"Apart from imports and exports, taxes were levied on real and personal property and on industries and commerce of all kinds. Every profession, art, or manual occupation contributed its quota, while, as far back as 1638, seal and stamp taxes were established on all judicial business and on all kinds of petitions and claims made to official corporations, and subsequently on all bills and accounts. These taxes were in the form of stamps on official paper and at the date of American occupation the paper cost from 35 cents to $3 a sheet. On deeds, wills, and other similar documents the paper cost from 35 cents to $37.50 per sheet, according to the value of the property concerned. Failure to use even the lowest-priced paper involved a fine of $50. "There was also a municipal tax on the slaughter of cattle for the market. This privilege was sold by the municipal council to the highest bidder, with the result that taxes were assessed on all animals slaughtered, whether for the market or for private consumption, with a corresponding increase in the price of meat. "Another tax established in 1528, called the _derecho_ _de averia_, required the payment of 20 ducats ($16) by every person, bond or free, arriving in the island. In 1665 this tax was increased to $22, and continued in force to 1765, thus retarding immigration, and, to that extent, the increase of population, especially of the laboring class. "An examination of these taxes will show their excessive, arbitrary, and unscientific character, and how they operated to discourage Cubans from owning property or engaging in many industrial pursuits tending to benefit them and to promote the material improvement of the island. "Taxes on real estate were estimated by the tax inspector on the basis of its rental or productive capacity, and varied from 4 to 12 per cent. Similarly, a nominal municipal tax of 25 per cent was levied on the estimated profits of all industries and commerce, and on the income derived from all professions, manual occupations, or agencies, the collector receiving 6 per cent of all taxes assessed. Much unjust discrimination was made against Cubans in determining assessable values and in collecting the taxes, and it is said that bribery in some form was the only effective defense against the most flagrant impositions."