towns on the frontier. Potatoes pay 15 cents per bushel duty. They are 18 to 22 cents per bushel lower here than on the frontier across the Saint Lawrence. Railroad ties are clearly a manufactured article, finished on both sides and in length for immediate use, yet they go into the United States free, as do also telegraph poles and cedar and other fence posts. Iron ore pays a duty of 20 per cent., but up to last year was entered at all sorts of prices. The shipments will be large the coming season. Eggs enter largely into the exports of this consulate. During the year ending June 30, 1881, the declared export of eggs from this consulate amounted to $280,000.* Taking in the amount exported in lots of less than $100 in value, would bring the amount for the year over $300,000. A duty of 1 cent per dozen on eggs imported into the customs districts of Oswegatchie and Champlain, N. Y., and the district of Vermont, would pay the entire expenses of those collection districts, and this without increasing the value or price of eggs to the consumer in the United States. I have looked this matter over carefully, and give suggestions as they have occurred to me for specific duties on the following articles: Hay (if the tariff is changed), $1 per ton of 2,000 pounds. Straw (now free), $1 per ton of 2,000 pounds. Railroad ties (now free), 4 cents each. Telegraph poles (now free), 6 cents each. Iron ore, 80 cents per ton of 2,240 pounds. I take it to be one of the prime duties of a consul to become conversant with these matters, and lay them before his Government, and I feel more willing to this from the fact that the Government of the Dominion loses no opportunity of discriminating sharply against us, and taxing our goods at every turn, and I feel sure that for the reasons stated in regard to butter and potatoes, the consumer in America would not find the price of any of the exportations increased appreciably. SANFORD S. BLODGETT, Consul. UNITED STATES CONSULATE, EXPORT DUTIES OF CANADA. REPORT BY MR. STEARNS. I have the honor to state in reply to your circular under date of February 15, 1883, requesting a list of export duties, that I am informed by the collector of customs at this port that the following is a list of the export duties levied by the Government of Canada, and the articles upon which they are levied: Shingle bolts, per cord, 128 cubic feet, $1. Pine logs, per M feet, $1. SEARGENT P. STEARNS, Consul-General. UNITED STATES CONSULATE GENERAL, Montreal, April 5, 1883. MEXICO. TARIFF LAWS OF MEXICO. REPORT ON THE TARIFF LAWS AND RATES OF DUTY OF MEXICO IN FORCE MARCH 1, 1882. [Translated and arranged by Consul Sutton, of Matamoros.] INTRODUCTORY NOTE. The following translation is taken from the law of November 8, 1880, which was intended to place all laws and regulations concerning the tariff in one book. The copies used in translating were those edited by Emiliano Busto, and published by Aguilar & Sons, Mexico, 1880, and that of the Diario Comercial, Vera Cruz, J. Ledesma, 1881. On November 1 to 15, 1881, the tax on gross weight, which practically abolished the free list, took effect. To this date no new tariff book containing the changes made by that law has been published, and it was found necessary to go through the book, making the additions in pencil. These additions are, in each case, those given in columns headed "Duty for each 100 kilograms gross." To enable any question as to translation or duty to be readily settled by reference to the Mexican original, I have given in the left-hand margin, to the right of the consecutive numbers and in brackets, the numbers of the articles in the Arancel of November 8, 1880. From necessity the metric system is followed, but the American equivalent is given in a footnote. In some cases it has been found very difficult to obtain an English equivalent for articles in the Arancel. Where there has seemed to be a doubt the Spanish original has been given in italics. In other cases several English equivalents of the Spanish original are given. The important circulars issued since the publication of the Arancel are given in Appendix A. Other aclaraciones or explanations have been introduced in the proper alphabetical place. To enable merchants to understand more fully the forms referred to in the text, these, eleven in number, are given in Appendix B, first the English translation and afterwards the originals in Spanish. Following these forms in Appendix B are four brief notes and references to various reports bearing upon this work. A table of contents will be found at the end. WARNER P. SUTTON, Consul. Matamoros, March 22, 1882. UNITED STATES CONSULATE, CORRECTIONS OF THE FOLLOWING REPORT BY CONSUL-GENERAL SUTTON. [Sent in after the regular schedule was in type.] SUPPLEMENTS TO THE MEXICAN TARIFF. SUPPLEMENT No. 1. CORRECTING FOREGOING REPORT. On March 22 I inclosed with my dispatch No. 234 a translation of all tariff laws, &c., in force in Mexico. March 1, 1882, I took particular pains to get, on three occasions, a declaration from this custom-house that I had each and every law in force. Since that date, about 5th instant, learn of new law laying tax of 2 per cent. on import duties and an additional tax on vessels. Said law was published June 1, 1881, and took effect November 16, 1881, but this custom house had no knowledge of it until about April 5 instant. I have borrowed and copied the law from the Diario Oficial, and inclose translation of same with an explanatory note. Also send a note to be introduced after the introductory note in my translation sent with my No. 234: Suggestions as to references; provisions of the law.—This custom-house now enforcing collection for all importations made from November to April. Merchants will protest grounds. Am greatly annoyed that so remarkable a mistake on the part of this custom-house should make the translation lately sent incomplete, but 1 took every precaution to prevent such an occurrence. Referring to my dispatch No. 234, dated March 22, 1882, I have the honor to report a very extraordinary circumstance. With that dispatch I inclosed a translation of the tariff laws and rates of duty in Mexico in force March 1, 1882. In the preparation of the translation I used two copies of the "Arancel" of 1880, similar to those in use in this custom-house. I also obtained from this custom house all circulars, laws, and aclaraciones (explanations) sent to that office since the publication of the "Arancel.” On three several occasions Mr. Guadalupe Fernandez, the auditor (second officer) of the custom house, distinctly assured me that I had every law, circular, or explanation then in force. As I was unable to purchase these circulars, Mr. Fernandez kindly gave me two (another of the three I borrowed), with my only copy of the Arancel, all of which I mailed to the Department, and advised you thereof in my dispatch No. 237, dated March 30, 1882. Early in this month I was inquired of by a broker of this city if I knew anything as to a new tax of 2 per cent. on duties. I said that I did not; but by inquiry at the custom house learned that they had lately been called to account by the treasury department in Mexico for not collecting the duty. It seems from what Mr. Fernandez, above named, informs me, that the law was published last May. It did not emanate from the treasury department, but from that of public works, colonization, &c., and was overlooked by the customs authorities, who are not supposed to be subordinate to that office. They never received any notification as to it until they were reproved for not collecting it. I have at length succeeded in borrowing a copy of the Diario Oficial containing the law, and made a copy thereof, a translation of which, with an explanatory note, is inclosed herewith. It is very important that these should be incorporated with my translation, and the Department will be able to determine how they should be added. It seems to be a most remarkable circumstance that such a law, passed nearly one year ago, and published in the Diario Oficial of June 1, 1881, should not be known or enforced in the third custom-house of the republic. The law itself does not state when it shall take effect, but I am informed by Mr. Auditor Fernandez that they have been instructed that it took effect the 16th day of November last. I am also informed by him that this 2 per cent. is only collected on the regular duty, and not in any case on that specified in the translation sent by me as "duty on 100 kilograms, gross," whether the same be in the so-called free list or in the regular tariff list. I understand, also, from the law that this duty is not collectible at frontier or non-maritime custom-houses. Immediately on receipt of the information as to this law, this customhouse made out bills and sent them to the brokers and merchants in this city, who import goods, for the 2 per cent. on all importations made by them since November 16 last, up to that date, say April 5, instant. The bills aggregate over $10,000 and this custom-house proposes to enforce the payment thereof by arbitrary process. This will be resisted or protested against by those interested, but whether to any result or not, cannot now be told. The grounds on which they propose to appeal or protest against the payment are— 1. That they have in good faith paid all duties of which they had any knowledge since November 16 last, up to April, 1883; that had other duties been required by the custom-house people they would have paid the same at the proper time; that as brokers they have received their pay for importing goods for others and cannot now at this date collect 2 per cent. on all duties paid by them for others since last November; that as merchants they have sold the goods received at certain prices which were made without considering this additional duty. The brokers, in addition, may state that of two firms, one of which was a large importer, one has been closed and the owner returned to Spain, while the other has gone into bankruptcy, and they cannot realize from them the extra amount required by the additional tax. 2. That this is not a maritime custom-house and that all the goods on which this maritime tax is sought to be levied have been received by flat boats from Brownsville, Texas. That as this is a frontier and maritime custom-house all goods coming via Bagdad should pay, and those coming via Brownsville and the flat boats should not pay this extra duty for harbors. 3. That as this is a port in the Zona Libre, and that as the law of the Zona distinctly states that the duties provided thereby are the only import duties which shall be imposed, this 2 per cent. duty should not be collected in this port when goods are imported even if via Bagdad, but only when internated. Of course it is a source of great annoyance to me that I should have put so much time, expense, and labor on my translation, and have sent it off thinking it entirely full and correct, only to learn now of another law to be added. I assure you, sir, that I took every possible care that such a thing should not occur, and, as previously stated, went three several times to the custom-house to inquire if I had each and every law then in force. The ignorance of this custom-house is the only cause therefor, and all the reasons they have therefor is that it was published as coming from another department, and that they had never noticed it or received official notification thereof. WARNER P. SUTTON, Consul. UNITED STATES CONSULATE, Matamoros, April 10, 1882. [Inclosure in Supplement No. 1.] OFFICE OF THE SECRETARY OF STATE FOR PUBLIC WORKS, COLONIZATION, INDUSTRY, AND COMMERCE OF THE MEXICAN REPUBLIC, SECTION 3. The President of the Republic has been pleased to address me the following decree: MANUEL GONZALES, constitutional President of the United States, to its inhabitants, know: That the Congress of the Union has deemed proper to decree the following: ARTICLE 1. The Executive of the Union is authorized to contract with individuals or companies for the construction of necessary works for bettering the maritime service of the ports of the Gulf and of the Pacific. ART. 2. He is also authorized to concede to individuals or companies the construction for a limited time of wharves and railroads for the use of same, of warehouses and machinery for the loading and unloading of goods, allowing to the contractors, according to the circumstances of each case, the collection of a moderate compensation for the time the concession lasts. ART. 3. In the contracts for the construction of the works in the ports the Executive shall exact the guarantees that insure the good conditions of execution of the work and its completion, and can offer bounty to the contractors in the event the works are concluded in less time than that stipulated. ART. 4. To cover the expense required by the works in the ports, whether constructed by contracts or by the administration, and in addition to the sums that may be voted yearly for the same object, the following duties are established in the budget of expenditures: A. Foreign goods introduced in any port of the republic, whether of the Gulf or Pacific, shall pay an additional two per cent. on all the import duties to which they are subjected in accordance with the maritime and froutier customs tariff now in force. B. National and foreign steam and sail vessels arriving at any of the ports of the republic, with or without cargo, excepting only such as enjoy privileges from contracts celebrated previous to this law, shall pay in addition to the established port charges five cents for every ton of register, except those that from stress of weather or damages should put into the port in distress. C. In all ports where the depth of water has been augmented, ingoing and outgoing ships shall pay a duty of $1 for every diametro (decimeter?) obtained on the depth existing previous to the commencement of the works. ART. 5. The duty referred to by fraction A shall be paid by the importers of the merchandise assessed. Those established by fractions B and C shall be paid by the consignees of the vessels for account of said vessels. ART. 6. The contributions imposed by this law shall form a part of the federal rents, and shall be administered by the secretary of the treasury and respective officers. The executive shall preferably apply the proceeds to the improvement of the harbors of the republic, endeavoring to disburse in each of the ports the proceeds of the |