Art. 25. When the Assessment and Revising Boards have been installed, they may summon the taxpayers if they deem it necessary, in order to investigate the truth of their declarations. When the interested party does not appear, or the Board does not deem his testimony necessary, it will render its decision in accordance with what it believes just.
Art. 26. The taxpayers and the Tax Collector's Office may petition for a revision of the decisions of the Assessment Boards, providing such petition is made within ten days from the day upon which said decisions were communicated to them. They shall attach to their petition the certificate of having made the deposit or given the bond referred to in Article 28 of the Law covered by these Regulations.
Article 27.-In his claim the taxpayer must set forth the facts and considerations upon which it is based and the proofs which he can present in its support.
Art. 28. Decisions relative to falsity of declarations shall not be revisable, if the amount which the Board considers concealed is less than one-fifth part of the amount declared.
Art. 29. The chief of the Tax Collector's Office may interpose the recourse of revision, when he deems it necessary, against the decisions of the Assessment Boards, provided he does so at the session in which the decision was made or within the ten days following.
Art. 30. The Revising Board shall have the same powers as the Assessment Board.
Art. 31.-The Revising Board shall confirm the decision fixing the amount of the net profits of the taxpayers who fail to present declarations, unless the latter prove in a satisfactory manner that such profits are less by one-third than the amount fixed.
Art. 32. The taxpayer shall present his claim in duplicate to the Tax Collector's Office, which shall send the original to the Revising Board and the duplicate to the Assessment Board.
Art. 33.-The Board which rendered the decision from which appeal is taken, shall report to the Revising Board not later than ten days from the date of receiving the copy of the claim, in refutation of what is set forth therein.
Art. 34. There shall be no recourse against the decision of the Revising Board other than that of appeal to the Treasury Department.
Art. 35.-In case of doubt as to whether a taxpayer should pay the tax according to Tariff "B" of Article 4 of the Law, or according to the Tariff of Article 17, the first one shall be applied, but the Assessment Board may modify his classification and order that the tax be paid according to the second. The Revising Board may revoke this decision. In the case specified in this paragraph, the Taxpayer shall not be liable to a penalty unless it appear that he acted with notorious bad faith.
Therefore, I order that it be printed, published, circulated and given due compliance.
Given at the National Palace on the 21st day of the month of February of one thousand nine hundred twenty-four.
The President of the Republic, ALVARO OBREGÓN.
The Secretary of State and of the Office of the Treasury and Public Credit, A. J. PANI.
Accidents, industrial, 1922, 359. Agrarian Commission, 63.
Agrarian Laws, under Obregon, 10; co-
lonial, 217-225; before Carranza, 225-228; under Carranza, 228-234; under Obregon, 234-239. Agriculture, under Obregon, 10; gen- eral administration of, 83; land and - 200-254; concessions, 200-204; legislation, 217-239; production, 1891-1922, by years, 240-241; same by products. 241-243; principal do- mestic agricultural crops, 1922- 244; output, 1922, 245; exports and imports, 1922, 246-247; sugar and sugar products, 1922-1923, by states, 248; wheat. 1922-1923, 249- 250; garbanzos, 1922-1923, 251; cot- ton, 1921-1923, 251; tomatoes, 1922, 252; rice, 1922, 252; henequen, 1920- 1923, 252; stock census, 1902, 1922, 253.
Agricultural Credits, 63.
Agricultural Cooperation, 83. Aguas Calientes, city and state, 19. Aguirre, Ing. Amado, 160.
Alfalfa, production, 1922, 244-5. Aliens, expulsion of, 56.
Cacao, production, 1922, 244-5. Campeche, city and state, 19. Cananea, 35.
Cantaloupe, production, 1922, 244-5. Capital, tax on, 322.
Carranza, Venustiano, land decree of Jan. 6, 1915. 228-238; land amend- ment of Sept. 19, 1916, 232-4. Cartridges, 105.
Castro, Ricardo B., 160. Celaya, 24.
Chambers of Commerce in Mexico, 199. Charity, public, 59-60; private, 60-61. Chauffeurs Association, in federal dis- trict, 61. Chiapas, 20.
Chickpeas, see Garbanzos. Chicle tax, 325.
Chihuahua, state, 20-21; city, 21. Chile, see Peppers. Chilpancingo, city, 25.
China, treaty with, 69.
Claims convention, 12; United States-
Area, 165; see also under each state. Army, 80-82, 103-106. Artillery, 106. Attorney-General,
office of, 106-108; supervision of the public minis- tries, 106; agents of the Federal Courts. 106-107; consulting section, 107; budget for, 1923, 340.
Auditing Department, 101-103; 1923 budget for, 340.
Automobiles, government, 106.
Balance of Trade, 170.
Bananas, production, 1891-1922, 240-1, 243; production, 1922, 245; export and import, 1922, 247.
Banking and Banks, laws and regula- tions, 213-215; public finance and banking, 309-352.
Barley, production, 1891-1922, 240-3; production, 1922, 244-5.
Beans, production, 1891-1922, 240-2; production, 1922. 244-5; export and import, 1922, 246.
Boundaries, international commission on, 68; conferences on, 69; board of international waters, 69.
Brazil, Mex. representation in Brazil- ian Centennial Celebration, 70-1. Bridges, 88.
production, 1922, 244-5; export and import of, 1922, 246.
Colima, city and state, 22.
Colonization, 83; concessions, 206-8; land legislation, 207-239.
Colunga, Lic. Elias. 160.
Commerce, department of, 91; cham- bers of, 91; statistics, 169-197. Communications, 63; wireless, 82; mails, 84-6; telegraphs, 86-7; rail- ways. 89-90.
Compañía Naviera, 79. Concessions, definition, 200; power of granting, 201-2; method of ob- taining, 202-3; forfeiture, 203; re- strictions on foreigners, 203-4; common provisions, 204; railroads, 204-6; land, 206-8; mining, 208-210; petroleum, 210-1; waters, 211-3; banks, 213-5; conclusions, 215-6. Congress, 43.
Constitution of 1917. article twenty- seven, 49-52; translation, 122-159. Consular charges, estimates for 1923, 311-2.
De la Huerta, Adolfo. Lamont agree- ment, 11; revolt, 12-13.
Denegri, Ramon P., 160. Departments of Agriculture, Foreign
Affairs, etc., see Secretariats of Agriculture, Foreign Affairs, etc. Department of Military Manufacturing Establishments and Supplies, 103- 106; accounting section, 103; tech- nical section, 103; personnel sec- tion, 103; supply section, 104; stor- age warehouse section, 104; rail- road section, 104; general arma- ment and munition storage ware- house, 104; general material stor- age warehouse, 104; general stor- age warehouse for uniforms and equipment. 104: national arms fac- tory, 104; national factory for car- tridges, 105; national powder fac- tory, 105; national uniform and equipment factory, 105; artillery, 106; central garage, 106; national tannery and dependent shops, 106; general storehouse for military hospitals, 106; national munition and artillery laboratory, 106; 1923 budget, 339.
Diaz Lombardo, Francisco, 160. Durango, city and state, 22. Diplomatic corps, 161.
Diplomatic service, reorganization of, 65-7.
Education, 95-99; in federal district, 63; comparative statistics, 1921- 1922, 355.
Elections, federal, 54-5; of local au- thorities, 55.
Emigration, 56; immigration and
1920, 360-2; summary of same by zones, 368-372; immigration and -, 1921, 373-6; same by port of entry, 377; survey of, 1921, 383-7; immigration and 1922. 388-9;
same by zones and ports, 390; same by countries. 391; summary of im- migration and Jan.-June,
Estrada, Enrique, 12. Estrada, Leopoldo, 160.
Executive Departments, 46; 1923 bud-
Expenditures, government, 78; 1923 budget, 335-340; comparison of es- timates, 1922 and 1923, 341; reve- nue and Jan.-May, 1923, 345; revenue and -, 1910-1922, 350- 352.
Exports, principal articles, 167; for- eign trade first six months of 1910, 1920, 1922. 1923, 169. General sta- tistics, 178-193; first semester of 1923 compared with 1910, 1920, 1921, 1922, by countries of destination, 179; classification by articles same period, 180; classification by customs districts of same period, 181; by months, Jan.-Sept., 1922, 187; and imports, Jan.-June. 1922- 1923, 187; principal Jan.-June, 1923, commodities and regions, 188; and imports, Jan.-Mar.. 1923, by countries, 189-192; to the United States, 1913-4, 1920, 1921, 193. Export duties, 1923 estimate, 310-1. F
Federal Budget, 1923, 335-341. Federal District, 23; government of, 61-3.
Finances, under Obregon, 10-1; public 1 309-352; see also, Taxes. Fishing, 83.
Foreign Affairs, department of, 64-76; reorganization, 64-5; reorganiza- tion of diplomatic service. 65-7; re- organization of consular service, 67-8; principal administrative ac- tivities, 68-9; revision of interna- tional treaties, 69-70; Mexican cen- tennial celebration, 70; represen- tation in Brazilian centennial cele- bration, 70; international condi- tions, 71: relations with the United States, 73-6.
Foreign Trade, 169; by countries, 1921,
183-4; by customs districts, 184- 185; imports and exports, Jan.- June. 1922-1923. 187; imports and exports, Jan.-Mar., 1923, 189-192; with the United States, 1913-4, 1920, 1921, 193-195.
Foreigners, restrictions on, re conces- sions, 203-4.
Frijoles, see Beans. Frontera (Tabasco), 36.
Gambling, prohibition of, 55; in federal district, 61. Garbanzos, production, 1891-1922, 240- 2; production 1922, 244-5; exports and imports, 1922, 246; production by states, 1922-3. 251.
Garlic, production, 1922, 245; exports and imports, 1922, 246.
General Supply Department, 99-101; 1923 budget, 339.
Geographic Studies, administration of, 83.
Government Buildings, 63, 89.
Government of Mexico, 42-53; consti- tution of Queretaro, 42; legislative power, 42-3; congress, 43; senate, 44; powers of the president, 44-5; office of the vice-president, 45; veto power of the president, 45-6; executive department, 46; secreta- riat of state, 46; secretariat of the interior, 46; secretariat of justice, 46; secretariat of public instruc- tion and belles arts, 46; secretariat of industry, commerce, and labor, 47; secretariat of agriculture and fomento, 47; secretariat of com- munications and public works, 48; secretariat of finances (hacienda), 48; judicial system, 48; relations of states to union, 49-52; position of religion, 52; status of labor, 52-3. Governments since independence, 15-8. Guadalajara, 26.
Guadalupe Hidalgo, city of, 28. Guanajuato, city and state, 24.
Iguala, 25. Illiteracy, 97. Immigration, 56;
general statistics, 360-392; and emigration, 360-2; survey by zones, 363-368; and emi- gration, 1921, 373-6; and emigration by ports of entry, 1921, 377; survey of, 1921, 378,382; and emigration, 1922. 388-9; and emigration, 1922, by zones and ports, 390; and emi- gration, by countries, 391; sum- mary of and emigration, Jan.-
June, 1923, 392. Imports, principal articles, 166; general survey, 169-178; decline in physical volume. 170; geographical sources, 171; proportionate participation, 171-2; North American and Euro- pean participation, 172-3; half- yearly imports by countries of ori- gin, 173-4; first semester of 1923 compared with 1910, 1920, 1921, 1922, by countries of origin, 175; classification of for same period by chief articles, 176; classification of for same period by customs dis- tricts, 177-8; and exports, Jan.- June, 1922-3, 187; principal Jan.-June, 1923, by commodities and regions, 188; and exports, Jan.- Mar., 1923, by countries, 189-192; from the United States, 1913-4, 1920, 1921, 193-4; from the United States, 1922. 194-5.
Import duties, estimate for 1923, 310.
Mexico City-Vera Cruz Railroad, 204. Michoacan, 28.
Mines, Department of, 93. Mining, under Obregon; exposition at Cleveland, 92; concessions, 208-210; statistics, 296-308; mineral produc- tion, 1919-1922, 296; production, value and tax, 1919-1923, 296-8; production, value and tax, Jan.- June, 1922-3, 299; production, value and tax, Jan.-Sept., 1922-1923, 299; production and tax, 1922-3, 300; re- ceipts at mint and assay offices, fiscal year, 1922, 301; mineral ex- ports, 1922, 302; silver production, 1912-1922, Mexico, Canada, and United States, 302; mining titles registered, 1922, by states. 303; mining titles registered, 1922, by nationality, 303; mining titles for- feited, 1922, by states, 304; mining titles in effect, Dec. 31, 1922, by states, 304; producing mines, by states, December, 1923, 308; esti- mated tax, 1923, 314-5; see also under each state.
Petroleum, under Obregon, 10; depart- ment of, 93; claims, 119-121; con- cession laws, 210-11; statistics, 1921-1923, 255-296; summary for 1921-production by months, 255, by fields, 256, pipe lines, 256, stor- age tanks, 256-261, refineries, Jan., 1922. 262-3, drilling operations, 264-5, exports by ports and months, 266, exports, 1911-1921, 266; sum- mary for 1922-production by fields, 1921-2, 267, production by months, 267, production by compa- nies, 1921-2, 267-9, exports by months and ports, 269, crude and refined exported by months, 270, exports by months in cu. meters, 271, exports by ports and degrees of refinement, 271, exports by des- tination, 1921-2, 272, exports by companies and months, 273-4, com- parative exports, cu. meters. 1921- 2, 275, production tax, 1920-2, pesos by degrees of refinement, 276, pro- duction tax, 1922, pesos, by degrees of refinement and months, 277-8. production tax 1921-2, by compa- nies, Mexican gold, 279, export tax, 1921-2. by companies, Mexican gold, 280, tank ships, by ports, 281: summary for 1923-production, 1922-3, by months, bbls. 282, pro- duction by fields, bbls., 282, pro- duction by companies and zones. bbls.. 283-4, production Jan.-June, by degrees of refinement. 285, ex- ports Jan.-June, by degrees of re- finement, 285, exports, Jan.-Sept., 1922-3, by degrees of refinement, 286, exports from Tampico, Jan.- June, by destination, bbls., 286, production tax, by months and grees of refinement, 287, capital invested, Jan. 1, by nationality. 288-9, companies registered, 290-5; estimated tax on oil lands, 1923, 314.
Physical characteristics, see under each state.
Piloncillo (coarse sugar), export and import, 1922. 247.
Pimentel, Victoriano, 160.
Population, 165; comparative table of states and territories, 41; see also under each state.
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