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The net cost of one pound of imported American ham in the city of Mexico in 1878 was therefore 31 cents, or $1 in hams in New York was equal to $2.82 in Mexico!

A similar analysis showed an invoice of ten kegs of cut nails, costing two and a half cents per pound in New York, or $22.50, to have cost 14 16/100 cents per pound, or $141.64, when imported, in the city of Mexico; or $1 value in nails in New York was equal to $0.29 in Mexico. In the case of salt, costing $2 per barrel in New York, the cost of importation was 820.40; or $1 of salt in New York was equal to $10.20 in Mexico! And in the case of (Milwaukee) beer, a barrel costing, on board steamer in New Orleans, $13, cost $35.61 in the city of Mexico. It is clear, therefore, as Mr. Foster points out in connection with the above exhibits, "that articles of the most common use in the United States must be luxuries in Mexico, on account of their high price"; and that while "this would be the case, with such charges, in almost any country, however rich it might be, it is especially so in Mexico, where there is so much poverty."

Again, the Mexican tariff provides that the effects of immigrants shall be admitted free. "But this," writes an officer of the Mexican National Railroad Company, "is practically a dead letter, from the fact that interior duties are levied on everything the immigrant has, before he gets settled: and these are so great that no one goes. I've never known but one case go through Laredo. ... A carpenter, or other mechanic, who desires to get employment in Mexico, has such heavy duties levied on his tools on passing the national or State frontiers, that few are willing or able to pay them. Hence few American mechanics find their way into the country, unless in accordance with special contract."

This practice of locally taxing interstate commerce is in direct contravention of an article in the Mexican Constitution of 1857, and it is said also of express decisions of the national Supreme Court. Several of the leading States of Mexico have at different times tried the experiment of prohibiting it by legislative enactments; but the States and municipalities of the country are always hard pressed to raise money for their current expenditures, and find the taxing of merchandise in transit so easy a method of partially solving their