sels,
230 " " 20 "
80 " " 25 "
55 " " 10 "
26 " " 30 "
3 " " 36 "
2 " " 24 "
2 " " 45 "
about 50 from 1 to 8 per cent, and the rest free of duty.

"The preceding articles imported in foreign vessels are subject
to an increased duty, at the following rates:--

1150 articles at the rate of 1/8 more,
80 " " 1/4 more,
10 " " 1/2 more.

"There is, besides, a duty of 'consumo,' principally at the
rate of 1/8 of the respective duties, and in some very few
cases at the rate of 1/4 and 1/2.

"Thus the duty of 15 per cent levied, if the importation is by
a Spanish vessel, will be increased by the 'consumo' to 20 per
cent. And the duty of 20 per cent on the same articles, in
foreign vessels, will be augmented to 27 per cent.

"The duty of 20 per cent will be about 27 in Spanish vessels,
and in foreign vessels, on the same articles, 36 per cent. The
duty of 25 per cent, will in the whole be 33 per cent by
Spanish, and by foreign vessels 44 per cent.

"The duty on articles, amounting to seventy-three, imported
from America, vary from 1 to 15 per cent, with double the duty
if in foreign vessels.

"The articles of importation from Asia are--sixty-nine from the
Phillipines at 1 to 5 per cent duty, and thirty-six from China
at 5 to 25 per cent duty, and can only be imported in Spanish
ships.

"The articles of export are fourteen, with duties at 1 to 80
per cent, with one-third increase if by foreign vessels.

"There are eighty-six articles of importation prohibited,
amongst which are wrought iron, tobacco, spirits, quicksilver,
ready-made clothing, corn, salt, hats, soap, wax, wools,
leather, vessels under 400 tons, &c. &c. &c.

"There are eleven articles of exportation prohibited, amongst
which are hides, skins, and timber for naval purposes."

Such a tariff contrasts strangely with that of this country, in which 10
per cent is the basis of duty adopted for importations of foreign
manufactures, and 5 per cent for foreign raw products.

Can we wonder that, with such a tariff, legitimate imports are of so
small account, and that the smuggler intervenes to redress the
enormo