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180 as "portazgo" the operation of which is thus described by United States Consul Turner, in a recent report to the State Department: "Under the present general tariff, lumber, horses, cattle, hogs, and some other products, can be imported from foreign countries free of duty; but, if any of these same products are brought here (La Paz) from any part of Mexico, an excessive duty is imposed upon them. Cattle may be landed here from California free of duty; but, if a poor 'ranchero' brings a cow to La Paz to sell, he must pay a duty of $2 upon it—that is, if he brings it by water; for it is one of the curiosities of this regulation that all articles introduced by land enter free, and all brought by water pay duties. The enforcement of this law is universally complained of, all over the Territory, and induces all to become smugglers."

In fact, trade is so hampered by this system of taxation, that one can readily understand and