16 THE CUBA REVIEW 
CUBA’S LANDS—TITLE THERETO AND TAXATION 
There are no public lands in Cuba in the sense that we of the United States 
understand the term, Along the coasts there are some keys or “cayos” that nobody 
owns and over which the Government exercises sovereignty, but there is no public 
domain. The change from Spanish sovereignty was effected without dispossessing 
any persons of their holdings. Thus all the land in Cuba has some sort of a claim 
of ownership upon it. Many of these old grants are most indefinite and vague, Persons 
acquiring the land would do well to engage the services of a reputable lawyer specializ- 
ing on land matters and have a searching investigation made, paying no money until 
the title has been pronounced good. 
The prices of lands vary greatly, being higher, of course, the nearer they are to 
means of transportation. In particularly favorable localities, such, for instance, as 
the proven tobacco district of the Vuelta Abajo in Pinar del Rio, they are very expen- 
sive. In the remote districts, however, land may be bought for from $4 to $7 per 
acre, The system of registration of titles under the Cuban Government is effective, 
but more expensive than in the United States. The notarial fees, stamp taxes, record- 
ing fees, and the like, amount to about three times as much as those necessary in 
our own country. Investors should be extremely careful, for out of the confusion 
of old titles, or squatter claims, or lack of documentary evidence of title, many em- 
barrassing and frequently expensive situations are likely to arise. 
The lands in Cuba that are not under cultivation are not taxed at all. The tax 
on lands where diversified cultivation is practiced is based with reference to that 
crop that gives the largest returns. In any case the tax is less than it would be in 
the United States. The tax on sugar estates or “centrals” is based on the price of 
each 100 arrobas (an arroba is equivalent to 25 pounds) of cane, the price varying 
according to the zone of production, Taking into account the wagonloads of cane, 
each of 100 arrobas. after deducting SO per cent. for the expenses of cultivation and 
manufacture, a tax of S per cent. is imposed on the remaining returns, 
The tax on city property is determined at the rate of 12 per cent. of its rental 
value, or, in other words, 12 per cent. of the rent goes for taxes. When the property is 
unoccupied or occupied by the owner, the tax is based on the rental value of the ad- 
jacent property, or if the adjacent property is not rented, then the next property or 
property in the neighborhood. City taxation does not vary with the necessity of the 
municipality for revenue; it may be considered as fixed on the above basis. 
Every profession and trade is taxed, the tax never being higher than $10 annually 
in any case. It is assessed and collected by the respective municipal governments 
and forms the principal part of their revenue, aside from the tax on property. 
Commercial houses and factories pay taxes according to a tariff that varies in 
proportion to the number of inhabitants in the city or town where they are estab- 
lished. These taxes are also assessed and collected by the municipal governments, 
and in no case is the tax more than $200 on any one firm, individual or corporation. 
Mortgages are subject to a tax of 1%4 per cent., assessed and collected by the 
municipality in which the property is located or the mortgage registered. 
The necessity of the Cuban Government for additional revenue may necessitate 
the imposition of an export tax on sugar and tobacco, such measures having been 
under consideration by the Cuban Congress in 1917. Such legislation is, of course, 
being vigorously opposed by the sugar and tobacco interests of the Republic. Export 
taxes on iron and copper ore appear likely to be imposed. . 
