REVENUE. 



339 



of stamped paper in all official intercourse (except 

 diplomatic), tribunals, public instruments, bills of 

 exchange, promissory notes, &c. The paper for 

 common uses, is divided into six classes, the price 

 for each sheet being for the first, $8 ; second, $6 ; 

 third, $1 50 ; fourth, 50 cents ; fifth (for official 

 intercourse), and sixth (for the declared pauper), 5 

 cents each. This tax produces from $250,000 to 

 $300,000. The stamps for bills of exchange and 

 notes, are graduated at 18f cents for $250 and 

 under; 37^ cents for $625 and under; 75 cents for 

 $1,250 and under, and 75 cents for each additional 

 $1,250. The annual product from this tax is between 

 $35,000 and $45,000, in addition to the above stated 

 product from other stamps. 



Judicial Fees. — The judges of the Real Audien- 

 cia, and the Alcaldes Mayores having a fixed salary, 

 the fees accruing to them are paid into the royal 

 treasury, and yield to it from $50,000 to $55,000 

 yearly. 



Tax on Costs. — A tax of four per cent, on all 

 assessed costs of judicial proceedings, yields annu- 

 ally from $50,000 to $70,000. 



Shops and Stores. — A fixed impost of $30 each, in 

 Havana, and $25 in other parts of the island, yield- 

 ing from $125,000 to $150,000 annually. 



Mortgages. — A tax of one-half of one per cent, on 



