he date of American occupation the paper
cost from 35 cents to $3 a sheet. On deeds, wills, and other similar
documents the paper cost from 35 cents to $37.50 per sheet, according to
the value of the property concerned. Failure to use even the lowest-priced
paper involved a fine of $50.

"There was also a municipal tax on the slaughter of cattle for the market.
This privilege was sold by the municipal council to the highest bidder,
with the result that taxes were assessed on all animals slaughtered,
whether for the market or for private consumption, with a corresponding
increase in the price of meat.

"Another tax established in 1528, called the _derecho_ _de averia_,
required the payment of 20 ducats ($16) by every person, bond or free,
arriving in the island. In 1665 this tax was increased to $22, and
continued in force to 1765, thus retarding immigration, and, to that
extent, the increase of population, especially of the laboring class.

"An examination of these taxes will show their excessive, arbitrary, and
unscientific character, and how they operated to discourage Cubans from
owning property or engaging in many industrial pursuits tending to benefit
them and to promote the material improvement of the island.

"Taxes on real estate were estimated by the tax inspector on the basis
of its rental or productive capacity, and varied from 4 to 12 per cent.
Similarly, a nominal municipal tax of 25 per cent was levied on the
estimated profits of all industries and commerce, and on the income derived
from all professions, manual occupations, or agencies, the collector
receiving 6 per cent of all taxes assessed. Much unjust discrimination was
made against Cubans in determining assessable values and in collecting the
taxes, and it is said that bribery in some form was the only effective
defense against the most flagrant impositions."

Some of the experiences of this period will be considered in special
chapters on Cuba's alleged revolutions and on the relations of the United
States to Cuba and its affairs. One point may be noted here. The wave of
republicanism that swept over a considerable part of Europe and over the
Western Hemisphere, from 1775 to 1825 had its direct influence in Spain,
and an influence only less direct in Cuba. In 1812, Spain became a
constitutional monarchy. It is true that the institution had only a
brief life, but the sentiment that lay beneath it persisted and had been
repeatedly a cause of distu