In the two preceding chapters the attention of the reader has been called to the revenue of Cuba derived from custom-house receipts, which aggregates about $15,000,000 of the $26,000,000 required by the Spanish to pay the governmental expenses of the Island. Before ascertaining the way in which this money has been expended, and before making any suggestion as to possible division of revenue for the future, it may be well to pass briefly in review the other sources of revenue; and in this process the land, professional, and internal taxes come in for consideration. The Spanish Government estimated that the revenue from these combined sources for 1898-99 would be $7,783,150. This amount--when added to the customs, $14,705,000; the lotteries, $1,900,500; income from State property, $435,000; and miscellaneous revenue, $1,536,000,--practically completed the budget, as given in the opening of Chapter XV. Dismissing lotteries, the most important source of Cuban revenue has been from land and professional taxes, which should yield under normal conditions the following amount: TAXES AND IMPOSTS Sources. Dollars. Sovereignty taxes 650,000 Impost on mining property 10,000 Taxes on city property at 12 per cent. 1,600,000 Taxes on rural property, irrespective of cultivation, at 2 per cent. 150,000 Taxes on industry, commerce, and the professions, including 1/2 per cent. from contractors 1,400,000 Tax on personal drafts (cedulas) 150,000 Liquor consumption tax 1,300,000 Sale of liquor licences 120,000 Additional tax of 10 per cent. on transportation of passengers and 3 per cent. on that of merchandise 300,000 Discount on payments 70,000 Tax of 1 per cent. on payments 400,000 --------- 6,150,000 Deduct 5 per cent. commission for the collection of personal drafts (cedulas) 7,500 --------- Total 6,142,500 The following important statement in regard to the taxes of Cuba other than customs duties was prepared by José Anton Alcala, chief of the tax bureau of the Banco Español of Cuba, for Hon. Charles W. Gould, of the Department of Justice, and through the courtesy of Mr. Gould has been made part of this chapter: