The sun. [volume] (New York [N.Y.]) 1833-1916, 1900-07-22

tion enables them now to make a profit OF som o
thing like s37 a ton. The Importance OF this
will be understood when 1t is explained that
the sugar land district Of Porto Rico runs almost
from end to end on each side Of the island and
extends inland more than Ave miles. Tho
island. roughly speaking, is 100 miles long and
80 miles wide.
Under the new tariff coffee 10 admitted to
the United States free and there Is no export
duty either. When these facts are considered
II will be readily understood why the people
Of Porto Rioo are laughing at tho idea OF Demo-
Gratis making political capital out OF Porto
Rican affairs at this time.
The work Of introducing into Porto Rico q
scientific system Of internal taxation has not
yet been completed. but 1t Is under way and
the officials are confident that before the end
Of the two years. at the expiration OF which
time the tariff Is to be wiped out, Porto Rico
will have a system OF taxation that will be least
burdensome and most satisfactory to her people.
At the present time the burden Of taxation
Is much less than the burden Of taxation under
the Spanish rule. For instance, in ls97-9s.
the last year Of Spanish rule. the Spanish Gov
eminent enacted from the people 5000 ,2oS.7s
gold. 1t expended 1889. 1872. In the first
year OF American rule the Government col
lected d. 900. 800. and expended Sl,94s,o7s.
OPPRESSIVE SPANISH TAXES.
It Is very difficult for an American to under
stand the system of taxation under which Porto
Rice sweated when the Spanish were In power
there. To understand the difficulties that have
beset the American officials who are charged
with the duties Of raising upon the island rev.
enues s~uflcient to pay the expenses OF the
island. and who at the name time must do II
40 that there shall be no oppression to either
rich or poor, 1t Is necessary TO know something
about the old Spanish system. Under that
system there were In Porto Rico two great
direct taxes. One was called the territorial
tax and the other the Industrial and CONNER
cial tax. These taxes, Of course. were internal
taxes and entirely exclusive OF the almost
prohibitive tariff under which duties were
collected at the custom house. Porto Rico
never knew such n thing as a tax on capital
value. The Industrial and commercial tax
was a license TO do business. 1t was the same
"a the saloon licenses In America, but In Porto
Rico the regulations extended to everybody.
The first article OF the Spanish regulations
for the levytng and collecting Of the tax was
as follows:
Every Spaniard or foreigner who Is en-
gagged In the province Of Porto Rico In any indus
try, profession. art or trade is subject TO the
payment Of the industrial tax with the ex-
ceptlons mentioned In the list Of exemptions
attached to these regulations"
II Is impossible to give here a list OF the taxes
imposed. But here are some things taken at
random:
Representatives OF insurance companies
| not having their domicile in the island shall
pay for each company they represent is pesos.
Agents whose business 1t is to manage before
! courts or public officers private or public
matters shall pay 20 pesos,
Custom house brokers In towns where there
Il a custom house shall pay 25 pesos.
Capitalists who employ their funds In loans
and other transactions shall pay 5 per cent
Of the amount OF interest that they receive,
Merchants who receive or remit, import
| or export, buy or sell at wholesale or retail. on
their own account or on a commission, native
products, shall rlv In the capital. Ponce. and
Mayaguez 700 p.sos
Those who make agricultural loans for
the Improvement of sugar estates shall pay
100 pesos"
Ticket agents at railroad stations had 10
pay 10 pesos; agents OF ocean going steam
ships had to pay 100 peaos.
Bathing establishments had TO pay from II
To 10 pesos; mineral water establishments had to
pay ll5 pesos: theatrical and circus companies
had to pay 5 per cent. Of the proceeds of a ful
house for each month they performed, whether
the house was full or not; editors had 10 pay 8
pesos; daily newspapers had TO pay 20 pesos and
weekly newspapers 10 pesos; coin and bank note
brokers had 10 pay from 20 TO 60 pesos; commits
sion brokers from IS to 10 pesos, laundries had
10 pay IL pesos; undertakers had TO pay from
l, to is pesos; private schools had 10 pay 10
pesos. and II they boarded their pupils. rs per
cent. additional, boarding stables had TO pay
IS pesos: every truck and every wagon owner
had to pay 9 pesos for each horse; every oxcar,
pwner had 10 pay 2 pesos for each OK: hack
owners had TO pay $50 pesos a horse; tugs had
to pay 80 pesos, mills for grinding sugar paid
from Al To Is pesos, sugar raflneries paid rs
pesos, other factories paid all the way from
IS pesos TO 500 pesos, surveyors who did not
work all the year round had to pay is pesos,
engineers. civil. military. mining. land or in
dustrial. had 10 pay % pesos: professors OF
languages and drawing had to pay 5 pesos each,