CUSTOM-HOUSE RECEIPTS DURING 1895-96, SPECIFYING TAXES

--------------+-------------+-------------+ | First | Second | Tariff | Quarter | Quarter | --------------+-------------+-------------+ Import Duties |$2,464,392.70|$2,387,357.28| Ten per cent. | | | on Imports | 272,162.34| 237,673.86| Provisional | | | fifteen per | | | cent. on | | | Imports | 84,126.55| 312,346.57| Export Duties | 344,850.62| 227,858.34| Navigation Tax| 2,539.75| 4,635.50| Loading Tax | 254,316.53| 346,953.59| Unloading Tax | 140,562.35| 128,938.58| Pa.s.senger Tax | 8,925.75| 7,808.00| Merchants' | | | Bonds | 332.05| 143.50| Fines | 18,308.40| 22,496.45| Interest on | | | Promissory | | | Notes | 695.03| ..........| Excise Tax | 333,003.78| 252,265.95| +-------------+-------------+ Totals $3,924,215.85|$3,928,477.62| ----------------------------+-------------+

--------------+-------------+-------------+-------------- | Third | Fourth | Tariff | Quarter | Quarter | Total --------------+-------------+-------------+-------------- Import Duties |$1,947,152.48|$1,977,028.01|$ 8,775,930.47 Ten per cent. | | | on Imports | 521,216.92| 209,483.87| 970,536.99 Provisional | | | fifteen per | | | cent. on | | | Imports | 302,821.71| 267,337.93| 966,632.76 Export Duties | 359,135.46| 369,237.95| 1,301,082.37 Navigation Tax| 6,232.50| 5,305.00| 18,712.75 Loading Tax | 124,242.98| 91,509.85| 817,022.95 Unloading Tax | 129,965.77| 112,984.47| 512,451.17 Pa.s.senger Tax | 6,190.25| 6,229.75| 29,153.75 Merchants' | | | Bonds | 208.56| 228.84| 912.95 Fines | 13,346.50| 16,663.15| 70,814.50 Interest on | | | Promissory | | | Notes | ..........| ..........| 695.03 Excise Tax | 333,525.56| 205,179.59| 1,123,974.88 +-------------+-------------+-------------- Totals $3,474,038.69|$3,261,188.41|$14,587,920.57

Having treated as fully as possible on the revenue of Cuba in the past from customs and made such forecasts as to the probable revenue as would seem warranted by the official figures, the next chapter will be devoted to a summary of the schedules of the amended tariff now in force, which will probably remain during United States occupancy the customs revenue law of the Island.

[Ill.u.s.tration: PALM-TREE BRIDGE.]

CHAPTER XVI

THE AMENDED CUBAN TARIFF--OFFICIAL

After a careful consideration of the facts given in the foregoing chapter, a.s.sistant-Secretary of the Treasury, William B. Howell, and the author recommended the adoption of the following amended tariff, the order for the establishment of which President McKinley signed on the 13th of December, 1898; and the tariff was promulgated and took effect in all Cuban ports in the possession of the United States January 1, 1899. The new tariff, at the time this volume goes to press, is reported by the several custom-houses of the Island as working smoothly, and yielding an amount of revenue equivalent to the estimates given in the chapters relating to the revenue of the Island.

CUSTOMS TARIFF FOR PORTS IN CUBA

FREE LIST

The undermentioned articles may be imported into Cuba exempt from the duties stipulated in the tariffs on compliance with the prescribed conditions and the formalities established for every case in the customs ordinances:

346. Manures, natural.

347. Trees, plants, and moss, in natural or fresh state.

348. National products returning from foreign exhibitions, on presentation of the bill of lading or certificate proving their exportation from the Island and of satisfactory evidence attesting that such products have been presented and have been shipped to their point of departure.

349. Carriages, trained animals, portable theatres, panoramas, wax figures, and other similar objects for public entertainment, imported temporarily, provided bond be given.

350. Receptacles exported from Cuba with fruits, sugar, mola.s.ses, honey, and brandy, and reimported empty, including receptacles of galvanised iron intended for the exportation of alcohol.

351. Specimens and collections of mineralogy, botany, and zoology; also small models for public museums, schools, academies, and scientific and artistic corporations, on proof of their destination.

352. Used furniture of persons coming to settle in the Island.

353. Samples of felt, wall paper, and tissues, when they comply with the following conditions:

(_a_) When they do not exceed 40 centimetres in length, measured in the warp or length of the piece, even when such samples have the entire width of the piece. The width shall, for tissues, be determined by the list, and for felts and wall paper by the narrow border which has not pa.s.sed through the press.

(_b_) Samples not having these indications shall only be admitted free of duty when they do not exceed 40 centimetres in any dimension.

(_c_) In order to avoid abuse, the samples declared for free entry must have cuts at every 20 centimetres of their width, so as to render them unfit for any other purpose.

354. Samples of tr.i.m.m.i.n.gs in small pieces, of no commercial value or possible application.

355. Archaeological and numismatical objects for public museums, academies, and scientific and artistic corporations, on proof of their destination.

356. Works of fine art acquired by the Government, academies, or other official corporations, and intended for museums, galleries, or art schools, when due proof is given as to their destination.

357. Gold in bars, powder, or coined; also national silver or bronze coins.

358. Wearing apparel, toilet objects, and articles for personal use, bed and table linen, books, portable tools and instruments, theatrical costumes, jewels, and table services bearing evident trace of having been used, imported by travellers in their luggage in quant.i.ties proportionate to their cla.s.s, profession, and position.

359. When travellers do not bring their baggage with them, the clearing of the same may be made by the conductor or persons authorised for the purpose, provided they prove, to the satisfaction of the customs, that the effects are intended for private use.

360. Stone, unwrought, for paving purposes.

361. Ploughs, hoes, hatchets, machetes, cane knives, etc., for agricultural purposes, and other agricultural implements not machinery.

362. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona bark.

363. Hemp, flax, and ramie, raw, hackled, or tow.

364. Abaca, heniquen, pita, jute, and other vegetable fibres, raw, hackled, or tow.

365. Single yarns made of jute for the manufacture of sugar bags only, to be imported by sugar-bag manufacturers only, the importer to give a bond to use the yarn exclusively for the manufacture of sugar bags.

366. Books, maps, and scientific instruments, for the use of schools.

367. Coal and c.o.ke.

368. Mineral, carbonated or seltzer waters, natural or artificial, root beer, ginger ale, and other similar non-alcoholic beverages, not otherwise provided for.

369. Fresh fish.

370. Second-hand clothing donated for charitable purposes to needy persons, and not for sale.

371. Articles of the growth, produce, and manufacture of the island of Cuba exported to a foreign country and returned without having been advanced in value or improved in condition by any process of manufacture or other means, and upon which no drawback or bounty has been allowed.

IMPORT RATES OF DUTY

ABBREVIATIONS EMPLOYED IN THE TARIFF

G. W. = Gross weight.

N. W. = Net weight.

G. W.; T. = Gross weight or tare, as the case may be.

T. = Tare.

S. T. = Special tare.

Kil. = Kilograms.

Kilog. = Kilogram.

Hectog. = Hectogram.

Hectol. = Hectoliter.