The census gives the following data with reference to number of inhabitants having professional employments: The above table refers to the number of persons having professions and who are over 14 years of age. The number of persons owning real property in Buenos Ayres in 1887 was only 34,039, while in 1904 the number was raised to 78,300. Great development is apparent in the investment of capital in that city, when it is considered that in 1895 it amounted to $254,146,755 worth of goods and in 1904 it more than doubled that is, in nine years it rose to $520,706,300. Commerce has also developed rapidly. Only 3,139 commercial establishments existed in Buenos Ayres in 1855, while in 1895 there were 12,831, and in 1904, 17,985. The following figures will clearly show the industrial development of the Argentine capital: 6,128 industrial establishments existed in 1887, and in 1904 there were 8,877; the amount of insurance funds. was $19,000,000 in 1887 and $60,000,000 in 1904; the total horsepower of the motors was 6,277 in 1887 and 19,858 in 1904; the total value of raw materials amounted to $47,754,500 in 1887, while in 1904 it reached the enormous sum of $183,500,000. OUTPUT OF THE NATIONAL HAT FACTORY IN 1905. [From "La Revista Industrial y Comercial," of Buenos Ayres, No. 96.] In 1905 the national hat factory manufactured hats in the following quantities: In the first nine months, 57,116 woolen and 51,327 felt hats, or a total of 108,443. Exact figures of the hats manufactured during the third quarter of 1905 are not at hand, but a conservative estimate is 19,000 woolen and 17,000 felt hats. On this basis the production in 1905 was 76,000 woolen and 68,000 felt hats, or a total, in round numbers, of 144,000. In the manufacture of the 76,000 woolen hats 30,400 kilograms of wool were used, or an average of 400 grams per hat. During the first nine months of 1905 the factory sold 51,700 felt hats and 43,187 woolen hats, or a total of 94,887. The foregoing figures show that the manufacture and sale of this article were of great importance. Nevertheless, this industry has not yet reached its full development when it is borne in mind that a large quantity of modern machinery has recently been installed, by the use of which the national hat factory can easily make 100 dozen hats daily, or a total of 400,000 per year. BOLIVIA. STAMP TAXES ON ALCOHOLIC LIQUORS. [Decree of February 2, 1906.] CHAPTER I.-Taxes and classification. ARTICLE 1. Wines, liquors, beers, and alcoholic beverages, which may be imported or sold in the Republic, shall pay a stamp tax as herein indicated: Wine, foreign fine, as sherry, port, burgundy, madeira, malaga, etc.... .05 .10 Spirits, foreign and of different kinds, as cognac, whisky, Old Tom, chartreuse, etc.-that is to say, all kinds of bitters, aperients, and cologne spirits Champagne, per bottle.. .02 .20 .50 ART. 2. Liquors otherwise contained than in bottles shall pay upon the unit of the liter, one-half centavo for domestic and 2 centavos for foreign over the rates above set out. ART. 3. The stamps must adhere, covering the stopper and part of the neck of the bottle in such a manner as to be rendered unserviceable upon opening the bottle; and to this end they shall be rectangular in shape, 10 centimeters in length and 1 centimeter in width. They shall be differentiated in color, rose colored for domestic and sky blue for foreign liquors. ART. 4. Halves, quarters, eighths, etc., of a bottle shall bear the proportionate part of the stamp of the proper rate. In the case of a rate of 1 centavo per bottle, the halves and other subdivisions shall bear the stamp divided lengthwise in proportion to the tax. ART. 5. Every keeper of alcoholic liquors in bottles subject to this law shall be required to keep the same with the proper stamp adhering in the form above set out; also every keeper of the said liquors otherwise contained than in bottles shall be obliged, under penalty of confiscation, to keep in his possession stamps corresponding to the quantity thereof, so defaced as to be rendered unserviceable. CHAPTER II.-Imported alcoholic liquors. ART. 6. In the case of imported liquors the importer or person interested shall obtain stamps corresponding to the total amount of the custom-house clearance certificate, and shall preserve these stamps with the liquors, so long as he shall keep the same in his possession boxed up or packed. ART. 7. For the purposes of the preceding article, in the customhouses of the Republic there shall be placed at the service of the officials charged with the supervision of this impost, all documents which may be requested, in order to furnish information, such as manifest, in gross or in detail, consular invoices, permits, etc. ART. 8. The administrator of the custom-house shall remit to the inspector or commissioner the permit, in order that he may take note of the entry and may proceed to make effective the impost. Stamps shall be obtained from the inspector's office separately with relation to each clearance certificate, the person interested not being allowed to present stamps purchased in anticipation or in bulk for several importation entries. ART. 9. Just as soon as a keeper of alcoholic liquors shall open for whatever motive one or more of the boxes or packages, whether or not he takes therefrom its contents, he shall cause to be fixed immediately to each bottle or vessel the proper stamps. ART. 10. Once that any portion of the stock on hand in liquors of any wholesale merchant or importer passes, by reason of sale or other cause, to a second person or is sent to another point, there shall be attached to each bottle its proper stamp, whether the bottles are encased or packed or not. ART. 11. When liquors contained in pipes, casks, decanters, skins, etc., are cleared, there must be obtained and preserved stamps of an amount corresponding to the quantity noted in the clearance certificate, and in addition the surcharge set out in article 2, observing in this case the provisions of article 16. CHAPTER III.-Domestic alcoholic liquors of foreign raw material. ART. 12. Manufacturers and rectifiers of wines, beers, liquors, spirits, and other alcoholic drinks of foreign raw material shall be obliged to submit to the departmental inspector's office, within twenty days after the installation of newly-built manufactories, a report for the purpose of registration, which shall contain: The name of the manufacturer and proprietor; the situation of the manufactory; the kind of liquor to be produced; the quantity per year, and the kind of vessel in which shipped. ART 13. Likewise the manufacturer as well as the shipper of the products shall be obliged to affix the proper stamps in the prescribed form as soon as the product is bottled. ART. 14. In case the same shall not be bottled, but put into pipes, casks, decanters, skins, etc., there must be obtained and preserved stamps corresponding to the quantity therein, taking as a base the unit of the liter with the surcharge provided for in article 2. ART. 15. In order to remove from any manufactory any quantity of finished products for the purpose of sale or otherwise, the purchaser or person so removing must secure the stamps appertaining to the quantity of liquor removed from the possession of the seller or manufacturer. ART. 16. If the purchaser or remover has bought by weight, measure, etc.-that is, unbottled-he must preserve the specified stamps. and immediately on drawing off the liquor without bottling is under the obligation of advising the inspector, subinspector, or commissioner thereof and of presenting the said stamps, which he must keep in his possession, in order that they be canceled. ART. 17. If this information is not given and the stamps presented within a reasonable time in the judgment of the inspecting office, said office shall take steps to ascertain the facts of the case, and on finding that there has been a violation of the law, shall assess a fine in its judgment of from 20 to 500 bolivianos. CHAPTER IV.-Domestic alcoholic liquors produced from domestic raw material. ART. 18. Manufacturers and rectifiers of beers, wines, liquors, and other alcoholic beverages from domestic raw material are likewise obliged to make the report referred to in article 12. ART. 19. Immediately on bottling their products they must affix thereto the stamps in the prescribed form. ART. 20. Every purchaser or consignee, as soon as he shall receive any amount of not bottled alcoholic liquors made from domestic raw material, shall obtain the proper stamps in order also to affix them in the prescribed form. CHAPTER V.-Of Penalties. ART. 21. Every bottle containing alcoholic liquors, subject to this decree, found without the proper stamps affixed in the prescribed form shall be confiscated. When the quantity attached shall exceed a half dozen bottles, one-half the amount of the fine shall go to the informer. If the amount attached be less than one-half dozen, the confiscated liquor shall go to the informer, who shall be responsible for the value of the proper stamps on the confiscated bottles. Bull. No. 4-06-13 ART. 22. In the event that any package or case of liquors is found in the possession of a wholesale merchant or importer which shows signs of having been opened and the bottles or vessels contained therein are found without the proper stamps affixed thereto, then the penalty shall attach thereto in the proportion set out in article 21. ART. 23. In other cases expressly provided for in this law there shall be applied the special penalties herein set out. CHAPTER VI.-Exports. ART. 24. There shall be refunded on domestic liquors which are exported, the amount corresponding to the value of the stamps to which they have been subject by the impost, after complete verification of the fact of their exportation. ART. 25. The verification referred to in the preceding article shall be made on the export permit issued by the custom-house by means of a brief annotation signed by the exporter or person interested, and finally by a certificate issued at the place of destination by the Bolivian consul or a consul of a friendly country. CHAPTER VII.-General Provisions. ART. 26. Alcoholic liquors subject to the monopoly will not pay the stamp tax. ART. 27. Alcoholic liquors produced by chemical change of the alcohol bought of the monopoly, or for disinfection, or simply to be watered or reduced in grade, and put upon sale as such, are not exempt from the stamp tax. CHAPTER VIII.--Inspectors and subinspectors. ART. 28. There shall be an inspector in each department capital, a subinspector in some provincial capitals, and as many commissioners as may be necessary. Their duties shall be: (a) To look after the strict compliance with and observance of the provisions of this law. (b) To issue the proper stamps, which the national treasury shall provide monthly to the inspectors, prior account whereof must be rendered in the manner set out. The inspectors shall supply the subinspectors and commissioners on the same conditions. (e) They shall keep books necessary to the methodical and careful accounting of the impost, such as sales book of stamps, book of registry, etc. ART. 29. In the cantons there shall be subordinate officials charged with looking after and issuing stamps. ART. 30. When in spite of the means of control and verifications made by the inspectors and subinspectors it happens that liquors escape the payment of the stamp tax, a fine of from 50 to 500 bolivianos shall |