The evening times., 1899-02-09
LAND TAXES IN PORTO RICO.
The Provisions of General Henry,
Recent Order.

Assistant Secretary of War Meiklejohn
made public yesterday General Henry's re-
cent order relative TO the taxation upon
landed property in Porto Rico. In connec-
ton with the same, General Henry per-
forms an important work in classifying
the lands according to soil and location
This classification will doubtless be well
coined as guide TO proposed investors in
Porto Eican lands.
The order issued by General Henry is
designed to remedy the evil due to unjust
arporiionments. And any variation of this
order or excess of taxation under it WILL
upon being reported. result in the punish
ment of the offending parties. The assess
ment of taxes upon lands is made in ac-
cordance with the various civilizations ex-
listing in the island and the quality of land
taxed. In accordance with the various cul-
tivations there will be taxes on cane lands.
coffee lands, tobacco lands, pasture lands,
| minor produce lands, and forest lands. In
| accordance with the quality of the land
there will be taxes of the first second, and
| third classes. The first class comprises
! the best lands, the second class the next
| best and the third class the poorest
| On all lands of the first class there will
| be a tax of so cents per acre: on all lands
of the second class tax of 80 cents per
| acre; on all lands of the third class tax of
| Is cents per acre. Each municipal corpor-
| alton is ordered to appoint a classifying
commission, which will select subcommis-
| sions in the different districts of each
| township, these .subcommissions to report
| to the classifying commission on the class
of lands in their respective districts.
These commissions are to be guided by
the following instructions:
First-class lands are plains and valleys
| and other alluvial lands lying near settled com
IL
the lands of drained lagoons and mangrove
| marshes
Second-class cane lands are the highland
plains, generally surcharged with oxides of iror
and known in the country as clayisfl lands.
First-class coffee lands valley lands anC
| hills abounding in organic detrtus.
Second-class coffee lands highlands having
calcareous or limy formation
| Firstclas tobacco lands are valley land
! watered by rivers
Second-class tobacco lands are loamy highland
| mixed with clay and sand
| Third class tobacco lands are sandy lands slons
| the coast and calcareous lands among the hills.
First-class pasture lands are valleys lagoons
| and glens where grow ''malojila" and guinea
| grass.
Second-class pasture lands are those on tn
hills and on the coast, where grow guinea anc
| dog grass.
Third class pasture lands are those along tn
coast and limy hills, where grow only brush
'.rattaip' sweet grass, etc
| First-elass minor produce lands are vale.
lands.
Second-class minor produce lands high
| lands
4 Thrd-elass minor produce lands are sandy an
limy lands
First-class forest lands arc those growing viz
gin forests whose timber supply buildin
/ and cabinet wood, such as 'aceitillo, cedar,
''capa.'' 'auSubo, etc.
Second-class forest lands are lands with
rocky and calcareous soil. growing only bushe
available for fuel
Taxes on lands whose owners resid
abroad will be increased by so per cen'
All ordinances or DEGREES conflicting wit
the provisions of the order are revoke
| and rendered null and void.