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Instruction for the Assessment and Collection of the Tar. Arr. I. As soon as our Lord, the King, shall have determined upon the amount of the Tax, the same shall, forthwith, be communicated to the General Direction of the Revenues and to the General Treasury.

II. The General Direction of the Revenues shall make the Assessment, according to the Regulations provided in Article XXV of the Royal Decree of the 30th May last; and shall transmit it to the Secretary of State for the Finance Department, for the approval of His Majesty.

-111. This being obtained, the Direction shall cause the said Assessment to be printed and transmitted to the Intendants of Provinces, and Sub-Delegates of the Maritime Provinces, the Original remaining in the Accomptant General's Office.

IV. The Accountant General's Office shall draw up the Accounts of each Province, according to the details which the Principal Officers of the Provinces shall, conformably to the General Instructions of the 16th of April, 1816, transmit to that Department.

V. The Intendants and Sub-Delegates shall cause the Principal Accountants to notify to each of the Towns within the District of their Province, the quota of the Tax which falls to its portion.

VI. This quota shall be conformable to the General Assessment to be made, agreeably to Article II, and, with respect to the administration and payment of Duties in the Capitals and Privileged Ports, care must be taken that there be included in the Assessment, the incomes derived from the Agriculture, Industry, and Commerce of the Land immediately adjoining the said Capitals and Ports, although the Proprietors thereof may be resident in the said Capitals and Towns.

VII. The Principal Accountant shall lay the Assessment before the Intendant or Sub-Delegate, which Assessment shall be examined, and undergo such changes and modifications as may be considered proper, with the concurrence of the Bishop, or Ecclesiastic deputed by him, the Senior Regidor of the Capital, the Royal Syndic, the Admi. nistrator General, the said Accountant, and the Assessor of the Reve

nues.

VIII. The Intendant or Sub-Delegate shall transmit the Assessment, by hand, to all the Towns of the Province: and he may communicate the same through the medium of the Sub-Delegates of the District, whenever it can be so done, with a view to dispatch and economy.

IX. A complete Copy of the Assessment shall be forwarded by the Intendant or Sub-Delegate to the General Direction of the Revenues, which shall transmit the same to the Accountant General's Office

X. In the Chief Towns of Districts, the Administrations and Ac. countants of the Monopoly Revenues shall have the controul of the Receipts, and of the Disbursements out of the Tax.

XI. The Intendant or Principal Sub-Delegate of the Province shall, for this purpose, transmit to the Sub-Delegates of Districts a Certificate of the Principal Accountant, describing the amount to be assessed upon each of the Towns within the limits of their respective Territory.

XII. For the Personal Assessment in the Capitals and Privileged Ports, with respect to the Lands adjoining, as provided in Article VI, as in all the other Towns of the Province, there shall be formed a Junta, composed of the Corregidor or Principal Alcalde, of the Bishop, or such Ecclesiastic as he may appoint, or, if there be no Bishop, of the Rector, of the Senior Regidor, of the Royal or the Ordinary Syndic, and of the Secretary of the Municipality; the latter, however, having no vote.

In the Towns in which there are more than one Rector, the Senior one shall be a Member of the Junta.

XIII. The Junta sball elect, by a plurality of votes, 2 or more Persons of integrity and intelligence as qualified Assessors, who, having been sworn, shall proceed to the Assessment of the Personal Tax.

XIV. The Assessment must be confined to the amount specified in the Order communicated by the lotendant or Sub-Delegate, with an addition of 3 per cent, and no more, for the expenses of collection and transmission to the Provincial Treasury or District Depository.

XV. All the Inhabitants of the Towns, and the non-resident Proprietors of the neighbourhood, shall be liable to this Tax, for the incomes derived by them from lands, cattle, establishments, manufactories, trades, and commercial sources, within the limits of each Town; the secular and regular Clergy shall also be liable for all mortmains, lands, houses, proceeds, and rents, of every kind whatsoever, of which they are in possession ; excepting only the Secular Clergy, so far as regards Tithes, and Surplice Dues.

XVI. The qualified Assessors shall assign the quotas with the greatest equity, avoiding as much as possible all unfairness and cause for complaint; and they shall potify to the Junta, in a clear and circumstantial manner, the data upon which they have proceeded in fixing the amount of the personal quotas.

XVII. The Junta shall rectify the Assessment whenever there may he occasion for so doing, and shall forthwith order the formation of General Lists, in which shall be specified the names of the Contributors, and their quotas for the lands, houses, incomes, trade, and commerce, they may possess or carry on.

XVIII. The Inhabitants not contributing shall be entered in the above Lists; their quotas being left in blank.

XIX. Upon the completion of their labours, the Assessors shall be sworn to their having duly fulfilled the duty of their Office, and a Certificate of the same shall be signed by the Members of the Junta, and by the said Assessors.

XX. The Assessment shall be published in the Halls of the Municipality, and shall be exhibited for 15 days, in order that all concerned may

have due information thereof. XXI. Within this term of 15 days, the Junta shall hear all those who have any complaints to make; and shall, with the advice of the qualified Assessors, make what they consider a just Award.

XXII. If the Complainant be not satisfied with the decision, be may appeal to the Inteudant or Principal Sub-Delegate of the Province, who shall, with the assistance of the Junta of the Capital, make a fresh Award, which shall be final.

XXUI. All conplaints shall be heard and finally decided upon, within the period of 30 days from the publication of the Assessment; reserving for future consideration any redress which may be solicited.

XXIV. After the 30 days shall have expired, the Assessment shall be immediately commenced and executed, without admitting any further complaints.

XXV. If for the redress of grievances, or for the more exact Assessment of the Tax, one or more of the Contributors require the general admeasurement of the Lands of the District, the valuation of the houses, or the like, the same shall be allowed, without, bowever, preventing the regular collection of the Tax, the Complainants being indemnified in the after-payments; and this shall serve as a rule upon all occasions, with the condition that the necessary expenses be defrayed by the Parties themselves, and the admeasurement, and valuation, be executed by such Person or Persons as the Junta may appoint.

As the information acquired by the above admeasurement and valuation of Property, within the limits of each Town, will be advantageous to the Coutributors in general, and of permanent utility, the Contributors who have advanced the sums necessary for such admeasurement and valuation, shall be indemnified in the next Assessment, the amount being added to the quota of the Tax of the District.

XXVI. Of all these operations, notice shall be given to the Inten. dant, or Sub-Delegate of the Province, the particulars of the proceedings being at the same time forwarded to him, who, after taking due care that an account of them shall be entered in the Chief Accountant's Office of the Province, for the necessary objects, shall transmit it to the General Direction, which shall forward it to the Department of Encouragement and Adjustment, (Fomento y Balanza,) in which are collected all Statistical details.

XXVII. For this year, and until His Majesty shall determine otherwise, the Towns may continue to receive the income arising from the use of Public Places, (pucslos publicos,) and from other sources of which they have hitherto availed themselves, in order that the produce thereof may be applied towards their quota of the Tax; but the particulars thereof must be given to the Intendant or SubDelegate of the Province.

XXVIII. The payments of the quotas of the Tax into the Treasuries and Depositories shall be made in 3 instalments, in the same manner, and with the same formalities, that are provided in Articles LXXIII, C, and CVIII, of the Instruction, dated the 16th of April, 1816.

XXIX. The Official Correspondence of the District Monopoly Administrations with the Capital of the Province, and that of the latter with the Direction, upon the subject of the Tax, shall be conducted in the manner pointed out in the same Instruction.

XXX. The same Duties as those which are now collected, including the Importation Duties and Imposts, shall continue to be levied at the Ports and Frontier Custom-houses.

XXXI. The Tax shall effect no change whatever in the Regulations established for the Coasting Trade of the different Ports of the Kingdom and of the Islands.

XXXII, The goods, produce and effects of the Kingdom and of America, shall pass from place to place, without Certificates or Documents of any description ; but the bearers or transporters of the same must exhibit them before the Administrations, or Offices of Entry, of the Capitals and Privileged Ports, in order that the Duties to be charged upon them may be paid.

XXXIII. There shall be no alteration made in the Regulations established for the circulation of money, or for gold and silver plate.

XXXIV. The Regulations prescribed by the General Revenue Instruction, for the investigation and controul of Accounts, shall be maintained in the Capitals and Privileged Ports.

XXXV. No Permit shall be necessary for the circulation of Foreign goods, provided the Custom-house Seal testifies that the usual Duties have been paid; but such goods must be exhibited in the Capitals and Privileged Ports, in the same manner as has been pointed out in Article XXXII, for the produce of the Kingdom.

XXXVI, If Foreign goods shall not have been duly sealed, or not have been exhibited at the said Capitals and Ports, according to their quality and quantity, the Owners of them shall be proceeded against in conformity with the Laws.

XXXVII. If it be discovered tbat the Seals of Foreign goods are counterfeit, the Owners thereof shall be proceeded against with all the rigour of the Law.

XXXVIII. The General Direction of the Revenues shall proceed immediately to the formation of Tariffs for each of the Capitals and Privileged Ports in which the Taxes are managed by Administrations, and shall so regulate the Duties upon Goods, that, after they have been collected upon their entrance, no further Duties shall be levied

upon them.

XXXIX. The Persons holding Appointments under the Government, but who are not actually employed, shall, while they continue unemployed, receive two-thirds of their Salary; but if some of them be found to possess the requisite activity and intelligence, for obtaining in the Towns the statistical information from which will result the great advantage of regulating the Tax, entirely and generally, with the justice and fairness which His Majesty desires, the Intendants and Principal Sub-Delegates shall appoint them to this task, advising the Direction thereof, in order that it may possess the requisite information, and that an active Correspondence may be established between the said Parties so employed, and the Chief of the Department called de Fomento y Balanza. Madrid, the 1st of June, 1817.

MARTIN DE GARAY.

CORRESPONDENCE betreen The United States and

Spain, relative to the Imprisonment of Richard W. Meade, an American Citizen, for an alleged Debt, at Cadiz.1816, 1817.*

Papers received from Mr. Erving. No.

1816.

Page. 1. Mr. Erving to Mr. Monroe, Secretary of State.. Madrid, 28th September. 600 2. Mr. Erving to Don Pedro Cevallos...

Madrid,.... 27th August. 600 3. Don Pedro Cevallos to Mr. Erving.

Madrid, 10th September. 604 4. Mr. Erving to Don Pedro Cevallos..

Madrid, 16th September. 604 5. Don Pedro Cevallos to Mr. Erving..

Madrid,... 17th October. 606 6. Mr. Erving to Don Pedro Cevallos..

Madrid,...21st October. 606 7. Mr. Erving to Don Pedro Cevallos..

Madrid,...25th October. 608 8. Don Jose Pizarro to Mr. Erving..

Madrid,.. 7th November. 608

1817. 9. Mr. Erving to Mr. Monroe, Secretary of State.. Madrid, ..... 12th May. 608

1816. 10. Mr. Erving to Don Jose Pizarro.....

Madrid, 25th December. 608

1817. 11. Mr. Erving to Don Jose Pizarro.....

Madrid,.... 14th March. 609 * Presented to Congress, in Message of 28th January, 1818.

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