1875.] "^< [Delmar. 



"The taxes on landed property are for account of the landlord, and if 

 the Government taxes the land, for a larger sum than it really -pvoduoes, 

 then the landlord pays only to the extent of the rent and the surplus is 

 paid by the tenant and is denominated as colonization." Spoliation were 

 a better name. 



Taxes. 



Transfer and succession duties on land have already been adverted to. 

 Although there is some discrepancy in tlie accounts, all agree in re j) re- 

 senting these dues as exceedingly onerous. 



" The cost of registration is, in the first place, a Government transfer 

 duty of 3 per cent, on the price in cases of sale or barter ; 10 per cent, in 

 cases of donation i7iter vivos (during life), and from 1 to 10 per cent, on 

 successions, according to the nearer or remoter degree of relationship be- 

 tween the deceased proprietors and the heirs ; inheritance from ascendant 

 to descendant is free of duty, and on a lagacy to very distant relations or 

 to mere friends, being strangers in blood, the duty is 10 per cent. The 

 Registrar's fee varies according to the length of the deed inscribed, but 

 it never exceeds 3 per mil (3 cents on $10) on the price or value of the 

 property." (L. T., 44.) 



Such heavy taxes and fees would seem to amount virtually, to a prohi- 

 bition on the sale of land and must have very injurious effects upon agri- 

 culture. 



The taxes levied in Spain are general, provincial and municipal. 

 (Com Rel., 1856, p. 56.) 



The municipal taxes consist partly of octroi duties. For example, in 

 Bilboa and possibly all over the country, the octroi duties are : ale 2 cents 

 -per pound • brandy, 4 cents per j^ound; oil, 20 cents per arroba of 28 

 pounds; salt, 30 cents per fanega of 110 pounds, beside others. (Com. 

 Rel., 1865, p. 190.) The Galicians are taxed on almost everything they 

 possess in the way of property: land, labor, food and raiment. (Com. 

 Rel., 1871, p. 1008.) 



Similar charges are exacted in Cadiz and on foreign products which 

 have paid duty as well as on domestic. (Com. Rel., 1866, p. 222.) 



Heavy taxes are also spoken of in Valencia. (L. T., 54, § 13.) 



The General Government levies export duties (Uom. Rel., 1873, p.; 961) 

 also import duties, direct taxes on land, mines, industries, commerce, 

 mortgages, excise, tolls, stamps, railway passengers, and miscellaneous. 

 It derives revenues from the following monopolies : tobacco, salt, gun- 

 powder, lotteries, mints, military establishments, post office and miscel- 

 laneous, and from the following domains : mines, property of the State, 

 clergy and provinces, besides a revenue from the colonies. The total 

 annual revenues of the General Government during the period 1865-70 

 were estimated in the budgets at between $107,000,000 and $138,000,000 

 per annum. This would amount to an average of about $7 per capita of 

 population. 



If the provincial and local taxes be added to these, the total bur- 



