QUIKOGA: a MEXICAN MUNICIPIO — BRAJSTD 



59 



with Rafael Barriga, Pedro Herrera, and Vicente Torres, 

 wooden fence between; on the west Diego Fuentes Aguilar 

 and Rafael and J. Jesiis Rivera, stake fence between; on 

 the north with Efr^n and On^simo ChagoUa and with the 

 Comunidad El Calvario, fence between; and on the south 

 with Agustln Ponce and with the borders of the ranches 

 of Caringaro and Atzimbo, fence between. 



1945. The piece of property here considered is named 

 "Los Conejos," with an estimated area of 10 hectares of 

 hilly pasture land and borders: on the east, with the heirs 

 of Antonio Farias, fence in between; on the west, with 

 heirs of the same Seiior Farias, fence between; on the 

 north, the same Farias heirs and J. Encarnaci6n Medina, 

 fence between; and on the south, with the above-mentioned 

 heirs of Farias and Epifanio Rangel, fence and road in 

 between. 



There is no general survey system with points of 

 reference on a rectangular grid. Between the 

 adjustment of property lines to conform with 

 natural features such as water divides, stream 

 lines, and Knes drawn between two hills or rocks 

 or trees, and the breaking up of properties through 

 purchase and inheritance, there are very few 

 pieces of property that can be bounded by straight 

 Hnes. Consequently it is difficult to describe 

 boundaries accurately, and to estimate or deter- 

 mine areas. It would seem worth while for the 

 Mexican and State governments to survey and 

 mark a number of base lines and principal merid- 

 ians, spaced perhaps a hundred kilometers apart, 

 and then (as time and money permitted) to survey 

 townships 10 km. square with monuments every 

 kilometer. This would afford enough of a grid 

 and points of reference so that eventually every 

 piece of property could be described with reference 

 to the rectangular coordinants. 



Owing to the difficulty of description and esti- 

 mation of area very seldom does an inscription 

 contain either the area in hectares or a classifica- 

 tion of the lands involved. In the tax roUs from 

 1907 to 1932 hectareage was not given. Since 

 that date less than one-half of the records indicate 

 the areas involved by hectdreas, areas, and centi- 

 dreas; a few express area as a fraction of a named 

 field (K of La Estacada, 5^ of El Kosario, etc.); 

 and the majority have no expression of area in 

 any form. An inspection of the records revealed 

 that in many instances where the hectareage of a 

 given piece of property had been stated at some 

 time, and later the same predio had been sold or 

 surveyed (in connection with the agrarian confis- 

 cations of the 1930's or the revaluations of the 



1940's), the initial statement of area was com- 

 monly less than half the true area. Evidently this 

 was one manner of evading or reducing property 

 taxes. In less than one-tenth of the inscriptions 

 are the types or classes of land given. There are 

 four major classifications of lands, each with 

 several subdivisions. The best lands are those 

 with water for irrigation (tierra de riego), or with 

 ample natural moisture {tierra de humedad or de 

 jugo), and such lands are valued at 400 pesos and 

 upward per hectare. In the second grouping are 

 arable lands that are cultivated by dry-farming 

 and dependence upon the summer rains (tierra de 

 temporal). Such lands are divided into three 

 classes locally: good or primera valued between 

 $170 and $250, fair or segunda valued from $100 

 to $150, and poor or tercera valued between $70 

 and $80 per hectare. The most common valua- 

 tions are $100 and $80 per hectare. The third 

 and fourth groupings intergrade and consist of 

 pasture lands (tierra pastal), hilly and wooded 

 pasture lands (pastal cerril), and lands practically 

 useless from an agricultural point of view which 

 are to be found on the steep and eroded or heavily 

 wooded slopes of hills and mountains (cerril) and 

 on the lavaflows (malpais). Such lands are valued 

 between $10 and $30 per hectare. The valuation 

 of lands for tax purposes is usually about one-third 

 or one-fourth of the real or sales value. When a 

 sale is made very often the actual cash that 

 changes hands wiU be several times the declared 

 value on the tax rolls, but the latter figure is 

 commonly the one that appears on the bill-of-sale 

 or Escritura de Compra-Venta. Sometimes even 

 this figure is reduced by the secretary of the local 

 court (for a bribe or mordida, for friendship, etc.) 

 so that not so many Federal tax stamps (timbres) 

 will be required for the escritura, as well as to 

 reduce future taxes. On the inscription of account 

 in the tax rolls the total valuation of the properties 

 of each person is always made to terminate in 

 aught (aumenta para terminar en 0; e. g., 744 is 

 raised to 750). This total valuation is referred to 

 as the "capital." Up to about 1938 the livestock 

 on property were included as capital mueble. 

 After the initial inscription, which may have been 

 many years and volumes earlier, the account may 

 be forwarded Avith no other information than 

 "Capital" worth so-many pesos, and additions 

 and subtractions by purchase and sale of pieces 



835847—50- 



