338 



humboldt's cuba. 



pay li per cent, entry, the same for clearance, and 

 lj per cent, storage yearly, after the first year. 

 Materials for railroads, machinery for sugar estates, 

 books and instruments for scientific institutions, and 

 a small number of other articles are free of duty. 



II. Internal Taxes. — The principal items of this 

 class of revenue are the following : — 



Alcdbala, a tax of six per cent, on the value of 

 real estate and slaves sold or transferred. There is 

 also an additional tax of six per cent, on the amount 

 of the alcdbala, which is imposed under certain 

 circumstances. The annual yield of this impost 

 varies between $600,000 and $700,000. 



Meats consumed. — A tax of $3 50 per head on all 

 beef cattle, 37^ cents for each sheep or goat, and 

 31 £ cents for each arrobe of swine killed for 

 consumption, and 12i cents per arrobe on all meat 

 killed for drying or curing purposes. The annual 

 yield of this tax varies from $500,000 to $600,000. 



Tithes. — Ten per cent, on the product of the 

 haciendas, potreros, and all small cattle breeding or 

 labor farms. Two-and-a-half per cent, on the 

 product of sugar, coffee, and tobacco plantations. 

 The annual yield of this tax to the government varies 

 from $400,000 to $500,000. 



Stamps. — An impost raised by the obligatory use 



