i6o 
RUBBER PLANTING ON THE 
cent, of the value is figured ; upon this amount five per cent, is charged 
as a state tax for the year, and upon this same amount thirty per cent, 
is charged as a federal tax. These taxes are payable the first of each 
quarter or yearly in advance. Failure to pay during the first month 
of each quarter subjects one to a fine of six and one-quarter per cent, 
for the first month, twelve and one-half per cent, for the second month, 
and for the third month, or thereafterwards, twenty-five per cent. The 
only products in the locality that I visited where taxes are charged are 
coffee, sugar, and tobacco, and upon these four cents per are is levied. 
This are is one-hundredth part of a hectare, and a hectare is 2.471 acres. 
On this four per cent., thirty per cent, is charged as a federal tax. 
These taxes may also be paid quarterly or yearly, and if not paid during 
the first fifteen days of each month, a fine of six per cent, is charged and 
if not paid during the first two months of each quarter or later, twenty - 
five per cent, is charged. It will be seen that these taxes are very light, 
and the government gives the planters the privilege of making their own 
manifests as to the area of the land under cultivation, and invariably 
accepts these in good faith. 
That night we spent in Cordoba, and the next morning went early 
to Orizaba to recuperate. We both were in need of rest, and felt the 
effect of that fine dry climate almost at once. Orizaba, be it said, is £ 
most civilized city, quite a resort for health seekers, and its guardians 
look with great disfavor upon the free and easy inhabitants of the coun- 
try south. I was somewhat indignant at the looks cast upon me by the 
policeman, until I learned that it was against the law to wear a revolver, 
so I gladly unshipped mine, and stowed it away in my bag. Not that 
the city is really prudish. It runs a big public gambling house, which 
every dweller patronizes, and the profits from which go for municipal 
improvements. 
I met many Americans there, among them Maxwell Riddle, who 
was shivering with calcntura, and was hastening back to Tierra Blanca 
to sweat it out; John W. P>yam, on his way to the San Marcos planta- 
tion, accompanied by Mr. Wood, his manager, who was just back from 
the Congo Free State ; Mr. Cavanaugh of Perez, and many others. 
We luxuriated in Orizaba, attended the theatre, saw the poorest 
centimatograph show on earth, learned from the natives that the Ameri- 
can national hymn is ‘‘There’s a Hot Time in the Old Town Tonight,” 
and thus improved both mind and body. 
Finally I was rested, and Mr. Harvey had secured a lot of rare 
orchids from a learned old Mexican horticulturist there, and further 
