THE CUBA REVIEW. 



have 60 feet rig-ht of way and the roadways 

 will be 21 feet, with numerous culverts and 

 many steel bridges. These roads will have 

 a grade not to exceed more than five feet 

 to the hundred. 



"The minister of public works estimates 

 that it will take three years to complete 

 the system of roads planned. We will build 

 roads to the value of $5,000,000 within the 

 next twelve months. 



Probably nothing could have been 

 thought of that would have met with 

 more public favor. The work is in full 

 swing on all the roads planned for Pinar 

 del Rio, Havana and Matanzas provinces. 

 The bids received for the work in Santa 

 Clara province were not satisfactory as to 

 price or length of time for completion, 

 iDut those matters are being adjusted and 

 work will shortly commence in earnest 

 in that province. 



"Contracts have been let for the dredg- 

 ing of the entrances to' the harbors of 

 Matanzas, Cienfuegos and Santiago, and the 

 work of dredging Havana harbor," said 



Governor Magoon. "I have approved of a 

 plan for the construction of ten light- 

 houses. Three will be built this year, and 

 all of them will be started before the 

 provisional government withdraws." 



Waterworks will be built in ten or fifteen 

 cities within a few months. 



In Cuba there should be at least one 

 good harbor for ocean-going vessels on 

 both the north and south shores of each 

 province, and all portions of the province 

 should be connected with that harbor by 

 good roads. $10,362,097.17 has already been 

 extended, $1,014,129.84 in September alone. 



In Havana the House of Representatives' 

 building will be improved by the addition 

 of a magnificent porch, and a new model 

 stvition for ^lie Havana Fire Department 

 will be built. The budget will aggregate 

 $25,466,325 for this year, and the expenses 

 of the government will foot up $23,309,540. 

 Some of the larger projects are not pro- 

 vided for in the budget, and necessary addi- 

 tional appropriations will be made. 



COMMERCIAL MATTERS. 



Customs Decisions by Gov. Magoon. 



SXJGAR MACHINERY. — Complaints 

 having been made on the shortness of the 

 term fixed for installing the machinery to 

 secure the rebate conceded by the tariff law 

 with no extensions, Governor Magoon has 

 fixed the period for installation at six 

 months, with an extension of another like 

 period if the applicant can prove that ihis 

 failure to effect the installation was not due 

 to -negligence or wilful delay. 



"ALCANCES" ON MERCHANDISE 

 CLEARED AND LIQUIDATED AC- 

 CORDING TO MERCHANTS' EN- 

 TRIES.^It seems that on a new ruling of 

 the law past liquidations were affected even 

 after required duties had been paid and the 

 articles sold by the importers at a price 

 based upon such duties. Governor Magoon 

 does not hold this to be equitable, and 

 instructions have been given that no new 

 classification be made retroactive, nor im- 

 porters be made to pay additional duties 

 when_ they have made payment according to 

 thr liquidation of the custom house. 



SARDINES, DRIED AND PRESSED. 

 — Governor Magoon directs that they be 

 cbssified, not as mackerel, but if Spanish 

 sardines, according to paragraph 248, and 

 ir any other form under paragraph 249. 



CLASSIFICATION OF EARTHEN- 

 WARE. — Cheap earthen jugs, called por- 

 rones, alcarrazas and cantaros can prop- 

 erly be classified as household or kitchen 

 utensils. Under the present ruling there 

 is a tax of $3 for every 100 kilos and 

 Avhich the governor finds out of all propor- 

 tion to the value of the merchandise, 

 which 'does not exceed $5 or $6 per 100 

 kilos. Circular No. 308, of September 5, 

 1899, provided for a duty of 80 cents per 



100 kilos, corresponding to paragraph 21a 

 of the present tariff. The return to this 

 classification is toward reducing the cost of 

 living, and the governor accordingly di- 

 rects that all such jars be classified here- 

 after under paragraph 21a. 



PORCELAIN WARE.— Seventy-five per 



CENT. SURTAX ON PORCELAIN WARE AS DE- 

 FINED IN PARAGRAPHS 23 AND 24 OF THE. 

 CUSTOMS TARIFF. 



A footnote to paragraph 23 reads : "A sur- 

 tax of 75 per cent, of the duties will be 

 levied upon Saxony, Sevres and similar fine 

 porcelain." Governor Magoon 'does not find 

 that this footnote refers to any other para- 

 graph than 23. The duty on articles cov- 

 ered by paragraph 24 he finds high, being 

 $25 per 100 kilos. 



It is therefore ordered that the 75 per- 

 cent, surtax apply, when proper, only to 

 paragraph 23. 



DUTIES' ON ARTICLES NOT DIS- 

 EMBARKED. — Governor Magoon finds 

 that the law's intent is to collect duty on 

 merchandise actually delivered in Cuba. 

 Goods mentioned in the manifest and not 

 found, having been lost in some manner, 

 the certificate of the master of the vessel, 

 together with the written statement of the 

 discharglnp' officer of the custom house and 

 the affidavit of the importer or his agent 

 should be considered satisfactory proof. 

 Circular No. 24, of April 10, 1902, issued 

 l)y the administration of the Cuban custom 

 houses, is again in force, but modifying 

 the same by exempting from the tax such 

 goods as are lost in the bay from lighters. 

 The governor finds that because of rough 

 weather and accidents much cargo is fre- 

 quently lost. 



