Mr. Plumb to Mr. Seward.

No. 161.]

Sir: Among the important provisions of the Mexican constitution is the power given to the congress, “of approving the federal estimates of expenditures, which shall be annually presented by the executive, and of imposing the taxes necessary therefor.” (Art. 72, clause 7.)

This is followed, in the general provisions of the constitution, by the prescription that “no payment of money shall be made that is not embraced in the fiscal estimates or determined by previous law.” (Art. 119.)

For the first time, however, since the adoption of the present constitution, in 1857, has the congress of Mexico, as stated by the president of that body in his address at the adjournment on the 31st of May last, occupied itself with these labors. In the second period of its late sessions, in compliance with the constitution, it gave preference to financial affairs, and after mature deliberation revised the estimate of expenditures, and issued a law classifying the revenues, as also an estimate of receipts.

[Page 540]

These recent laws, therefore, afford the most reliable data attainable regarding the revenues and expenditures of the republic of Mexico, and the sources from whence its income is proposed to be derived.

The publication of the estimate of expenditures, or appropriation bill, as it would be termed with us, was not completed until the 8th instant, and I am consequently only now enabled to transmit to the department, as I do herewith, translations of the three laws which embrace the above important subject.

In the law classifying the revenues there is established what is the national property, and what are the revenues of the federal government, as distinguished from those of the States.

The sources of federal revenue that are specified are twelve in number, and are as follows:

1. Duties on importations.

2. Duties on exportations.

3. Assay and coinage.

4. Stamped paper.

5. Half of the proceeds of the public lands, the other half belonging to the States.

6. Guano deposits.

7. Pearl and other fisheries.

8. Interest on capitals due the treasury.

9. Post office.

10. Patents.

11. Taxes in the federal district and territories.

12. Such other imposts as in conformity with clause 7, of article 72 (first cited) of the constitution, may be decreed by congress. Of these sources of revenue, not all appear to be available at the present time.

In the law of estimate of receipts the supposed income for the present fiscal year is set forth.

It is to be derived from nine sources, which are specified, and the different amounts with the sum total estimated as follows:

1. From the maritime and frontier custom-houses—
Duties on importations $11,742,711
Duties on exportations 1,254,000
12,996,711
2. Excise duties in the federal district 1,500,000
3. Stamped paper 2,000,000
4. Direct contributions in the federal district 500,000
5. Nationalized church property 600,000
6. Coinage and assay 200,000
7. Tax in favor of public instruction 100,000
8. Public lands and other sources 300,000
9. Tax on carriages 25,000
Total estimated receipts 18,221,711

It will be observed that one-ninth of the above sum is derived from taxes in the federal district; one-ninth from stamped paper, and that more than six-ninths, or a little over two-thirds of the entire estimated income, is to be derived from import and export duties, and of this sum nine-tenths from duties on importations.

If, then, importations should fall off, or the possession of the ports not [Page 541] be maintained, or their revenues not be duly received, the income of the general government, it is obvious, would be very sensibly affected.

On the other hand, should the tariff of the republic be simplified and be every where equally enforced, trade, with the maintenance of peace, would be stimulated and the revenue would undoubtedly be largely increased.

The most immediate and effective stimulant that could probably be applied, within this country, to the revival of its industry and commerce, in addition to the maintenance of tranquillity and security, would be the removal of the burdens now resting upon its most available and peculiar means of wealth—its mining interests.

In my dispatch No. 149, of the 24th ultimo, I referred to the appointment by this government some time since of a commission to examine into the subject of the present condition of the mining interest, and especially the burdens now resting upon it; and I alluded to the recent report of this commission, which, with the approval of the minister of treasury, Mr. Romero, had been submitted to congress just at the close of the last session, and in which the entire exemption of the products of the mines from all imposts and duties was recommended.

I also transmitted with that dispatch statements showing that the burden now resting upon that branch of industry is upwards of 25 per cent, upon its gross products, in addition to the loss of nearly as much more of the silver contained in the ore, in the process of reduction.

In the law of estimate of federal receipts the congress has taken a step in the direction of this important reform, by the abolition of five of the charges heretofore made on mining products, viz:

The three per cent. mining tax.

The real per mark, equal to one and one-half per cent.

The federal contribution of twenty-five per cent. on the two preceding charges, or one and one-eighth per cent.

The circulation duty of two per cent. and the federal contribution of twenty-five per cent, on the export duty (five per cent.) and above circulation duty, making one and three-quarters per cent.

The sum of these several reductions is nine and three-eighths per cent.

In place of the former export duty of five per cent. on silver, however, that duty has been raised by congress to eight per cent. The net reduction, therefore, made by the congress amounts to six and three-eighths per cent.

But since congress adjourned decrees have been issued by various of the States, re-establishing these duties on their own account.

The State of Guanajuato, for instance, by a law issued on the 28th ultimo, has established, from the 1st instant, a duty of four and one-half per cent. on silver deposited in the assay offices of that State, and two per cent. extraction duty on all coin and bullion taken from the State. I inclose herewith translation of this decree and also of a similar law issued by the State of Michoacan, imposing a circulation duty of two per cent. and an extraction duty of the same amount, both increased by an additional duty of fifteen per cent. upon each charge.

In this connection I also transmit translation of a decree recently issued by the legislature of the State of San Luis Potosi, imposing a tax of one and one-quarter per cent. upon all mercantile transactions, such as sales of merchandise, the collection of bills of exchange, &c.

A further valuable reform has been attempted in the law of estimate of receipts, in the abolition of the duty on mortgages in the federal district, and the duty on transfer of real estate throughout the republic.

The first of these duties was two per cent, on the sum expressed in [Page 542] a mortgage, payable upon the execution of the same, and another two per cent. payable at the redemption.

The duty on the transfer of real estate was ten per cent. upon the amount of the sale, payable in government obligations, which were worth, say eight per cent. on their face, and twenty-five per cent. upon the ten per cent. payable in coin, making a total of, say, three and one-third per cent. government charge upon the amount of each sale of real estate.

But the repeal of this latter tax by the general congress appears also to be nullified, for by the decrees of the States of Guanajuato and Michoacan, inclosed herewith, it will be seen that it is already being reimposed by the States.

In Guanajuato that duty is now fixed at five per cent., and in Michoacan at two per cent.

The difficulty in carrying out reforms in this country is greatly increased by the want of sufficient control on the part of the general government over the States, and the action of the former is often for this reason entirely nullified.

In article four of the same law of estimate of receipts, a very important reform has been really achieved in the abolition of the system of special funds, which has so long prevailed in this country.

Under this system, in each collection office accounts were kept of the different purposes to which funds collected were to be applied, and special orders were constantly being given by the government for the separation in subordinate offices of specific amounts for account of special objects, to the extreme confusion and embarrassment of the general financial administration.

This was especially the case in the different assignments and engagements made on account of the foreign debt.

All funds collected are now to go into a common chest, and to be paid out only by the general treasury, in conformity with such appropriations as shall be made by law.

In my dispatch No. 45, of the 12th of December last, I called the attention of the department to a decree issued on the 19th of November, by this government, in the exercise of the extraordinary powers not then expired, which abolished all tolls upon the public highways of the republic, and to provide means for the preservation of the roads substituted therefor a tax of fifty cents per thousand on landed property, manufactures, and mills, a tax on stages, and a duty of one dollar for every two hundred pounds’ weight upon all foreign effects introduced into the republic, including machinery, agricultural implements, &c., that before had been free.

In article 2 of the present law of estimate of receipts, the tax for the above purpose on landed property, manufactures, and mills, is repealed; and as the tax on stages or carriages, item 9 article 1, is estimated at only twenty-five thousand dollars, it is seen that the entire burden of the maintenance of the roads of this country, to the extent of the amount that may be derived from the charge of one dollar on each two hundred pounds, weight of foreign effects imported, falls upon foreign commerce, and mainly upon commerce with the United States; for under this form of duty two hundred pounds of heavy machinery, agricultural implements, of flour or lard, from the United States, pays the same as a case of the same weight of silks or the finest goods from France.

In other words, assuming a ton of machinery to be of the value of one hundred dollars, or flour at ten dollars per barrel, this duty amounts to ten per cent., while on a case of silks or fine goods weighing two hundred [Page 543] pounds, of which the value may he one thousand dollars, this duty amounts only to the one-hundredth part of ten per cent., or one-tenth of one per cent. Ten dollars per ton upon heavy effects, articles of first necessity, from the United States, amounts to a very considerable charge, and operates to our direct disadvantage, while the commerce in fine goods, articles of luxury, from Europe, is favored.

The amount and the several divisions of the estimated expenditures of the republic for the present fiscal year, which commenced on the 1st instant and is to terminate on the 30th of June, 1869, under the law of estimate of expenses, or appropriation bill inclosed herewith, are set down as follows:

1. Legislative corps $735,360
2. Executive power 52,880
3. Judicial power 488,290
4. Department of foreign relations 124,540
5. Department of government 1,025,080
6. Department of justice and public instruction 380,640
7. Department of fomento 2,292,932
8. Department of treasury 5,143,726
9. Department of war 8,450,990
Total 18,694,438

The first part, that for the legislative power, is the expense of the congress of the Union. The second, for the executive power, is for the salary and other expenses of the President of the republic, exclusive of an item of $18,332, under the head of the war department, for the expense of his staff.

That under the head of the judicial power is for the supreme and circuit federal courts, and the civil and criminal courts of the federal district.

The appropriation for the department of foreign affairs embraces at the present time only a legation in the United States, and consuls at New York, New Orleans, San Francisco, and Brownsville.

It is stated in the body of the law, in a note, that, “If there should occur within the proximate (now present) fiscal year, the necessity of making appointments for legations, or consulates established by previous laws, there will then be resolved what may be convenient.”

Thirty thousand dollars is appropriated for the secret and extraordinary expenses of the department.

In the expenditures of the department of government the principal items are, $115,000 for the subvention of land and maritime mail lines, $433,260 for four corps of rural police, $48,000 for superintendence of police, $87,000 for police of city of Mexico, $120,000 for municipal guard of infantry, and $108,000 for municipal guard of cavalry. All of these items, except that for mail lines, being for expenditures within the federal district, and forming nearly four-fifths of the expenditures of that department.

The expenditures set down under the head of the department of justice and public instruction, being separated from those under the head of judicial power, which come within that department, are mainly confined to the appropriations for public instruction, which amount to $334,920.

The department of fomento, or public works, embraces appropriations [Page 544] for the repair of roads to the amount of $799,432, for roads to be opened of $400,000, survey of the public lands $36,000, telegraph lines $36,000, works in the ports $152,000, on the national palace $48,000, for the drainage of the valley of Mexico $308,400, and subvention to the proposed horse-car railroad from Vera Cruz, by way of Jalapa, $465,000.

The two remaining departments are the departments of treasury and of war. In the appropriations for the former the expense of the maritime and frontier custom-houses of the republic appears to be $568,470, of the federal treasury offices in the different States $107,600, administration of stamped paper $204,540, collection of the revenue of the federal district $114,178, mint houses and assay offices, so far as they are yet in the hands of the general government, the most of them having heretofore been leased under contract, $146,280, retired list and pensions $192,498.

The appropriation on account of the public debt, foreign and domestic, is $3,500,000. The working of this appropriation is as follows:

“For the cancellation (amertizacion) and payment of the public debt, interior and foreign, $3,500,000.”

In the debate which took place in the Mexican congress upon the adoption of this item, and which was participated in both by the minister of the treasury and the minister of foreign affairs, the position was taken by the government that it did not propose to pay the interest on any of its public debt, except upon the bonds issued in the United States, and that was to be left to the discretion of the executive; but in place thereof a system of auctions for the buying in of their debt would be maintained. With my dispatch No. 135, of the 27th of May, I transmitted to the department a full report of the debate which took place on that occasion.

The largest item of the expenditures of the Mexican government is that under the head of the war department. Of the $18,600,000 total appropriations, over eight millions are for this department.

According to a report just published, made under date of the 20th of February of the present year, by the late minister of treasury, Mr. Iglesias, the military force at the command of the constitutional government, under arms in July, 1867, could not be calculated at less than eighty thousand men. This has now been reduced to somewhat over sixteen thousand men, divided into four principal divisions of four thousand men each, and a fifth, less important, of which the number is not stated.

The appropriation for each of the principal divisions is $921,882, or upwards of $4,000,000 for the four principal divisions of the Mexican army. For four brigades of artillery the appropriation is $564,000, for the marine department $42,313, medical corps of the army $148,000, special battalion of “supremas paderes” $160,000, corps of carbineers $111,000, invalid corps $95,000, military command of Vera Cruz and other ports in the Gulf and on the Pacific $734,000, retired corps $191,000, pensions $387,000, material and armament $587,000, military colonies on the frontier of the north and in Yucatan $500,000, extraordinary expenses $500,000.

The sum of the appropriations for the war department is $8,450,990.

As before stated, the total amount of the estimated expenditures of the government of the republic is $18,694,438.

The estimate of receipts is $18,221,711.

From the extreme commercial prostration now existing in this country, it may be doubted whether the anticipated amount of revenue will be realized the present fiscal year.

In the law of estimate of receipts it is provided, article 5th, that if [Page 545] the products of the estimated revenues shall not suffice to cover the estimated expenses, the necessary reductions shall be made in the latter in the following order:

1. In the assignments on account of pensions and the retired list, up to one-half the amount of the same.

2. In the auctions destined for the cancellation of the public debt.

3. In the sums assigned for the payment of the floating debt.

4. In the outlays of the department of public works.

5. In the expenses of the ministry of government.

6. In the salaries of civil functionaries, and of the military who are not in campaign, up to one-third the amount of their assignments.

7. In the expenditures of the department of war, so far as circumstances may permit.

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

E. L. PLUMB.

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

Law for the classification of the revenues.

DEPARTMENT OF FINANCE AND PUBLIC CREDIT—SECTION 4.

The citizen President of the republic has been pleased to address to me the following decree:

The citizen Benito Juarez, constitutional President of the United Mexican States, to the inhabitants of the same, be it known: That the sovereign congress of the Union has been pleased to decree as follows: The congress of the union decrees:

Article 1. The revenues and properties of the federation are:

1. The duties on importation and such others as are collected by the maritime and frontier custom-houses of the republic, on foreign goods of whatsoever denomination they may be, with the exception of twelve and a half cents on each bale which the ayuntamientos of ports are authorized to collect as municipal funds.

2. The duties on exportation.

3. The products of smelting, coining, and assaying of the gold and silver introduced into the mints.

4. The product of the sale of common stamped paper, and of that which serves for the payment of the federal contributions.

5. The half of the proceeds of the sale, rent, or use of waste lands throughout the republic; the other half to remain for the benefit of the States in whose territory they may be.

6. The product of the sale, rent, or working of guano deposits.

7. The product of the duties which may be levied on pearl, whale, otter, and seal fisheries, and other analogous objects.

8. The interests and capitals which, by any title, may be owing, to the federal treasury.

9. The products of the post office.

10. The duties on privileges and patents of invention.

11. The taxes established, or which may be established, destined for the expenses of the federation, in the federal district and the territories.

12. The products of such other imposts as, in conformity with fraction VII of article 72 of the constitution, may be decreed by the general congress.

13. The castles and fortresses, the citadels, magazines and arsenals of artillery, post offices, mints, and such other edifices as through purchase, donation, or any other title, may be national property.

14. Islands and shores, ports, anchorages, bays, lakes, and navigable rivers.

15. Vessels of war, custom-house cutters, transports, and other craft belonging to the federal treasury.

16. The rights the republic may have in banking business, railroads, or any other undertakings of general interest which may be authorized by the congress of the Union.

17 All unowned property which may exist within the federal district and the territories, [Page 546] and of hidden treasures which may be discovered in the same places, that portion which, in conformity with the laws, belongs to the treasury.

Art. 2. The law for the classifying of the revenues issued on the 12th September, 1857, is repealed.

FRANCISCO ZARCO, President.

Guillermo Valle, Secretary.

Joaquin Alcalde, Secretary.

I therefore order that it be printed, published, circulated, and duly observed.


BENITO JUAREZ.

Citizen Jose Maria Garmendia, Chief Clerk in charge of the Department of Finance and Public Credit, Present.

And I transcribe the same to you for the consequent ends.


JOSÉ M. GARMENDIA.

Law of estimate of federal receipts.

DEPARTMENT OF FINANCE AND PUBLIC CREDIT—sECTION 4.

The citizen President of the republic has been pleased to address to me the following ecree:

The Citizen Benito Juarez, constitutional President of the United Mexican States, to the inhabitants of the same, be it known:

That the sovereign congress of the Union has been pleased to decree the following:

The congress of the Union decrees:

Article 1. The estimate of revenue of the federal treasury for the financial year, which will commence on the 1st of July of the present year and end on the 30th of June, 1869, will be comprised of the following sums:

First. From the products of the maritime and frontier custom-houses, in the following terms:

[Page 547]
Duty if importation $6,583,948
Duty of material improvements, twenty per cent on import duty 1,316,789
Duty of railroad shares, fifteen per cent, on import duty, with the reservation of what congress may decide respecting this duty 987,592
Interior duty, ten per cent on import duty 658,395
Duty of counter register, including the federal contribution, which shall be paid in coin, twenty-five per cent. on import duty 1,645,987
Duty on export of coined silver, at eight per cent., the entire duty 1,200,000
Tonnage, light-house, and pilotage 30,000
Tonnage, light-house, and pilotage 150,000
Import per package on foreign imports, in place of road tolls 400,000
Imports on the extraction of woods 24,000
Second. From the products of the principal administration of rents of the district, and the subordinate offices, according to the basis on which the collection may be established, with the understanding that the duties comprised in the varied nomenclature under which are collected the duties belonging to the treasury, including the twenty-five per cent, of the federal contribution, which shall be paid in coin, shall be reduced to one sole quota, formed from the sum of those corresponding to each article, excepting the municipal tax, which shall be made out and collected separately; and that in the quotas of the tariff in force a reduction of seven per cent. shall be made on the duties of alcabala, (excise duty,) and three per cent. on the municipal duties 1,500,000
Third. From the product of stamped paper, in the following terms:
Common stamped paper 500,000
Stamped paper of the contribution on imposts of the States and municipalities 1,500,000
Fourth. From the product of direct constributions in the district, with exception of tax on mortgages and on transfer of real estate, and remaining included the federal contribution, which shall be paid in coin, as a part of the sole quota which shall be collected 500,000
Fifth. From the proceeds of nationalized property $600,000
Sixth. From smelting, coining, and assaying 200,000
Seventh. From the taxes appertaining to public instuction 100,000
Eighth. From the products of premiums and exchanges from waste lands and other smaller branches which appertain to the federal treasury 300,000
Ninth. From the tax on carriages; decreed on the 19th November last 25,000
18,221,711

Art. 2. The following imposts in favor of the federal treasury are abolished:

The rial (12½ cents) per marck ($8 25) on silver.

The three per cent. of mineria, (tax on the products, of the mines.)

The duty on mortgages, established in the federal districts.

The duty on circulation of money.

The duty of fortification of Vera Cruz.

The duty on transfer of real estate throughout the republic.

That of the mercantile tribunal, which has been collected in the States for the department of public works.

That of tobacco in the same States.

That decreed on the 19th of November last, on landed property, factories, and mills.

Art. 3. The funds proceeding from the imposts which form the estimate of the revenues of the federal treasury shall be collected and distributed under the direction and responsibility of the department of finance, which shall open credits in favor of the other departments within the limits of the appropriations.

Art. 4. The products which form the estimate of revenues or income shall be distributed by the general treasury of the nation, all special funds being expressly prohibited.

Art. 5. If the products of the estimated revenues should not suffice to entirely cover the estimated expenses, the necessary reductions shall be made in the latter in the following order:

1st. In the assignments on account of pensions and the retired list, up to one-half the amount of the same.

2d. In the auctions destined for the cancellation of the public debt.

3d. In the sums assigned for the payment of the floating debt.

4th. In the outlays of the department for public works, such as may not be of absolute necessity for the reparation and preservation of the public edifices, or those for public roads, railways, or drainage.

5th. In the expenses of the home department, (ministry of government,) especially in such as are of an extraordinary character.

6th. In the salaries of civil functionaries and employés, and of the military who are not in campaign, up to a third part of their assignments.

7th. In the expenditures of the department of war in as far as circumstances may permit.

FRANCISCO ZARCO, President.

Guillermo Valle, Secretary.

Joaquin M. Alcalde, Secretary.

I therefore order that it be printed, published, circulated, and duly observed.


BENITO JUAREZ.

Citizen Matias Romero, Minister of Finance and Public Credit, Present.

And I transcribe the same to you for your information and the consequent ends.


J. M. GARMENDIA, Chief Clerk.

Law of federal expenditures.

[Translated and condensed from the Diario Oficial of June 30, and successive numbers to July 8. 1868.]

The citizen President has been pleased to address to me the following decree: Benito Juarez, constitutional President of the United Mexican States, to all the inhabitants of the same, be it known:

That the congress of the Union has decreed the following:

The congress of the Union, in conformity with the provisions of article 69 of the federal constitution, decrees:

[Page 548]

Article 1. The estimate of the expenditures of the federation and of the federal district, which shall he in force for the fiscal year, which will commence on the 1st of July of the present year and terminate on the 30th of June, 1869, shall he conformed to the following appropriations:

Part 1.—Legislative power.

CONGRESS OF THE UNION.

208 deputies, at $3,000 per annum $624,000
Mileage 25,000
Secretary’s office of congress 11,200
Office of reporters 5,800
Other items 2,900
Chief national auditor’s office 40,660
First bureau of liquidation, credits proceeding from war of intervention 11,400
Second bureau of liquidation, the national floating debt 14,400
$735,360

Part 2.—Executive power.

President of the republic $30,000
Private secretaries 4,200
Service 3,680
Expenses of the palace 15,000
52,880

Part 3.—Judicial power.

SUPREME COURT OF JUSTICE.

1 president $6,000
10 justices, at $4,000 40,000
4 justices, supernumerary, at $3,000 12,000
1 solicitor general of the nation 4,000
1 attorney general 4,000
Secretary’s office 18,700
Service 1,900
86,600

Part 4.—Department of foreign relations.

Minister $8,000
Chief clerk 4,000
Section of America 8,500
Section of Europe 8,500
Section of Chanceleria 5,100
Archives 3,000
Service 2,220
$39,320

DIPLOMATIC CORPS.

GENERAL LEGATION IN THE UNITED STATES.

Minister $15,000
Secretary 4,000
Attaché 2,000
Outfit and traveling expenses of minister 10,000
Outfit and traveling expenses of secretary 2,000
Outfit and traveling expenses of attaché 1,000
Expenses of office 1,200
Extraordinary expenses 1,000
36,200

Note.—If there should occur within the proximate fiscal year the necessity of making appointments for legations or consulates established by previous laws, there will then be resolved what may be convenient.

[Page 549]

CONSULAR CORPS.

1 consul in New York $3,500
1 consul in New Orleans 3,500
1 consul in San Francisco 3,500
1 consul in Brownsville 2,200
$12,700

GENERAL EXPENSES.

Secret and extraordinary expenses of the department of foreign affairs $30,000
General archives 4,400
Service 1,920
36,320
$124,540

Part 5.—Department of government.

1 minister $8,000
1 chief clerk 4,000
Other employés 17,800
Service and expenses 2,220
$32,020
Printing 30,000
National festivities 10,000
Extra and secret expenses 25,000
Political chief of the territory of Lower California $4,000
Secretary of the territory of Lower California 1,800
Expenses of that office 1,000
6,800
Mail subventions for land and maritime line 115,000
Rural police, 4 corps 108,000
General superintendence of the police of the federal district 433,260
Daily watch of the city of Mexico 48,000
Municipal guard of infantry 87,000
Municipal guard of cavalry 120,000
Extraordinary subsidy for one sole time to the state of Coahuila for expenses of protection to pacificated tribes of Indians 10,000
1,025,080

Part 6.—Department of justice and public instruction.

Minister $8,000
Chief clerk 4,000
Section of justice 6,200
Section of public instruction 3,100
Section of archives 2,400
Service and expenses 2,020
$25,720

Subordinate judicial power.

CIRCUIT COURTS.

Merida:

1 judge $2,500
1 attorney general 2,500
1 clerk 1,200
1 officer 300
Expenses 120
6,620
[Page 550]

Puebla:

Same as the preceding $6,620
Guadalajara 6,620
Monterey 6,620
Durango 6,620
Culiacan 7,120
Celaya 6,120

DISTRICT COURTS.

Chiapas:

1 judge $2,000
1 attorney 2,000
1 clerk 1,200
1 officer 300
Expenses 100
5,600
The same for Chihuahua, Guevrero, Michoacan, Oaxaca, San Louis Potosi, Toluca, and Zacatecas, $5,600 each. 39,200

Durango:

1 judge $2,000
1 clerk 1,200
1 officer 300
Expenses 100
3,600
The same for Jalisco, Nuevo Leon, Puebla, Sinaloa, and Yucatan, $3,600 each 18,000
Sonora and Guanajuato, $6,600 each 13,200
Coahuila, Queretaro, Aguascalientes, Campeche, Tobasco, and Tlaxcala, $5,000 each 30,000
Mexico 12,850
Tamaulipas 7,100
Vera Cruz 8,100
Lower California 6,500

JUDICIAL POWER OF THE DISTRICT, SUPERIOR TRIBUNAL OF JUSTICE OF THE FEDERAL DISTRICT.

11 judges, at $4,000 $44,000
2 attorneys, at $4,000 8,000
3 secretaries, at $3,000 9,000
3 chief clerks, at $2,000 6,000
3 advocates for the poor, $2,000 6,000
8 clerks, at $500 4,000
2 clerks, at $1,200 2,400
Other employés and expenses 4,100
83,500

COURT OF THE 1ST INSTANCE OF THE DISTRICT.

6 civil judges, at $4,100 $24,000
24 actuaries, at $1,000 24,000
Other employés and expenses 9,600
57,600
Court of the 1st instance of Tlalpam 4,100

CRIMINAL COURT.

6 criminal judges, at $4,000 $24,000
6 writers, at $1,200 7,200
12 writers, at $500 6,000
Other employés and expenses 5,700
42,900
[Page 551]

LOWER COURTS.

8 lower judges in the capital, at $1,200 $9,600
1 at Tacuba, 1 at Guadalupe Hidalgo, and 1 at Tacubaja, at $1,200 3,600
11 secretaries, at $500 5,500
11 commissioners, at $300 3,300
Officers’ expenses, $100 each court 1,100
$23,100
Extraordinary expenses, and formation of codes 20,000
$447,410

PUBLIC INSTRUCTION.

Direction 970
School for girls 9,080
Preparatory school 61,392
Law school 20,580
School of medicine 33,050
School of agriculture 42,154
School of the fine arts 38,860
Commercial school 11,200
School of the arts and sciences 14,000
School for deaf mutes 8,142
National museum 12,000
School of engineers 35,602
4 primary schools in the city of Mexico, 3 for boys and 1 for girls, $4,000 each 16,000
National library 11,890

GENERAL EXPENSES.

Repair of edifices 8,000
Purchase of books, instruments, &c 10,000
Other expenses 2,000
334,920
782,330

Part 7.—Department of fomento or public works.

Minister $8,000
Chief clerk 4,000
Section 1 4,800
Section 2 10,700
Section 3 9,500
Section 4 5,300
Society of Geography and Statistics 3,400
45,700

ROADS.

[Page 552]
Repair of gates of Belen and Puente, Colorado $16,488
Road from Mexico to Queretaro 90,616
Road from Amizoc to Vera Cruz via Orizara 150,972
Road from Perote to Vera Cruz via Jalapa 51,072
Road from Mexico to Perote via Apizaco and Rio Frio 53,160
Road from San Luis to Zacatecas 15,288
Road from Monte Alto and Tulancingo 57,780
Road from Toluca and Cuernevaca 64,800
Road from Queretaro to San Luis 20,856
Road from Queretaro to Lagos 48,000
Road from Lagos to Amatitlan 36,000
Road from Guadalajara to Manzanillo 60,000
Puebla to Oaxaca by Tehuacan 36,000
Morelia to the Barancas 36,000
Tabasco to Chiapas 60,000
Engineer for surveying road to Acapulco 2,400
799,432
Roads to open, decreed and yet to be provided for 400,000
Survey of the public lands $36,000
Central telegraph line 6,000
Line from San Luis to Matamoras 30,000
Subvention to Philharmonic Society 2,400
Works in the ports 152,000
On the national palace 48,000
Drainage of Valley of Mexico 308,400
Subvention to the railroad from Vera Cruz to Puebla via Perote, enterprise of Zangroniz 465,000
$2,292,932

Part 8.—Department of treasury.

Minister $8,000
Chief clerk 4,000
Chief office 6,100
Section 1, of customs 13,200
Section 2, of public credit 13,200
Section 3, taxes, stamped paper, &c 13,200
Section 4, of fiscal estimates 13,200
Section 5, of diverse branches 8,700
Section 6, of statistics 7,700
Section 7, of the administration of nationalized property 22,140
Section 8, of revision of accounts 5,800
Archives 2,600
Service 1,200
Expenses 2,400
121,440

MARITIME AND FRONTIER CUSTOM-HOUSES.

Paso del Norte:

Collector $3,200
Accountant 1,400
Writer and inspector 1,000
Porter 140
Chief inspectors 1,100
8 mounted inspectors, at $500 each 4,000
Rent of house 300
$11,140
Presido del Norte 11,140
Piedras Negras 12,140
Laredo 2,600
Guerrero 2,600
Mier 7,020
Camargo 7,840
Reinosa 2,600

Matamoras:

Collector $4,000
First accountant 2,500
Second accountant 2,200
Third, fourth, and fifth accountant 3,500
3 writers, at $700 2,100
2 appraisers, at $1,800 3,600
Porter 400
Chief inspector 2,000
Second inspector 1,500
23 inspectors, at $1,000 23,000
2 boats and crews 3,200
48,000
Soto la Marina 2,600

Tampico:

[Page 553]
Collector $5,000
Chief inspector 3,000
15 inspectors, at $1,000 15,000
Chief accountant $3,000
2 appraisers, at $3,000 6,000
Other employés 20,300
$52,300
Tuxpam 11,450
Tecolutla 4,200
Nautla 4,200

Vera Cruz:

Collector $6,000
Chief accountant 4,000
2 treasurers, at $3,000 6,000
3 appraisers, at $3,500 10,500
Chief inspector 4,000
Second inspector 3,000
20 inspectors, at $1,000 20,000
Other employés 37,190
90,690
Alvarado 6,800
Sante Comapan 4,200
Coatzaeoalcos 10,550
Dos Bocas 2,000
Tabasco 25,600
Isla del Carmen 8,440
Campeche 21,660
Sisal 21,640
Zapaluta 4,000
Tonala 8,900
Ventosa 9,900
Puerto Angel 9,900
Puerto Escondido 1,900
Chacahua 4,920
Acapuleo 17,800
Sihuatanejo 1,900
Manzanillo 31,360
Navidad and Valle de Banderas 3,000
San Blas 25,920
Mazatlan 36,000
Angelas } Four inspectors assigned from those of Mazatlan.
Attala
Tamazula.
Navachiste
Santa Cruz 3,200
Guaymas 23,260
Mulege 1,600
Loreto 1,600
La Paz 8,700
San José of Cape San Lucas 1,600
San Quintin 1,600
$568,470

FEDERAL TREASURY OFFICES IN VERA CRUZ.

Director $3,500
First official 1,500
Second official 800
Two clerks, at $600 1,200
Other expenses 650
$7,650
In Puebla 6,850
In Jalisco 7,850
In Oaxaca 5,000
In Yucatan 5,550
In Mexico, Guanajuato, San Luis Potosi, and Tamaulipas, $5,450 each 21,800
In Michoacan 4,250
In Durango, Chihuahua, Zacatecas, Nuevo Leon, and Coahuila, $3,750 each 18,750
In Sonora, Sinaloa, Chiapas, Queretaro, Tahasco, and Guerrero, $3,250 each 19,500
[Page 554]
In Aguas Calientes, Tlaxcala, Colinia, and Lower California, $2,600 each $10,400
$107,600
Administration of stamped paper 204,540

COLLECTION OF THE REVENUE OF THE FEDERAL DISTRICT.

Custom-house of the capital $39,300
Other offices 74,878
114,178
General direction of direct contributions 9,600
General treasury 79,120

MINT HOUSES.

Mexico $41,720
Guadalajara, Durango, Culiaean, Hermaslllo, and Alamos, $10,900 each 54,500
96,220
Assay offices 50,060
Retired list and pensions 192,498

PUBLIC DEBT.

For the cancellation (amortizacion) and payment of the public debt, interior and foreign 3,500,000
Ordinary and extraordinary expenses of the treasury 100,000
$5,143,726

Part 9.—Department of war and marine.

Minister $8,000
Chief clerk 4,000
Employés 34,040
$46,040

STAFF DEPARTMENT.

1 general of brigade $4,500
2 colonels of cavalry, at $226 20 per month 5,429
4 lieutenants of cavalry, at $150 60 per month 7,229
2 commandants de escuadron, at $122 40 per month 2,937
4 captains of cavalry, at $94 20 per month 4,522
8 lieutenants of cavalry, at $50 10 per month 4,809
29,426

DEPARTMENT OF ENGINEERS.

1 general of brigade $4,500
1 first captain 1,016
2 second captain 804
1 lieutenant 558
6,878

DEPARTMENT OF ARTILLERY.

1 general of brigade $4,500
1 lieutenant-colonel of artillery 1,807
1 storekeeper 2,400
1 first captain of artillery 1,130
2 clerks 1,105
10,942

MEDICAL CORPS.

1 sub-inspector $2,466
1 surgeon 1,469
2 assistants, at $45 per month 1,080
5,015
[Page 555]

STAFF OF THE PRESIDENT.

1 general of brigade $4,500
1 colonel of infantry 2,466
1 colonel of cavalry 2,714
2 lieutenant-colonels of infantry, at $1,653 3,306
1 lieutenant-colonel of cavalry 1,807
1 comandante 1,469
1 captain 803
16 horses, at $6 60 per month 1,267
$18,332

ENGINEERS.

Staff:

4 colonels, at $235 50 per month $11,304
6 lieutenant-colonels, at $150 60 per month 10,843
4 first captains, at $84 60 per month 4,061
4 second captains, at $66 90 per month 3,211
4 lieutenants, at $57 per month 2,736
32,155
Military college 79,676
First battalion of engineers 116,670

ARTILLERY.

General staff 6,797

SPECIAL SCHOOLS OF ARTILLERY.

1 School of Mexico 9,874
3 other schools 41,226
4 brigades of artillery 444,317
6 batteries 119,678
Establishments of construction 76,120

NATIONAL MARINE.

Marine department of the north:

Captain of the port of Vera Cruz:

1 captain of frigate $2,101
1 interpreter 840
1 clerk 840
1 boat and crew 2,160
Office expenses 120
$6,061
Captains of the port at 11 other ports in the Gulf of Mexico 19,011

Marine department of the south:

At 13 ports in the Pacific 17,241
42,313
Medical corps of the army and train 147,995
Battalion supremos poderes 160,550
First corps of carbineers 110,960
National invalid corps 95,334
Generals in reserve 24,992

FIRST DIVISION OF THE ARMY.

Staff:

1 general of division $6,000
2 lieutenant colonels, at $ 1,800 3,600
1 commandante 1,469
2 captains, at $3 14 per day 2,260
1 lieutenant 601
Office expenses 360
814,290
[Page 556]
Mayoria general $6,010
Staff of brigade of infantry 9,011
Mayoria de ordenes 3,298

First battalion:

colonel $2,466
1 lieutenant-colonel 1,652
1 commandante 1,468
1 paymaster 1,595
1 second adjutant 695
1 sub-adjutant 468
8 captains, at $2 23 6,423
8 lieutenants, at $1 50 4,320
16 sub-lieutenants, at $1 30 7,488
1 cornet major 317
1 armorer 317
1 corporal of cornets 180
1 corporal of pioneers 180
8 pioneers, at 44 cents 1,267
8 first sergeants, at 88 cents 2,534
32 sergeants, at 65 cents 7,488
104 corporals, at 47 cents 17,597
24 cornets, at 43⅔ cents 3,773
640 soldiers, at 42 cents 96,768
Allowances 336
157,332
Second battalion 157,332
Staff of second brigade of infantry 9,011
Mayoria de ordenes 3,296
Third and fourth battalions 314,664
Staff of brigade of cavalry 9,011
Mayori de ordenes 3,296

First corps of cavalry:

1 colonel $2,715
1 lieutenant colonel 1,807
1 commandante 1,469
1 paymaster 1,595
2 adjutant sergeants, $2 19 1,577
2 ensign bearers, at $1 54 1,109
4 captains, at $3 14 4,522
4 lieutenants, $1 67 2,405
8 ensigns, $1 54 4,435
1 chief trumpeter 349
1 blacksmith 349
1 armorer 349
1 belt maker 349
1 trumpet corporal 205
1 corporal of pioneers 205
4 pioneers, at 46 cents 662
2 laborers, at 46 cents 331
4 first sergeants, at 97 cents 1,397
16 second sergeants, at 75 cents 4,320
36 corporals, at 55 cents 7,128
8 trumpeters, at 52 cents 1,517
264 soldiers, at 45 cents 42,768
340 horses, at 22 cents 26,922
Allowances 228
108,713
Second corps of cavalry 126,618
$921,882
Second division of the army 921,882
Third division of the army 921,882
Fourth division of the army 921,882
Military command of the federal district 24,107
Command of Vera Cruz $12,605
4 permanent companies 81,837
Fortress of Allua 7,039
101,481
Fortress of Perote 6,438
Command of Tampico 12,605
[Page 557]
4 effective companies $77,713
$90,318
Fortress of Acapulco 6,739
1 permanent company 19,949
26,688
Command of Campeche 12,605
2 companies 39,298
51,903
Command at Mazatlan 51,903
Command at Guaymas 51,903
Command at Colima 26,688
Command at La Paz 39,298
Command at Tepic 39,298
Command at Coatzacoalcos 26,688
Command at Ventosa 39,298
Command at Sisal 39,298
Command at Matamoras 51,903
Command at Tabasco 51,903
Command at Isla del Carmen 39,298
Fortress of Loreto and Guadalupe 6,435
Depot of officers in this capital 43,774
Depot of officers proceeding from the divisions 163,134
Retired corps 191,710
Pensions rehabilitated 169,143
Pensions unimpaired 218,097

MATERIAL AND ARMAMENT.

Reposition of same 587,486

MILITARY COLONIES.

For their re-establishment 500,000
Extraordinary war expenses 500,000
$8,450,990
Total appropriations 18,694,438

Resumé of estimate of expenditures.

Legislative corps $735,360
Executive power 52,880
Judicial power 488,290
Department of foreign relations 124,540
Department of government 1,025,080
Department of justice 380,640
Department of fomento, (public works) 2,292,932
Department of treasury 5,143,726
Department of war 8,450,990
Total 18,694,438

Art. 2. The employés of the federation and of the federal district cannot receive any emolument, excess, addition of salary, or gratuity whatever for the collection of the federal revenues, beyond the salary assigned in the plant of the respective offices.

Hall of sessions of the congress of the Union, Mexico, May 30, 1868.

FRANCISCO ZARCO, President.

Guellermo Valle, Secretary.

Joaquin M. Alcalde, Secretary.

Wherefore I order that it be printed, published, circulated, and that due compliance be given to it.

Palace of the General Government, Mexico, June 17, 1868.

BENITO JUAREZ.

Citizen José M. Garmendia, In charge of the Department of Treasury and Public Credit.

And I communicate the same to you for your knowledge and the consequent ends.


JOSÉ M. GARMENDIA.
[Page 558]

Imports in the state of Guanajuato.

CONSTITUTIONAL GOVERNMENT OF THE FREE AND SOVEREIGN STATE OF GUANAJUATO—SECTION OF TREASURY.

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:

No. 28.

The second constitutional congress of the free and sovereign State of Guanajuato decrees:

Article 1. From the 1st of July next the silver and gold that may be presented at the public assay office of the. State shall pay to the treasury of the same, the first a duty of four and a half per cent. upon its value, and the second three per cent., there being included in the first the duty called “realde mineria.”

Art. 2. From the same date there shall be collected two per cent. upon the treasure that may be extracted from the State, in the same terms in which the duty known as circulation duty has heretofore been collected.

Art. 3. There shall continue to be collected, as a revenue of the State, the five per cent. of transfer of real estate, the duty of fifty cents per “arroba” (twenty-five pounds) upon tobacco in leaf, or sorted, that may be introduced, and one dollar upon the worked.

Art. 4. The duty upon native raw cotton within the State shall cease, and that known as the drainage duty.

Art. 5. The decree No. 10 of this honorable congress is hereby repealed; but this repeal shall not take effect until the 1st of October of the present year.

The governor will be informed of the present and will direct that it be printed, published, and circulated for its due compliance. Dated in Guanajuato the 26th of June, 1868.

JOSÉ ZAMBRANO Y CONTRENAS, President.

José Bribriesca Saavedra, Secretary.

Juan de Dios Belaunzaran, Secretary.

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


FLORENCIO ANTILLON.

Francisco Garcia, Secretary.

Imposts in the state of Michoacan

The citizen Justo Mendoza, constitutional governor of the State of Michoacan de Campo, to all of its inhabitants be it known, that the congress of the same has decreed the following:

The Congress of Michoacan de Campo decrees:

No. 51.

Article 1. From the 1st day of July next the following imposts shall commence to be in force:

I. The duty of circulation at the rate of two per cent., which shall be caused bycoined money taken from the State.

II. That of extraction, which shall be two per cent. upon the value of gold and silverin bullion, the product of the mines of the State.

That of consumption upon native tobacco in leaf, sorted or worked, at the rate of seventy-five cents upon each arroba (twenty-five pounds) of the first class or good, and of twenty-five cents per arroba upon that known as Macuche or Mije, estimating in both cases the gross weight.

That of transfer of real estate reduced to two per cent., which shall be paid in the cases and terms fixed in the laws now in force.

Art. 2. With respect to the duty of circulation the following provisions shall be observed:

I. The payment of the impost shall be made at the place from whence the treasure leaves.

II. The simple transit by the rerritory of the State will not cause this duty; but to enjoy such exemption the introductors must previously justify that circumstance in the [Page 559] first administration, or collection office of the revenues by which they pass in their transit through the State.

III. Nor will this impost be caused when the sum extracted does not amount to one thousand dollars.

Art. 3. The executive will dictate such provisions as may be necessary to make effective the collection of the duty of extraction on gold and silver in bullion, without the necessity of the establishment of the assay offices to which the law of the State No. 11, of the 16th of March, 1835, refers.

Art. 4. The imposts specified in article 1 will cause the fifteen per cent. additional duty in favor of primary instruction; the collection of the same remaining subject, so far as possible, to the laws and regulations in force that have been dictated with reference to both, as well as such as may be issued by the executive for the better observance of this law.

Art. 5. The defraudation of said imposts shall be punished with the penalties and in the terms that the laws have established for the defrauders of the excise.

The executive of the State will direct that the same be published, circulated, and observed.

ANGEL PADILLA, Vice-President.

Luis Gonzaga Gutierrez, Secretary.

Felix Alva, Secretary.

Wherefore I order that it be printed, published, circulated, and that due compliance be given to it.


JUSTO MENDOZA.

Francisco W. Gonzalez, Secretary.

Imposts in the state of San Luis Potosi.

The citizen Juan Bustamente, constitutional governor of the free and sovereign State of San Luis Potosi, to the inhabitants of the same, be it known: That the honorable congress of the State has been pleased to decree the following:

No. 83.

The constitutional congress of the State has thought proper to decree the following: Article 1. The tax on sales upon time and for cash, and upon mortgages, drafts, due-bills, promissory notes, and orders for collection, which at the rate of one-half of one per cent. was imposed by decree No. 60, will be caused in future at the rate of one and one-quarter per cent., with continuance of the exceptions to which article 2 of the said decree refers, and the following:

I. Drafts that have to be protested for non-acceptance.

II. Sales at wholesale which the proprietors of estates may make of their products, outside of the bounds of their estates, and of those made within the limits of the same, whether at wholesale or retail.

Art. 2. The dispositions of decree No. 60, not modified by the present decree, remain in force, as also the obligations imposed upon brokers, judges, and notaries, and those submitted to the syndics outside of the capital.

Art. 3. The present tax shall commence to be caused eight days from the publication of this decree for the sale of merchandize and obligations in the State, and within one month with respect to drafts from without the State.

The executive of the State will take knowledge of the present, and will cause the same to be published, circulated, and obeyed.

Dated in San Luis, the 29th of May, 1868.

MANUEL MURO, President.

Pedro Dionisio Garza y Garza, Secretary.

Roman Fernandez Nava, Secretary.

Wherefore I order that the present decree be executed and complied with, and that all the authorities cause it to be complied with and observed, and that it be printed, published, and circulated for the consequent ends.


JUAN BUSTAMENTE.

Francisco Macias Valadez, Secretary.