180 INSTITUTE OF SOCIAL ANTHROPOLOGY PUBLICATION NO. 6 



[Tabulation continued from page 179] (8) Multas. — Fines are supposed to be enter- 

 To purchase books and forms for ed in the treasurer's books, 

 the followins; offices: zrvs n .■ ■ ■' c- . . r ii 



Municipal secretary 10.00 ,9) ParUcipacion.—'ixyXy percent of all taxes 



Municipal treasurer 15.00 collected by the receptor de rentas is turned over 



Civil register 15.00 to the municipal treasury. 



Official correspoiidence 45.00 ( iq) Imtrumentos notariales.— Two pesos are 



Bulbs for street lights 25.00 i j r . ■ • i i i 



Civic festivals 25.00 charged for notarizing legal papers, such as 



Material improvements 200.00 land sales and inheritances. 



"Accion Social," i.e. expenses of the PRM 36.00 (H) To all of these basic charges there is 



Extraordinary expenses 25.00 g^jjed a 10-percent charge which goes to the 



Total $ 2,039.50 State treasury in Morelia. In practice, the sum 



collected averages a little more than 10 percent. 



This budget reveals Tzintzuntzan to be, in Commonly an item of $2.50 will carry a $0.30 



terms of treasury income, the poorest municipio surtax. 



of the State. (12) An additional 5-percent surcharge is 



The principal sources of municipio income added which goes to the Federal treasury. In 



are as follows: practice this also averages somewhat above 5 



/■i\ p -f ■ 1 rp, . ., . . percent. I have noted that for some months 



./.,,, ■ ^^, ^^.'^ this sum exceeds that of the 10-percent State 



maintained by the secretary to record births, » -u .• 



] . . •' 11- 1 contribution, 

 deaths, marriages, and other pertinent material. 



Only marriage requires a legal fee. The ap- For the year 1944, the total recorded income 

 plication is $1, and the ceremony itself $3. In of the municipal treasury was $2,675.70. In 

 practice, a considerably higher fee is charged, order of importance the various sources were: 

 averaging about $14. A $0.50 fee, not requir- 

 ed by law, is charged for registration of births Registration of cattle brands. . . .$701.00 



and deaths. Jale of animal taxes. ...... -^ • • 472.75 



Iranst erred irom receptors oince, 



(2) Abastos. — From $2 to $5 tax is charged 60 percent 362.08 



on each animal slaughtered. In practice no ani- Market taxes 203.60 



mals are ever recorded from other toAvns, and ^'^''^ licenses 220.70 



only a few of those in Tzintzuntzan find their rp, . . r • i i i i 



way to the record. ^ remaining sources furnished less than 



" $100 each. January produced more than a third 



(3) Compra-Venta de SerTtovientes.—Trans- ($937.55) of the entire yearly collection, since 

 f er taxes on sale of horses, mules, burros, cattle. payment for cattle brands and store licenses are 

 The tax for burros is $1.50 and that for the due in this month. An additional $443.50 was 

 other animals is $2. collected in February, largely due to market 



(4) Mercados. — During the major fiestas in- taxes at the fiesta of Rescate. Thus, approxi- 

 numerable small vendors of fish, clothing, food, mately half of the yearly revenue is collected 

 and jewelry set up temporary stands. They buy during the first 2 months of the year. Collections 

 tickets issued in units of $0.05, $0.10, and during the remaining months average about 

 $0.20, the amount being determined by what the $120. Salaries are the biggest item of expense, 

 treasurer thinks he can extract. In 1944 the State received $116.66 and*the Fed- 



(5) Certificado. — Duplicate birth, wedding, ^^al government $109.30. Obviously the 5-per- 

 and death certificates are issued for a small but cent and 10-percent rules are not closely fol- 

 undetermined fee. lowed for these items. 



,^^ n in- 1.1 , The president receives no salary at all, and 



(6 Patente de Fierro.-Mosi cattle owners traditionally he complains about how he must 



for t^heir own protection, have a registered ^^^^^ f^^ ^^t^j^g gtill, as some of the men 



brandy lor from one to four animals an owner working on the ydcatas remarked, "They all 



pays $2. For five or more he pays $5. complain about the lack of a salary, and what 



(7) Licencias. — Licenses for stores and bars. a sacrifice it is. Then, when it comes time to 



