160 RUBBER PLANTING ON THE 



cent, of the value is figured ; upon this amount five per cent, is charged 

 as a state tax for the year, and upon this same amount thirty 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 six and one-quarter per cent, 

 for the first month, twelve and one-half per cent, for the second month, 

 and for the third month, or thereafterwards, twenty-five per cent. The 

 only products in the locality that I visited where taxes are charged are 

 coffee, sugar, and tobacco, and upon these four cents per are is levied. 

 This are is one-hundredth part of a hectare, and a hectare is 2.471 acres. 

 On this four per cent., thirty 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 six per cent, is charged and 

 if not paid during the first two months of each quarter or later, twent}- 

 five 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 i 

 most civilized city, quite a resort for health seekers, and its guardians 

 look with great disfavor upon the free and easy inhabitants of the coun- 

 try south. I was somewhat indignant at the looks cast upon me by the 

 policeman, until I learned that it was against the law to wear a revolver, 

 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 patronizes, and the profits from which go for municipal 

 improvements. 



I met many Americans there, among them Maxwell Riddle, 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 planta- 

 tion, 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 theatre, saw the poorest 

 centimatograph show on earth, learned from the natives that the Ameri- 

 can national hymn is "There's a Hot Time in the Old Town Tonight/' 

 and thus improved both mind and body. 



Finally I was rested, and M ! r. Harvey had secured a lot of rare 

 orchids from a learned old Mexican horticulturist there, and further 



