Papers Relating to the Foreign Relations of the United States, Transmitted to Congress, With the Annual Message of the President, December 4, 1883

No. 489.
Mr. Frelinghuysen to Mr. Reed.

Department of State,
Washington , January 12, 1883.

No. 127.]

Sir: In continuance of correspondence heretofore touching the export tax of 40 cents per capita levied by the consuls of Spain in the United States upon shipments of cattle for Cuba and Porto Rico, I inclose herewith copy of a letter from the Secretary of the Treasury, showing that between December 2, 1881, and October 13, 1882, there have been collected by the Spanish vice-consul at Key West fees to the amount of $9,260 on 23, 150 head of cattle exported to various Cuban ports.

It is to be noted that the Secretary of the Treasury describes this tax as collected “for affixing the vice-consul’s signature to the manifests of the exporting vessels.”

It is possible that there may be some inexactness in this statement. Article 48 of the Spanish consular tariff fixes this fee in connection with the facturas (invoices) of the shippers, which are to be presented to the consul and by him compared with the manifest and with copies of the conscimientos (bills of lading) given by the master of the vessel, to verify their correctness. Even in this light the transaction is open to the gravest objections as a virtual export tax; but if the fee is charged for simple legalization of the manifest, in addition to the fee separately prescribed for such legalization, it is not only irrational but intolerable.

Your late dispatches indicate a disposition on the part of his excellency the Marquis de la Vega de Armijo to examine the question in the light of equity and international right and comity. It is hoped that a favorable decision in this regard is not far distant; for, in the absence of a recognition by Spain of the justice of our contention, this Government will be reluctantly forced to consider measures whereby a retaliatory charge may be imposed on the Spanish shipments to the United States.

I am, &c.,

FRED’K T. FRELINGHUYSEN.

[Inclosure in No. 127.]

Mr. Folger to Mr. Frelinghuysen.

Treasury Department , January 8, 1883. (Received January 10.)

Sir: I have the honor to transmit herewith for your information, and such action as you may deem necessary, a copy of a letter dated the 22d ultimo, with, two inclosures from Mr. E. Hubbs, a special agent of this Department, from which it appears that a tax of $9,260 has been collected by the Spanish vice-consul at Key West, Fla., on 23, 150 head of cattle, exported from that port since November, 1881, to various Cuban ports by our merchants, and that this tax was levied in the shape of fees, at the rate of 40 cents per head, for affixing the vice-consul’s signature to the manifests of the exporting vessels.

Very respectfully,

CHAS. J. FOLGER,
Secretary of the Treasury.

Mr. Hubbs to Mr. Folger.

Office of Special Agent Treasury Department,
Saint Augustine, Fla. , December 22, 1882.

Sir: I have the honor to forward the inclosed report and letter from Special Employé James M. Currie, and submit the subject-matter thereof for your information.

I would be much gratified with a reply at the convenience of the Department, as the question seems to be a vexed one.

Very respectfully,

ETHELBERT HUBBS,
Special Agent in charge.

Mr. Currie to Mr. Hubbs.

Jacksonville, Fla. , December 14, 1882.

Sir: My attention was some time since called to the fact that the Spanish vice-consul at Key West charges a fee of 40 cents per head for affixing his official signature to manifests of cargoes of beef cattle destined to Cuban ports.

While at Key West, recently, I called upon the consul, who informed me that an old-tariff fixed the fee at that rate: that later instructions directed him to collect 10 cents per ton, but that he, believing this to be an error, had continued to collect at the old rate, 40 cents per head, and that his action had been reported to his Government, but that no instructions had yet been received on the subject. He also informed me that he charges the same rate on horses, and that the rate for sheep is 4 cents per head.

This is a burdensome tax on our stock-dealers, and aggregates a large sum, as will be seen by the inclosed statement of cattle shipments from the port of Key West since November 22, 1881, furnished by the collector of that port.

From this inclosure it will be seen that during the period named the schooner Arie-ties cleared with 100 head of cattle; schooner Sarah Hall, with 1, 152 head; Spanish steamship Habanero, with 275 head; steamship EllieKnight, with 5,716 head schooner Alice Vane, with 100 head; schooner Palma, with 97 head; schooner Asa Eldridge, with 1,305 head; steamship Alabama, with 9,258head; Spanish steamship Guillermo, with 875 head; steamship Lucy P. Miller, with 4,272 head; a total of 23, 150 head, at 40 cents per head, amounting to $9,260 export duty paid by American stock-dealers.

By what right does a foreign official, within our own borders, collect an export tax on American products?

Very respectfully,

J. M. CURRIE.

Memorandum of cattle shipped from the district of Key West, Fla., to Cuban ports from November 22, 1881, to November 27, 1882.

Date.		Name of vessel.	Number of head.	Value.	Destination.
1881. Dec.	2	Le Arieties	100	$1,200	Nuevitas, Cuba.
	4	Sarah Hall	126	1,900	Havana, Cuba.
1882. May	14	do	130	2,000	Do.
	29	do	130	2,000	Do.
June	7	do	130	2,000	Do.
	23	do	130	1,800	Do.
July	9	do	130	2,100	Do.
	21	do	123	2,100	Do.
Aug.	14	do	123	2,100	Do.
Nov.	23	do	130	2,200	Do.
			1,152	18,200
1881. Dec.	6	Spanish steamship Habanero	275	4,000	Nuevitas, Cuba.
	26	Steampship Ellie Knight	98	2,940	Havana, Cuba.
1882. Jan.	19	do	163	4,890	Do.
Feb.	5	do	177	5,310	Do.
May	9	do	324	4,698	Do.
May	15	do	330	4,620	Do.
	24	do	326	4,564	Do.
June	8	do	325	4,450	Do.
	12	do	325	4,450	Do.
	16	do	375	4,550	Do.
	23	do	325	4,550	Do.
	28	do	330	4,620	Do.
July	23	do	324	4,536	Do.
	27	do	326	4,550	Do.
Aug.	1	do	330	5,045	Sagua la Grande, Cuba.
	15	do	313	4,500	Do.
	27	do	310	4,400	Do.
Sept.	26	do	300	4,200	Do.
Nov.	10	do	160	3,000	Do.
	19	do	255	3,500	Do.
	27	do	300	4,500	Do.
			5,716	87,873
1881. Dec.	30	Schooner Alice Vane	100	1,600	Havana, Cuba.
1882. April	1	Schooner Palma	97	1,400	Do.
	11	Schooner Asa Eldridge	129	2,015	Do.
May	14	do	130	2,210	Do.
	31	do	130	2,210	Do.
June	12	do	129	2,210	Do.
	26	do	130	2,210	Do.
July	7	do	131	2,310	Do.
	20	do	130	2,300	Do.
Aug.	1	do	130	2,400	Do.
	30	do	129	2,400	Do.
Nov.	17	do	137	2,200	Do.
			1,305	22,665
1882. May	2	Steamship Alabama	500	$8,000	Havana, Cuba.
	6	do	450	8,500	Do.
	12	do	496	7,000	Do.
	20	do	495	8,000	Do.
	26	do	526	6,390	Do.
	30	do	442	7,514	Sagua la Grande.
June	4	do	422	7,174	Havana, Cuba.
	8	do	496	8,432	Sagua la Grande.
	11	do	500	8,500	Havana, Cuba.
	16	do	510	8,772	Do.
	22	do	516	8,256	Do.
	29	do	416	7,072	Do.
July	3	do	499	8,483	Sagua la Grande.
	5	do	500	8,500	Havana, Cuba.
	12	do	480	8,160	Cardenas, Cuba.
	18	do	486	8,262	Sagua la Grande.
	24	do	502	8,534	Do.
Aug.	1	do	516	8,774	Havana, Cuba.
	7	do	500	8,500	Do.
			9,258	150,823
1882. June	20	Spanish steamship Guillermo	450	7,200	Nuevitas, Cuba.
	26	do	425	7,229	Do.
			875	14,429
1882. July	4	Steamship Lucy P. Miller	284	4,260	Havana, Cuba.
	9	do	320	5,120	Do.
	11	do	320	5,120	Do.
	20	do	277	4,709	Do.
	25	do	300	5,000	Do.
Aug.	2	do	280	4,760	Do.
	9	do	300	5,100	Do.
	14	do	299	5,083	Sagua la Grande.
	22	do	289	4,913	Gibara, Cuba.
Sep.	2	do	261	4,437	Sagua la Grande
	7	do	296	5,032	Do.
	13	do	302	5,134	Do.
	21	do	286	4,862	Do.
Oct.	3	do	211	3,587	Havana, Cuba.
	13	do	247	4,200	Do.
			4,272	71,417

recapitulation.

Name of vessel.	Number of head.	Value.
Schooner Arieties	100	$1,200
Schooner Sarah Hall	1,152	18,200
Spanish steamship Habanero	275	4,000
Steamship Ella Knight	5,716	87,873
Schooner Alice Vane	100	1,600
Schooner Palma	97	1,400
Schooner Asa Eldrige	1,305	22,665
Steamship Alabama	9,258	150,823
Spanish steamship Guillermo	875	14,429
Steamship Lucy P. Miller	4,272	71,417
Total	23,150	373,607