Page:Mexico and its reconstruction.djvu/77

Rh the legislature was not in session, it was represented by a permanent deputation whose announced function was to protect the rights of the legislature from encroachment by the executive.

Public revenues could be increased only with great difficulty in most of the states. The central government monopolized the customs duties as a matter of course. Since the industrial development of the country was small, the states had in their power to tax local developments, a less valuable resource than in better developed lands. The desire of the states and that of the national government would naturally be to burden enterprise as little as possible in order to encourage the entry of capital. Thus they hoped to create greater local wealth, raise the national standard of life and increase the ability of the government to collect greater amounts in taxes without checking the advance of the country.

The taxing system actually in use had its origin in the system developed in Latin countries long before the period of independence. With some exceptions the rate of levy was low. There was in all the states, except Yucatan, a general tax on property, usually reckoned on a percentage of value officially determined for different classes of real estate. Taxes on industry and commerce were general throughout the republic. Both these levies are alleged to be based on practice introduced into Spain through the Roman law. There was a tax on professions, called the patente, drawn on the model of a French tax instituted in 1791. Consumption taxes on various articles were collected, familiar in