The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1900-04-06
SPANISH RULE.
Numborless Hardships Upon all the
Taxpayers Of the Island.
CUSTOM DUTIES LEVIED J.
Ca Both Imports and Ezparts-Tariff
Laid on salaries-Puhlic Baths,
Newspapers, Laundries and All
Glasses Of Trade We're Taxed.

WASHINGTON, D. C.. April 5.-The
present discussion regarding methods
Of raising revenues for Puerto Rico
LENDS especial interest to statement
regarding the system OF taxation en-
forced under Spanish rule, made by
DR.. Henry *. Carroll gneclal commits
sloner. who was sent to Puerto Rico
IN 1899. The statement forms part
of his report which was presented TO
the President on october c, 1899. tits
as follows:
.'customs duties were levied both on
imports and exports, There was also
special tax on the loading and unload-
ing of freight, the emburkation and
characterization OF passengers. and
transltory dues Of 10 per cent on duties
on imports. The revenups from these
sources, as has already appeared con-
stituted by far the largest item OF the
receipts Of the insular treasury.
"There was a system of direct taxa
ton, resting on the basis OF income, and
not on valuation. The territorla! tax,
yielding $4,000 TO the insular treasury
affected urban and suburban property:
the Industrial and commercial, Yield
ing $4,000 TO the insular treasury, In
cluded all kinds of manufactures and
industries. all branches OF the mcrcan-
tile and banking business and all oc-
equations.
Tax Divided According to Population
"The industrial and commercial tax
was divided according to the population
of cities and towns. classified according
10 character of business. and graded
according to amount of business. There
were six divisions on the basis OF popu
lation. San Juan, Ponce and Mayaguez
constituted the first division; towns
with customs houses OF the first-class
the second: towns with more than 1900
inhabitants. the third; the other thres
divisions being graded down from
10000 to 1000 and less Then there were
I'VE classes OF tariff The first with
eight grades, included merchants,
Wholesale and retail. the second, i'm.
porters and exporters. money lenders
transportation, salaries of officials OF
banks. railroads and other companies;
the third. the manufacture OF sugar
rum. machinery. chemicals, chocolate
ice. etc: the fourth. the professions and
occupations. and the fifth, patents or
new shops, factories, etc, which had to
pay special installation tax Mer-
chants in the first class of the first tar
in would pay 100 pesos in San Juan,
Ponce, or Mayaguez; 1O4 in Aguadilla.
Humacao, etc: seventy-two in Album
tas, Bayamon, etc; fifty-two in Goa
mo. Camuy. etc; thirty-nine in A!boni-
to. Bamanquitas, etc. and thIrty-one
IN Dorado. Santa isabella, etc, Mer-
chants, wholesale or Wholesale and re-
tail dealers in various lines Of wares,
on commission or on their own account,
paid according to the first grade; retail
shops. hotels and restaurants, accord
ing to the second; pharmacies shoe,
provision. and other retail stores We're
in the third stationery shops in the
fourth. wholesale and retail tobacco
shors in the fifth, cafes for the sale Of
soda waters. ETC.. in the sixth. boarding
houses in the seventh, and shops for
the sale of native flowers in the eighth.
Second Tariff Taxed Salaries.
The second tariff embraced salaries,
wages, commissions, and the like. Gov
ernors or directors of banks, railroad
companies, etc, paid . per cent of their
wages or salaries, contractors c per
cent of the amount of their contracts;
banks 10 per cent of their profits; i'm
portars and exporters, receiving and
RENTING, buying and selling. shipping
and conducting banking operations,
paid 800 In cities of the first division.
Provincial and municipal officers were
not required to pay tax on their salar-
les. But no kind Of business seems to
have escaped the sharp eye Of the
state experts. Public baths. balls and
concerts, periodicals, including daily
papers, laundries. funeral agencies
gymnaslums. livery stables, all kinds
of industries. even the manufacture of
artificial feet were taxed. Biacksmiths
paid. according to the town in which
their business was conducted, from y