The revenues of the national government are raised mostly by import duties. The most of these are levied by specific weight instead of _ad valorem_, so that sometimes articles which are heavy, but comparatively inexpensive, must pay a high duty. Then, in addition to regular duties, there are often special imposts levied for the construction of port works, or other public improvements. The states also have an export duty on everything sent out of the state, and sometimes even from one municipality to another. The farmer who hauls away a few bushels of beans or mandioca root must pay the export tax to the proper official, or stand a fine. All kinds of business are licensed. A merchant is sometimes obliged to pay a half dozen of these licenses, because of the different lines of goods carried. Each license permits the selling of certain specific goods. Then, in addition, there are stamp duties on all forms of commercial business, such as promissory notes, checks, drafts, receipts, etc. When you get a draft cashed a receipt is duly made out by the bank, a revenue stamp put on it and receipted by the recipient. Every article manufactured in the country bears a revenue stamp, except, as in the case with cotton goods, for instance, when so much a meter is paid to the government. Their idea is that in this way they must make up for the loss of import duties, by reason of goods being manufactured in the country. Another form of raising money is by giving out monopolies. In the city of São Paulo one man has the monopoly of the undertaking business. No one can get a burial permit until he has the consent of this man, which can only be obtained by paying him what his profit would probably be. This would depend on whether the funeral would be of the first, second or third class. The first-class funeral is very expensive, because it provides for a fine funeral car with four richly-caparisoned horses, two drivers and two footmen in elaborate livery, many carriages, and all other requirements after the same expensive fashion. There are many lines of business that could be very profitably pursued, but it is necessary first to make a study of local conditions and requirements; and this can best be done by having a representative on the ground. The local political leaders should be consulted, so that satisfactory arrangements can be made in the way of franchise or concession for the conduct of business; and especially is this true if the business to be conducted is manufacturing. All these preliminaries should be attended to before the investment is made. These same conditions apply to many of the Latin countries, because so many of their laws are local. It is best to understand the local conditions thoroughly, and this can only be done by some one on the ground, and in touch with local conditions. After this is done the investment is safe, and in general these enterprises are encouraged in every way by the various state and municipal administrations.