Lapas attēli

One bottle of bravdy of

33° equals. 34° oquals 35° equals 36° equals 37° equals 38° eqnals 39° equals


1.64 1. 67 1. 72 1. 77 1. 78 1.81 1.81

SECTION 7.-Commerce with tho republice 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. Manufacturos 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, thoy 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..

$0 35 For each calf, bull, or ox, lean

1 50 For each calf, bull, or ox, fat

4 00 For each horse..

2 00 For each mule

2 50 For each young mulo

1 00 For each colt

1 00 For each bog, lean

25 For each bog, fat

50 For cows, calves, and mares, free.


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 percontage on the principal value of the merchandise established below shall be collected as storage dues.

For the second month, one.fonrth 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, 17 per cent

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


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 ono 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.


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 collecteil 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.


[Translated from decree No. 267, published in No. 377 of the official periodical of Guatemala, under dato

of January 16, 1882.)


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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Oil, cocoaput, cotton-seed, and similar oils
Demijohn, or large glass bottles, covered or not, gross weight.
Nails, iron, for shooing horses and all other uses, gross weight

Cotton, including weight of packing.


Single-barreled, breech-loading, with or without accessories,
Double-barreled, breech-loading, without box or accessories.

Same, with box and accessories
Flowers, artificial, set up, with weight of cardboards and paper.

Same, not set up, with weight of boards and papers
Gauze, cotton, gross weight....

Cotton, embroidered, with weight of cardboard and paper

Linen, embroidered, with weight of cardboard and paper..
Syringes, glass, with weight of packing
Axes, gross weight...
Lawv, cambric, percale, tarletan, &c., cotton, plain, gross weight
Paper, colored, for biuding, lustrous or marbled, gross weight..
Visiting cards:


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

Woolen, pure or mixed, with weight of cords and papers

Silk, pnre 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, not weight

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Oil, cod-liver..

gallon Same, in bottles up to 8 ounces..

dozen.. Sarge, in bottles 11p to 16 ounces

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

..dozen.. S. Doc. 231, pt 5—25

4 00

2 80

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Oil, cod-liver, creosoted, in bottles, up to 8 onnces.

.dozen. Pancreatic of cod-liver, Defresne's or others, botues, to 12 ounces Narcotic, or tranquil balsam..

.. pound.. Oil, essential: Of melissa..

.do. Of cajeput.

.do.. Of bitter orange

do.. Of patchouli Of ilang-ilang

.do... Of cognac, pure

.do. Of pineapple, strawberry, raspberry, and similar

. pound.. Acid: Carbolic or phenic.

do.... Hydrotluoric

do. Oxalic..

.do.. Salicylic...

do.... Valerianio.

.do.. Bismuth, subnitrate

..... Borax, refined, or borate of sodium.

do.... Bromide: Of potassium..

do... Of sodium.

do... Of camphor.

..llo Bougies, Roynal's medicinal.

.dozeu.. Carbonate of potassium, impure pearlash

cwt.. Carbonate of sodium, crystallized

do... Cigarettes, Grimault's Indian, in boxes of 12 cigarettes.

.dozen bois Citrate of cafeine

...ounce. Chloral hydrate

. pound Chloride of lime..

...wt. Codeine.

ounce. Isinglass Cream of bismuth in vials, up to 4-ounce..

dozen Diastase

Of cinchona, Larroche's, in bottles, np to 10-ounce.

dozen Of cinchona, Larrochie's, in bottles, up to 20-ounce

.do... Boldo's, in bottles, to 10-ounce Cocoa, in bottles, to 12-ounce.

do.. Cinchona, royal, simple or ferruginous, bottles, to 10.00pce

.do... Jaborandi, bottles, to tounce

.do... Plasters of thapsia, to 20 centimeters wide.

meter. Ergotine...

Extract of buchu, Helmbold's, in vials, to 4 ounce.
Frait purging, or Grillon's Indian tamarined, or Julien's, boxes, to 12 fruits, dozen

boxes Glycerine :

.. pound.. Japanese drops, bottles of t-ounce.

dozen. Goudron : Guyot's, bottles, to 12-ounce

.do.... Grimault's, bottles, to 12-ounce

do.. Confectionery, medicinal..

pornd.. Granules, Papillard's, or others, in vials, up to 30 granules

dozen. Dialyzed iron, Browai's, Grimault's, in 2-ounce vials

.lo.. Dialyzed, Wyeth's, in 4.ounce vials

.do. Protoxalate of iron, Girard's, in f-ounce vials.

.do.. Perchloride of iron

pound.. Llera's solution of iron, in 8-vunoe vials ......

dozen Ipecacuauha, in powder

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

dozen.. Lacto-phosphate of lime

. pound.. Hoffman's anoiyne.

.do... Liniment, Geneau's, in 10-ounce bottles

dozen.. Malt extract, From user's, or others, in 16-ounce bottles. Nitrate of strontium

-pound.. Oxalate of cerium

do.. Pancreatine, Defresne's, in t-ounce vials

.dozen.. Lozenges : Ot santonine, vermifuge..

.pound.. Of ipecacuanba, gum, mallow, anlphur, tolu, mint, and vichy

..o.. Ayer's cherry pectoral, 4 ounce vials.

dozen Pepsin: Powilered

- ponnd.. Paste (pasta)

cho Boudault's, 1 ounce vials

dozen Nipples, rubber

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

Belloe's carbon, 4-ounce vials
Tarrant's Seltzer A periont, in vials, to 4-ounce

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Pomade, Galopean, vials, or gallipots of ounce
Prussiate of potassium
Quilaya bark, Panama ..
Roots :

Aconite, Columbo, yellow, gentian, angelica, and valerian.
Arnica, pellitary, peony, saponaria, turbų, and chiva
Rhubarb, entirte...

Rhubarb, powdered.
Ayer's remedy, fever killer, in 4-ounce vials
Hall's Siciliav hair renovator, in 8 ouni e vials.
Salicylate of sodium, or other substances, except quivia
Soda, caustic, ordinary
Sozodont, Van Buskirk's, in 2-ounce vials
Sulphide of carbon..
Aniline dyes.
Ultramarine, fine, and ordinary
Valerianate of ammonium.
Vaseline, or petroleum jelly, bottles, to 2 ounce..

Same, in ting, to 2-ounce
Ayer's hair vigor, in 4.ponud vials
Wine of cinchona (quinia), bottles, to 10-011nce.

Same, bottles, to 20-ounce ...
Iodide of sulphur, iron, and potassium

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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 coile 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.







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 rooting; clocks for churches and towers, material for railroad cars, pumps, printing presses, type, paper, and other materials for printing; boats and lighters with their oars and sails, iron and lead pipes, wire for fences, live animals, barrels, pipes, and hogsheads, hoops and staves, gunny bags, gold and silver bullion and coin, books, seeds and plants, fertilizers, rice, beans, flour, meal, corn, potatoes, and other vegetables; ice, personal baggage, and household effects of passengers and immigrants; articles introduced for the use of foreign ministers, for the President and members of his Cabinet, and on account of the Government.

Second class, duty 3 cents per pound.—Hard bread and crackers; coffee, sugar, starch, molasses, honey, corn starch; beef, dried, smoked, or salted; pork, bacon; stoves, pots, and all cooking utensils made of iron; axes, spades, shovels, picks, crowbars, chains, anchors; iron sates; let. ter presses; nails, tacks; iron, steel, brass, copper, tin, and zinc, in bars, rods, or sheets; tar; mineral waters, ginger ale; kerosene and all other oils for fluids or light; common soap; crockery; blank books, pens, pencils, ink; coffee and corn mills; grindstones; paints; epsom and glauber salts; tallow; sole leather; glassware; vinegar.

Third class, 8 cents per pound.-All articles made of iron, steel, tin, brass, or zinc, not specified in other classes; linseed, cod-liver, and almond oils; nuts and tried fruits; spices; lamps, lanterns, chandeliers, chuimneys, globes, candlesticks, &c., not plated or gilded; billiard tables, pianos, organs, chairs, sofas, tables, and furniture of all kinds made of wood; paper, either for writing or wrapping; fish, salted, smoked, or dried; wines of all kinds; sperm candles; carpets made of cotton or mixed with wool; mattresses; mirrors; matches; preserved fruits and jellies; tools for carpenters, blacksmiths, and other trades; bams; china and porcelain wares; sails for vessels, rope, and cordage.

Fourth class, duty 16 cents per pound.Brandy, rum, gin, and other spirits; perfumed soaps and oils; perfumed waters for the toilet; sheetings, shirtings, brown and colored drills, duck and all other cotton fabrics, except prints, lawns, muslins, and other dress goods; cotton and linen threail; rubber and gutta percha goods; surgical, mathematical, and musical instruments; toys, baby carriages, baskets, truuks, valises, carpet-bags, needles, pins, fish-books, buckles; thimbles, except gold or silver; knives with wood handles; brooms, wooden buckets.

Fifth class, duty 24 cents per pound.—Ready-made clothing; socks, caps, gloves, and all other knit goods made of cotton; buttons of all kinds, except silk, pearl, gold and silver; penknives, razors, scissors, knives and forks, sheath knives; linen and mixed drills, tablecloths, towels, napkins; artificial fireworks; canes, whips; umbrellas, parasols of cotton or wool; tanned skins, leather; tea; brushes; photographic instruments and materials.

Sixth class, duty 28 cents per pound.-Drugs, medicines, and chemical preparations; all plated and gilded goods; ready-made ladies' clothing and underwear of cotton; cotton handkerchiefs; essences and extracts; tape, lace, edging, Hamburg, &c., of cotton; wool blankets; clocks; linen shirtings; prints, calicoes, ginghams, and other similar cotton fabrics; nautical instruments.

Seventh class, duty 36 cents per pound.-Woolen or mixed fabrics, such as table covers, stockings, gloves, caps, half hose, &c.; cotton shirts, lawns, piqué, percales, cambrics, linen hosiery.

Eighth class, duty 50 cents per pound.-Fans, except with ivory handles; spectacles, opera glasses, telescopes; boots and shoes of all kinds; linen shirts; clothing made of wool or linen; knives and forks, plated or gilded; corsets, suspenders, elastics; violin and guitar strings; swords,

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