The evening times. [volume] (Washington, D.C.) 1895-1902, 1900-05-09
THE TAXES IN PORTO RICO
A Comprehensive Document Pre-.
scented by Senator Foraker.
Spanish Schedules to he Used rs n
Basis for American Conections-Re-
ceipts for the Past Year and Esti-
mates for Future Needs-VarIous
Ciassifica ions in Regard to Land.

ate document relative to the levy and col
lection of taxes in Porto Rico, translated
in the Division Of Customs and Insular
Affairs, War Department. together with a
translation Of the Spanish Porto Rican
tariff and a statement of the Auditor for
Porto Rico The paper was prepared es-
peeially for the information of the Senate
and gives a verbatim copy of the tax
schedule as levied by the Spanish Gov
eminent, TO be used as a foundation for
the collection of receipts.
Following the voluminous list which pro-
vides for taxes on everything and every
body save educational and religious insti-
tutions supported by the state, is a state
ment of internal revenue. exclusive OF land
taxes. collected from October is. 1895 to
March l. 1900. by the United States off,
ciaIs footnote states that since July
1. 1899. the cattle tax has been abolished.
The revenues from taxes and imposts from
October IS, 1898 to March IL. 1899. col
lected in pesos, were: Taxes and imports,
1l4.OlO.63 pesos; stamp duty, S,633-17 pc
sos: insular property, 2,s67.2S pesos; mis-
ceIlaneous 10000 pesos. The total in
American money was SS7, 27O43-
From March u, 1899, to June 80. 1893,
the receipts were S46.746.99. The total in
ternal revenue receipts from October is,
1898. to March /. 1900. were $26S. 1926.
Auditor J. r. Garrison gives the follow
ing basis Of taxation and rate IN the re-
port:
BY General Orders, No $50, November
Ie, 1899. Headquarters Department Of Por-
TO Rico. il is provided that the fees for
licenses to carry arms rs for each gum
shall be paid to the Treasurer of Porto
Rico. since which time the total fees Ito
March /. 1901 amount to 81, 1854
Adding to the foregoing sum OF $685.
992.S6 the estimated amount OF tax on cat
tie to June 80. 1899 ($14.571.90, and the
ices for licenses to carry arms received by
the treasurer ($1, 995.54), the total inter
nal revenue receipts from October Is. 1898,
to March l, 1900, will be swelled to $780,
b6037
Tax on Industry and Commerce--The
system OF internal revenue taxes on in
dustry and commerce. as collected at the
present time, was instituted by royal de-
cree, transmitted under communication
No. 279. dated June H. 1898, by the secre-
tary Of colonies to the governor general,
and which became operative on July l,
1893
The tariffs relating to the tax on in
dustry and commerce are five in number,
having as a basis the scale OF population
of the several cities and towns of the ISL
and. These five tariffs are sub-divided into
eight classes. having six subdivisions, de-
termined according to the Importance OF
the towns comprised therein
School Tax-This tax is provided by
General Orders, No. lie, November Z, 1899,
Headquarters Department OF Porto Rico,
substituted by General Orders. No 20.
February g. 1900. An annual school tax %
ri nor
sons, classified and specified In said orders
internal Revenue Stamp Tax-This tax
IS provided for in General Orders No. l15,
November Z. 1893 and in General Orders,
No. 2II. December II. 1893, Headquarters
Department of Porto Rico. The taxes re-
quired to be paid by means OF Internal
revenue stamps are as follows;
Fees for Certihcates-On certificates
issued by any Of the bureaus. internal
revenue offices. custom houses, and courts
of justice, 81 each
Tax on Matches-A tax Of one-tenth OF
l cent is required on each box Of matches.
Tax on Liquors-A tax Of cents per
liter lin addition to the consumption tax
and licenses required by municipalities) is
required OF manufacturers Of brandy, rum,
or other alcoholic liquors, to be- paid by
means of internal revenue stamps, TO be
affixed to each bottle. vessel, or package
containing the class of liquor described.
"Impost on Mineral Claims-The roy al
decree of January Is, 1867, regulates tle
taxing of mining property which requiI
mining operations for the extraction of IT.
organic and metallic substances The Law
of 1895 relating to mines and mining re
formed eli previous ones All mines pay q
tariff according to the class Of metal ex-
tracted. gold paying more than copper
iron. and other metals
Rent Of Salt Mines-According to the
royal decree of January Is, 1867, yearly
tax of $40 was imposed for each claim
composed of 10000 square meters; and ac-
cording to law Of 1895. a tax is required
Of 81 60 for each claim composed of one
hectara-10.0OO square meters-sO that the
tax now imposed is s24 for 10000 square
meters.
Fees for Trade Marks-Under the Cen
eraI Statutes Spanish Laws. August 81
1880, a fee of 1880 pesos was required, in
stamp duty, for each trademark Issued and
registered. The said fee is now collected
IN money $3.50, the stamp duty tax
(stamped paper being discontinued.
Weights and Measures-The metrical
system of weights and measures was first
declared compulsory on January 1. 1855.
The revenue from this source is derived
from the fine of $40 imposed for any in
fraction of regulations issued by the Sec
rotary of Finance dated March Is. 1899
TAX on Oleomargarine-Gene Orders
No. 1856. dated November 20, 1899 provides
for a uniform consumption tax Of cents
per pound on all OleOmargarine imported
into or manufactured in Porto Rico. For
the collection of this tax the collectors OF
customs are appointed collectors of internal
revenues. and il is provided that the tay
on oleomargarine imported into the island
shall be collected at the custom houses at
the time Of the importation.
Tax on Playing Cards-This tax is pro-
vided by General Orders, No. 232, Deem
Der So 1899, Headquarters Department of
Porto Rico. imposing a tax of 20 cents on
every pack of playing cards imported into
Porto Rico. to be collected by collectors of
customs acting in the capacity of internal
revenue collectors.
THE taxation Of lands on the island is
determined by General Orders No 6. dated
January 10, 1899. Headquarters Department
OF Porto Rico. and is based upon various
civilizations and the quality Of the land
taxed Paragraph of said orders reads:
&" In accordance with the various Guilt
vations. 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 comprising the
best land. the second class the next best
and the third class the poorest"
COMPELLED TO LEAVE BOOTY.
Bank Robbers Driven on After Sc.