This table and the one preceding it were prepared for the author by the governor of the Spanish Bank of the Island of Cuba and differ from the table prepared by the Spanish authorities which will be found in the chapter on the revenue of Cuba. In the report furnished by the officials, the face value of the tax receipts is given in one column and the actual amount collected in another, the third column showing, under the caption of "Total Delinquent Taxes," the amounts uncollected, without any explanation as to why they were not collected. The governor of the Spanish Bank in the two tables given above includes a fourth column, namely, deductions for which the bank was not responsible. The bank authorities claim that the amounts represented in this column were receipts which were not valid, inasmuch as they were claims in many cases upon persons dead and upon property which had been destroyed by fire. The governor of the bank thinks it an injustice to the bank to add these under the general head of delinquent taxes, without this explanation. It is easy to enforce and collect the customs duties; but the collection of internal revenue taxes is a much more difficult matter. The United States authorities found, on coming into possession of the Island of Cuba, January 1st, that all the receipts of taxes for the present fiscal year were in the hands of the Spanish Bank of the Island of Cuba; that this institution had not only six or seven branch banks in various parts of the Island, but also in the neighbourhood of 258 sub-district or collecting agencies. The bank assumed all the responsibility of these agencies, and it was decided to place in its hands for the present fiscal year this work, for the reason that it had all the machinery and there would be no loss in revenue. An agreement was entered into between the Spanish Bank of the Island of Cuba and the United States military authorities, and an order issued from Washington to the bank to make the collection, but the arrangement engendered such opposition among the Cubans that the order was revoked and the work was placed entirely in the hands of the American authorities under General Brooke. CHAPTER XIV PAYMENT OF INSURGENT SOLDIERS