New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-04-08
TAXES UNDER SPANISH RULE.
TIE ELABORATE SYSTEM IN FORCE IN
PUERTO RICO.

THE ELABORATE SYSTEM IN FORCE IN
PUERTO RICO.
Washington Apri. CspeciaD-The present dis
cussion regarding methods of raising revenues for
Puerto Rico lends especial interest TO statement
regarding the system OF taxation enforced under
Spanish rule made by DIR. Henry K Carroll.
special commissioner, who sent to Puerto Rico
in 1899. The statement forms part of his re-
port which presented to the President on
October g. 1899. It is follows:
Customs duties were levied both imports and
EXPORTS There also u special tax on the load
ing and unloading of freight the em5ar1atlon am. ana
decentralization or passengers, ana MS aenes
from these sources as mas areaoE appeaaed, + go T
the insular treasury.
There was system Oh aiTect [aNa1io na1i, es
The territorial tax, yielding $4,000 TO the insuar
the Industrial and commercial, yielding s24OOOO TO
the insuar treasury. included all kinds Of manu-
camille and banking business. and all occupations
GRADED TAX ON BUSINESS
The Industrial and commercial tax was divided divided
eassified according to Character of business and
graded according to amount of business; Ihere
Juan Ponce and Mayaguez constituted the frst
division. towns with customs houses OF % ne oo 5
abitants third; the other three divisions being
there were five classes OF tariff. The first, with
eight grades, included merchants whoesade + ana
money lenders transportation salaries of officials
of banks railroads and other companies; the third
the manufacture of sugar, rum maGhinery' chem
icals chocolate, ice, etc; the fourth the proles-
sions and occupations and the MIN, z pate1es u
new shops. factories, etc, which had TO pay d
Class of the first tartff would pay 100 pesos San
Juan. Ponce or Mayaguez 1o4 pesos IN Aguadllla'
etc. 81 pesos in Coamo, Camuy etc. 80 pesos in
4a69 Santa Tsabea etc Merchants wholesale or
wholesale and retail dealers in various lines OF
wares, commission or on their own account
paid according TO the first grade retail shops.
n6sgg ae shoe pfoTsion and other retail stores
were in the third; stationery shops In the
cafes Tor me sh 5ns ea 80 the seventh and shops
for the sale of native flowers in the eighth.
ASSESSMENTS ON INCOMES.
The second tariff embraced salaries, wages, COM
missions and the like. Governors or directors OF
or their Wages or salaries, contractors per
of the amount of their contracts, banks 10 per
ceiving and remittng, buying and selling, shipping
ana On 6 Sr pan dVio3 ProVinca ana mu
nicipai officers were not required TO pay taxes on
have escaped the sharp eye Of the state experts
Punnc pains Dalls a-a ,,TGriea f,perai agencies
gymnasiums. livery stables all kinds OF industries
the manufacture of artificial feet we're taxed:
Blacksmiths paid according to the TOWN II when
their business was conoucteo t11 - and nh
cists the same, physicians and surgeons, As TO II
narians Is to 3 pesos; BARRIERS, TO pesos; law
yers, registers Of property and notar1es 40 10 70
pesos while carpenters, cabinetmakerS bookDlnd-
eers florists taiiors rniIliners and dressmakers,
professors Of music languages painters etc. paid
eaccordjne- m their class and grade Among the
ceptions may be noted washerwonen barbers VIII
out shops clerks in commercial houses ana sifn1tas
classes Day laborers We're assessed on the OASIS
OF nerinS 10 the law some classes of BUSINESS
and occupations are "agremiable" and some are
lawyers, for example. would form one class, the
doctors another, the merchants another and so on;
It needed, and those composing the various
and apportion the amount among its members on
The Territorial tax was levied on the income OF
real estate, both urban and rural 1t yielded
INDUSTRY The valuation made IN each mu-
nicipaI district by commission of three, with three
three sub-commissioners representing. respectively
n the ares ' The5e comissioners we're appointed
a joint meeting Of the Councinen with three
times many taxpayers, elected In equal parts
by the three classes of taxpayers In valning the
aTfaG 0rce for the respective products sugar
for example was estimated at So quintal (22O1a
Pe e coffee So and s. was allowed for s5
was allowed; pasture lands. 10 per cent
EvADING TAXATION.
All taxes were payable quarterly The amount
assessed for the benefit Of the State per
cent Goth on urban and suburban property. The
rate for the municipality varied according to Its
needs, but was generally or - per cent Inc Inc
much property and ought to nave Ra6 bod large
have been practised in Puerto RICO. i9cduding
terror district told the Commissioner how he got
his annual tax reduced by bribery, learning the
trick from older residents. 1t is charged that
Snauiards were favored by the State at the ex-
Dense of the natives. Andres Crosas, merchant
OF many years standing in San Juan, but an
American citizen. informed the commissioner that
a Spaniard who rented farm had agreed TO pay
the tax on IT, which, while he had it, was only $50
a wear The farm afterward came into Crosas's
and the tax was raised from $50 10
$500 S the tax on commerce ne SAID tflat
formerly he paid S7O0 a year the State an i'm
porter of first class and $1,000 10 the municipal
ity making 81 100 year. He then placed hlnselr
in he
fusing the municipalities demands for its ~ per
From this brief review of the systems of tax
alton II will be seen that II the laws had been
faithfully administered person and no article or
form of property could have escaped his or It's
seem 10 have extremely onerous me earnings OF
merchants. manufacturers and other producers
were subject a tax of l2l3 per cent, or more,
the financial eXigencles OF the treas
uries provincial ana municipal For example, IL
a merchant income were valued at $4,000 a year
he would pay in direct taxes sI3Jo fte Would also
nav for his cedua personal passport, the amount
of which was graduates according 10 personal
means from u cents up TO SD or more he would
nav direct his residence ana furniture,
and on his horses and other live STOCK II not used
for labor II he just starting IN business ne
would pay patente. tax for privilege anu yet
he general testimony was TO the enect tnaL TAX
been if been impartiay assessed and collect
ed But the fact that il so heaVy dohotlSss ndd
an influence in inducing people to conceal their
uroperty as much possible and underVaIue their
annual income Articles or common use, sccil ~
rice -four corn. charcoal. wines. ETC.. not only