Collecting direct taxes $6,962.01 ” indirect taxes 32,410.52 Excise on liquors 126,031.04 ” tobacco 96,289.65 Higher instruction 25,418.55 Municipios 15,704.77 Pawnshops and pensions 45,053.54 Mails 42,725.16 Telegraphs 101,288.61 Mint 20,539.59 Mobiliario 2,986.76 Hospitals 136,794.20 Police 148,128.12 Confiscations 581.52 Judiciary 6,033.37 Extraordinary 6,606.92 Gunpowder and saltpetre 2,960.64 ---------- 816,514.97 Interest $200,325.81 Purchase of tobacco 99,342.05 ” gunpowder and saltpetre 5,795.70 Repayments (_Devolutiones_) 14,373.07 Public property 6,197.09 Accounts 2,010.24 ----------- 328,043.96 Funding bonds and obligations 2,554,076.94 Subsidy to street-railroad 833.33 Various payments 205,721.45 ------------ $6,503,422.38 However dry long columns of figures may be, they tell the story in the shortest way, and will give to those interested in the work of a Government some insight into its methods. Like many other Governments, that of Guatemala anticipates taxes, borrows, and issues paper obligations. Its chief income is from the sale of liquor and from import duties. I have in another place described the method of taxing the sale of liquors, and I may say here that the tax seems to be collected with fairness; but the heavy import duties offer a premium on smuggling, and I was told some very ingenious and amusing methods that had been used to evade the customs. If the ports of Guatemala were not just what they are, it would be a very difficult matter to collect the revenue from imports.