12 



THE CUBA REVIEW 



Re\exue Collected by The National Governuent, 1902-03 to 1921-22 (a) 



(a) Figures for years 1902-03 to 1914-15 are from tables prepared by Budget Commission appointed by decree 659 of 

 July 11, 1914 (See "Anuario Estadistico de Cuba, 1914," p. 131). 



Figures for 1915-16 are from the Bulletin of the Finance Dept. (Secretaria de Hacienda). Aug. 15. 1916; and for 1916-17 

 to 1919-20 from the Annual report of the President of the Republic. The figures for these five years are General Tieasury 

 receipts. Years 1920-21 and 1921-22 are revenues collected, the data having been obtained diictly from the Finance 

 Department's Accounting Division. 



(b) May 20, 1902, to June 30, 1903. 



(c) Includes special tonnage dues. (Derechos de mejoras de puertos.) 



(d) Tax on liquors, matches, cigars, cigarettes, etc. 



(e) Revenue from the Lottery began in Sept., 1909. 



(f ) By far the largest items under this heading are the funds paid over to the National government for sanitation and 

 charities by the municipalities. 



(g) An analysis of this group will be found in the table which follows. 

 (h) Revenue estimated in Budget. 



Summary of Taxes Under Heading "Taxes on Business, Production, Etc," in Preceding Table, Fi.sc.\l Years 



1917-18 to 1921-22* 



Fiscal year 

 (Ano fiscal) 



1917-18 

 1918-19 

 1919-20 

 1920-21 

 1921-22 

 1922-23b 



Transfer and 

 inheritance tax 



(Derechos 



reales y tras- 



mision de bie- 



nes) 



2,373,344 

 2,183,374 

 4,388,564 

 3,959,625 

 2,204,663 

 1,100.000 



Profits taxi 

 (Contribucion 

 a bancos y 

 sociedades) 



900,942 

 4,240,655 

 8,726.082 

 7,008,104 

 3,733,716 

 3,500,000 



4% profits tax 



(4% de 



utilidades) 



a486,738 

 1,655,901 

 1,900.000 



Documentarj' 



stamp tax- 



(Timbre 



Nacional) 



2,825,266 

 3,283,284 

 4,235,279 

 3,923,639 

 2.402,376 

 3.900,000 



Tax on sugar 



production 



(Impuesto 



ordinario y 



extraordinario 



sobre azucar) 



4,663,664 

 5,532,233 

 5,282,744 

 2.627,042 

 2.786,929 

 2,000,000 



Other, i. e.. 

 Molasses, min- 

 ing, explosives^ 

 fMieldepurga, 

 mineria, 

 explosivos) 



402,317 



449,029 



448,610 



57,440 



9,657 



1,000 



Total 



11,165,533 

 15,688,575 

 23,081,279 

 18,062,588 

 12,800,320 

 12,401,000 



*The figures are for revenue collected, and do not coincide with the receipts from these sources in the General Treasury 

 for the same periods. 



(a) January to June, 1921. Began to produce revenue in Januir>', 1921. 



(b) Revenue estimated in Budget. 



1 Profits tax on banks, sugar producers, insurance companies, railroads, steamship lines, etc.. but not on mining. 



2 This tax began on Sept. 1. 1917. 



3 The revenue from mining profits and on explosives is insignificant, being estimated this fiscal year at 51,000. The tax 

 on molasses was repealed by the law of July 1, 1920. 



(b) Banks and bankers in general; public service railways and navigation lines 

 and mining properties pay 6 per cent. The latter also pay a tax of 20 cents per 

 hectare of land (about 2.47 acres) on which claims are located. (Law of July 1, 1920). 



