such privilege to defraud the exchequer, without necessity to give time nor to advise in anticipation.

III. The employés of the port or frontier custom-house that gives entry to goods in transit exercise in respect to them all the faculties that the laws concede, relative to the foreign merchandise destined for consumption in the republic.

The effects in transit can be examined when passing the national territory by the fiscal agents of the federal Government.

IV. The merchandise in transit comes accompanied by corresponding invoices and manifests, with the certificate of the respective consuls, in the form and terms as expressed in articles 24 and 30 of this tariff, respecting foreign merchandise that is imported for consumption in the republic.

V. For the discharge and dispatch of the goods in transit, whatever may be their class or quantity, it is necessary to present in triplicate the respective petitions, as per model No. 10, to the custom-house, so that the merchandise can be revised at once, practicing the corresponding operations to ask the "guia," or document of transit, which must precisely go with the mentioned goods, which "guia," or document of transit, must have fastened to it one of the copies of the petition.

VI. The foreign merchandise in transit pays, when the document of internation has been given at the port or frontier custom-house where it arrived, 5 per cent in money of the duties of importation fixed in this tariff, and one dollar for each two hundred pounds gross weight. These duties are the only ones paid to the federal treasury of goods simply in transit, being free from all other additional and even municipal charges wherever the locality by which they are conducted.

VII. Foreign coffee transported through the national territory will not pay the duty of one dollar per package when the distance, crossed before leaving the republic, does not exceed 30 leagues.*

VIII. Goods transported go by the route designated in the "guia." In case the conductors deviate from the route designated the goods and beasts and carts conducting them are confiscated.

IX. The persons introducing the effects in transit give a bond to the satisfaction of the collector of the respective custom-houses for the total amount of import duties which correspond to the goods, that in case when the time that was given has expired, and the respective return documents have not been presented.

The time being concluded for presenting the return document, as named in the original permit, without such presentation having taken place, then the bond will be made effective without any allegation whatever to the contrary.

X. The time for the presentation of the return document is oue day for each three leagues that the goods have to travel to get out of the national territory, and ten days more for each piece of fifty leagues without exceeding the total time of three months, in the cases as in fraction I of this article, and six months as in that of II.

XI. When the merchandise in transit arrives at the port or frontier custom-house to leave the country, the packages will again be examined by the collector of the port appraiser and commander of the guards, confronting the same with the petition that ought to be fastened with the transit document or pass, and finding overything in conformity they will give the return document.

XII. When in the revision that has to be made in the custom-houses where the goods in transit enter, appear differences in the documents that have come from the original port, or in dispatching in the custom-house from where sent, are differences in the documents extended by the transit, the penalties established in this tariff will be applied, considering the merchandise as a common or ordinary importation, and under the same basis and quotas, and not in the part proportional to them as in the duties of transit.

XIII. The preventions contained in this chapter are not applied to the merchandise in transit by lines of railroads, whose owners have celebrated contracts with the Mexican Government that contain special stipulations as to transit of merchandise and passengers, which stipulations ought to be the same as the respective regulations that have been issued by the executive.

CHAPTER XVII.

OF EXPORT.

(See note 2, Appendix A.)

ART. 78. I. All the products and national manufactures, with the exception of Mexican antiquities, are free of duties when exported, which exportation continues pro

* One league about 2.6 miles.

hibited, and the gold, silver, precious woods and orchilla, which pay the duties, as follows:

II. Coined silver money in dollar pieces that go to the ports and frontier customhouses, pay in the place of their extraction 5 per cent. and gold per cent. (This has been abolished; it now pays at the place of exportation. See Appendix A.) III. Small coins of gold or silver that go to the ports and frontier custom-houses for circulation, pay at exportation the 5 per cent. and a half per cent., as cited in the fraction above.

IV. Gold or silver in coin, in bullion, or in silver work that is sent to the ports and frontier custom-houses for exportation and circulation, travel with the respective pass that is issued and given by the chiefs of the federal treasury office, if the valuables leave the place where he resides.

The chief of the stamp office belonging to other places from where the money comes, or the chief collector of the taxes in the federal district, if it comes from that place. V. A. Silver bullion pays at the time of exportation 5 per cent. as duty of exportation, $4.41 per hundred on the same value as duty of coinage, and $2 for a piece that does not exceed 135 marks for revenue and assay.

B. Gold bullion pays at its exportation per cent. on its value as export duty; 4.618 per cent. on the same value for coinage duty, and $2 that does not exceed 135 marks as a revenue and assay duty.

C. Silver bullion extracted from mines of the territory of Lower California pays as export a single duty of 5 per cent. on its value, calculated at $8 for one silver mark. VI. Worked silver in any form shall pay 5 per cent. of its value upon exportation without prejudicing the duty for assaying and smelting, which must be paid.

VII. Foreign coined gold and silver shall not pay export duties, but carriers of such money are obliged to provide themselves with corresponding permits to carry said money to the ports.

VIII. Coined gold or silver, and silver wrought or in bullion, destined for export or circulation in ports and frontier towns, that travel without the permit provided for in fraction IV of this article, shall fall under the penalty of confiscation, remaining in all the rest subject to the conditions of the same article.

IX. A. (See note 1, Appendix A.) Wood for construction and for cabinet work shall pay $1.55 per ton's weight when exported from a qualified port.

B. When export is made from a point on the coast not qualified, shall be paid in the custom house which authorized the corresponding permit, $1.55 for each ton which the exporting vessel measures, without other deduction than which is occupied by national effects, previously loaded in the same.

C. The wood which is shipped upon the dock shall pay $1.55 per ton, besides that which it may have paid for that which the vessel measures under the penalties, in case of exporting clandestinely, of the loss of the wood.

X. Archil shall pay an export duty of $10 per ton.

XI. Vessels, foreign and national, which arrive in ballast at ports of coasting trade with the exclusive object of loading stock or wood, are not obliged to solicit permits for loading from the maritime custom-house, having to bring in every case the corresponding manifest, according to the provisions in part III of article 31 of this tariff law.

XII. Vessels to which the preceding prevention refers cannot arrive at any bar or roadstead which is not the coast port mentioned in its manifest, except in case of necessity, in which case it shall proceed according to the preventions contained in Chapter X of this tariff law.

XIII. Seaport custom-houses shall prevent the carrying from the country, from whatever coast-point to the qualified ports, in vessels with or without decks, under the vigilance which they consider sufficient for avoiding fraud.

XIV. For the exportation of national fruits and effects, petitions in quadruplicate shall be presented, according to model No. 11, subjecting said exportation to the provisions in the general regulations of the maritime and frontier custom-houses. ART. 79. National vessels, and in fault of them, foreign vessels, after having finished discharging in the port or ports to which they may have come destined, shall be able to pass to any coast-point, even when there is no custom-house, even for coasttrade, with the object of loading national effects, having previously obtained the permission of the collector of the corresponding custom-house.

CHAPTER XVIII.

PASSENGERS AND THEIR BAGGAGE.

ART. 80. The following rules shall be observed for the landing of passengers and the dispatch of their baggage.

I. All foreigners that arrive at the ports of the republic can land as soon as the vessel comes to anchor, with their baggage, and when the landing is at night or at an

hour when the custom-house is closed, each passenger shall be permitted to carry with him a small bulk containing only clothing for use.

II. The examination of baggage shall be made with liberality, prudence, and moderation. The passengers shall not be detained more time than is indispensable for the examination of the packages which they bring, and if foreigners are not able to understand or speak the Spanish language, any of the employes who can interpet shall assist and advise them of the requisites and formalities to which they are subject. III. Respecting clothing and personal adornments, the qualification of the quantity and quality which will not cause duty will be arranged by the just prudence of the collectors.

IV. The following other clothing and ornaments the passengers can import free of duties:

A. Two watches and chains.

B. One hundred cigars; 40 packs cigarettes.

C. One-half kilogram of snuff.

D. One-half kilogram smoking tobacco.

E. One brace of pistols, equipments, and up to 200 charges.

F. One sword.

G. One rifle, musket, or gun, equipments, and up to 200 charges.

H. One pair of musical instruments, except pianos and organs.

V. All effects not comprehended in the above concessions, and which are brought by passengers in small lots for any gift, will pay the duties fixed in the tariff, having to make a manifestation of them, specifying them, which shall be presented at the custom-house before verifying their dispatch.

VI. When used furniture comes in the equipage of the passengers, account shall be taken of its damage in order to adjust the duties.

VII. If the passengers are artists of any opera company, dramatic, comedy or other, besides the general exceptions conceded in the previous articles, it is permitted them to introduce free of duty their property and necessary adornments with such as go to form part of their equipage and that are not excessive in quantity. When collectors think that there is abuse in the introduction they will form an invoice and collect 55 per cent. on the value, or appraisement, which will be done in the same form which is provided for goods that pay on their appraisement.

ART. 81. Collectors will make certain that there be distributed among the passengers before the dispatch of their baggage printed copies of this chapter in Spanish, French, English, and German, that they may be informed of the obligations to which they are subject.

ART. 82. Excepted to the provisions referred to in Article 80 are the equipages brought by foreign ministers accredited near the Government of the Republic, whose equipages will not be registered.

CHAPTER XIX.

INTERNATION.

ART. 83. Foreign goods which have paid import duties according to this tariff can be internated to other parts of the Republic; subject to the provisions of the following

articles:

ART. 84. I. In internating foreign effects the shipper shall present to the customhouse a duplicate petition according to model No. 9 (see Appendix A), one of which shall have the proper stamp according to fraction VIII, Article 106, of this tariff. The duplicate does not need stamps.

The treasurer of the custom-house shall certify at the foot of same model that the import duties are paid or secure to be paid to the satisfaction of the collector, and in this permission shall be given the permit to leave, which shall be noted in the proper garitas (guard-house). This permit will cover the merchandise until its final desti

nation.

II. The same petition shall be presented to the custom-house for the introduction of foreign effects which are free of duty, this fact being certified at the foot by the auditor.

III. The custom-house shall not dispatch documents of internation if those interested do not arrange the merchandise according to legal forms.

ART. 85. I. The document mentioned in the previous article being the evidence that the goods have paid the import duties, all foreign merchandise proceeding from any custom-house and travels without such document is subject to the payment of triple duties, and shall be seized when discovered, notifying the owner or conductor, so that he can choose the judicial or administrative proceedings in the terms provided by Article 91 of this tariff.

This notification shall be made to the office of the treasury in the State where the seizure was made by the chief of the respective section of the counter-guards, or to the principal tax office in the federal district.

II. The choice of methods of proceedings mentioned in the previous article must be made by the end of twenty-four hours after the receipt of the goods in the corresponding federal office, to the end that justice in the same may be established and followed, whether it be administrative or the case consigned to the district court for the choice of the interested, or in general, when bodily fines may be imposed, besides the triple duties.

III. Those that internate foreign merchandise by the frontiers of the Republic are obliged to return to the custom-house the internation documents within the date which the collectors fix as prudent.

IV. The foreign merchandise referred to in the previous fraction can be examined by the counter guards or treasury officers while in transit, and federal employés making the examination shall note on the said documents.

V. At the place of final destination of foreign merchandise proceeding from the frontiers, the internation documents shall be viewed by the treasury officials in the capitals of States, by the chief collector of taxes in the federal district, and by the collector of stamp taxes in any other locality.

VI. The act of viewing these documents shall be verified by copying in a book. The said document shall be returned to the interested parties, certified that they have been copied with exactness, expressing the page of said copy, from which they have the right to give certifications that are asked by those interested.

VII. Goods introduced to be exported can be sold in whole or in part while in transit, provided the owner or person in charge of them goes before the companies, or sections of the counter-guard, or the respective treasury chiefs, which officers shall make the proper note on the internation documents, previously confronting the merchandise with the documents which cover them.

VIII. Merchants internating merchandise by the frontiers, and who without just cause do not return the internation documents named in fraction III of this article within the designated time, incur the penalty of a fine consisting of 50 per cent. of the import duties, to the end that proper bond be given to the satisfaction of the collector, and under the responsibility of this, before expediting the respective internation documents.

IX. The documents returned to the custom-houses shall be noted for this and filed as vouchers in the book of proceedings, to be remitted to the secretary of the treasury every four months, with a statement showing the documents expedited and those settled.

X. The packages whose internation is asked at the frontier custom-house shall be presented to be crossed, in presence of the designated employé of the custom-house, with hempen cords solidly adjusted and fastened at the ends by a lead seal containing the name of the office and other things directed by the secretary of the treasury that he may deem advisable.

The seals are furnished by the custom-house, which will keep proper account of them. When the custom-houses have none of these seals, this fact will be stated by the collector upon the internation documents.

XI. Packages of foreign merchandise proceeding from the frontiers and which without just cause go on the road without the seals provided in the previous fraction, even when they carry the corresponding internation document, shall pay therefor 25 per centum of the proper import duty in the offices of the respective treasury chiefs, and the documents shall not be vised until the said duty has been satisfied.

XII. The fine fixed in the previous fraction for goods which go without seals is intended to find out without prejudice if they are contraband; being without said seal without just cause is sufficient reason for detaining.

CHAPTER XX.

CONTRABAND AND PENALTIES.

ART. 86. These are cases of contraband:

I. The clandestine introduction of goods by the coasts, ports, river banks, or other points not qualified for foreign commerce.

II. The introduction of merchandise by the ports or frontiers without the documents provided in this tariff or in unusual hours, to avoid the intervention of the customhouse employés and the payment of duties.

III. The discharge, bringing in, or carrying goods to the ports and frontiers without the previous consent of the custom-house employés and without the formalities provided by this tariff.

IV. Falsifying the quantity or quality of goods which properly manifested pay more duties.

V. The omission of one or more packages of a vessel's cargo from the general manifest which the captain is bound to carry.

VI. The internation of goods without documents accrediting their legal entry and payment of the corresponding duties.

hour when the custom-house is closed, each passenger shall be permitted to carry with him a small bulk containing only clothing for use.

II. The examination of baggage shall be made with liberality, prudence, and moderation. The passengers shall not be detained more time than is indispensable for the examination of the packages which they bring, and if foreigners are not able to understand or speak the Spanish language, any of the employés who can interpet shall assist and advise them of the requisites and formalities to which they are subject. III. Respecting clothing and personal adornments, the qualification of the quantity and quality which will not cause duty will be arranged by the just prudence of the collectors.

IV. The following other clothing and ornaments the passengers can import free of duties:

A. Two watches and chains.

B. One hundred cigars; 40 packs cigarettes.

C. One-half kilogram of snuff.

D. One-half kilogram smoking tobacco.

E. One brace of pistols, equipments, and up to 200 charges.

F. One sword.

G. One rifle, musket, or gun, equipments, and up to 200 charges.

H. One pair of musical instruments, except pianos and organs.

V. All effects not comprehended in the above concessions, and which are brought by passengers in small lots for any gift, will pay the duties fixed in the tariff, having to make a manifestation of them, specifying them, which shall be presented at the custom-house before verifying their dispatch.

VI. When used furniture comes in the equipage of the passengers, account shall be taken of its damage in order to adjust the duties.

VII. If the passengers are artists of any opera company, dramatic, comedy or other, besides the general exceptions conceded in the previous articles, it is permitted them to introduce free of duty their property and necessary adornments with such as go to form part of their equipage and that are not excessive in quantity. When collectors think that there is abuse in the introduction they will form an invoice and collect 55 per cent. on the value, or appraisement, which will be done in the same form which is provided for goods that pay on their appraisement.

ART. 81. Collectors will make certain that there be distributed among the passengers before the dispatch of their baggage printed copies of this chapter in Spanish, French, English, and German, that they may be informed of the obligations to which they are subject.

ART. 82. Excepted to the provisions referred to in Article 80 are the equipages brought by foreign ministers accredited near the Government of the Republic, whose equipages will not be registered.

CHAPTER XIX.

INTERNATION.

ART. 83. Foreign goods which have paid import duties according to this tariff can be internated to other parts of the Republic; subject to the provisions of the following

articles:

ART. 84. I. In internating foreign effects the shipper shall present to the customhouse a duplicate petition according to model No. 9 (see Appendix A), one of which shall have the proper stamp according to fraction VIII, Article 106, of this tariff. The duplicate does not need stamps.

The treasurer of the custom-house shall certify at the foot of same model that the import duties are paid or secure to be paid to the satisfaction of the collector, and in this permission shall be given the permit to leave, which shall be noted in the proper garitas (guard-house). This permit will cover the merchandise until its final desti

nation.

II. The same petition shall be presented to the custom-house for the introduction of foreign effects which are free of duty, this fact being certified at the foot by the auditor.

III. The custom-house shall not dispatch documents of internation if those interested do not arrange the merchandise according to legal forms.

ART. 85. I. The document mentioned in the previous article being the evidence that the goods have paid the import duties, all foreign merchandise proceeding from any custom-house and travels without such document is subject to the payment of triple duties, and shall be seized when discovered, notifying the owner or conductor, so that he can choose the judicial or administrative proceedings in the terms provided by

Article 91 of this tariff.

This notification shall be made to the office of the treasury in the State where the seizure was made by the chief of the respective section of the counter-guards, or to the principal tax office in the federal district.