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PERU.

TARIFF MODIFICATIONS.

Extract from law of February 22, 1904, relating to the tobacco duties.

["El Peruano," No. 56, of March 12, 1904.]

ART. 3. Pending the establishment of the regie, tobacco shall be subject to the following taxes:

1. In addition to the import duties fixed by article 1 of the law dated January 14, 1899, and in the customs tariff, there shall be levied in the whole of the Republic a consumption duty on tobacco of every description and origin.

2. The rate of this tax is as follows:

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Tobacco from Mexico or Central and Southern America..
Foreign tobacco of any origin............

.do.... 3.50 .kilog.. 4.00

..kilo, net.. 4.00 ..do.... 4.80

For manufactured tobacco.

Tobacco of foreign origin, other than chewing tobacco or in powder ..kilo, net.. 5.00 Chewing tobacco or in powder of foreign origin .do.... 4.00

Tobacco from Bolivia, Brazil, and Paraguay remains subject to the stipulations of existing international treaties.

3. For the purposes of the collection, unmanufactured tobacco must be held to mean tobacco solely prepared for sale in leaves, carrots (guaña), packets, or under any other form not otherwise worked up, and by manufactured tobacco that which is specially worked up for consumption in the shape of cigars, cigarettes, chopped or cut tobacco, tobacco cakes, and snuff.

4. Unmanufactured tobacco may be warehoused during three years in bonded stores of the State, but shall on removal be liable as from the ninth month to 25 centavos per 100 kilograms or fraction thereof not under 50 kilograms.

The storage shall be payable for every full month, and shall be calculated from the 1st of the month following the date when the tobacco entered the warehouse, every month commenced being considered as an expired month.

5. The depositors shall be liable to the payment of duty on the warehoused tobacco, allowance being made for natural waste the amount. of which shall be determined in regulations affecting the matter.

The holder shall be responsible for any quantities of warehoused tobacco found to be short, if exceeding the natural waste admitted by the regulations.

6. The tax on unmanufactured tobacco shall be payable either within the periods mentioned in section 4 or on the same entering the localities of consumption, at the option of the interested person.

7. The duty applicable to manufactured tobacco imported from abroad shall be paid immediately after clearance through sea or river custom-houses, the entry thereof overland being prohibited.

8. Payment of the duty shall be effected in exchange for printed certificates of payment under the seal of the issuing office and bearing the signature of the collector.

9. Tobacco which shall not be removed from the revenue stores within the time limits fixed in section 4 shall be deemed to be abandoned by the owners. After three notices in writing have been served within sixty days, such tobacco shall be sold by auction in accordance with the formalities laid down in the regulations on the subject. The balance of the proceeds of the sale, if any, shall be remitted to the interested person, the warehouse certificate shall be canceled, the responsibility of the revenue being covered.

10. Unmanufactured native tobacco exported direct from the places of production or any other locality, and also foreign tobacco, manufactured or not, returned or transshipped to a foreign country is free from the consumption tax if proved within one hundred and sixty days to have been cleared through a foreign custom-house.

The revenue office may require a guarantee for the amount of the tax. 11. Save in regard to powdered tobacco or snuff to which the provisions of this paragraph shall not apply, the exporter of manufactured tobacco shall receive the refund of the whole or part of the duty paid, provided that within one hundred and sixty days proof is furnished that the tobacco has been cleared through a foreign custom-house. This refund shall be effected in the following manner:

On native or foreign tobacco cut for cigarettes....
On tobacco manufactured into cigars or cigarettes

Soles.

.kilo, net.. 1.50 ...do.... 3.00

12. Unmanufactured tobacco transported from one place to another in the Republic, whatever be its origin and the distance it has to travel, and also export tobacco, must be accompanied by a special pass from the revenue office, which shall be issued free.

13. Native or foreign manufactured tobacco shall be provided with special marks of control, which shall be furnished by the revenue

office free of charge, and must be affixed in accordance with the provisions of the regulations on the matter.

14. The origin of unmanufactured tobacco shall in the case of native tobacco be proved by a certificate of production from the collector in the place of origin, and in the case of foreign imported tobacco by a certificate from the Consul of Peru, whom failing, the consul of a friendly nation.

15. Tobacco unaccompanied by the certificates referred to in the preceding paragraph shall pay the highest rates of duty chargeable under the present law on foreign tobacco.

20. The municipalities are not allowed to levy on tobacco of any description higher duties than the following:

Unmanufactured native or foreign tobacco in any form..
Manufactured native or foreign tobacco..........

Soles.

.kilo, net.. 0.04 .do.... .08

ART. 4. The customs administrators shall not issue orders for delivery of tobacco of any kind unless satisfied that the consumption duties have been paid.

The papers in proof of payment shall be annexed to the principal copy of each clearance document.

ART. 13. All laws of a general or special character relating to this duty are hereby repealed.

TRANSITORY ARTICLES.

ARTICLE 1. Until foreign tobacco shall pay a consumption duty on importation into Loreto, native tobacco shall only pay in that Department the tax of 2 soles per kilogram at present chargeable.

The Government are, however, authorized to decrease in the said Department this tax of 2 soles per kilogram, and to abate the same to such rate as they shall deem fit in the interests of the growing and consumption of native tobacco.

As soon as the regie shall be established, or when the foregoing circumstances shall have ceased to exist, the Department of Loreto shall be subject to the same system as prevails in the remainder of the Republic.

ART. 2. Stocks of tobacco in the warehouses or factories shall pay the difference between the former tariff and the rates established by the present law. Such payment to be effected within the time and in the form determined by the Executive Power under a special resolution.

TRADE WITH THE UNITED STATES.

The trade of Peru with the United States in 1902 and 1904 is represented by the following figures:

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The foreign countries which chiefly control the Peruvian market with their products are Great Britain, the United States, Germany, and Belgium.

PERUVIAN LINK OF THE PAN-AMERICAN RAILWAY.

Under date of Lima, Peru, September 15, 1904, the American chargé d'affaires, ad interim, transmits a copy of a ministerial decree, issued on the 9th instant, regarding the possibility of finding a suitable point for the terminus of a proposed railway in the eastern regions of Peru, a link of the great Pan-American project. The decree provides for the organization of a new commission of engineers to make preliminary surveys along the following routes: From Cerro de Pasco to Huánuco, following the course of the River Huallaga up to its junction with the Tulumaya at a short distance below the Tingo Maria, and afterwards ascending the course of the said affluent up to its source, and finally crossing the "divortium aguarum" so as to arrive at the sources of the Aguaytico, an affluent of the Louri Ucayali, and descending it until reaching its outlet; and the ordering that the respective studies be made regarding the navigability of the River Pachitea along its whole course by one of the commissions already gone forward.

NEW CONSULAR REGULATIONS.

The Government of Peru has promulgated new consular regulations, which, adopted June 23, 1904, will become operative on January 1, 1905. The full text of the law is to be found in Nos. 7, 8, 10, 11, 13, 18, and 19 of "El Peruano," the official organ of the Government, dated; respectively, July 8, 9, 13, 15, 21, and 22, 1904. “El Peruano,” in its issue No. 23, of August 3, 1904, contains an appendix to the consular regulations referred to. There has also been published in Nos. 10 and 12 of "El Peruano," dated July 12 and 14, respectively, the customs ordinances of the Province of Lima, adopted February, 24, 1903, consisting of 104 articles.

BRIDGE OVER THE MARAÑÓN RIVER.

The "Scientific Review" of Lima (La Revista de Ciencias de Lima) in its issue for May, 1904, contains an interesting article upon the sus

pension bridge now being constructed over the Marañón River at a point 1 kilometer above the prosperous and flourishing town of Balsas. The plans of the bridge show that it will be a work of considerable size and importance, the distance between the main spans being 57 meters, and the length of the floor 75 meters. The height of the bridge above the high-water mark is to be 2 meters 50 centimeters. The total weight of the flooring will be 10,600 kilograms, and that of the railings 3,165 kilograms. The transverse supports upon which the flooring will rest will consist of 50 beams placed at a distance of 1 meter 50 centimeters apart. The bridge is to be of solid construction, and when completed will be of great value in fomenting trade in that portion of the Republic. The bridge will be used principally for mule trains and foot passengers, and will place the town of Balsas in direct. and easy communication with the surrounding country during all portions of the year.

SALVADOR.

MOVEMENT OF VESSELS FOR FIRST HALF 1904.

The "Diario Oficial" of September 12, 1904, contains an interesting table showing the entrance and clearance of vessels to and from the ports of Acajutla, La Libertad, and La Union, during the months of January to June, 1904, inclusive, a résumé of which is as follows:

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The following important governmental order concerning the exportation of cattle has been promulgated:

"ARTICLE 1. There shall be paid for the exportation of each head of cattle, $5 for males and $10 for females.

"ART. 2. For the purpose of securing the observance of this order the authorities, both civil and military, and especially at the frontier, shall require a voucher or waybill certifying to the payment of this tax, said payment to be made in the Government collection office nearest the place from where the cattle proceed.

"ART. 3. A failure to comply with this requirement works a for

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