domestic produce and manufacture, with three per cent, upon the foreign goods consumed in the territories of the State. The whole yielded, in the year ending January 1826, 247,810 dollars, while the expences of the Government, (contingent included,) amounted to 264,010 dollars. The Governor attributed the deficit (16,199 dollars) to the failure of the Income tax, or Contribucion directa, which, though calculated upon the supposed value of the labour of each individual for three days in the year, only produced 5,042 dollars in all.
The Tobacco fabrica yielded 54,704 dollars; and this, after deducting 22,266 dollars due to the Federation for Tobacco in leaf, left a balance of 32,438 dollars in favour of the State. Great improvements may however be expected in the receipts of this department; the annual profits of the Cigar manufactories of Guanajuato before the year 1810, in the eight "Administraciones" established in the principal towns, having averaged one hundred and fifty-seven thousand dollars.
One hundred and thirty thousand, eight hundred and nineteen dollars were the produce of the Alcavalas, and 30,085 dollars of the Municipal duties. The receipts at the mint did not exceed 27,127 dollars, the quantity of silver raised in 1825 being very small; but this, as well as most of the other branches of the revenue, were likely to increase, and it was expected that the receipts of 1826 would fully cover the expenditure.
