336 



humboldt's cuba. 



To this sum, which is now borne by the treasury 

 at Havana, we may add $577,000 which Mexico 

 paid to the treasury of Louisiana, $151,000 to that 

 of Florida, and $377,000 to the island of Puerto 

 Eico. 



[Note. — Before -proceeding to examine the present 

 state of the revenue in Cuba, a succinct view of the 

 sources from which it is derived, may not be inap- 

 propriate here. For greater clearness, we shall class 

 them under four heads : — I. Maritime revenue, being 

 that collected by customs, imposts upon exports, 

 imports, and shipping; II. Internal taxes, compris- 

 ing fixed and stated imposts ; III. Direct revenue, 

 being that collected not by imposts, under variable 

 conditions ; IV. State property, being income from 

 property belonging to the crown. 



I. Maritime Revenue. — The tariff on imports is 

 arranged with a fixed per centage upon a stated 

 valuation of nearly all the articles of commerce. 

 Inspectors examine and class the importations, for 

 the collection of the proper duties, and where the 

 tariff does not state the valuation, they appraise the 

 article. The principle adopted for valuation by the 

 tariff, seems to be that of attaining as nearly as 

 possible the market value of the articles in Havana, 



