AGRICULTURE. 



279 



We see here that the tithes in the last term 

 amounted to the mean annual sum of $466,000, 

 although sugar pays only one-twentieth, or half 

 tithes. 1 



1 In 1792, coffee, indigo, and cotton were declared exempt from 

 tithes, for ten years ; and, in 1804, this exemption was made perpe- 

 tual, and was extended to sugar plantations then in existence. In 

 1817, the tithes on sugar were reduced to two and a half per cent. 

 These changes in the law, and the great changes that have occurred 

 since the beginning of the present century in the objects of agricul- 

 tural labor, have naturally produced a fluctuation in the product of 

 this tax, as many lands that paid tithes, while held as cattle farms, 

 &c, when planted in cane, ceased to contribute, and the product of 

 the impost has been, in a great measure, maintained and increased 

 by the,, advance of the minor branches of agriculture. It is still 

 farmed out, and is payable in money or kind, being compounded. 

 This tax is most onerous upon the small farmers, upon whom the 

 tithe collectors are very exacting, because of their inability to main- 

 tain an expensive litigation, while the large proprietors can always 

 compound on more favorable terms. Sagra states the tithes for the 

 bishopric of Havana, from 1805 to 1828, as follows : 



1805 to 1808 $1,545,059 1817 to 1820 $1 ,606,672 



1809 « 1812 1,501,212 1821 " 1824 1,449,409 



1813 " 1816 1,600,841 1825 " 1828 1,250,805 



The tithes of the archbishopric of Cuba also show a diminution. 

 The same writer states them as follows : 



The revenue from this tax has recovered, and even surpassed its 

 former yield, being now about $500,000, annually. 



1823 " 1826 



1827 " 1830 



1819 to 1822 



$79,010 

 . 40,487 

 . 39,595 



