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Teziutlan, State of Puebla; population, 12,000; on branch of National Railway of Mexico; 100 miles (162 km.) from Puebla. Products: Gold, silver, copper, fruits, beaus, cereals.

Ticul, State of Yucatan; population, 20,000; 50 miles (80 km.) from Merida. Climate, hot. Products: Henequen, corn, sugar cane, timber, etc. Industry: Weaving of fibers. The business done is fair. Ticul is “made" by foreign salesmen. It is reached by United Railway of Yucatan, about 3 hours from Merida.

Tlacolula, State of Oaxaca; population, 6,000; on Mexican Southern Rail. way; 19 miles (33 km.) from Oaxaca. Products: Sugar, wheat, corn, beads, pulque, cattle.

Tlacotalpan, State of Vera Cruz; population, 6,000; situated at junction of San Juan and Papaloapam Rivers. Mail boats from Alvarado to Tuxpee. Products: Cattle, cotton, coffee, tobacco, sugar cane, corn, rice, cacao, aguar. diente. Industries : Distilleries, cotton mill, ice plant, aerated waters, chocolate factory. Bankers: Juan A. Chazaro, Sucesores; Correa & Chazaro; Ingenio Sante Fe, S. A. Hotels: Cuauhtemoc, Casa de Huespedes.

Tlalpam, Federal District; population, 5,000; 10 miles (16 km.) from Mexico City; reached by electric cars. Carretera to Mexico City, Cuernavaca, and San Angel.

Tlaxcala, State of Tlaxcala; population, 3,000; 86 miles (139 km.) from Mexico City, 23 miles (37 km.) from Puebla; reached by railroad. Produets: Corn, wheat, rice, beans, timber. Hotels: Guillot, Nuevo, Universal, Mexico, Progreso.

Topolobampo, State of Sinaloa; on Topolobampo Bay; 63 miles (109 km.) from El Fuerte, reached by Kansas City, Mexico & Orient Railway, average time of trip 414 hours; 500 miles (800 km.) east of San Francisco. Steamship service to Guaymas, Mazatlan, and other ports.

Torres, State of Sonora; 77 miles (124 km.) from Guaymas, reached by Southern Pacific of Mexico Railway. Junction point of the Torres and La Colorado Railway. Nearby are the famous Tarasca and other mines, which were first worked by the Jesuit Fathers.

Tula, State of Tamaulipas; population, 7,000; 103 miles (167 km.) from Ciudad Victoria; 95 miles (154 km.) from Cerritos (nearest railway station). Products: Cereals, potatoes, sugar.

Tulancingo, State of Hidalgo; population, 9,500; 38 miles (62 km.) from Pachuca; 92 miles (148 km.) from Mexico City, reached by National Railway of Mexico (on the Mexico City-Pachuca route). Industries: Cotton mills. Products: Wheat, barley, cattle, etc.

Ures, State of Sonora; population, 1,000; on Sonora River; 47 miles (76 km.) from Hermosillo, reached by carretera. Products: Cereals, sugar, timber, lead, iron, gold, silver.

Urique, State of Chihuahua; population, 2,000. Not far from Batopilas. Mining town. Can be canvassed in connection with Batopilas and Chinipas.

Valladolid, State of Yucatan; population, 5,000; on United Railway of Yucatan (eastern division); 112 miles (180 km.) from Merida, average time of trip, 514 hours.

Valle de Santiago, State of Guanajuato; population, 13,000; on National Railway of Mexico; 59 miles (96 km.) from Guanajuato. Products: Wheat, corn, cereals.

Viesca, State of Coahuila; population, 5,000; on "Hornos" and National Railway of Mexico; 62 miles (100 km.) from Torreon. Products: Cattle, cotton, corn, wheat, beans, sugar.

Xochimilco, Federal District; population, 11,000; 12 miles (20 km.) from Mexico City; reached by electric cars. Agricultural district; also quarries.

Zacapoaxtla, State of Puebla; population, 12,000; 106 miles (170 km.) from Puebla. Products: Fruits, coffee, vanilla, sugar, rice, medicinal plants, woods.

Zacatlan, State of Puebla; population, 11,000; 18 miles (30 km.) from Ahua zotepec, Dearest railroad station; 78 miles (126 km.) from Puebla. Products: Wheat, beans, maize, woods, fruits.

Zapotlan. See Ciudad Guzman.

Zitacuaro, State of Michoacan; population, 6,000; 83 miles (134 km.) from Morelia ; 55 miles (90 km.) from Maravatio; reached by National Railway, average time five hours. Products: Rice, sugar, fruits.

Zumpango, State of Mexico; population, 6,000; on Desague Valle de Mexico Railway; 19 miles (30 km.) from Mexico City; 76 miles (123 km.) from Toluca. Products: Corn, wheat, beans.

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THE TARIFF. Import duties in Mexico are subject to change by presidential decree. The rates are consequently so fluctuating that no practical purpose can be served by publishing the detailed schedule. The only safe method to follow in exporting goods to Mexico is to find out the rate of duty at the time shipment is made.

The following general rules for the application of the tariff, however, are rauch more permanent in character and may be of assistance to the exporter. They are translated from the 1920 edition of Tarifas de los Derechos de Importacion y Exportacion de Mexico, officially authorized by the Secretary of Hacienda and Public Credit.



I. All goods listed in the accompanying Index shall pay the duty stipulated in the corresponding heading of the Tariff. Articles which in the explanatory notes are indicated as included under a definite heading, shall pay the rate designated in the Tariff; but in said notes, when it is deemed expedient, the names of various samples shall be consigned from the type which includes the specification in general terms.

ARTICLES NOT SPECIFIED. II. Goods not included in the Tariff nor the Index, shall pay duty by analogy or sinıilarity to one or several articles specified in the Tariff, following the rules of the Customs Regulations for the assimilation of unspecified articles. DEFINITION OF THE TERMS "OF ALL KINDSAND “NOT SPECIALLY

MENTIONED” USED IN THE TARIFF. III. Goods mentioned in the Tariff or Index followed by the words, "of all classes,” shall pay the duty stipulated in the corresponding heading though they contain other materials, except precious metal, but should they contain gold, silver or platinum the Tariff headings expressly provides for such cir. cumstance.

The expression “not specially mentioned” is used to avoid confusion with goods, which under the same general name, or of the same materials are classified in the Tariff or Index under a separate heading on account of peculiarities which distinguish them from those “not specially mentioned."

Thus, the same goods can be defined as “of all kinds," “not specially mentioned.')


IV. Articles composed of two or more materials, which are not expressly mentioned in the Tariff or Index, shall pay the duty applicable to the material predominating in weight, except those containing skin, silk, ornaments of gold, silver, platinum or gilt or silvered metal.

The determination of the predominating material shall only be made when the several materials forming the article can be separated without destroying the article.

When the determination cannot be made under these conditions, it is left to the discretion of the importer verbally and at the time of Customs clearance to authorize the separation of the articles which may occasion damage, if thus his interests are served, as in consideration of such articles as padlocks, burners, handles for umbrellas, etc., which are imported in large consignments and which would pay duties in high excess of the value of the pieces examined.

When this determination cannot be made, such articles shall pay the highest rate of duty applicable to the various component parts.

ARTICLES NOT FITTED TOGETHER. V. When an article composed of several parts specified in the Tariff or Customs Regulations Index, is imported unmounted, and each part is declared separately, the duties shall be assessed at the rate applicable to each part though all the parts are in the same bulk; provided they are wrapped separately.

ARTICLES COMBINED With ScientiFIC APPARATUS. VI. Scientific apparatus as barometers, thermometers, or other fitted or mounted in articles, as statues, candelabra, inkstands, clocks, etc., etc., shall pay the duty applicable to the article of which they form a part.

NET WEIGHT. VII. By net weight is to be understood the actual weight of the goods without internal packing, receptacles or wrappings.

LEGAL WEIGHT. VIII. By legal weight is to be understood the weight of the articles including that of the internal packings, wrappings, bottles, boxes of cardboard, wood, or tin plate, coverings of straw or shavings in which the goods are packed within the outer box which serves as a general receptacle.

When the articles dutiable on legal weight do not have interior packing and are imported in bulk alone, or with the lining or box of zinc or tin plate which is usually placed within the outer case for better preservation of the contents, the actual weight of the goods shall be considered as the legal weight. For the verification of the legal weight, the weight of the straw or shavings, in which the parcels are packed within the general or outer case, should not be computed, nor the weight of this outer case.

GROSS WEIGHT. IX. By gross weight is meant the weight of the goods with all interior and outer packings and wrappings, without the deduction of any loose straw, mats, or hoops.

ARTICLES “IN BULKOR IN DUTIABLE CASES. X. Articles dutiable on gross weight shall pay duty on the actual weight of the merchandise, when imported without wrappings or packings or contained in receptacles subject to duty.

FRINGES AND HEMS. XI. When articles having fringe are dutiable by square meter, the measurement shall include the fringe.

If dutiable on net weight in relation with the square meter, the fringes must also be considered.

Fabrics as handkerchiefs, sheets, towels, etc., with a hem of more than a centimeter in width, dutiable by measurement, shall determine the measurement including the cloth used in the hems, measuring only the visible part.

ORDINARY RECEPTACLES. XII. As ordinary receptacles are considered casks, bottles or flasks of earthenware or glass, drums of iron, zinc, tin, copper or lead, boxes of wood, cardboard or tinplate, etc., which are suitable to the goods which they contain and do not in themselves, constitute a merchandise of greater value than the contents, or have a special use apart from the contents.

When goods contained in ordinary receptacles are dutiable on net weight, number or measurement, such receptacles shall not be charged any import duty. If the goods contained are dutiable on gross weight, then the said ordinary receptacles, shall pay duty applicable to the contents.

SPECIAL RECEPTACLES. XIII. Receptacles not of the ord ry kind mentioned in the above heading and which obviously do not correspond to the merchandise they contain, either because they have commercial value, or a fancy case, or have other use aside from packing, and if estimated separately from their contents would be subject to a higher duty, must be declared separately for the levy of rate.

SPECIFIED OUTER PACKINGS. XIV. When articles specified in the Tariff, as money boxes, trunks, valises, furniture, etc., are imported serving as outer packing they shall pay their stipulated duty without any consideration as tare.

CLOTH OR CLOTH SACKS USED FOR COVERING. XV. Fabrics serving as protective covers for goods inside parcels, must be declared, and shall pay the duty stipulated in the Tariff, whatever be the kind or quantity, with the exception of impermeable fabrics, oiled or tarred fabrics, which serve the sole purpose of protecting the goods from outside moisture, and are imported in a quantity indispensable to this end. Nor should there be any declaration for payment of duty for coarse interior sacks of jute cloth or of white and plain cotton cloth, when the goods have a double receptacle, as happens with paraffin, sulphur, etc., which have an inner and an outer saek.

When articles imported in double packing are dutiable on legal weight, the interior sack shall be included in said legal weight.

CLOTHS AND ARTICLES OF LINEN, MIXED WITH COTTON. XVI. Cloths and articles of linen, hemp or similar vegetable fibres, with a mixture of cotton in any proportion, which are not stipulated in the Tariff or Index; as cloths or articles of cotton with a mixture of linen, hemp or other similar fibres in any proportion, and which are not stipulated in the Tariff or Index, shall pay the duty applicable to cloths and articles of pure linen. FABRICS OF WOOL WITH A MIXTURE OTHER THAN SILK OR PRECIOUS METAL.

XVII. Fabrics of cotton cloth, artificial silk, linen, hemp or other similar fibres, if the texture contains a mixture of wool in any proportion, the same as fabrics of woolen cloth with a sprinkling of other material than precious metal, if the texture contains a mixture of cotton, artificial silk, linen, hemp, or other similar fibres, in any proportion, they shall pay the duty stipulated for fabrics of pure wool.

SILK RIBBONS. XVIII. Only ribbons, which in the warp or weft are formed wholly by threads of cotton, linen or wool, are considered as ribbons of silk with a mixture of cotton, linen or wool.

FABRICS AND ARTICLES OF SILK. XIX. As fabrics and articles of silk with a mixture of cotton, linen or wool, shall be considered those in which the mixture is found throughout the texture or in various parts thereof. Those which have said mixture only on the borders, shall pay the duty stipulated for fabrics or articles of pure silk.

GARMENT PATTERNS. XX. As garment patterns are to be considered those packed in cardboard boxes or in any manner so arranged, pinned or sewed showing the model of a blouse or skirt and their ornaments so arranged, that it seems intended for a particular garment. Otherwise if the fabrics are arranged without pattern form and with ornaments separated or arranged in such a manner that they can be used separately, then the fabric shall pay duty stipulated for its class, and the ornaments according to their class.

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