the towns is said to be about nine per cent of what the State has exacted; but in this there is no common rule. Thus, under date of April 9, 1886, an official of the "Mexican National Railroad" writes: "Goods destined for San Luis (i. e., via railway) pay a local tax in Laredo, Mexico, but on arrival at San Luis pay a municipal tax. These taxes are eternally changing, and are sometimes prohibitory. Take lumber, for example. Three months ago there was a municipal tax of thirty dollars per one thousand feet. This has now been reduced to one dollar per one thousand feet; but there is no certainty that the old tax will not be restored." Nor is this all. For the transit of every territorial boundary necessitates inspection, assessment, the preparation of bills of charges, and permits for entry; and all these transactions and papers involve the payment of fees, or the purchase and affixing of stamps. Thus, by section 377 of the tariff law of December, 1884, it is ordained "that the custom-house shall give to every individual who makes any importation, upon the payment of duties, a certificate of the sum paid, which certificate, on being presented to the administrator of the stamp-office in the place of im-
in the State itself. The case, therefore, will not occur, that the same goods pay twice over the duties of consumption."—Report of the Mexican Secretary of Finance, 1879.
