Page:Mexico in 1827 Vol 1.djvu/489

Rh, as nothing could be so great an obstacle to the progress of Trade as the constant recurrence of the Alcavala, for which, though levied by certain fixed regulations, there was no established scale of value. This important point was left to the discretion of the Vista, (or inspector,) whose valuation, of course, varied in proportion to the price at which an understanding with him was purchased.

Under the present system, the Internation duty is paid upon the same valuation as the Customs, and to the same officers, by which the possibility of collusion, or of arbitrary valuations, is much diminished.

Goods when landed, are lodged in the Customhouse, where they remain until they are "dispatched," as it is termed. This consists in their being examined by the Vista, who determines the value according to the Tariff, which ought to be done within forty days after the goods have been landed. A term of three months is allowed for the payment of the duties. .