Reference has been made to the borrowing of money by the planters for the rehabilitation of their estates. This was no easy task, because of the extent to which they were already overburdened with debts. Nearly all the land in Cuba was mortgaged, for a large percentage of its value. The census which was taken by the American authorities in 1899 showed a total real estate valuation in the entire island of only $323,641,895. These amazingly low figures were due, of course, to the depreciation of values through the ravages of war. But upon that valuation there was an aggregate mortgage indebtedness of no less than $247,915,494; or more than 76 per cent. Obviously, the borrowing capacity of Cuban real estate had been exhausted. During the war, with the impairment of industry which then prevailed, it was impossible for farmers to pay off their mortgages, and accordingly the Spanish government, in May, 1896, decreed that all mortgages then maturing should be extended for a year, during which time all legal steps for collection of them should be halted. In Oriente and Camaguey, however, the grace thus granted was for only a month. Successive extensions of the grace carried it to April, 1899, when the American administration was in control. A final extension was then granted, to April, 1901. Still another problem, and one which proved peculiarly embarrassing, was that of local or municipal government. The island was divided into six provinces, thirty-one judicial districts, and one hundred and thirty-two municipalities, and these last named were each divided into sub-districts and these again into wards. These all had their local officials and local systems of finance, and these latter were found by the Americans to be in serious confusion. It was necessary to reform them, but in the doing of this almost endless friction arose. Such matters so closely touched the Cuban people that they were naturally jealous and resentful of alien interference and dictation. At the same time the Americans considered it necessary to supervise the reorganization of local government as a basis for satisfactory general government. Each side became more or less irritated against the other, with unfortunate results.