The Californians were not much troubled by taxation in these days, having in 1831–3 to pay only a tax on the sale of liquors, which was rather a duty than a tax, to provide for municipal expenses. A high official having in 1832 refused to pay the duty on divers barrels of brandy, the merchants also declined payment until he should be forced to comply with the law; and in consequence the public schools had to be closed for a time. A timber and wood impost was also collected at Monterey. Expenses of the diputacion had to be paid from the surplus of local funds, a surplus usually not existing, as Figueroa learned by repeated applications for money with which to fit up a legislative hall. No tax was ever collected in California for national purposes, though there were occasional vague refer-
appear. He did not return. April 1833, complaints of habilitados' hardships by Vallejo. Vallejo, Doc., MS., ii. 34. A visitador to go to Cal. from Mexico to restore order in the treasury departments and put the presidial companies on their old footing. Mexico, Mem. Guerra, 1833, p. 5; Id., Mem. Hac., 1831, p. 28; Arrillaga, Recop., 1832-3, p. 110. Of course nothing of the kind was done. Dec. 1833, for many years retired officers and men have not been paid. Dept. St. Pap., Ben. Cust.-H., MS., ii. 46. Jan. 1834, Figueroa had to borrow $300 to fit up a room for the dip. Id., Ben. Mil., lxxxviii. Feb., etc., confusion as to whether Cal. belonged to the comisaría of Sinaloa or Sonora, orders coming from both with complaints. The com. gen. of Sonora had the real command. Id., Ben. Com. and Treas., iii. 20-7, 57-66. Officers may have certificates so as to negotiate for their pay. Sup. Govt St. Pap., MS., xxi. 10. April, Figueroa appeals to missions for relief. Arch. Arzob., MS., v. pt ii. 2. Sept., troops to be paid in preference to others. Sup. Govt St. Pap., MS., x. 3; xi. 1. Regulations of Sept. 21, 1834, for comisarios, etc., in Arrillaga, Recop., 1833, p. 386-536. Dec. 8th, gov. to min. of war on his financial troubles and the urgent necessity for aid from Mexico. St. Pap., Miss. and Colon., MS., ii. 289. Nov. 1835, Com. Gen. Gutierrez to Gov. Castro, complaining that the troops are not getting half rations. Dept. St. Pap., Ben. Mil., MS. lxxxviii. Complaints that the civil employees do not get their proper share of the revenues. Dept. St. Pap., MS., iv. 69. Items of fin. statistics 1831-5. 1831, receipts for Jan., $2,132, including $500 in goods on hand Jan. 1st, and $201 in supplies from missions; expenditures, $1297. Vallejo, Doc., MS., xxi. 1, 15. Revenue of the year, $32,000; expenses, $131,000. Soulé's An. S. Fran., 80. 1832, Aug. 11th, Capt. Gutierrez received from com. gen. of Sinaloa $20,000 at Rosario to bring to Cal. Dept. St. Pap., Ben. Mil., MS., lxxiv. 46. 1833, estimates for the 6 presidial companies of the Californias, $128,440. Mexico, Mem. Hacienda, 1832, doc. 0. Payments from sub-comisaría July to Dec., $22,954. Dept. St. Pap., Ben. Con. and Treas., MS., ii. 39. Net proceeds, July 1833 to June 1834, $47,768, expenses being $2,342. 1834, total payments from sub-comisaría, $76,587. Loans from missions are among the receipts. Dept. St. Pap., Ben. Com. and Treas., MS., iii. 39-48. Due to officers and men June 30th, as per adjustments, dating chiefly from 1833, but 7 from earlier dates, $53,835. Id., Ben. Mil., lxxvii. 15-16. 1835, total payments from sub-comisaría, $46,394. Id., Com. and Treas., iii. 75, 83-5; iv. 1-2.
