as "portazgo" the operation of which is thus described by United States Consul Turner, in a recent report to the State Department: "Under the present general tariff, lumber, horses, cattle, hogs, and some other products, can be imported from foreign countries free of duty; but, if any of these same products are brought here (La Paz) from any part of Mexico, an excessive duty is imposed upon them. Cattle may be landed here from California free of duty; but, if a poor 'ranchero' brings a cow to La Paz to sell, he must pay a duty of $2 upon it—that is, if he brings it by water; for it is one of the curiosities of this regulation that all articles introduced by land enter free, and all brought by water pay duties. The enforcement of this law is universally complained of, all over the Territory, and induces all to become smugglers."
Note.—[To understand the full meaning of these revenue regulations, it must be remembered that the Mexican Territory of Lower California is separated from the other territory of Mexico by the Gulf of California; and therefore, whatever enters the territory from the other parts of the republic must be transported by water.]
In fact, trade is so hampered by this system of taxation, that one can readily understand and
rial improvements, while all persons receiving a yearly salary of $150 and upward pay twelve cents per month. Professional men also pay from fifty cents to two dollars per month according to their vocation. Salaries to public officials are assessed one and a half per cent annual tax.
