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ART. 21. The appraisement by weight should be understood as net weight in the third part of this section; and if this can not be ascertained without danger of altering the substances, the net weight given in the original invoices shall serve as the base.

SECTION 6.- Additional articles to the foregoing sections. ART. 22. Articles of which the appraisement is doubtful on account of their size, make, quality, or denoinination, shall be appraised like articles similar to them.

ART. 23. Articles not herein specified, and which are similar to nothing given, shall pay 70 per cent on their principal value, according to original invoices.

Art. 24. For the reduction of foreign moneys, weights, and measures of merchandise shall be observed the following

TABLE OF RELATIONS:

WEIGHTS.

The quintal contains 100 pounds, or 4 arrobas; the arroba 25 pounds; the pound 16 ounces, and the ounce 576 grains.

[blocks in formation]

One meter contains 41.94 inches, and equals
One yard contains 38.88 inches, and equals
One aua, French or Swiss, contains 50.40 inches, and equals

Varas. 1. 165 1.080 1. 400

MONEYS.

20

Pesos. Cents. One pound (£) sterling oquals

5

0 One dollar of the United States equals

1 One shilling, English, equals....

25 One franc equals...

20 One peseta, Spanish, equals. One real de vellon equals ... One florin, German, equals

40 One florin, Austrian, equals

50 One reicbsmark oquals

25 One lira, Italian, equals.

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

1 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 : One bottle of brandy of

Bottles. 20° equals

1.00 21° equals

1. 08 22° equals.

1. 14 23° equals.

1. 20 24° equals.

1. 24 250 equals

1.30 26° equals .

1.36 27° equals .

1.40 28° equals

1. 44 29° eqnals

1. 48 30° equals

1.52 31° equals

1.56 32° equals

1.59

>

One bottle of bravdy of

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

Bottles.

1.64 1.67 1.72 1. 77 1. 78 1.81 1.81

SECTION 7.-Commerce with tho 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...

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

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

4 00 For each horso..

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.

CHAPTER 3.

STORAGE CHARGES.

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 cont.; for the fifth month, 1 per cont.; 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.

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 proceding article:

1st. Baggage.
20. Articles exported for the account of the nation.
3d. Fractions of weight not amounting to one quintal.
4th. Fruits.
5th. Horns.
Art. 38. Wood oxported shall pay 1 cont 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.

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