BoletiÌn mercantil de Puerto Rico. (San Juan, P.R.) 18??-1918, 1902-01-02

would be we'll to revise and increase
excise taxes on proprietary mtdiciIal
preparations and medicinal toilet articles
while Gd UGI0rem excises on perfumes and
cosmetics should also be raised. also sub
NIT for your consideration whether the time
has not come to increase insular license
rates horizontally but slightly.
1t is highly important that the municipal
tiles receive larger incomes, to the end that
they may improve with the spirit of the age
Municipal improvement means additional
value to property; some increase of tax is
iustifiable and will work no hardship. The
present system Of paying 10 per cent Of the
excise taxes to municipalities should be abol
ished, and the Insular Government should
retain the total amount derived from excise
collections. The law should also be amend
d SO as to permit an increase in the present
rate of property tax for municipalities only,
from onehalf of one per cent to not exceed
ing one per cent. These changes will great.
Iy assist municipal treasures, and will give
much more satisfactory apportionment Of
taxes between the municipalities and the
Insular Treasury. Excise taxes should
properly be insular taxes moreover, the
present 81 stem of spport!oning percentage
Of the excise taxes 10 municipalities accord.
ing to their population works great ipjus
tice, as large rural districts often receive q
larger portion of the taxes than the larger
towns, slthc ugh the rural district has less
need for the larger income
Included in the expenditures of the Go
veinm ant is the sum of S39, 10 0S paid ou
in settlement of claims against the Diputa
cion Provincial. The commission to pas
upon these claims has completed its work
having allowed Ill claims sgainss carren
appropriations, eight claims against appro
priat;ons for 1900 1901, aud one CLAIM
gainst appropriations tor 1900. The com
m ssion disallowed claims aggregatin
1923, ,473.65, while six y thres claims aggre
eating in amouat SIS, ia so have bee
certified to the District Court as requi:e
b. law.
Courts and Judiciary.
Property interests are protected by th
Courts and offenses against the laws ar
punished with reasonable promp.ness
There is, hos ever, no necessity Tor bo.
: munc pal and police judges il the smalle
, municipal ties. Ole official could perform
the work now done by the two, and be
iieye you will find it expedient to vest tn
swo jurisdictions in one jadge in less i'm
ortant municipalities. There has bee
some ,mplaint that local magistrates ar
'ndisposed to iufl ct proper punishment TO
violations of Laws concerning the publ
health. This is to be disapproved Of, a
there should be no lack OF co operation O
the part of judicial officers in the enforce
ment of laws tending to improve sanitatio
Vigorous prosecution of those who yiolat
, shs revenue laws must also be had. Let
20 thoroughly well suown that dishonest
will never be pallated and that tbs Courl
are impartial but severe upon transgressor
and revenue frauds will be tuS few.
E Provision should be made tor rep0rtip
, and publishing the decisions of the Suprem
! Court and United States Court for Port
Rico.
Municipalities.
E No subject to come before you is MOI
important than thatNof municipal govern
ment. At present the system is not goot
1t is unsatisfactory and expensive. There
no need of ELABORATE municipal establish
ments in the smaller places throughout tb
ISLAND. Tie people fad themselves take
y p maintain Them, yet governmental sdvar