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INSTITUTE OF SOCIAL ANTHROPOLOGY PUBLICATION NO. 1 1 



commonly rank about sixth or seventh in income 

 produced. Nearly all of it comes in during 

 January. 



7. Derechos de licencias. — These taxes cover 

 licenses for commercial and industrial enterprises, 

 other than new and worthy enterprises which are 

 not taxed for the first several years. The chair- 

 manufacturing business is new in Quiroga and 

 consequently is not taxed. The law states that 

 a license is required to open any sort of commercial 

 establishment and any kind of diversion or public 

 spectacle; to build, rebuild, or repair any urban 

 structure; etc. Examples of rates are: saloons or 

 cantinas, $50 to $300; mercantile and industrial 

 businesses, $3 to $75 (with a 20-percent surcharge 

 to be open outside of "normal" hours); for each 

 billiard table, $1 to $5 and for each pool table, 

 $0.50 to $3; gasoline pumps ("service stations"), 

 $5 to $25; and traveling musicians, $2. Most 

 taxes are $5 or $10. The specific quotas are as- 

 signed by the municipal president and treasurer. 

 The foregoing taxes are paid annually. 



8. Derechos de certificados. — This is a tax on 

 certificates and certified copies. The basic tax is 

 $2.50 for the first page and $1.50 for each page 

 thereafter, with 50 percent additional for copies. 

 Anything from the civil register costs the same as 

 the above mentioned plus $1 a sheet for the 

 specially stamped paper which is obtained from 

 the State accountant's office. The treasurer must 

 make a monthly report on the movement of the 

 stamped paper. Matters pertinent to Indian and 

 agrarian organizations are exempt from charges. 



Three categories are fisted as imposts or impu- 

 estos. These are: 



9. Impuesto sobre compra-venta de semovientes. 

 The term semoviente means "That which moves of 

 itself," or livestock. Every animal sold must be 

 accompanied by a title with the seal of the 

 ayuntamiento. The municipal president must 

 keep a book with the record of all these sales 

 entered. The legal tax rate for the sale of each 

 head of livestock is: ganado vacunar (oxen), 

 caballar (horses) or mular (mules), $1 ; ganado asnal 

 (asses), $0.75; ganado porcino (hogs), $0.60; and 

 ganado lanar (sheep) and caprino (goats), $0.30. 

 In case the annuals belong to improved or pure 

 breeds {ganado de razajina) the rates are doubled. 

 The income from this impost commonly rates 

 fourth or fifth. 



10. Impuestos sobre dwersiones publicas. — These 

 imposts are applied whenever there is an admis- 

 sion charge. The rates set by law have con- 

 siderable amplitude, but the municipal president 

 and treasurer are allowed to determine the specific 

 rates. In general in Quiroga the charges are $3 

 to $4 for each show or performance. The local 

 cinema has paid $3 weekly, although the law 

 provides that the charge be 6 to 12 percent of the 

 face value of the tickets sold. Other amusements 

 that olitain in Quiroga from time to time are 

 dances (not including private and free public 

 dances), traveling circuses and carnivals, theatri- 

 cals, puppet shows, and roulette wheels — for 

 which there are daily or performance charges. 

 Whenever admission is charged, money may not 

 be received at the door; tickets, stamped with the 

 seal of the municipal treasury, must be pin-chased 

 previous to entrance, and an inspector is present 

 to see that the tickets are presented and torn. 

 Among other amusements where the tax is a per- 

 centage of the value of the tickets are boxing 

 matches, bull fights, and jaripeos (a rural com- 

 bination of a rodeo and usually bloodless bull 

 fighting), and various ball games, such as soccer 

 and basketball. Theoretically a percentage of the 

 bets won is collected at horse races and cock 

 fights. In licensed poolrooms and saloons there 

 is a monthly tax collected on each pool and 

 billiard table, and on each domino owned by the 

 house. Electrically operated musical machines 

 (juke boxes) pay $10 to $60 monthly. 



11. Impuestos sobre instrumentos motariales. — 

 Any type of written material (escritura) that is 

 authorized by a notary or tax collector carries 

 an impost of $2 if the values involved do not 

 exceed $10,000, and $0.50 for each additional 

 $1,000. If the notarized paper is of a private 

 nature or does not involve a statement of value, 

 the charge is $1 a page. The notarized papers in 

 Quiroga average an impost of $2. 



The 1 1 headings given above and the following 

 1 constitute the 12 branches into which municipal 

 accounting normally is divided. Nine of the 

 above-listed taxes (all but mercados and panteones) 

 have a 10 percent additional surcharge which 

 goes to the State for the public roads fund. There 

 is also another surcharge of 5 percent, which is a 

 contribution to the Federal Government, applied 

 on the nine items mentioned previously and also 

 on municipal fines or multas. 



