for any port, 6-1/4 per cent. on tariff
valuation.

Spanish flag for a foreign port, 4-1/2 per cent. on tariff valuation.

Spanish flag for Spanish port, 2-1/4 per cent. on tariff valuation;
except leaf tobacco, which pays 12-1/2, 6-1/4 and 2-1/4 per cent.,
according to the flag and destination.

An additional per centage, under various pretexts, is also levied on the
total amount of all duties.

Foreign flour is subject to a duty that is nearly prohibitory.

Gold and silver are free of import duty, but pay, the former 1-1/4 and
the latter 2-1/4 per cent., export.

Every master of a vessel, on entering port, is obliged to present two
manifests of his cargo and stores,--one to the boarding officers, and
the other at the time of making entry and taking both the oaths,
twenty-four hours after his arrival, with permission of making any
necessary corrections within the twelve working hours; and every
consignee is required to deliver a detailed invoice of each cargo to
his, her or their consignment, within forty-eight hours after the vessel
has entered port, and heavy penalties are incurred from mere omission or
inaccuracy.

The tonnage duty on foreign vessels is 12 rials, or $1.50, per register
ton.

On vessels arriving and departing in ballast or putting in in distress
no duty is levied.

Besides the tonnage duty, every foreign square-rigged vessel entering
and loading incurs about $85 expenses, besides $5.50 for each day
occupied in discharging. Foreign fore-and-aft vessels pay about $15 less
port charges.

The tonnage duties and port charges are very high. Foreign vessels pay
$8.50 per ton. In the port of Havana an additional duty of 21-7/8 cents
per ton is levied on all vessels for the support of the dredging
machine.

The wharf charges on foreign vessels are $1.50 for each 100 tons
register.

The light-house duties, officers' fees, etc., vary at the different
ports of the island, but are exorbitantly high in all. At Baracoa, for
instance, the following is the tariff of exactions:

Tonnage duty, per ton, $1.50
Anchorage, 12.00
Free pass at the fort, 3.00
Health officer, 8.00
Interpreter, 5.00
Inspector's fee for sealing hatchway, 5.00
Inspecting vessel's register, 8.00
Clearance, 8.00

The actual expenses of