162 THE REGION OF THE BARUJ^ 



Discoverers'' claims, until sold, and coal and iron mines, 

 are exempt from taxes, which are of two kinds, fixed and 

 proportional ; but all mines are free of the latter during the 

 first two years. 



The fixed tax is 500 reis (2s.) per hectare for claims other 

 than those for precious metals and stones ; 2,500 reis (10*.) 

 per hectare for claims of precious stones, and 100,000 reis 

 {£20) for dredging claims. 



The proportional tax is one of J per cent, on concessions 

 other than those for precious stones or metals, and 2 per cent, 

 on the latter assessed on their value at the mine's mouth. 



Machinery and mining implements pay a nominal duty of 

 1 per 1,000 ad valorem. 



