e of
Puerto Rico." It embraced every object, and provided for all the
various incidents that could instil life and vigor into an infant
colony. It held out the most flattering prospects to industrious and
enterprising foreigners. It conferred the rights and privileges of
Spaniards on them and their children. Lands were granted to them
gratis, and no expenses attended the issue of titles and legal
documents constituting it private property. The quantity of land
allotted was in proportion to the number of slaves introduced by each
new settler. The new colonists were not to be subject to taxes or
export duty on their produce, or import duties on their agricultural
implements. If war should be declared between Spain and their native
country, their persons and properties were to be respected, and if
they wished to leave the island they were permitted to realize on
their property and carry its value along with them, paying 10 per cent
on the surplus of the capital they had brought. They were exempted
from the capitation tax or personal tribute. Each slave was to pay a
tax of one dollar yearly after having been ten years in the island.
During the first five years the colonists had liberty to return to
their former places of residence, and in this case could carry with
them all that they had brought without being obliged to pay export
duty. Those who should die in the island without heirs might leave
their property to their friends and relations in other countries. The
heirs had the privilege of remaining on the same conditions as the
testators, or if they preferred to take away their inheritance they
might do so on paying a duty of 15 per cent.

The colonists were likewise exonerated from the payment of tithes for
fifteen years, and at the end of that period they were to pay only 2
12 per cent. They were equally free, for the same period, from the
payment of alcabala,[49] and at the expiration of the specified term
they were to pay 2 12 per cent, but if they shipped their produce to
Spain, nothing. The introduction of negroes into the island was to be
perpetually free. Direct commerce with Spain and the other Spanish
possessions was to be free for fifteen years, and after that period
Puerto Rico was to be placed on the same footing with the other
Spanish colonies. These concessions and exemptions were contained in
thirty-three articles, and though, at the present day, they may seem
but the abolition of unwarrantable abuses, a