"Because we are so heavily taxed," was the reply, and the shopman went on to illustrate. Each small retail store is taxed three hundred dollars for the right to do business. As the store increases in size and importance the tax is increased. A new tax of six per cent. on the amount of all other taxation has just been added, to cover the cost of collecting the whole! A war tax of twenty-five per cent. upon incomes was laid in 1868, and though the war has been ended ten years it is still collected. Every citizen or resident in Havana is obliged to supply himself with a document which is called a cedula, or paper of identification, at an annual cost of five dollars in gold. Every merchant who places a sign outside of his door is taxed so much per letter annually. Clerks in private establishments have to pay two and one half per cent. of their quarterly salaries to government. Railroads pay a tax of ten per cent. upon all passage money received, and the same on all freight money. Petty officials invent and impose fines upon the citizens for the most trifling things, and strangers are mulcted in various sums of money whenever a chance occurs, generally liquidating the demand rather than to be at the cost of time and money to contest their rights. The very beggars in the streets, blind, lame, or diseased, if found in possession of money, are forced to share it with officials on some outrageous pretext. All these things taken into consideration show us why the shopkeeper of Havana must charge double price for his merchandise. We have only named a few items of taxation which happen to occur to us, and which only form a commencement of the long list. It is nearly impossible at present to collect a note or an account on the island. Several of the guests at the Telegrafo had come from the United States solely upon these fruitless errands, each having the same experience to relate. Dishonest debtors take advantage of the general state of bankruptcy which exists, and plead utter inability to meet their obligations, while others, who would gladly pay their honest debts if it were possible, have not the means to do so.