er cent. almojarisfago is on all
kinds of merchandise imported in foreign bottoms, under a valuation
made by the surveyors, in conformity to the respective prices of
the market at the time on importation; it usually is regulated by
an increase of 50% on the prime cost of India goods, and of 33 1/3%
on those from China. This duty may be considered as, in fact, equal
to nine per cent on the former, and eight on the latter.

Six per cent, or the same duty, on all foreign goods, although imported
in national bottoms.

Three per cent on Spanish goods, imported under the national flag,
equal, according to the above estimate to 4 and 4 1/2%.

Two per cent Board of Trade duty, indistinctly on all foreign property,
equivalent to 2 1/2 or 3%.

Twenty-five per cent anchorage dues, levied on the total amount of
the almojarisfago duty.

An additional of two and one-half per cent, a new and temporary duty,
called subvencion, appropiated to the payment of the loan made to
the king by the Cadiz Board of Trade, and leviable on all kinds of
imported goods, and, of course, equal, according to the usual mode
of valuation, to about three per cent.

Three per cent on the exportation of coined silver and gold of the
country, in dust and, ingots.

An additional or duty of subvencion, or temporary duty on the above,
equal to one-half per cent.

One and a half per cent under the same rate, on all kinds of goods,
and equal to two or two and one half per cent.

One and one-half per cent on the amount of the cargo of the Acapulco
ship, on leaving the port of Manila, equal to 3/4% on the real
prime cost.

[Slight concession to the Company.] The company are considered in
the same light as the rest of the merchants, in the graduation and
payment of duties, on such goods as they sell out of their own stores
for local consumption, to the Company, with the exemption only of
the Board of Trade rate of 2% and 3%, on the exportation of silver,
according to a special privilege, and in conformity to the 61st
Article of the new royal decree of 1803.

Besides the duties above enumerated, there is another trifling one
established for local purposes of peso merchante, being a rate for the
use of the king's scales, levied according to an extremely equitable
tariff, on certain articles only of solid weight, such as iron, copper,
etc. The raw materials as well as all kinds of manufactured articles,
belonging to the Islands, are exempt from duties on t