TRAVELS IN BRAZIL. 



the country. — Subsidio liter ario (duty for paying the sa- 

 laries of schoolmasters) ; on every ox that is slaughtered, 

 on sugar-cane brandy, in some provinces, as in Maranhao, 

 also on the sale of salt meat from the interior (there it is 

 320 rees on six arrobas). — Imposto paro o Banco do Brazil 

 (tax for the bank); an impost of 12,800 rees on every mer- 

 chant, bookseller, and apothecary, every magazine of gold, 

 silver, tin, pewter, and copper articles, tobacco, &c. ; only 

 the stalls of the barbers and shoemakers, whose trades are 

 in some respects considered as the meanest, are exempted 

 from it. A sumptuary tax on every four or two wheeled 

 carriage (in Maranhao it is 12,000 and 10,000 rees) is also 

 destined for the bank. Another tax is levied on sugar- 

 mills and distilleries ; it varies in the different provinces. 

 (In Maranhao they pay 3200 rees for every sugar-mill 

 [engenho de moer canna), in Bahia 4000 rees for every 

 alembic.) — Decima ; 10 per cent, on the annual revenue of 

 houses and other real property in the cities. This tax is, 

 however, paid only on the coast and in the more populous 

 places of the interior ; the inhabitants of the Sertao do not 

 pay it. — Siza ; a tax of 10 per cent on the sale of houses 

 and other real property in the city. — Meia siza ; a tax of 

 5 per cent, on the sale of a slave who has already learnt 

 his business {iiegro ladino), — Novas Direitos are a tax of 

 10 per cent, which persons holding places in the depart- 

 ments of the finance and justice pay out of their annual 

 salary. — The Sellos (stamp duties), the foros (fees for pa- 

 tents), and the Rendimefitos da C/iancellaria (^chancery fees), 

 and the revenue of the Correio (the post-office), are not 

 inconsiderable. Besides these imposts, others are levied 

 by the magistrates in particular places, which go to the local 

 treasury ; for instance, a duty of 320 rees for each head of 

 cattle which is exported out of the comarca of Paracatu, 

 and another in the Villa Caytete of 80 rees for every cargo 

 of cotton which is exported. 



