4. Take care that all the agents of the administration faithfully comply with their respective obligations, exacting the proper liability of the persons who may be negligent or who may commit errors prejudicial to the service, and recommend to the governor-general or to the bureau of the colonial department, as the case may be, whatever may be proper when the correction of the offense does not come under their jurisdiction.

ART. 153. The administration of the tax belongs to the central administration of taxes and revenues, under the supervision of the intendance and through the delegation of the latter to the subaltern administrators and mayors, and therefore, in addition to complying with the general provisions of these regulations, it is their duty to comply with the orders which may be communicated by the said central administration with reference to the matter and to furnish the data, notices, and reports which may be asked for with relation to the tax.

ART. 154. In order to effect a compromise or institute any claim before the courts it shall be an indispensable requisite that the plaintiff, if he is subject to the industrial tax and if the action which he may enter should relate to the industry, profession, art, or trade which he exercises, prove by the stub receipt of the collector or by a certificate of the respective local administrator that he has paid the quotas that have been levied against him to date; all under the personal liability of the judges, clerks, and secretaries who permit a compromise or admit a claim or proceed to the steps indicated.

ART. 155. The lawyers, solicitors, and all employees of superior and inferior courts subject to this tax, on commencing the practice of their respective duties, and afterwards at the beginning of each fiscal year, are also obliged to prove, by means of any of the aforementioned documents mentioned in the previous article, that they have paid said tax up to date.

The administrators of the customs houses shall demand a like evidence from those who have business in the customs houses and are subject to the payment of the tax, as also of the foreman.

Every person who, by reason of a profession or public office, is subject to the payment of the tax should, personally or through a representative, transact business in the offices of the state, and in those of the provinces of municipalities is under the same obligation.

ART. 156. The authorities of every kind who by reason of their office must appoint appraisers, experts, or persons for similar duties from among those whose industries or professions are included in these tariffs, must not under their personal responsibility make an appointment of anyone who does not duly prove that he is inscribed. in the roster and who is not up in the payment of the quota corresponding to his industrial tax.

ART. 157. Everyone who, without being included in the roster, exercises any industry, profession, or trade, and even when he is inscribed in the roster under a tariff or class inferior to that to which he belongs, shall be exempt from the liability established in article 144, providing that within the first two months in which these regulations become operative he presents to the authority which formed the roster the duplicate declaration prescribed by article 88.

Approved by His Majesty.

MADRID, June 9, 1893.

MAURA.

SCHEDULES OF THE INDUSTRIAL AND COMMERCIAL TAX FOR THE

PROVINCE OF PORTO RICO.

TABLE OF POPULATION.

FIRST BASIS. Special.

San Juan, Ponce, Mayaguez.

SECOND BASIS.-Towns having custom-houses of the first class handling commerce in general.

Aguadilla, Arecibo, Arroyo, Humacao, Vieques, Fajardo. THIRD BASIS.-Towns having more than 12,000 inhabitants or a custom-house handling exports.

Adjuntas, Bayamon, Caguas, Ciales, Guayama, Hato-Grande, Lares, Guayanilla, Isabela, Naguabo, San German, Utuado, Juana Diaz, Anasco, Cabo-Rojo, Cayey, San Sebastian, Yubacao, Yauco.

FOURTH BASIS.-Towns having from 8,001 to 12,000 inhabitants. Aguada, Camuy, Coamo, Hatillo, Lajas, Manati, Morovis, Piedras, Rio Piedras, Vega Baja, Barros, Carolina, Corozal, Loiza, Las Marias, Moca, Patillas, Penuelas, Sabana Grande.

FIFTH BASIS.-Towns having from 4,001 to 8,000 inhabitants.

Aguas Buenas, Barceloneta, Ceiba, Gurabo, Juncos, Maricao, Naranjito, Rincon, Toa Alta, Vega Alta, Aibonito, Barranquitas, Cidra, Luquillo, Maunabo, Quebradillas, Rio Grande, Sabana del Palmar, Salinas.

SIXTH BASIS.-Towns having 4,000 inhabitants or under. Dorado, Santa Isabel, Trujillo Alto, Hormigueros, Toa Baja.

FIRST SCHEDULE.

General table of the quotas to be levied upon the industries included in this schedule according to the respective bases of population.

FIRST CLASS.

No. 1. Warehousemen or dealers, wholesale or retail, or wholesale only, for their own account or on commission, in hardware, porcelain, crockery, and glassware of all kinds.

No. 2. Warehousemen or dealers, wholesale or retail, or wholesale only, for their own account or on commission, in food stuffs, Peninsular and foreign provisions, codfish, spices, and jerked beef.

No. 3. Warehousemen or dealers, wholesale and retail, or wholesale only, for their own account or on commission, in woolen, worsted, and cotton goods, linen or hempen textures of any kind, and mixed textures, silks, and dry goods.

No. 4. Warehousemen or dealers, wholesale and retail, or wholesale only, for their own account or on commission, in Spanish and foreign wines, aguardientes, and liquors, there being included in this class the manufacturers of native aguardientes who send their products to points within or outside of the island for sale, and those who, purchasing aguardientes, increase or reduce their degrees."

No. 5. Warehousemen or dealers, wholesale and retail, or wholesale only, for their own account or on commission, in coffee, sugar, sirups, and other products of the country.

No. 6. Warehousemen or dealers, wholesale and retail, or wholesale only, for their own account or on commission, in iron or steel, whether in plates, bars, pigs, hoops, and in hardware goods and other metals, and instruments and machinery of all kinds for the industries, agriculture, and railroads.

No. 7. Warehousemen or dealers, wholesale and retail, or wholesale only, for their own account or on commission, in Spanish and foreign flours, rice, beans, and grains.

No. 8. Druggists' shops, with or without a pharmacy, wholesale and retail, or wholesale only, for their own account or on commission. No. 9. Warehousemen or dealers, for their own account or on commission, wholesale and retail, or wholesale only, in hides, tanned skins, and articles for shoes; saddlers and harness makers, and those who store said goods, if they are not included in number 16 of the second tariff.

No. 10. Warehouses and shops, wholesale and retail, or wholesale only, for their own account or on commission, of jewelry and silver

ware.

SECOND CLASS.

No. 1. Warehousemen who sell lead, copper, zinc, or brass, in pig, bars, plates, and tubes, at wholesale and retail.

No. 2. Stores or establishments of ready-made clothing of fine Spanish or foreign fabrics selling said goods at retail.

No. 3. Cafés in which breakfasts, dinners, or suppers are served, and all kinds of beverages and cold meats, including in this group the so-called restaurants.

The bars of the casinos, clubs, or dance halls shall pay 50 per cent of this quota, provided the service of these establishments is leased by a private individual.

No. 4. Eating houses or boarding houses where lodging and meals are furnished.

"See G. O. No. 39, headquarters department of Porto Rico, Dec. 30, 1898.

No. 5. Stores dealing in shirts and other linens, plain or embroidered, collars, cuffs, cravats, and other similar articles, gloves of all kinds, necklaces, buttons, and other trinkets of the same character.

No. 6. Shops selling at retail fine or ordinary articles of light hardware, glassware, objects of bronze and other metals, such as mirrors, chandeliers, lamps, candelabras, and other similar articles for ornamentation.

No. 7. Retail dealers in silk, wool, worsted, fine cotton, hemp, and mixed fabrics or goods of any kind whatsoever.

No. 8. Shops selling gold, silver, bronze, platinum, or wooden ornaments, whether for the pocket, table, or wall, being authorized to have a workshop for the manufacture of the goods they handle in the same building.

No. 9. Shops dealing in textures of all kinds, with a tailor shop and shirt maker.

No. 10. Warehouses and shops of all kinds of new and second-hand furniture, and which rent the same.

These establishments can not have a workshop annexed and may only, as an exception, make some pieces of furniture necessary to complete some suite or clean the latter.

THIRD CLASS.

No. 1. Pharmacies with or without a druggist's shop, retail only, and the makers of pharmaceutic preparations who do not have a drug

store.

No. 2. Tailors who make articles of dress to order, furnishing the goods, but without selling ready-made clothing, cloths, or any other kind of articles.

No. 3. Shops or grocery stores which sell, at retail only, codfish, tea, coffee, sugar, chocolate, fine spices, butters, native or foreign cheese, aguardientes and liquors, sirups of all kinds and native fruits or products, preserves in cans or boxes, Spanish or foreign provisions, pottery, crockery, cigars and cigarettes, having a workshop for the manufacture of cigars.

No. 4. Shops selling at retail hardware, iron, nails, knives and other articles of cutlery, tools and instruments of steel, iron and other metals, wires, and iron cooking utensils.

No. 5. Dealers in beds and cots trimmed with brass, or of polished iron, or enameled.

No. 6. Dealers in ready-made clothing, leather shoes, hempen sandals, and thatch or palm hats for field workers.

FOURTH CLASS.

No. 1. Dealers in meat, considering as such those who kill and sell for their own account."

No. 2. Stores dealing in stained, painted, or white paper or wall paper.

No. 3. Dealers in foot wear of all kinds, even though engaged in the trade of shoemakers at the same time.

a See G. O. No. 39, Pars. 2 to 7, headquarters department of Porto Rico, Dec. 30, 1898.

No. 4. Confectioneries, with or without a kitchen, including the manufacture of sirups and sugar comb.

No. 5. Grocery stores selling, at retail only, codfish, tea, coffee, sugar, chocolate, fine spices, butters, native and foreign cheese, aguardientes and liquors, sirups of all kinds and native products or fruits, preserves in cans or boxes, Spanish and foreign provisions, pottery, crockery, and cigars and cigarettes, without having a shop for the manufacture thereof, purchasing the cigars from other shops.

When the sales are at wholesale, they shall pay for No. 5 of the first class.

No. 6. Shops in which writing, wrapping, and printing paper is sold, as well as all kinds of office articles.

No. 7. Stores dealing in hats of all kinds, trimmed and untrimmed, for ladies, gentlemen, and children.

These establishments are authorized to have in the same business place a workman to arrange hats and to sell insignia, decorations, and other military articles.

No. 8. Warehouses and dealers in lamps of all kinds, water-closets and pipes, water and gas.

These establishments are authorized to have in the same business place a shop for the installation of water and gas pipes.

No. 9. Stores for the sale and renting of pianos, organs, and musical instruments, wind or string, being permitted at the same time to sell music and all kinds of musical compositions.

No. 10. Warehouses and dealers in sewing machines and coffee and rice mills, etc.

No. 11. Dealers in silverware, shoes, and traveling goods made of leather, but without a shoemaker in the store.

FIFTH CLASS.

No. 1. Dealers in ice at wholesale and retail or at wholesale only. No. 2. Warehouses for bricks, tiles, lime, or chalk.

No. 3. Hair-cutting shops, where, besides cutting, shaving, or curling the hair, perfumery articles are sold.

No. 4. Stores in which sabers, swords, estocs, and clasps for belts, and other civil or military insignia and decorations are sold, being at the same time permitted to sell other military goods by having themselves registered in the fourth class.

No. 5. Stores selling cigars, cigarettes, and cut tobacco at wholesale and retail without having a workshop annexed. ʊ No. 6. Retail dealers in native untanned hides.

No. 7. Stores handling perfumery exclusively.

No. 8. Baking establishments and ovens for the baking of bread, with or without the sale of said articles. abc

No. 9. Stores dealing in instruments used in mathematics, physics, surgery, navigation, optics, and electrical and telephonic apparatus. No. 10. Warehouses and stores dealing in books of all kinds, maps, and other articles for education, even though on commission.

See G. O. No. 39, paragraphs 8 and 9, headquarters department of Porto Rico, Dec, 30, 1898.

See G. O. No. 39, paragraph 1, headquarters department of Porto Rico, Dec. 30, 1898.

See G. O. No. 39, paragraphs 2 to 7, headquarters department of Porto Rico, Dec. 30, 1898.