AVENUE OF PALM TREES, PALATINO.
AVENUE OF PALM TREES, PALATINO.
| Group 2.——Furniture and manufactures of wood | |||
| 194. | Common wood manufactured into joiners’ wares, and articles of all kinds, turned or not, painted or not, varnished or not, but neither chiselled, inlaid, nor carved, T. | 100 kil | 4.75 |
| 195. | Fine wood manufactured into furniture or other wares, turned or not, polished or not, varnished or not, and furniture and common wooden wares veneered with fine wood; furniture upholstered with tissue (other than with silk or stuffs containing an admixture thereof, or with leather), provided that the articles specified in this number be neither chiselled, carved, inlaid, nor ornamented with metal, T. | 100 kil. | $15.00 |
| 196. | Furniture of bent wood, T. | do. | 12.00 |
| 197. | Battens: | ||
| a. Molded, varnished, or prepared for gilding, T. | 100 kil. | 5.05 | |
| b. Gilt or carved, T. | kilog. | .20 | |
| 198. | Wood of any kind manufactured into furniture or other wares, gilt, chiselled, carved, inlaid, or veneered with mother-of-pearl or other fine materials, or ornamented with metal, and furniture upholstered with stuffs of pure or mixed silk or leather, N. W. | kilog. | .68 |
| Group 3.—Various | |||
| 199. | Charcoal, firewood, and other vegetable fuel, G. W. | 1000 kil. | 1.50 |
| 200. | Cork: | ||
| a. In the rough or in boards, G. W. | 100 kil. | 1.40 | |
| b. Manufactured, T. | do. | 4.50 | |
| 201. | Rushes, vegetable hair, cane, osiers, fine straw, palm, and genista, raw, raw esparto, and baskets and other common wares of esparto, G. W. | 100 kil. | 1.83 |
| Baskets wherein imported goods were packed shall be dutiable according to this number, with a rebate of 60 per cent. | |||
| 202. | Esparto manufactured into fine articles; rushes, vegetable hair, cane, osiers, fine straw, palm, and genista, manufactured into articles of all kinds not specially mentioned, T. | 100 kil. | 13.10 |
| Class X.—Animals and Animal Wastes Employed in Industry | |||
| Group 1.—Animals | |||
| 203. | Horses and mares: | ||
| a. Above the standard height | each | $10.00 | |
| b. Other | do. | 5.00 | |
| 204. | Mules | do. | 5.00 |
| 205. | Asses | do. | 5.00 |
| 206. | Bovine animals: | ||
| a. Oxen | do. | 1.00 | |
| b. Cows | do. | 1.00 | |
| c. Bullocks, calves, and heifers | do. | 1.00 | |
| 207. | Pigs | do. | 1.00 |
| 208. | Sucking pigs | do. | 1.00 |
| 209. | Sheep, goats, and animals not specially mentioned | do. | 1.00 |
| 210. | Singing birds, parrots, etc. | per cent. ad valorem | .25 |
| Group 2.—Hides, Skins, and Leather Wares | |||
| 211. | Pelts in their natural state or dressed, G. W. | kilog. | $1.50 |
| 212. | Hides and skins, green or not tanned, G. W. | do. | .02 |
| Wet-salted hides and skins shall enjoy a reduction of 60 per cent. in respect of salt and moisture. | |||
| Dry-salted hides and skins shall be allowed a rebate of 30 per cent. | |||
| 213. | Hides tanned with the hair, G. W. | kilog. | .20 |
| 214. | Hides tanned without the hair: | ||
| a. Cow and other large hides, whole, G. W. | do. | .15 | |
| b. Other and backs of large hides, G. W. | do. | .20 | |
| 215. | Hides and skins, curried, dyed or not: | ||
| a. Sheepskins (basils), T. | do. | .20 | |
| b. Calf or goat skins, T. | do. | .25 | |
| c. Kid, lamb, or young calf skins, T. | do. | .36 | |
| d. Cow and other large hides, whole, T. | do. | .15 | |
| e. Backs of large hides and hides and skins not specially mentioned, T. | kilog. | .30 | |
| 216. | Hides and skins, varnished, satiny, grained, dulled, and hides and skins with figures, engravings, or embossed, T. | kilog. | .50 |
| Leather cut out for boots and shoes or other articles shall be liable to a surtax of 30 per cent, of the respective duties leviable thereon. | |||
| 217. | Chamois leather or parchment of all kinds and gilt or bronzed hides and skins, T. | kilog. | .60 |
| 218. | Gloves of skin, T. | do. | 3.50 |
| 219. | Shoes of cowhide and similar leather: | ||
| a. For men | dozen | 2.50 | |
| b. For women | do. | 2.00 | |
| c. For boys below size 4½ | do. | 1.50 | |
| 220. | Shoes of patent and similar leather: | ||
| a. For men | do. | 2.75 | |
| b. For women | do. | 2.25 | |
| c. For boys below size 4½ | do. | 1.75 | |
| 221. | Boots of calfskin, with elastics, or for lacing: | ||
| a. For men | do. | 5.00 | |
| b. For women | do. | 3.00 | |
| c. For boys below size 4½ | do. | 2.00 | |
| 222. | Boots of patent and similar leather: | ||
| a. For men | do. | 6.00 | |
| b. For women, and top-boots (“polacas”) | do. | 7.00 | |
| c. For boys below size 4½ | do. | 5.00 | |
| 223. | Other boots and shoes, fancy | do. | 8.00 |
| 224. | Riding boots | pair | 2.00 |
| 225. | Sandals | dozen | .40 |
| 226. | Saddlery and harnessmakers’ wares; valises, hat-boxes, and travelling bags of cardboard or leather, T. | kilog. | $0.20 |
| 227. | Other manufactures of leather or covered with leather, T. | kilog. | .40 |
| Group 3.—Various | |||
| 228. | Feathers for ornament, in their natural state or manufactured, N. W. | kilog. | 2.00 |
| 229. | Other feathers and feather dusters, T. | do. | .40 |
| 230. | Intestines, dried, N. W. | do. | 2.00 |
| 231. | Animal wastes, unmanufactured, not specially mentioned, G. W. | 100 kil. | .50 |
| Class XI.—Instruments, Machinery, and Apparatus Employed in Agriculture, Industry, and Locomotion | |||
| Group 1.—Instruments | |||
| 232. | Pianos: | ||
| a. Grand | per cent. ad valorem | .40 | |
| b. Other | do. | .40 | |
| 233. | Harmoniums and organs | do. | .40 |
| 234. | Harps, violins, violoncellos; guitars and mandolins with incrustations; flutes and fifes of the ring system; metal instruments of 6 pistons or more; detached parts for wind instruments of wood or copper | per cent. ad valorem | .40 |
| 235. | Musical instruments, other | do. | .40 |
| 236. | Watches: | ||
| a. Of gold; also chronometers | per cent. ad valorem | .40 | |
| b. Of silver or other metals | do. | .40 | |
| 237. | Clocks with weights, and alarm clocks | do. | .40 |
| 238. | Works for wall or table clocks, finished, with or without cases | per cent. ad valorem | .40 |
| Group 2.—Apparatus and Machines | |||
| 239. | Weighing machines | per cent. ad valorem | .20 |
| 240. | Machinery and apparatus for making sugar and brandy | do. | .10 |
| 241. | Agricultural machinery and apparatus | do. | .10 |
| 242. | Steam motors, stationary | do. | .20 |
| 243. | Marine engines; steam pumps; hydraulic, petroleum, gas, and hot or compressed air motors | per cent. ad valorem | .20 |
| 244. | Boilers: | ||
| a. Of sheet iron | do. | .20 | |
| b. Tubular | do. | .20 | |
| 245. | Locomotives and traction engines | do. | .20 |
| 246. | Turntables, trucks and carts for transshipment, hydraulic cranes and columns | per cent. ad valorem | .20 |
| 247. | Machines of copper and its alloys; detached parts of the same metals | per cent. ad valorem | .20 |
| 248. | Dynamo-electric machines: | ||
| a. Exceeding 50 kil. in weight | do. | .20 | |
| b. Weighing 50 kil. or less; inductors and detached parts | do. | .20 | |
| 249. | Sewing machines and detached parts thereof | do. | .20 |
| 250. | Velocipedes | do. | .20 |
| 251. | Machines and apparatus, other, or of materials not specially mentioned, also detached parts of all kinds other than of copper or its alloys | per cent. ad valorem | .20 |
| Group 3.—Carriages | |||
| 252. | Coaches and berlins, new, used, or repaired: | ||
| a. With four seats, and calashes with two “tableros,” | per cent. ad valorem | .40 | |
| b. With two seats, with or without folding seat; omnibuses with more than 15 seats; diligences | per cent. ad valorem | .40 | |
| c. Four or two wheeled, without “tableros,” with or without hood, irrespective of the number of seats; omnibuses up to 15 seats; carriages not specially mentioned. | per cent. ad valorem | .40 | |
| 253. | Railway carriages of all kinds for passengers, and finished wooden parts for same | per cent. ad valorem | .40 |
| 254. | Vans, trucks, and cars of all kinds; miners’ trolleys, and finished wooden parts for same | per cent. ad valorem | .40 |
| 255. | Tramway carriages of all kinds, and finished wooden parts for the same | per cent. ad valorem | .40 |
| 256. | Waggons, carts, and hand carts | do. | .40 |
| 256a. | Salvage from wrecked vessels is prima facie dutiable on appraised value according to its material. | ||
| Class XII.—Alimentary Substances | |||
| Group 1.—Meat and fish, butter and greases | |||
| 257. | Poultry, live or dead, and small game, N. W | kilog. | $0.08 |
| 258. | Meat in brine, N. W.: | ||
| a. Beef, brine or salt, N. W | 100 kil. | 2.80 | |
| b. Pork, brine or salt, N. W | do. | 2.80 | |
| 259. | Lard, N. W. | do. | 2.80 |
| 260. | Tallow, N. W. | do. | 2.00 |
| 261. | Bacon, N. W. | do. | 4.00 |
| 262. | Ham, N. W. | do. | 5.50 |
| 263. | Jerked beef (“tasajo”), N. W. | do. | 3.96 |
| 264. | Meat of all other kinds, T.: | ||
| a. Beef, canned, N. W. | do. | 5.00 | |
| b. Beef, fresh, N. W. | do. | 4.50 | |
| c. Mutton, fresh, N. W. | do. | $4.50 | |
| d. Pork, fresh, N. W. | do. | 4.00 | |
| 265. | Butter and oleomargarine, N. W.; T. | do. | 7.00 |
| 266. | Cheese, N. W. | do. | 5.00 |
| 267. | Condensed milk. | per cent. ad valorem | .10 |
| 268. | Salt cod and stock fish, G. W.; T. | 100 kil. | $2.00 |
| 269. | Herring, pickled, smoked, salted, or marinated, and skate salted, N. W. | 100 kil. | 1.00 |
| 270. | Mackerel, pickled, smoked, salted, or marinated, N. W. | do. | 2.00 |
| 271. | Salmon, canned, smoked, salted, or marinated, N. W. | do. | 5.00 |
| 272. | Oysters of all kinds, and shellfish, dried or fresh, G. W. | do. | 1.00 |
| 273. | Eggs (taken out of Group 7) | do. | 5.00 |
| Group 2.—Cereals | |||
| 274. | Rice, husked or not, T. | 100 kil. | 1.00 |
| 275. | Wheat, N. W. | do. | .60 |
| 276. | Cereals: | ||
| a. Corn, N. W. | do. | .30 | |
| b. Rye, N. W. | do. | .40 | |
| c. Barley, N. W. | do. | .50 | |
| d. Oats, N. W. | do. | .40 | |
| 277. | Flour: | ||
| a. Of wheat, T. | do. | 1.50 | |
| b. Of rice, T. | do. | 2.00 | |
| c. Of corn, N. W. | do. | .50 | |
| d. Of oats, N. W. | do. | 1.20 | |
| Group 3.—Pulse, garden produce, and fruits | |||
| 278. | Beans, N.W. | 100 kil. | 1.10 |
| 279. | Pease, N. W. | do. | 1.10 |
| 280. | Onions, N. W. | do. | .70 |
| 281. | Potatoes, N. W. | do. | .50 |
| 282. | Flour of pulse, T. | do. | 2.50 |
| 283. | Fruits, fresh, T. | do. | .60 |
| 284. | Apples, fresh, N. W. | do. | .60 |
| 285. | Fruits, dried or drained, T. | do. | 1.50 |
| 286. | Apples, dried, N. W. | do. | 1.50 |
| Group 4.—Seeds and fodder | |||
| 287. | Clover, N. W. | 100 kil. | 3.60 |
| 288. | Flax, N. W. | do. | .82 |
| 289. | Timothy, N. W. | do. | 2.00 |
| 290. | Fodder and bran | per cent. ad valorem | .25 |
| Group 5.—Preserves | |||
| 291. | Fish or shellfish, preserved in oil or otherwise, in tins | per cent, ad valorem | .25 |
| 292. | Vegetables and pulse, pickled or preserved in any manner, | per cent. ad valorem | .25 |
| 293. | Fruits, preserved: | ||
| a. In brandy | do. | .25 | |
| b. Other | do. | .25 | |
| 294. | Alimentary preserves not specially mentioned; pork butchers’ wares, truffles, sauces, and mustard | per cent. ad valorem | .25 |
| Group 6.—Oils and beverages | |||
| 295. | Olive oil: | ||
| a. In receptacles of earthenware or tin, G. W.; T. | 100 kil. | $2.40 | |
| b. In bottles, including the weight of bottles, G. W.; T. | do. | 3.00 | |
| 296. | Alcohol, S. T. | hectol. | 14.00 |
| 297. | Brandy and all compound spirits not specially mentioned: | ||
| a. In casks, S. T. | do. | 21.00 | |
| b. In bottles or flasks, S. T. | do. | 34.00 | |
| c. Rum, in casks. | do. | 18.00 | |
| d. Whiskies, in casks. | do. | 10.00 | |
| 298. | Wines, sparkling, S. T. | liter. | .85 |
| 299. | Liqueurs and cordials: | ||
| a. In casks or similar receptacles, S. T. | do. | .18 | |
| b. In bottles, S. T. | do. | .36 | |
| 300. | Wines, other: | ||
| a. In casks or similar receptacles, S. T. | hectol. | 4.50 | |
| b. In bottles, S. T. | do. | 13.00 | |
| 301. | Beer and cider: | ||
| a. Malt liquor, in casks. | hectol. | 3.30 | |
| b. Malt liquor, in bottles. | do. | 3.66 | |
| c. Cider. | do. | 1.60 | |
| Group 7.—Various | |||
| 302. | Saffron, safflower, and flowers of “tobar” | per cent. ad valorem | .25 |
| 303. | Cinnamon of all kinds | do. | .25 |
| 304. | Cinnamon, Chinese (“canelon”), cloves, pepper, and nutmegs, | per cent. ad valorem | .25 |
| 305. | Vanilla | do. | .25 |
| 306. | Tea | do. | .25 |
| 307. | Coffee in the bean or ground; chicory roots and chicory, T. | 100 kil. | 12.15 |
| 308. | Cocoa of all kinds, in the bean, ground, or in paste; cocoa butter, T. | 100 kil. | 20.25 |
| 309. | Chocolate and sweetmeats of all kinds, including the immediate packages. | per cent. ad valorem | .25 |
| 310. | Eggs. (See last item, Group I.) | ||
| 311. | Pastes and feculæ for soups and other alimentary purposes, | per cent. ad valorem | .25 |
| 312. | Biscuits: | ||
| a. Ordinary, T. | 100 kil. | $0.60 | |
| b. Fine, of all kinds, including the immediate package, T. | 100 kil. | 2.50 | |
| 314. | Honey. | per gallon | .20 |
| 315. | Molasses. | do. | .06 |
| 316. | Sugar, raw. | per pound | .015 |
| 317. | Sugar, refined. | do. | .02 |
| 318. | Saccharine. | do. | 1.50 |
| Class XIII.—Miscellaneous Goods | |||
| 319. | Fans: | ||
| a. With mountings of bamboo, reeds, or other wood, T. | kilog. | $0.15 | |
| b. With mountings of horn, bone, composition, or metal (other than gold or silver), N. W. | kilog. | .60 | |
| c. With mountings of tortoise shell, ivory, or mother-of-pearl; also fans of kid skin, silk tissue, or feathers, N. W. | kilog. | .80 | |
| 320. | Trinkets and ornaments of all kinds, except those of gold and silver, N. W. | kilog. | .75 |
| 321. | Amber, jet, tortoise-shell, coral, ivory, and mother-of-pearl: | ||
| a. Unwrought, N. W. | kilog. | 1.00 | |
| b. Wrought, N. W. | do. | 1.80 | |
| 322. | Horn, whalebone, celluloid, meerschaum, and bone; also compositions imitating these materials or those of the preceding number: | ||
| a. Unwrought, N. W. | kilog. | .60 | |
| b. Wrought, N.W. | do. | 1.20 | |
| 323. | Walking-sticks and sticks for umbrellas and parasols. | hundred | 4.00 |
| 324. | Buttons of all kinds other than gold or silver, N. W. | kilog. | .20 |
| 325. | Hair, human, manufactured into articles of all kinds or any shape, N. W. | kilog. | 5.00 |
| 326. | Cartridges, with or without projectiles or bullets, for unprohibited firearms; also primers and caps for such arms, T. | 100 kil. | 30.00 |
| 327. | Tarpaulins coated with sand, for vans; felts and tow, tarred or coated with pitch, G. W. | 100 kil. | .28 |
| 328. | Oilcloths: | ||
| a. For floors and packing purposes, T. | do. | 3.00 | |
| b. Other, T. | kilog. | .06 | |
| Pads and brief cases of oilcloth shall be liable to a surtax of 40 per cent. | |||
| 329. | Cases: | ||
| a. Of fine wood or leather, lined with silk; other similar cases, N. W. | kilog. | .75 | |
| b. Of common wood, cardboard, osier, and the like, N. W. | kilog. | .20 | |
| 330. | Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any kind of material, for the manufacture of flowers, N. W., | kilog. | $1.00 |
| 331. | Matches of wax, wood, or cardboard, including the immediate packages, N. W. | kilog. | .20 |
| 332. | Caoutchouc and gutta-percha manufactured in any shape or into any kind of article not specially mentioned, T. | kilog. | .05 |
| 333. | Games and toys, other than those of tortoise shell, ivory, mother-of-pearl, gold, or silver, T. | kilog. | .10 |
| 334. | Umbrellas and parasols: | ||
| a. Covered with silk | each | .10 | |
| b. Other | do. | .05 | |
| 335. | Oil paintings | per cent. ad valorem | .25 |
| 336. | Hats of straw or “guano” bast, straw of Curaçoa, and the like | dozen | $0.10 |
| 337. | Hats of “yarey,” leghorn or Indian straw, rice straw or esparto, and their imitations: | ||
| a. Shaped or not, but without lining, ribbons, borders, or trimmings | dozen | .80 | |
| b. Finished, or with either of these accessories | do. | 1.40 | |
| 338. | Hats known as “jipijapa,” having: | ||
| a. Up to 4 straws, inclusive | do. | 4.50 | |
| b. Of from 4 to 6 straws, inclusive | do. | 8.00 | |
| e. More than 6 straws | do. | 30.00 | |
| 339. | Hats of woollen felt: | ||
| a. Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats | dozen | .40 | |
| b. Finished, with ribbons, borders, or lining, with either of these accessories | dozen | .80 | |
| 340. | Hats of felt of hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush: | ||
| a. Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats | dozen | .75 | |
| b. Finished, with ribbons, borders, or lining, or with either of these accessories | dozen | 1.00 | |
| 341. | Hats for ladies or children, with whatever kind of trimmings or accessories | each | .40 |
| 342. | Caps of all kinds | dozen | .40 |
| 343. | Waterproof and caoutchouc stuffs: | ||
| a. On cotton tissue, T. | kilog. | .25 | |
| b. On woollen or silk tissue, T. | do. | .50 | |
| Class XIV.—Tobacco | |||
| 344. | Tobacco: | ||
| a. In cakes, so-called “breva,” or in carrots | 100 kil. | $10.50 | |
| b. In powder or snuff, or otherwise manufactured | per lb. | .12 | |
| c. Leaf tobacco, stemmed, or unstemmed, whether wrapper or filler, | per pound | $5.00 | |
| d. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per cent. ad valorem. | |||
| Paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed on cigars. | |||
| 345. | On all other goods, wares, merchandise, and effects, not otherwise enumerated or provided for, except crude materials, | per cent. ad valorem | 25 |
| 345a. | On crude materials, not otherwise enumerated | do. | 10 |
| EXPORT RATES OF DUTY | |||
| Tobacco: Manufactured— | |||
| a. Cigarettes in boxes | thousand | $ 0.90 | |
| b. Tobacco, cut | 100 kil. | 3.75 | |
| c. Cigars | thousand | 1.35 | |
| In the leaf or filler tobacco— | |||
| a. Harvested in the Province of Santiago de Cuba and exported through the custom-houses of Santiago, Gibara, or Manzanillo | 100 kil. | 2.20 | |
| b. Other | do. | 6.30 | |
IN the two preceding chapters the attention of the reader has been called to the revenue of Cuba derived from custom-house receipts, which aggregates about $15,000,000 of the $26,000,000 required by the Spanish to pay the governmental expenses of the Island. Before ascertaining the way in which this money has been expended, and before making any suggestion as to possible division of revenue for the future, it may be well to pass briefly in review the other sources of revenue; and in this process the land, professional, and internal taxes come in for consideration. The Spanish Government estimated that the revenue from these combined sources for 1898-99 would be $7,783,150. This amount—when added to the customs, $14,705,000; the lotteries, $1,900,500; income from State property, $435,000; and miscellaneous revenue, $1,536,000,—practically completed the budget, as given in the opening of Chapter XV. Dismissing lotteries, the most important source of Cuban revenue has been from land and professional taxes, which should yield under normal conditions the following amount:
| TAXES AND IMPOSTS | |
| Sources. | Dollars. |
| Sovereignty taxes | 650,000 |
| Impost on mining property | 10,000 |
| Taxes on city property at 12 per cent. | 1,600,000 |
| Taxes on rural property, irrespective of cultivation, at 2 per cent. | 150,000 |
| Taxes on industry, commerce, and the professions, including ½ per cent. from contractors | 1,400,000 |
| Tax on personal drafts (cedulas) | 150,000 |
| Liquor consumption tax | 1,300,000 |
| Sale of liquor licences | 120,000 |
| Additional tax of 10 per cent. on transportation of passengers and 3 per cent. on that of merchandise | 300,000 |
| Discount on payments | 70,000 |
| Tax of 1 per cent. on payments | 400,000 |
| 6,150,000 | |
| Deduct 5 per cent. commission for the collection of personal drafts (cedulas) | 7,500 |
| Total | 6,142,500 |
The following important statement in regard to the taxes of Cuba other than customs duties was prepared by José Anton Alcala, chief of the tax bureau of the Banco Español of Cuba, for Hon. Charles W. Gould, of the Department of Justice, and through the courtesy of Mr. Gould has been made part of this chapter: