ISTHMUS OF TEHUANTEPEC 



159 



keep a certain number of cattle for their own immediate wants, and 

 for feeding the help, and occasionally they 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 journey 

 was to look over the notes that I had taken relative to the manner 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 privilege of reading, it will be 

 esteemed a favor. It seems that there is an actual tax for the transfer 

 of property, which is called traslacion de domino, assessed in the follow- 

 ing manner : Two per cent, is charged on the value stipulated in the deed. 



FILISOLA WATER FRONT AT PRESENT. 



[Photo Copyrighted by C. B. Waite.] 



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 com- 

 mittee, called the junta calificadora. This two per cent, is the state tax, 

 and on this two per cent, is charged thirty per cent, federal tax. If 

 this transfer tax is not paid immediately after the execution of a title, 

 a fine of twenty-four per cent, per annum on the amount of sale, or the 

 official value if the property 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 property 

 changes hands. 



Country real estate (finca rustica) is calculated as follows: Six per 



