REVENUE. 



337 



exclusive only of the duties thereon; and as a 

 general rule, the per centage is arranged upon the 

 following scale, although there are some few 

 exceptions. Cotton and woolen goods and articles 

 of food, 35| per cent. ; linen and silk goods, and 

 articles of use, 29| per cent. These are the rates for 

 foreign products imported in foreign bottoms. 

 When of Spanish product or manufacture, imported 

 from Spain, the same goods pay only 9| per cent, 

 duty, and there is also a differential duty on goods 

 of foreign product or manufacture, of 10 per cent.' 

 on the first, and 8 per cent, on ' the second class, in 

 favor of importations in Spanish bottoms. A few 

 articles pay fixed duties, such as flour, which from 

 Spain pays $2, and from foreign ports $10 75 a 

 barrel. 



The tariff upon exports is in most instances a fixed 

 arbitrary impost, having no relation to the value of 

 the goods; for instance, sugar pays 87| cents a box, 

 coffee 20 cents a quintal, segars 75 cents a thousand, 

 &c. The tonnage duties are levied at the. rate of 

 62^ cents a ton for Spanish, and $1 50 per ton for 

 foreign vessels, according to Spanish measurement. 

 There are several other small tonnage imposts, as 

 health, dredging, &c, and fees and dues for visits, 

 clearance, lights, &c. Under the . warehouse or 

 boiided system, goods entered and cleared in bond 



15 



