o agricultural resources, etc., of l^orto rico. 



Soils. 



Near the ocean the soil is quite sandy, merging'into a sandy loam a 

 short distance inland and gradually changing into a clay loam as the 

 hills are approached. This is generally but not universally the case. 

 Sometimes a spur of the mountain projects into the ocean and carries 

 its soil conditions to the water's edge. Occasionally there are tracts 

 of gravelly soil, but all very fertile as far as observed. The soil along 

 the larger streams is a deep, rich, sandy loam, merging into a clay loam 

 near the hills and frequently extends to the top of the hills and minor 

 mountains, rendering them so fertile that they produce excellent crops 

 of sugar cane. The soil of the mountains is a peculiar ferruginous 

 clay, which readily disintegrates when exposed to the air, and under 

 the influence of tropical heat and moisture furnishes an abundant 

 supply of plant food. Bananas and coffee grow luxuriantly on the 

 mountain sides, more than 2,000 feet above the sea level. Limestone 

 is abundant in all portions of the island and more or less affects the 

 soils, producing on the mountains a slightly calcareous soil. A green- 

 sand marl, similar in appearance to that of New Jersey and rich in 

 phosphates, is, according to Wilson,* " found extensively in the north- 

 western portion of the island, between Lares and San Sebastian, and 

 also in the neighborhood of Carolina, at the northeastern extremity of 

 the island. " The division of soils for taxation by General Henry in 

 his Order No. 6, dated January 19, 1899, throws some light on the waj' 

 soils are classified. It is as follows : 



LANDS AS CLASSIFIED FOR TAXATION. 



(1) The assessment of taxes upon lands will hereafter be made in accordance 

 with the various cultivations existing in tlie island and the quality of the land 

 taxed. 



(3) In accordance with the various cultivations there will be taxes on cane 

 lands, coffee lands, tobacco lands, pasture lands, minor-produce lands, and forest 

 lands. 



(3) In accordance with the quality of the land there will be taxes of the first, 

 second, and third classes — the first class comprising the best lands, the second class 

 the next best, and the third class the poorest. 



(4) On all lands of the first class there will be a tax of 1 peso per cuerda (acre); 

 on all lands of the second class a tax of 0.50 peso per cuerda; on all lands of the 

 third class a tax of 0.25 peso per cuerda. 



(5) Each municipal corporation will appoint a classifying commission, which 

 will select commissioners in the different districts of each township, the subcom- 

 missioners to report to the classifying commission on the class of lands in their 

 respective districts. 



(6) These commissioners will be guided by the following instructions: 

 First-class cane lands are plains and valleys and other alluvial lands lying near 



settled communities, highways, railroads, and seaports, and the lands of drained 

 lagoons and mangrove marshes. 



Second-class cane lands are the highland plains, generally surcharged with oxids 

 of iron, and known in the coiintry as clayish lands. 



First-class coffee lands are valley lands and hills abounding in organic detritus. 



Second-class coffee lands are highlands having a calcareous or limy formation. 



First-class tobacco lands are valley lands watered by rivers. 



Second-class tobacco lands are loamy highlands mixed with clay and sand. 



Third-class tobacco lands are sandy lands along the coast and calcareous lands 

 among the hills. 



First-class pasture lands are valleys, lagoons, and glens, where grow "malojila" 

 and guinea grass. 



Second-class pasture lands are those on the hills and those on the coast, where 

 grow guinea and dog grass. 



' Loc. cit., p. 33. 



