This export duty on cork has given great offense to the cork producers and
dealers, and is likely to drive much of this industry from Portugal to Spain
and Algeria; and thus result in injury rather than benefit to this
kingdom.
Other measures of taxation are under consideration by the Cortes,
particularly a new income tax, the imposition of which is strongly resisted,
especially by the commercial classes and the landed proprietors, whose
opposition is likely to result in the defeat of the ministry if the measure
be pressed to a vote. I will, however, not speculate on probabilities, but
reserve farther remarks until the Cortes close their session, an event which
cannot be far distant.
[Inclosure 2 in No.
320.—Translation.]
Decree of April 23, 1880.
Ministry of Foreign Affairs,
Office of the
Minister.
We, Dom Luis, by the grace of God King of Portugal and the Algarves,
&c., mak known to all of our subjects, that the general Cortes have
decreed the following law
Article 1. All cork exported for foreign
countries or the Portuguese possessions, o the adjacent islands, will
pay the following duties:
In the rough or sheets, 30 reis each 15 kilograms; cork manufactured into
squares, 100 reis each 15 kilograms; cork in shavings, and virgin cork.
5 reis each 15 kilograms.
§ Solus. Cork wood manufactured into corks for
bottles to be free of all export duty.
Art. 2. Coal imported into the continent of the
kingdom, or the adjacent islands will pay a duty of 300 reis per ton.
The duty will be levied on the weight as declared in the manifest and
bill of lading, dispensing with reweighing. When, however, the
[Page 865]
fiscal authority has reason to
doubt the accuracy of the weight declared, it shall proceed as present
custom-house regulations require.
§ 2. For every ton of coal embarked for use by foreign or international
steamers, 150 reis a ton will be returned.
Art. 3. Coke imported into the continent of the
kingdom or the adjacent islands, will pay a duty of 600 reis a ton,
subject to the provisions of section 1 of article 2.
Art. 4. Cotton-seed oil imported into the
continent or adjacent islands, will pay a duty of 700 reis a
decalitre.
Art. 5. Coffee imported into the continent or
adjacent islands, will pay 120 reis a kilogram, shelled or uushelled.
When burnt and ground, and all imitations thereof, including chicory,
will pay 140 reis a kilogram.
§ Solus. Provided, that coffee of the
production of the Portuguese colonies imported in Portuguese vessels,
shall pay in the custom-houses of the continent and adjacent island
one-half the duty imposed by this article.
Art. 6. Until the 30th June, 1881, the
“additional tax” imposed by the law of the 18th March, 1873, will be
raised to 2 per cent., but only upon articles imported and entered for
consumption.
- § 1.
- The increase of the “additional tax” on merchandise of March
18, 1873, referred to in the only section of article 1 is
excepted, as well as the whole tax on coal and coke.
- § 2.
- On this increase of “additional tax” the 3 per cent. of
emoluments will not be collected.
Art. 7. All legislation to the contrary is
hereby repealed.
Dated at the Palace
of the Ajuda, this April 23, 1880.
- The KING.
- Henrique de Barros Gomez.
Text of the law by which Your Majesty having sanctioned the decree of
the general Cortes of the 19th April, 1880, which fixes the export
duty on cork, and those of import on coal, coke, cotton-seed oil,
and coffee, and also temporarily increasing the additional tax of
March 18, 1873, to 2 per cent. upon the value of merchandise
imported and entered for consumption; coke and coal excepted, being
merchandise exempted from all taxes.
By Your Majesty.
Verified:
