The sun., 1903-05-17

ton whether il would not have been better
for them. in the long run, to stand upon
an economic principle rather than TO resort
to questionable policy. Gen Woods
statement Of total disbursements from
the insular revenues for the period of
American occupation shows the item Of
N,477,l77.52 as appropriated TO -mun;oi.
palt,es. But even this amount excludes
large expenditures for such purposes as
schools. sanitation. charities and hos
pitfalls. and police. To include the e,.
penejtures which. in the United States
are made from local taxation and loon,
treasures would increase that amount
70 sum which, in the present state of
the financial reports. can only be est.
mated as probably in the vicinity Of sl2.-
100000 to &lS,O0o,0oo
The first broad revision Of the internal
taxation was effected by Gen. Brooke. on
March rs. 1909. The terms Of the law ar.
much too long for quotation here, bu. i,
e. ect was the abolition OF various hur.
dens and the modification Of other. On
June %, 1900, Gen. Wood issued a new
law, broader in scope than the Brook.
law. which it practically revoked Al
,housh us terms made specific provision
1or system Of municipal TAXATION, and d..
nneo the articles and the processes which
might be made the subject of such taxa
uoh' the law has never been made fully
e"ec.iVe. In the financial report of the
lnsuIar Auditor for the period Jan. |, 1902
W May ie OF that year, there appears the
entr! OF municipalities. s.. .752. ~. 90 -
OUT OF total revenue OF about So, 500. .OOo.
YEARLY w per cent. Of this APPROPRIATION
was expended for schools and sanitation.
The law Of June. 1900. provided for a
considerable list OF special taxes which.
IN some cases, recall the Spanish system
OF earlier days. 1t provided for n graded
rate Of taxation upon the leyiahle income
OF real property. ranging from IL per cent
in the city Of Havana TO 10 Der cen, 3
per cent and per cent. in less populous
c'''es ana towns 1t provided for a graded
YAK on rural property in the same manner
ms was nxed at SO. and per cent. ac-
cordlng to locality. Thus far the law has
heen but ineffectively operative On July
1o' 'soo, law was passed imposing a tax
not TO exceed per cent upon the net in
come OF all persons. firms. corporations,
&C operating under concessions. fran
chises or grants of public utilities A Law
OF Nov. H. 1900 imposed tax of per cent
on the net profits of banks and stock COM
panies. excepting savings banks, mining
companies and others specified Railroads,
shipping companies and insurance conpa-
nles were made subject TO a tax of 6 per
cent. on their net profits.
AT the present time the iSland is in some
turmoil over the imposition OF special
taxes TO meet the financial requirements
of the provincial governments. Protest
mas been made against payment. theatres
have closed their doors. drug stores have
suspended sales and merchants have put
UP their shutters. The truth Of the matter
Is That. Tor an Impoverished country.
Suba - Constitution provides for over
mich government and governmental ma =
chinery. We're the island prosperous. the
point would be of le,rS moment. That
Constitution provides for three distinct
acts OF ofcialsthe national. The provincial
and the municipal Each set has its speci.
tied duties and each needs revenue for its
processes. Even with the ut,nos; of econ
omy. the burden falls. and must fall. heavily
upon Cuba 3 10000 people. most of whom
are sorely impoverished. Although more
could he. used to excellent advantage, it is
still possible to rum Cuba "a national Govern
ment with its various departments per
tanning de finitely to national life, upon d
sum Of l2,OOo,oO0, or so per year This
would provide for the Executive. the Legis-
lative and the Judiciary. for diplomatic and
consular service, maintain the insular
courts and the rural guard. maintain light =
houses. revenue cutter service, postal and
customs departments. and all else that is
Ii
appro inmates $4,000, 900. and portion Of
the sum is still used TO tighten the burden
imposed nv the provincial and municipal