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62 Durango and Michoacan, at the end of the first century of independence, did not collect any municipal taxes.

There was little freedom of action allowed the cities. Their small budgets had to be submitted to state authorities for approval before they could go into effect. In most states the same was true of all the more important municipal decisions even if not of a fiscal nature.

There were some variations in local government but the municipality had no wide range of organization such as we are familiar with in the United States. The ayuntamiento, or town council, was elected by an indirect system. The people voted for electors who in turn chose the councilmen. The powers of the council were largely deliberative. The real executive officers were not under its direction or control. The municipalities regularly had but small power to raise money. They could not undertake important public works.

The general character of their income may be illustrated by the list of taxes levied in the municipalities of the State of Aguascalientes at the end of the first century of Mexican independence. It comprised levies on irrigation, public amusements, slaughterhouses, stables, vehicles, professional licenses, weights and measures, rentals, on fattening hogs, bandstands, pawnshops, buildings in construction, restaurants, stands or chests in the portals of churches, gambling places, warehouses, saloons, lotteries, firearms, traveling salesmen, checks, and certain classes of peddlers. Some of these branches