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Navigation report- Vessels entered and cleared, etc.-Continued.

TOTAL OF VESSELS ENTERED AND CLEARED, FOREIGN AND COASTWISE, ALL PORTS.

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APPENDIX E. Statement of passengers arrived and departed at the port of Habana during the six months

ending June 30, 1899.

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Number of employees in the custom service of Cuba on the 1st day of July, 1899.

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The 35 Americans in the customs service and custom-house at Habana are employed as follows: American correspondence Deputy collectors and inspectors. Special agent Superintendent and engineer of custom-house

Total...

APPENDIX G.

Comparison of total receipts at all customs ports of the island of Cuba for six months, from

January 1 to June 30, during the years 1889 to 1899, both inclusive.

Six months,

Baracoa.

Batabano. Caibarien. Cardenas. Cienfuegos.

Guanta-
namo.

Gibara. Manzanillo.

Pesoe.

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Pcsos. Pesos. Pcsos. Pesos. Pesos.
58, 274. 62 191, 770.09 464, 969. 67 64,428. 13 46, 376.94
79, 270.58 205, 826.67 642, 680.97 70, 401.13 50, 890.70
82, 237.95 187,728.26 826, 909.91 71, 929.28 33, 817.91
52, 936.24 127, 730.28 496, 910.82 35, 998 90 25, 901.11
75, 230,27 174, 655, 26 672, 175. 22 33, 961.42 16, 490.98
79, 227.91 202, 725. 89 559, 354, 71 45, 287, 79 63, 226.84
144, 382.95 291, 378.24 761, 060.18 99, 020.40 68,915.84
56, 464.67 74,319,84 551, 240. 85 69, 164. 97 78, 665. 20
45, 785. 38 74, 111, 24 459, 500. 25 29, 352. 16 37, 708. 33
60, 908.16 61,972. 10 366, 038.27 35, 035.64 16, 269. 18

34,078.99 39,807.81 58, 609.12 22, 817.5 24, 349,08 29, 91408 57, 121.8 78, 151.35 37,250.3 44,562.01

Six months,

Matanzas. Nuevitas.

Sagua.

Santa Cruz. Santiago. Trinidad. Tunas.

Habana.

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Pesos. Pe808. Pesos. Peros.

Pesos. 5,560.39 347, 278.59 14, 133. 74 6, 228. 75. 4, 853, 522. 18 7,646.95 333, 893.73 17,370.11 9,528.25 5,111,939.12 8, 308.01 422, 093.54 10, 792.04 10, 882.63 5,371, 744.26 8,458, 45 243, 136.12 1, 121.83

7,344.14 4,209, 406. 9 2,543.58 278, 617. 137, 193.36

271.60 3,949, 141.69 1, 224. 561 306, 160. 14 347.53 3, 780.61 3.920,510.4 10, 664.58 369, 456, 87 6, 276. 24

7, 292.87 5,201,563. 19 3,709. 791 327,971.85 7, 839.162, 132.01 3, 759, 30 31

213, 820.17 4,389.91 264.00

170, 781.78 3, 222.95 2,877.43 3,065, 367.52

3, 416,512

REDUCED TO UNITED STATES MONEY BY DEDUCTING 10 PER CENT.

Six months.

Baracoa.

Batabano. Caibarien.

Guanta-
Cardenas. Cienfuegos.

nano.

Gibara. Manzanilla.

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$52, 447.16 $172,593.09 9418, 472.71 $57, 985. 32 941, 739.25 $30,671.10
71, 343.53 185, 244.01 578, 412.88 63, 361.02 45, 801.63
74,014, 16 168, 955. 44 744, 218. 92 64, 736.35 30, 463. 12
47, 642.62 114, 957.26 447, 219. 74 32, 399.01 23, 311.00
67, 707. 25 157, 189.74 604, 957.70 30,565. 28 14, 841.89
71, 305.12 182, 153. 31 503, 419. 24 40, 759. 01 56, 904.16
129,914.56 262, 240, 12 684,954. 16 89, 117.36 62, 024.26
50,818. 21 66, 887. 86 496, 113, 77 62, 248. 48 70, 799. 48
41, 206.85 66, 700. 12 393, 550.23 31, 532.08 33, 937.50
54,817.35 55, 774. 89 329, 974. 45 26, 416. 95 14,642. 43
66,887. 10 144, 669. 18 559, 716. 08 50, 713. 37 66, 727.26

35, 827.08 52,745.21 20, 535, 71 21,914.72 26, 949. 51, 4096 70.36.22 33,525, 35 40,116.81 67, 508.5

1,683.71

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1889. 1890. 1891. 1892. 1893. 1894. 1895. 1896. 1897 1898, 1899.

98,035.84 67, 497.97 47, 183. 65 112,769.47 46, 701.30

41, 918. 70 125, 419.47 15, 981.71 30, 684.98 198, 323.52 120,044. 47 77, 392.21

300, 504.36 15,633. 10 8,572. 73 4.600 745, 21 7,477.21 379, 884.19 6,612.61 217, 822.51 1,009. 65 2, 289.23 250, 395.42 6, 474.03 1, 102. 11 277,544. 40 9,598. 13 332,511.19 3, 338.82 295, 174.67 7,055. 25 1,918.813,383, 377. 48

192, 438.16 3,950. 92 237.60

153, 706.30 2,900. 66 2,589.69 2, 749,830.8 1, 221.78 448, 174.22 11,160.21 4, 119.35 5, 146, 162.36

9, 712.84 9,794. 37 4,834, 569.84

6,609.73 3,788, 166. 12

244.44 3,554, 227,53 312.78 3,402.55 3,528, 459. #0 5,648.62 6,563.59 4,681, 407. 16

3,074, 861.39

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These comparisons of receipts are necessarily only approximate. In reducing the collection for the years 1889 to 1898 to American money 10 per cent has been deducted as the average difference in value between American and Spanish money of all classes. In order to arrive at the most accurate method of comparison, it is necessary to take into consideration many special taxes and other causes of difference in favor of the Spanish collections, such as the special tax for taking up paper money from circulation in the year 1898, and of the fact that in the year 1897 and some previous years some of the duties were collected in money of inferior value, as, for example, duties on alcoholic liquors, which were collected in paper money at its nominal value, and appeared at such nominal value in the statement of collections, and also of the fact that in the year 1898, the last year of the war, large quantities of war supplies and materials were introduced under the title of “libramientos." A check for the amount of the duties was presented to the cashier, figured in the collections as money, went to the treasury as such, and was then lost sight of. The effect, and, so far as I can now learn, the purpose of this transaction was to increase the apparent collections.

As an example of the reduction which it is necessary to make in some cases for accurate comparison, alcoholic liquors, duties upon which were collected in paper money, always rendered more than 100,000 pesos per month, which reduced to American gold would amount to only $54,000.

In addition to the foregoing deduction it is necessary to allow in favor of the present administration for the generally lower rates of duty now in force, the present ones averaging some 62 per cent lower than the former Spanish rates. (See Mr. Porter's Report on the Commercial and Industrial Condition of Cuba, page 17.)

REPORT OF MAJ. E. F. LADD, QUARTERMASTER, U. S. V.,

TREASURER ISLAND OF CUBA.
OFFICE TREASURER OF THE ISLAND OF CUBA,

Habana, Cuba, June 30, 1899. ADJUTANT-GENERAL DIVISION OF CUBA,

Habana, Cuba. SIR: I have the honor to submit the following report covering the operations of the office of the treasurer and disbursing officer of customs, from February 2, 1899, to June 30, 1899, and the office of the auditor for the island of Cuba, from March 14, 1899, to June 30, 1899.

In obedience to General Orders, No. 9, headquarters Division of Cuba, Habana, January 27, 1899, on February 2, 1899, I reported to Lieut. Col. Tasker H. Bliss for duty as treasurer and disbursing officer of customs.

My instructions were

(1) To receive from the collector of customs the funds collected at the port of Habana, and to disburse the same in obedience to instructions from the division commander.

(2) To keep for reference an account with the collector of customs at each port, showing his collections, expenditures, and transfers, so as to be able to report his unallotted balance at any time.

(3) To keep a record showing the allotments made from the customs funds.

Àt the time of the military occupation last January, there being almost a total lack of transportation facilities for money, the only practicable plan seemed to be to let the funds collected at the several ports remain in the custody of the collector, to be by him transferred to disbursing officers as directed by the division commander.

This plan has worked to the entire satisfaction of all parties, but has rendered impossible that accurate record of receipts and expenditures obtainable when without exception the total collections were converted into the treasury.

Under the system as conducted the collectors were disbursing funds under the order of the chief of customs and transferring money under the order of the division commander. Many of the collectors failed to render accurate reports of their expenditures, it being seldom that iheir daily reports of collections and disbursements corresponded with their conso.idated report at the end of the month, and the resulting confusion in my office can be imagined. This is stated simply to show the fault of the system, making the treasurer's records dependent upon a score of transactions by each person instead of upon only one, thus multiplying the liability of error by twenty. But during its operation it seemed to be the only feasible plan. Under instructions (1) the cash receipts of this office from February 2 to June 30 were

$4, 995, 010. 38 Total disbursements for the same period were

3,983, 409.88 Leaving a balance on hand July 1 of....

1,011, 600.50

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