148 



Statistical IRotes on /IDejico. 



was increased in 1893 from 25 to 33 J per cent, on account of the 

 deficit caused to the Federal Treasury by the depreciation of silver, 

 and that tax which is paid in Federal stamps, constitutes a very large 

 portion of our internal revenue receipts. 



I append a statement of our internal revenue taxes with full details. 



INTERNAL REVENUE RECEIPTS FROM JANUARY I, 1875, TO JUNE 30, 



1896. 



Direct Taxes. The third source of revenue of the Mexican Govern- 

 ment are direct taxes collected in the Federal District, which includes 

 the City of Mexico. They are levied on real-estate, scientific profes- 

 sions, commercial and industrial establishments, and work-shops. The 

 real-estate for the purpose of this tax is divided into rural and urban, 

 the former paying a tax of 12 per cent, on its rent when occupied, and 

 3 per cent, when not occupied, and the latter paying 8 per thousand of 

 its registered value. 



Taxes on professions vary from 50 cents to $20.00 a month. The 

 tax on commercial and industrial establishments is regulated by law. 

 The commercial establishments, which pay license taxes are commis- 



