Mr. Plumb to Mr. Seward.

No. 89.]

Sir: In my dispatch No. 48, of the 13th of December last, I called the attention of the department to a decree issued by this government, establishing a separate tariff for this city upon national and foreign effects.

I have now to transmit to the department copy and translation of a [Page 435]decree issued under date of the 4th instant, by the legislature of the State of Guanajuata, establishing a separate tariff for that State.

It will be observed that, under the provisions of this decree, articles 2 and 5, foreign cotton goods and yarns consumed in that State will now have to pay a duty of five cents per pound, in addition to the duties on their importation established by the national tariff.

All other foreign effects, except those enumerated in the free list of the national tariff, are to pay, under this decree, five per cent. upon their value, appraised in that State.

It is not easy to see where the limit to the burdens imposed on commerce in this country is to be reached, if this system of local duties for every city and State is to be continued.

I have the honor to be, very respectfully, your obedient servant,


Hon. William H. Seward, Secretary of State, Washington, D. C.

Decree establishing duties on foreign effects in the State of Guanajuato.


The citizen General Florencio Antillon, constitutional governor of the free and sovereign State of Guanajuato, to the inhabitants of the same, be it known:

That the congress of the State has decreed the following:

The second constitutional congress of the free and sovereign State of Guanajuato, considering that the revenue upon which the State can now count is scarcely sufficient for the payment of half of its ordinary and necessary expenditures:

That in consequence of the law of classification of revenues of the 12th of September, 1857, the derogation of which this honorable congress has asked of the sovereign congress of the union, it is an absolute necessity, until such decision as may be proper is had, to provide resources to cover the deficiency, as otherwise it will be impossible to continue the public administration, and the State will cease to figure as a member of the Mexican Confederation, because without public revenue it cannot maintain its functions:

And that the State should contribute what is necessary for the expenses of its administration, decrees:

Article 1. Foreign effects introduced into the State shall pay a duty of five per cent. The basis for the collection of this impost shall be that which now serves for the collection of the half per cent. of the department of Fomento.

Art. 2. Cotton goods and yarns consumed in the State shall pay as excise duty, five cents per pound.

Art. 3. Cloths, cassimeres, and carpets of national manufacture, consumed in the State, shall pay ten per cent. upon appraised value, which shall be the current market price at wholesale of the place.

Art. 4. Once that the effects spoken of in the preceding articles shall have paid in the capital of the State the impost now decreed, they can proceed freely to any point within the same.

Art. 5. Foreign cotton goods and yarns shall pay solely the impost provided in article 2.

Art. 6. Quicksilver and other effects declared free in the tariff of maritime and frontier custom-houses will not be subject to the impost spoken of in article 1st of this decree.

Let the same be communicated to the governor of the State, who will cause it to be printed, published, and duly complied with.

Dated in Guanajuato, March 3, 1868.




Wherefore I order that it be printed, published, and circulated for its due compliance.


Francisco Garcia, Secretary.

[Page 436]