Office of the Historian

No. 489.
Mr. Frelinghuysen to Mr. Reed.

Department of State,
Washington, January 12, 1883.
No. 127.]

Sir: In continuance of correspondence heretofore touching the export tax of 40 cents per capita levied by the consuls of Spain in the United States upon shipments of cattle for Cuba and Porto Rico, I inclose herewith copy of a letter from the Secretary of the Treasury, showing that between December 2, 1881, and October 13, 1882, there have been collected by the Spanish vice-consul at Key West fees to the amount of $9,260 on 23, 150 head of cattle exported to various Cuban ports.

It is to be noted that the Secretary of the Treasury describes this tax as collected “for affixing the vice-consul’s signature to the manifests of the exporting vessels.”

It is possible that there may be some inexactness in this statement. Article 48 of the Spanish consular tariff fixes this fee in connection with the facturas (invoices) of the shippers, which are to be presented to the consul and by him compared with the manifest and with copies of the conscimientos (bills of lading) given by the master of the vessel, to verify their correctness. Even in this light the transaction is open to the gravest objections as a virtual export tax; but if the fee is charged for [Page 765] simple legalization of the manifest, in addition to the fee separately prescribed for such legalization, it is not only irrational but intolerable.

Your late dispatches indicate a disposition on the part of his excellency the Marquis de la Vega de Armijo to examine the question in the light of equity and international right and comity. It is hoped that a favorable decision in this regard is not far distant; for, in the absence of a recognition by Spain of the justice of our contention, this Government will be reluctantly forced to consider measures whereby a retaliatory charge may be imposed on the Spanish shipments to the United States.

I am, &c.,

FRED’K T. FRELINGHUYSEN.
[Inclosure in No. 127.]

Mr. Folger to Mr. Frelinghuysen.

Treasury Department, January 8, 1883. (Received January 10.)

Sir: I have the honor to transmit herewith for your information, and such action as you may deem necessary, a copy of a letter dated the 22d ultimo, with, two inclosures from Mr. E. Hubbs, a special agent of this Department, from which it appears that a tax of $9,260 has been collected by the Spanish vice-consul at Key West, Fla., on 23, 150 head of cattle, exported from that port since November, 1881, to various Cuban ports by our merchants, and that this tax was levied in the shape of fees, at the rate of 40 cents per head, for affixing the vice-consul’s signature to the manifests of the exporting vessels.

Very respectfully,

CHAS. J. FOLGER,
Secretary of the Treasury.

Mr. Hubbs to Mr. Folger.

Office of Special Agent Treasury Department,
Saint Augustine, Fla., December 22, 1882.

Sir: I have the honor to forward the inclosed report and letter from Special Employé James M. Currie, and submit the subject-matter thereof for your information.

I would be much gratified with a reply at the convenience of the Department, as the question seems to be a vexed one.

Very respectfully,

ETHELBERT HUBBS,
Special Agent in charge.

Mr. Currie to Mr. Hubbs.

Jacksonville, Fla., December 14, 1882.

Sir: My attention was some time since called to the fact that the Spanish vice-consul at Key West charges a fee of 40 cents per head for affixing his official signature to manifests of cargoes of beef cattle destined to Cuban ports.

While at Key West, recently, I called upon the consul, who informed me that an old-tariff fixed the fee at that rate: that later instructions directed him to collect 10 cents per ton, but that he, believing this to be an error, had continued to collect at the old rate, 40 cents per head, and that his action had been reported to his Government, but that no instructions had yet been received on the subject. He also informed me that he charges the same rate on horses, and that the rate for sheep is 4 cents per head.

This is a burdensome tax on our stock-dealers, and aggregates a large sum, as will be seen by the inclosed statement of cattle shipments from the port of Key West since November 22, 1881, furnished by the collector of that port.

[Page 766]

From this inclosure it will be seen that during the period named the schooner Arie-ties cleared with 100 head of cattle; schooner Sarah Hall, with 1, 152 head; Spanish steamship Habanero, with 275 head; steamship EllieKnight, with 5,716 head schooner Alice Vane, with 100 head; schooner Palma, with 97 head; schooner Asa Eldridge, with 1,305 head; steamship Alabama, with 9,258head; Spanish steamship Guillermo, with 875 head; steamship Lucy P. Miller, with 4,272 head; a total of 23, 150 head, at 40 cents per head, amounting to $9,260 export duty paid by American stock-dealers.

By what right does a foreign official, within our own borders, collect an export tax on American products?

Very respectfully,

J. M. CURRIE.

Memorandum of cattle shipped from the district of Key West, Fla., to Cuban ports from November 22, 1881, to November 27, 1882.

[Page 767]
Date. Name of vessel. Number of head. Value. Destination.
1881.
Dec.		 2 Le Arieties 100 $1,200 Nuevitas, Cuba.
4 Sarah Hall 126 1,900 Havana, Cuba.
1882.
May		 14 do 130 2,000 Do.
29 do 130 2,000 Do.
June 7 do 130 2,000 Do.
23 do 130 1,800 Do.
July 9 do 130 2,100 Do.
21 do 123 2,100 Do.
Aug. 14 do 123 2,100 Do.
Nov. 23 do 130 2,200 Do.
1,152 18,200
1881.
Dec.		 6 Spanish steamship Habanero 275 4,000 Nuevitas, Cuba.
26 Steampship Ellie Knight 98 2,940 Havana, Cuba.
1882.
Jan.		 19 do 163 4,890 Do.
Feb. 5 do 177 5,310 Do.
May 9 do 324 4,698 Do.
May 15 do 330 4,620 Do.
24 do 326 4,564 Do.
June 8 do 325 4,450 Do.
12 do 325 4,450 Do.
16 do 375 4,550 Do.
23 do 325 4,550 Do.
28 do 330 4,620 Do.
July 23 do 324 4,536 Do.
27 do 326 4,550 Do.
Aug. 1 do 330 5,045 Sagua la Grande, Cuba.
15 do 313 4,500 Do.
27 do 310 4,400 Do.
Sept. 26 do 300 4,200 Do.
Nov. 10 do 160 3,000 Do.
19 do 255 3,500 Do.
27 do 300 4,500 Do.
5,716 87,873
1881.
Dec.		 30 Schooner Alice Vane 100 1,600 Havana, Cuba.
1882.
April		 1 Schooner Palma 97 1,400 Do.
11 Schooner Asa Eldridge 129 2,015 Do.
May 14 do 130 2,210 Do.
31 do 130 2,210 Do.
June 12 do 129 2,210 Do.
26 do 130 2,210 Do.
July 7 do 131 2,310 Do.
20 do 130 2,300 Do.
Aug. 1 do 130 2,400 Do.
30 do 129 2,400 Do.
Nov. 17 do 137 2,200 Do.
1,305 22,665
1882.
May		 2 Steamship Alabama 500 $8,000 Havana, Cuba.
6 do 450 8,500 Do.
12 do 496 7,000 Do.
20 do 495 8,000 Do.
26 do 526 6,390 Do.
30 do 442 7,514 Sagua la Grande.
June 4 do 422 7,174 Havana, Cuba.
8 do 496 8,432 Sagua la Grande.
11 do 500 8,500 Havana, Cuba.
16 do 510 8,772 Do.
22 do 516 8,256 Do.
29 do 416 7,072 Do.
July 3 do 499 8,483 Sagua la Grande.
5 do 500 8,500 Havana, Cuba.
12 do 480 8,160 Cardenas, Cuba.
18 do 486 8,262 Sagua la Grande.
24 do 502 8,534 Do.
Aug. 1 do 516 8,774 Havana, Cuba.
7 do 500 8,500 Do.
9,258 150,823
1882.
June		 20 Spanish steamship Guillermo 450 7,200 Nuevitas, Cuba.
26 do 425 7,229 Do.
875 14,429
1882.
July		 4 Steamship Lucy P. Miller 284 4,260 Havana, Cuba.
9 do 320 5,120 Do.
11 do 320 5,120 Do.
20 do 277 4,709 Do.
25 do 300 5,000 Do.
Aug. 2 do 280 4,760 Do.
9 do 300 5,100 Do.
14 do 299 5,083 Sagua la Grande.
22 do 289 4,913 Gibara, Cuba.
Sep. 2 do 261 4,437 Sagua la Grande
7 do 296 5,032 Do.
13 do 302 5,134 Do.
21 do 286 4,862 Do.
Oct. 3 do 211 3,587 Havana, Cuba.
13 do 247 4,200 Do.
4,272 71,417

recapitulation.

Name of vessel. Number of head. Value.
Schooner Arieties 100 $1,200
Schooner Sarah Hall 1,152 18,200
Spanish steamship Habanero 275 4,000
Steamship Ella Knight 5,716 87,873
Schooner Alice Vane 100 1,600
Schooner Palma 97 1,400
Schooner Asa Eldrige 1,305 22,665
Steamship Alabama 9,258 150,823
Spanish steamship Guillermo 875 14,429
Steamship Lucy P. Miller 4,272 71,417
Total 23,150 373,607