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One meter contains 41.94 inches, and equals

One yard contains 38.88 inches, and equals

One ana, French or Swiss, contains 50.40 inches, and equals

MONEYS.

Varas.

1. 165

1.080

1.400

One pound (£) sterling equals ...

One dollar of the United States equals
One shilling, English, equals...

One franc equals...

One peseta, Spanish, equals.

One real de vellon equals....

One florin, German, equals.

One florin, Austrian, equals

One reichsmark equals..

One lira, Italian, equals.

One peso, Spanish, Peruvian, Mexican, or Chilian, equals

Pesos. Cents.

5

25

20

5

40

50

25

20

ART. 25. Import duties shall be paid in the manner and with credit as follows: 1st. The part of the import duties which goes toward the amortization of the bonds of the public debt shall be paid without credit.

2d. Of the part which should be paid in cash, half shall be paid at the end of the two months and the other half at the end of four, without interest, counting from the date of the declaration of examination. If the cash part amounts to less than one hundred dollars it shall be paid without credit.

3d. For the cash portion referred to in the preceding article, the owner or consignees of the merchandise shall sign notes or warrants to the order of the administrator of the respective custom-house.

4th. The administrators may demand further satisfaction, whenever they think proper, security, or a second signature from debtors for import duties.

ART. 26. The bonds of the public debt, demanded or excepted in payment of import duties, in whole or in part, shall be admitted when the corresponding quantity amounts to the integral value of the bond with its interest; fractions being collected in cash.

ART. 27. For the reduction of brandies to 20° Beaumé, when its proportion of alcohol may exceed this grade, the following table shall be observed:

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SECTION 7.-Commerce with the republics of Central America.

ART. 28. The manufactures and natural products of Central America shall be free from all duties on their introduction into the republic.

ART. 29. Brandies are excepted paying the duty established in the second part of section 5 of this chapter, and also articles prohibited or of illicit commerce.

SECTION 8.-Commerce with the Mexican Republic.

ART. 30. Manufactures and natural products of the Mexican Republic which may be introduced by way of the terrestrial frontiers shall pay for duties of importation 25 per cent. on the appraisement of similar articles fixed in sections 4 and 5 of this chapter.

ART. 31. If there be no similar articles, they shall pay 20 per cent. of the value of said articles in the market.

ART. 32. From this disposition of the preceding articles the following articles are excepted and shall pay duties as follows:

For each bottle of brandy to 20° Beaumé..

For each calf, bull, or ox, lean

For each calf, bull, or ox, fat

For each horse..

For each mule

For each young mule

For each colt

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$0 35

1 50

4.00

2.00

2.50

1.00

1.00

25

50

ART. 33. Articles prohibited and of illicit commerce shall remain subject to the dispositions of this code.

ART. 34. Merchandise introduced into the republic may remain in the customhouses for the term of six mouths, and the percentage on the principal value of the merchandise established below shall be collected as storage dues.

For the second month, one-fourth per cent.; for the third month, one-half per cent.; for the fourth month, three-fourths per cent.; for the fifth month, 1 per cent.; for the sixth month, 1 per cent

ART. 35. The charges referred to in the preceding article shall be cumulative, so that for six months 34 per cent. shall be charged, and the month commenced shall be considered as concluded.

CHAPTER 4.
EXPORT DUTIES.

ART. 36. Manufactures and natural products exported by sea or land shall pay as sole duties 20 cents for each quintal, gross weight.

ART. 37. The following articles are excepted from the dispositions of the preceding article:

1st. Baggage.

2d. Articles exported for the account of the nation.

3d. Fractions of weight not amounting to one quintal.

4th. Fruits.

5th. Horns.

ART. 38. Wood exported shall pay 1 cent for each 10 feet, board measure.

ART. 39. Manufactures or fruits of the country whose exportation may be estab lished in the ten years following the publication of this code shall be exempt from the payment of export duties during the period indicated.

CHAPTER 5.

TEMPORARY DISPOSITIONS.

ART. 40. The 25 per cent. on the appraisement of additional duties established by the decree of June 16, 1879, shall continue to be collected entire, during one year, counting from the date in which this code goes into operation. In the second year two-thirds of this shall be collected, and during the third year one-third, which, being concluded, the said additional duty shall be entirely extinguished.

ART. 41. The following articles are excepted from paying the 25 per cent. additional duties:

1st. The articles comprehended in the third second of the second chapter. 2d. Empty sacks, ordinary, for exporting the fruits of the country.

3d. Manufactures and natural products of the republics of Central America and those which, coming from the Mexican Republic, are introduced by way of the terrestrial frontiers.

APPENDIX.

[Translated from decree No. 267, published in No. 377 of the official periodical of Guatemala, under date of January 16, 1882.]

ADDITIONAL ARTICLES TO THE FISCAL CODE.

ART. 1. The following articles shall pay 25 per cent. on their appraisement:

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ART. 2. The following articles shall pay 70 per cent. on their appraisement:

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Slates, carboard or stone, with or without slate pencils, gross weight.
Lamps, gross weight.

Cord:

Woolen, pure or mixed, with weight of cords and papers..
Silk, pare or mixed, with weight of cardboards and papers..
Table ware:

Of gilt or plated metal, or false gold or silver, net weight..
Of pewter, britannic metal, or other similar, net weight.

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Samne, in bottles up to 16 ounces

..do.

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Cod-liver, with cinchona and bitter orange, Ducout's or others, in bottles up to 10 ounces ..dozen..

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70

S. Doc. 231, pt 5-25

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Fruit purging, or Grillon's Indian tamarined, or Julien's, boxes, to 12 fruits, dozen

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Sirup, reconstructing, of lacto-phosphate of lime, hypophosphites, or of iron, vials up to 8-ounce.

.dozen..

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Lacto-phosphate of lime

Hoffman's anodyne..

Liniment, Geneau's, in 10-ounce bottles

Malt extract, Fromuser's, or others, in 16-ounce bottles.

Nitrate of strontium

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Oxalate of cerium

do..

4.00

2.80

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Nipples, rubber

gross..

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Pills, Ayer's, Indian, Jayne's, Radway's, Moffat's, in vials or boxes, to 36 pills. dozen..
Powders:

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ART. 3. The appraisement expressed in the preceding article shall also serve as a basis for the appraisement of the articles which in the second and third parts of section 5, chapter 2 (Title 1, Book I), of the fiscal code are referred to the merchandise expressed in that article.

ART. 4. The articles specified in articles 1 and 2 shall also pay the 25 per cent. on the appraisement, additional duties, in the terms expressed in article 40 of the fiscal code.

NOTE.-The 25 per cent. additional duties mentioned in the above article and in article 40 of the fiscal code is reckoned on the appraisement and not on the duties; so that the duties on an article given in the tariff at 70 per cent. are in reality 70+25=95 per cent. of the valuation.

In addition to this, a tax of $1 per cwt. is levied on all merchandise entering the custom house in Guatemala City for the benefit of the municipality.

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REPORT BY CONSUL BURCHARD, OF RUATAN AND TRUXILLO.

The tariff of Honduras divides merchandise into ten classes, and imposes a duty on the gross weight of each bale, barrel, package, &c., at a fixed rate per pound, which rate ranges from 3 cents to $1.50.

The following table contains all of the principal articles of merchandise imported from the United States, divided into their respective classes, with the duty corresponding to each.

First class, free.-Agricultural and mining machinery, steam engines, saw-mills, lumber, shingles, iron and wood buildings, brick, lime, cement, coal, slate, zinc, and other materials for roofing; clocks for churches

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