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CHAPTER VIII.

 Taxation in Mexico — Each State and town its own custom-houses — Practical illustrations of the effect of the system — Cost of importing a stove from St. Louis — Export taxes — Mexican taxation a relic of European mediævalism — The excise or internal tax system of Mexico — A continuation of the old "alcavala" tax of Spain — Effect of taxation upon general trade — The method of remedy most difficult — Parallel experience of other countries — Greatest obstacle to tax reform in Mexico.

all the economic features of Mexico there is no one more novel, interesting, and instructive, and withal more antagonistic in its influence to the development of the country, than the system by which the Government — Federal, State, and municipal — raises the revenue essential to defray its necessary expenditures.

The general characteristics of the Mexican tariff, or system of taxing imports, have been already noticed. But one altogether anomalous and absurd feature of it remains to be pointed out. In all commercial countries, save those which permit the levy by certain municipalities of the