products be 

 transported under the fishery certificates of origin referred to in the decree of December 

 16, 19^0, published in the DIARIO OFICIAL of the Federation, No. kb, on the 31st of that 

 month, since such certificate, in accordance with article 1 of the aforesaid decree, may 

 be granted only upon receipt of proof of payment of the corresponding exploitation taxes, 

 including the tax in question. 



Article 4-. Hie tax shall be paid by special surcharge stamps bearing the words 

 "Fishery Products", affixed to the invoice covering withdrawal of the products from the 

 beaches, fishing camps, warehouses, cellars or depositories. 



Article 5. The invoices referred to in the foregoing article shall be issued from 

 stvfc books duly authorized and stamped by the proper Federal Treasury Offices, and the 

 stamps shall be cancelled by affixing the detached section to the invoice and the stub 

 to the stub book from which detached. 



Article 6, those subject to the tax will secure the special surcharge stamps for 

 "Fishery Products" upon payment of their value in cash, with the exception of those persons 

 included in the provisions of Article 13. 



Article 7. This tax shall be iitposed without prejudice to those indicated in Sections 

 52 to 62 and 65 to 69 of the Fishery Tariff Act of January 20, 1933. 



Article 8. Original sales of the products referred to in article 1 will not require 

 the payment of the stamp tax nor the 10^ additional, but resale shall require such taxes in 

 accordance with the terms of the law refenong thereto. 



Article 9. Ihe Office of Special Taxes of the Ministry of Treasury and Public Credit 

 shall administer the tax. 



Article 10. The expenses of printing the necessary stamps shall be borne by the 

 Federal Treasury. 



Article 11, The persons, groups or corporations purchasing the products mentioned in 

 article 1 of this decree, in any state of preservation, either for industrial purposes, for 

 sale in domestic markets or for export, as well as those who transport such, must demand the 

 presentation of the corresponding invoice, to which shall be affixed tue stamps with which 



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