goods which we cannot, or at least do not produce. A reciprocity
treaty with such a people means, therefore, giving them a splendid
annual subsidy.

Taxed by the government to the very last extreme, the landlords,
shopkeepers, and all others who work for hire have also learned the
trick of it, and practice a similar game on every possible victim.
Seeing a small desirable text book in a shop on the Calle de Obrapia,
we asked the price.

"Two dollars, gold, senor," was the answer.

"Why do you charge just double the price one would pay for it in
Madrid, Paris, or New York?" we asked.

"Because we are so heavily taxed," was the reply, and the shopman went
on to illustrate.

Each small retail store is taxed three hundred dollars for the right
to do business. As the store increases in size and importance the tax
is increased. A new tax of six per cent. on the amount of all other
taxation has just been added, to cover the cost of collecting the
whole! A war tax of twenty-five per cent. upon incomes was laid in
1868, and though the war has been ended ten years it is still
collected. Every citizen or resident in Havana is obliged to supply
himself with a document which is called a cedula, or paper of
identification, at an annual cost of five dollars in gold. Every
merchant who places a sign outside of his door is taxed so much per
letter annually. Clerks in private establishments have to pay two and
one half per cent. of their quarterly salaries to government.
Railroads pay a tax of ten per cent. upon all passage money received,
and the same on all freight money. Petty officials invent and impose
fines upon the citizens for the most trifling things, and strangers
are mulcted in various sums of money whenever a chance occurs,
generally liquidating the demand rather than to be at the cost of time
and money to contest their rights. The very beggars in the streets,
blind, lame, or diseased, if found in possession of money, are forced
to share it with officials on some outrageous pretext. All these
things taken into consideration show us why the shopkeeper of Havana
must charge double price for his merchandise. We have only named a few
items of taxation which happen to occur to us, and which only form a
commencement of the long list.

It is nearly impossible at present to collect a note or an account on
the island. Several of the guests at the Telegrafo had come from the
United States solely upon these fruitless errands, e