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Full text of "Haiti; annual report of the Financial Adviser-General Receiver submitted to the Secretary of State for Finance and Commerce of the Republic of Haiti, and the Secretary of State of the United States of America through the American High Commissioner"

HAITI 



ANNUAL REPORT 

OF THE 

FINANCIAL ADVISER 
GENERAL RECEIVER 

FOR THE FISCAL YEAR 
(OCTOBER, 1926— SEPTEMBER, 1927 




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UNIVERSITY OF MASSACHUSETTS 
LIBRARY 



HC 
157 

H2 
U5 

1926/ 
1927 



HAITI 



ANNUAL REPORT 



OF THE 



FINANCIAL ADVISER-GENERAL 
RECEIVER 



FOR THE FISCAL YEAR 



OCTOBER, 1926— SEPTEMBER, 1927 



SUBMITTED TO THE SECRETARY OF STATE FOR FINANCE 

AND COMMERCE OF THE REPUBLIC OF HAITI, AND 

THE SECRETARY OF STATE OF THE UNITED 

STATES OF AMERICA THROUGH THE 

AMERICAN HIGH COMMISSIONER 



W. W. CUMBERLAND 
Financial Adviser-General Receiver 

E. A. COLSON 
Deputy General Receiver 

J. S. STANLEY 
Director General of Internal Revenue 






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V S 



Imprimerie du Service Technique 

Port-au-Prince 

HAITI 



CONTENTS 

PAGE 

Imports I 

Exports - 2 

Balance of trade 2 

Origin of imports 4 

Destination of exports 5 

Ports of entry for imports 8 

Ports of embarkation for exports 9 

Shipping 11 

Foreign commerce bj^ months and by ports 16 

Commodities imported — l8 

Commodities exported 23 

Imports and exports of currency 28 

Customs administration 31 

Tariff revision 31 

Commercial conventions 32 

Customs operations 33 

Internal revenue service 47 

Customs receipts 50 

Internal revenue receipts 64 

Miscellaneous receipts 66 

Non-revenue receipts 68 

Governmental expenditures 71 

Treasury position 85 

Public debt 90 

Accounting 95 

Disbursing office 96 

Supply bureau 96 

Budget and finance law 97 

Currency 99 

Banking and credit lOO 

Franco-Haitian Court of Appeal 102 

Personnel 102 

Conclusion 103 

Annex : Report of the Director General of Internal Revenue iii 

Receipts by sources n^ 

Receipts by financial districts 117 

Receipts by financial districts and sources 119 

Internal revenue receipts according to sources and months 119 

Receipts by rural communes 121 

Administrative and operating costs 125 

Administrative organization i-io 

Personnel j,o 

Quarters and equipment i^j 

Digest of chief taxes collected 132 

Emigration taxes j,2 

Stamp service j,^ 

Income tax j,^ 

m 



CONTENTS 



Annex : Internal revenue service — Continued 

Stock and bond tax 134 

Occupational taxes on foreigners 134 

Public land rentals 135 

Recording fees and property transfer tax 137 

Consular fees 139 

Steamship passage tax 139 

Irrigation tax 141 

Conclusion 141 

Appendix : Schedules 143 



STATISTICAL EXHIBITS 

PAGE 

1. Value of imports and exports, and excess of imports or exports, fiscal 

years 1916-17 to 1926-27 2 

2. Value of imports, showing cotmtries of origin, in percentages, fiscal years 

1916-17 to 1926-27 4 

3. Value of exports, showing countries of destination, in percentages, fiscal 

years 1916-17 to 1926-27 6 

4. Value of total foreign commerce, by countries, in percentages, fiscal years 

1916-17 to 1926-27 7 

5. Value and percentage of value of imports, exports, and total foreign 

commerce, by countries, fiscal year 1926-27 8 

6. Value of imports, by ports of entry, fiscal years 1916-17 to 1926-27 9 

7. Value of exports, by ports of shipment, fiscal years 1916-17 to 1926-27 10 

8. Value and percentage of value of imports, exports, and total foreign 

commerce, by ports, fiscal year 1926-27 II 

9. Net tonnage of steam vessels in foreign commerce entered and cleared, 

by registry and months, fiscal year 1926-27 12 

10. Net tonnage of sailing vessels in foreign commerce entered and cleared, 

by registry and months, fiscal year 1926-27 13 

11. Value of imports, by registry of carrying vessels, fiscal year 1926-27 14 

12. Value of exports, by registry of carrying vessels, fiscal year 1926-27 IS 

13. Value of imports, by months and ports of entry, fiscal year 1926-27 

compared with 1925-26 17 

14. Value of exports, by months and ports of shipment, fiscal year 1926-27 

compared with 1925-26 18 

15. Value of imports, by commodities, fiscal years 1916-17 to 1926-27 20 

16. Quantity of imports, by commodities, fiscal years 1916-17 to 1926-27 21 

17. Value of exports, by commodities, fiscal years 1916-17 to 1926-27 24 

1,8. Quantity of exports, by commodities, fiscal years 1916-17 to 1926-27 25 

19. Quantity and value of five principal exports, by ports, fiscal year 1926-27 

compared with fiscal year 1925-26 26 

20. Percentage of value of exports, by commodities, fiscal years 1916-17 

to 1926-27 27 

21. Quantity and value of exports, by commodities and months, fiscal year 

1926-27 29 

22. Imports and exports of currency, fiscal years 1922-23 to 1926-27 30 

23. Receivership fund, fiscal years 1916-17 to 1926-27 34 

24. Expenses of Financial Adviser-General Receiver, by objects of expenditure, 

fiscal years 1916-17 to 1926-27 .36 

25. Expenses of administration of office Financial Adviser-General Receiver, 

by objects of expenditure and by months, fiscal year 1926-27 37 

26. Expenses of customs operation, by objects of expenditure and by months, 

fiscal year 1926-27 38 

27. Repairs and improvements to customs plant and equipment, fiscal year 

1926-27 39 

28. Distribution of expenditures from receivership fund, fiscal year 1926-27.... 42 

29. Costs of customs operations, by ports, and costs of administration, 

permanent improvements and treasury commission, fiscal years 1919-20 
to 1926-27 44 

V 



VI 

PAGE 

Total cost of collecting each gourde of customs receipts, fiscal years 



STATISTICAL EXHIBITS 

30. " ■ 

1919-20 to 1926-27 45 

31. Total disbursements from receivership fund, by months, fiscal year 1926-27 46 

32. Operating allowance of Internal Revenue Service 48 

S3. Costs of Internal Revenue Service, by objects of expenditure, fiscal years 

1923-24 to 1926-27 , 49 

34. Revenues of Haiti, by sources, fiscal years 1889-90 to 1926-27 51 

35. Relation between import and export values and customs receipts, fiscal 

years 1916-17 to 1926-27 55 

36. Customs receipts, by months, fiscal years 1916-17 to 1926-27 56 

37. Customs receipts, by ports, fiscal years 1916-17 to 1926-27 59 

38. Customs receipts, by sources and ports, fiscal year 1926-27 61 

39. Customs receipts, by sources and by months, fiscal year 1926-37 61 

40. Distribution of customs receipts, fiscal years 1916-17 to 1926-27 63 

41. Internal revenue receipts, by sources, fiscal years 1919-20 to 1926-27 64 

42. Miscellaneous receipts by sources and by months, fiscal year 1926-27 66 

43. Revenue and non-revenue receipts, by ports or financial districts, fiscal 

year 1926-27 : 68 

44. Total receipts of Haitian government, by sources, months, and ports, 

fiscal year 1926-27 6g 

45. Expenditures of Haitian governm.cnt, by services, fiscal j^ears 1916-17 

to 1922-23 70 

46. Revenues and expenditures, fiscal years 1923-24 to 1926-27 72 

47. Source and disposition of revenues, in percentages, fiscal year 1926-27 81 

48. Reimbursements to appropriations, fiscal years 1925-26 to 1926-27 83 

49. Revenues and expenditures and excess of revenues or expenditures, 

fiscal years 1916-17 to 1926-27 84 

50. Receipts and expenditures, by months, fiscal year 1926-27 86 

51. Assets and liabilities 87 

52. Public debt 90 

53. Expenditures from revenue for the public debt and relation of such 

expenditures to revenue receipts, fiscal years 1925-26 and 1926-27 94 

54. Required and actual debt reduction, fiscal years 1925-26 and 1926-27 95 

55. Income account of Bureau de Fournitures, fiscal year 1926-27 97 

56. Assets and liabilities of Bureau de Fournitures, September 30, 1927 98 

57. Notes of the Banque Nationale in circulation, by months, fiscal years 

1919-20 to 1926-27 100 

58. Loans and deposits of banks in Haiti, by months, fiscal year 1926-27 101 

ANNEX : INTERxNAL REVENUE SERVICE 

1. Annual internal revenue receipts for the years 191 1-12 to 1926-27 113 

2. Internal revenue receipts by sources, fiscal years 1919-20 to 1926-27 114 

3. Internal revenue receipts, by collection districts, fiscal years 1919-2J 

to 1926-27 117 

4. Internal revenue receipts, by sources and districts, fiscal year 1926-27 1x8 

5. Internal revenue receipts, by sources and months, fiscal year 1926-27 120 

6. Internal revenue receipts by months, fiscal years 1919-20 to 1926-27 121 

7- Internal revenue receipts of rural communes, fiscal year 1926-27 122-123 

8. Operating allowance of Internal Revenue Service, 1924-25 to 1926-27 125 

9. Expenses of Internal Revenue Service, by objects of expenditure 1924-25 

to 1926-27 jgr 

10. Cost of Internal Revenue Service, by objects of expenditure, fiscal years 

1923-24 to 1926-27 J26 



STATISTICAL EXHIBITS 



11. Expenses of administration and operation of Internal Revenue Service 

by districts, 1924-25 to 1926-27 126 

12. Expenses of Internal Revenue Service by objects of expenditure and by 

months, fiscal year 1926-27 127 

13. Expenses of administration and operation of Internal Revenue Service, 

by districts and months, fiscal year 1926-27 128 

14. Cost of collecting one gourde of internal revenue, by districts and months, 

fiscal year 1926-27 129 

15. Personnel 131 

16. Emigration statistics 1922-23 to 1926-27 132 

17. Receipts from foreigner's occupational tax, fiscal year 1926-27 135 

18. Public land rentals, fiscal year 1926-27 , 136 

19. Value of sales and mortgages of real property, fiscal year 1926-27 137 

20. Consular fees accruing to the state, fiscal years 1924-25 to 1926-27 138 

21. Receipts from steamship passage tax by ports, fiscal year 1926-27 139 

22. Receipts from steamship passage tax by months, fiscal year 1926-27 139 

23. Receipts from irrigation taxes, fiscal year 1926-27 141 

APPENDIX : SCHEDULES 

1. Quantity and value of imports into Haiti, by countries of origin, October, 

1926 to September, 1927 145-169 

2. Quantity and value of exports from Haiti, by countries of destination, 

October, 1926 to September, 1927 : 170-174 

3. Customs receipts, by sources, by ports, and by months, fiscal year 1926-27 175-178 

4. Internal revenue receipts, by sources, districts and months, fiscal year 

1926-27 179-186 



Digitized by the Internet Archive 

in 2010 with funding from 

Boston Library Consortium IVIember Libraries 



http://www.archive.org/details/haitiannualrepor1917unit 



ANNUAL REPORT OF THE FINANCIAL ADVISER- 

GENERAL RECEIVER FOR THE FISCAL YEAR 

OCTOBER, 1926 - SEPTEMBER, 1927. 



HAITI 



ANNUAL REPORT OF THE FINANCIAL ADVISER-GENERAL 

RECEIVER FOR THE FISCAL YEAR OCTOBER, 1926— 

SEPTEMBER, 1927 

OFFICE OF THE FINANCIAL ADVISER-GENERAL RECEIVER 

Port-au-Prince, Haiti, November 30, 192J. 

THE SECRETARY OF STATE OF THE UNITED STATES OF AMERICA, 
THE SECRETARY OF STATE FOR FINANCE AND COMMERCE OF THE 
REPUBLIC OF HAITI. 

Gentlemen : 

There is transmitted herewith the eleventh annual report of the commerce 
and finances of Haiti, which summarizes and extends the monthly reports 
required by Article 7 of the treaty of September 16, 1915, between the 
United States and the Republic of Haiti. 

Recession from the abnormally favorable results of 1925-26 was charac- 
teristic of 1926-27. Foreign commerce and governmental revenues declined 
substantially, but sufficient strength had been developed by the commercial 
organism and by the public treasury that no serious consequences occurred. 
At no time was the treasury embarrassed because of declining receipts, 
and retirement of the public debt continued at a rapid pace. 

Prospects for 1927-28 are favorable. Haitian finances may be regarded as 
definitely established "on a firm and solid basis" as contemplated in the 
treaty, and principal attention now needs to be directed toward developing 
the economic resources of the country and to advancing the educational 
standards of the population. 

Imports 

Foreign commerce was valued at Gdes. 155,252.042* in 1926-27 which 
represented a decline of Gdes. 40,246,013 or 20.59 P^r cent from the pre- 
vious year. Lessened quantities and lower unit prices of Haiti's principal 
exports constituted the fundamental explanation of the decline in question, 
although other causes contributed, as will later be indicated. 

Table No. i shows imports valued at Gdes. 78,756,600, which was 

*One gourde equals twenty cents (United States currency) and the gourde is, by law, exchangeable on 
demand and without expense at the fixed rate of five gourdes for one dollar (United States currency) - 
Accordingly, the value of Haitian currency, as measured in dollars, does not fluctuate. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



Gdes. 2,261,158 in excess of exports of Gdes. 76,495,442. Purchasing power 
for imports in Haiti is largely derived from direct exports, as both invis- 
ible debits and credits are not of outstanding importance. The decline in 
imports amounted to 16.44 P^r cent, and the year in qviestion returned 
lower values than during four other years of the i-eceivership. Undoubtedly 
commercial equilibrium was affected by the introduction of a thorough- 
going revision of the customs tariff. Effort was made to introduce excess 
quantities of merchandise on which customs duties were to be increased 
before such increases should become effective and to delay purchases of 
merchandise on which reductions were proposed. Thus in both value and 
classification of imports the year 1926-27 can hardly be regarded as 
normal. 

TABLE No. I 

VALUE OF IMPORTS AND EXPORTS, AND EXCESS OF IMPORTS OR EXPORTS 
FISCAL YEARS 1916-17TO 1926-27 



Year 


Imports 


Exports 


Total 


Excess Imports 


Excess Exports 




Goui-des 
43,030,428 
50,903,468 
85,588.041 

136,992,055 
59,786,029 
61-751.355 
70,789.815 
73,480,640 

101,187,825 
94,257,030 
78.756,600 


Gourdes 

44,664,428 

38,717,650 

123,81 1 ,096 

108,1 04,639 

32,952,045 

53,561,050 

72,955,060 

70,88 1,610 

97,01 8,810 

101,241,025 

76,495,442 


Gourdes 

87,694,856 

89,621,1 18 

209.399,137 

245.096,694 

92,738,074 

! 15,312,405 
143,744,875 
1 44,3 62,250 
I 98,206,635 
195,498,055 
155,252,042 


Gourdes 


Gourdes 





12,185,818 




80 


38,223.055 


- 


28,887.416 

26.83 3.984 

8, 1 90,305 




' ' 




' ^^° ^^ 




g 


2,165,245 




2,549.030 
4, 1 69,0 1 5 










6,983,995 


f- 


2,26 1,158 




1920 27 




Total 


856,523,286 


820.402,855 


1,676,926, I 41 


85,126,726 


49,006,295 







Exports 

Export values also declined from Gdes. 101.241,025 in 1925-26 to Gdes. 
76,495,442, or by Gdes. 24,745,583 or 24.44 pei' cent. This was the most 
unsatisfactory feature of the entire year in so far as commerce and finances 
were concerned. Haiti is at a period of development in which the value of 
exports should be constantly and sharply expanded. 

To be sure, the decline in value of exports was largely explained by 
smaller volume and lower tmit price of the one commodity, coffee. As long 
as Haiti continues as a one-crop country, similar extensive fluctuations in 
the value of exports can be anticipated. 



Balance of Trade 

Haitian imports during 1926-27 were valued at Gdes. 2,261,158 more 
than exports. Although fully recognizing the fallacy of mercantilism, this 
office is of the opinion that Haiti's welfare will at present be served as well 
as evidenced by a substantial excess of exports. Few manufacturing indus- 
tries exist. Aside from increased production of certain classes of food- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

stuffs, therefore, enhanced standards of living for the Haitian population 
necessarily involve importation of merchandise from abroad. Clothing, 
building materials, household equipment, machinery and the numerous 
articles which connote modern existence must be purchased abroad if they 
are to be consumed in Haiti. Such purchases cannot be effected unless cor- 
responding values are produced and exported. 

For the foregoing reason the balance of trade in a country such as Haiti 
becomes of far more importance than in highly industrialized countries 
like Great Britain and Belgium. Such countries can systematically improve 
their standards of living and at the same time report recurrent excesses 
of imports over exports. For a country like Haiti this is impossible. 

A temporary excess of imports would indeed be welcome if it repre- 
sented improvements in the means of production. Many countries during 
their developmental stage have reflected for a short time a balance of 
imports, later to be succeeded by a large export balance as payments of 
interest and principal on foreign borrowings came into force. To some 
extent Haiti has improved its productive plant during 1926-27, possibly as 
much as the unfavorable merchandise balance. There is also the probability 
that if visible and invisible items of both debits and credits could be com- 
puted it would be found that there was actually an excess of receipts over 
expenditures on foreign account. Import values are computed on the basis 
of foreign cost plus all charges for placing such merchandise in Haiti, ex- 
ception being made of customs duties. Therefore statistics of imports ac- 
curately reflect the total sums which must be paid abroad for import 
account. In the case of exports, values are computed on the basis of mer- 
chandise placed aboard vessel, duty paid. In short export statistics attempt 
to set forth the net proceeds which Flaiti receives for commodities shipped 
to foreign countries. 

As a consequence, invisible debits and credits are not great as concerns 
ocean freight, insurance or other shipping charges. Expenses of foreign 
tourists in Haiti or of Haitians in foreign countries are also negligible, as 
are Haitian investments abroad. In fact the only items of real importance 
are, on the credit side, savings in the possession of returning Haitian emi- 
grants and expenditures of the United States Marine Corps in Haiti. 
Principal among the debits is the fact that numerous commercial houses 
and certain industrial and agricultural enterprises are financed with 
foreign capital, thus involving remittances abroad which are not directly 
compensated by credit items. Another factor of the same nature is the 
fact that Haiti's public debt is largely in the hands of foreigners, thus 
involving constant remittances for interest and amortization account. 

In all probability the credit items listed above were of more importance 
than the debits. If this be true it would follow that the apparent excess of 
imports should probably be replaced by a small excess of exports. At all 
events, it is fair to conclude that there was an approximate etpiivaience of 



4 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

foreign payments as well as foreign trade in 1926-27. This merely con- 
tinued the experience of recent years. Aggregating the totals for the last 
five fiscal years, there was only a difference of Gdes. 120,037 between the 
values of imports and exports. While it is evident, therefore, that great 
stability has characterized the commercial balance, it must frankly be 
stated that commercial progress is less than might have been desired. 
Instead of a close correspondence between the value of imports and that 
of exports it would have been far more desirable to report a large increase 
in excess of exports, at least until advancement in the standard of living 
of the population should involve a corresponding growth in the import 
trade. 

Origin of Imports 

Few countries obtain such a large percentage of imported merchandise 
from a single source of supply as does Haiti. Table No. 2 shows the value 
of imports classified according to countries of origin and reduced to a per- 
centage basis. For the entire period of the receivership 82.62 per cent of 
total imports have been furnished by the United States. In 1926-27 this 
percentage was 76.56, which was lower than the average, but also slightly 
higher than 74.22 per cent which Avas reported in the preceding fiscal 
year. Thus there was apparently little indication of decentralization in 

TABLE No. 2 

VALUE OF IMPORTS, SHOWING COUNTRIES OF ORIGIN, IN PERCENTAGES 
FISCAL YEARS 191 6-17 TO 1926-27 



Country of Origin 



Average 

I 9 I 6-1 7 — 

I 920-2 I 



United States 

France , 

United Kingdom 
Bahama Islands .... 

Belgium 

Canal Zone 

Cuba 

Curacao 

Denmark 

Dominican Republic 

Germany 

Italy 

Jamaica 

Netherlands 

Porto Rico 

Switzerland 

Virgin Islands 

All other 

Total 



Per cent 

87.09 
4.71 
5.85 



Average 

I 92 I -22— 
I 925-26 



Per cent 

79-37 



7.36 



[925-26 



74.22 

7.27 

7.24 

.02 

.60 

.22 

.05 

.70 

.29 

•47 

4.63 

1.42 

•07 

2.10 

.32 

.03 

.01 

•34 



I 926-27 



Per cent 

76 
6 

5 



Average 

I 9 I 6- 1 7 — 

I 926-27 



Per cent 

82.62 

5-47 
6.43 



548 



the source of Haitian imports. Only one explanation for this situation can 
be advanced, namely, that American merchants are able to offer greater 
advantages as to price, quality and time of delivery of merchandise. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 5 

Otherwise the import trade of Haiti would not be so uniformly directed 
toward the United States. 

Haitian imports are largely confined to foodstuffs, construction ma- 
terials, and the cheaper forms of textiles. All of these commodities are 
produced in large quantity in the United States, and even in distant 
markets they are successfully placed in competition with European prod- 
ucts. There is even more reason for a distinct advantage in favor of Ameri- 
can merchandise in a country such as Haiti, which lies at the very door of 
the United States and with the exception of Canada is practically the 
closest foreign country to the great export center of New York. 

Because of the dominating position of the United States, Haitian imports 
from other countries were of relatively small importance, only five other 
countries furnishing as much as one per cent of the total. These were in 
order of importance, France, Great Britain, Germany, the Netherlands and 
Italy. In each of these cases, except that of Germany, the percentage was 
less than during 1925-26, and the percentage of Germany for the two years 
was practically identical. On the other hand, imports from the Dominican 
Republic, Jamaica and Porto Rico increased materially, though the total 
in each instance was of little significance. 

Renewed concentration of Haitian imports was in contrast with a tend- 
ency toward decentralization which has been in effect for several years. 
In fact the relative importance of the import trade with the United States 
had declined in each successive year from the five-year average for 1 916- 17 
to 1920-21 and including 1925-26. In the opinion of this office, therefore, 
the year 1926-27 was probably exceptional, though abolition of the former 
tariff preferential accorded to France on a wide variety of commodities 
and the substitution of a smaller list on terms which are also available to 
countries concluding most-favored-nation arrangements with Haiti may 
have contributed to the result. 

Destination of Exports 

One of the most outstanding features of the foreign commerce of Haiti 
for 1926-27 was the pronounced diminution in the concentration of exports. 
For the years 1921-22 to 1925-26, inclusive, France absorbed 62.29 per cent 
of Haitian exports, and this increased to 65.13 in 1925-26, as indicated in 
table No. 3. Therefore a decline to 47.51 per cent for 1926-27 or 27.05 per 
cent, was notable indeed and also connoted definite improvement in the 
fundamental soundness of the Haitian commercial situation. The foregoing 
statement by no means implies that Haiti should fail to recognize the out- 
standing importance of France as an outlet for its products over the course 
of many decades. Even at present France purchases substantially half of 
the exported values of Haiti. Nevertheless, it can hardly be argued that 
France purchases Haitian commodities from any motive except the single 



O HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

one of self-interest. In the absence of governmental control there is no 
instance recorded in commercial history of the merchants of any country 
purchasing merchandise from another except on the basis of advantage 
in price, quality and delivery. With as much reason could it be argued that 
France should be grateful to Haiti for ]jroducing coffee which especially 
pleases the palates of its citizens as for ]>retending that gratitude is dtie 
from Haiti to France because most Haitian products have found a market 
in that country. It is a business proposition on each side, with attendant 
mutual benefit, as is the case in every legitimate business operation. 

TABLE No. 3 

VALUE OF EXPORTS, SHOWING COUNTRIES OF DESTINATION, IN PERCENTAGES 
FISCAL YEARS 1916-17 TO 1926-27 



Country of destination 



Average 

I 9 I 6-1 7 — 

1920-2) 



Average 

I 92 I -22 — 

1925-26 



I 925-26 



I 926-27 



Average 

I 9 I 6- 1 7 — 

1926-27 



United States 

France 

United Kingdom 

Barbados 

Belgium 

Canada 

Canal Zone 

Cuba 

Denmark 

Dominican Republic 

Germany 

Italy 

Netherlands 

Norway 

Porto Rico 

Spain 

Sweden 

All other 

Total 



Per cent 

52.85 
35 98 

1-45 



cent 
11.02 
62.29 
4.40 



Per cent 

6.79 

65.13 

3.58 



5.24 
.80 



8.00 

.02 

a44 

2.25 

2.62 

1.23 

.16 

.89 

•47 

•14 



7.81 

47-51 

5.16 



5.20 

2.48 

■17 

3.86 

8.13 

.04 

6.22 

3.64 

3.09 

.78 

.80 

342 

.87 

.82 



Pec cent 

29.74 

48.99 

3 '3 



1I.J4 



No doubt export outlets are more difficult of acquisition than the mere 
transfer of import orders from one country to another. Particularly for 
this reason it has been the opinion of this office that Haitian exports 
should not be so extensively directed toward the one market, France. Po- 
litical or financial disorders in a dominating market could seriously embar- 
rass the Haitian situation, even though no fault in administration could 
be attributed to Haiti. Accordingly, it is not because Haitian exports sold 
in France have diminished in the year under review but because there 
has been a relatively larger demand for Haitian products on the part of 
other countries that this office considers the distribution of exports as 
decidedly more favorable. 

By reason of the sharp decline in the proportion of exports purchased 
by France, the participation by practically all other countries increased. 
It is rather surprising to note that the second country of importance as 
regards exports from Haiti was Denmark, followed in order by the United 



HAITI; REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER / 

States, Germany, Belgium, Great Britain, Cuba. Italy, Spain, the Nether- 
lands and Canada. In each case, with the one exception of Belgium, the 
percentage was greater than during 1925-26. Increases of particular im- 
portance occurred for Canada, which purchased considerable quantities of 
Haitian sugar, for Germany and for Spain. Most important of all was the 
increase of from 0.02 per cent to 3.86 per cent in the case of Cuba. This 
country came on the market for considerable quantities of Haitian coffee. 
and no pains should be spared in attempting to satisfy Cuban requirements. 

Table No. 4 combines both imports and exports, so far as countries of 
origin and of destination, respectively, are concerned. First place easily 
went to the United States, with 42.68 per cent of the total, and France was 
as easily second with 26.84 P^r cent. However, a tendency of several years 
was reversed. For some time the percentage of the United States has de- 
creased and that of France increased, until in 1925-26 they were not far 
from equivalent. For 1926-27 the United States handled 59.01 per cent 
more Haitian commerce than did France. It is also interesting to note that 

TABLE No. 4 

VALUE OF TOTAL FOREIGN COMMERCE, BY COUNTRIES. IN PERCENTAGES 
FISCAL YEARS 1916-17 TO 1926-27 



Country 



United States 

France 

United Kingdom 
Bahama Islands . . . 

Barbados 

Belgium 

Canada 

Canal Zone 

Cuba 

Curacao 

Denmark 

Dominican Republic 

Germany 

Italy 

Jamaica 

Netherlands 

Norway 

Porto Rico 

Spain 

Sweden 

Switzerland 

Virgin Islands 

All other 

Total 



Aver,i-;»c 

I 9 I 6-1 7 

1920-2 I 



Per Lent 

72-53 

18,39 

4.03 



Average 

I 92 I -22 — 

I 925-26 



Per cent 

45.63 

33.83 

5.85 



14.69 



I 925-26 



1926-27 





Per cent 




4J 


4268 


25 


26 


84 


35 


5 


08 


02 




03 


00 


2 


87 


48 


I 


26 


23 




16 


04 


I 


91 


39 




61 


27 


4 


I 


24 




38 


50 


5 


42 


67 


2 


30 


03 




14 


39 


2 


51 


04 




40 


24 




88 


52 


I 


72 


24 




43 


02 




02 


07 




26 



Average 

191 6- 17 — 

1926-27 



Per cent 

57-59 

26.18 

4-95 



the position of France in 1926-27 was almost identical with the eleven-year 
average. For the United States, however, there was a decline from 57.59 
per cent for the past eleven years to 42.68 per Cent in 1926-27. This decline 
was absorbed by distribution among the various countries which conduct 
commercial relations with Haiti. 



8 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

For convenient summary, table No. 5 assembles the trade of Haiti for 
1926-27 in accordance with the values of imports and of exports, as cor- 
related with the countries of origin and destination, respectively, and also 
the value of imports and exports combined, together with the appropriate 
percentages. 



TABLE No. 5 

VALUE AND PERCENTAGE OF VALUE OF IMPORTS, EXPORTS, AND TOTAL FOREIGN 
COMMERCE, BY COUNTRIES, FISCAL YEAR 1926-27 



Condtry 


Imports 


Exports 


Total 




Gourdes 

2 

2,771 

I 1,831 

488,005 

68,265 

62,565 

I 13.965 

2.187 


Per cent 


Coaides 


Pet cent 


Gourrfes 

2 

2,771 

54.303 

4,463,279 

68,265 

1 ,960.635 

241,352 

2,187 

480 

2.959,869 

936.922 

I 1,307 

6.367,508 

590,020 

107 

148,293 

41 ,669,6 I 3 

24.964 

441 

8,41 2,988 

175 

49 

3.569.529 

207,220 

95.658 

803 

12,570 

30 

3,888,039 

607,0 I 5 

124 

J. 743 

1.364.979 

2.676,020 

663.978 

31.434 

78 

7.888.382 

66,259,378 

62,180 

2,352 


Per cent 












Bahama Islands 


.02 
.62 
.09 
.08 
•14 


42.472 
3.975.274 


.06 

5,20 


.03 

2.87 




.04 




1,898,070 
127.387 


2 48 
•J7 


1.26 




.16 










480 

2,949,817 

297.565 


3.86 

■39 




Cuba 


10,052 
639.357 

11,307 

I 46,266 

558,923 

107 


.01 

.81 
.02 
.18 
■71 


1. 91 




.61 








6,221 ,242 
3'. 097 


8.13 
.04 


4.10 


Dominican Republic 


.38 






148. r. 93 

36,340,605 

24,962 


.19 

47.51 

.03 


.10 


France 


5,329,008 

1 

441 

3,659,245 

135 

49 

783.393 

199.724 

54.643 

803 


6.76 


26.84 
.03 








Germany 

Guadeloupe 


4.65 


4;53.r43 
10 


6.22 


5.42 








Italy 


1. 00 
■25 
.07 


2,786,136 

7.496 

41,015 


,.64 


2. }0 




. I 4 




• 05 


.06 










12.570 


.02 






30 

1,520,572 

7.165 

124 

6.705 

758,055 

62,605 

488 

31.434 

78 

3.939.559 

60,285, 1 03 

284 

1,352 






Netherlands 

Norway 


1-95 


',367.467 
599.850 


3.09 
.78 


2.51 








Peru 




38 

606,924 

2,613,415 

663,490 






Porto Rico 

Spain 


.96 

.08 


.80 

342 

87 


.88 
1.72 


Sweden 


•43 




.04 


Syria 








United Kingdom 


5.02 
76.56 


3.948,823 

5,974,275 

61,896 

1,000 


5.16 

7.81 

.08 


5.08 


United States 


42.68 
.04 




Virgin Islands 












Total 


78,756,600 


100.00 


76,495,442 


100.00 


155.252.042 


100.00 



Ports of Entry for Imports 

As the United States furnished the major portion of Haitian imports, 
so Port au Prince stood in a dominating position as a port of entry. Out 
of total imports in 1926-27 of Gdes. 78,756,600, Port au Prince received 
46,488,467 or 59.03 per cent. Because it so far surpasses the other towns 
of Haiti as a center of population and by reason of its added importance 
as the capital of the government which is rather highly centralized imports 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



9 



at that port will continue to take first place. That they will constitute 
more than half of the total over a prolonged period of years is, however, 
very doubtful. 

As set forth in table No. 6, only a few ports of the republic showed 
greater import values in 1926-27 than in the previous year, and these were 
all minor ports. Declines of extensive proportions occurred for Cap Hai- 
tien, Jacmel and Port de Paix, with smaller recessions for Cayes, Gonaives, 
Jeremie, Petit Goave, Port au Prince and Saint Marc. 

It so happens that total imports for 1926-27 were closely similar to the 
average from 1916-17 to 1926-27, inclusive. Comparison of the commercial 
trend in the several ports is therefore facilitated. There has been rather 
uniform expansion in the case of Cayes, Jacmel, Jeremie, Miragoane, Port 
au Prince and Saint Marc. Reductions were recorded for Cap Haitien, 
Gonaives, Petit Goave and Port de Paix. For Cap Haitien. the coffee crop 
of the year under discussion was quite unsatisfactory, and there is reason 
to believe that no permanent recession of commercial activity need be 
expected at that port. In fact certain agricultural developments are now in 
course in the Cap Haitien district which should in due time make Cap 
Haitien the second most important port of entry and of export of the re- 
public. For Port de Paix a similarly optimistic statement cannot be made. 
This port was formerly a heavy shipper of logwood, but logwood supplies 
have been largely exhausted, and compensating industries have not been 
developed. Thus purchasing power has diminished, and imports have 
followed suit. 

TABLE No. 6 

VALUE OF IMPORTS, BY PORTS OF ENTRY, FISCAL YEARS 19 16-17 TO 1926-27 



Port of entry 



Aquin 

Belladere 

Cap Haitien 

Cayes 

Fort Liberte 

Glore 

Gonaives 

Jacmel 

Jeremie 

Miragoane 

Ouanaminthe 
Petit Goave 
Port au Prince 
Port de Paix 
Saint Marc ... 



Total 



Average 
I g I 6- 1 7- — 
I 920-2 I 



Gourdes 

156,514 



9,987,65 I 

6,443,055 

257 



3,922,744 

3.457.767 

1,942,796 

5 18,426 

27,035 

2,674,944 

41,712,019 

2,087,026 

2,329,771 



Average 

1921 -22 — 

I 925-26 



75,260,005 



Gourdes 

I 20,425 

6,482 

8,293,009 

7,440,221 

6:8 

81,567 

3,732,077 

4,904,482 

1,579.913 

956,170 

287,016 

2,081,535 

45,889,0081 

2,059, 1 78 [ 

2,861.632 



I 925-26 



Gourdes 

4,900 

28,41 5 

9.133.525 

8,324,5 60 



153.815 

3,992.775 

6.188,200 

2,579,320 

957.895 

I 29,265 

2.795.930 

53.754.525 

3,006. 280 

3,207,625 



I 926-27 



Gourdes 

24.739 

222.478 

^.937.571 

7.243,564 



100,1 81 
3,309,762 
4,414.352 
2,073,507 
1 ,069, 1 66 
I 50,580 
2,229,860 
46,488,467 
1.865,277 
2,627,096 



Average 
1926-27 



Gourdes 

128, 1 30 

23,172 

8,940,079 

6,969,086 

398 

46,183 

3,780,351 

4,202,327 

1,789,732 

767,468 

I 56,440 

2,364,750 

44,044,873 

2,054,209 

2.598,555 



30,293,333] 94.257.030! 78,756,600-: 77.865.753 



Ports of Embarkation for Exports 

Although export values sharply declined in 1926-27 there were certain 
ports which gave a good account of themselves. These, as listed in table 



lO 



HAITI: REPORT OF FINANCIAL ADVISER^GENERAL RECEIVER 



No. 7, were Cayes, Miragoane and Port au Prince. In the first two cases 
export values actually increased, and in the last they were practically 
identical. In contrast, sharp declines characterized all of the other im- 
portant ports, particularly Aquin, Cap Haitien, Gonaives, Jacmel, Jeremie, 
Petit Goave, and Port de Paix, and to a less extent St. Marc. In each case 
lessened quantity or price of the two commodities, coffee and cotton, was 
the explanation. 

Average export values for the receivership period, compared with those 
of 1926-27, well illustrated the progress of the export trade for the years 
in question. There was a decline in the case of Aquin, Cap Plaitien, Port 
au Prince and Port de Paix. For Cap Haitien the decline was undoubtedly 
temporary. For Port de Paix it was permanent unless new industries be 
developed. Satisfactory increases were reported for Cayes, Jacmel, Jere- 
mie, Miragoane, Petit Goave and St. Marc. The export trade of Gonaives 
was about the same for 1926-27 as for the entire period. 

TABLE No. 7 

VALUE OF EXPORTS, BY PORTS OF SHIPMENT, FISCAL YEARS 1916-17 TO i936-a7 



Port of shipment 



Aquin 

Belladere 

Cap Haitien ... 

Cayes 

f-"ort Liberie 

Glore 

Gonaives 

Jacmel 

Jeremie 

Miragoane 

Ouanaminthe 
Petit Goave 
Port au Prince 
Port de Paix 
Saint Marc . . . 



Total 



Average 

[916-1 7 — 

I 920-2 I 



Gourdes 

517.420 



I 0,601,902 

4,543,658 

323,746 



4,934,835 
8,41 6,71 7 
3,350.333 
1 ,009,265 
9,015 
4,167,273 
23.557.713 
3,788,030 
4,430,065 



69,649,972 



Average 

1921-22 — 

1925-26 



Gourdes 

1,254,059 

52 

9.794.332 

6,652,145 

62,057 

I 1,01 5 

6,618,885 

I 0,23 1,039 

3,226.006 

1,871,386 

7,284 

9,837,361 

18,772,347 

4,20 1 , 144 

6,592,399 



79,131.51 I 



Gourdes 
1 ,496,005 



14,876,545 
6,446,81 5 



4,410 

7,770,470 

14,419,785 

7,510.280 

2,314.775 

7, 1 60 

14,175,060 

18,892.020 

6,489,605 

6,838,095 



101,241 ,025 



1926-27 



Gourdes 

7 I 8,469 

7.014 

8,092,75 2 

6,661,198 



723 
5,829,06 I 

I 1,093,943 

4,054, 1 86 

2,343,078 

2,400 

9,670,818 

18,759,08 I 
3,300,1 go 
5,962,529 



70,495,442 



Average 
I 9 I 6-1 7 — 
1926-27 



Gourdes 

870.533 

661 

i 0,006,720 

5,694,565 

175.365 

5.073 

5,781,606 

9,484,793 

3,357,807 

1,522,394 

7.627 

7,244,908 

20,946,308 

3,931,459 

5.552,259 



74,582.078 



Import and export values have been combined in table No. 8 so as to 
show the relative importance of each port. Both in imports and exports 
Port au Prince took first place, its combined trade being 42.03 per cent of 
the total. In the next group stood the three ports of Jacmel. Cap Haitien 
and Cayes, ranging from 9.98 to 8.95 per cent. A third group consisted of 
Petit Goave with 7.66 per cent, and including Gonaives, St. Marc, Jeremie, 
Port de Paix, and down to Miragoane with 2.20 per cent. A fourth group 
was composed of the minor ports. 

As compared with 1925-26 the relative importance of Port au Prince 
increased materially, while most of the other ports declined with the ex- 
ception of Cayes, Miragoane and St. Marc. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



II 



TABLE No. 8 

VALUE AND PERCENTAGE OF VALUE OF IMPORTS, EXPORTS, AND TOTAL FOREIGN 
COMMERCE, BY PORTS, FISCAL YEAR 1926-27 



Port 



Aquin 

Belladerc 

Cap Haitien 

Cayes 

Glore 

Gonaives 

Jacmel 

Jeremie 

Miragoane 
Ouanaminthe 
Petit Goave 
Port au Prince 
Port de Paix 
Saint Marc 

Total ... 



Imports 




Gourrfes 


Per cent 


24.739 


.03 


222.478 




29 


6.937.571 


8 


81 


7,243,564 


9 


20 


I 00, 1 8 I 




13 


3,309,762 


4 


2 I 


4.414.352 


5 


60 


2,073,507 


2 


03 


1,069,1 66 


I 


35 


I 5 0,5 80 




20 


2,229,860 


2 


83 


46,488,467 


59 


oi 


1,865,277 


2 


36 


2,627,096 


3 


34 


78,756,600 


I 00 


00 



Exports 



Gourdes 

7 I 8,469 

7.014 

8,092,752 

6,661,198 

723 

5,829,06 I 

I 1,093,943 

4,054, 1 86 

2,343,078 

2,400 

9,670,818 

18,759,081 

3,300, 1 90 

5,962,529 



76,495,442 



Per cent 
•94 



10,58 
8.71 



7.62 

14.51 

5.30 

3.07 



I 2.64 

24.52 

4.32 

7-79 



Total 



Gourrfes 

743.208 

229,492 

15,030,323 

I 3,904,762 

I 00,904 

9.138.823 

15,508,295 

6,1 27,693 

3,412,244 

I 5 2,980 

I 1 ,900,678 

65.247.548 

5,165,467 

8,589,625 



I 55,252,042 



cent 

.48 

15 

68 

95 



Shipping 

During 1926-27 Haiti was again adequately served by ocean-going car- 
riers. At no time was there shortage of cargo space, although at certain 
seasons of the year it was difficult to obtain passenger accommodations. 
There was also stability in freight rates, which remained high. 

Net tonnage of steamships entering Haitian ports is tabulated in table 
No. 9. Vessels entered totalled 635, against 565 in the previous fiscal year. 
However, net tonnage was somewhat smaller, being 1,117,195, in contrast 
with 1,123,486 in 1925-26. American vessels were the most numerous, and 
the tonnage was 547,767 or 49.03 per cent of the total. Of second im- 
portance both in number and tonnage were vessels flying the flag of the 
Netherlands. German shipping made by far the greatest progress during 
the year under consideration, increasing from 2>7 with net tonnage of 
62,943 to 89 with tonnage of 142,288. This increase in German shipping- 
was at the expense of British, French, American and miscellaneous vessels. 

Sailing vessels showed further decline in number and tonnage, as in- 
dicated in table No. 10. For 1926-27 there were 98 such vessels with a 
tonnage of 22,075 entering Haitian ports from abroad, as contrasted with 
149 with a tonnage of 30,883 during the previous year. In the number of 
such vessels, the British flag was in the lead with 33, though the tonnage 
was but 443. These are for the most part small schooners entering Cap 
Haitien from Turks Islands and the Bahamas. In contrast, 16 American 
sailing ships reported net tonnage of 7,803. Imports into Haiti by means 
of sailing vessels are principally confined to lumber with occasional 
cargoes of mineral oils. Export cargoes on sailing vessels are principally 
confined to logwood. 

Considerable interest attaches to the registry of vessels on which im- 



12 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 





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o 






HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



13 



ports from various countries were transported to Haiti. This is shown 
in table No. 11. Since most imports were purchased in the United States 
it was to be expected that they would be principally transported on 
American vessels. This was the case, as Gdes. 40,043,040 out of total 
imports of American origin of Gdes. 60,285,103 were transported on 
American vessels. The proportion was substantially two-thirds. But 
American ships participated but slightly in transporting to Haiti merchan- 
dise originating in other countries, since total imports into Haiti by 
American vessels were Gdes. 42,997,602, or but Gdes. 2,954,562 greater than 
exclusively American products handled by such ships. 

TABLE No. 10 

NET TONNAGE OF SAILING VESSELS IN FOREIGN COMMERCE ENTERED AND CLEARED, 
BY REGISTRY AND MONTHS, FISCAL YEAR 1926-27 

Sailing Vessels Entered 



Month 



October, 1926 

November 

December .... 
January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 



Total 



No. Tonnage 



1.578 
661 
653 
905 
708 
646 

1,186 

864 

20 

582 



7.803 



British 



No. 



Tonnage 



25 

52 

134 



Haitian 



No. Tonnage 



329 

64 

686 



No. 



Tonnage 



3.097 
1.358 
1,963 



2,1 20 

2,239 

288 

94 

1,299 



Total 



No. 



98 



Tonnage 



4.825 
2,072 
2,649 

952 
2,93« 
2.934 
1,502 
1.287 
1,408 
1.32s 
50 

144 

23,075 



Sailing Vessels Cleared 



[927 



October, 1926 

November 

December 

January, 
February 

March 

April .... 

May 

June 

July 

August ... 
September 



Total 



.993 
880 

.314 
905 
688 

20 

.832 
I 10 

774 
582 



9, •98 



I o 
343 

50 
353 
343 

20 



2,044 
2.253 

1,123 

998 



2,404 

2,243 

94 

231 

1,068 



12,458 



4,12 I 
3.242 
2,470 
1,960 

792 
2.449 
4.104 

556 
1.073 
2,062 

364 

163 



23.356 



Dutch vessels carried Gdes. 21,234,499 of merchandise to Haiti, Gdes. 
16,706,161 of which was of American origin. Ships of France and of 
Germany were also of some importance in the import trade. Values trans- 
ported by French vessels considerably declined, while German vessels 
maintained their previous position. It is curious to note that German ships 



14 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



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l6 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

carried Gdes. 826,881 of British goods to Haiti, while similar merchandise 
transported in British ships was Gdes. 335,740. French vessels almost ex- 
clusively were loaded with French cargoes, 

Haitian exports in largest proportion were transported by Dutch ship- 
ping, but the concentration was not as high as was the case of imports by 
American vessels. Of total exports of Gdes. 76,495,422 Dutch vessels carried 
values amounting to Gdes. 27,010,854. Second in importance was German 
shipping with Gdes. 13.353,216. closely follov/ed by ships of French, 
American and British registry. Exports transported by the vessels of vari- 
ous countries were quite diversified in destination, with the exception that 
French vessels transported few Haitian products to other countries than 
France. 

Table No. 12 contains the statistics just discussed. As compared with 
the previous fiscal year, the importance of German transportation of Hai- 
tian exports increased absolutely, that of American ships increased rela- 
tively, that of Dutch vessels somewhat more than maintained its position, 
while sharp declines were recorded for vessels of Danish and French 
registry. 

Foreign Commerce by Months and by Ports 

Both the import and export trade of Haiti are subject to marked peri- 
odicity. The first half of the fiscal year is decidedly the "active season," 
being succeeded by lessened commercial operations. However, the import 
trade of 1926-27 was much more uniform than in preceding fiscal years, as 
is evident by examination of table No. 13. For example import values were 
greatest during October, at Gdes. 8,770,750 and smallest during April at 
Gdes. 5,450,886, showing a fluctuation between the lowest and highest 
months of 60.91 per cent. During 1925-26, however, there was a range from 
the low month of August with Gdes. 5,127,510 to the high month of Oc- 
tober with Gdes. 12,397,390 of 141.78 per cent. There was also a range of 
more than 100 per cent in the fiscal year 1924-25. 

More uniform distribution of imports is desirable, and therefore this 
feature of the commercial year 1926-27 was definitely favorable. No pre- 
diction, however, can be made that the year just closed has established a 
new tendency instead of the one of sharp fluctuations which has been 
characteristic for much of Haiti's commercial history. 

No better evidence of the decline of imports during 1926-27 need be 
offered than the mere statement that in only two months did the value of 
imports exceed those of the similar months of 1925-26. As these months 
of increase were the final months of the fiscal year, there is considerable 
evidence that 1927-28 may show marked improvement. 

Not only does greater periodicity exist for exports than for imports, but 
concentration in part of the fiscal year was more marked in 1926-27 than 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



17 



during the previous year. This is well demonstrated in table No. 14. Ex- 
port values reached a maximum at Gdes. 10,284,719 in December and fell 
to Gdes. 1,584,390 in August. Thus the range was 549.13 per cent. In 1925- 
26 there was an increase from Gdes. 3,243,300 in July to Gdes. 13,502,510 



TABLE No. 13 

VALUE OF IMPORTS, BY MONTHS AND PORTS OF ENTRY, 
FISCAL YEAR 1926-27, COMPARED WITH 1925-26 



Port of Entry 


October 


Novemb.i 


December 


January February 


March 


April- 


May 




Gourdes 

141 

23.139 

898,881 

999.475 

3.436 

258,722 

624,339 

146,684 

I I 1 ,244 

20,660 

271,813 

4,968,722 

246,000 

197.494 


Gourdes 

224 

29,61 I 

675,126 

884,071 

5,780 

343.836 

536,150 

252,952 

60,871 

29,791 

258,394 

4,06 1 ,923 

247,593 

171,792 


Gourdes 

127 

I 2,078 

644,078 

606.068 

5.392 

286,082 

5 86,204 

239.355 

93,169 

12,808 

I 8 1,202 

4.338,478 

239,428 

294,851 

7.539.320 
I o,i 80,430 


Gourdes Gourdes 

146 17.930 

29,143 15.615 

429,426 524,195 

394.053 369,420 

6,660 14.878 

2^8.583! 1- /in.AK 7 


Gourdes 
4.682 

17.734 
464.303 
397.749 

17.705 
236.596 
381.750 
172.963 
116.193 

14.145 

I 62.01 4 

3.673.682 

97.369 
329.944 


Gourdes 

I 

45.277 

418,779 

5 I 0,502 

8,926 

302,371 

309,532 

161 ,844 

63.754 

8,940 

1 29.1 89 

3.077.604 

I 26.084 

288,083 


Gourdes 

363 

13.643 

531.840 

479.828 

8.802 

316.414 

229.293 

177,422 

68.161 

5.152 

1 46.630 

3.548,452 

148.826 

217.562 


Belladerc 


Cap Haitien 

Cayes 

Glore 


Jacmcl 

Jeremie . 

Miragoane 

Ouanaminthe ... 

Petit Goave 

Port su Prince . . 
Port de Paix .... 
Saint Marc 


285,686 
171.431 
I 18,594 
5,865 
246,05 I 
3.589.880 
155.451 
230,443 


234,688 

181,622 

80,876 

9.514 

213,695 

3,210,655 

I I 0,645 

234,507 


Total 1926-27 
Total 1925-26 


8,770,750 
12.397.390 


7. 558. 114 
11,671,885 


5,89 1,4 12- 
6,451,935 


5,567,697 
7,432,650 


6,086,829 
7,392,340 


5. 450. 886 
6.9 18.320 


5,892.388 
5,981.3 10 


Increase 1926-27 
Decrease 1926-27 


3,626,640 


4,113.771 


2,641,1 I 


560,523 


1,864,953 


1,305,51 I 


1,467.434 


88,922 



TABLE No. 13 (Continued) 



Port of Entry 


June 


July 


August 


September 


Total Total 
1926-27 1925-26 


Increase 


Decrease 




Gourdes 

227 

11,907 

386,083 

501.455 

8.398 

221.233 

272.526 

1 1 6,820 

I 13.877 

5.548 

132.693 

3.731.385 

153.931 

200, 1 00 


Gourdes 

202 

7.247 

462.362 

725.987 

6.597 

232,425 

241,1 62 

143.152 

49.751 

21,602 

132.872 

3.573.367 

I 10,034 

98,728 


Gourdes 

478 

1 7,084 

741,404 

794,271 

6,627 

212,917 

333.465 

1 19.943 

90,452 

9,968 

160,5 1 2 

4,056,608 

1 15.998 

185.378 


Gourdf: 

218 


Gourde- ' Gourdes 

24.739 4.900 

222.478 28.415 

6.937.571 9.133.525 

7.243.564 S.-i.2A.k6o 


Gourdes 
19.839 
1 94.063 


Gourdes 






Cap Haitien 

Cayes 


761,094 

580,685 

6.980 

321,126 

379. 5S7 

189,319 

1 02.224 

6,587 

194.795 

4.657.71 I 

I 13.918 

I 78.214 


2.195.954 

1 .080.996 

53.634 

683.01 3 

1,773,848 


Glore 


I 00. 1 8 I 
3,309.762 
4.414.352 
2,073.507 
1 , 6 9 . 1 6 6 

I 50,5 80 

2.229.860 

46.488.467 

1.865.277 

2.627.096 


153.815 

3.992.775 

6.188.200 

2.579,320 

957.895 

129,265 

2.795.930 

53.754.525 

3.006.280 

3.207.625 




Gonaives 




Jacmel 




Jeremie 




505,813 


Miragoane 


J I 1.27 1 
21.315 


Ouanaminthe .... 
Petit Goave 




Port au Prince . . 




7,266,058 

1,141,003 

580,529 


Port de Paix 

Saint Marc 








Total 1926-27 
Total 1925-26 


5.856.183 
6.489.430 


5,805,488 
7.851.185 


6,845,105 
5. 127. 510 


7.492.428 
6.362.645 


78,756,600 


94.257.030 


346.488 


15.846,918 


Increase 1926-27 
Decrease 1926-27 


633,247 2.045,697 


1. 717. 595 


1,129.783 


15,500.430 







in November of 316.32 per cent. July and August, 1926-27, returned smal- 
ler export values than had been reported for several years. Moreover, only 
one month in the year under review, namely April, showed an increase over 
the same month of the previous year, and this increase was trifling. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

TABLE No. 14 

VALUE OF EXPORTS. BY MONTHS AND PORTS OF SHIPMENT 
FISCAL YEAR 1926-27, COMPARED WITH 1925-26 



Port of Shipment 


October 


November 


December 


January 


February 


March 


April 


May 


Aquin 

Belladere 

Cap Haitien 


Gourdes 

23,724 

1.075 

1,212,361 

843,652 

8 

643,219 

864,975 

541.995 

130,789 


Gourdes 

66,458 

625 

1,167,748 

806,026 

5 

489,988 

1,216,533 

527,737 

168,856 


Gourdes 
1 00,685 


Gourdes 

60,262 

350 

932,393 

705,419 


Gourdes 

177.303 

237 

830.010 

816,827 

62 

655,267 

1,439,744 

256,531 

315,860 

370 

1.283.604 

3,060.405 

429,930 

479,698 


Gourdes 
145,139 
340 
709,255 
85 2,462 
276 
874.498 

1,475,825 

358,171 

256,509 

404 

1,334,957 

2,057,739 
263,887 

1,1 57,001 


Gourdes 

58,466 

2,850 

456,396 

585,070 

175 

724,951 

1 .05 3,386 

353.931 

240,663 

73 

964,483 

2,549,898 

279,488 

940,604 


Gourde? 

24,786 

362 

419.165 

347,620 


1 , 1 02,894 

928,283 

13 

747,545 

1.786,93 I 

615,271 

342,62 I 

64 

1,489,140 

2,21 6,905 
393,514 
560,853 


Glore 


87 


Gonaivcs 

Jacmel 


548,941 

1,531.585 

318,057 

334.949 


548,897 
758.109 
367,948 
140,244 
173 
430,885 
922,274 
107,932 
678,123 


Miragoane 


Petit Goave 

Port au Prince . . 
Port cle Paix .. 
Saint Marc 


1,085,935 

1,301,135 

443,919 

369,012 


947,098 

1,665,295 

613,122 

309,240 


1,209,669 

1.945,305 

305,019 

233,214 


Total 1926-27 
Total 1925-26 . 


7.461.799 
9,344,300 


7,978.731 
I 3,502,5 10 


1 0,284,7 I 9 
I 0,788,5 15 


8,125,163 
I 3, 1 54,21 


9.745,848 
13.146,205 


9,486,463 
10,316,905 


8,2 I 0,434 
8,080,625 


4,746,605 
7,259.76c 


Increase 1926-27 
Decrease 1926-27 


1,882,501 


5,523,779 


503,796 


5,029,047 


3,400,357 


830,442 


1 29,809 


2,513,155 



TABLE No. 14 (Continued) 




Commodities Imported 

Some difficulty is encountered in connection with selecting commodities 
in the import schedules for special consideration. Nevertheless this has 
been attempted in table No. 15, in which 20 commodities of importance in 
the import trade have been segregated, and the remainder combined in 
the schedule under the heading of "all other." 

Not only did imports in the fiscal year just closed decline materially 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER IQ 

from the level of 1925-26. They were also below the average for the five- 
year period of 1921-22 to 1925-26, inclusive, but somewhat in excess of the 
average for the receivership as a whole. It is therefore useful to compare 
the distribution of imports not only with the previous fiscal year but to 
trace the trend over a longer period. 

As compared with 1925-26 declining values characterized imports of 
chemical and pharmaceutical products, vegetable fibers and their manu- 
factLires, fish, wheat flour, meat, rice, miscellaneous foodstuffs, iron and 
steel and their manufactures, leather, liquors and beverages, lumber, auto- 
mobiles, trucks, unclassified mineral oils, soap, textiles, tobacco, and com- 
modities not otherwise classified. Increases were reported for cement, 
gasoline and kerosene. 

In the case of leather, cif liquors and beverages and of tobacco the de- 
clines were severe and were due to the following causes. Duties on leather 
were materially increased in the tariff of 1926 for the purpose of encour- 
aging the domestic production of this commodity. 

Under the previous Haitian tariff comparatively low duties were assessed 
on liquors and beverages, whereas these commodities are universally re- 
garded as well adapted to heavy fiscal charges, based on revenue con- 
siderations. Therefore duties were sharply increased under the new tariff, 
with the result that merchants and private individuals, prior to the date 
when the new rates became effective, made an effort to import supplies 
sufficient for the requirements of several months. The obvious result was 
decreased imports during the first year of the new tariff, though there is 
every reason to believe that in subsequent years Haiti will import its cus- 
tomary quantity of liquors and beverages. 

By far the sharpest decline occurred in imports of tobacco. From a value 
of Gdes. 2,313,300 in 1925-26 there was a fall to Gdes. 89,992 in 1926-27. 
This was also a tariff phenomenon. Duties on tobacco which were intended 
to be practically prohibitive were imposed, due to the fact that ample evi- 
dence existed that Haiti could and should produce its own supplies. To- 
bacco is one of the staple crops of Jamaica, Cuba, Porto Rico and the Do- 
minican Republic. Haitian conditions closely approximate those in the 
neighboring islands. Therefore it was considered expedient to offer a dis- 
tinct incentive to tobacco culture in Haiti. That the policy was sound is 
evidenced from the surprising interest which has taken place in tobacco 
growing during the past year. Hundreds of acres have been planted to this 
crop, and at present Haiti is able to satisfy all ordinary requirements of 
tobacco. As yet this tobacco is not of the best quality, but experience and 
selection should undoubtedly result in improvement. In fact there appears 
to be no reason why Haiti should not ultimately become an exporter of to- 
bacco, just as is the case with all of its immediate neighbors. Probably no 
policy in the new tariff has been more clearly justified by results than the 
sharp increase in the rates of duty imposed on tobacco. 



20 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 





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22 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

Declines in such commodities as chemical and pharmaceutical products, 
vegetable fibers and their manufactures, fish, wheat flour, meats, rice, mis- 
cellaneous foodstuffs, iron and steel and their manufactures, lumber, auto- 
mobiles, trucks, miscellaneous petroleum products, soap and commodities 
not otherwise specified may be regarded as normal. Purchasing power of 
the Haitian population distinctly declined during the year under review. 
This purchasing power is derived from exports, and as accumulated pur- 
chasing power is not characteristic of the Haitian population, funds being 
ordinarily spent practically as rapidly as received, the decline in export 
values rendered it impossible to maintain the previous level of imports. 
Declining import values in the commodities mentioned therefore had no 
particular significance. Moreover, in the case of all the foregoing com- 
modities, with the exception of vegetable fibers and manufactures thereof 
and of soap, imported values during 1926-27 were in excess of those for 
the receivership period considered as a whole. 

Textiles, however, require further consideration. Values for 1926-27 
totalled Gdes. 16,835,439, a recession of Gdes. 4,062,246 or 19.44 per cent 
from Gdes. 20,897,685 in 1925-26. Even the latter total was below the 
previous average, with the result that the value of textiles in 1926-27 was 
23.39 P^^ cent inferior to the average for the eleven-year period. Declining 
purchasing power partly explained this phenomenon and lower unit prices 
of cotton goods also had their effect. Of more importance was the fact that 
textiles in abnormal amounts had been imported during 1924-25, resulting 
in serious overstocking on the part of merchants and accumulation beyond 
immediate need on the part of the population. Furthermore, there 
was a tendency to devote available resources to other purposes rather than 
the purchase of textiles. This was particularly true as to automobiles and 
trucks, gasoline and kerosene and other commodities entering into a higher 
standard of living. In subsequent years imports of textiles may be expected 
to show normal increases, unless factories for the manufacture of cotton 
clothing from domestic cotton should be introduced in Haiti. In the opinion 
of this office such factories are practicable and their establishment should 
be encouraged. 

One of the outstanding commercial plienomena tor 1926-27 was the de- 
clining tendency of unit prices for the many products imported into Haiti. 
This fact is brought into relief by comparison of tables Nos. 15 and 16. 
In the latter imports by quantity are described. Out of twelve leading com- 
modities, unit prices declined in the case of six, as compared with 1925-26, 
were identical for two, and there were four increases. However, recessions 
in unit prices concentrated around the most important commodities in the 
import list, including such items as fish, wheat flour, meats, rice, soap and 
textiles. These groups comprised Gdes. 38,877,650 or 49.36 per cent of 
total imports for 1926-27. Rising prices, moreover, were small in propor- 
tion. It is also difficult to explain why any increases occurred in the case 



HAITI: REPORT OF PINANCIAL ADVISER — GENERAL RECEIVER 23 

of gasoline and kerosene. Falling prices and overproduction have notori- 
ously characterized 1926-27, so far as the petroleum industry was concern- 
ed. Possibly the government would be warranted in inquiring the reason 
why Haitian consumers have been compelled to pay higher prices for gaso- 
line and kerosene during 1926-27 than was the case in the previous year. 

Unit values of principal imports appear below : 

1925-26 1926- 27 

Umr Gourdes . . .Gourdes 

Cement ..,.., kilo ..,.....,,....,...,, 0.07 ' 0.07 

Fish " 0.63 : ■ 0.54 

Wheat flour , " 0.48 0.45 

Meats " 1.38 1. 17 

Rice " , 0.49 : 0.44 

Liquors liter 1.04 1.04 

Lumber , cubic meter 98.60 109.37 

Gasoline liter 0.37 0.38 

Kerosene " 0.24 ; . 0.26 

Soap kilo 0.80 * 0.78 

Textiles " , 6.48 5.48 

Tobacco ,........,.., " 1.87 • 1.92 

Commodities Exported 

In terms of value the export trade of Haiti during 1926-27 was disap- 
pointing. As shown in table No. 17 not only was the total 24.44 per cent 
below the level of the previous year, but only 2.57 per cent in excess of 
the average for the entire receivership. It is therefore important to ex- 
amine the specific commodities which constitute the principal exports of 
Haiti for the purpose of ascertaining the difficulty. 

Only five Haitian export commodities had a value of more than Gdes. 
1,000,000. This in itself demonstrates the high degree of concentration 
and suggests the danger to which the economic life of Haiti is liable if 
some of these fundamental commodities are adversely affected. Even 
more real is the danger when it is considered that one commodity, coffee, 
constituted 74.41 per cent of total export values during 1926-27. Com- 
mercial welfare and prosperity in the coffee trade are practically synony- 
mous in Haiti. From Odes. 81,621,600 in 1925-26 coffee exports receded to 
Odes. 56,921,970 in the subsequent year. This decline was Gdes. 24,699,630 
or 30.26 per cent. As total exports were inferior by Gdes. 24,745,583 it 
is apparent that lessened values of coffee accounted for 99.81 per cent of 
the total decline. 

Two more of the five most important commodities were also below the 
1925-26 level. These were cacao and raw cotton. The former receded 
from Gdes. 1,884,870 to Gdes. 1,680,933. Cotton values declined more 
rapidly, or from Gdes. 9,416,535 to Gdes. 7,334,573. 



24 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



Commodity 



TABLE No. 1 7 

VALUE OF EXPORTS, BY COMMODITIES 
FISCAL YEARS 1916-17 TO 1926-27 



Beeswax 

Cacao 

Coffee 

Cotton, raw 

Cottonseeds 

Honey 

Lignum-vitae 

Logwood 

Logwood extract 

Skins 

Sugar 

Turtle shells 

All other exports 

Total 



Average 
I 9 I 6-1 7- 
I 920-2 I 



Gourdes 

59.995 

2,726,921 

46.999.359 

5.595.881 

428,686 

794.093 

436,616 

6,145,079 

193.882 

1,502,690 

1,876,976 

61,149 

2,828,645 



69,649,972 



Average 

1921 -22 — 

I 925-26 



Gourdes 

4.053 

1 ,240,007 

60,437.516 

9, 1 86,908 

761,204 

344.518 

200,299 

2,286,293 

492.934 

424,678 

2,403,398 

95.205 

1.254.498 



[925-26 



Gourdes 

1,980 

1,884,870 

81,621,600 

9,416.535 

724,61 

563,970 

200,890 

2,323,465 

498,415 

448,190 

1 ,926,5 00 

107,305 

1 ,5 22,695 



101,241,025 



I 926-27 



Gourdes 

13.783 

1,680,933 

56,92 1.970 

7.334.573 

591,465 

751.149 

I 00,038 

2,5 89.206 





613 


775 


5 


402 


735 




67 


103 


^ 


428 


712 



76.495.443 



Average 

[916-17 — 

I 926-27 



Gourdes 

30,366 

1.955.961 

54,009,668 

7,386,229 

594,629 

585.837 

298,60 I 

4,067,824 

3 12,1 89 

931.874 

2,254,964 

77.17c 

2,076,766 



74,582,078 



Two export products returned increased values, logwood rising" moder- 
ately from Gdes. 2.323,465 to Gdes. 2,589,206 and raw sugar showing a 
substantial and gratifying increase from Gdes. 1,926,500 to Gdes. 3,402,735. 
Exports not separately classified also showed welcome expansion from 
Gdes. 1,522,695 to Gdes. 2,428,712. 

Of the minor commodities which are separately listed advances took 
place in beeswax, honey and skins. These were offset by declines in cotton- 
seed, lignum vitae, logwood extract and turtle shells. 

Although the comparison with 1925-26 is not favorable, that with the 
average for the receivership is somewhat more satisfactory. The average 
was Gdes. 74,582,078, compared with Gdes. 76,495,442 for 1926-27. This 
expansion was more than covered by the one item, coffee, in which the 
values were Gdes. 54,009,668 and Gdes. 56,921,970, respectively. Another 
encouraging increase was that for sugar, while exports of cotton for the 
year and for the eleven-year period were closely similar. A moderate 
decline took place in cacao and one of more importance in the value of 
logwood. Cacao culture in Haiti has been disappointing for several years, 
partly because of poor methods of cultivation and preparation for the 
market, partly because of increased competition from Africa and partly 
because of depression in the world market for this commodity. In 
the case of logwood, shipments are closely coordinated with styles 
in women's clothing in the United States. As logwood dyes constitute 
the basis for certain types of fabrics, particularly silks, there is no uni- 
formity nor assurance in this branch of trade. Moreover, the logwood sup- 
plies of Haiti are becoming more and more inaccessible and are also being 
depleted much more rapidly than they are being replenished by natural 
causes. Replanting of logwood trees has not been attempted in any system- 
atic manner. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



25 



Exports are more easily reported by quantity than is the case with 
imports. Practically all Haitian exports consist of foodstuffs or raw 
materials of industry and are properly classifiable by weight. Exports are 
listed by quantity in table No. 18, where it is discovered that for the 
principal crop, coffee, a decline occurred from 35,683,690 kilos to 28,692,984 
kilos, being 6,990,706 kilos or 19.59 per cent. This volume of coffee was 
below the average for both the first and second live-year periods of the 
receivership and, consequently, for the eleven-year average. With this fact 
in mind it is easy to comprehend why the commerce of Haiti during 1926- 
27 was not altogether satisfactory, in view of the outstanding importance 
of the coffee trade. 

TABLE No. 1 8 . 

QUANTITY OF E.XPORTS, BY COMMODITIES 
FISCAL YEARS 1916-17 TO 1926-27 



Commodity 



Beeswax 

Cacao 

Coffee 

Cotton, raw 

Cottonseeds . . . . 

Honey 

Lignum-vitae ... 

Logwood 

Logwood extract 

Skins 

Sugar 

Turtle shells . . . 



Average 

916-1 7 — 
I 920-2 I 



Kilos 

19.179 

1,958,938 

29,308,341 

2,488,29 I 

2,480,81 o 

731.881 

4,036,786 

54,889,424 

118,537 

283,467 

2.543.397 

1.635 



Average 

1921-22 — 

I 925-26 



1,9 

S2,0 

3.8 
5.6 
5 
2.7 
27. 8 



Kilos 

2,91 o 
08,678 
60,107 
95.790 
04,338 
47.907 
1 0,876 
1 6,496 
59.278 
32,282 
73.930 

1,478 



1 925-26 



Kilos 

598 

2, 1 90,^ g8 

35,683,690 

4,994,526 

5,773,803 

619,931 

1,601,543 

2 1,587,1 80 

785,512 

136,843 

7.313.699 

1,423 



1926-27 



Kilos 

4.095 

1,629,979 

28,692,984 

4,900,945 

4,746,2 1 6 

787.827 

693,804 

28,084,183 



182,180 

9,841,398 

1.275 



Average 

I 9 I 6-1 7 — 
I 926-27 



Kilos 

10,413 
906,188 
503,202 
347.395 
106,541 
653.342 
130,192 
146,71 2 
444.416 
205,539 
1 78,003 
1,53' 



Although the value of raw cotton signally failed to keep pace with 
the previous year, the volume was closely comparable. For cottonseed, 
however, there was considerable decline, due to the fact that a larger 
proportion of this commodity is now i^eing utilized locally in the manu- 
facture of lard substitutes and soap. Probably further diminution in ex- 
ports of cottonseed will occur in subseqvient years. Declining tonnage 
also characterized cacao, lignum vitae and logwood extract. Increases 
occurred in the case of beeswax, honey and skins, and particularly for 
logwood and sugar. 

Reduced unit prices occurred in exports as well as imports, at least for 
three of Haiti's principal exports, namely, coffee, cotton and logwood. 
This in itself was sufficient to induce depression in the export trade, 
especially when combined with subnormal volume in the case of exports 
of coffee. Increased prices for cacao and sugar were reported, and in 
view of the price depression which has existed for many years this im- 
provement was welcome. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVEK; 



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HAITI: REPORT OF FINANCIAL ADVISER- -GENERAL RECEIVER 

Unit prices of Haiti's principal exports were : 

1925-26 1926-27 

Goucdis Gourdes 

per kilo per kilo 

Beeswax 3-3i 3-37 

Cacao 0.86 1.03 

Coffee 2.29 1.98 

Cotton, raw 1.89 1.50 

Cottonseed 0.13 " o.ia 

Honey 0.91 ' 0.96 

Lignum vitae 0.13 0.14 

Logwood o.ii 0.09 

Logwood extract 0.64 " 

Skins 3-27 3-37 

Sugar 0.26 0.35 

Turtle shells 75-41 52.63 



27 



For convenient reference the quantity and value of five principal Haitian 
exports for 1926-27 are presented in table No. 19, together with the com- 
parative data for the previous fiscal year. From this table it appears that 
Port au Prince was the most important port for exports of coffee, followed 
in order by Jacme), Petit Goave and Cayes. For 1925-26 the order was 
considerably different, being Petit Goave, Port au Prince, Jacmel and 
Cap Haitien. About half of Haiti's cotton crop was exported through 
the single port of St. Marc, and one-sixth at each of the ports of Gonaives, 
Port au Prince and Jacmel. Logwood and sugar exports were also highly 
concentrated, the former at Cap Haitien and St. Marc and the latter at the 
single port of Port au Prince. Jeremie was the most important outlet for 
cacao, followed by Cap Haitien, Port au Prince and Port de Paix. 

Haitian exports are reduced to percentages of the total in table No. 20. 

TABLE No. 20 

PERCENTAGE OF VALUE OF EXPORTS. BY COMMODITIES 
FISCAL YEARS 1916-17 TO 1926-27 



Commodity 



Caflfcc 

Cotton . . . 1 . . . 

Logwood 

Sugar, raw 
Cacao, crude 
AU other .... 

Total 



Average 

I 9 I 6-1 7 — 



Per cent 



61.46 
8.73 
9.31 
3.27 
4.36 

12,87 



Average 
I 92 I -22 — 
I 925-26 



cent 
75.49 
11,98 
3.01 
331 
1.40 
4.81 



I 925-26 



Per cent 

80.62 
9.30 
2.29 
1.90 
I 86 
4.03 



1926-27 



Per cent 
74.41 
9-59 
3-39 
4-45 
2.20 
5.96 



Average 
I 9 I 6-1 7- 
1926-27 



Per cent 
69.01 



58 



28 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



There is but one outstanding feature, namely, the predominance of coffee 
in the economic life of this country. For 1926-27 this one commodity 
amounted to 74.41 per cent of total exports, and the eleven-year average 
was 69.01 per cent. Cotton, while standing in second place in each of the 
last two years, did not equal the eleven-year average. In fact but one 
important commodity improved its relative position in 1926-27 over that 
for the period of 1916-17 to 1926-27, inclusive. This was sugar. 

Finally, exports are classified according to the month in which they 
were embarked for shipment abroad. These data are collected in table 
No. 21. Most coffee was embarked in the first six months of the fiscal year, 
cotton tended to be concentrated from February to June, inclusive, log- 
wood was well distributed throughout the year, and this was also true 
of cacao, though to a less extent. For sugar no regularity can be traced, 
this commodity being controlled by one company and shipments being 
adjusted to its marketing policy. 

Detailed statistics relative to the foreign commerce of Haiti are included 
in schedules Nos. i and 2, which are appended to this report. 

Imports and Exports of Currency 

Imports and exports of currency are shown in table No. 22. As was 
the case in recent years, imports appeared as non-existent. This was 
obviously incorrect, as appreciable exports of currency could not continue 
from year to year unless such currency was first introduced into Haiti. 
All that is implied is that currency was not shipped into Haiti as an 
article of commerce. On the contrary it was largely brought by emigrants 
returning from Cuba. 

Imports of metallic money were only a fraction of those of previous 
fiscal years, and it is improbable that important shipments of metallic 
money will occur in the future. For paper money, chiefly United States 
currency, exports were about equal to those of 1925-26. It is impossible 
to estimate the ratio which exports of currency bear toward the amount 
introduced by emigrants. Assuming that the total circulation of Haiti is 
remaining about constant and that the proportion between gourde notes 
and United States paper money is also uniform, there would be the expect- 
ation that currency introduced by returning emigrants would ultimately 
find its way into the banks and be shipped out of Haiti. Yet the amount 
of currency exports is by no means as great as the sums which are believed 
to have been brought to Haiti by Haitians returning from Cuba. An 
interesting problem therefore remains to be solved. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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30 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 3^ 

Customs Administration 

On October i, 1926, the beginning of the fiscal year 1926-27, a new 
system of collecting export duties was placed in effect. These duties are by 
law collectable in American currency on the basis of the old French 
weights and are increased by various surtaxes and wharfage and weighing 
charges. Under present arrangements the old units are converted to metric 
units and all duties, surtaxes, and other charges unified in a single duty 
per kilogram. This change has resulted in considerable simplification of 
the collection machinery and has been v/ell received by shippers. 

The customs administrative law was amended by a law of February 9, 
1927, whereby the limitation of one year during which the General Re- 
ceiver was given discretion to reduce or remit penalties was removed, and 
discretion to reduce or remit penalties was extended to cases of differences 
in weight, provided the customs administration is convinced of the absence 
of fraudulent intent. Under this authority collectors were instructed to 
impose no penalty where excess weight found at verification is not greater 
than five per cent. In other cases the matter of reduction or remission of 
penalties is decided by the General Receiver, on application by the importer 
and after recommendation of the collector at the port of importation. 

Internal revenue and postal laws impose various stamp taxes on docu- 
ments relating to imports and exports and on packages received b}^ parcel 
post. The necessity of obtaining various stamps and affixing them to dif- 
ferent documents was a cause of considerable annoyance to merchants and 
others, and control of placing and cancellation of proper revenue or post- 
age stamps involved an amount of care on the part of customs agents 
wholly disproportionate to the revenue collected. Instructions were issued 
on May 4, 1927, in accordance with which the amount of the stamp duties is 
shown separately but as a part of each bill for customs duties and the en- 
tire amount is paid to the public treasury in one transaction. 

Various regulations were revised, including those relating to bills of 
lading, storage dues, and parcel post importations, and numerous decisions 
on the customs classification of specific articles w^ere communicated to 
collectors in order to assure uniformity of procedure at the different ports. 

Tariff Revision 

After operating under an antiquated tariff for many years, a thorough- 
going revision, devised along modern principles, went into effect during 
August, 1926. Therefore the year 1926-27 was the first full year of ex- 
perience under that instrument. Change is always difficult, and particularly 
in Haiti revision of methods of long standing is approached with reluc- 
tance. Not only was there organized opposition to any practicable tariff 
revision, but melancholy predictions as to the effect of the new instrument 
were numerous. 



32 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

After the new tariff came into force, there was. of course, a certain period 
during which importers were unfamiliar with the revised classification- 
and the customs personnel was also unable to apply the new tariff with ac- 
curacy and dispatch. However, the office of the General Receiver attempted 
to facilitate operations by granting a reasonable period within which fines 
would not be imposed for failure to conduct customs operations in strict 
conformity with the new tariff. 

After the expiration of a year it is believed that very few would wish 
to return to the former procedure. Complexities have been replaced by 
simplicity, and there is also general recognition that the new rates of duty 
are more equitable and that the protective features in the tariff have been 
beneficial. 

Experience of a year, however, under the new tariff" indicated that sever- 
al schedules needed adjustment. Accordingly, there occurred a revision of 
136 paragraphs and the addition of nine new paragraphs which went into 
effect by virtue of the law of July 25, 1927. Among the most important 
changes were reductions of duties affecting building and fencing materials, 
tinware, aluminum ware, newsprint, wrapping and book paper, evaporated 
milk and certain other varieties of canned foods. Duties were abolished on 
drums used as containers for gasoline and similar products, as these contain- 
ers are ordinarily reexported from Haiti. Additional paragraphs were inser- 
ted in the tariff to provide for various articles of importation which experi- 
ence showed should be classified separately, and several alternative ad 
valorem duties were created, to complement specific duties already in eff'ect. 

Possibly further adjustments will be necessary from time to time, but 
in a general way the tariff structure of Haiti may now be regarded as 
quite satisfactory. 

Commercial Conventions 

During the fiscal year 1926-27 several commercial conventions became 
effective. Haiti continued the policy, adopted the previous year, of placing 
its commercial relations on the basis of most- favored-nation treatment for 
all countries which enter into reciprocal agreements. It is true that the 
commercial convention with France offers a tariff preferential of one-third 
on a short list of commodities. However, the same tariff privileges are 
granted to any nation which concludes most-favored-nation arrangements 
with Haiti. Among the countries which entered into such relations during 
the fiscal year under discussion or else with which such arrangements 
came into force were : 

United States : Commercial modus vivendi signed July 8, 1926 ; ef- 
fective October i, 1926; 

The Netherlands: Commercial convention signed September 7, 1926; 
effective fifteen days after exchange of ratifications, which has not 
yet occurred ; 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 33 

Italy: Commercial convention signed January 3, 1927; effective one 
month after exchange of ratifications, which has not yet occurred; 

Germany: Commercial modus vivendi signed July 28, 1927; effective 
October i, 1927; 

Dominican Republic : Automobile traffic convention signed May 21, 
1927; effective May 21, 1927. 

As a result of the foregoing arrangements the commercial structure of 
Haiti has been considerably improved. Other commercial and parcel post 
conventions are in course of negotiation, and eventually Haiti should have 
a satisfactory group of treaties covering commercial matters. 

Customs Operations 

In view of the recession in foreign commerce, there naturally occurred a 
decrease in the sum available for financing the operations of the office of 
the Financial Adviser-General Receiver. It will be recalled that Article VI 
of the treaty of September 16, 1915, provides that five per cent of customs 
receipts are available for the expenses of the Financial Adviser-General 
Receiver, and that further sums may be authorized by mutual agreement 
between Haiti and the United States. Thus far the receivership has not 
been under the necessity of requesting financial support beyond that de- 
rived from five per cent of customs receipts. This is in spite of the fact that 
shortly after the establishment of the receivership one-fifth of its opei"- 
ating fund was taken away and assigned to the Banque Nationale de la Re- 
publique d'Haiti as compensation for its services as fiscal agent of the 
Haitian government. Thus in reality the Customs vService and the opera- 
tions of the office of the Financial Adviser have to be financed from four 
rather than five per cent of customs revenues. 

Table No. 2t, presents a summary of the receivership fund for the 
elapsed portion of the treaty period. It will be noted that five per cent of 
customs receipts constituted Gdes. 1,683,093.81 during 1926-27, in contrast 
with Gdes. 2,029,741.59 in the previous fiscal year. This was a decline of 
17.07 per cent, which in reality was somewhat smaller than the reduction 
in the value of imports and exports. That the percencage decline in the 
receivership fund was not as great as that in imports and exports was due 
to the fact that many import commodities and all export commodities are 
upon a specific basis and therefore do not reflect declining price levels, 
whereas the value of the taxable commodities is so affected. 

It was explained in the report of this office for 1925-26 that certain 
available surpluses in the receivership fund had been invested in Series B 
bonds of the Haitian government. The wisdom of this policy became 
evident during the course of the year under discussion, as interest recei]>t.s 
on such securities added Gdes. 43,707.15 to the five per cent fund of the 
General Receiver and also because the market price of the securities ad- 
vanced substantially. 



34 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



On September 30, 1927, Series B bonds of the Haitian government virere 
carried in the name of the General Receiver in the amount of Gdes. 
803,783.85. This sum was in excess of the balance in the five per cent fund, 
but arrangements have been made with the Department of Finance by 
which interest credits above those which properly appertain to balances in 
the five per cent fund will be carried to miscellaneous receipts of the 
Haitian government. This arrangement permits fluctuations which neces- 
sarily occur in the five per cent fund without the necessity and the expense 
of temporary transfer of title to the securities between the General Receiver 
and the Haitian government. 

TABLE No. 23 



RECEIVERSHIP FUND 
FISCAL YEARS 1916-17 TO 1926-27 



September 191 6 

191 6-17 

1 917-18 

191 8-19 

191 9-20 

I 920-2 I 

1921-22 

1 922-23 

1923-2-4 

1924-25 

1 925-26 

1 926-27 



TotaL... 
Arcrage 



Surplus for period. 



Five per 
cent of 
customs 
receipts 



Gourdes 

60.21 I. 

914.794 

755.464 

1,432,176 

1 ,603,639 

882,854 

1. 377. 81 I 

1.555.057 

1 ,607,569 

1,787,500 

2,029,74 ' 

1,683,093 



15,689,91 6.46 
1,420,882.23 



Interest 

on Series 

B bonds 



8,95465 
43.707.15 



52,66 1.80 
4.78744 



Total 
receipts 



Gourdes 

60,21 I 

914.794 

755.464 

1,432,176 

1 ,603,639 

882,854 

1,377.811 

1.555.057 

1,607,569 

1 ,787,500 

2,038,696 

1 ,726,800 



15.742,578.26 
1 ,425,669.67 



Expend! 
tures 



Gourrfes 

89,850 

796,625 

741,055 

700,035 

1 ,380,460 

1,452,073 

1,279, 1 42 

1,438,506 

1,896,332 

1,849,537 

1,698,379 

2,278,241 



I 5,600,240.08 
1,410,035.45 



Surplus 



Gourdes 



118,1 69.00 

I 4,409.00 

732,141 .00 

223,179-35 



98,669.45 
I 16,550.85 



340,316.38 



1,643,435-03 
1,501 ,096.85 



Gourdet 
29,638.30 



569,2 I 9.05 



288,762.57 
62,036.59 



551,440.34 



1,501 ,096.85 



It should also be borne in mind that the securities themselves will 
eventually become the property of the Haitian government and will be 
available for amortization requirements of the Series B loan. In the 
meantime, interest receipts from the bonds in question amount to the sub- 
stantial figure of Gdes. 53,816.40 annually, and the distribution of this 
sum as between the five per cent fund and the general receipts of the 
treasury is of little importance, since in either case disbursements there- 
from will be for the benefit of Haiti. 

Thus total receipts of the five per cent fund for 1926-27 amounted to 
Gdes. 1,726,800.96. In only two fiscal periods was this amount exceeded. 
Furthermore, it was Gds. 301,131.29 or 21.12 per cent above the average of 
Gdes. 1,425,669.67, which obtained from 1916-17 to 1926-27, inclusive. 

Last year's report announced rather elaborate plans for improvements 
of the physical equipment of the Customs Service. These were to a 



HAITI: REPORT OF FINANCIAL ADVISER — ^GENERAL RECEIVER 35 

considerable degree effected during 1926-27, with the result that total 
expenditures from the five per cent fund amounted to Gdes. 2,278,241.30. 
This was Gdes. 551,440.34 in excess of receipts entering the fund. In only 
one previous fiscal year, namely 1920-21, was a greater deficit reported. 
During that year the deficit was to cover expenses of ordinary operation, 
whereas during the year under review it was exclusivly for permanent 
improvements and was financed by previously accumulated surpluses. 
However, the surplus which amounted to Gdes. 693.778.52 on September 
30, 1926, was reduced to Gdes. 142,338.18 on September 30, 1927. So far 
as the five per cent fund is concerned, therefore, a further jjrwgram of 
permanent improvements in physical facilities for tiie Customs Service 
cannot be financed until such fund is again strengthened. As a matter of 
fact, even the apparent surplus of Gdes. 142,338.18 must be reduced by 
obligations of Gdes. 81,593.31, leaving an unobligated surplus of but Gdes. 
60,744.87. 

Presumably there will be no dilTiculty in meeting necessary expenditures 
of the Financial Adviser-General Receiver for the year 1927-28, although 
it must be admitted that the organization is not as fully protected as when 
considerable surpluses were in the fund and available for contingencies. 
On the other hand, the customs plant is gradually being brought into 
satisfactory condition, and further expenditures for permanent improve- 
ments of a magnitude equal to those of 1926-27 will not be necessary in 
the immediate future. 

Total expenses of the office of the Financial Adviser-General Receiver 
are not very enlightening. Only when these disbursements are subdivided 
is it possible to obtain a proper appreciation of the administrative efficiency, 
or lack of it, which characterized the organization. Consequently, such dis- 
tribution is presented in table No. 24. Examination of this table furnishes 
sufficient indication of how the entire fund is administered. It appears that 
costs of the central oft'ice were Gdes. 523,192.77 and those of operating the 
custom-houses were Gdes. 712,154.94. These were the real costs of the office 
of the Financial Adviser-General Receiver and equaled Gdes. 1,235,347.71. 
Under the terms of the arrangements between Haiti and the United States 
the commission of the Banque Nationale de la Republique d'Haiti as fiscal 
agent should be added, as it is payable, when possible, from the five per 
cent fund. During 1926-27 this commission was Gdes. 336,618.76. Therefore 
total deductions from the five per cent fund for ordinary operations, in- 
cluding the commission of the bank, were Gdes. 1,571,966.47. This compares 
with Gdes. 1,543,339-39 for the same items in 1925-26 or an increase of 1.85 
per cent. 

Moderate increases occurred in the cost of administration and in that of 
customs operation. These were caused in the first instance by certain in- 
creases in compensation and also by extending the work of the accounting 
section and the section of customs statistics. There is no doubt that these 



36 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



TABLE No. 24 

EXPENSES OF FINANCIAL ADVISER — GENERAL RECEIVER, 

BY OBJECTS OF EXPENDITURES, 

FISCAL YEARS 1916-17 TO 1926-27 



September, 191 6. 

I 9 I 6- 1 7 

I 9 I 7-1 8 

I 9 I 8-1 9 

I 9 I 9-20 

! 920-2 I 

1921 -22 

I 922-23 

1923-24 

1924-25 

I 925-26 

I 926-27 



Average 1919-20 
to 1926-27. 



Administration 



329,634.00 
426,498.70 
404,, 25 1.70 
503,997.40 
455,447.21 
461,31 6.07 
467,996.66 
523,192.77 



446,541.38 



Customs 
operation 



508,570.75 
547,194 55 
605,773-60 
600,627.1 o 
648,959.62 
673,495-96 
669,394.41 
712,154.94 



620,77 '37 



Permanent 
improvements 



Gourdes 



I I 4,500 


00 


500 


000 


00 


57 


745 


41 


155 


040 


47 


706 


274 


«3 



191,695.09 



Bank 
commission 



427,755.85 
478.379.85 
269,1 16.95 
333.881.65 
291,935.25 
656,980.05 
405,948.32 
336,618.76 



400,075.83 



Total 



GourdtJ 
89,850.1 5 

796,625 

741.055 

700.035 
[ ,380,460 
1,452,073 
1,279,142 
1 ,438,506 
1,896,332 
1,849.537 
1,698,379 
2,278,241 



30 



1 ,659,084. 1 o 



added disbursements have justified themselves, as there is closer audit over 
the financial transactions of the Haitian government and -as commercial 
statistics are now presented to the public within three weeks after the 
close of the month to which they apply. 

During preceding years payrolls in the custom-houses have been carried 
at a particularly conservative level in order to obtain as large a surplus as 
possible in the five per cent iund for utilization in the construction of per- 
manent improvements at the several ports. As the unobligated balance of 
the five per cent fund became ap]:)roximately adequate for the purpose in 
question, it was considered equitable slightly to increase the compensation 
of certain employees in the custom-hovises. Moreover, comparison of aver- 
age salaries in the Customs Service with those paid in other departments 
of the Haitian government is sufficient demonstration that even with the 
increases of pay accorded in 1926-27 the salary scale in the Customs Serv- 
ice is by no means inflated. 

As the treasury commission paid by the Haitian government to the Ban- 
que Nationale de la Republique d'Haiti is a flat rate of one ])er cent of 
customs and internal revenue receipts, it follows that the amount paid to 
this institution varies directly with customs and internal revenue collec- 
tions. Accordingly, customs receipts during 1926-27 of Gdes. 33,661,876.23 
involved payment to the bank from the five per cent fund of Gdes. 
336,618.76. This is only the second fiscal year in which the bank commission 
has been paid as of the fiscal year in which it accrued. Such procedure is 
decidedly useful, as it is possible to tell at a glance the commission due to 
the bank. Previously the practice was in effect of paying the bank com- 
mission for any given year during the next subsequent year. Therefore 
actual disbursements from the five per cent fund on account of the bank 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



37 



commission never constituted exactly one per cent of customs collections 
for the year in question, and the manner by which the amount of each pay- 
ment was determined appeared puzzling to persons not familiar with the 
details of accounting procedure then in effect. 

Finally, consideration should be given to the sums from the five per cent 
fund which were expended during 1926-27 in permanent improvements. 
These totalled Gdes. 706,274.83 and were far in excess of those of any pre- 
vious fiscal year. In fact the only near approach was in 1923-24 when an 
appropriation of Gdes. 500,000 was made for the construction of the finance 
office building. Even more striking is the comparison of expenditures for 
permanent improvements during 1926-27 and the average for the receiver- 
ship period. The latter was Gdes. 191,695.09, thus demonstrating that for 
the fiscal year under review disbursements for permanent improvements 
were 268.44 per cent greater than the average. 

Further subdivision of disbursements from the receivership fund has 
been made in accordance with objects of expenditure as well as by months 
of the fiscal year 1926-27. Such disbursements have also been subdivided 
as between expenses of administration and expenses of customs operation. 
The former are reflected in table No. 25. There it appears that salaries 
accounted for Gdes. 426,276.16, an advance of 10.57 P^^ ^^nt from Gdes. 
385,514.08 which were expended for the same purpose in the previous year. 
As already stated, both salary promotions and added personnel for improv- 
ing the services of the administrative office were responsible for the in- 
creases in question. 

TABLE No. 25 

EXPENSES OF ADMINISTRATION, OFFICE OF FINANCIAL ADVISER — GENERAL RECEIVER. BY 

OBJECTS OF EXPENDITURE AND BY MONTHS, 

FISCAL YEAR 1926-27 



Month 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 
Total 1925-26 



Gourdes 

32,5 I 1.67 

33.598.34 

36,004.16 

37.525.83 

36,940.00 

36,1 25.83 

35.458.33 

47,964.17 

29,790.83 

28,277.50 

39,702.00 

32,377.50 



426,276.16 
385,514.08 



Materials 
and supplies 



Gourdes 

2,129.02 

2,409.31 

5.238.14 

4,956.08 

1.541-55 

22,356.05 
5,979.20 

11,033.57 
4,505.24 
1,719-85 
1,205.74 
1,018.71 



64,086.46 

25,608.03 



Transportation 



Gourdes 
1,268.04 

425.1 I 
263.03 
81 1.96 
485.60 
874.06 
426.39 

460.2 I 
6,627.06 

855.60 
3.481.50 
1,311-99 



17,290.55 
5,036.04 



MiscellaHeous 


Gourdes 


7,088 61 


617 


18 


462 


85 


6 I 9 


2 I 


674 


55 


1,658 


60 


1,189 


52 


475 


50 


704 


35 


705 
716 


93 

55 


626 


75 


15.539 


60 


51.838 


51 



Permanent 

improvements 



228.00 
1,86 1 .00 
2,257.25 
3,173-88 
2,414.88 
485.00 
193-57 



10,6 I 3.58 



Gourdes 
42,997.34 
37.049 
42, 1 96 
45.774 
41.898 
64,188 
45,468 
60,41 8 
41,821 
JI.558 
45,105 
35.328 



533,806.35 
467,996.66 



95 



Expenses for materials and supplies were also substantially greater. This 
was due to the fact that certain rather expensive equipment was purchased 



38 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



during" 1926-27, and the acquisition of this equipment has materially improv- 
ed the efficiency of the central office. Expenses for transportation were 
some three times as large as those of the previous year, but were still well 
within reasonable limits. On the other hand, miscellaneous expenses total- 
ling Gdes. 15,539.60 were only one-third as great as those during 1925-26, 
while the cost of permanent improvements in the central office was Gdes. 
10,613.58 as compared with no similar disbursements during the previous 
year. 

In the Customs Service, salaries absorbed Gdes. 601,938.79, an increase 
of 4.02 per cent from the Gdes. 578,687.52 of 1925-26. As in the central 
office, special supplies of materials and equipment were purchased for 
certain of the customs offices thus causing expenditures under this 
category of Gdes. 50,669.85 to be approximately double those of the pre- 
vious year. Transportation expenses were also twice as great as in 1925-26. 
In contrast, miscellaneous expenses declined from Gdes. 54,794.80 to Gdes. 
37,756.49. 

Finally, deductions from the five per cent fund for permanent im- 
provements at the custom-houses amounted to the substantial total of 
Gdes. 695,661.25, or an increase of 348.70 per cent from Gdes. 155,040.47 
during 1925-26. All of the foregoing data are assembled in table No. 26. 

TABLE No. 26 

EXPENSES OF CUSTOMS OPERATION, BY OBJECT OF EXPENDITURE AND BY MONTHS. 

FISCAL YEAR 1926-27 



October, 1926 .... 

November 

December 

January, 1927 ■■ 

February 

March 

April 

May 

June 

July 

August 

September 

Total 

Total 1925-26 
* Credit. 



Gourdes 

50,469.09 

50,404 " 

50.339 

50.517 

48.974 

50.470 

53.396 

49.556 

48,460 

50,734 

48,516 

50,098 



601,938.79 
578.687.52 



Materials 
and supplies 



Gourdes 
6,295 
4.556 

1 0,01 9 
2,546 
4.582 
2,946 
1.793 
2, 1 09 
2,135 
3,900 
4.736 
5,046 



50,669.85 
26,450.41 



Transportation 


Gourdes 


3.449-97 


1,924 


60 


1,317 


29 


1,963 


62 


1.458 


22 


1,896 


00 


2,276 


43 


1.433 


72 


1. 179 


70 


1,313 


42 


1.593 


36 


1,983 


58 


21,789 


81 


9,461 


68 



Miscellaneous 



Gourdes 

3.335 

2.277 

5,702 

6,991 

5.793 

2.881 

1,134 

4.521 

757 

588 

894 

2.877 



Permanent 

improvements 



Gourdes 
I 2,041 



5.850 

8.173 

425. 

11,165 

26,268 

52.05 2 

95.697 

93.232 

160,687 

I I 7,258 

I 13,658 



37,756.49 695,661.25 
54.794-8o| 155,040.47 



Total 



Gourdes 

75.590-95 

65,014 

75.552 

61,594 

71.974 

84,462 
I I 0,653 
153.318 
145,765 
217,225 
172.999 
173,664 



1,407,8 16.19 
824,434.88 



86 



If the cost of permanent improvements is deducted during both 1925-26 
and 1926-27 it is found that total expenses of administering the office of 
the Financial Adviser-General Receiver were Gdes. 523,192.77 in 1926-27 
and Gdes. 467,996.66 in 1925-26, an increase during the latter year of Gdes. 
55,196.11 or 11,79 P^'* cent. For the Customs Service, operating expenses 
other than for permanent improvements were Gdes. 669.394.41 in 1925-26 
and increased to Gdes. 712,154.94 in 1926-27. This represented an expan- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



39 



sion of Gdes. 42,760.53 or 6,39 per cent. There is no reason to anticipate 
that similar expansion in expenditures will be required during the next fis- 
cal year. Nevertheless, every effort is being made by this office to obtain 
permanency of tenure among satisfactory employees in the belief that 
such a policy tends toward efficiency and stabilit3^ It logically follows, 
moreover, that employees of mature experience in their several tasks 
deserve increased compensation from time to time up to a maximum which 
represents the potential value of their services. This office is of the opinion 
that financial reward for work well and faithfully done is as essential as is 
strict economy and careful administration of public funds. 

Permanent improvements for the Customs Service are financed from 
two sources, namely from the five per cent fund of the General Receiver 
and from budgetary, supplementary and extraordinary credits for public 
works. Relevant data appear in table No. 2.^, where expenditures for per- 
manent improvements from the five per cent fund and from the general 
funds of the government are presented for the central administration and 
for the several ports. Of the total of Gdes. 706,274.83 derived from the five 
per cent fund. Gdes. 615,794.77 were employed at Port au Prince, for the 
most part in the construction of a customs office building, a parcel-post of- 
fice and two modern warehouses. Of second importance was the expendi- 
ture of Gdes. 36,382.89 at Jeremie, principally for a residence for the Col- 
lector of Customs. Other expenditures from the five per cent fund in, excess 
of Gdes. 10,000 were at Belladere for a custom-house and platform scale, 
at Port de Paix for a customs office building and at the central office for 
improving the grounds of the finance office building. 

TABLE No. 27 

REPAIRS AND IMPROVEMENTS TO CUSTOMS PLANT AND EQUIPMENT 
FISCAL YEAR 1926-27 



Administration 

Aquin 

Belladere 

Cap Haiticn . . 

Jacmcl 

Jeremie 

Ouanaminthe 
Petit Goave . . 
Port au Prince 
Port de Paix 
Saint Marc 

Total ... 



Permanent 

improvements 

paid from 

5 per cent fund* 



Gourdes 



I 0,6 I 3 

47 

18,170 

443 

2, I 72 

36.382 

2,691 

•15.794 

14.798 

4,627 



706,274.83 



Repairs and 

Improvements to plant 

and equipment 

paid from 

general funds 

of the government 



Gourdes 
2,655.17 



[03,088.28 
l,554-2> 



41,820.89 

20,823.56 

3.78929 

I 6,620.24 



190,35 1.64 



Totil 



Gourdes 
I 3,268.75 

47- 

I 8,1 70. 

443- 

I 05,360. 

37.937- 

2,69 1 

42,352. 

636,618. 

18,588. 

31,247. 



896,626.47 



*Repairs, the cost of which is charged to the 5 per cent fund, are included in the ccst of customs operations 
and are not charged to permanent improvements. 



40 HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 

Expenditures for permanent improvements from the five per cent fund 
were largely confined to the last five months of the fiscal year, during 
Avhich they ranged between a minimum of Gdes. 93,425.60 in June and a 
maximum of Gdes. 160,687.79 in July. 

Projects financed with general funds from the treasury absorbed Gdes- 
190,351.64, and were devoted to the following purposes: 

Wharf, Jacmel Gdes. 103,088.28 

Wharf, Petit Godve , 41,820.89 

Sea wall, Port au Prince 19,691.56 

Wharf, Saint Marc 16,620.24 

Customs office building, Port de Paix 3,789.29 

Improvements to grounds. Finance office building. 

Port au Prince , 2,655.17 

Repairs to wharf. Jeremie 1,554.21 

Repairs to custom-house. Port au Prince 1,132.00 

Gdes. 190,351.64 

Thus total expenditures for permanent improvements in the organization 
of the Financial Adviser-General Receiver were Gdes. 896,626.47, a far 
greater sum than has heretofore been utilized and substantially double 
those of the previous year. As a consequence, the improvement jtrogram 
was rapidly advanced toward conclusion during 1926-27, and expenditures 
of equal magnitude will not be necessary in future years. In fact tViey will 
not be possible, as the reserve in the five per cent fund has been practically 
exhausted and as customs facilities are now in sufficiently satisfactory 
condition that general funds of the treasury should principally be devoted 
to other purposes. 

Those projects which are still necessary to place rhe Customs Service 
upon a thoroughly satisfactory basis and which have not already been 
authorized and financed are : 

Wharf, Cap Haitien 

Warehouse, Cap Haitien 

Wharf, Gonaives 

Warehouse, Gonaives 

Residence for Collector, Gonaives 

Port office, Port au Prince 

Warehouse, Jeremie 

Warehouse, Cayes 

Residence for Collector, Cayes 

Oflfice, Jacmel 

One or more of these projects should be completed each year, and before 
many years the customs plant of Haiti will be entirely adequate for the 
volume of commercial transactions which at present exists. 

Operating results have little significance unless reduced to a comparative 
basis. Accordingly, table No. 28 has been constructed in the following 
manner : the several ports of the republic have been classified in accord- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 4^ 

ance with the importance of their customs receipts ; opposite the percentage 
of total customs receipts received at each port is placed the expenditures 
for customs operations ; in another column the cost of customs operations 
is shown as a percentage of expenditure to total receipts at each port. 

Those ports which showed collection costs below the average of 2.11 per 
cent were, in order of most economical collection, Petit Goave, Miragoane, 
Jacmel, Cayes, Port de Paix and Port au Prince. All of the others showed 
collection costs above the average, rising to a maximum of 135.17 per cent 
in the case of Glore. Of course in this case the port is merely a border 
station and operated for the purpose of preventing contraband rather than 
because of any expectation of commercial traffic of importance. 

In a general way collection costs should be con-elated with the amount 
of traft'ic moving through each custom-house. As is the case with many 
types of business, unit costs tend to decline as volume of business increases. 
For customs operations, however, there is a limit to the application of this 
principle. Verification and taxation of imports is a complicated process, 
and costs tend to mount rapidly when great diversity of products is com- 
bined with small unit shipments, as is the case in Haiti. On the other hand, 
export products are easily classified and taxed when they are confined to 
staples which are usually forwarded in large shipments. Thus costs of cus- 
toms operation tend to advance in what may be termed the import ports 
and to decline at the export ports. For this reason costs at Petit Goave, 
Miragoane and Jacmel tend to remain low. In spite of the fact that almost 
fifty per cent of customs receipts is collected at Port au Prince, its cost 
of operation is but little below the average, because of the dominating- 
position which imports assume and because certain supplementary expend- 
itures are necessary, particularly in connection with the control of ship- 
ping. 

Cayes passed Cap Haitien during 1926-27 as the second port of the re- 
public for customs receipts. The relative importance of the other ports was 
maintained, except that Gonaives passed Jeremie. St. Marc exceeded Port 
de Paix, and Belladere ir.oved ahead of both Ouanaminthe and Glore. 
Undoubtedly the most striking fact exhibited in the table is the paramount 
importance of Port au Prince in the commerce and finance of Haiti. 

Permanent improvements have no relation to ordinary operating dis- 
bursements. Such improvements are authoi-ized in accordance with the 
respective needs for enlargement of commercial facilities, and when im- 
provements are undertaken the requirements of several years are usually 
anticipated. 

In summary, customs o]jerations absorbed 2.11 per cent of customs re- 
ceipts, permanent improvements at the several ports and at the central 
office involved almost equal disbursements, or 2.10 per cent of customs 
receipts, while supervision of customs operations, costs of operating the 
accounting and auditing services and expenses connected with preparation 



42 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



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HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 43 

and administration of the budget and the numerous miscellaneous activities 
of the office of the Financial Adviser-General Receiver required 1.59 per 
cent of customs receipts. To the foregoing costs must be added one per 
cent of such receipts as treasury commission to the Banque Nationale de la 
Republique d'Ha'iti for its services as receiving and paying agent of the 
government. Thus total deductions from the five per cent fund of the 
General Receiver during 1926-27 were 6.77 per cent, compared with re- 
ceipts of five per cent as contemplated under the treaty between Haiti and 
the United States. If, however, the cost of permanent improvements 
of 2.10 per cent is deducted there remains a charge for actual administra- 
tion of 4.67 per cent. This figure is the one which should receive attention 
in considering the efficiency of operation of the receivership. As it is well 
within the five per cent allowed by the treaty, even after the commission of 
one per cent to the bank is included, there would appear to be sufficient 
evidence that operating arrangements are on a sound basis and can con- 
tinue to be maintained within five per cent of customs collections. 

Most of the permanent improvements effected in 1926-27 were financed, 
moreover, from balances accumulated in the five per cent fund in previous 
years. In fact these balances had been purposely enlarged to a level capable 
of financing some expensive permanent improvements which had long been 
under consideration. These were particularly the construction of new office 
quarters and new warehouses for the custom-house at Port au Prince. 

Comparative data for costs of administration, customs operations, per- 
manent improvements and treasury commission during the period of the 
receivership from 1919-20 to date appear in table No. 29. Previous to 
1919-20 operating expenses of the receivership were not segregated in ac- 
cordance with their object. For 1926-27 customs operations cost Gdes. 
712,154.94 and were well above those of the previous year and of the eight- 
year average. A similar statement applies to costs of administration. Total 
operating expenses of Gdes. 1,235,347.71 were 16.04 per cent in excess of 
the average from 1919-20 to 1926-27 of Gdes. 1,064,602.58. 

Activity in improving the plant and equipment of the Customs Service 
and of the administrative office was undoubtedly the distinguishing fea- 
ture of the receivership during 1926-27. Total expenses in this connection 
were Gdes. 706,274.83, an amount 355.54 per cent in excess of Gdes. 155, 
040.47 during 1925-26 and an increase of 268.44 per cent over the average 
of Gdes. 191,695.09 for the last eight years of the receivership. 

For 1926-27 the commission paid to the Banque Nationale was exactly 
one per cent of customs receipts, and this was true also during 1925-26. 
In the years between 1919-20 and 1924-25, inclusive, the average paid to 
the bank as treasury commission substantially exceeded one per cent of 
customs revenues, as this commission had for a time been allowed to ac- 
cumulate, or at least to be paid in the year subsequent to the one in which 
it was earned. Therefore the average sum paid as commission to the Banque 



44 HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 

TABLE No. 29 

COSTS OF CUSTOMS OPERATIONS, BY PORTS, AND COSTS OF ADMINISTRATION, 

PERMANENT IMPROVEMENTS AND TREASURY COMMISSION, 

FISCAL YEARS 1919-20 TO 1926-27 



Port 



Aquin 

Bclladere 

Cap Haiticn 

Caycs 

Glorc 

Gonaivcs 

Jacmcl 

Jeremic 

Miragoanc 

Ouanaminthc 

Petit Goavc 

Port au Prince 

Port de Paix 

Saint Marc 

Total customs operation 
Administration and civil 
pay clerks 

Total administration and 

operation 

Permanent improvements ... 
Bank commission 

Total expenditures from 
5 per cent fund 



Average 
I 91 9-20 



4.144 

898 

73.190 

50.932 

860 

37.507 

48,404 

29.439 

6,098 

4,180 

26,449 

256,158 

I 7,548 

22,074 



577 


888 


'7 


423 


965 


80 


1 ,001 


853 


97 


I 22 


900 


00 


360 


21 I 


91 



1,484,965.88 



1925-26 



I 926-27 



Gourdes 

83I 
3o| 



3.473 

2.000 

85.065 

60,765 

2,02 I 

36.831 

48,431 

33.749 

7.615 

3.481 

34,106, 

305,140 

19,687 

31,127 



Gourdes 
3,477.88 
2,025 

70,841 

60.917 
1,859 



40,127 

53.749 

36,791 

8,356 

2,616 

3 0,92 I 

309,650 

21,856 

26,203 



95 



673.495-96 
461,316.07 



1,134.812.03 

57.745-41 

656,980.05 



1.849.537-49 



669,394.41 
467,996.66 



I, 137,391.07 
155,040.47 
405.948.32 



1 ,698,379.86 



CoUi'dt^s 
3.669 
4,762 
86,41 o 

58.437 
4.803 

50,683 

50,329 
34,338 

1 1,625 

4,808 

32,070 

320,947 

2 I ,604 
27,663 



712,154.94 
523,192.77 



1,235,347.7 
706,274.83 
336,618.76 



2,278,241.30 



Average 
I 9 I 9-20 



I 926-27 



Gourdes 

3.917-83 

1 ,660.27 

76,034.01 

54,348.06 

1,623.22 

39.397-44 

49,31 6.33 

3 1,509-83 

7,261.15 

3.975-94 

28,668.24 

277,066.37 

1 8,861.28 

24,420.80 



6 1 8,060.77 
446,541 .8 I 



1 ,064,602.5 8 
191,695.09 
400,075.83 



1,656,373-50 



Nationale during the period 1919-20 to 1926-27 was Gdes. 400,075.83 
and was not an accurate reflection of the amount properly accruing under 
that account. Accordingly, average ex]M^nses for the eight-year period 
of Gdes. 1, 656,373.50 appear slightly greater than should be the case. 
With this explanation, it may be stated that total expenditures from the 
receivership fund of Gdes. 2,278,241.30 during 1926-27 were 37.32 per cent 
above the average. As pointed out before, most of the excess was due 
to increased disbursements for permanent improvements. 

Costs of customs collection, as well as other deductions against the 
receivership fund, are reduced to percentages in table No. 30 for the period 
during which comparisons are possible. Thus for the past eight years 
the lowest operating cost was at Petit Goave and the highest at Glore. 
The average was 2.04 per cent, which compared closely with the average 
for 1926-27 of 2.12 per cent. There was also similarity between the average 
cost of administration for the eight-year period of 1.47 per cent and that 
for 1926-27 which was 1.56 per cent. In short, total administration and 
operation during 1926-27 of 3.67 pet cent of customs receipts was but 4.56 
per cent in advance of the average from 1919-20 to 1926-27 of 3.51 per, cent. 

A very different situation appeared for permanent improvements. Here 
2.10 per cent of customs receipts was disbursed for new construction 
during 1926-27 as compared with an average of 0.63 per cent from 1919-20 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



45 



to 1926-27, inclusive. Furthermore, because of delayed payments of the 
commission to the bank the average for the entire period under review was 
1.32 per cent, whereas exactly i.oo per cent should have been expected. 
The latter, however, was the amount so paid during 1926-27. 

Total deductions from the receivership fund, accordingly, amounted 
to 6.77 per cent of customs receipts or 23.99 P^^ cent in excess of the 
average of 5.46 per cent for the eight-year period for which receivership 
expenditures have been segregated in accordance with their objects. This 
appears to be excessive, but is explained largely by special activity in 
connection with customs improvements. These are of a non-recurrent 
character, and there is every reason for assurance that under present con- 
ditions ordinary operations of the office of the Financial Adviser-General 
Receiver can be efficiently conducted within five ]>er cent of customs 

TABLE No. 30 

TOTAL COST OF COLLECTING EACH GOURDE OF CUSTOMS RECEIPTS, 
FISCAL YEARS 1919-20 TO 1926-27 



Port 



Aquiil 

Beiiadcre 

Cap Haitien , 

Caycs 

Fort Liberte 

Glore 

Gonaives 

Jacmel 

Jiremie 

Miragoane 

Ouanaminthc 

Petit Goave 

Port au Prince 

Port de Paix 

Saint Marc 

Total customs operation 

Administration 

Total administration and operation 

Permanent improvements 

Bank commission 

Total expenditures from 5 per cent fund 



Average 
1919-20 

to 
1923-24 



Gourrfes 
.0209 
1225 
0230 
0195 
097i 
8248 
0251 
0209 
0376 
0137 
1820 
0163 
0217 
0167 

0222 



0217 

01 6 I 



0378 
0046 
0136 



.0560 



Gourd'iS 

.0128 

2.8871 

.0213 

.0165 



3.0370 
.0192 
.0158 
.0276 
.0127 
■4073 
.0134 
.0190 
.0161 
.0248 



.0188 



.0317 

.001 6 
.0184 



I 925-26 



Gourdes 

.0192 

1.3629 

0139 

0169 



1973 

02 I O 

01 5 I 
0180 

0143 
1838 

01 I 4 
0174 
0122 
0197 



0165 



0280 
0038 
0100 



.04 1 8 



1926-27 



Gourdes 
.0324 
•3538 
.0266 
.0171 



1-3517 
.0304 
.0169 
.025 I 
.0165 
.3842 
.0149 
.0204 
.0192 
.0236 



.02 I I 
.0156 



.0367 
.0210 
.01 00 



.0677 



Average 
1919-20 



1926-27 



Gourdes 
.020 I 
.7940 
0215 
0183 
0975 
5974 
0243 
0186 
0295 
01 40 
6004 
0148 
0205 
01 6 1 
0224 



0204 



0351 
0063 
0133 



.0546 



receipts. If and when export receipts are reduced or eliminated, however, 
there may be some difficulty in maintaining operations within the fore- 
going limit, especially when it is remembered that twenty per cent of the 
receivership fund is earmarked as commission of the Banque Nationale. 

' Most of the data in connection with the administration of the receiver- 
ship fund are aggregated in table No. ^i where total disbursements from 
the fund are presented by~ months, by ports, and in part by objects of 
expenditure. Because of the fact that the bank commission is paid during 
the last month of the fiscal year expenditures during that period are decid- 



46 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 47 

edly out of line with the average. In fact the last five months of 1926-27 
showed operating costs for the Financial Adviser-General Receiver of 
some nine per cent of customs receipts. Not only was this caused by 
payment of the bank commission but by the fact that expensive permanent 
improvements were largely confined to thai period. Ordinarily there 
should not be wide deviation of monthly disbursements from the receiver- 
ship fund, with the excej>tion of the final month of the fiscal year. The 
foregoing statement takes account of the fact that approximate similarity 
in total expenditures for each month does not represent equal costs of col- 
lection. As customs receipts decline in the so-called dead season percentage 
costs correspondingly rise. 

Internal Revenue Service 

Normal operations characterized the Internal Revenue Service during 
1926-27. This was evidenced by receipts almost identical with those of 
the previous year and by the fact that the composition of those receipts 
was also closely analogous to that of the prior fiscal period. Gradually 
the internal revenue organization has been placed on a reasonably effi- 
cient operating basis, as the agents in the smaller districts have become 
more familiar with their tasks and with the laws governing internal taxes. 

As a matter of fact, the selection and retention of competent personnel 
for the local offices of the Internal Revenue Service is one of the most 
difficult problems which it confronts. Because of insignificant receipts 
from internal taxes throughout most of the rural districts it is out of the 
question to pay salaries which would attract educated and experienced 
officers. On the other hand, low salaries often imply either inexperience or 
lack of responsibility. There is hardly need of emphasizing the fact that 
either of these defects entails unfortunate consequences to the service. 
No remedy for this situation is in sight until a land tax of general 
application is in effect, at which time the receipts of the local branches 
of the Internal Revenue Service will justify salaries which will attract 
a higher grade of personnel. 

The law of June 6, 1924, which created the Internal Revenue Service, 
also provided that for an indeterminate period the service would be 
authorized to spend in operating expenses not more than fifteen per cent 
of its receipts. For the year 1926-27 the "fifteen per cent fund," 
as it is commonly called, amounted to Gdes. 622,993.20 from internal 
revenue receipts and to Gdes. 4,905.22 from interest on Series B bonds. 
For the surplus in the internal revenue fund was also in part applied to 
the purchase of securities of the Haitian state in order that such surplus 
should not lie in the bank and be unproductive of interest. 

Thus total receipts in the fifteen per cent fund were Gdes. 627,898.42, 
a sum slightly larger than during the previous year. Current expenses 
of Gdes. 302,713.49 were also slightly greater, but expenses carried over 



48 



HAITI: REPORT OF FINANCIAL ADVISEK — GENERAL RECEIVER 



from the previous fiscal year of Gdes. 3,595.19 were materially less than 
the same item during 1925-26. As a result, total disbursements from the 
internal revenue fund were Gdes, 306, 308.68, or practically identical with 
total expenditures of Gdes. 304,198.76 during- the anteceding year. As 
available funds for expenditures were slightly greater, it also iollows 
that the unexpended balance of Gdes. 321,589.74 was moderately greater 
than the similar balance of Gdes. 319,408.83 during 1925-26. All of the 
data in question may be found in table No. 32. 

TABLE No. 32 

OPERATING ALLOWANCE OF INTERNAL REVENUE SERVICE 



August and 
September, 1924. 



1924-25 
1925-26 
I 9 26-27 



Fifteen per 
cent of 
internal 
revenues 



Gourdes 
I I o, I 95 .90 
6 I 3,488.92 
623,607.59 
622,993.20 



n scries 
bonds 



Total 
receipts 



Gourdes 
110,1 95.90 
61 3,488.92 
623,607.59 
627,898.42 



^.^urrent 
expenses 



Gourcfes 

75,254.27 

320,388.02 

273,904.56 

302.713.49 



Expenses 

previous 
year 



Total 
Expense 



Gourdes Gourdes 

75,254.27 

350,274.56 

304, 198.76 

306,308.68 



29,886.54 

30,294.20 

3,595-19 



Surplus 



Gourdes 

34,941.63 

263,214.36' 

319.408.83 

321,589.74 



In table No. 33 the costs of the Internal Revenue Service are segTegated 
in accordance with objects of expenditure from its inception as a department 
of the General Receiver's office. Salaries accounted for Gdes. 218,689.17 
or 71.40 per cent of the total, and were moderately in excess of those 
of the previous year. Materials and supplies cost little more than half as 
much as in 1925-26; transportation was twice as expensive, largely due 
to more adequate inspection of the outlying offices. Miscellaneous expenses 
were sharply reduced. 

Summarizing total disbtirsemeiits in the form of ratios, it is found that 
administration and operation of the Internal Revenue Service absorbed 
6.38 per cent of revenues collected. As in the Customs Service, one per cent 
must be paid as commission to the Banque Nationale de la Republique 
d'Ha'iti for its services as fiscal agent. Hence total costs were 7.38 per cent 
of receipts, or slightly less than half of the fifteen per cent contemplated 
by law. Furthermore, the percentage was closely analogous to that of the 
previous year which was '/.;^2 per cent. 

At the close of each fiscal year the unobligated balance in the fifteen per 
cent fund reverts to the treasury as cash available for general purposes. 
Refunds from the fifteen per cent account which the treasury has received 
in such substantial measure for the last three fiscal years has materially 
assisted in establishing the unobligated cash balance of the treasury at its 
present satisfactory level. 

There is no doubt, moreover, that as the responsibilities of the Internal 



i4AlTt: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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50 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

Revenue Service are increased by the institution of such revenue measures 
as a tax on land the percentage cost of operating- the service should decline. 
In the initial years of applying a land tax, however, there will be non- 
recurrent expenses for surveys and for adjudication and registration of 
titles. Therefore it wo.uld not be judicious to diminish the operating al- 
lowance of the Internal Revenue Service at the present time. The entire 
amount may be needed in the course of placing a land tax in operation, 
though after it is once in effect there should be no necessity of allowing 
to the Internal Revenue Service a substantially greater margin for ex- 
penditures than experience has shown to be necessary. Human nature can- 
not always be relied upon to effect necessary economies when the oppor- 
tunity is present for extravagance. There is no assurance that more than 
half of the amount available for the support of the Internal Revenue Serv- 
ice would as in the past be permanently returned to the treasury, even if 
this were possible. 

Customs Receipts 

Table No. 34 is one of the most important presented in the present 
report. It visualizes the vicissitudes of Haitian finances from 1889-90 to 
the present. It illustrates the extreme variation in the income enjoyed by 
the government. It also demonstrates that both stability and progress 
have characterized Haitian finances since the conclusion of the treaty with 
the United States. 

For years prior to the stabilization of Haitian currency on the basis of 
five gourdes for one dollar. United States currency, the statistics in table 
No. 34 have been reduced to a comparable basis. Monthly exchange rates 
were computed, these were assembled in yearly averages and such averages 
were applied to governmental receipts in Haitian currency. Accordingly, for 
practical purposes it may be considered that the governmental income from 
1889-90 to date is reflected in terms of present-day Haitian currency. To 
be sure, no attempt has been made to take account of the purchasing power 
of the currency unit, which has also fluctuated widely during the period 
under consideration. All that can be studied is the number of gourdes 
reaching the Haitian treasury, together with the sources from which such 
income was received. 

Total receipts during 1926-27 were Gdes. 38,861,534.79. This was a 
decline of 14.34 per cent from Gdes. 45,364,648.10 which were received in 
the preceding fiscal year. The latter, however, were by far the largest in 
the history of the republic. Furthermore, total receipts during 1926-27 
were slightly inferior to those of 1924-25 and of 1890-91. With these ex- 
ceptions total receipts were greater than during the previous years. There 
is no reason for not admitting that a government, like an individual or a 
corporation, is gratified to see its income expand from year to year. Re- 
cession of total receipts during the year under discussion must therefore 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



51 



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52 i)AlTI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

be regarded with no great enthusiasm. On the other hand, financial ex- 
perience is to the effect that uninterrupted progress never occurs, and par- 
ticularly abnormal advances, such as took place in Haiti during 1924-25 
and 1925-26, can only l^e followed by recessions which cannot be less than 
moderate and ma}^ be drastic. A decline of 14.34 per cent from the maxi- 
mum of governmental receipts cannot be regarded with alarm, particularly 
as the financial outlook for 1927-28 is reasonably encouraging. 

Customs receipts for 1916-J7 which was the first full year of American 
participation in the administration of Haitian finances were Gdes. 18.215, 
707.15. Such receipts have therefore increased by 84.80 per cent in order 
to arrive at the total of Gdes. 33,661,876.23 in 1926-27. For the eleven-year 
period this is an average expansion of j.yi per cent per annum. There can 
be no doubt that progress of this magnitude is the best indication of order- 
ly procedure in administering the Customs Service and of systematic de- 
velopment in the economic life of Haiti. These receipts were distributed 
among imports, exports and miscellaneous sources as follows : 

Imports Gdes. 23,572,181.41 

Exports (0,015,913.41 

Miscellaneous 73,781.41 

Total Gdes. 33,661,876.23 

As compared with the immediately preceding year receipts from imports 
declined by Gdes. 2,596.907.17 or 9.92 per cent. This was due to two causes. 
In the first place, relative dullness characterized the import trade for the 
year in question as demonstrated by the pronounced decline in the value 
of imported commodities. In the second place, numerous commodities en- 
tering Haiti are taxed upon an ad valorem basis, with the result that cus- 
toms receipts on such articles decline proportionately with price levels of 
those commodities. During 1926-27 the prices of many leading imports into 
Haiti were decidedly lower than during preceding years. There is no pos- 
sibility of determining the exact degree to which this phenomenon affected 
customs receipts, but there is also no doubt that its effect was substantial. 

In the export schedules, governmental receipts declined from Gdes. 
12,660,447.87 to Gdes. 10.015,913.41. This constituted a decrease of 20.89 
per cent. For such diminution there is but one explanation, namely, a de- 
clining volume of exported commodities which are subject to duty. As re- 
gards exports all duties are on a specific basis, with the result that the in- 
come of the government varies in exact proportion with the volume of tax- 
able exports. Perhaps one refinement to this statement should be made. 
On coffee, cacao and logwood Haitian export taxes represent a consid- 
erable proportion of the market value of the articles on which they 
are levied. Other exports are taxed at a very low rate. Consequently, there 
is considerable difference to governmental receipts whether an increase 
or decrease of exports occurs in the groups which are t.axed at relatively 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 5o 

high rates, as contrasted with those taxed at nominal rates. As a laatter 
of fact, the decline in the volume of exports during 1926-27 principally 
occurred in connection with coffee, cacao and logwood, the very articles 
which constitute the principal sources of export receipts. On the contrary, 
there was moderate increase in the volume of exports for other articles 
which are not subject to substantial export taxes. 

There is the temptation to argue that the foregoing statistics are suf- 
ficient evidence that burdensome export taxes tend to diminish che vol- 
ume of exports of commodities on which they are placed, i^s this ofifice is 
not an advocate of export taxes, such a contention is tempting. But inti- 
mate knowledge of methods of production in Haiti would not sup|)ort such 
a conclusion. Both cofifee and cacao are grown in Haiti without much at- 
tention or cultivation. Higher or lower yields are more a matter of provi- 
dence than the result of human foresight and efifort. It happened that the 
cofifee trees failed in 1926-27 to yield as heavily as during the previous 
year. No evidence exists that a diminution or abolition of export taxes on 
cofifee would have affected exports for the year in question. 

At once the thought is suggested that relieving cofifee from present fis- 
cal contributions would over a period of years tend to encourage produc- 
tion. This is theoretically true, but when applied to Haiti can be accepted 
only with misgiving. In other countries there would be no doubt of its ac- 
curacy. Although Haiti is one of the world's largest exporters of coffee 
there cannot be found in the republic a single systematic coffee plantation. 
On the contrary, the substantial production of this crop is distributed 
among small and badly cultivated patches. In short, coffee grows in a 
manner not far removed from the wild state. 

During recent years coffee has been selling at extremely attractive prices, 
compared with those which were current before the European war. Never- 
theless, these attractive prices have failed to stimulate the peasants of Haiti 
to increase their production of coffee, though abundance of land is avail- 
able for such purpose, and other natural conditions are favorable. Evidence 
is plentiful that the Haitian peasants merely pick such coffee as nature pro- 
vides when the price is low and do the same thing when prices are above 
the average. In the former case there is no abandonment of such minimum 
cultivation of cofifee as has traditionally been in vogue, and in the latter 
case there is little impetus toward planting additional areas or of attempt- 
ing to improve the yield or quality of coffee already in production. 

By reason of the fact that customs duties were unified by the new tariff 
act of July 26, 1926, miscellaneous customs receipts have declined almost 
to the vanishing point. From Gdes. 1,765,295.29 in 1925-26 they shrank to 
Gdes. 73,781.41 in 1926-27. This latter sum was principally composed of 
receipts from tonnage dues, pilotage fees, sanitary charges, lighthouse fees, 
storage of merchandise in custom-houses and navigation taxes. 

There is no doubt that l)()th importers and the government have bene- 



54 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

fited materially from simplification of customs procedure. Instead of some 
twenty charges which formerly were imposable on a vessel or its cargo the 
list has now been reduced to ten, and most of the latter have no general 
application. Two only are now important, storage charges on merchandise 
in custom-houses and navigation taxes imposed on foreign vessels engaged 
in coastwise traffic. A merchant can quickly and accurately compute the 
cost of laying merchandise down in Haiti, including all customs charges. 
In fact the principal source of error in making comparisons between the 
fiscal effects of the previous and existing tariffs is based on failure to 
include some or many of the various surtaxes or miscellaneous charges 
with which merchandise entering Haiti was formerly burdened. Only per- 
sons with specialized knowledge were competent to arrive at accurate con- 
clusions as to the total amounts which merchandise or vessels entering 
Haiti might be called upon to pay. Under the existing tariff no special 
knowledge of customs procedure is required to arrive at a sound opinion 
relative to the cost of importing any ordinary commodity into Haiti. 

No doubt can be entertained that total customs charges on either imports 
or exports should be unified in one easily understandable rate. Not only 
is administration more simple but far less opportunities exist for subter- 
fuge and collusion. Therefore it is the expectation of this office that 
miscellaneous customs receipts will in future years continue to occu])y 
an unimportant position in revenue arrangements, in contrast with the 
constantly increasing significance of this item from 1916-17 to 1926-27, 
inclusive. 

During the closing months of 1925-26 a thorough-going revision of 
the customs tariff was put into effect. While the proposed tariff was being- 
considered there were many predictions that the suggested rates on imports 
would enormously increase the fiscal burden of Haitian consumers. Alleged 
authorities even presented computations to show that the burden would 
be double that imposed by the tariff of 1905. There is considerable inter- 
est, therefore, in comparing actuality with prophec3^ 

In table No. 35 are collected for the years of the receivership the value 
of imports and of exports and duties collected on both imports and exports. 
Finally, the several series are converted into percentages in order to show 
the fiscal burden imposed by the customs tariffs of Haiti. During 1926-27 
duties of Gdes. 23,572,181.41 were collected on imports valued at Gdes. 
78,756,600.00. Thus 29.93 per cent of such imports were absorbed as cus- 
toms receipts. The entire year 1926-27 was under the operation of the new 
tariff. For 1925-26 the similar percentage, largely under the old tariff, 
was 29.50 per cent. 

Thus there was an apparent increase in import charges of 1.46 per cent. 
Two qualifications are necessary properly to understand this merely nom- 
inal increase. In the first place, merchandise imported for government 
account now pays regular customs duties, whereas under the old tariff 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



55 



TABLE No. 3 5 

RELATION BETWEEN IMPORT AND EXPORT VALUES AND CUSTOMS RECEIPTS. 
FISCAL YEARS 1916-17 TO 1926-27 





Imports 


Exports 




Value 


Duty 


Per cent 


Value 


Duty 


Per cent 




Goardei 

43,030,428 
50,903,468 
85,588,041 

136.992,055 
5 9,786,029 
6i,75i,355 
70,789,815 
73,480,640 

101,1 87,825 
94,257,030 
78,756.600 


Gourdes 

9.741,954.80 

7,797,918.90 

12,277,717.70 

I 8,929,891.65 

9,846,670.30 

13,288,581.55 

1 6,879,669.75 

19,966,205.22 

25,132,492.71 

27,808,486.25 

23,572,181.41 


Per cent 
22.64 
15.32 
1435 
13,82 
16.47 
21.52 
23.84 
27.17 
24.84 
29.50 
29.93 


Gourdes 

44,664,428 

38,717,650 

I 23,81 1,096 

I 08, 1 04,639 

32,952,045 

53,561,050 

72,955,060 

70,881,610 

97,01 8,8 I 

101,241,025 

76,495,442 


Gourdes 

8,473,752.35 

7,331,366.55 

I 6,503.370.20 

13,143,137-45 

8.184,194.70 

I 0,077,988.1 5 

12,31 2,£I 6.60 
0,934.701 92 
10.61 7,525.63 
I 2,660,447.87 
I 0,01 5,91 3.41 


Per ct 
18 
18 
13 
I 2 
24 
18 
16 
•4 
10 
12 
13 


97 




93 


I 91 8-19 


33 
16 




84 




82 


1922-23 

■ 923-24 

'924-25 

1 925-26 

1 026-27 


88 
09 
95 
5' 
09 




77.865,753 


I 6,840.1 60.93 


31.63 


74,582,078 


10,848.3^2.26 


14-55 









such importations were exempt. Secondly, the comparison is only accurate 
if Other classes of merchandise not subject to duty are also deducted in 
each year for which comparison is made. So the prediction of this office 
that fiscal burdens under the old and new tariffs would be substantially 
equivalent has been amply fulfilled in fact. Indeed if importations exempt 
from duty be deducted from the value of imports in both 1925-26 and 
1926-27, customs receipts from imports amounted to 30.75 per cent in 
1925-26 and to 30.82 per cent in 1926-27, which is virtual equality. 

Unit prices for many staple imports of Haiti declined during 1926-27. 
If adjustment for this factor be made, tliere is every reason to believe 
that the fiscal burden of the new tariff is slightly less heavy than the old. 
Furthermore, during the jarlier months of 1926-27 customs duties consti- 
tuted a larger percentage of the value of imports than for the later months, 
thus indicating that the fiscal burden of the tariff was tending to decline. 

Since export taxes are all assessed on a specific basis and therefore 
have no relation to unit prices of exported merchandise it follows that 
declining price levels are reflected in an increasing percentage which 
export duties constitute of the value of exported commodities. As is well 
known, unit prices of Haiti's principal crops declined during 1926-27. 
Therefore an increase in the percentage which export receipts comprised 
of the value of exports was to be expected. From 12.51 per cent in 1925-26 
the ratio rose to 13.09 per cent in 1926-27. This compares with an average 
of 14.55 P6^" cent from 1916-17 to 1926-27. inclusive. 

Actual receipts from export taxes were Gdes. 10,015,913.41, and these 
were also moderately smaller than the average of Gdes. 10,848,392.26 for 
the receivership period. In contrast, export values of Gdes. 76,495,442.00 
were somewhat in excess of the average for the same period of Gdes. 
74,582,078.00. This forces one conclusion, namely, that the volume of Hai- 



56 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



tian exports has increased whereas the unit value of exported commodities 
has shown a declining tendency. 

Fiscal burdens imposed by Haiti on imports and exports are admittedly 
heavy. This office does not believe that either import or export taxes 
should be increased. On the contrary, relief to both producers of com- 
modities for export and consumers of imj)orted merchandise should be ac- 
corded as soon as adequate internal revenues are developed. Particularly 
in the case of exports there is difficulty for Haitian producers to hold their 
place in the world market so long as they have to pay export taxes, while 
their competitors are not faced with similar fiscal burdens. As stated else- 
where, the commodities chiefly affected are coffee, cacao and logwood, 
although less important export taxes are levied on all merchandise for- 
warded from Haiti. 

Foreign commerce in Haiti follows a rather distinct periodicity. As a 
result, customs receipts also fluctuate widely between various months of 
the fiscal year. For the purpose of illustrating the seasonal tendencies of 
customs receipts table No. 36 was prepared. During 1926-27 the month of 
greatest collections was December, which returned Gdes. 3.923,268.01. 
This compares with lowest receipts during July, which were Gdes. 2,091. 
505.76. Thus the spread was 87.58 per cent. 

TABLE No. 36 

CUSTOMS RECEIPTS, BY MONTHS 
FISCAL YEARS 1916-17 TO 1926-27 



Month 



October . . 
November 
December 
January . . 
February 
March ... 

April 

May 

June 

July 

August . . . 
Septembei 



Average 

I 9 I 6- 1 7 to 
I 020-2 I 



Gourdes 
1,5 18,926.08 
1,81 3,232.97 
2.195.593-43 

2.308.1 50.90 
2,078,966.06 
2,077,327.60 
2,1 09,606.72 
1,763,034.48 

1.942.2 I 9.96 
1,444,162.30 

,1,61 0,25 9.38 
, 1,569,050.83 



Average 

1921-22 to 

I 925-26 



GotJfdes 
3.037.49»-87 
3.538.557-92 
3.854.93607 
3,214,6 19.05 

2,870,41 2.10 

2,968,21 8.94 
2,429,607.04 
2,140,627.99 
1 ,871,308. 1 4 
1,743,104.07 
1,806,235.06 
2,295,863.38 



Total 22,430,530.71 31.770,982.63 40,594,831.74 33,661,876.23 37,697,222.07 



1925-26 



4.4 
4.6 
5.0 
3,6 
5.6 
3.5 
2,6 
2,6 
2,3 
2,6 
2,2 
2,9 



Goutde 

16,779 
93,002 
12,369 
67.244 
33.241 
65,430 
64,665 
95.871 
30,906 
57.772 
86,530 
71,016 



1926-27 



Average 

I 9 I 6 - 1 7 I 
1926-37 



Gourdes 
3.770.458 
3.534.435 
3,923,268 
2,966,878 
2,886,093 
2.949.459 
2,443,025 
2,246,828 
2,149,413 
2,09 1,505 
2,184,434 
2,516.074 



Gourdes 
2,413.868 
2,753.944 
3, 1 06,90 I 
2,780,066 
2,5 12,089 
2,561,562 
2,285,372 
1,978,649 
1 ,928,823 
1,638,894 
i,75i-536 
1.985.513 



Little further evidence is necessary to indicate that under such circum- 
stances the financing of governmental operations has to be calcvtlated on 
a basis of widely fluctuating monthly income, as contrasted with approxi- 
mately uniform monthly expenditures. Even the latter statement should 
be clarified by the fact that payments against the public debt, both as 
concerns interest and principal, tend to be concentrated duriiig the first 
month of the fiscal year and during one or two additional months when 
market fund operations are conducted. It also happens that October. 
which is ordinaril)^ the month of greatest governmental expenditures. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 57 

immediately follows the months of smallest treasury receipts. This is 
somewhat inconvenient, as it necessitates carr3/ing unnecessarily large cash 
balances for considerable periods in order promptly to meet the heavy 
financial requirements of October. 

In so far as concerns the periodicity of receipts, the year 1926-27 was 
quite similar to previous financial experience. Both for the year in question 
and for the entire period of the customs receivership December has been 
the month of highest customs revenue and July the month of lowest 
customs receipts. Hov/ever, for the entire period January is the second 
month in importance, whereas in 1926-27 customs receipts in January were 
substantially exceeded by those of October and Noveml)er. Moreover, the 
next to the lowest month for customs revenues is usually August, whereas 
that month in 1926-27 was June. 

Due to promising receipts during the first three months of the fiscal year, 
there was some reason to believe that the entire fiscal period would make 
a better showing than was actually the case. But sharp declines in customs 
receipts as compared with the two previous years began to characterize 
the months subsequent to December. Therefore the encouraging beginning 
was soon superseded by increasing evidence that smaller yields and lower 
prices for some of the most important Haitian products were going to cause 
customs receipts in 1926-27 to fall materially below immediately preceding 
levels. Such miscalculation as may have occurred was due to the fact that 
the coffee crop of 1926-27 came upon the market several weeks in advance 
of normal expectations. This fact favorably influenced export receipts 
during the early months of the fiscal period and also caused importers to 
overestimate the probable demand for merchandise. As a result, there was 
the usual excess of imports in the fall, followed by dullness in the winter 
and spring, the very period in which Haitian commerce is normally most 
active. 

There seems to be an inevitable tendency for Haitian importers to over- 
load the market with merchandise at some season of the year. This phe- 
nomenon has occurred annuallv for many years, though there have been 
differences in the season in which the congestion of markets has taken 
place. In a country of low per capita purchasing power, such as Haiti, it is 
particularly difficult to liquidate inflated inventories even at substantial 
price recessions. Furthermore, merchants in Haiti are not inclined to follow 
modern practice in the matter of excessive inventories. Rather than absorb 
an inventory loss they will for months maintain their supplies of old and 
shop-worn materials, and even at times gi-adually increase the price of 
such merchandise by the amount of accumulated carr3ang charges. There 
results a struggle of attrition between merchants who are unwilling to move 
redundant stocks by means of price concessions and consimiers who re- 
luctantly purchase shelf- worn merchandise as more acceptable articles 
become unaA^^ailable. Unfortunately, when the foregoing process is complete 



58 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



and liquidation has finally absorbed the surplus, there is the tendency to 
overpurchase and to bring about difficulties similar to those from which 
the commercial community had just emerged. 

Both local and foreign banks and foreign exporters must in part share 
the responsibility for the foregoing conditions. Credits are not sufficiently 
scrutinized, and it therefore may occur that an irresponsible merchant, al- 
though unable to obtain large credits from a given bank or exporter, finds 
it possible to aggregate a series of small credits from various banks and 
exporters until the total becoir.es surprisingly large. Sound business prac- 
tice dictates that credits in favor of a merchant should not exceed lOO per 
cent of the capital of the merchant in his own enterprise. In short, the 
creditor should be protected by the capital of the borrovvrer in an amount 
which in no case should be less than the sum borrowed. However, in Haiti 
there are instances where merchants have been able to borrow ten and even 
twenty times the amount of their own capital. Provided business is active, 
this enables such merchants to obtain abnormal profits from their own 
capital commitments, and therefore there is a natural tendency for less re- 
sponsible merchants to adopt the practice, provided they can induce 
bankers or merchandising houses to extend excessive credits. 

With the arrival of business difficulties of any character, those merchants 
who have but a small stake in their business as compared with the com- 
mitments of their creditors, are inclined to let matters take their course, as 
they are usually able to salvage most if not all of their own capital, leaving 
losses to be absorbed by their creditors. 

Probably the foregoing condition is in large measure responsible for the 
periodic accumulation of excessive inventories in Haiti, which are invariably 
followed by stagnation, bankruptcies and considerable credit losses. Un- 
doubtedly the most effective remedy for such a situation would be the re- 
quirement on the part of lenders, whether bankers or foreign exporters, that 
the borrower submit a financial statement acceptable to the local banks, 
which may be presumed to have accurate credit information regarding the 
commercial community, before any credit whatever should be extended. 
Under such circumstances it would be possible for the bank or export house 
not only to compare its own prospective commitment with the capital and 
prospects of the proposed borrower but it would also know what other 
financial obligations of the borrower would be outstanding. 

Moreover, it is the opinion of this office that the extension of credits 
should be left to local banks and that financing should not l)e arranged 
in large measure either by foreign banks or by merchandising concerns. 
The latter in particidar are inclined to accord unjustifiable advances. 

The economies of mass production combined with continuous output 
are so great that manufacturers are tempted to accept certain credit risks 
to the end of filling their order books. They argue rather plausibly that 
the possible loss through badly secured credits will probably be less rhan 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



59 



from diminished production or shutdown of their plants. From the i)oint 
of view of the manufacturer this may be good business. But it has an 
unfortunate efifect upon sound merchandising in such a country as Haiti. 
Due to various historical causes, Haitian importers are far too ready to 
borrow money and pay too little attention to their ability to meet financial 
obligations. Such a condition would be overcome by adoption of a credit 
policy which would not permit a merchant to borrow total amounts in excess 
of his own unimpaired capital. With this arrangement excessive inventories 
would become more difficult, and the commercial community would also 
become more responsible, as losses to creditors could hardly take place 
without corresponding losses to the borrower. 

Table No. '}{/ dift'erentiates customs receipts in accordance with ports. 



TABLE No. 3 7 

CUSTOMS RECEIPTS, BY PORTS 
FISCAL YEARS 1916-17 TO 1926-27 



Aquin 

Belladere 

Cap Haiticn 

Cayes 

Fort Liberie . . 

Glore 

Gonaives 

Jacmel 

Jeremie 

Miragoane 

Ouanaminthc 
Petit Goave. . 
Port au Prince 
Port de Paix 
Saint Marc. . . 

Total 



Average 
1916-17 



Qourdes 

I 24,805.62 

3,280.13 

3,179.095-89 

1,910,474.91 

62,108.75 

501.73 

1,372.39515 

2,076,404. 1 5 

925.74372 

275.744-34 

I 0,260.1 2 

1,221 ,660.24 

9,540,425.27 

925,723.20 

799,520.56 



22,428, 1 43.7J 



Average 

1921-22 



Gourdes 

84 
80 



222,392 

653 

3,646,227 

3,205,206 

14.532 

915 

1,762,959 

2,85 8,299 

1,1 19,908 

559.994 

7.336 

2.1 60,650 

13,823,939 

1,252,298 

1,135,668 



31,770,982.65 



r925-26 





180 

I 


928 
485 


5 


098 


458 


3 


603 


179 



Gourdes 

53 
86 
19 



1.553 

1,913,612 

3,562,383 

2,043,194 

584,132 

14.229 

2,71 8,263 

17,746,065 

1,797,636 

1,329,706 



40,594,831.74 



1926-27 



Gourdes 

I I 3,122.24 

13.458.33 

3,254,525.83 

3,408,107.55 



3.553-51 

1 ,668.692.47 

2,973,165.49 

1,365,664.38 

705,299.97 

I 2,5 I 6.45 

2, 1 47,929.25 

15,698,321.56 

1,123,445.51 

1,174,073.69 



Average 
I 9 I 6-1 7 

to 
1926-27 



Gou 

I 68,1 01 

3,01 I 

3,398,285 

2,635,137 

30,29 I 

967 

1 ,5 76,860 

2,513.334 

1.053.993 

443.999 

9,136 

1 ,732,680 

I 2,047,285 

1,092,141 

986,365 



33,661,876.23 27,691,591.66 



18 



Analysis of the data in this table is quite instructive. For the fiscal year 
1926-27 the only custom-houses which returned larger customs collections 
than during 1925-26 were Belladere, Glore and Miragoane — all minor 
ports. In the case of practically all of the other districts the decline in 
customs receipts was material, amounting to 37.50 per cent for Port de 
Paix, 37.48 per cent for Aquin and 36.17 per cent for Cap Haitien. The 
average decline for the combined ports was 17.08 per cent. 

When comparison is made with the eleven elapsed years of the receiv- 
ership, however, the situation assumes a less discouraging aspect. For in 
this case a decline below the average was only discovered in the returns 
for Aquin and Cap Haitien, and the decline for Cap Haitien was only 4.23 
per cent. That for Aquin is explained by the fact that ocean-going steamers 
have decided to omit it as a port of call. Customs receipts of Gdes. 33,661, 
876.23 for 1926-27 were 21.56 per cent in excess of average receipts of 



60 ENTERED AND CLEARED, BY REGISTRY AND MONTHS, 

Giles. 27,691,591.66 for 1916-17 to 1926-27, inclusiA'e. Considering the 
ports separately, most progress can be noted at Jeremie, Miragoane, Petit 
Goave, Port au Prince and St. Marc. There are reasons for believing that 
in subsequent years Cap Haitien Mall also be added to the ports in which 
progress can be reported for imports and exports. 

Port au Prince continued to dominate Haitian foreign commerce as 
evidenced by customs collections at that port which constituted 46.64 per 
cent of the total, compared with 43.71 per cent during 1925-26. Thus its 
relative importance increased. This in itself is not desirable, as there 
already tends to be undue concentration of political and economic life at 
the capital, and initiative and enterprise seriously need to be developed in 
other portions of the republic. Natural resources, at present undeveloped, 
arc available to practically each one of the Haitian ports. Lalior power 
is also on hand, and the only things that appear to be lacking are capital 
and management. Such promising possibilities of development are to be 
found in each of the districts tributar}^ to the several Haitian ports that 
it would be difficult to suggest which one offers the most attractions. 
Nevertheless, actual developments are in contemplation or in progress only 
in the districts which are tributary to Cap Haitien, Ouanaminthe and St. 
Marc. 

As the recession of customs receipts in the principal ports was more or 
less uniform, there arises the supposition that such decline was due to 
general causes rather than phenomena peculiar to each of the regions 
aftected. In fact, as means of communication are gradually being extended 
there is less tendency toward variation among the several ports and the 
districts tributary to them. The days are not likely to return when in the 
various towns of the republic there might be a differential of more than 
fifty per cent in the prices at which similar articles were purchased or sold. 
Increasing uniformity in price schedules is distinctly to the advantage of 
producers and consumers alike. 

Of equal interest and importance with the distribution of customs receipts 
by ports is that in accordance with sources. With the data assembled in 
table No. 38 it becomes possible to determine which are the principal 
producing areas of Haiti and which are the primary centers of consump/tion. 
As import and miscellaneous receipts constituted 70.25 ])er cent of total 
customs receipts as contrasted with 29.75 P^'' cent for exports, it follows 
that any port which returned a larger percentage than the average for 
either import or export receipts should be classified, other things being- 
equal, as a port of import or of export. Applying this rule of thumb method, 
it is discovered that exports tended to exceed what might be denominated 
as the normal expectation at Aquin, Gonaives. Jacmel, Jeremie. Miragoane, 
Petit Goave, Port de Paix and St. Marc, while only the two ports of 
Cayes and Port au Prince may properly be designated as import points. 
As might be expected. Port au Prince is by far the most important import 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



6i 



TABLE No. 38 

CUSTOMS RECEIPTS, BY SOURCES AND PORTS 
FISCAL YEAR 1926-27 



Aquin 

Belladere 

Cap Haitien . . . 

Caycs 

Glore 

Gonaives 

Jacmel 

Jeremie 

Miragoane 

Ouanaminthe 
Petit Goavc . . . 
Port au Prince. 
Port de Paix . 
Saint Marc 

Total 



Imports 


Exports 


Miscellaneous 


Total 


Gourdes 


Gourdes 


Gourdes 


Gourdes 


7. 31519 


105,218.18 


588.87 


113.1 22.24 


I 3,189.21 


103.77 


165.35 


13.458.33 


2, 1 I 2.376.1 7 


1,138.633.95 


3.515-71 


3.254,525-85 


2,404,278.21 


999.530.17 


4,299.17 


3,408,107.55 


3.468.31 
968.824.85 


85.20 
695,639.64 




3.553-5' 


4,227.98 


1,668,692.47 


1 .4 I 1.045.02 


1,557,412.48 


4.707-99 


2,973,165.49 


694,092.97 


667,136.59 


4,434.82 


1,365,664.3s 


371,927.34 


330.306.86 


3,065.77 


705,299.97 


11,931.23 


247.22 


338.00 


12,516.45 


665,1 64.5 I 


1.477.994-85 


4.769.89 


2,147.929.25 


I 3,603,100. 1 3 


2,059,239.06 


35,982.37 


15,698.321.56 


589,950.73 


531,1 64.22 


2,330.56 


1,123,445.51 


715.517-54 


453,201.22 


5.354 93 


1. 174.073. 69 


23,572.181-41 


10.015,913.41 


73.781.41 


33.661,876.23 



center. The requirements of the capital are such that a considerable con- 
suming population is inevitable and is probably desirable. Furthermore, a 
considerable fraction of the import receipts which are credited to Port au 
Prince should properly be allocated to other districts. This is due to two 
l)rinci])al causes. In the hrst place, one important steamship line makes 
but one port of call in Haiti, namely. Port au Prince. Other lines also tend 
to concentrate their attention on the capital, although not to the same extent. 
Secondly, government supplies, though destined for the outlying districts, 
are commonly imported through Port au Prince and pay duties at that port. 
Another instructive distribution of customs receipts is by months as well 
as by sources. Requisite data are found in table No. 39. Although there 
is considerable fluctuation in import receipts from month to month, the 
difference between the lowest receipts of the year, February, and those of 



TABLE No. 39 

CUSTOMS RECEIPTS, BY SOURCES AND BY MONTHS. 
FISCAL YEAR 1926-27 



October. 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



Imports 



Gourdes 
2,644,849.57 
2.333.531-01 
^,243,1 26.46 
1,713,108.29 
1.597.592-08 
1. 797. 197-87 
1,627,396.33 
I.737-055-06 
1,766,069.07 
1,821,987.32 
2,026,084.74 
2,264.1 83.61 



23.572,181.41 



Exports 



Gourdes 

1,1 18,874.28 

1,193,678.27 

1,671,624.97 

1,248,417.97 

1,280,891 .74 

1,146,739.55 

808,885.95 

504,408,97 

378,601.1 5 

265,517.41 

152,986.77 

245,286.38 



I 0,015,91 3.41 



Miscellaneous 



ourdes 
6.734-57 
7,226.46 
8,516.58 
5.351 80 
7,609.79 
5,522.52 
6.743-56 
5,364.69 
4.742-97 
4,001.03 
5.363.1 I 
6,604.33 



Total 



73.781.41l 



Gourdet 
3,770,458.42 
3.534.435-74 
3,923,268.01 
2,966,878.06 
2,886,093.6 I 
2,949.459-04 
2,443,025.84 
2,246,828.72 
2,149,413-19 
2,091,505.76 
2,184,434.62 
2,516.074.32 

33,661,876.13 



02 HAITI: RKPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

the most productive month, October, was but 65.55 P^i" cent. On the other 
hand, export receipts amounted to but Gdes. 152,986.77 in August as 
compared with Gdes. 1,671,624.97 in December, a variation of 992.66 per 
cent. 

Thus it is evident that one of Haiti's most pressing financial problems 
is to increase export receipts during what is now called the "dead season." 
This statement is, of course, subject to the understanding that export 
receipts are not regarded as a desirable source of revenue for the govern- 
ment. They have been in effect for numerous years, both before and 
throughout the receivership. Unfortunately it has thus far been impracti- 
cable to reduce or eliminate them. 

With this reservation, it would be highly desirable to equalize export 
traffic so that so far as possible receipts from this source should be evenly 
distributed throughout the year. At present there is serious waste of labor 
power, which continues over a period of several months. Many persons 
in other countries are of the opinion that climatic conditions are such that 
sustained labor is impossible in Haiti during the summer. Nothing could 
be farther from the truth. Even among the foreign element there has been 
practically no case of prostration from excessive heat, while the Haitians 
themselves are apparently little affected by the undoubted warmth of the 
Haitian summer. 

Careful effort should therefore be devoted to the development of products 
which would equalize employment throughout the year. In this connection 
it should be remembered that Haiti is a small country and that the Haitians 
are accustomed to travel for considerable distance in quest of employment. 
There is little doubt, for example, that able-bodied men in the coffee 
growing regions would be willing to accept work in other districts which 
might be better adapted to crops which would require most attention in the 
summer. Moreover, additional labor in the coffee gardens during what 
is now known as the "dead season" would undoubtedly yield gratifying 
results in the way of increased output and improved quality of coffee. There 
is the further possibility of selecting additional crops which could be 
successfully grown in the coffee regions, and there is no doubt whatever 
that adequate unutilized land exists for wide extension of present coft'ee 
production as well as for additional crops. Thus products which suggest 
themselves as complementary to coft'ee, cotton and sugar, most labor on 
which tends to be concentrated in the first part of the fiscal year, are sisal, 
cassava, poultry, livestock, honey, rubber, tropical fruits, corn and rice. 

Not only would progress in profital:)ly utilizing the entii"e fiscal year 
be of distinct advantage to the treasury, but it would undoubtedly tend to 
discourage the active emigration of Haitians to Cuba and to the Dominican 
Republic. For idleness during a considerable portion of the year is without 
question one of the reasons why annual w^ages in Haiti are unattractive 
and why per capita production and consumption are low. 



iiAITI; REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



63 



Due to the fact that export taxes are on a specific basis the percentage 
of total customs receipts derived from exports tends to decline with any 
recession in the volume of exported commodities. During 1926-27 there 
was pronounced diminution in Haiti's principal export commodity, coffee. 
It was to be expected, therefore, that the ratio of receipts between imports 
and exports would rise in favor of the former. Such was the case as evi- 
denced in table No. 40. In fact the percentage of customs receipts from 

TABLE No. 40 

DISTRIBUTION Or CUSTOMS RECEIPTS. 
FISCAL YEARS 1916-17 TO 1926-27 



'916-17 

'917-18 

I 9 I 8-1 9 

I 9 I 9-20 

1 920-2 1 

1921-22 

1 922-23 

1 923-24 

1 924-25 

i 925-26 

I 926-27 

Average , 



Receipts 

from 
imports 

Per ceni 


Receipt 
from 
exports 


Miscel- 
laneous 
customs 
receipts 


Per cent 


Per cent 


53-45 


46.52 


.03 


5145 


48.46 




09 


42.6 I 


57-34 




05 


58.92 


40.98 




I 


54-44 


45-39 




17 


56.69 


43-13 




18 


57.60 


42.18 




22 


64.83 


33-34 


I 


83 


65.60 


29-70 


4 


70 


64.46 


31.19 


4 


35 


70.03 


29-75 




22 


59-45 


39-15 


,.[ 



Per cen 
I 00 
I 00 



exports fell to 29.75 P^''' ^^nt of the total, a figure practically identical with 
the lowest percentage which has been reported during the receivership. In 
contrast, the percentage of customs receipts which imports constituted rose 
to a new high level of 70.03 per cent. This was partly due to the relative 
decline in export receipts and partly to the fact that miscellaneous customs 
receipts have now largely been absorbed in duties on imports. 

Both Haitian and foreign commentators have often criticized the fiscal 
system of Haiti because it includes a substantial income from export taxes. 
As recently as 1918-19 export receipts composed 57.34 per cent of total 
customs revenues and were also more than fifty per cent of the total income 
of the government. Gradually this percentage has declined in spite of the 
fact that no change has been made in the rate of export taxes. Such decline 
therefore demonstrates either that the total value and volume of exports 
have declined in comparison with imports or else that the proportion of 
products on which export duties are moderate has increased at the expense 
of those on which such charges are more onerous. The first alternative can 
1)e rejected because there has been an approximate balance as between im- 
])orts and exports for a considerable number of years. The latter is the trvie 
explanation, and is largely attributable to increased activity in the exporta- 
tion of cotton and sugar. As other e.xport crops are developed the tendency 
just described will probably continue, as there is no intention on the part 
of the Haitian government to add to the number of products which are 
burdened with high export taxes. 



64 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



Internal Revenue Receipts 

Internal revenue receipts during 1926-27 were distinguished by close 
approximation to those of the previous year, as show^n in table No. 41. 
In fact the total of Gdes. 4,153,287.97 was less than Gdes. 2,000 inferior 
to similar receipts during 1925-26. For three years, indeed, there has been 
variation in receipts from internal revenue sources of only 1.60 per cent. 
Because of the pronounced decline of customs receipts and the sustained 
level of the yield from internal taxes the latter constituted a considerably 
greater proportion of total income of the government. The percentage 
rose from 9.16 in 1925-26 to 10.69 i" 1926-27. This is a development which 
is keenly desired by the financial officers. 

TABLE No. 41 

LNTERNAL REVENUE RECEIPTS, BY SOURCES, 
FISCAL YEARS 1919-20 TO 1926-27 



Circulation tax on b.ink notes . . 

Consular fees 

Court fees 

Diploma fees 

Documentary recording fees 

Emigration fees 

Fines and penalties 

Income tax 

Irrigation tax 

Occupational tax on foreigners . . 

Official gazette 

Sale of official publications . .. 

Patent and trade mark fees 

Post office box rentals 

Public auction fees 

Public land exchanges 

Public land rentals , 

Slamp receipts : 

Bank checks 

Commercial account books 

Documentary stamps 

Postage stamps ,... 

Stamped paper 

Slock and bond tax 

Telegraph and telephone service 

Visas of manifests 

Vital statistics fees 

Water service 

Miscellaneous 



Total 



Average 
1919-20 



11,728. 1 I 
7,14706 



252,579.03 
239,884.20 

1,886.01 
281,81 0.55 

6,995.21 
175.397-56 

1,071.90 



6,884.50 
7,521.62 
5,095.1 2 



74,668.37 



185. 
128, 
107, 

26, 

I 76, 

5. 

33. 
179. 
175. 



987. 
908. 
179. 
547- 
518. 
364. 
774- 
932. 
208. 
307. 
381. 



Gourdes 

34.615-93 

152,914 

7.919 

574 

288,784 

945,022 

24.770 

625,086 

8,543 

208,445 

I ,220 

344 

5,700 

I 1,348 

1.463 



177.919 

15.915 

4.643 

371.795 

195.755 

55,620 

55,099 

541.103 

5.237 

94.034 
240,553 

15.495 



35 



Gourdes 

53,827.22 

I 5 7,080.30 

8,293.50 

2,650.00 

304,368.31 

1,01 4,0 12.50 

4,222.25 

5 03.202.8 I 

1 1,027.95 

23 9,062.5 I 

1,025.00 

355-25 

I 5,982.50 

12,129.25 

2,6 I 2.06 

325.00 

191,390.71 



1926-27 



6 

403 

197 
52 
63 

5S0 

3 

90 

216 



,2Bo. 

.043 
,171 
485 
,565. 
,089, 

979- 
,680. 
.531- 
,222, 
553- 



2,171,781.45 4,089,926.19 4,155,170.28 4,153.287.97 2,907,161.46 



Gnurdes 

21,142.80 

8,798.05 

1,809.50 

127,984.45 

332,337.12 

960,933.75 

5,309.00 

533.757-96 

10,296.10 

245,150.5c 

960.00 

12.00 

I 1 ,832.50 

I 2,5 29.26 

2,991.95 

450.00 

213,851.77 

18,737.00 

4.285.85 

368,841.38 

2IO,I 19.85 
65,301.25 
51,280.28 

574,002.81 

I ,095.00 

78,949.43 

22 1 ,478.70 
69,049.71 



Average 
I 9 I 9-20 

to 
I 926-27 



Gourdes 

I 3,698.24 

105,724.34 

7.593-34 

629.28 

273,548.10 

514,997.78 

5,466.5 I 

383,886.18 

8, 1 05.40 

196,128.53 

1,070.58 

88.95 

8,492. 1 g 

9,201.94 

4,067.87 

96.87 

119,5 62.92 



3 

258 

155 

88 

37 

322 

4 

53 

196 

I 20 



608.92 

.689.57 
,713-10 
,762.42 
885.10 
762.26 
.494-52 
962.34 
694.76 
852.93 
376,52 



'Includes steamship passenger tax which was replaced by documentary stamp tax in January. 1925. 

A prominent American banking house recently prepared an elaborate 
comparative compendium of the social-economic situation of the principal 
countries of the world. Thirty-four countries were represented in the study, 
and in only four did customs receipts exceed other forms of revenue. These 
four countries were Cuba, the Dominican Republic, Haiti and Salvador. In 
the case of Cuba and the Dominican Republic customs receipts were only 
slightly greater than those from internal revenue. For Salvador customs 
receipts constituted some two-thirds of the total, but in Haiti the treasury 



HAITI; REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



65 



had the unenviable distinction of depending on customs receipts for almost 
nine-tenths of its income. In short, it would appear that Haiti has one 
of the worst balanced financial S3^stems in the world. 

For the thirty-four countries under consideration customs receipts aver- 
age but 14 per cent of total governmental revenues, thus leaving 86 per 
cent to be supplied by internal taxes and miscellaneous receipts. As customs 
receipts are notoriously unstable the urgency of modifying the revenue 
structure of Haiti is obvious. This office does not recommend, however, 
that the proportion of revenue derived by the Haitian government from 
customs sources should be reduced to the average of other countries. Con- 
ditions in Haiti permit considerably larger dependence on customs receipts, 
but they should not exceed fifty per cent of the total income of the govern- 
ment. Undoubtedly the transition to a more acceptable basis will be a 
inatter of years, since the traditions of the Haitian population, as in most 
Latin-American countries, are opposed to direct taxes, particularly to taxes 
on landed property. Land, however, constitutes the principal source of 
wealth in Haiti and should at the present stage of economic development 
supply the principal resources of the treasury. Consequently, attention is 
at present being devoted to the formulation of policies for expanding in- 
ternal revenues by means of land taxes. In another portion of this report 
the land problem of Haiti will be discussed more fully. 

Many Haitian internal taxes return insignificant sums to the treasury. 
During 1926-27 there were nine taxes, reported separately, on which treas- 
ury receipts were less than Gdes. 10,000. Such receipts scarcely warrant the 
expenses of collection and accounting, and many of them should either 
be abolished or rendered productive. In fact the same reasoning applies 
to other aspects of the internal revenue arrangements of Haiti. The per- 
plexing diversit)' of present taxes, most of which yield but small amounts, 
should be replaced by a few simple fiscal charges which are easily under- 
stood, of general application and of substantial return. 

No definite progress was made during 1926-27 toward extending the 
taxes which should constitute a permanent internal revenue system. On 
the contrary, most of the increases occurred in connection with services 
rendered by the Haitian government, such as municipal water supply, 
telephone and telegraph and the post-office. Other items which were more 
productive in 1926-27 than in the previous fiscal year were court fees, 
documentary recording fees, fines and penalties, income taxes, occupational 
taxes on foreigners, post-ofiice box rentals, public auction fees, exchanges 
of state land, stamp charges on bank checks, documentary stamps, stamped 
paper and miscellaneous receipts. Those which represented a smaller yield 
were circulation taxes on bank notes, consular fees, diploma fees, emi- 
gration taxes, recei|)ts from the official gazette, patent and trade mark 
fees, stamp fees on commercial account books, stock and bond taxes, visa 
fees for manifests and vital statistics fees. 



66 



HAITI; REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



Emigration fees continued to take first rank as a productive source of 
internal revenue, accounting for 23.14 per cent of the total. This is obvi- 
ously an undesirable and unstable form of governmental income, and steps 
are under contemplation which may result in diminishing emigration of 
Haitians laborers to neighboring countries, notably Cuba. Other forms of 
internal revenue which yielded more than Gdes. 500,000 were telephone and 
telegraph receipts and income taxes. The mere statement of this situation 
is sufficient to indicate that the Internal Revenue Service is dissipating 
its energy and should be relieved of the expensive necessity of administering 
numerous rmimportant revenues and given the opportunity of supervising 
a modern tax system. 

For the year 1926-27 internal revenues of Gdes. 4,153,287.97 were 42.86 
per cent in excess of the average from 1919-20 to 1926-27, inclusive. Thus 
the returns for the year in question made a relatively satisfactory showing, 
except that in principle internal revenues should constitute a far more 
important element in the public finance structure. 

Miscellaneous Receipts 

A customs service can collect duties only upon the amount of merchandise 
imported and exported. An internal revenue service can only collect such 
taxes as are authorized by law. Miscellaneous receipts, however, offer an 
opportunity for a certain amount of financial ingenuity, and it is therefore 
with undisguised pleasure that a total for 1926-27 of Gdes. 1,046,370.59 
is reported, as shown in table No. 42. Such a total was 70.24 per cent 
greater than during 1925-26 and 1,701.86 per cent in excess of the last 
year before the present Financial Adviser-General Receiver assumed office. 

Most of the sums credited to miscellaneous receipts were derived from 
interest on governmental deposits. Not only were cash balances of the 
Haitian treasury maintained in strong position throughout 1926-27, but 

TABLE No. 42 

MISCELLANEOUS RECEIPTS BY SOURCES AND BY MONTHS 
FISCAL YEAR 1926-27 



October, 1926 
November . . . . 

December 

January. 1927 

February 

March 

April 

May 

June 

July 

August 

September . 

Total 



Interest on 

governmental 
deposits 



Gourdes 
38,21 2.95 
26,726.55 
49, 1 I 0.40 
36,455.20 
56,983.60 
34,427.10 
58.463.38 
35,282.65 
63,052.33 
I 40,424.70 
63.439-33 
45,534.50 



648, 112.69 



Conversion 
of Francs 



Gourdes 
13,524 
26,679 
19,693 
18,498 



37.843 
I 7,066 
18.894 
18,296 
31,326 
18,307 
18.881 



95 



30 



239,011.55 



MiscelLincoiis 



Gourdes 

123.75 

36.00 

84,588.00 

5,048.25 

5.057-25 

156.77 

5,207.06 

208.00 

58.07 

12.70 

2,572.25 

56,178.25 



Gourdex 
51,860.80 
53,441.65 

'53.392 35 
60,00 1.75 
62,040.85 
72,427.2- 
80.737.24 
54,385.40 
8 1 ,406.70 

171,764.25 
84,318.58 

120,593.75 



159,246.35 



1,046,170.59 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



67 



the policy of investing a portion of such balances in the securities of the 
Haitian state came more fully into effect. This resulted in interest credits 
from both bank deposits and investments of Gdes. 648,112.69, in contrast 
to receipts from the same sources in 1925-26 of Gdes. 378.431.00. Thus 
the increa.se was 71.26 per cent. There is the possibility that the liquid 
resources of the government may not continue as large in subsequent 
vears as has been the case in the year under discussion. In such case the 
interest item on governmental deposits will tend to decline, but experience 
with carrying a moderate number of Haitian securities in the treasury as 
assets has been so satisfactory that it might be judicious somewhat to 
increase holdings of this character. At all events the incentive so to do 
is strong, as a return of substantially six per cent is obtained on security 
holdings, as compared with an average of two and one-half per cent on 
deposits in New York and in contrast with no interest at all on deposits 
in Haiti. 

Of second importance in miscellaneous receipts were the proceeds from 
conversion of French francs. These francs were received as interest on 
funds which have been placed in escrow for repayment of the 1910 loan. 
There is no present occasion to discuss the controversy between the Hai- 
tian government and the holders of the 1910 loan. In substance it is that 
the Haitian government borrowed "francs" and has made francs available 
for repayment of the loan in accordance with its contractual obligations. 
Certain of the bond holders, however, have pretended that payment should 
be made in what they choose to call "gold francs." French law does not 
recognize any such currency unit, and on the contrary several decisions of 
the French courts have held that notes of the Bank' of France constitute 
legal tender for all obligations expressed in francs. 

Interest on the francs which are as yet unclaimed by holders of the 1910 
loan is converted each month into dollars and accounted for as miscellane- 
ous receipts. Obviously, as holders of the 1910 loan become weary in wait- 
ing for payment in "gold francs/' which payment is not likely to be made, 
and accept payment in accordance with the terms of the obligation which 
Haiti assumed in the loan contract for these bonds the deposit of francs 
will diminish and entail a proportional diminution of interest receipts. It 
should be noted that the substantial recovery in the gold value of the franc 
during 1926-27 has also increased the sums realized by the Haitian treasury 
on interest from the franc account. 

From the various items of miscellaneous receipts which are not readily 
classifiable the Haitian government realized Gdes. 159.246.35 during 1926- 
27. Of this amount Gdes. 131,002.75 ])roceeded from a payment to the 
Haitian state by the Comyiagnie Franqaise des Cables Telegraphiques for 
cable equipment which reverted to the state at the termination of the 
contract with the com])any and which was thereupon sold to the conii'any. 
Obviouslv such an item is non-recurrent. 



68 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



Non-revenue Receipts 

Again during 1926-27 non-revenue receipts were unimportant, amount- 
ing to Gdes. 3,988.00. These sums principally consisted of deposits by nota- 
ries. 

A summary of all receipts of the Haitian government, segregated by col- 
lection districts, and by months is found in tables Nos. 43 and 44. Of par- 
ticular significance is the fact that the one district of Port au Prince 
accounted for Gdes. 19,547,211.78 out of revenue receipts of Gdes. 
38,861,534.79, or practically one half of the total. An unbalanced situation 
is therefore apparent. There are, to be sure, certain reasons why the capi- 
tal or principal city of a country tends toward concentration of both re- 
ceipts and expenditures in that place. But Port au Prince does not represent 
50.30 per cent of the financial power or economic importance of the republic 
of Haiti. On the contrary, there is considerable evidence that undue em- 
phasis has been given to developments in the district of Port au Prince 
with the resulting relative neglect of other regions of the republic. 



TABLE No. 43 

REVENUE AND NON REVENUE RECEIPTS, BY PORTS OR FINANCIAL DISTRICTS 
FISCAL YEAR 1926-27 



Port 



Aquin 

Belladcre 

Cap Haitien . 

Cayes 

Glore 

Gonaives 

Jacmel 

Jercmie 

Miragoanc 

Ouanaminthe " . 
Petit Goave. . . . 
Port au Prince 
Port de Paix 
Saint Marc . - . . 



Total revenue receipts ... 
Total non revenue receipts 



Total receipts 



Gourdes 

113,1 22.24 

13,458.33 

3.254,525.83 

3,408,107.55 

3.553.51 

1 ,668,692.47 

2,973,165.49 

1 ,365,664.38 

705,299.97 

I 2,5 I 6.45 

2,147.929.25 

I 5,698,321.56 

1,123,445.51 

1,174,073.69 



33,661,876.23 



Internal 
Revenue 



Gourdes 

I 7,478.06 



278,561.02 
255.307-38 



137.353-95 

178,679.13 

I I 0,5 77.26 

38,283.04 



I 17,058.88 

.802,5 1963 

94,873.44 

122,596.18 



4,153,287.97 



Mi-icellantoas 



Counies 



1,040,370.591 



1,046,370.59 



• Gourde!; 

I 30,600.30 

13,458 

3.533,086 

3,663.414 

3.553 

1 ,806,046 

3,151,844 

1,476,241 

743.583 

12,516 

2.264,988 

19.547.211 

1,218,318 

1,296.669 



38,861,534 
3.988 



38,865,522 



79 



Sufficient comment has already been made on the periodicity of customs 
receipts. Much less A^ariation is exhibited in internal revenue receipts, 
although the first quarter of the fiscal year contributed 39.66 per cent of 
the total. This is due to the fact that the law requires payment of income 
taxes and certain other important taxes during the first month of the 
fiscal year. 

Further details in regard to customs and internal revenue receipts by 
sources, by months and by ports are found in Schedules No. 3 and No. 4, 
which are appended to the present report. 






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70 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 





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HArri: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER /i 

Governmental Expenditures 

Present accoLints of the government are carried on a functional basis. 
That is. various organizations and activities of the Haitian state are 
recognized, and the cost of supporting each activity or organization is 
listed separately. This fact, in combination with further segregation of 
accounts for each general activity or organization, permits to the Haitian 
citizen or to the interested foreigner comprehensive knowledge of the 
exact disposition of funds entering the treasury and appropriated by the 
legislative body. 

Prior to 1923-24 no adequate segregation and classification of expendi- 
tures had been developed. Therefore the statistics presented in table N0.45, 
while reflecting disbursements from 1916-17 to 1922-23, inclusive, do not 
afford full information as to the relative importance of many significant 
objects of expenditure. 

From 1923-24 to date both budgetary appropriations and governmental 
accounts have been classified according to the several purposes to which 
funds have been devoted, and it is therefore possible to obtain not only 
a comprehensive but a comparative picture of the objectives of the Haitian 
government, as evidenced by the activities and organizations which were 
most generously financed. Table No. 46 includes the requisite data for 
1923-24 to 1926-27. It will be noted that from 1922-23 to 1925-26, inclusive, 
there was a gradual advance in total expenditures from Gdes. 30,560,113.15 
to Gdes. 40,930,725.08. In 1926-27. however, total expenditures of Gdes. 
,•59,747,163.75 were Gdes. 1. 183. 561. 33 less than those of the prior year. In 
short, the rate of increasing public facilities and services was not quite 
maintained during the year under review, though expenditures were larger 
than those for preceding fiscal years, with the exception of 1921-22 and 
1925-26. During 1921-22 revenues had advanced extraordinarily, as a con- 
sequence of the post-war boom, and this good fortune was utilized by the 
treasury for liquidating certain arrears of interest and amortization which 
had accumulated in connection with the public debt. Therefore a consider- 
able proportion of the expenditures of that year represented obligations of 
previous years and also did not involve improvements in the productive 
capacity or standard of living of the Haitian people. 

On the contrary, maximum expenditures in 1925-26 were merely an 
exemplification of the unequalled revenues of that year. Prior debts and 
claims had already been liquidated, with the result that the general mass 
of Haitian citizens were the beneficiaries of the prosperit_v which charac- 
terized that year. Much the same statement can be made for 1920-27. 

Haiti is one of the countries in which objects of expenditure will admit 
of close scrutiny. As the service of the public debt and costs of the military 
and police are relatively moderate, an unusually large percentage of reve- 
nue receipts is available for projects of social utility. For example, total dis- 
bursements on public debt account for the fiscal year just closed were (ides. 



72 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



1 2,93 1,935. 1 3. As a matter of fact, because of the special couclitiovis exist- 
ing in Haiti by virtue of the treaty of September 16. 191 5, several items 
are considered as portions of the public debt which under other circum- 
stances would be carried as ordinary operating expenses of the government 
rather than as public debt items. Such items are disbursements for the of- 
fice of the Financial Adviser-General Receiver, for the Internal Revenue 
Service, for certain international institutions of which Haiti is a member 
and for payments to the wharf company of Port au Prince. 

Sufficient comments have already been made in regard to the office of 
the Financial Adviser-General Receiver and of the Internal Revenue Ser- 

TABLE No. 46 

REVENUES AND EXPENDITURES, FISCAL YEARS 1923-24, 1924-25, 1925-26 AND 1926-27 



REVENUES 

Customs 

Internal revenue 

IVjiscellancouE 



Total revenue 
Non revenue 



Total receipts 

EXPENDITURES 

Public debt ; 

Financial Adviser-General Receiver 

Internal revenue service 

Series A loan 

Series B loan 

Series C loan 

liiteriror consolidated debt 

Fiduciary currency 

Commissioiis paid to Banque Nationale 

Haitian Construction Co., notes 

Roberts, Dutton &f Co.. claim 

Stamp sales, discounts and expenses 

International Institutions 

P. C. S. Railroad subvention 

Wharf Company subvention 

Cable Company subvention 



Total 

Gendarmerie 

Foreign Relations 

Finance 

Commerce 

Interior 

Public Health Service 

Public Worjts 

Public Works Service 

Justice 

Agriculture 

Agricultural Service 

Labor 

Public Instruction 

Religion 



Total expenditures from revenue 
Awards of the Claims Commission 
Nation.ii Railroad Construction .... 
Miscellaneous 



Net payments 

Revenue over expenditures . 
Expenditures over revenues 



1 925-26 



I 926-27 



Gourdes 

29,950,907.14 

2,795.870.53 

155,543.66 



32,902,321.33 



5.5K9 

1,695 

928 



91 7, 
478. 
864. 
970. 
174. 



433 

-77 



206, 

524, 
480 



227. 
915. 
872. 
285. 

400. 
564. 
000. 



. I 70 
.322 
734 



669.53 
449.22 
199.47 
366.84 



.363, 

,529, 
96 I , 

.895. 

■ 372. 
.48, 
434. 

, 306, 



403.06 
057.91 
336.20 
159.05 
53328 
288,24 
445.89 

194.25 
393.00 



34,215.495.94 



Gourdes! Gourdes 

35,750,018.34! 40.594.831-74 

4.089,926.19! 4,155,170 

647,722.19! 614,646.08 



Total payments 3 4,2 15.495-94 

Pension deductions 



1,31 3. 174. 61 



40,487,667.00 
69,855.47 



45,364,648 
2,600 



40,557,522.47 45,367,248.10 



) .849.537.49 

342,928. 1 6 

7.336,491.75 

2,453,151.14 

1 .209,067.55 

195,839.01 

420,000.00 

27,958.63 



206,400.00 
268,838.26 
I 20,000.00 



14.433 
5.579 

6 I 9 
I.I 07. 

230, 
1,208, 
2.223, 

703. 

7.533. 

1.333. 

44. 

1 ,5 26, 

274. 
1,942. 

367. 



,403.30 

,242.54 
.953-31 
,945.96 
,051.46 
,067.76 
.059.14 
,416.57 
.943-5 I 
.838.31 
,258.88 
891.70 
393 63 
599.20 
136.75 



1,698,379.86 
304, 198.76 
6,908,047.60 
2.148,625.00 
1.141,421.00 



420,000.00 



206,400.00 

247,706.25 

90,000.04 



13,164,778.51 
6.062,41 5.34 

635,084.64 
1,062,756.19 

247.935-91 
1 ,224,369.5 6 
2,85 2,485.5 8 
92,287.98 
9.082.496.06 
1,395.153-62 
41.426. 15 
2. 1 85 . 1 04.5 8 

530,646.65 
1 ,965, 1 67.091 

388,617.22! 



Gourdes 
33,66 1,876.23 



4,153,287 
1 ,046,370 



38,861,534 
3.988 



365,522.79 



2,278,24 1 
306.308 
6,637,370 
2,065,682 
1,099.239 



420,000.00 



57.629, 
67,483. 



12,931,935.1 3 

6,496,006. 5 5 

555.375-62 

827,576,63 

255,063.06 

1 ,229,080.99 

3,444,301.76 

34.789-54 

7,166,798.42 

1,369,351.3s 

43. 039. 34 

2,452.380.38 

557.200.68 

1 . 9 9 6 , ; 2 o . o I 

387.544-26 



39,218,202.02 40,930.725.08 39,747,163.75 



1,191 ,045.20 
'•553.756.20 



1 ,67 1,072.85 
545.995-05! 
1,842,247.55! 



3,889,422.08 



41,963,003.42; 44,990,040.53 43,644,601.08 
151,460.291 91,430.92 103,26406 



41,811.543.13! 44,808,609.61 43,541.337 02 

1.269,464.98 4,433.923.02: 

885,628.96 



647,722.19 under 1924-25, Miscellaneous, third line, second column, should read 647,722.47 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER /o 

vice. In the latter case, however, disbursements are shown under the cap- 
tion "public debt" merely as a matter of convenience, as the Internal Reve- 
nue Service is under the supervision of the General Receiver and expenses 
on account of the General Receiver's office are by the treaty made a charge 
against revenue, prior even to service of the public debt. 

During 1926-27 several items disappeared as payments on public debt 
account. These were the subvention of the Compagnie des Chemins de Fer 
de la Plaine du Cul-de-Sac and the subvention of the Coxnpagnie Fran- 
gaise des Cables Telegraphiques. Payments of the government to the 
Compagnie Haitienne du Wharf de Port-au-Prince also sharply decreased. 
As to the Compagnie des Chemins de Fer de la Plaine du Cul-de-Sac, 
there is a difference of opinion between the Haitian state and the company 
as to wliether the subvention is due. The railroad was originally constructed 
for developing the plain of the Cul-de-Sac, and for this reason the state 
agreed to guarantee interest up to six per cent, based on a maximum 
cost per kilometer. If the railroad should show net earnings of a portion 
of six per cent on such maximum cost per kilometer, the subvention by the 
state would be proportionate!}^ decreased, but in no case could the obli- 
gation of the state exceed six per cent on such maximum cost per kilometer. 

As the railroad from its inauguration was unsuccessful, not only did 
it fail to earn six per cent on the agreed capital sum, but there was an 
actual operating deficit. Thereupon the company assumed the rather naive 
position that the state was responsible for all operating deficits as well 
as for the guarantee of interest at not to exceed six per cent on a specified 
capital sum. Furthermore, as deficits accrued from year to year the 
company computed interest on such deficits and attempted to charge these 
sums also to the Haitian treasur}^ Little financial experience is necessary 
to realize the possibilities if the government should acquiesce in the con- 
tentions of the railroad. Expenditures of an}- magnitude could be contracted 
by the railroad and charged to the treasury. Naturall}^ the treasury would 
not submit to such an obligation, particularly when the contract with the 
railroad was quite precise as to the maximum financial obligations of the 
state. 

After many years of controversy the railroad submitted its case to the 
International Claims Commission and demanded an award of more than 
2,000,000.00 dollars. There could be little question as to the decision of 
an unprejudiced and competent body, and the Claims Commission found 
that the Haitian state had met all of its financial obligations toward the 
railroad and that the claim of the railroad was completely unjustified. 

That operating deficits had occurred was not denied. As such deficits 
accumulated the financial position of the railroad became steadily worse, 
and its possibility of repaying the subventions advanced by the state 
became more and more remote. Furthermore, the railroad had largely 
ceased to serve as a public utility and was little more than an adjunct 



74 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

of a sugar company in the neighborhood of Port au Prince. In fact 
the sugar company and the railroad were owned by the same holding 
company. Under these circumstances it was possible for the railroad to 
arrange for tariffs on sugar cane which would substantially diminish costs 
of production for the sugar company. That such action would be taken 
goes without saying if any deficit by the railroad could merely be charged 
to the Haitian treasury. 

Tariffs of the railroad were to be a matter of agreement between the 
state and the company, as provided l)y the contract of concession, but in 
actuality rates on sugar cane in effect on the lines of the Compagnie des 
Chemins de Fer de la Plaine du Cul-de-Sac are drastically lower than 
those in such a sugar producing country as Porto Rico. Had the rates of 
the Compagnie des Chemins de Fer de la Plaine du Cul-de-Sac approxi- 
mated those in Porto Rico there is reason to believe that no operating 
deficits would have occurred, though the expenses of the sugar company 
would have been correspondingly increased. 

Under all existing circumstances the Haitian government did not con- 
sider it appropriate to pay the subsidy to the Compagnie des Chemins de 
Fer de la Plaine du Cul-de-Sac for 1925-26 which Vv^ould normally have 
taken place in the early days of the fiscal year 1926-27. Not only was. there 
serious question of the solvency of the road, but also there had been ap- 
parent failure of the company to meet certain contractual obligations. 
That the solvency of the railroad is a matter of concern to the state is 
evident from the fact that its physical property reverts to the state at the 
expiration of the concession. That non-performiance of obligations in- 
validates the contract is merely a matter of general knowledge. Therefore 
relations between the state and the company are complicated and unsatis- 
factory, and the outcome of the controversy is obscure. 

No subvention was paid to the Compagnie Frangaise de Cables Telegra- 
phiques during 1926-27 as payments under its contract with the state ex- 
pired during the previous fiscal year. Thus the treasury was finally re- 
lieved of payments which have been in effect over a long period. There can 
be reasonable certainty that no similar subvention will be accorded in the 
future, as communications with Haiti are now quite satisfactory. 

Payments from the treasury to the Compagnie Haitienne du Wharf de 
Port-au-Prince were diminished during 1926-27 and will not appear during 
1927-28 or thereafter because of an arrangement by which the company 
will make direct collections of wharfage duties, whereas these had been 
previously collected by the Customs Service. 

As a matter of record it is useful to review recent relations between the 
Haitian government and the wharf company. When the tariff of 1926 went 
into effect in August of that year all fiscal charges on imports were com- 
bined into a single rate either specific or ad valorem, and the laborious and 
complicated computations formerly necessary were abolished. As wharf- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 75 

age duties at Port au Prince, vv'hich constituted part of the customs duties, 
had been assigned by the contract to the wharf company of Port au Prince, 
as the method of calculating these wharfage duties was also extremely 
complicated and as the Customs Service received no compensation for 
making collections for the wharf company, this office served notice that 
when the new tariff became eft'ective the wharf company would have to 
make its own collections of wharfage duties. The wharf company mildly 
protested against assuming direct collection of wharfage duties, but this of- 
fice pointed out a possible interpretation of its contract by which collec- 
tions could be effected through the steamship companies. Accordingly, the 
Customs Service ceased wharfage collections at the close of August 8, 1926, 
and the next day the wharf company began to effect collections through 
the steamship companies in so far as concerned imports. i\t the request of 
the wharf company this office continued to collect wharfage duties on ex- 
ports, as this involved no appreciable labor. 

In a short time complaints began to occur as to the rates of wharfage 
duties assessed by the wharf company, particularly in connection with 
importations of flour. The v/harfage tariff provided that basic duties of 
12 centimes should be collected on each full barrel of 200 pounds, and the 
unit of taxation for flour in the import tariff was the barrel of 200 pounds. 
When it became the practice to import flour in bags containing 196 pounds 
net weight rather than in barrels, proper wharfage charges wei'e computed 
by considering the bag as the equivalent of the barrel of 200 pounds, as 
mentioned in the tariff. However, in billing the steamship companies for 
wharfage on flour, the wharf company after a few weeks attempted to 
apply to flour, when imported in bags, the rate for articles not otherwise 
specified, and this rate was double the lawful rate for flour. 

This office advised the wharf company that the tariff' was being wrongly 
applied, but the company did not refrain from its illegal practices. There- 
upon the Haitian government passed a law which again placed the collec- 
tion of wharfage duties under the Customs Service and specifically stipu- 
lated the equivalent of 12 centimes per barrel of 200 pounds as the proper 
wharfage charge on flour, whether imported in bags or barrels. Resump- 
tion of collection of wharfage duties by the Customs Service occurred on 
l"'ebruary 1. 1927. 

At once a suit attacking the constitutionality of the law just described 
was instituted by the wharf company in the Haitian courts, and on June 3, 
1927, a decision was rendered by the Court of Cassation which supported 
the contentions of the company. This decision was so palpably unconscion- 
able that it considerably accentuated the demand for reformation of the 
Haitian judiciary. 

Both before and subsequent to the decision in question negotiations 
between the Haitian government and the wharf company had been progres- 
sing, with the purpose of simplifying the assessment of wharfage duties 



7^ 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



at Port au Prince. On August 19, 1927, a convention between the two 
parties was signed which authorized direct collections of v/harfage duties 
by the company and specified a flat rate of Gdes. 11.25 ^o^ imports and 
Gdes. 6.25 for exports in place of the multifarious rates which had pre- 
viously been in effect. The flat rates in question vv^ere supposed to be the 
equivalent of the amounts which were previously collected as wharfage du- 
ties in accordance with the interpretation of the tariff by the Customs Serv- 
ice, rather than those claimed by the wharf company. Thus in effect the 
company admitted the validity of the interpretation of this office in regard 
to legal wharfage charges. Furthermore, this office was relieved of the ex- 
pense and trouble of making wharfage collections. Aside from the unde- 
sirable feature of the decision of the Court of Cassation, the relations be- 
tween the Haitian government and the wharf company are now upon a 
much improved basis. 

Both military and police functions in Haiti are combined in a constabu- 
lary. This organization is now fully organized and under thorough disci- 
pline. Furthermore, its facilities and equipment have been gradually im- 
proved, until there is now little to be accomplished except continuance of 
the policies already in operation. Total expenditures for this branch of the 
government service were Gdes. 6,496,006.55 during 1926-27. a sum of Gdes. 
433,591.21 or 7.15 per cent in excess of those for the prior fiscal year. 
There is no present indication that expenditures for the Gendarmerie 
d'Haiti need be expected to increase substantially above those of recent 
years. 

Due to the transfer from the budget of the Department of Foreign Rela- 
tions to the budget of the public debt of payments to international bodies 
of which Haiti is a member, costs of the Department of Foreign Relations 
declined from Gdes. 635.084.64 to Gdes. 555,375-62. While the latter sum 
is not entirely adequate, it may be said that Flaiti is reasonably well rep- 
resented at the capitals of those countries with which political and com- 
mercial relations are important. In any case, expenditures for the Depart- 
ment of Foreign Relations do not need to be increased unless the revenues 
of the republic become considerably more generous. 

Included in the Department of Finance are pensions and payments for 
miscellaneous claims. Because admitted claims vary widely from year to 
year there is no regularity or continuity in expenditures for the Department 
of Finance. Costs of operating this department in 1926-27 were Gdes. 
827,576.63, an amount appreciably smaller than the Gdes. 1,062,756.19 
during 1925-26. On the other hand, disbursements for the Department of 
Commerce were substantially equivalent in the two years. A similar situa- 
tion obtained in the Department of the Interior, which includes the payment 
of the President and his cabinet members, the Councillors of State, the 
Prefects and the members of the organizations appertaining to these vari- 
ous functionaries. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER T? 

No branch of the Haitian government has shown more rapid growth 
than the Public Health Service. Little or no attention was paid to public 
health prior to the selection of an American official under the terms of the 
treaty of September i6. 191 5, to organize and develop public health meas- 
ures. From no segregated expenditures for public health in 191 6- 17 the 
item advanced to Gdes. 3,444.301.76 in 1926-27. As compared with the 
previous year there was an increase of Gdes. 591,816.18 or 20.75 per cent. 
As in the case of the Gendarmerie d'Haiti. the public health work in Haiti 
is now becoming systematically organized and rather satisfactorily 
equipped. Increased expenditures are, however, in prospect, as the popu- 
lation of Haiti is notoriously affected with disease and is both too poor 
and lacking in initiative to remedy present conditions without direct 
assistance from the state. 

Modern hospital facilities are now available in all of the principal towns 
of Haiti, and rural clinics are accessible for the country population. Free 
care and free medecine are available to persons who are not able to pay. 
This is indeed in sharp contrast with the condition of a few years ago and 
also as compared with the situation in many if not most countries of the 
world. It is believed that the public health organization of Haiti compares 
very favorably in comprehensiveness and in the relative scope of its activ- 
ities with any similar organization in existence. 

Future developments in public health should, however, contemplate 
more active participation by the communes and more individual responsi- 
bility on the part of the citizens of Haiti. That the state should permanently 
bear practically the entire cost of such distinctly local and individual matters 
as municipal and personal hygiene is not believed to be sotnid policy. That 
the state had to initiate the work and take the leadership during the 
early stages is admitted. But the time is rapidly approaching when the 
municipalities should more largely bear the costs of local sanitation and 
when each Haitian citizen should be more largely responsible for meeting 
the supplementary costs which illness entails. Socialized medicine may 
be a pleasant theory, but development of initiative, resourcefulness and 
personal responsibility is also of vital significance. 

By reason of the transfer of part of the technical personnel from the 
Ministry of Public Works to the Public . Works Service, there was an 
indicated decline in the costs of the Department of Public Works from 
Gdes. 92,287.98 to Gdes. 34,789.54. In reality the same personnel was carried 
at the same rates of pay. 

As has been the case for several years, expenditures for public works 
exceeded all other classes of expenditure except that for public debt. 
Comprehensive organization is also characteristic of the Public Works 
Service, with the supervisory office in Port au Prince and district engineers 
in the outlying regions. Expenditures during 1926-27 of Gdes. 7,166,798.42 
were apparently inferior by Gdes. 1,915.697.64 to those of Gdes. 9,082,496.06 



78 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



in 1925-26. Here again the decrease was unreal and merely a matter of 
accounting-. 

When the reorganization and refunding of the public debt of Haiti 
was undertaken, a large number of claims against the treasury were in 
existence. Obviously, it was impossible to know the exact amount which 
Haiti should with propriety pay against these claims. This matter was 
to be settled by an International Claims Commission, and the awards in 
cash of such commission were to be satisfied from the proceeds of the 
series A loan. There was also the provision that after awards of the 
Claims Commission had been liquidated, any balance of the proceeds 
from the loan should l^e utilized for public works and for supplementary 
amortization of the public debt. 

Although the Series A loan was floated in 1922, it was not until the 
end of the fiscal year 1925-26 that alT claims against the Haitian treasury 
had been adjudicated, with the result that the balance was available for 
expenditure. A careful program of productive public works was elaborated, 
and most of this program was carried out during 1926-27. Funds for the 
work in question were, by very definition, derived from non-revenue 
rather than from revenue sources and amounted to Gdes. 3,889,422.08, as 
shown in table No. 46. If this sum be added to expenditures from revenue 
for public works a total of Gdes. 11,056,220.50 is obtained. Thus the 
public works program of Haiti was even more actively prosecuted in 1926- 
27 than in any previous fiscal year. Indeed it is highly probable that 
maximum expenditures may have been reached for several years to come, 
partly because there will be no extraordinary non-revenue resources 
for new projects and partly because Haiti is gradually becoming more fully 
furnished with its urgent needs for such items as roads, bridges, trails, 
telephone, public buildings and municipal water supply. 

No unwarranted conclusion should be drawn from the foregoing state- 
ment. In comparison with more developed countries, there is opportunit)' 
for expenditure of scores of millions of gourdes for public improvements in 
Haiti. Present revenues, however, are not sufficient to permit a more active 
program than has been in effect during recent years. Nevertheless, as im- 
provements already effected gradually augment production, there is no 
reason to doubt that enlarged governmental income will also be obtained. 
At such time productive projects of public works can properly be author- 
ized. 

Costs of the Departments of Justice, Agriculture, Public Instruction and 
Religion closely corresponded with those of the preceding year and require 
no comment, except that the present educational policy of Haiti is to main- 
tain expenditures for classical education at about their present level while 
devoting as large resources as are available to the extension of agricultural 
and vocational training. 

Consistent though less rapid progress in agricultural education and train- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 79 

ing in the practical arts was accomplished during 1926-27, when measured 
by the financial yardstick. In reality it is probable that far greater advance 
was made than is suggested by the moderate increases in expenditure. In 
previous years the Agricultural Service and the Service of Vocational Edu- 
cation were comparatively new, and under such circumstances given ex- 
penditures do not yield as satisfactory results as can be ol^tained in later 
years. Furthermore, the problem of developing scientific agriculture in 
Haiti is exceptionally difficult, because of the fact that a large majority of 
the population, possibly as much as ninety per cent, cannot read nor write 
and are consequently unable to take advantage of the ordinary methods 
which have been devised for the advancement of agriculture, such as ex- 
periment stations, demonstration farms, county agent work and formal 
instruction in agriculture. 

For the Agricultural Service, expenditures increased from Gdes. 2,185,104. 
58 in 1925-26 to Gdes. 2,452,380.38 in 1926-27 or 12.23 per cent. There was 
a similar expansion in expenditures for vocational education or from Gdes. 
530,646.65 to Gdes. 557,200.68 or 5.00 per cent. 

That the Haitians are not unresponsive to opportunities supplied by the 
government for increasing their productiveness and their possibility of earn- 
ing a reasonable livelihood is demonstrated by the reception accorded to 
agricultural and industrial schools. Their facilities are usually taxed to the 
limit, practically as soon as they are open to the public. 

Adequate education, properly adapted to the special conditions existing in 
Haiti, is undoubtedly one of the most pressing problems to be solved ])y the 
Haitian government. Lack of resources has heretofore prevented a system- 
atic attack on the existing mass of ignorance and superstition. There is the 
vicious circle of illiteracy, resulting in low production per capita, which in 
turn signifies inadequate governmental revenue, and the latter is followed 
by the inability of the state to furnish to its citizens proper educational 
media. As a consequence, ignorance and poverty continue to flourish. Only 
a small beginning has been made toward dissipating the illiteracy which 
has long been characteristic of Haiti. Many decades must elapse before the 
task of enlightenment will be completed. Progress will probably be slow 
and at times discouragement will be inevitable. But the government should 
not for one moment hesitate in the policy of agricultural and vocational 
development which has been adopted. The policy is correct ; satisfactory 
results will inevitably follow; those results, however, cannot be attained ex- 
cept over the course of many years. 

In table No. 46 are also shown pension deductions as a reduction of total 
disbursements. This charge might well be eliminated from the Haitian 
fiscal system. Present pension arrangements are unfair to the employees of 
the state who are supposed to be the beneficiaries, and are also unsatis- 
factory from the point of view of the treasury. In the opinion of this office 
the existing pension system should be abandoned, to be replaced, if desired, 
by a more modern and workable scheme. 



^O HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 

Total net expenditures including disbursements from revenue and non- 
revenue receipts, amounted in 1926-27 to Gdes. 43,541,337.02. This figure 
was Gdes. 1,357,272.59 below that of the previous year which was Gdes. 
44.898,609.61. 

Small sums were disbursed during 1926-27 in payment of .iwards of the 
Claims Commission. These amounted to Gdes. 8,015.25. and represented 
items which claimants had neglected to present for redemption, those which 
had previously not been payable because of legal attachments outstanding 
against the holders of the awards, and unimportant awards by a Court of 
Appeal which was convened to pass on certain French claims, in cases where 
the claimants were not satisfied with the decisions of the Claims Commis- 
sion. 

Miscellaneous expenditures of non-revenue receipts were Gdes. 3,889,422. 
08 and vi^ere solely for public works and derived from the proceeds of the 
Series A loan. In the previous year miscellaneous expenditures of non- 
revenue receipts were Gdes. 1,842.247.55, but Gdes. 1,500,000.00 was ap- 
propriated for supplementary amortization of the public debt, leaving Gdes. 
342,247.55 as the amount expended on public works. 

Total receipts, both revenue and non-revenue, were Gdes. 38.865.522.79 in 
1926-27. as against Gdes. 45,367,248.10 in the preceding year. For expendi- 
tures the comparative data were Gdes. 43,644,601.08 and Gdes. 44,990,040.53. 
When pension deductions were effected for each year, total net expendi- 
tures were Gdes. 43,541,337.02 in 1926-27 and Gdes. 44.898.609.61 in 1925-26. 
There is the possibility that disbursements of the Haitian state will not 
approximate the foregoing figures for several years to come. This is be- 
cause construction of the National Railroad has largely been completed, at 
least so far as expenditures under the supervision of the Haitian state are 
concerned, awards of the Claims Commission have been paid, and most 
of the balances of the Series A loan have been utilized in reduction of the 
public debt and the construction of public works. 

As total revenue receipts during 1926-27 amounted to Gdes. 38,861,534.79 
and as expenditures from revenue reached Gdes. 39,747.163.75, there was 
an excess of expenditures over receipts of Gdes. 885,628.96. No treasury 
officer welcomes a deficit, even though treasury balances are larger than 
necessary. In the present case, therefore, the deficit was not regarded with 
pleasure, though unobligated cash at the close of the fiscal year stood at 
such a high level that surplus expenditures in no wise impaired the 
financial position of the government. Nevertheless such a deficit was in 
striking contrast with the surplus of Gdes. 4,433.923.02 by which revenue 
receipts exceeded expenditures from revenue in 1925-26. 

Much can be learned about the economic and social policy of a govern- 
ment by analyzing the objects to which revenue is devoted. Not only 
are current policies reflected, but there is also strong indication of previous 
concepts of government, as political and financial difficulties are almost 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



8i 



invariabl}^ reflected in ouerous public debt charges. Therefore revenue 
receipts and expenditures from revenue have been classified in table No. 47 
so as to show the percentage v^^hich each source of income constituted of 
total revenue receipts and the relative importance both by absolute amount 
and by percentage, which each of the objects of expenditure constituted of 
total expenditures from revenue and of total revenue receipts. 



TABLE No. 47 

SOURCE AND DISPOSITION OF REVENUES, IN PERCENTAGES 
FISCAL YEAR 1926-27 



REVENUES 



Customs 

Internal revenuf. 
Miscellaneous. . . . 



Expenditures 



Public debt 

Public works service... 

Gendarmerie 

Public health service 

Agricultural service 

General receivr 

Public instruction 

Justice 

Interior 

Finance 

Labor 

Foreign relations 

Religion 

Internal revenue service. 

Commerce 

Suoventions 

Agriculture 

Public works 



Total expenditures. 
Deficit 



Total revenues. 



Gourdes 
3 3,66 1 ,876.23 
4,153,287.97 
1,046,370.59 



38,861,534.79 



.279. 
,166, 
,496. 
.444. 
>452. 
■ 278, 
,996, 
.369. 
,229, 
827, 
557. 
555. 
387. 
306, 
255. 
67, 
43 
34. 



921.30 
798.42 
006.55 
301.76 
380.38 
241.30 
720.0 I 
351.38 
080.99 
576.63 
200.68 
375.62 
544.26 
308.68 
063.06 
463.85 
039.34 
789.54 



39,747,163.75 
885,628.96 



38,861,534.79 



Percentage of 

total expenditures 

from revenue 



25.86 

18.03 

16 34 

8.67 

6.17 

5-73 

5.02 

3-45 

3.09 

2.08 

1 .40 

1 .40 

.98 

•77 

.64 

•17 

.1 I 

.09 



Percentage of 
total revenues 



86.62 

I 0.69 

2.69 



26.45 

18.44 

I 6.72 

8.86 

6.31 

5.86 

5.14 

3-52 

3.16 

3.13 

J-43 

1.43 

1. 00 

•79 

-<i7 

•17 

.1 I 

.09 



It is found that customs receipts comprised 86.62 per cent of total re- 
ceipts of the Haitian government. This indeed was inferior to 89.49 per cent 
as reported in the previous year, but was still far too large to show a satis- 
factory balance in the fiscal structure. Internal revenue receipts increased 
from 9.16 per cent in 1925-26 to 10.69 P^^ cent in the year under review. Al- 
though this tendency was in the right direction it should be sharply acceler- 
ated. Miscellaneous receipts advanced from 1.35 per cent to 2.69 per cent of 
the total. While this is gratifying, there can be no expectation that this 
ratio will permanently continue, particularly as internal revenue receipts 
increase in importance. 

Interest and amortization of the ]Uiblic debt continued to take first rank 
among expenditures and absorbed 25.86 per cent of expenditures from 
revenue and 26.45 per cent of total revenues. In the first case the percentage 



82 



HAITI; REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



was slightly lower than in the previous year, and in the latter case it was 
higher, because calculated on a smaller base. Substantially one-fourth of 
governmental income should not be regarded as an unduly large proportion 
to devote to the public debt, especially when it is recalled that 43.63 per cent 
of total payments on debt account were for amortization rather than for 
interest. Furthermore, service of the debt as a whole tends to absorb a 
smaller percentage of total receipts as income of the state expands. Also the 
amount paid as interest will gradually decline, thus increasing the amount 
devoted to reducing the principal of the debt. 

There is in fact some question as to whether these payments of the public 
debt should be regarded as ordinary operating dis!)ursements or shown 
independently. This office is of the opinion that reducing the public debt in 
normal times is as much an obligation of the state as is the support of educa- 
tion or the maintenance of peace. Therefore no attempt is made to segregate 
public debt repayments, but they are considered as ordinary expenditures. 

Though public works continued to occupy second place among disburse- 
ments the proportion of total expenditures from revenue for such purpose 
declined from 22.19 P^^ cent in 1925-26 to 18.03 per cent in 1926-27. Already 
the explanation has been given. It lies in the miagnitude of non-revenue 
expenditures for public works during the year in question. 

One other item accounted for more than ten per cent of total expenditures 
from revenue. This was for the Gendarmerie and stood at 16.34 per cent in 
1926-27. As the constabulary in Haiti represents both military, naval and 
police power it is apparent that disbursements ttnder this category were not 
excessive. In fact there are few coimtries which show an equally small pro- 
portion of the national income devoted to such purposes. 

Other ratios of expenditure during 1926-27 which increased over the pre- 
vious year were for public health, agriculture, the De]:)artments of Public 
Instruction. Justice and the Interior and for vocational education. 

On the whole expenditures of the Haitian government are reasonably 
well balanced, though those for education should gradually come to absorb 
a larger proportion of the total. Local government in Haiti is not highly 
developed. Revenues of the communes are insignificant. Therefore the 
central government has to provide the facilities and services which in other 
countries are usually furnished by the minor political divisions. Education 
usually ranks first among expenditures of local governments. As a conse- 
quence, the Haitian treasurj^ should as rapidly as possible expand the 
amounts devoted to education and should also exert pressure upon the mu- 
nicipalities so that they might become more interested in supporting such 
local facilities as schools, municipal sanitation, potable water and parks. 

Reimbursements to appropriations wei"e originally authorized during 
1925-26. Many governmental organizations render specific services to defi- 
nite individuals, and appropriately collect fees for such services. As typical 
examples may be mentioned hospital care for persons able to pay, trans- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



83 



portation of refuse by the Public Health Service for the convenience of 
citizens, repair of hydraulic installations, and sale of products produced by 
the Agricultural Service. Legal dispositions now permit monies received 
by certain organizations to be considered as additions to appropriations. 
Therefore actual operations of those organizations governed by the princi- 
ple of reimbursable credits are in some instances increased beyond those 
contemplated in and financed by ordinary budgetary funds. For the year 
1926-27 as show^n in table No. 4S, reimbursements to appropriations 
amounted to Gdes. 1,442,443.47. This viras a moderate increase over the pre- 
vious year, when such reimbursements totalled Gdes. 1,208.547.91. Of the 
important items to show increases were hospital fees in the Public Health 
Service, a contribution from the Rockefeller Foundation of Gdes. 75,000 
for the medical school, reimbursements in the Gendarmerie under "opera- 
tion and maintenance" of Gdes. 674,066.14, contributions for streets and 
parks to the Public Works Service, sales of products by the central experi- 
ment station, sales by the Agricultural Service, sales of products of the 
reform school and of the Damier Industrial School. 

To some extent reimbursements to appropriations merely consisted in 
transfers of funds from one department to another. For example, the 
Gendarmerie d'Haiti purchases certain supplies in quantity and sells these 



TABLE No. 48 

REIMBURSEMENTS TO APPROPRIATIONS, 
FISCAL YEARS 1925-26 TO 1926-27 



General Receiver 

Public Health Service 



Administiat'on 

Sanitation and quarantine. 

Hospitals 

Medical school 



ndarmcrie 

Rations 

Operatic! and maintenance. 

Prisons 

Coast guaid 



Public Workv Service 

Streets ind parks 

Water service 

Materials and supplies. 



Agricultural Service 

Administration 

Central experimental farm. 

Breeding station 

Sisal plantations 

Rural fa m schools.... 

Agricultural college 



Labor 

Reform school 

Elie Dubois school 

J. B. Damier school 

Industrial school Gonaives. 
Industrial school Jacmel... 



Total . 



1925-26 



Gourdes 
1,102.15 



27,069.54 
135,139.06 
126.5 90.67 



83.452-34 

624,85 1.89 

58345 

9,093.20 



106,390.39 

37.742-57 



I 31 



14.070 

493 

5.726 

2,27 1 

1 3.-243 



9,299.80 
2,018.85 
9,279.00 



1926-27 



Gourdes 
3.445-90 



9.725-37 

[ 29,86 1 .94 

[46.525.91 

75,000.00 



49,084.84 

674,066. 1 4 

129.48 

28.829.35 



127,573.1 1 
37,166.15 



1.208,547.91 1 



216.80 

29,452. 1 6 

4,478.70 

8,731.40 

971.00 

31,1 14 84 



68,694.60 
2,00 1.60 

14,365.88 
686.10 
322.20 

1,442.443 47 



84 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



supplies as needed to other branches of the Haitian government. Therefore 
all reimbursements to appropriations do not represent increased operations 
of the government beyond those which are reflected in the tabulation of 
expenditures. 

To summarize the record of financial administration in Haiti from the 
establishment of the receivership, table No. 49 presents total revenues. 

TABLE No. 49 

REVENUES AND EXPENDITURES AND EXCESS OF REVENUES OR EXPENDITURES 
FISCAL YEARS 1916-17 TO 1926-27 



Year 


Revenues 


Expenditures 


Surplus 


Deficit 


1916-17 


Gourdes 
1 8.934,684.70 
1 6,048,390.75 
29.955.933-45 
33.997.450-79 
19,946.095.70 
24,964,795.72 
31,950,101.24 
32,902,321.33 
40,487,667.00 
45,364,648. 1 
38,861,534.79 


Gourdes 
15,884,177.80 
14,614,997.45 
15,499,480.45 
20,646,866.25 
32.788,455.90 
39,775.908.40 
30,560, 1 I 3. 15 
34,215,493.94 
39,218,202.02 
40,930,725.08 
39.747.163-75 


Gourdes 

3,050,506.90 

1.433.393-30 

14,456,453.00 

13,350,584.54 

1,389,988.09 

1,269,464.98 
4,433,923.02 


Coardei 


1917-18 




1 918-19 

191 9-20 






12,842,360.20 
14,81 1,1 12.68 




1922-33 




1,313.174-61 


1924-25 


1925-26 




1926-27 


885,628.96 






Total 


333,413,623.57 


323,881,586.19 


39,384.3>3-83 


29,852,276.45 




Surplus for period 






9,532,037.38 













total expenditures from revenue and the surplus or deficit from 1916-17 
to and including 1926-27. Such receipts amounted to .Gdes. 333,413,623.57 
and disbursements therefrom reached Gdes. 323,881,586.19, leaving a cumu- 
lative surplus of Gdes. 9,532,037.38. For the last five years revenues and ex- 
penditures have been in close approximation, indicating that the financial 
situation is fully under control. Should the income of the government 
rapidly increase there are both the organization to administer larger 
expenditures effectively and urgent needs which require satisfaction. Yet 
financial arrangements are such that curtailment would be possible, though 
not pleasant, in case revenues should fail to continue at the levels of recent 
years. The treasury is fortunate to find itself in this position. 

Mention may be made of the fact that actual revenue receipts of Gdes. 
38,861,534.79 exceeded budget estimates by Gdes. 3,861,534.79. For many 
years this has been the case, as estimates of revenue are conservatively 
drawn, with the hope and even expectation that they will be exceeded. As 
short-time borrowing is not desirable in the case of Haiti, and indeed 
would be somewhat difficult because of technical considerations, the 
financial authorities consciously plan that permanent charges for running 
the government shall always be well within expected revenues, since it 
is a simple matter to appropriate such surplus as may be realized for 
various and urgent forms of productive improvements, while failure to 
reach estimates would result in real embarrassment. 

One of the most useful devices in administering the finances of Haiti 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



85 



is what is known within the office as the control sheet of receipts and 
expenditures. It is a cumulative record which is opened at the first of each 
fiscal year and portrays from month to month the condition of the treasury 
as well as the relative activity of the various spending departments of the 
g-overnment. The completed control sheet of 1926-27 appears in table 
No. 50. 

Of total expenditures from revenue of Gdes. 39.747,163.75, it is seen 
that Gdes. 9,184,486.47 or 23.11 per cent were disbursed in the single 
month of October. This was due to the policy of discharging interest and 
amortization obligations on account of the public debt at as early a moment 
as possible within the fiscal year. Such a policy has resulted in pronounced 
economies in debt administration, due to the fact that on each bond pur- 
chased within the year prior to the time when its purchase is mandatory 
under the several fiscal agency agreements interest of six per cent or more 
is terminated. Furthermore, deposit of the entire annual requirements 
of interest and amortization on the first dav of the fiscal year instead of 
by monthl)^ installments as is permitted by the fiscal agency contracts 
also results in interest accruals on such deposit. This is in addition to the 
early termination of interest charges on the debt by means of amortization 
purchases in anticipation of due dates. 

Other monthly expenditures during 1926-27 were fairly vuiiform, ranging 
between a minimum of Gdes. 2,T,'/'/,},~,'^.y2 during April and a maximum 
of Gdes. 3,553,346.51 in September. 

Because of the large disbursements for public debt account within the 
first month of the fiscal year an important deficit was at once created, 
which was decreased during each succeeding month until a surplus of 
revenue receipts over expenditures from revenue appeared during April. 
Beginning with June the slight sinplus had turned to a deficit, this deficit 
was almost eliminated during August, but September recorded expenditures 
consideralily above estimates with the result that there was a deficit of 
Gdes. 678,058.02 in that month, and when this was added to the previous 
cumulative deficit, the total of excess expenditures for the fiscal year of 
Gdes. 885,628.96 was disclosed. 

Treasury Position 

Asset and liability accomits in the case of a government signify even 
less than those of a corporation, although the latter are misleading enough 
unless the basis for their construction is thoroughly understood. For 
several years an attempt has been made to administer Haitian finances in 
much the same manner as is adopted for the ordinary corporation. Indeed 
it is believed that those business principles which are applicable to successful 
corporate management when private capital is at stake are also appropriate 
for the protection and utilization of public funds. To be sure, there are 
certain exceptions to the foregoing ]n-inciple. For examj^le. certain irri- 



TABLE No. 50 

RECntPTS AND LXPI^NDI'I URLS, FlJiCAL YEAR 





o<,„... 


No.,™b„ 


— " 


jM.;.rv 


F..,..„ 


M.,<H 


April 


May 


J„„, 


July 


A.auu 


s„„.... 


TO., 


-r..... : ::: 


luttl.tl 


Gourdtt Cmirdfi. 


2,966,878'.o" 


Coi/idrt 


GourtfM 


=.44,.o°°5'.8" 
348.981.37 


54.J°8''!.4" ..H9.4Tj.'9 

14=.. 78.36 .88.941. IJ 

i..4S.!»»7i 8..4»f.7» 


i.o,..?.",'* 


..|84.4T4'^6" 


CourifM 


33.661.876.13 

t:lU:^;'oi; 


Jo"',.«."r 


4.44«...J, = 9 


3.!.«..7«».6j 


4,;69.m.57 


'■'"1oo:!i ''''''JoS:" 


'''":Iel:oo ''"itl'il 


i.Mi.t":"? 


'■'"■;oi:i» 


'fioo.oo 




1.8, 5.. 8849 '' 38.86, .53479 
1 3.988.00 






Toi»l t««ipi» 


'"'■■"" 




*•'"■'"•" 




,.,So.6.,.oj ..87..945.45 


i.i4>.79l-4a 1 ..si„.,(i,.,. 


1.381.66877 




1.875.188.49 1 38.865.511.79 







Ocobec 


N 


vcbee 




D,<e„b.e 


Ji.u..y 


H,B,.i,>. 


Much 


Apeil 


M«y 


June 


July 


A..U., 


S,pi,mb„ 


To4J 






Coued,, 




Coucci,. 




<...,J,. 


CoucJ,. 


Cou,„e. 


CourrfM 


Coo,..,. 


Courrfci 


CoocCe. 


Ooucde. 


Cooed,. 


Gou,^« 


Ccwdtt 




i,,.-Cc(....l Receiver 


,18.38819 




01.064.46 




1.7.748.77 


.07.368.61 


1.3.873 01 


148.65. 33 


,56..al.65 


113.7)6.85 


.87.586.99 


148.783.89 




S4S 6.. 57 


...78.14. .30 






11.53864 
































t"",l B Lo°i 
































131:65909 


6.637.370.05 

..06s.68a.40 




,35.000.00 




34.561 6. 




817.118.95 


.38 


708.40 




150.54840 






.48.000.00 




. 0.574. .0 


S.ii.. C Loi 




































Fidut.ity C«r 


"iKutioai 


,i ooooo 




'■34075 




'ijn.so 




896.35 


..365.00 


'.■.97?'5° 


"'°°7.6°5* 


35.000-00 


35.000-00 


'Ijllio 


35.000.00 


35.000.00 


*57:nj:°5 


Kb J C^mi' 


































"' """""'•'■• - 


j6.;o6 II- 








384.49 


45.48 


..049.5. 


511.18 












111.76.-30 


67.463 85 


Toul Pub 


6,876.738 31 




94.303.11 


, 


036.934.16 


1.053.115.13 


.75.583 88 


458.987-7. 


113.736.10 


174,714,49 


39. .4. 0.68 


78. .506.36 


1,6.819 56 


1.058.055 4. 


.. 931 935 .) 


S,"1"""r'1i,o„ 




,?8!o56.36 




a'8i9 36 




li:;^:^ 


'43^1" il 


576.795 43 
67!36.o 8. 


6l!967'75 


^43.434 19 


44.96) 47 


576.511-03 


509.791.98 
45.646.3. 
67.011.94 


45:116:36 


'jl:jiio5 


6.4,6.006.55 
8.7:576:6) 






Jtiolil 




04.87. 93 




I'lllW 


"tltll 




95 495 9' 


91.51) 80 


','=,'111',' 


94.881.40 


30.738.64 


15. .918.7. 


lilltV, 




Public WorU S 


:: 


i6i!,64'o! 


6 


*i!?38.oo 
76.878 98 




143.675 66 


58^558 00 


" I'.itlll 
.?1m69 " 


i?j!68.l34 


585:1^9 84 


118,48s .6 
53o!l69 00 


58j:i".98 


.68.364.35 

1.891.57 

578.8.7.17 

.1). 604.55 




s,ii\i;i 


3.444.30.76 
34.78954 




























3.348.75 


3.40655 










'";!8to6 




64.676 78 




'll:mi\ 




'40190 7. 


'ItVelll 


'"'ll'rl 


37,148, 56 




63)9891 




64.890-59 


..45..)8o38 


Public lr..lrucl.. 














164.. 63 60 
















166.339 .5 




Rdis.on 


nuc Paymtntl - 


30,146.38 




19.470. .6 




33.907 43 


35.78.-53 




31.734.5. 


18.707,46 


39,157 70 


30.059.13 




.8.. 87 06 




387.544.16 


Toul Rev 


9 ,84 486.47 


1.5 


46.144. .3 


, 


371 405 34 


3 .69 516 64 


1 435 '05 SO 


2. 579. a. 0.37 


1.377.355 71 


1. 443.19a 6i 


1.590.736.54 


1.991.471 86 


1.501.971.06 


3. 55). 346-5, 


39 747. .63-75 






,^''"*"',,. 










410.00 


4.065-15 














.,....3.„ 






.33.676-48 ■ 




















Mi.cclbncou. 


11. .364.00 


331.959.66 


5.9.693 93 


406,019.98 


403.8s3.08 


344.851,14 


397.161.. 3 


195.)94.77 


357.117 19 


3.889.411.08 


Totil piyn 


'■".Itlill 


9^98844 


'■'",:llV.t 


'■'°8;j87:;o 


'■"l.llt" 


1.985.150.35 


'■' 9:989:7° 


I.78B.044 85 
8.75)34 


1.987-998-67 


3.387.867.63 
6.581.07 


..860.088.5 


3.8)6.. 05..= 


"Mrxii 


Net piymcmc 


9 168 410 50 


1.6 


69.9J1 .7 


, 


584. .44.14 


3.494,5.9 ao 


1.949.1(8.93 


..975.749.78 




1 779 191 S. 


1.081.187-11 


3.38. .85 56 


..854.608.0 


). 830.610. 63 


43.S4l.))7-Ol 


rrp!!ldiiu7c'"fm 


:::;;;; 


V.u:\'>l77 


" 


46!l44:.) 


', 




3. .69.516.64 




i:579;i"-°5 








1.991.471.86 


i.lVdV.:ll 






DiUc.cnc. 


— 4,741.367 ,8" 


+ .3 


76.464.50 


+. 


396.839.13 


+ lis. 979. 7 


+ 751.504 36 


+669.914.66 


+ 495.389.7) 


+ .00.1,9.07 


— 70.975.4." 


-4,0.404.0," 


— ....577" 


— 678.0580." 


— 885.6.8.96" 


Cumublivc rcvc 




4,441.,. 9, 19 


8.1 


64.817.91 


,, 


.34.071.49 


16.519.S78-30 


19 7.7 188.. 6 


= 1.966.413 19 


,5.839.168.64 




)O.90a.3S=..4 


33.484.391.01 


35.9S6.146 30 


38.86. .534 79 


18.861.53479 


Cumubt.vc rivn 




9.184.486 47 


.1.7 




15 


103. .35-94 


18.171.661.58 


in. 707. 868. 08 




.5.664.444.17 




jo.698.373 ) = 
+ ."3.948.9. 


33.690.846.18 


36,193.817.14 


39.747. .63 75 


39.747.. 6)75 


Di.cncc 


-4.741.367., 8" 


-'• 


65.901.68" 


" ' 


969.063.45" 


-1.743 


.84.8" 


-99..579.9." 


— 310.663.16" 


+ 174.714.47 




-.06.455.17" 


-.97.57.94" 


— 885.618,6" 


— 885.6.8.96" 



HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 



87 



g-ation projects of great public utility are either too expensive or too slow 
in returning a profit to attract private capital. The same is true of such 
matters as reforestation and the construction of canals and harbor works. 
For all of these purposes government funds are legitimately expendable 
though such expenditures would be unattractive from the point of view 
of private finance. 

In the balance sheet as presented in table No. 51 only cash assets appear. 
The state is owner of much valuable property, such as land, buildings and 
equipment, and no systematic attempt has as yet been made to compute 
the value of these assets. They are. of course, of far greater total than 
strictly treasury assets. 

TABLE No. 5T 

ASSETS AND LIABILITIES 



Deposits in Banque Nationale de la Repub- 
lique d'Haiti : 
To credit of Haitian government in New- 
York funds 

To credit of General Receiver in New 

York funds ■ • • 

To credit of General Receiver in Haiti . 

Cash in hands of disbursing officers 

Fiduciary currency 

Advances by the government reimbursable 



September 30, 



Total 



LIABILITIES 



Interest — internal consolidated debt 

Awards of Claims Commission, debt retire- 
ment, public works 

Extraordinary credits 

Liquidation accounts 

Non revenue credits 

Cash bonds deposited 

General Receiver's five per cent fund for 
customs service 

General Receiver's fifteen per cent fund 
for internal revenue service 

General Receiver's checks outstanding 

Claim unadjusted 

Fiduciary currency reserve — reimbursable 

.Adv.mces by the government — reimbursable. 

Net balance (Cash working balance) 



9.313.741-70 

I 4, 1 33,080.84 

4,9 30,926.9 I 

86,936.08 



September 30, 
1925 



28,464,685.53 



200,788.25 

9.313.741-70 
1 ,750,476.84 
1,602,905.48 
7,254.771-15 



415.498-73 

34.843-28 
893,1 25.80 



,998,534 30 



Total 



Gourdes 



9.573.492-30 

I 5,1 64,625.90 

3.170,778.93 

I I 8,1 03.62 

1,584,690.50 



29,61 1,691.25 



442.55 

9.573.492-30 
4,015,791.6 
1,412,749.1 7 
4,506,03 1.30 
60, 164.10 

363,462.14 

298,155.99 
1,438,868.20 



September 30, 
1926 



September 30, 
1927 



23,060,264.75 

4,867,166.97 

300,079.9 I 

2,01 2,677.50 

67,746.81 



30,307.935-94 



3,267,693.50 
2,795.828.57 

1 .449.806.59 
6,927,054.25 

6 1 ,964. 1 o 

693.778-52 

368,266.33 

1 .003.674.60 



20,247,087. 1 o 
3,164,566.17 

158,568.36 
2,432.677-50 

140,5 00.00 

26,143.399-13 



1,584,690.50 
6,367,843.39 



2,0 I 2 


677 


50 


67 


746 


81 


I 1,659 


445 


17 



28,464,685.53 29,611,691.25 30,307,935.94 26,143,399-13 



746,342.92 
1,362.625.48 
6,292,363.24 

64,664. 1 o 

142,338.19 

321,589.74 
1,952,968.15 

206,400.00 

2,432,677.50 

140,500.00 
12,480,929.83 



Combined cash assets as of September 30, 1927, were Gdes. 26,143,399.13. 
This was a decline of Gdes. 4.164,536.81 from September 30. 1926. Most of 
the decline occurred in connection with funds in New York, and was due to 
the fact that during the year considerable portions of the balance of the 
Series A loan, which had been carried in New York, were expended for 
public works. Deposits in Haiti also declined from Gdes. 4,867,166.97 to 
Gdes. 3.164,566.17. This was explained by the effort to render productive 
as large as possible a proportion of treasury assets. The Banque Nationale 
de la Republique d'Haiti pays no interest on deposits of the Haitian gov- 
ernment in Haiti. Therefore it is desirable to maintain minimum working 
balances in Haiti and to deposit the balance abroad. 



od HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

Even those sums indicated as deposits in Haiti were to a considerable 
extent composed of securities rather than cash. This was also true for de- 
posits in New York funds. As none of the securities of the Haitian state are 
at present substantially above parity, it follows that six per cent or more 
is earned on all sums placed in such bonds. 

Funds in the hands of disbursing officers fluctuate widely from month to 
month, and the total is of no particular significance, provided it is main- 
tained within reasonable bounds. 

Haiti formerly issued a considerable quantity of fiduciary currency with- 
out creating a proper reserve for its redemption. For several years a reserve 
has been in course of accumulation, and in recent years the annual amounts 
so put aside have been Gdes. 420.000. The asset shown for fiduciary cur- 
rency increased by the foregoing amount during 1926-27. It is entirely pro- 
per to show the fiduciary currency fund as an asset, since the currency is 
the property of the state, and is legal tender. Gradual diminution by loss 
and wear and tear can confidently be predicted, and ultimately the fiduciary 
currency reserve will become unobligated cash. 

Finally there appears an item of Gdes. 140,500 entitled "Advanced by the 
government-reimbursable." As stated elsewhere, the state is attempting to 
induce the minor political divisions to take a more active interest in local 
affairs. One form such interest may take is the provision of improvemenrs 
of local usefulness. However, most of the municipalities of Haiti are nor 
possessed of substantial financial resources, and their credit is also negli- 
gible. Therefore the state has adopted the policy of using its own credit for 
assisting municipalities in acquiring productive improvements. Advances 
are made from the treasury to a municipality in an amount sufficient to 
cover all or part of the cost of an ap]:)roved project. Interest and repayment 
are regulated by contract between the state and the municipality concerned. 
In this manner it should be possible to encourage minor political subdi- 
visions to proceed with local enterprises, while at the same time reckless 
borrowing for useless jxirposes can be avoided. In all iDrobability advances 
by the public treasury to municipalities will substantially increase from 
year to year, since the policy is at present in its initial stages. 

Every effort is made to construct the balance sheet of the treasury on a 
conservative basis. If an asset is of doubtful value it is eliminated. On the 
other hand, all possible obligations are carried into lialMlity accounts. There- 
fore it is believed that the condition of the Haitian treasury is even more 
favorable than appears from the data in table. No. 51. 

Reserves for potential expenditures are the outstanding features of the 
liability account. Thus the entire amount of extraordinary credits is at once 
set up in reserves, although portions of the appropriations may permanently 
remain unutilized and although in many instances expenditures from such 
appropriations extend beyond the limits of a given fiscal year. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



89 



Extraordinary credits on September 30, 1927, were Gdes. 746,342.92, a 
sharp reduction from Gdes. 2,795,828.57 at the close of the previous year. 
Liquidation accounts in the two years were quite similar, but reserves for 
non-revenue credits declined from Gdes. 6,927,054.25 to Gdes. 6,292,363.24. 

Because of extensive developments for improvements to the customs 
plant, the General Receiver's five per cent fund fell from Gdes. 693,778.52 
to Gdes. 142,338.19. There was also a slight decline of the General Re- 
ceiver's fifteen per cent fund for operating the Internal Revenue Service. 

Like funds in the hands of disbursing officers, the total of outstanding 
checks of the General Receiver is a widely fluctuating figure, largely de- 
pending on whether checks for salaries, rentals, and other fixed charges of 
the government are promptly presented to the bank for payment. This is 
sometimes not possible when the end of a month falls close to a Saturday 
or Sunday. At such time outstanding checks on the final day of the month 
are largely increased. 

For the first time an item denoted "claim unadjusted" occurs in the lia- 
bility account. It is Gdes. 206,400.00, and represents the amount which may 
eventually be paid as subvention to the Compagnie des Chemins de Fer de 
la Plaine du Cul-de-Sac As explained elsewhere, the item is at present in 
controversy. 

The liability item for the fiduciary currency reserve and that for advances 
by the government are obviously equivalent to similar items in the asset 
account. 

This office has particularly concerned itself with strengthening the cash 
position of the treasury. In earlier years little or no reserve was carried 
against such contingencies as disappointing revenues or unforeseen expendi- 
tures. For several years, however, systematic attention has been devoted to 
f^nlarging the unobligated cash carried in the treasury, with the result that 
on September 30, 1927, such balance was Gdes. 12,480,929.83, a figure 
hitherto unapproached at the close of a fiscal year. It compared with Gdes. 
11,659,445.17 at the end of the previous year, and represented an increase 
of Gdes. 821,484.66 or 7.05 per cent. 

Unobligated cash represented 31.40 per cent of total expenses from reve- 
nue of the Haitian government during 1926-27. Few treasuries could present 
a cash position which would be relatively as strong as that of Haiti. In fact 
in most instances it would not be necessary, but for Haiti large cash reserves 
are appropriate because of the undesirability and difficulty of short-term 
borrowing. Under present conditions, however, there is no reason further 
to strengthen unobligated cash reserves, and the government may properly 
spend in productive purposes such revenue as may be received. 



90 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



Public Debt 

By far the best feature in the financial year under discussion was pro- 
nounced reduction in the gross and net public debt as shown in table No. 52. 
In no previous year has Haiti liquidated such a large proportion of its out- 
standing debt, yet this was accomplished in a year when revenues were not 
as large as in the two immediately preceding fiscal periods. 

Gross debt on September 30. 1927, stood at Gdes. 99,706,855.09. When 
compared with Gdes. 108,307,079.30 on September 30, 1926, there was a 
reduction of Gdes. 8,600,224.21 or 7.94 per cent. Both in actual reduction 
and the proportion of total debt which was eliminated, the year in question 
considerably exceeded any previous accomplishment. This statement of 
fact requires some explanation. Prior to the flotation of the Series A 
loan in 1922, most of the public debt of Haiti was represented by securities 
payable in francs. Both during the war and particularly between 1918 
and 1922 when the franc loans were converted into dollar obligations the 
extensive fluctuation of the gold value of the franc correspondingly affected 
the amount of Haiti's debt, as expressed in gold. For example, the apparent 
reduction of the debt from Gdes. 146,575,707.85 as of September 30, 1919, 
to Gdes. 91,811,051.65 at the close of the subsequent year involved virtually 
no repayment of the principal by the Haytian treasury but merely a sharp 
recession in the gold value of the franc. 

TABLE No. 52 

PUBLIC DEBT. 



Stptember 30, 

September 30, 

September 30, 

September 30. 

September 30, 

September 30, 

September 30, 

September 30, 

September 30, 

September 30, 

September 30, 

September 30. 

September 30, 



191 5 

I 9 I 6 

1917 

1918 

191 9. 

1920 

I 92 I 

1922. 

I 923 

1924. 

1925. 

1926. 

1927 



Gourdes 

I 07,82 1 ,656.45 

I 13.455.856-35 

I I 9,089, 179.15 

I 24,722,501.95 

90,55 6,5 62.00 

33,487,414.30 

32,225,464.30 

33,505,429.95 

79,235,000.00 

78,242,5 00.00 

75,183,419.30 

71,474,157.35 

68,939,91 6.15 



Gourdes 
185,65 7.60 
974,237.85 
093, 1 54.00 
01 4,5 60.65 
774,145.85 
078,637.35 
090,682.40 
945,770.25 
000,000.00 
566,980.60 
747,462.30 
775,074.65 
552,976.44 



Fiduciary 
Currency 



I 3,158,71 1. 10 
I 2,640,072.70 
I 1,825,5 24.80 
I 1 ,401 ,640.00 



8,853 
8.352 
7,786 
7.510 
7,245 

7.245 
6,080 
6,080 
6,080, 
6,080, 
5,660, 
5.232. 
4,812, 



Gourdes 
,754.80 
,663.15 
,97480 
.837-75 
,000.00 
,000.00 
,362.50 
362.50 
362.50 
309.50 
309.50 
322.5 o 
322.50 



153 

I 60 

168 

177 

I 46 

91 

91 

92 

I I o 

12 1 

I 15. 

108, 

99. 



Gourdes 
,861,068.85 
,782,757. 
,969.307. 
247,900. 

575.707- 
8 I 1 ,05 I . 
396,509. 
531,562. 
315,362. 
048,5 o I . 
231,263. 
307,079. 
706,85 5. 



Beginning with 1923 all reductions in the nominal amount of Haiti's 
public debt represent actual disbursements from the treasury or else the 
cancellation of contingent obligations of the state which failed to be 
validated. . 

Few countries present so simple a debt structure as Haiti. Total funded 
debt is represented by three issues of securities, identical in coupon 
rate, period of maturity, security and administration. Two of the issues, 
Series A and Series C, are payable in dollars in New York, whereas Series 
B is payable in dollars in Haiti. Only one substantial difference exists be- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 9^ 

tween the three issues. Nominal interest of six per cent on the Series B 
bonds is subject to the Haitian income tax of ten per cent payable at 
source. 

Originally the Series A loan was issued in the amount of Gdes. 80,000, 
000.00. A novel method for its floatation was adopted. Sealed bids were 
solicited, and these were opened by representatives of the Haitian govern- 
ment under the auspices of the Departement of State in Washington. The 
National City Company of New York deposited the most favorable bid, 
which was 92.137. This loan was later sold to the public at 96.50. In view 
of Haiti's financial history this price can only be regarded as surprisingly 
favorable, especially when it is recalled that the loan was floated in 1922 at 
a time when interest rates were particularly high. 

Stipulations of the loan contract provide that equal monthly payments 
shall be made to the fiscal agent, such payments to be adequate to meet 
interest requirements and to create a sinking fund sufficient to repay the 
loan by maturity. Since annual payments by the Haitian government for 
debt service are substantially similar, though at a very gradually ascending 
scale, it follows that the amounts available for amortization increase during 
each successive year as interest requirements are diminished by purchase 
of bonds for retirement. 

An interesting feature of the loan contract for Series A, which in this 
respect is identical with the Series B and C contracts, is to the effect that 
when the revenues of Haiti exceed Gdes. 35.000,000 s]^ecific percentages 
of the excess up to Gdes. 40,000,000 must be devoted to the establishment 
of a market fimd for additional amortization of the loans, provided bonds 
may be purchased at not to exceed par and accrued interest. For the last 
three fiscal years operations under the market fund provisions have largely 
contributed toward the rapid extinguishment of the public debt, and have 
resulted in debt retirement far beyond the proportional amount which would 
be sufficient to repay each of the loans at the termination of thirty years. 
In fact at the present rate of reduction Haiti will have no public debt within 
twenty years. 

It has been stated that market fund purchases are authorized only if bonds 
can be purchased at not to exceed par and accrued interest. Haiti's credit 
has improved so rapidly that Series A bonds have already sold above par 
and are currently quoted at approximately par. The price of Series C 
bonds is only one or two points lower. Therefore the possibility exists that 
further increase in market appraisal for these securities will prevent the 
utilization of funds which should be available under the fiscal agency con- 
tracts, as revenues of the Haitian state are believed to be permanently in 
excess of Gdes. 35,000.000. 

From an original total of Gdes. 80,000,000.00 the Series A loan has been 
reduced to Gdes. 68.939.916.15. and the reduction during 1926-27 was Gdes. 
2,534,241.20 or 3.55 per cent from Gdes. 71.474,157.35. 



9^ HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

Series B requires more explanation. There was an original authorization 
of Gdes. 25,000,000, and this amount was supposed to cover the refunding- 
of the previous internal debt of Haiti and also to provide for the awards in 
bonds of the International Claims Commission. Until all of the internal debt 
had been converted and the awards of the Claims Commission rendered and 
satisfied it was impossible to determine the actual obligations of the Haitian 
state under the Series B loan. Therefore the entire authorization was set up, 
and prior to 1926-27 such authorization was merely reduced by actual bond 
purchases. In the year under review, however, it was possible to ascertain 
the exact liability of the treasury for the issuance of Series B bonds, with 
the result that bonds in the amount of Gdes. 3,829,790.30 remained unissued 
and were accordingly deducted from the nominal indebtedness under the 
Series B loan. Largely for this reason the Series B loan stood at Gdes. 
14,552,976.44 on September 30,1927, which was a reduction of Gdes. 5,222, 
098.21 from Gdes. 19,775,074.65 as of the last day of the previous year. 

In consequence of this situation amortization purchases under the Series 
B loan have been unusually active with an attendant stimulating effect on 
prices. It has become continually more difficult to satisfy the requirements 
of the treasury for Series B purchases. In approximately three years the 
price of Series B bonds advanced from 55 to 88. At the latter figure such 
bonds are in line with the market's evaluation of the Series A and C loans, 
adjustment being made for the tax of ten per cent on interest of the Series 
B bonds. 

Series C bonds were authorized in an amount of Gdes. 13,300,000 and 
resulted from an agreement between the Haitian state and the National Rail- 
road of Haiti for the exchange of bonds of the company for securities of 
the state, since the former bore the guarantee of the state both on interest 
and principal. Most of the holders of the railroad bonds agreed to 
a reduction of twenty-five per cent in principal in order to obtain direct 
obligations of the Haitian state. A few holders of the railroad bonds failed 
to present their securities within the specified tir^ie limit, and the value of 
such holdings has been eliminated from the amount of Series C bonds out- 
standing. During 1926-27 the Series C loan was reduced from Gdes. 11,825, 
524.80 to Gdes. 11,401,640.00 or by Gdes. 423,884.80. 

A final item in the public debt statement is fiduciary currency. This is 
not properly a part of the public debt but in the interests of strict conserva- 
tism this office has for some years so presented it. Though the fiduciary 
currency of Haiti is unlimited legal tender it is thought proper to indicate 
as a debt of the state all amounts of fiduciary currency which are not 
supported by one hundred per cent of gold reserve. Furthermore, the policy 
of enlarging the reserve at the rate of Gdes. 420,000 per annum has been 
adopted, and within a short time the reserve against the fiduciary currency 
will be equal to the excess of such currency beyond commercial needs. 

Heavy interest payments for public debt account are a distinct fiscal 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 93 

burden, but repayments of principal must be evaluated by different stand- 
ards. For this reason total disbursements on public debt account are sum- 
marized in table No. 53, and they are also segregated as among expenses 
for transfer of funds to the fi.scal agents, interest on the several loans and 
amortization of the principal of the debt. 

Because of smaller revenues in 1926-27 total expenditures for debt 
account increased from 23.41 per cent of revenue receipts to 26.30 per cent 
of such receipts, or an increase of 2.89 per cent. This increase hi percentage 
occurred in spite of the fact that total disbursements actually fell from 
Gdes. 10.618,094.20 in 1925-26 to Gdes. 10,222.392.15 in 1926-27. Because 
of rapid reduction in outstanding debt interest charges declined as between 
the two years from Gdes. 5,9zj.9.748.7i to Gdes. 5,736.948.48, or by 3.58 per 
cent. 

During 1925-26, 36.96S75 per cent of revenues between Gdes. 35.000.000.00 
and Gdes. 40,000,000.00 or Gdes. 1,848,437.50 were expended in supple- 
mentary amortization. In 1926-27 there was available for the market fund 
only 36.96875 per cent of Gdes. 3.861, 534.79 or Gdes. i .427.561.14. For this 
I'eason revenue receipts devoted to amortization fell from Gdes. 4,632,688. 
99 to Gdes. 4,459,769.27, in spite of the fact that interest charges were con- 
siderably smaller during the year 1926-27 and although the fiscal agency 
contracts require that, from the substantial!)^ equal sums payable by the 
treasury on debt account from year to year, amortization is to absorb all 
amounts not required in interest charges. Both because of this arrangement 
and because of smaller revenues in 1926-27, expenditures for amortization 
absorbed 11.48 per cent of such revenues in 1926-27, as compared with 10.21 
per cent in the previous year. Within a short time interest charges on the 
public debt of Haiti will be less than amortization payments out of revenue. 

No serious claim can be put forward that Haiti is overburdened with 
debt. Interest charges of only 14.76 per cent of revenue receipts is suffi- 
cient evidence of the moderation with which public borrowing has been un- 
dertaken. In spite of this favorable situation, it is the conviction of this 
office that no alteration of the policy of rapid debt reduction should be 
permitted, so that interest charges will require a continually declining 
proportion of governmental revenues. 

Certain countries make no effort to decrease their public debts, others 
merely meet amortization requirements, as specified in their various loan 
contracts, but Haiti for several years has repaid its debt at a considerably 
more rapid rate than contemplated in its loan engagements. This fact i.s, 
strikingly brought out in table No. 54. For example, required debt reduc- 
tion in 1926-27 amounted to Gdes. 3, 592, 181.75, whereas actual debt reduc- 
tion rose to Gdes. 8,600,224.21. or an amount Gdes. 5,008,042.46 in excess 
of requirements. In other words obligations under the fiscal agency agree- 
ments, deduction being made of market fund requirements, were exceeded 
by 139.42 per cent. 



94 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



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HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



95 



Undoubtedly greater progress in debt reduction was made in 1926-27 than 
will occur in several subsequent years, though rapid retirement of the prin- 
cipal of the public debt may be expected to continue. Much of the excess 
reduction in 1926-27 was due to cancellation of unissued Series B bonds, and 
obviously this operation is non-recurrent. 

TABLE No. 54 

REQUIRED AND ACTUAL DEBT REDUCTION, 
FISCAL YEARS 1925-26 AND 1926-27 



Series A Loan 

Scries B Loan 

Series C Loan 

Nickel Currency 
reserve 



TotaL 



FISCAL YEAR 1925-26 



Required 

debt 
reduction 



Gourdes 
2,363,900.00 
842,5 29. 1 2 
379,662.70 



3,586,09 1.82 



Actual 
debt 

reduction 



Gourdes 
3,709,26 1.95 
1,972,387.65 
814,547.90 

427,987.00 



6,924,184.50 



Debt 
reduction 

in excess of 
requirements 



Gourdes 

1,345,361.95 

1,1 29,858.5 3 

434.885.20 

427,987.00 



3,338,092.68 



FISCAL YEAR 1926-27 



Required 

debt 
reduction 



Gourrfes 
2,326,883.90 
879,177.91 
386, 119.94 



3. 592. 181. 75 



Actual 




debt 




reduction 




Gourd I 


.s 


2,534,241 


20 


5,222.098 


2 I 


423,884 


80 


420,000 


00 


8,600,224 


2 I 



Debt 

reduction 

in excess of 

requirements 



Gourde:i 
207,357.30 
4,342,920.30 
37,764.86 

420,000.00 

5.008,042.46 



From all points of view the public debt of Haiti is in eminently satisfac- 
tory condition. The debt itself is not unduly large, rapid steps in extinguish- 
ment are being made, and Haitian credit has been enhanced until it com- 
pares very favorably with that of the most responsible countries. 



Accounting 

Continued experience with the accounting system which was installed in 
1923-24 has confirmed its appropriateness for Haitian conditions. As a mat- 
ter of fact, very few governments have as prompt or as detailed knowledge 
of financial operations as does the Haitian treasury. All receipts and ex- 
penditures of a given month are tabulated by the middle of the succeeding 
month, and sometimes several days in advance of such date. 

Expenditures in Haiti are divided into "twelfths." That is, at the begin- 
ning of each month one-twelfth of the annual appropriation under each 
budgetary article automatically becomes available for expenditure, and ex- 
penditures cannot exceed that twelfth, plus accumulated unexpended bal- 
ances, if any, of previous months of the same fiscal year. In some respects 
this arrangement entails hardship, as instances occur when materials need 
to be purchased for utilization over a considerable period of time. For such 
items as salaries the system is admirable. For materials and supplies, more- 
over, the law permits deviation from the general practice by means of an 
authorization from the President and Cabinet permitting in a given month 
greater expenditures than one-twelfth of the annual credit. Such authoriza- 
tion must, however, be obtained before the beginning of the month in which 



96 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



the excess expenditure is to be effected, and if the expenditure is of an un- 
foreseen and urgent nature there is at times some embarrassment to smooth 
administration. On the whole, however, the poHcy of "twelfths" may be re- 
garded as beneficial. 

Only one innovation of importance was introduced into accounting meth- 
ods during 1926-27. This was the substitution of a card system for carrying 
the several budgetary accounts of the government, in place of the ledgers 
which had previously been utilized. In convenience and accuracy the new 
method is a distinct improvement. 

So far as can now be foreseen no further alterations of importance need 
to be anticipated in accounting methods. Promptness, accuracy and clarity 
have all been attained. There are also numerous safeguards in the handling 
of government funds, with the result that losses have been negligible, ex- 
ception being made of certain defaulting internal revenue agents. Un- 
fortunately, it has been impossible to obtain punishment for these offend- 
ers from the Haitian courts. 

Disbursing Office 

Prompt payment of all governmental operations is a matter of pride with 
this organization. Not only are employees of the state regularly and ex- 
peditiously paid, as and when their salaries become due, but purchase of 
supplies is also effected in such manner that all possible cash discounts are 
obtained. 

As in previous years, the Gendarmerie d'Haiti has assisted this office in 
effecting government payments in the various districts of the republic. It 
is the custom for the designated officer of the Gendarmerie to visit the 
several points of his district at the beginning of each month and to distribute 
checks for salaries, rentals and pensions. As banking facilities do not exist 
in the rural districts of Haiti, the officer of the Gendarmerie obtains from 
the nearest bank the equivalent in cash of the checks to be distributed. 
Thereupon, the creditors of the government are able to obtain payment in 
cash against endorsement of their checks, which are then returned to the 
Gendarmerie officer and finally deposited with the bank as an offset to the 
cash which had been previously obtained as an advance against the checks. 

Supply Bureau 

Miscellaneous office supplies for the various departments of the Haitian 
government continued to be furnished by the "Bureau de Fournitures," an 
adjunct of the General Receiver's office. Direct purchases of materials and 
supplies in important quantities were also effected by various organizations, 
principally through the intermediary of Mr. H. L. Hershey, Purchasing 
Agent at New York. Important economies occurred for the government 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 97 

both through the operation of the supply bureau and the activities of the 
purchasing agent. 

Requisitions for current supplies are forwarded to the Bureau de Fourni- 
tures, which fills the orders and bills the interested department at the close 
of each month, the prices being cost plus a profit sufficient to cover oper- 
ating expenses and gradually to repay the capital sums which were ad- 
vanced by the state and by the General Receiver for the establishment of 
the supply bureau. 

Operating activities of the Bureau de Fournitures for 1926-27 are shown 
in table No. 55. Gross profit amounted to Gdes. 39,175.08, and operating 
expenses reduced this to net profit of Gdes. 33,278.42, comparing favorably 
with net profit of Gdes. 18,516.13 in 1925-26. From the profit balance, Gdes. 
26,900.00 were utilized to reduce capital advances l^y the Haitian govern- 
ment. 

TABLE No. 55 

INCOME ACCOUNT OF 6UPEAU DC FOURNITURES, 
FISCAL YEAR 1926-27 

Gourdes 

Inventory September 30, IQ26 127,010.62 

Cost of merchandise received 291,376.03 

Total inventory value 418,386.65 

Inventory September 30, 1927 151,284.15 

Cost of merchandise sold 267,102.50 

Total sales 306,277.58 

Cost of merchandise sold 267,102.50 

Gross profit 39,175.08 

Salaries 5,896.66 

Net profit 33,278.42 

Reimbursement to Haitian Government 26,900.00 

As of September 30, 1927, the asset and liability accounts of the Bureau 
de Fournitures were as shown in table 56. Book surplus, which is also 
believed to be real, was Gdes. 134,956.73. 

Budget and Finance Law 

Another successful year in routine financial administration can be re- 
corded. Experience in 1926-27 only suggested minor changes in preparing 
the general law of finance for 1927-28. 

Undoubtedly the most important innovation was an authorization per- 
mitting the Minister of Finance and the Financial Adviser to invest un- 
obligated treasury balances in securities of the Haitian state. Immediate 
utilization was made of this authorization, and its favorable effect in aug- 
menting miscellaneous receipts has already been described. 



9^ HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

TABLE No. 56 

ASSETa AND LIABILITIES OF BUREAU DE FOURNITURES, 
SEPTEMBER 30, 19:7 

Gourdes 

Inventory 151,284.15 

Equipment 13,285.50 

Bills receivable 27,603.19 

Cash 3,469.99 

Total 195,642.83 

Due Haitian Government 32,500.00 

Due General Receiver 14,030.00 

Bills payable 14,156.10 

Surplus 134,956.73 

Total ; 195,642.83 

Educational policy and organization in Haiti require thorough-going 
revision. Instead of specifying the exact sums which are to be expended 
in each school of the republic and rigidly fixing the number of teachers 
who are to offer instruction in each school, it is considered desirable to 
permit reasonable flexibility, though at the same time maintaining ade- 
quate financial control. Appropriate language in the law of finance pro- 
vides that the number and location of schools and school teachers can be 
altered from time to time, in accordance with educational requirements, 
when such changes are proposed by the Minister of Public Instruction and 
approved by the Minister of Finance and the Financial Adviser. In pre- 
paring the finance law for 1927-28 the application of the foregoing prin- 
ciple was extended so as to include all classes of public instruction and also' 
justices of the peace and the courts over which they preside. 

Another section of the finance law was revised so as to facilitate pay- 
ments by the state to persons unable to read or write. 

For some time this office has been working to improve what is known 
as the "period of liquidation" at the close of each fiscal year. Any period 
of liquidation is an anomaly. Two sets of accounts are required, and there 
is difficulty and confusion. However, the accounting device called "period 
of liquidation" has a venerable history in Latin countries, and it has been 
with difficulty that its progressive elimination has proceeded. For 1927-28 
the law of finance provides that the period will be reduced from three 
months to one month following the close of the fiscal year. It is the inten- 
tion of this office to eliminate the period of liquidation completely during 
1928-29 if proper plans can be perfected. 

Finally, there was formerly discrepancy between the accounts of the 
Ministry of Finance and the office of the General Receiver, due to the fact 
that the former carried its books on a slightly different time basis than the 
latter. This discrepancy has been remedied in the finance law for 1927-28, 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 99 

Currency 

Currency stability has continued in Haiti for several years. This has 
been of the greatest benefit to business, and Haiti has been spared those 
complicated commercial and financial problems w^hich have so unsettled 
the conduct of affairs in many countries of the world. To be siu*e, currency 
stability is not synonymous with price stability, and the war and post-war 
periods have seen many variations in the level of commodity prices. Ade- 
quate safeguards against this evil, however, have not as yet been devised 
in the more important commercial countries, and Haiti is not in position 
to take the lead in an attemipt to stabilize prices, even if a practicable pro- 
gram were available. All that can be done is scrupulously to maintain the 
gold standard until more acceptable methods of regulating currency and 
prices have been successfully demonstrated in other countries. 

Neither the gold standard nor the gold exchange standard is, technically 
speaking, in effect in Haiti. Gold reserves in the country itself are the dis- 
tinguishing feature of the gold standard. Deposits of gold in one country 
against outstanding paper currency in another are the principal charac- 
teristic of the gold exchange standard. In the case of Haiti the national 
currency is secured by a reserve of United States currency, amounting to 
at least one-third of the value of national currency in circulation. As United 
States currency is composed of several elements, Haiti cannot be considered 
as specifically on the gold standard, although such is the case so long as the 
United States maintains the integrity of its monetary media. Aside from the 
reserve of United States currency, approved commercial paper, bearing 
two valid signatures, with maturities not exceeding ninety days must be 
carried in an amount, when aggregated with the reserve of United 
States currency, sufficient to equal one hundred per cent of national cur- 
rency in circulation. 

National currency, in various convenient denominations, is issued by the 
Banque Nationale de la Republique d'Ha'iti, a subsidiary of the National 
City Bank of New York. Note issue is a monopoly in the hands of this in- 
stitution, and the law provides that the bank is responsible for maintaining 
parity between Haitian and American currency, at the rate of five gourdes 
for one dollar. As a result of this arrangement both Haitian and American 
currencies are utilized indiscriminately, and the estimate of the total circu- 
lating media on September 30, 1927. was as follows: 

Gourdes 

Notes of the Bank Nationale de la Republique d'Haiti 8,750,000 

United States currency - -^ 1,500,000 7,500,000 

Subsidiary currency 4,000,000 

Total 20.250,000 

For September 30, 1926, the corresponding estimate was Gdes. 24,000,000, 
thus indicating considerable currency contraction. Even at the levels of 



100 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



the previous year the per capita circulation in Haiti was modest indeed. 
Considering the population at somewhat over 2,000,000, the per capita 
circulation works out as only Gdes. 10. No better evidence is required of 
the primitive economic and social conditions which are encountered in 
Haiti. 

Statistical evidence is unavailable, but there are reasons to believe that 
the amounts of United States currency and of subsidiary currency which 
circulate in Haiti remain fairly constant. Therefore such fluctuations as 
occur are principally reflected in outstanding- notes of the Banque Nationale. 
Table No. 57 shows the circulation of national currency by months 
from 1919-20 to 1926-27, inclusive. Not only was the average for the last 
year of this period lower than that of the two previous years, but there was 
a generally declining tendency as the fiscal period proceeded. On Sep- 
tember 30, 1927, gourde notes of Gdes. 8,726470 were Gdes 3,550,688 or 
28.92 per cent below the level of Gdes. 12,277,158 which were reported on 
the same date of 1926. This decline corresponded closely, however, Avith 
the recession in imports, exports and governmental revenues. 

TABLE No. 57 

NOTES OF THE BANQUE NATIONALE IN CIRCULATION, BY MONTHS. 
FISCAL YEARS 1919-20 TO 1926-27 



Month 



October . 
November 
December. 
January. . . 
February. . 
March. . . . 

April 

May 

June 

July 

August . 
September 

Average. . , 



Average 
I 9 I 9-20 



GOLI 

354. 
376, 
704, 
507, 
007, 
279. 
855. 
377. 
018, 
7761 
413. 
298, 



'-des 
722 
422. 
505 
389 
I 17 
482 
53i 
982 
q6o 
896 
496 
884 



8,247,6 1 6 



Gourdes 
9,727,340 
1 1 ,886,595 
14,318,199 
15,451,197 
16,783,913 
I 6,4 19,210 
15,076,717 
14,129,579 
I 2,475, 1 06 
11,488,606 
10,624,353 
12,571,319 



13,412,679 



Gourdes 
14,109,3 19 
15.91 ".313 
16.785,970 
16,886,779 
I 9,820,089 
18,81 1,338 
16,966,038 
15,418,497 
I 3,9 16,500 
12,556,323 
I 1,553,078 
12,277,158 



15,417,700 



1926-27 



Gourdes 

12,494.725 

13,1 14.570 

13.772.570 

I 2,270,470 

13,404,470 

13,392,470 

12,3 20,470 

1 1,270.470 

10,074,470 

9,137,470 

8,56 1,470 

8,726,470 



11,544,175 



Avereage 
1919-2 - 

to 
I 926-27 



Gourdes 

9, 1 38,1 24 

10.349.323 

I 1,049,908 

10,893.174 

I 1 ,880,507 

11.877.555 

I 1,080,1 10 

10.338,557 

9,5 70, 1 1 o 

9,007, 1 I o 

8,475,798 
8,758,671 



10,201,579 



Banking and Credit 

Credit conditions in Haiti may be regarded as normal during 1926-27. 
At certain periods credit contraction was in process, and this created dif- 
ficulty and uneasiness. Ill-informed discussion was to the effect that credit 
stringency existed, but the facts were that the loaning capacity of the 
banks was far be3'ond the total credits which they were willing to approve. 
In short, prudence rather than stringency was at the basis of such credit 
contraction as occurred. In view of the recession of commercial operations 
such policy on the part of the banks can only be I'egarded as commend- 
able. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



lOI 



Most banking arrangements in Haiti are effected through the Banque 
Nationale de la Repiiblique d'llaiti, a subsidiary of the National City Bank 
of New York. This institution is represented in all of the principal towns 
of the republic. Other banking facilities are supplied by the Royal Bank of 
Canada and its several branches. In addition to its ordinary commercial 
operations the Banque Nationale de la Republique d'Ha'iti acts as receiving 
and paying agent of the government, and is paid one per cent of revenue 
receipts for its services. It also has a monopoly of note issue. 

Combined loans and deposits of banks in Haiti are depicted in table No. 
58. As compared with the average of the preceding year, loans and discounts 
in Haiti declined from Gdes. 19,643,479.58 to Gdes. 18,079,903.93. This 
was somewhat less than might have been expected. Total loans and dis- 
counts, representing operations for both local and foreign account, declined 
much more rapidly or from Gdes. 28,469,141.77 to Gdes. 22,609,839.70. 

TABLE No. 58 



LOANS AND DEPOSITS OF BANKS IN HAITI, 
FISCAL YEAR 1926-27 



BY MONTHS, 



October 31, 1926 

November 30, 

December 31 

January 31, 1927 

February 28 

March 31 

April 30 

May 31 

June 30 

July 31 

August 31 

September 30 

Average 



Loans and 
discounts 
in Haiti 



20,212 
21.595 
20.373 
21,282 
20,264 
19.952 
22,163 
15,164 
14,104 
13.039 
13,272 
15.534 



Gour 
,220 
,980 
,590 
,031 
.064 
.53! 
.398 
.394 
.391 
.714 
,360 
,169 



Total loans 
and discounts 



des 

.20| 2 
.85 



70 

25 

55 
75 
00 

65J I 
051 I 
40 I 



4.300 
7.637 
8,408 
8,310 
8,617 
5.705 
7.020 
9.530 
6.867 
5.196. 
3.768 
5.954 



Gourdes 

,8^9.15 
.939-55 
,769.75 
,360.35 
.323-85 
,277.05 
,065.20 
,312.00 
,893.05 
361.35 
,410.90 
,484.25 



18,079,903.93 22,609,839.70 



Individual 
deposits 



Gourdes 
I 1,905,582.25 
12,111,161 
I 1,733,047 
I 1,715,134 
I 2.457,373 
I 3,460,878 
13,774.572 
13,601.865 
14. 1 75.447 
I 3,600,672 
I 3.339.179 
I 2,0 I 0,649 



Government 
deposits 



20,5 86,037 
I 8,483.232 
18,659,360 
18,719,828 
I 9.23 0,907 
19,523,447 
19,131,407 
19.350.533 
18.786,248 
18.574,1 19 
I 7.806,5 5 2 
17.753.175 



12,823,797.03 18,883,737.56 31.707.534-59 



Total 
deposits 



Gourdes 
1,619.55 
4.393 
2,408 
963 



4.325 
5.979 
2.398 
1 ,696 
4.791 
5.731 
3,825 



90 



Most loans outside of Haiti are effected with funds deposited by the 
General Receiver. However, during 1926-27 these funds were considerably 
reduced by reason of purchases of Haitian secm^ities for investment account. 
This is the explanation of the sharp decline in loans and discounts outside 
of Haiti. 

Individual deposits declined but slightly, or from an average of Gdes. 
13,061,878.23 to Gdes. 12,823,797.03. thus demonstrating that there is a 
tendency for bank deposits to become more widely utilized in Haiti. Never- 
theless, deposits of Gdes. 6.00 per capita offer convincing evidence of the 
poverty of the Haitian population and of the elementary degree to which 
banking facilities are emplo}'ed As individual deposits were actually great- 
er during the last month of 1926-27 than during that of the prior year, there 
is every reason to suppose that further development may take place" in the 



I02 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

future. In brief, deposits by no means declined as rapidly as did business 
activities. 

Attention may again be directed to the unique situation in the banking 
structure of Haiti. Government deposits were greater than those of private 
individuals by almost fifty per cent. So far as is knovv^n this is true of no 
other country. Such government deposits fell materially from the levels of 
the previous year, due to the policy of employing substantial portions of 
unobligated cash in purchases of securities of the state for investment ac- 
count. Principally for this reason average deposits of the state fell from 
Gdes. 27,573,454.59 to Gdes. 18,883,737.56. 

Banking operations in Haiti would be decidedly benefited by modern 
legislation covering negotiable instruments. An adaptation of the uniform 
negotiable instruments law of the United States was prepared by this office 
and for some time has been under consideration by the legislative body of 
Haiti, but unfortunately it has not yet been enacted into law. Prompt action 
is desirable, and would have a stimulating effect on commercial and fi- 
nancial operations. 

Adequate legislation in regard to rural credit facilities is not on the statute 
books. Indeed such legislation would be futile until certainty of land owner- 
ship has superseded the present nebulous situation. This office is of the 
opinion that no single measure could go further toward laying a sound 
foundation for economic and social prosperity than the permanent settle- 
ment of the land problem. 

Franco-Haitian Court of Appeal 

By reason of arrangements between Haiti and France certain contested 
decisions of the International Claims Commission could be submitted to a 
court of appeal, composed of a Haitian member, a French member and a 
neutral member. 

Claims in the amount of Gdes. 5,030,089.50 were submitted to this court 
of appeal, which convened on November 5, 1926. Jurisdiction was lacking 
except as to 28 claims totalling Gdes. 4,360,614.50. 

Awards were made of Gdes. 10,000 in the case of two claims. This sum 
was payable in cash to the extent of Gdes. 3,500 and in Series B bonds of 
Gdes. 6,500. No better evidence could be presented as to the care and good 
judgment with which the international claims had already been decided by 
the Claims Commission. 

Personnel 

Few changes of importance occurred in the personnel of this organiza- 
tion during 1926-27. W. Gearn was promoted to the position of auditor in 
the central office of the Customs Service, and his place as secretary to the 
Financial Adviser-General Receiver was assumed by M. Gearn. W. E. 
Dunn resigned as Director General of Internal Revenue, to become associ- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 103 

ated with the New York bond house of Redmond and Company, and he was 
succeeded by j. S. Stanley, former American member of the International 
Claims Commission of Haiti. Finally, Frank R. Crumble, Junior, resigned 
from the organization, and Guy W. Wadsworth, Junior, became a member 
and is principally concerned with internal revenue matters, notably the 
preparation of much needed land legislation. 

As of September 30, 1927, this organization was staffed as follows : 

Ofifice of Financial Adviser-General Receiver, 

Americans 19 

Haitians 266 

Total 285 

Internal Revenue Service, 

Americans 2 

Haitians 129 

Total 131 

Grand total 416 

This compared with 20 Americans and 400 Haitians at the close of the 
previous year. 

Special mention should be made of the attitude of the personnel toward 
their several tasks. Neither Haitians nor Americans have hesitated to work 
beyond ordinary business hours when the interests of the organization 
required, and even in certain instances annual vacations have been omitted 
or postponed in order to further the work for which this organization is 
responsible. Such an attitude cannot fail to have a beneficial effect on the 
individuals concerned and also upon the efficiency with which the office is 
conducted. 

Cordial relations continued to exist between Haitians and Americans. 
Not only was the attempt made to treat each person in accordance with his 
individual merits, but the spirit of the organization was that each member 
was equally responsible with the Financial Adviser-General Receiver for 
its proper functioning. Inefficiency was not tolerated, but constructive sug- 
gestions and sincerity of purpose were encouraged and welcomed. 

Conclusion 

Subsequent to the close of the fiscal year under review the present Fi- 
nancial Adviser-General Receiver tendered his resignation to the Haitian 
government. Accordingly, this is the last annual report of the finances and 
commerce of Haiti which will be written by him. Moreover, it is natural to 
pass in review his four years of service with the Flaitian government, to 
analyze such shortcomings as exist in the present administration and to 



104 HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 

make such suggestions as he believes will be valuable for the further de- 
velopment of Haiti. Therefore the conclusion to this report will be some- 
what more elaborate than usual and may be considered as a summary of 
four years of experience and reflection. 

Routine business in Haiti is conducted with reasonable efficiency. 
Public funds are expended carefully, objects of expenditure are well chosen, 
and in a general way the Haitian citizen gets as much return for his fiscal 
contribution as does that of any other country, and obtains far better value 
than do the citizens of most countries. Yet it is fair to state that the govern- 
ment is rich and the people poor. Conservative policies, extending over the 
course of several years, have placed the treasury in an admirable position, 
but this has not been accompanied by proportionate progress on the part of 
the populalion. Gratifymg improvements along certain lines have, indeed, 
taken place, but these have exclusively been dependent upon government 
initiative and public expenditure. The ordinary Haitian citizen has not kept 
pace with his government. 

It is my opinion that three principal causes are responsible for the fore- 
going situation. Each will be developed in some detail. They are : 

1. Educational policy. 

2. Administration of justice. 

3. Deficiency of capital and management. 

Human psychology is a strange complex of tradition, heritage and ex- 
perience. A more unsatisfactory background for present-day enlightenment 
and progress could hardly be devised than in the case of Haiti. Slavery in 
one of its harshest and most unattractive forms was superseded by a govern- 
ment nominally democratic in character but actually an absolute but un- 
stable despotism. Political disturbance prevented evolution in the arts of 
peace and civilization, and both poverty and ignorance made their full 
contribution toward backwardness. 

Ideas often survive after changed circumstances would seem to dictate 
their alteration. Traditions of slavery were obviously strong in Haiti 
during the years immediately subsequent to the winning of independence. 
Anything which suggested the former status was repellent, and it was not 
surprising that in the minds of the untrained population there arose 
the confusion of thought that manual labor and slavery are more or less 
synonymous. Instead of arriving at the logical conclusion that honest and 
independent labor is the only effective method of attaining sufficient 
prosperity to support free institutions and freedom of mind, the fal- 
lacious idea became prevalent that productive labor is a badge of social 
inferiority. Such error of reasoning was due to the fact that in colonial 
times members of the governing class delegated all manual labor to their 
slaves. 

Sound educational policy should have been the antidote for the foregoing 
confusion of thought. But instead, the schools themselves tended to em- 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER IO5 

phasize the fact that abstention from manual labor constituted the dis- 
tinction between the "elite" and the uneducated masses. So-called classical 
education became the ambition of all those who took the trouble to obtain 
any education at all. Thus the unfortunate policy of attempting to divorce 
productive effort from progress and self-respect was prolonged and ac- 
centuated. 

Agricultural and industrial schools were vuiknown. Not only were 
they non-existent, but their establishment was completely contrary to the 
ideas of those Haitians who controlled the organization and conduct of 
education. Emphasis was placed upon the so-called learned professions, 
notably the law, and even commerce and industry were regarded with 
some distaste though to a less degree than was the case with agricultural 
pursuits. Yet agriculture has always been the basis of such wealth as 
exists in Haiti and will continue so to be for an indefinite period. Laboring 
under a social and educational stigma, agriculture could not develop and 
this in turn prevented progress for the Haitians as a whole, including 
those who were wont to hold manual labor in contempt. 

Some revision of the attitude just described is beginning to appear. 
ThoLightful leaders of the Haitian government recognize that honest work 
is in itself dignified and that, aside from philosophical considerations, 
substantial increase in production is necessary if Haiti is to take its proper 
place among progressive nations. Certain educational facilities organized 
to promote productive labor are now in existence, and in spite of numerous 
difficulties the new doctrine is becoming more popular. Tradition however 
is strong, and many years must elapse before the Haitians as a body will 
wish to labor with their hands and to show proper appreciation for useful 
work. 

In most countries the principal sup])ort for law, order and honest gov- 
ernment are the courts. Such a statement is not true for Haiti. Both the 
executive and legislative branches of the government are progressive and 
are consistently seeking to advance the welfare of their country. The 
courts have failed to keep pace and are continuing the processes and habits 
which characterized the period which antedated and caused American 
intervention in Haitian affairs. This is unfortunate both for the courts and 
for the population as a whole. It is undesirable so far as the courts are con- 
cerned because they do not command the respect of either Haitians or 
foreigners. They are merely regarded as survivals of the former system of 
irresponsibility and backwardness. Yet their unprogressiveness and un- 
reliability have seriously interfered with the new and enlightened policies 
which the other branches of the Haitian government are so energetically 
attempting to pursue. 

Modern life presupposes security and confidence. Insecurity of any va- 
riety is a disturbing element, and when lack of confidence extends to such 
a fundamental matter as the administration of justice the situation becomes 



I06 HAITI: REPORT OF FINANCIAL ADVISER— GENERAL RECEIVER 

serious. Applied to civil matters it means that capital tends to avoid Haiti 
and that the Haitians themselves are not encouraged to develop those habits 
of thrift and enterprise which might become the basis of more adequate 
standards of living. In criminal afifairs it means that certainty of punishment 
is removed as a restraining influence on unsocial activities and that distrust, 
favoritism and corruption are established in its place. 

No reform is more needed than the thorough reorganization of the courts. 
Of this the executive and legislative branches of the government are fully 
aware, and measures have been taken which, it is hoped, will ultimately 
result in placing the administration of justice on a higher level of integrity 
and efficiency. 

Haiti is not a rich country. There are, to be sure, certain limited areas 
which are highly endowed with agricultural possibilities. Not only is the 
country small in extent, containing approximately 10,204 square miles, but 
probably seventy-five per cent of the area is either hilly or mountainous. 
Although coffee is grown in some of the upland districts, conditions of pro- 
duction are more difficult and therefore more expensive than would other- 
wise be the case. Moreover, rainfall is deficient or soil inappropriate for 
coffee growing in many sections of the republic. Such crops as beans, corn, 
millet and sweet potatoes are found on thin soils or precipitous slopes, l)ut 
the toil which must be expended is disproportionate to the yields attained. 

Within the limited areas of level or comparatively level land other dis- 
advantages are found. Deficiency of rainfall is characteristic of many parts 
of Haiti, and irrigation is necessary if the soil is made to yield to capacity. 
But irrigation requires both capital and a certain degree of technical knowl- 
edge, both of which are found only in a limited degree in Haiti. Irrigation 
is also impossible in many places. The plain of the north would apparently 
be extremely fertile if water could be applied, but rivers of sufficient size 
and regularity of flow to serve as sources of irrigation do not exist, and the 
boring or operation of wells would be costly and probably impracticable. 

Irrigating water could be applied to the plain of Gonaives. but at high 
cost per acre. Moreover, the land is apparently minutely subdivided, and 
it is extremely doubtful if these small holders would avail themselves of 
irrigation opportunities or could pay a reasonable charge for irrigation 
facilities. 

Most promising of Haitian irrigation projects is that of the Artibonite 
valley. Ample water is available, and the cost of placing this water on the 
land would be well within practicable limits. For some years studies have 
been under pi^eparation for the possible irrigation of the Artibonite valley, 
and on May 12, 1927, a contract was signed between the state and the Arti- 
bonite Irrigation and Development Company. This contract was approved 
by the law of May 25, 1927, and is therefore in effect. Few or no special 
privileges are accorded to the Company. It is indeed permitted to obtain 
limited cjuantities of water from the Artibonite river for special purposes. 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 10? 

Protective features are included which should permit the company to de- 
velop its plans in a businesslike fashion. On the other hand, the penalties 
for non-performance and bad faith are severe. 

Special attention is devoted to protection of rights of present owners and 
inhabitants of the Artibonite valley. They have the right to obtain water 
from the company at fixed rates, based on the cost of construction of the 
irrigation works, such cost to be approved by responsible officers of the 
Haitian government. Requests for water by the owners of a specified pro- 
portion of the land in any of the sections into which the irrigation district 
is divided obligates the company to construct the necessary irrigation works. 
In short, the contract was prepared with the idea of permitting the company 
to work out a successful project, while at the same time assuring the bene- 
fits of the project to the population as a whole as well as to the company. 

Undoubtedly the most difficult problem which the company has to over- 
come is the aggregation of land in sufficiently large units to constitute the 
basis for successful irrigation. Many holdings in the Artibonite valley do 
not exceed two or three acres, an area entirely inadequate for irrigation of 
the type of crops which should be produced. Moreover, holders of these 
tracts have great attachment for their land and indeed should be commended 
for this attitude. Purchase or lease would probably be possible only at 
prohibitive prices. It is apparent, therefore, that if present owners are un- 
able to utilize irrigating facilities and render it impossible for others to do 
so the development of a successful irrigation project is surrounded with 
obstacles. 

Two other agricultural enterprises, however, are of real promise. During 
1926-27 the Haitian American Development Corporation and the Haitian 
Agricultural Corporation each concluded with the state an identical con- 
tract for the production of sisal, and each contract was sanctioned by law. 
No special privileges were granted, but each compan}^ was formally guar- 
anteed against increased export taxes and against discriminatory and con- 
fiscatory legislation. Sisal in considerable quantity has already been plant- 
ed by these corporations in the plain of the north, and early indications are 
that the enterprises will be highly successful. Land in this district is owned 
in comparatively large tracts, and possibly two-thirds of the land is proper- 
ty of the state. For a century no production of consequence has taken place, 
although there are evidences of high development in colonial times. Conse- 
quently, all activities of the agricultural corporations represent new produc- 
tion in Haiti, since the contracts provide that only unleased state land can 
be made available and since the corporations have purchased almost no 
land which was under cultivation. 

Considerable encouragement can be derived from the foregoing agri- 
cultural developments. Increased production is Haiti's principal economic 
need. This need can only be satisfied through the employment of addition- 
al capital and improved management. Such capital and management 



io8 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER 



may be either Haitian or foreign. It is highly desirable that the Haitians 
themselves own and utilize the natural resources of their country. Every 
encouragement should be given to Haitian industry and enterprise. Yet 
where the alternative exists between development by means of foreign 
capital and failure to employ with effectiveness the natural resources of 
Haiti the choice is clearly in favor of using and benefiting by foreign 
capital. 

This by no means connotes that unconscionable concessions should be 
given to foreign capitalists. Special privileges do not constitute a sound 
basis for an economic system, and in any case they should not be accorded 
to foreign interests, except under conditions which would unquestionably 
be of benefit to the Haitian population. 

On the other hand, legislation, administrative practices and public opinion 
should be such that legitimate enterprise, whether domestic or foreign, 
should be encouraged. Capital accumulations have failed to develop in Haiti 
during the past years because of the absence of all of the foregoing condi- 
tions. More recently some liberalization has occurred, with the result that 
capital is beginning to look toward Haiti as a possible field of activity. 
Certainly the principal beneficiary will be Haiti itself, although capital 
cannot be expected to remain long in a country unless it can be employed 
with profit. 

Second only to adequate capital is efficient management. Agriculttiral 
and vocational technique in Haiti are notoriously backward. This situation 
is in course of being remedied by the establishment of agricultural and 
vocational schools, but much time must elapse before substantial results can 
be shown. In the meantime Haiti shoLild welcome foreigners who are skilled 
in agriculture, commerce and industry. Of more importance, Haitians should 
seek to acquire the skill and knowledge possessed by foreigners. 

With cheap land, cheap labor and a friendly administration the question 
naturally arises as to why capital and management have not more actively 
concerned themselves with Haitian possibilities. Political instability was 
formerly the answer, but this has long been remedied. A very real deterrent 
has already been discussed, namely, the incompetent and unreliable courts. 
Another obstacle is the present situation in regard to land titles. Undoubt- 
edly the most important task at present before the office of the Financial 
Adviser-General Receiver is the preparation of adequate legislation to 
govern the survey of all landed property, the establishment of property 
rights of each parcel of land and the permanent registration of such parcels. 
Uncertainty in regard to landed property effectually prevents the develop- 
ment of land by Haitians and causes foreign capital to seek other fields of 
mvestment. 

Large expenses and great unrest will undoubtedly accompany a construct- 
ive solution of the land problem of Haiti. Persons who occupy land without 
property rights will with reluctance consent to relinquish it. Conflicting 



HAITI: REPORT OF FINANCIAL ADVISER — GENERAL RECEIVER lOQ 

claims will be numerous, political agitation will be unavoidable. But the 
task must be attempted and completed or else Haiti must remain in a state 
of economic backwardness. 

Distinct credit should be accorded to the President of Haiti and to the 
other responsible officers of the Haitian government for adherence to those 
policies of progress and enlightenment which have been so effective in im- 
proving conditions in this country. No American republic has made as great 
advance during the last few years, relatively speaking, as has Haiti. This 
would be a matter of pride to the citizens of most countries, but a small 
group of malcontents continues to harass the government and obstruct all 
plans for the improvement of their own country. They are happy when a 
policy fails to attain full success and rejoice at such calamities as fires, 
floods, earthquakes and epidemics in the naive belief that these phenomena 
tend to discredit the administration of President Borno and his honest and 
consistent desire to cooperate with the United States. 

These are only incidental difficulties. They have hindered but not pre- 
vented establishment and maintenance of law and order, diminution of 
disease, alleviation of poverty, construction of public works, spread of 
education and adherence to sound financial policy. Haiti is going forward. 
Of this there can be no doubt. Both Haitians and Americans should take 
real satisfaction in the common effort which is resulting in the gradual 
establishment of responsible government and the enlightenment and 
economic progress of one of the members of the family of nations. 

Respectfully submitted, 

W. W. CUMBERLAND, 

Financial Adviser-General Receiver. 



. ANNEX 

REPORT OF THE DIRECTOR GENERAL 
OF INTERNAL REVENUE 



REPORT OF THE DIRECTOR GENERAL 

OF INTERNAL REVENUE 

Fiscal Year 1926-27 

Port au Prince, Haiti, November 15, 1927. 

The Financial Adviser-General Receiver, 
Port au Prince, Haiti. 

Sir: 

There is submitted herewith a report of operations of the Bureau of 
Internal Revenue for the fiscal year beginning October i, 1926, and ending 
September 30, 1927. This fiscal period 1926-27 was the third full year in 
which the Bureau has functioned, and may be considered an average oper- 
ating year under the laws which have been in effect since establishment of 
the Bureau in 1924. 

Internal revenue receipts during the year 1926-27 totalled Gdes. 4,153,287. 
97. a decrease of Gdes. 1,882.31 from those of the preceding year. While 
this decrease in annual collections was the first since the Bureau has been 
in operation, total receipts for the fiscal period under discussion were in 
excess of estimates. Moreover, collections for the previous fiscal year, 1925- 
26, were admittedly above normal. The following tabulation indicates an- 
nual internal revenue receipts for the years 1911-12 to 1926-27, inclusive: 



TABLE No. I 



Gourdes 

I9II-I2 912,014.55 

I912-I3 670,522.20 

I913-I4 ' 706,709.70 

I914-I5 • 353.533.40 

I915-16 543,610.05 

I916-17 717,005.60 

I9I--18 911,203.40 

I918-I9 1,159.974-00 



Gourdes 

1919-20 1,886,174-99 

1920-21 1,897,171-70 

1921-22 1,580,246.77 

1922-23 2,699,443-24 

1923-24 2,795,870.53 

1924-25 4,089,926.19 

1925-26 4,155,170.38 

1926-27 4,153,287.97 



Receipts by Sources 

For purposes of comparison, internal revenue receipts for 1926-27 clas- 
sified by sources with those of two preceding years, average collections 
for five years from 1919-20 to 1923-24. inclusive, and the average for eight 
years from 1919-20, through 1926-27, are shown on Table No. 2. 

The emigration tax continued the largest single source of internal reve- 
nue, amounting in 1926-27 to Gdes. 960,933.75, a decrease of Gdes. 53,078.75 
from the amount collected from this source in 1925-26. This tax furnished 



114 



ANNEX : INTERNAL REVENUE SERVICE 



TABLE No. 2 

INTERNAL REVENUE RECEIPTS BY SOURCES. 
FISCAL YEARS .'919-20 TO 1526-27. 



Circulation tax on bank notes. 

Consular fees 

Court fees 

Diploma fees 

Documentary recording fees 

Emigration fees 

Fines and penalties 

Income tax 

Irrigation tax 

Occupational tax on foreigners.. 

OfiScial gazette 

Official publications, sales of 

Patent and trade mark fees 

Post office box rentals 

Public auction fees 

Public land exchanges 

Public land rentals 

Stamp receipts: 

Bank checks 

Commercial account books... 

Documentary stamps 

Pottage 

Stamped paper 

Stock and bond tax 

Telegraph and telephone service. 

Visas of manifests 

Vital statistics fees 

Water service rents 

Miscellaneous 



Total 



Average 
five years 
1919-20 to 

1923-24 



Gourdes 



728.11 
147.06 



252 
239 



281 

6 

175 



,579-03 
,884.20 
,886.01 
,810.55 
,995.21 
.397-56 
,071.90 



884.50 
521.62 
095.12 



74,668.37 



,987.74 
,908.72 
179.25 
547.82 
518.78 
364.99 
774-07 
932.96 
208.69 
307.97 
,381.22 



185 
128 
107 

26 

176 

5 

33 
179 
175 



2,171,781.45 



Gourdes 

34,615.93 

152,914.40 

7,919.87 

574-75 

288,784.19 

945,022.90 

24,770.82 

625,086.64 

8,543.14 

208,445.27 

1,220.20 

344-35 

5,700.00 

1 1,348.90 

1.463-34 



I 77,91 9.02 

15,915.40 
4,643.20 

371.795-54 
195.755-00 

55,620.51 

55,099.40 

541,103.31 

5,237.50 

94,034.03 
240.553-54 

15,495.04 



4,089,926.1 9 



I 925-26 



Gourdes 

53,827.22 

157,080.30 

8.293.50 

3,650.00 

304,368.31 

1,014,01 2.50 

4,222.25 

503,202.8 1 

1 1,027.95 

239,062.51 

1,025.00 

355-25 

15,982.50 

I 2,1 29.25 

2,612.06 

325.00 

191,390.71 

I 8,280.30 

6,043.89 

403,1 71.62 

197,485.43 

52,565.15 

63,089.91 

580,979.77 

3,680.00 

90,531.14 

21 6,222.78 

1. 553-17 



4,1 55,170.28 



I 926-27 



Gourdes 

21,142.80 

127.984.45 

8,798.05 

1,809.50 

332.337-12 

960,933.75 

5,309.00 

533.75796 

10,296.10 

245,150.50 

960.00 

12.00 

1 1,832.50 

I 2,529.26 

2,991.95 

450.00 

213,851.77 

I 8,737.00 

4.285.85 

368,841.38 

210,1 19.85 

65,301.25 

5 1,280.28 

5 74,002.8 1 

1 ,095.00 

78,949.43 
221,478.70 

69,049.71 



Average 

seven years 

I 919-20 to 

1926-27 



Gourdes 

13,698.24 

105,724.34 

7.593-34 

629.28 

273,548.10 

514,997.78 

5,466.5 I 

383,886.18 

8,105.40 

196,128.53 

1,070.58 

88.95 

8,492.19 

9,201.94 

4.067.87 

96.87 

1 1 9,562.92 

I 1,608.92 
3,689.57 

258,71 3.10 

155,762.42 

88,885.10 

37,762.26 

322,494.52 

4,962.34 

53,694.76 

I 96,852.93 

1 20,376.52 



4.153,287.97 2,907,161.46 



23.13 per cent of total receipts in 1926-27, while in the preceding year it 
amounted to 24.40 per cent of total internal revenue collections. It is not 
necessary to reiterate that little certainty attaches to revenue from emigra- 
tion tax as total collections are manifestly dependent upon conditions ob- 
taining in other countries, principally Cuba. 

Second in production of internal revenue were stamp taxes of various 
kinds. Receipts from sources of this character in 1926-27 totalled Gdes. 667, 
285.33, a decrease of Gdes. 10,261.06 from the amount collected from stamp 
taxes in 1925-26. Documentary stamp sales decreased by Gdes. 34,330.24, 
the sharpest individual decline among taxes of this general class during 
1926-27 as compared with 1925-26. As collection of revenue by sale of docu- 
mentary stamps is particularly well controlled, this decrease reflects the 
more sober trend of general business in Haiti during the year under review. 
Collections from the tax on commercial account books were less in 1926-27 
by Gdes. 1,758.04 than those of 1925-26. Increased revenue was collected 
from three sources included in the group under discussion during 1926-27 
as compared with the previous year. Income from sale of postage stamps 
increased by Gdes. 12,634.42, while revenue from the tax on bank checks 
showed a slight increase in 1926-27 over that collected in 1925-26. Stamped 



ANNEX : INTERNAL REVENUE SERVICE 1^5 

paper sales in 1926-27 were Gdes. 12,736.10 in excess of those of the pre- 
ceding year. This increase is misleading so far as it would tend to suggest a 
larger capital volume of business carried on through the medium of legal 
instruments. It should rather be attributed to increasing realization by the 
public that laws requiring use of stamped paper are being enforced and 
that evasion involves increasingly certain penalty. However, receipts from 
stamp taxes of various kinds were otherwise in keeping with general busi- 
ness conditions which characterized the fiscal year covered by the present 
report. 

Telephone and telegraph receipts diminished slightly in 1926-27 from the 
high level reached in the preceding year, the decrease amounting to 1.20 per 
cent. This diminution, however, was less than was expected. Total revenues 
from this source during 1926-27 amounted to Gdes. 574,002.81, those for 
the preceding fiscal period to Gdes. 580,979.77. 

Revenue from income tax amounted to Gdes. 533.757.96 during 1926-27, 
an increase of Gdes. 30,555.15 over collections of the preceding year. This 
increase is significant in view of less favorable business conditions which 
obtained in 1926-27 as compared with 1925-26. Despite a generally accepted 
presumption that collections of income tax logically should serve as an 
index to national income, such is not the case in Haiti under existing legis- 
lation. A more complete treatment of this tax is included later in the present 
report, but it would seem relevant to point out here that collection of income 
tax presents an administrative problem to which the Bureau was able to 
turn more particular attention during the year under review. Increased 
revenue from this source may be attributed to three causes. First, an in- 
crease in number of taxpayers which resulted from continued effort to 
discover and to tax those liable to payment, but whose names to date for 
various reasons had not appeared on income tax rolls. Second, rigid ex- 
amination of statements of profit and loss as submitted by enterprises es- 
pecially with a view to scrutiny of accounting practice which in some cases 
had not been compatible with application of a proper tax on net income. 
Third, investigation and revision of bases of income tax collections and 
methods used in establishing values in course of ordinary office routine. 
Haitian personnel has a tejidency to accept valuations upon which income 
tax has been levied in a former year; little attention is directed to changing 
conditions except under pressure of exacting supervision. With these points 
in mind it will readily be recognized that administration of income tax in 
Haiti is as yet in a developmental stage. It is therefore possible for two ap- 
parently anomalous conditions to obtain, that of a decrease in national 
mconie and an increase in revenue from income tax, during the same fiscal 
period. 

Documentary recording fees totalled Gdes. 332.337. 12, an increase of 
Gdes. 27,968.81 over collections in 1925-26. While no unusual activity 
characterized transactions involving payment of fees of this kind durin^- 



ii6 



ANNEX : INTERNAL REVENUE SERVICE 



1926-27, it is believed that recognition of the value of registration proceed- 
ings had become increasingly more general. Again, registration laws were 
better enforced and penalty for irregularity was more certain. In any event 
a higher revenue from this source seems more to reflect change in public 
attitude than to serve as a dependable indication of the volume of transac- 
tions in real property. 

Occupational taxes on foreigners yielded Gdes. 245,150.50, a slight in- 
crease in collections in 1926-27 over those of the preceding year. Public 
land rentals totalled Gdes. 213,851.77, an increase of Gdes. 22,461.06 or 
11.73 per cent over receipts from this source in 1925-26. Increased income 
■from rentals may be attributed to progress attendant upon systematic effort 
to stimulate tenancy of state land, as well as to more rigid enforcement 
of laws governing occupancy of the public domain. In this latter connec- 
tion investigations were undertaken in order to quiet title of the state to 
certain areas under dispute, particularly in the Cap Haitien district. Com- 
plete data concerning this activity were not available at the close of the 
year under review, but it was evident that considerable land heretofore 
privately occupied in actuality belonged to the state. Benefits of such 
findings, however, will accrue to collections of rental during succeeding 
years. 

Of special significance was the decrease in collections from the circula- 
tion tax on bank notes which in 1926-27 equalled only 39.28 per cent of 
total collections from this source in 1925-26. Receipts from this tax 
amounted to Gdes. 21,142.80 during the year under discussion as against a 
total of Gdes. 53,827.22 for the preceding fiscal period. In view of the 
proportion of current business in Haiti which is transacted on a cash 
basis this decrease in revenue from bank note circulation tax discloses 
further evidence of curtailed purchasing power obtaining in 1926-27. 

Miscellaneous receipts amounted to Gdes. 69,049.71 which deserves ex- 
planation. Of this sum, Gdes. 65,247.50 represents profit accruing to the 
government on account of redemption by the National Bank of an issue of 
its provisional notes. Under the Conventions of April 12, 1919, and July 15, 
1922, the Haitian government is entitled to one half of net profits resulting 
by virtue of non-presentation of currency called in for redemption, less 
half the actual cost involved in retiring an issue so redeemed. Thus while 
other revenues classed as miscellaneous receipts amounted to more during 
1926-27 than in the preceding year, the total sum so classified less the 
extraordinary credit mentioned above amounted only to Gdes. 3,802.21 or 
less than one-tenth of one per cent of total internal revenue receipts. 

Of the twenty-eight classifications of revenue as shown on table No. 2, 
fourteen showed increases in 1926-27 as compared with 1925-26, and four- 
teen showed decreases. It will be noted that the sharpest decreases occur- 
red in those receipts which by their nature are sensitive to fluctuations in 



ANNEX : INTERNAL REVENUE SERVICE 



117 



general financial conditions. On the other hand appreciable increases were 
shown in revenues collection of which is contingent upon agressive en- 
forcement of existing tax legislation. In this connection certain difficulties 
which obtain on account of deficiencies in law will be discussed later in the 
present report. 

Receipts by Financial Districts 

Internal revenue receipts by districts are shovv^n in table No. 3. This table 
includes the year under review, the two preceding years, average receipts 
by districts over the five-year period from 1919-20 to 1923-24, and over the 
eight-year period from 1919-20 through 1926-27. 

TABLE No. 3 

INTERNAL REVENUE RECEIl'TS, bY COLLECTION DISTRICTS 
FISCAL YEARS iqip-^o TO 1926-27. 



Aquin 

Cap Haitien 

Caycs 

Fort Liberie 

Gonai'ves 

Jacmel 

Jcrcmie 

Miragoane 

Mole Saint Nicolas. 

Petit Goave 

Port au Prince 

Port de Paix 

Saint Marc 



Total 



Average 

1919-20 u 

1923-24 



Gourdes 

8,708.91 

97,637.24 

I 40,689.04 

6.9i3-34a 

56,29 1.69 

42,402.89 

23,062.30 

10,931.81 

1,161 .05 b 

42,744.83 

,655,889.31 

47,29 1.02 

38,058.02 



2,i7i,7»i.45 



Gourdes 

18,370.13 

225,434 " 

249,995 



121,671 

139,635 

75.138 

28,384 



90,420 

2,967,164 

72,324 

101,385 



1925-26 



17 
267 
286 



141 
161 



Gourdes 
.6 I 7.48 
,824.56 
,188.27 

,358.82 
,067.73 
,866.13 
,846. 1 2 



120 
2,803 



,901.12 
,002.99 
,308.85 



117,1! 



4,089,926.19 4,155,170.28 4,153,287.97 



1926-27 



17 
278 
255 



Gourdes 
,478.06 
,561.02 
,307.38 



137 
178 



38,28 



353-95 
679.13 
,577.26 
3.04 



I 17 

2,802 

94 

122 



,058.88 
,519.63 
.873-44 
596.18 



Average 

1919-20 to 

1 926-27 



Gourd' 

12,126 

157.500 

186,867 

4,320 

85,230 

86,424 

50,736 

19,396 

725 

67,763 

, I 06,5 1 6 

63,1 20 

66,432 



54 



2,907, 1 6 1 .46 



a) The district of Fort Liberie was abolished at the end of the fiscal yoar 1923-24, being merged with 
that of Cap Haitien. 

b) The district of Mole St. Nicolas was abolished at the end of the fiscal year 1922-23, being merged with 
that of Port de Paix. 



The eleven operative districts arranged according to the amount of in- 
ternal revenue collected in 1926-27, follow: 

Port au Prince, Cap Haitien, Cayes, Jacmel, Gonaives, St. Marc, Petit 
Goave, Jeremie, Port de Paix, Miragoane and Aquin. This sequence in- 
cludes two changes in the order which obtained in 1925-26, namely, Cap 
Haitien displaced Cayes from second place and St. Marc regained sixth 
place from Petit Goave. 

Of eleven financial districts, five showed increased collections in 1926-27 
as compared with 1925-26 and six showed decreases. Port au Princ collec- 
tions amounted to 67 per cent of total internal revenue receipts during the 
year covered by the present report. 



ii8 



ANNEX : INTERNAL REVENUE SERVICE 





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3 "a 



ANNEX : INTERNAL REVENUE SERVICE HQ 

Receipts by Financial Districts and Sources 

A complete recapitulation of receipts by financial districts and sources 
is given on table No. 4. Receipts in Port au Prince merit primary con- 
sideration in view of certain collections effected in that district which have 
national rather than local significance. 

Three such collections in Port au Prince, namely, circulation tax on 
bank notes, emigration fees and consular fees showed a combined decrease 
of Gdes. 120,082.02 in 1926-27 as compared with 1925-26. That total col- 
lections in Port au Prince during the year under review were so nearly on 
a parity with those of the preceding year was due to increased income 
from two sources of more local application, income tax and documentary 
recording fees, and to the large extraordinary credit in the miscellaneous 
item which includes the Gdes. 65,274.50 profit accruing to the state by 
virtue of redemption of provisional notes of the National Bank. The de- 
crease in total collections in Port au Prince in 1926-27 from those of 1925- 
26 amounted only to Gdes. 483.36. 

Increases in total collections of other districts during the year under 
discussion as compared with the previous year are attributed to larger 
receipts from three sources which present mainly an administrative prob- 
lem. Indicated in order of importance they were as follows : income tax, 
documentary recording fees and public land rentals. On the other hand 
the largest single cause of decreases in total collections for districts other 
than Port au Prince was diminished income from sale of documentary 
stamps. Jeremie was the only district in the system to show an increase 
in collections from the latter source. 

Internal Revenue Receipts According to Sources and Months 

Internal tax receipts classified by sources and months are shown in 
Table No. 5. Table No. 6 shows collections by months for the year under 
review compared with those of two preceding years, average collections 
for five years from 1919-20 to 1923-24, inclusive, and average collections 
for the eight-year period from 1919-20 through 1926-27. 

For the first time since the Bureau was established the highest monthly 
collection of the fiscal year occurred in December. Incidentally the total 
of Gdes. 692,584.211 received that month was the largest monthly collection 
in the history of internal revenue receipts. Ordinarily, October, as the 
f'rst month of the fiscal year, sets the high mark of revenue collections, 
but during the year under review the major portion of emigration tax was 
received in December. 

Regular receipts in November were the lowest for that month since the 
fiscal period 1923-24, but total collections included the extraordinary credit 
to miscellaneous which has been discussed. 

This credit, which was the government profit on redemption of pro- 



3 20 



ANNEX : INTERNAL REVENUE SERVICE 



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ANNEX : INTERNAL REVENUE SERVICE 



121 



visional notes of the National Bank, presented a problem in classification. 
It will be noted on table No. 5 that it was first included under miscel- 
laneous collections in November, reclassified with circulation tax on bank 
notes in July and restored to miscellaneous in September. The same law 
which established the circulation tax on bank notes also entitles the govern- 
ment to profit where such obtains from redemption of bank notes, and it 
was for this reason that reclassification was effected. Finally, however, 
it was decided that to group a profit of this kind with revenue from a tax 
would destroy the statistical value of figures concerning the tax itself, 
hence the profit was restored to miscellaneous. It is only necessary to 
point out that in reality income from the circulation tax on bank notes 
was practically negligible during the last three months of the fiscal year 
1926-27, a fact which is evident only in the light of present explanation. 
The first four months of the fiscal year accounted for over 48 per cent 
of total collections in 1926-27. The month of April showed an outstanding 
total collection which may be attributed as usual to payment of second 
installments of income tax. In the main internal revenue receipts by 
months during 1926-27, so far as relative importance is concerned, were 
in keeping with those of the preceding year except for diminutions which 
have been discussed, and were subject only to logical fluctuation in ac- 
cordance with seasonal conditions and requirements of law. 



TABLE No. 6 

INTERNAL REVENUE RECEIPTS BY MONTHS, 
FISCAL YEARS 1919-20 TO 1926-27. 



Month 



October 

November 
December 
January. . . . 
February 

March 

April .... 

May 

June 

July 

August . . . 
September 



Total 3,171,781 



Average 

1919-20 to 

1923-24 



Gourdes 
131,344-25 

91,515 
106,93 I 
172.392 
21 6,563 
176,225 
155.242 
261,277 
145.363 
155,903 
188,659 
370.362 



45 



Gourdes 
562,881.67 
311,019 
437.934 
340,213 
296,396 
348,132 
400,70 I 
258,846 
315. 811 
294.295 
232,307 
291,384 



4,089.926.1 9 



Gourdes 
639,276 
604,735 
3 I 6,469 
341 ,840 
289,962 
260,780 
337.905 
211,666 
252,355 
349,876 
258,046 
292,255 



4, 155. 170. 2i 



1926-27 



Gourdes 
I 9,800.07 
34,831.24 
92,584.2 I 
68,626.00 
39,575.40 
27,247.82 
48,982.37 
42,178.36 
941.23 
18,798.76 
33,1 02.09 
38,620.42 



288 



4,153.287.97 



Average 
1919-20 to 
1926-27 



Gourdes 
309,834.89 
2 I 3,520.58 
247,705.82 
239,080. 1 8 
238,593.69 
21 4,66 1 .20 
232,97556 
252,384.8 3 
I 97,990.6 1 
2 1 7,8 1 1 . 1 4 
208,344.03 
334,258,93 



2,907,161.46 



Receipts by Rural Communes 

Table No. 7 shows receipts in the eighty-four rural communes during 
the year 1926-27. Four changes in classification, including addition of one 
unit, were effected during 1926-27 as compared with the grouping which 
obtained in 1925-26. The commune of St. Raphael was transferred from 
the Cap Haitien district to that of Gonaives in 1926-27. The urban section 
Pignon was detached from the commune of Maissade in the Port au Prince 



122 



ANNEX : INTERNAL REVENUE SERVICE 



TABLE No. 7 

INTERNAL REVENUE RECEIPTS OF RURAL COMMUNES, FISCAL YEAR 1926-27 



Communes 



Cap Haitien 

Acul du Nord 

Acul Samcdi 

Borgne 

Caracol 

Carice 

Dondon 

Fort Libertc 

Grande Riviere du Nord. 

Limbe 

Limonade 

Milot 

Mont Organise 

Ouanaminthe 

Perches 

Pilate 

Plaine du Nord 

Plaisance 

Port Margot 

Quartier Morin 

Ranquitte 

Sainte Suzanne 

Terrier Rouge 

Trou 

Vallieres 



TotaL 



Cayes 

Anglais 

Cavaillon 

Chardonnieres 

Coteaux 

Port a Piment 

Port Salut 

St. Jean du Sud. . . 
St. Louis du Sud. 
Torbeck 



TotaL 



Gonaives 



Ennery 

Gros Mornc 

Marmelade 

Pignon (Quartier dej. 

Saint Michel 

Saint Raphael 

Terrc Neuve 



Total. 



Anse 

Bainet 

Cotes de Fcr 
Grand Gosier 

Marigot 

Saltrou 



Jacmel 
Pitres 



Total. 



Jeremie 

Abricots 

Anse d'Hainault. 

Corail 

Dame Marie 

Pestel 

Roseaux 

Tiburon 



Recording 
Fees 



Gourdes 
539 
45 
944 



242 

624 

302 

159 

547 

184 

60 

350 

13 

436 

287 

281 

I 06 

417 

64 

71 

75 

94 

16 



5,878.53 



874 
472 
487 



Total. 



52.78 
709.56 
[88.50 

54-99 
?95.o2 

72.49 
[43.25 



2, 1 I 6.59 



46.25 

1,872.99 

632.71 

214.75 

1,958.72 

592.41 



5,317-83 



206.32 
375-92 
531-43 
361.52 
234.86 
426.83 
130.12 



2,267.00 



Public 

Land 

Rentals 



Gourdes 
2,3 11.50 

372.30 

672.85 

1,394.20 

57.00 

923.50 
2,738.68 
1,927.50 
2,423.60 
2,1 72.48 
1,907.00 

197.00 
2,894.87 

446.00 

960.00 
2,874.80 

585.00 
2,023.00 
1,951-50 



1,003.30 

2,369.82 

905.72 

318.75 



33.430.37 



1,987 
272 
441 
557 
I 40 
200 
587 
335 
485 



36 



5,007.96 



1,437.10 
5,498.60 
4,936.63 

70.00 
2,384.00 

80.00 
1. 81 1.35 



16,217.68 



947.05 
2,268.80 

917.00 
3,986.95 
8,347-10 
7,601.50 



24.068.40 



1,797.10 
1,250.20 
1. 195-15 
3,1 19.70 
2,365.70 
6,447.00 
270.00 



Vital 

Statistic 

Fees 



Gourdes 
876.60 
133-77 
453.60 
91.44 
255.80 
632.40 
I 29.06 

1,417-30 

1,023.27 
528.30 
309.60 
239-79 
889.77 
131.88 

1,21 1.40 
468.31 

1,1 72.22 
813.33 
292.35 
524.70 
589-35 
176.32 
654.90 
483.42 



13,498.88 



I 13 
486 
197 
279 
247 
406 
275 
468 
909 



3,386.00 



511 
1,607 
675 
280 
1.933 
663 
984 



6,656.24 



731 
818 
524 
1,027 
295 



3,472.70 



201 .00 
77-40 
720.60 
330.65 
253.50 
242.70 
92.25 



16,444.85 1,918.10 



Stamps and 
Stamped 
Paper 



Gourdes 

78.95 

7.85 

146.00 

32.60 

.20 

10.95 

155-15 

94-20 

7175 

60.90 

47-25 

6-75 

I 20.90 

6.60 

I I 0.50 

53-80 

79.80 

38.70 

27.90 



5.05 
53-05 
68.30 
12.80 



250 
386 
128 
298 
463 
341 
108 
377 
283 



2,638.70 



64 

269 

77 



369.40 



121.35 
902.60 



764.00 
194.40 
141.55 
508.95 
294.85 



144.25 
210.70 
476.95 
260.00 
229.10 
62.50 
60.60 



Miscel- 
laneous 



Gourdes 

91.25 

I 0.50 

1,075.15 

20.00 

I 1.25 

8.97 

1,657.30 

331.00 

73-80 

56.25 

52.50 



5- 
190.00 

7-50 

I 74-00 

2,387.50 

430.00 



20.00 
[73.00 



6,774-97 



448.06 
373-25 



333-72 
582.50 



2,769.53 



620.25 
89.25 



68.00 
87.00 

5.00 
11.67 

5.00 



5.00 



ANNEX : INTERNAL REVENUE SERVICE 



123 



TABLE No. 7 (Continued) 

INTERNAL REVENUE RECEIPTS OF RURAL COMMUNES, FISCAL YEAR 1 926-1 927 



Miragoane 

Ansc a Vcau 

Baradcres 

Petite Riviere de Nippcs. 
Petit Trou de Nippcs 



Total. 



Petit Goave 
Grand Goave 



Port au Prince 

Arcahaie and Cabaret 

Belladere 

Cerca-la-Source 

Croix des Bouquets 

Ganthier 

Grands Bois 

Hinche 

La Gonave 

Lascahobas 

Lcogane and Trouin 

Maissade 

Mirebalais 

Petion Ville 

Thomazeau 



TotaL 



Port de Paix 

Anse a Foleur 

Biie de Henne 

Bombardopolis 

He de la Tortue 

Jean Rabel 

Mole Saint Nicolas 

Saint Louis du Nord 



Total. 



Saint Marc 

Dessalines 

Grande Saline 

La Chapelle 

Petite Riviere de I'Artibonite. 
Verrettes 



Total 



Recoidiiig 
Fees 



Gourdes 

2,56 1.92 

608.55 

13479 

389.08 



3.694-34 



1,158.75 



2,243.43 
109.50 
217.44 

1 ,844.04 
347.62 
37917 
444.10 
3370 
224.40 

4,022.65 
319-47 
918.67 

1 ,42 I . I I 
291.35 



12,816.65 



77-54 

5-44 

37-05 



267.65 

123.47 

1 .056.12 



1,567.27 



788.78 

151.72 

54-39 

1,875.43 

389.15 

3.259-47 



43,791.48 



Public 

Land 
Renrais 



Gourdes 
372.00 
696.80 
832.70 
23 2.60 



2,046.50 



2,742 
6S0 
409 
284 
183 
867 

2,487 



1,063 
1,677 
173 
2,278 
3.317 
70 



I 6,234.30 



I 29.00 

24.00 

86.00 

8,426.50 

494.60 

5 1. 00 

1,992.35 



1 1 ,203.45 



5.177 
2,450 
890 
3,238 
5.490 



Vital 

Statistics 
Fees 



Gourd 
1 ,264.00 
547-3° 
353-99 
555-30 



2,720.5 9 



1,31 0.40 
241.90 
I 89.90 

1,581.30 
836.10 

[ ,04 1.85 

1,053.25 
510.75 
300.75 

i, I 2 1 .60 
446.25 

[,51 1-85 

!. 397-45 
574.20 



389 
33 
103 
215 
931 
141 
,622 



58 1,053 
60 151 

268 
1 ,040 

833 



17,246.78 



144.034.39 



3.347-85 



54-553-65 



Stamps and 

Stamped 

Paper 



Gourdes 
904.25 
572-75 
I 47.60 
315-50 



1,940.10 



263.20 



I , I 26.60 
202.80 
92.00 
413-95 
143.15 
194-95 
506.95 
405.00 
151.70 

2,112.10 
229.30 
189.60 
367.05 
257.70 



6,392.85 



163.25 

8.00 

41.85 



260.60 

70.15 

1,187.95 



1 ,73 1 .80 



230 

295 

61 



19,581.45 



Miscel- 
laneous 



Gourdes 

804.63 

2,03 1.82 



624.58 



3.461.03 



1,726 
I 42 

20 
5,169 
2,248 

19 

200 

1,645 

70 
5.013 



667 

649 

1,819 



53 



19.392.61 



121.80 

367.00 

4,283.00 



4,944.30 



5-50 
1,625.25 



1,630.75 



43,761.69 



Total 



Gourdi's 
5,906.80 
4.457-22 
1,469.08 

2.1 I 7.06 

I 3.950.1 6 



5,885.90 



9.149 


93 


1,376 


80 


929 


14 


9.294 


03 


3.758 


04 


2,502 


82 


4.691 


60 


2,594 


94 


1,810 


70 


15-947 


01 


1, 168 


02 


5.565 


Q7 


8.152 


I 7 


3.012 


7>i 


69-953 


96 



931 

70 

268 

8,642 

2,076 

753 

I 0.141 



52 



22.884.6 I 



7,256 
3.049 
1.273 
8,024 
6.954 



26,559.25 



305.722.66 



RECAPITULATIOiN 



Aquin 

Cap Haitien 

Cayes 

Gonaives 

Jacmel 

Jcremie 

Miragoane 

Petit Goave... 
Port au Prince. 
Pott de Paix.. 
Saint Marc 



Total 



District 



Rural Communes 



Gourdes 



872.70 
517.24 
925.11 
762.68 
411 .05 
950.16 
885.90 
953.96 
884.61 
559-25 



305.722.66 



Chief Towns 



Gourdes 
I 7,478.06 

217,688.32 

235.790 

109.428 

143-916 
87,166 
24,332 



I I 1. 172 

2,732.56; 

71.988 

96,036 



3,847,565.31 



Total 



Gourdes 

I 7,478.06 
278,561.02 
255,307.38 
137.353-95 
178,679.1 3 
110,577.26 

38,283.04 
117.058.88 
,802,5 19-63 

94.875 44 
I 22,596.1 8 



4.153,287.97 



^^4 ANNEX : INTERNAL REVENUE SERVICE 

district and classified as a unit, also in the district of Gonaives. Trouin 
was classified as a portion of Leogane, and Cabaret was grouped with 
Arcahaie, both latter changes being effected in the district of Port au Prince. 
The rearrangements indicated were carried out in the interest of simpli- 
fied administration and further to facilitate collection of revenue. 

As in the report for 1925-26. documentary recording fees, public land 
rentals, vital statistics fees and stamp sales are shown separately. Col- 
lections of less fiscal importance, namely, the income, irrigation and other 
taxes, are classified collectively as "miscellaneous." Vital statistics fees 
as shown represent but thirty per cent of the amount actually collected 
from this source, the balance being retained by officers who effected the 
collection. That such an arrangement is unsound both from the viewpoint 
of obtaining accurate data and of equitable policy of taxation has been 
stated in other reports of the Bureau of Internal Revenue. Continued 
observation of operation of this method of collection serves further to 
confirm that opinion. 

Total collections in rural communes during 1926-27 were Gdes. 32,133.31 
in excess of those of 1925-26. The actual amount collected in such com- 
munes during the year under review was Gdes. 305,722.66, or y.'^ per cent 
of total internal revenue receipts for 1926-27. While the proportion indi- 
cated is small and comparatively insignificant, the J.^y ratio represents an 
increase of eight-tenths per cent over the percentage obtaining in 1925-26, 
namely, 6.5 per cent. 

In three rural communes as shown on table No. 7, collections were ef- 
fected in excess of Gdes. 10,000.00, namely, Marigot, Leogane and St. 
Louis du Nord. Seven show receipts in excess of Gdes. 8,000.00, ten indi- 
cate collections greater than Gdes. 5,000.00 while in fourteen rural com- 
munes collections effected during 1926-27 were less than Gdes. 1,000.00. 

Of various classifications of revenue indicated on table No., 7 four 
showed an increase over collections of 1925-26. The most substantial in- 
crease was that of public land rentals which were Gdes. 21,801.97 in excess 
of total rentals collected in rural communes during 1925-26. The total 
received in rural communes from those rentals was Gdes. 144.034.39, or ^"j 
per cent of total internal revenue receipts from this source for the year 
under discussion as against 63 per cent in the preceding year. Public land 
rentals are the most important category of receipts collected in rural com- 
munes and further increase in such revenue may be expected in view of 
recent legislation. The only classification of revenue on table No. 7 which 
showed a decrease in collections in 1926-27 as compared with i»^25-26 was 
vital statistics fees. 

While the relative insignificance of collections in rural communes com- 
pared with those of urban centers still maintains, increases in recording 
fees, public land rentals, stamp sales and miscellaneous receipts would seem 
to indicate improved administrative efficiency in operation of those offices. 



ANNEX : INTERNAL REVENUE SERVICE 



125 



TABLE No. 8 

OPERATING ALLOWANCE OF INTERNAL REVENUE SERVICE 



August an</ 
September 1924 

1924-25 

1925-26 

1926-27 



Fifteen 

per cent 

of internal 

revenues 



Gourdes 

I 10,195.90 
61 3,488.92 
623,607.59 
622,993.20 



Intertst 

n scries B 

bonds 



Total 
receipts 



Gourdes 

I I o, I 95.90 

613,488.92 
623,607.59 
627,898.42 



Current 
expenses 



Gourdes 

75,254.27 
320,388.02 
273,904.56 
302,713.49 



Expenses 

from 

previous 

year 



Gourdes 



Total 
I'xpenses 



29,886.54 

30,294.20 

3.595J9 



75,254.27 
350,274.56 



Surplus 



34,941.63 
263,214.36 



304, 1 98. 763 I 9, 408. 83 
306,308.681321,589.74 



Administrative and Operating Costs 

Table No. 8 shows the operating allowance and expenses of the Bureau 
of Internal Revenue since it was established in 1924. Operating costs for 
the year 1926-27 totalled Gdes. 306,308.68. which represents an increase 
of six-tenths per cent over such costs during 1925-26. On the other hand, 
due to collection of interest on Series B bonds of the Haitian government 
held for the account of the Bureau, and to diminution of expenses carried 
over from 1925-26, the surplus after all expenses during the year under 
review was six-tenths per cent greater than that of the previous year. 



TABLE No. 9 

EXPENSES OF INTERNAL REVENUE SERVICE BY OBJECTS OF EXPENDITURE 



August and September, 1924 

Fiscal year, 1924-25 

Fiscal year, 1925-26 

Fiscal year, 1926-27 



Administration 

and 

operation 


Bank 
commission 


Total 


Gourrfes 

75,254.27 

302,028.90 

262,647.06 

264.775.80 


Gourdes 

48,245.66 
41,551.70 
41,532.88 


Gourdes 

75.254-27 

350,274.56 

304,198.76 

306,308.68 



Table No. 9 briefly outlines internal revenue expenditures for 1926-27, 
while table No. 10 shows such costs by objects of expenditure more 
in detail. It will be noted that the amount paid in salaries during 1926-27 
was greater than ever before. It would seem that such increase was 
reasonable particularly in view of personnel expense attendant upon col- 
lection procedure which is basically administrative in character. Again 
with each succeeding year in the service employees become more valu- 
able to the Bureau and are promoted. On the other hand amounts ex- 
pended for materials and supplies, transportation and various miscel- 
laneous expenses were materially reduced. In fine the cost per gourde 
collected was maintained at less than half the fifteen per cent of re- 
ceipts which is allotted by law to the Bureau for operating expenses. 
During 1926-27 collection cost per gourde amounted to Gdes. 00.0738 



126 



ANNEX : INTERNAL REVENUE SERVICE 



as compared with Gdes. 00.0732, in 1925-26. Attention is directed to 
the fact that this cost figure uniformly includes one per cent commis- 
sion which accrues to the National Bank of Haiti on all collections of 
governmental revenue. 

TABLE No. 10 

COST Of INTERNAL REVENUE SERVICE, BY OBJECTS 

OF EXPENDITURE, 

FISCAL YEARS 1923-24 TO 1926-27 



August and 
September 
1934 
1924-25 
1925-26 
1926-27 



ADMINISTRATION AND OPERATION 



Coardts 



56,518.54 
208,655.92 
ig 1,084.27 
218,689.17 



Materials 


and 


supplies 




Gourdes 


•51 


285.55 


26 


I 96.65 


41 


,059.28 


23 


,748.29 



Transport,!' 
tion 



Gourdes 



1,463.74 
12,414.39 

6,775.04 
13. 831.41 



Miscel- 
laneous 



5,986.44 
54,761.94 
23,728.47 

8,506.93 



Bank | 
commission' 



Gourdes 



Total 



Cost per gourde collected 



Bank 
com- 
mission 



Gourdes Gourdes 



75,254.271 
48,245.661350,274.561 
41,551.701304,198.76 



.1 024 

■ 0739 
.063 2 



Total 



Gourdes Gourdes 



I .1024 

.01171 .0856 
.01 oo! .0732 



41,532.88:306,308.681 .0638, .oiooj .0738 



Table No. ii shows combined administi'ative and operating expenses 
of the Bureau by districts for each fiscal period from August, 1924, 
through the year under review. Seven internal revenue districts showed 
increased expenses in 1926-27 as compared with 1925-26. The largest 
increase, amounting to Gdes. 4,080.99, occurred in Gonaives, due largely 
to special surveys of landed property and examination of titles which 
became necessary in that district during the year. In each of four dis- 

TABLE No. II 

EXPENSES OF ADMINISTRATION AND OPERATION OF INTERNAL 
REVENUE SERVICE BY DISTRICTS 



Aquin 

Cap Haitien 

Caycs 

Gonaives 

Jacmel 

Jeremie 

Miragoane 

Petit GoSvt 

Port au Prince 

Port dc Paix 

Saint Marc 

Total 

Bank commission 

Totil expenditures 

from internal revenue 
operating allowance . , 



August and 
September 192/ 



Gourdes 

75.00 

4.464.12 

3,095.87 

2,2 I 6.99 

1.769.58 

1.538.73 

391-75 

1,972.82 

56.139.31 

1.575-77 

2,014.33 



75.254.27 



Fiscal year 
I 9 24-25 



Gourdes 
1.266.6: 
26,360.81 
15,855.3; 
13,633.6? 
13,171-7: 
13. 772.9! 
4,oi8.8f 

I I ,869.3 ! 

[ 80,070.5! 

9.199.1! 

I 2,809.8: 



302,028.90 
48,245.66 

350,274.56 



Fiscal year 
1925-26 



Gourdes 

1,2 I 6.80 

2 1 ,906.24 

I 1,63 1 .94 

I 3,348.08 

12,784.75 

I 1,706 88 

4,859.21] 

9.266.48 

155,489.651 

8,1 36.05 j 

I 2,300.98 



362,647.06 
41,551.70 

304,198.76 



Fiscal year 
1926-27 



Gourdes 

1,226.37 

24,632.75 

14,307.50 

17,429.07 

15,816.20 

14,656.69 

4.236.07 

9,509.82 

144.871.43 

7,058.04 

1 1,03 I 86 

264,775.80 

41,532.88 



306,308.68 



ANNEX ; INTERNAL REVENUE SERVICE 



12' 



tricts which showed increased expenditures such increase approximated 
Gdes. 3,000.00, while in the remaining" two, namely Aquin and Petit 
Goave. increases in disbursements were but Gdes. 9.57 and Gdes. 243.34, 
respectively. 

On the other hand the districts of Miragoane, Port au Prince, Port 
de Paix and St. Marc showed decreases in administrative and operating 
expenses in 1926-27 as against those of 1925-2,6. Expenditures in the 
district of Port au Prince during the year under discussion were Gdes. 
10,618.22 less than in the previous year. Total disbursements of the 
character indicated for the central office amounted to Gdes. 144,871.43, 
which represented the lowest annual cost for Port au Prince since the 
Bureau was established. Expenses for both Port de Paix and St. Marc 
decreased by over Gdes. 1,000.00 during 1926-27 as compared with the 
preceding year, while those of Miragoane during 1926-27 were less by 
Gdes. 623.14 than in 1925-26. 

Table No. 12 shows internal revenue expenses by objects and months 
for the year under review. Aside from a credit to the miscellaneous 
item for the month of July, this table presents no unusual features. The 
credit, which resulted from a reimbursement received in the district of 
Cap Haitien, merits comment. In order to lease an extensive area of 
public land in that district it was necessary for the Bureau to assume 
initial expense of surveys and investigations of title. This work was 
done at the instance of an agricultural corporation under an agreement 
that costs so assumed should be paid by that corporation as and when 
the land should be taken over by it under lease. Restitution of funds 

TABLE No. 12 

EXPENSES OF INTERNAL REVENUE SERVICE BY OBJECTS OF 
EXPENDITURE AND BY MONTHS, 
FISCAL YEAR ig.ie-;-/. 



N'cnth 



October 

November 
December 

January 

February 

March 

April 

May 

June 

July 

August . . . 
September 



Total 

B.ink Commission. 



Total 



Gourdes 
17,320.78 
I 7,565.66 
I 7,619.02 
17,708.43 
17,756.32 
17,147.52 
19,049.19 
19,170.37 
19,045.52 
18,743.56 
18.869.51 
I 8,693.29 

218,68^.17 



Materials 
and supplies 



Gourdes 
3.349-97 
1,576.02 

619.93 
1,115.2^ 
3.541-37 
2,330.49 
1,131.27 
2,303.37 

301.50 
1 ,3 24.60 
2,667.82 
3,486.66 

23,748.29 



'. ransportatior 



Gourdes 

324-37 

666.55 

921.30 

998.31 

2,172.21 

1,497.05 

1,975.70 

1,660.45 

1.068.98 

704.26 

1,226.21 

6 1 6.02 

13.831-41 



Miscellaneous I 



Gourdes 



543 

527 

3.977 

71 I 

826 

314 

1,141 

2.807 

407 

'3.518 

376 

392 



8,506.93 



Gourrfes 


21,538.64 


20,335 


40 


23,137 


65 


20,533 


03 


24,296 


35 


21,289 


16 


23.297 


80 


2 - . & 4 > 


99 


20.8 M 


60 


W.253 


62 


23,140 


50 


23,187 


97 


264,775 


80 


41.532 


88 



306,308.68 



*Credit 



128 



ANNEX : INTERNAL REVENUE SERVICE 





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130 ANNEX : INTERNAL REVENUE SERVICE 

expended in this connection was made in July in the amount of Gdes. 
3,919.55. Thus it will be observed that in reality there were miscel- 
laneous expenditures during July in the amount of Gdes. 400.75, which 
represents the difference between the credit of Gdes. 3,518.80 as shown 
on table No. 12 and the full reimbursement indicated above, namely, 
Gdes. 3,919.55. It should perhaps parenthetically be added that in a trans- 
action of this kind costs of survey constitute a charge which is collected 
in addition to proper rental before the lessee is allowed to take possession 
of the land. 

Table No. 13 shows administrative and operating expenses of the In- 
ternal Revenue Service by districts and months during 1926-27. The dis- 
trict of Cap Haitien showed a credit for the month of July, which reflect- 
ed the reimbursement mentioned in discussion of table No. 12, in this 
case from the standpoint of the district itself. Perhaps a more compre- 
hensive picture of internal revenue expense b}^ districts and months is 
presented on table No. 14 which shows these disbursements in terms of 
the cost per gourde collected by districts and by months. It will be noted 
that the lowest average collection cost per gourde during 1926-27 was 
achieved by the district of Port au Prince. This may be regarded with 
satisfaction particidarly in view of expenses of general application which 
are met by this district. The actual cost per gourde collected in Port au 
Prince in 1926-27 was Gdes. 00.0517 as compared with Gdes. 00.0555 ^'^ 
1925-26. Cayes showed the next lowest collection cost per gourde during 
the year under review, the expenditure averaging Gdes. 00.0560. which was 
an increase over such cost in that district during the preceding year. The 
sharpest increase in cost per gourde collected occurred in the Gonaives dis- 
trict, the expense being greater by Gdes. 00.0325 per gourde collected. On 
the other hand Miragoane showed the greatest decrease in collection cost 
per gourde, such cost in that district during 1926-27 l^eing Gdes. 00.0329 
less than in the preceding year. 

In the main administrative and operating expenses of the Bureau of 
Internal Revenue fluctuated but little in the year under review as com- 
pared with the previous year. The actual increase in cost per gourde col- 
lected was but Gdes. 00.0006. 

Administrative Organization 

No changes in organization of collection offices occurred during the 
year 1926-27, with the exception of those in rural communes, as set forth 
earlier in the present report. The Bureau maintained ninety-five offices 
during the year, eleven at open ports and eighty-four in rural communes. 

Personnel 

Table No. 15 shows the number and classification of employees of the 
Internal Revenue Service according to districts for the year 1926-27. The 



ANNEX : INTERNAL REVENUE SERVICE 



131 



TABLE No. 15 

PERSONNEL 



Aquin 

Cap Haitien . . . 

Caycs 

Gonaivcs 

Jacmel 

Jcrcmie 

Miragoane 

Petit Goave . . . 
Port au Prince 
Port de Paix... 
Saint Marc... . 

Total 





Office 


Rural 


Collector 


Empioyees 


Agents 


1 (a) 






I 


7 


24 


I 


3 


9 


I 


5 


7 


I 


4 


6 


I 


3 


6 


I (a) 

I 


I 
3 


4 
I 


I (b) 


22 


15 


I 


I 


6 


I 


I 


5 


1 1 


50 


83 



32 
13 
13 



6 

5 
38 

8 

7 

144 



(a) Deputy Collector 



(b) Director General 



personnel of the Bureau consisted of nine Americans and 135 Haitians, 
a total of 144 at the close of 1926-27 as against 143 on September 30, 
1926 . Of the nine Americans all but two were also carried as officers of 
the Customs Service. While numerical comparison ostensibly suggests 
addition of but one employee during 1926-27, in point of fact several re- 
adjustments were effected. Replacements and additions which occurred 
involved a slightly higher pay-roll expense. 

Cases of incompetence and embezzlement were revealed during the year. 
Particularly disquieting was discovery in a northern commune of an 
instance of collusion between the Internal Revenue agent and director of 
registration whereby both had been defrauding the government of fees 
in connection with transactions in landed property. Though complete 
evidence was obtained, to date the arrest of neither has been effected 
though apparently reliable information as to their whereabouts has been 
repeatedly at hand. There were also cases of less involved dishonesty, 
notably instances where agents of the Internal Revenue Service simply 
absconded with their collections. Under present conditions tardiness on 
the part of an agent in submitting periodic reports as required must neces- 
sarily be regarded with suspicion. Delinquency of this nature has often 
proved to be a first indication of fraud. The ineffectuality of present 
practice in bringing fugitives to justice and lack of interest by the courts 
continue to accentuate the difficulties attendant upon collection of in- 
ternal revenue. 



Quarters and Equipment 

While no important purchases of equipment were made in 1926-27, 
desks and other furniture ordered during the preceding year were re- 
ceived and installed. Moderate quantities of general supplies were pur- 
chased currently as needed. It is probable that substantial purchases of 



132 



ANNEX : INTERNAL REVENUE SERVICE 



equipment and acquisition of additional office space will be necessary 
during 1927-28 in order to accommodate employees of the domanial service 
recently transferred to offices of the Bureau of Internal Revenue. 

Digest of Chief Taxes Collected 

The remainder of the present report is devoted to summary treatment 
of various sources of internal revenue. While legislation which may be 
expected to enhance revenues from public land rentals during 1927-28 was 
enacted during the fiscal period under review, actual collections during 
1926-27 were effected under the same laws and by the same general 
methods employed during 1925-26. 

Emigration Taxes 

Revenues from emigration tax reflect principally a decrease in the 
number of emigrants departing for Cuba during the year under discus- 
sion as compared with 1925-26. While total receipts from this source 
include license and inspection taxes appurtenant to emigration, the major 
portion of revenue from this tax is dependent upon the passport and regis- 
tration fee of Gdes. 41.25 as collected directly or indirectly from each 
emigrant. An effort to postulate a normal or average condition or to 
make an even moderately accurate forecast in connection with the emi- 
gration tax would be practically useless. It is believed, however, that 
present methods of collection are efficient and furnish dependable re- 
trospective data. Table No. 16 shows the record of collections from this 
tax over the past five years. It will be noted that the number of emi- 
gration agents and vessels licensed during 1926-27 was greater than in 
the preceding year. This is reflected in a corresponding increase in 
license fees. The total number of emigrants departing for Cuba during 
1926-27 was 1,361 less than in 1925-26. 



TABLE No. 16 

EMIGRATION STATISTICS 



Fiscal year 


No. of 
Agents 


No. of 
Vessels 


No. of 
Emigrants 


Licence 
Fees 


Passport 
Fees 


Receips 
Total 








10,1 52 

30,I I 7 

31,517 

33,970 
31,619 


Gourrfes 

35,000.00 

39,000.00 

69,650.00 

66,500.00 

69,150.00 


Gourdes 
305,560.00 
829.861.00 
887,576.25 
947,512.50 
891,783.75 


Gourdes 
330,560.00 




a? 
a? 

33 
as 


3 

10 

9 

13 


I 924-25 


957,226.25 

1,014,01 2.50 

960,933.75 


I 925-26 







With regard to the number of emigrants returning from Cuba the 
most common estimate is a ratio of two-thirds, that proportion of emi- 
grants departing for Cuba during a given year being presumed to re- 
turn to Haiti during that year. Strictly speaking partial data are ob- 



ANNEX : INTERNAL REVENUE SERVICE 133 

tainable from manifests of steamship companies operating between Cuba 
and Haitian ports. Each passenger from Cuba to Haiti who presents 
an emigrant passport in lieu of paying steamship passage tax is listed 
together with the number of his passport on such a manifest. By actual 
count the number of returning emigrants so indicated during 1926-27 
was 2,956. It is known, however, that the majority of such emigrants 
return to Haiti without their passports as ordinary passengers on ships 
plying between Haitian and Cuban ports. Even with this fact in mind 
it would seem evident from such conclusion as may be drawn from 
statistics bearing upon entry of steamship passengers into Haiti that 
a ratio as high as two-thirds within the meaning of the present discus- 
sion is over liberal. 

Stamp Service 

With regard to various stamp taxes, administrative methods in opera- 
tion during 1925-26 were continued during the year under review. Fol- 
lowing adjustment of inventories with the National Bank of Haiti (the 
selling agent) as effected during 1925-26, the practice of completing 
a monthly inventory continued as a check upon discrepancies in this 
connection. As one major problem of the stamp service is that of ac- 
counting for thousands of stamps of small denomination, elimination 
of error in this respect is gratifying. 

Legislation requiring communal business licenses to be delivered on 
stamped paper was more successfully enforced during the year under 
review than heretofore. The attitude of people of the rural sections of 
the country in the matter of buying stamps and stamped paper still 
leaves much to be desired. However, this condition for the most part 
reflects laxness of Internal Revenue agents in enforcing the law in the 
past, a situation which is gradually improving under more exacting 
supervision. 

Income Tax 

Collecting income tax under existing laws is a difficult problem. It 
is patent that all tax legislation should be as concise and explicit as possi- 
ble; it would seem that need for regularity and precision applies with 
peculiar force to income tax laws. 

In point of fact, however, context of Haitian income tax law is par- 
ticularly bewildering. There is a maze of amendment and counter- 
amendment which necessitates administrative interpretation. 

Under certain provisions of these laws the Bureau may accept from 
other than foreign enterprises a tax based on annual rental value of their 
business establishments. This practice has been rather common in view 
of its expediency. For example, during 1926-27 of a total of 1,501 income 



134 ANNEX : INTERNAL REVENUE SERVICE 

taxpayers, 57 submitted statements of account while 1,444 paid on rental 
value. Aside from self-evident inequalities inherent to the latter procedure, 
it can hardly be classed as an "income tax" in any strict sense. 

What seems to be needed is a single comprehensive income tax law 
incorporating certain principles now operative and eliminating other fea- 
tures. Such a law particularly should establish machinery to facilitate 
exaction of a proper and business-like statement of account from each 
taxpayer, and should in general be prepared in keeping with modern in- 
come tax legislation. 

Stock and Bond Tax 

Revenue from the annual tax of one-fourth of one per cent on the 
stocks and bonds of Haitian corporations totalled Gdes. 51,280.28 in 
1926-27 as compared with Gdes. 63,089.91 during the previous year. This 
decrease reflects diminution of total securities of Haitian corporations 
outstanding during the year. While five new Haitian corporations of com- 
paratively small aggregate capitalization were formed in 1926-27 an equal 
number of domestic corporations of considerably larger aggregate capi- 
talization liquidated. Thus receipts from this tax are a further indication 
of the less favorable business conditions obtaining in 1926-27 as compared 
with 1925-26. In the latter year there was but one liquidation. 

Occupational Taxes on Foreigners 

Occupational taxes on foreigners yielded Gdes. 245,150.50 during 1926- 
27 as compared with Gdes. 239,062.51 in 1925-26. Detail of collections 
from this source is shown on table No. I'j. The slight increase in revenue 
is interesting as the number of foreigners subjected to payment was 
smaller in 1926-27 than during the previous year. In 1926-27 the number 
of taxpayers in the group under discussion was 1,566 as against 1,591 
in 1925-26. In spite of the diminution indicated it is believed that those 
properly amenable to payment of these taxes were more successfully 
reached during the year under review than in the preceding year. There is 
little question that fewer foreigners were employed in Haiti during 1926-27 
than in 1925-26. 

However, collections of revenue from this general source are based upon 
a differential scale on which fees vary according to the nature of the oc- 
cupation in which a foreigner is engaged. Collection of a proportionately 
greater number of fees of higher denomination in short is the explanation 
of increased revenues from occupational taxes in the year covered by the 
present report. There were more foreigners employed in navigation, 
sugar and banking enterprises during 1926-27 than in 1925-26. The oc- 
cupations mentioned are among those from which the more substantial 
fees accrue to the government. 



ANNEX : INTERNAL REVENUE SERVICE 



135 



TABLE No. 17 

RECEIPTS FROM FOREIGNERS' OCCUPATIONAL TAX, FISCAL YEAR 1926-27 



Communes 


No. of Tax 
Payers 


Amount of 
Taxes Paid 


10 p. c. 
Sur- 
taxes Paid 


Total 




6 

231 

8 

14 

3 
2 

i 

69 
2 

1 2 

43 

31 

3 

68 
3 

25 
2 
4 
5 
759 
4 
I 

I 2 
2 

59 
I 

24 

87 
5 


Gourdes 

722.50 

33,849.29 

853.15 

1,013.75 

700.00 

425.00 

50.00 

I 2,1 55.00 

112.50 

3750 

I 1,131.25 

87.50 

720.00 

9,366.28 

7,468.75 

600.00 

I 1,067. 1 9 

318.75 

3,144.85 

50.00 

337.50 

193-75 

I 2 1 ,086.37 

118.75 

150.00 

1,318.75 

262.50 

8,709.40 

250.00 

2,345.00 

12,362.50 

369.25 


Gourdes 


Gourdes 
722.50 




538.12 


34,387.41 


Borgne 


853-15 




1,013.75 


Port Margot 

Quartier Morin 


172.50 


872.50 

425.00 

50.00 


Cayes 


33-75 


12,188.75 
I I 2.50 






3750 




I I 8.00 
3750 


I 1,249.25 


Gros Morne 

Saint Michel 


125.00 
720.00 






9,366.28 




42.50 
136.89 


7,511.25 




600.00 


Petit Goave 


I 1,204.08 
318.75 


Miragoane 


4-37 

3.12 

2,466.46 


3.149-22 




50.00 




340.62 




193-75 


Port au Prince 

Arcahaie 


123,552.83 
118.75 




75.00 


225.00 




1,318.75 




2.00 
143.26 


262.50 




8,709.40 




250.00 




2,347.00 




12,505.76 




369.25 






Total 


1.566 


241.377.03 


3.773-47 


245,150.50 







Public Land Rentals 

Table No. i8 indicates public land rentals as collected by districts dur- 
ing 1926-27. The total collection of Gdes. 213,851.77 as shown is twelve 
per cent in excess of total rentals of Gdes. 191,390.71 received during 
1925-26. The number of lessees and amounts of rental due as taken from 
rolls maintained in this connection are also shown. It should be explain- 
ed that rentals paid as indicated on table No. 18 include total collections 
from this source during 1926-27 withovit reference to the fiscal year to 
which such rentals applied. The number of lessees and amounts due ap- 
pertain only to the year under review. Receipts in excess of rentals due 
as shown on table No. 18 include payments of delinquent rentals. 

Under ordinary conditions collection during a given year of the full 
amount shown on the rolls for that year has not been expected. Legisla- 
tion under which public land rentals have been collected allowed a delay 
of ten months in which to pay rental before expulsion procedure was 
instituted. While it is true that a penalty of ten per cent of the rental 
accrued during each month of delinquency, ultimate payment has been 
by no means assured. The indigence and itinerant propensities of many 



136 



ANNEX : INTERNAL REVENUE SERVICE 



TABLE No. 18 

PUBLIC LAND RENTALS, 
FISCAL YEAR 1926-27 



District 


No. of Lessees 


Amount of Rolls 


Rentals Paid 




47 

4,678 

430 

2.334 

1,562 

1,250 

346 

261 

3,130 

1,177 

1,654 


Gourdes 

1,1 96.00 

77,871.00 

I 0,01 7.59 

32,463.41 

36,85 1.4.0 

28,907.95 

3,640.50 

3,172-75 

45,634.69 

18,263.84 

32,837.70 


Gourdes 
738.50 




38,886.31 




10,794.44 




22,083.37 




31,404.55 




24, 535-73 




3.523.70 




3,571.00 




36,748.87 


Port de Palx 


14,807.32 




26,757.98 






Total 


16,869 


290,856.83 


213,851.77 



occupants of state land quite often precluded recovery of even a propor- 
tion of the rental due. 

A review of administrative difficulties in connection with collection 
of public land rentals was given in the annual report of the Bureau of 
Internal Revenue for 1925-26. It will be recalled that primarily lack of 
centralized control was indicated as one major obstacle to greater effi- 
ciency in effecting collections. The law of July 26, 1927, was enacted to 
unify activities pertaining to lands of the national domain, to establish a 
fair and more equitable basis for leasing these lands, effective measures 
for collection of rentals and to provide a less expensive procedure for 
those who desire to become tenants of the state. To these various ends 
administration of the private domain of the state was transferred from 
the Department of the Interior to the Department of Finance. 

Execution of certain administrative features of the law of July 26, 
1927, devolves upon the Bureau of Internal Revenue. In this connection 
initial steps have been taken to provide for accurate surveys and for a 
simplified process for leasing state land. Special attention has been di- 
rected toward elimination of unneccessary fees heretofore involved in 
in acquiring leases. Large areas of state land are available for lease, a 
considerable proportion of which are suited to agriculture. Prospective 
tenants are encouraged to apply for leases on the favorable annual rental 
basis authorized in the above law, namely, six per cent of current market 
value of the land. It is believed that measures as outlined are first es- 
sentials to development of a sound and beneficial public land policy in 
Haiti. It is anticipated as well that adoption of these methods will serve 
materially to enhance revenue from public land rentals during 1927-28 
and succeeding years. 

Other interesting developments bearing upon this source of revenue 
occurred during the year under review. The Haitian American Develop- 
ment Corporation and the Haitian Agricultural Corporation, by virtub 



ANNEX : INTERNAL REVENUE SERVICE 



137 



of contracts sanctioned by the laws of January 7th, and July 11, 1927, 
respectively, acquired the right to lease large areas of sparsely tenanted 
state lands in the northern part of Haiti between Limonade and Fort 
Liberte for an annual rental of six per cent of the current value of such 
lands. These leases are made for agricultural purposes. 

Lands acquired by these companies either through lease from the state 
or by purchase from private individuals are being cleared and planted in 
sisal, tobacco and other produce to which the soil is adapted. These corpo- 
rations employ a considerable number of the local population, many of 
whom otherwise would annually emigrate to Cuba to find employment 
during the harvest season in the sugar cane fields of that country. 

Rights of the comparatively few tenants of the state in the district 
indicated above, whether they hold leases or occupy small areas of land 
without the formality of a lease, are amply protected under terms of the 
contracts between the state and these agricultural corporations. Such 
tenants may retain their holdings indefinitely by continuing annual rental 
payments. Land acquired by these agricultural corporations has been 
practically uninhabited and untilled since French colonial days, and in- 
tensive cultivation of these areas now promises to be an important factor 
in economic development of the country. 

Recording Fees and Property Transfer Tax 

Continued progress in administration of laws providing for recording 
fees and property transfer tax marked activity in this connection during 
1926-27. Table No. 19 indicates by districts the sum of both given and 
appraised capital values involved in sales and mortgages upon which the 
legal taxes (one per cent on sales and two per cent on mortgages of prop- 
erty) were collected during the year under review. Income from docu- 
mentary recording fees during 1926-27 was Gdes. 27,968.81 greater than 
in 1925-26. While this figure represents an increase of nine per cent, 
its true significance is apparent only when conditions relative to trans- 



TABLE No. 19 

VALUE OF SALES AND MORTGAGES OF REAL PROPERTY, 
FISCAL YEAR 1926-27 





Districts 


Sales 


Mortgages 


Anse a Veau 


Gourdes 
102,690.00 
119,707.50 
505,535.42 
41 1,082.1 3 
243,108.00 
677,803.07 
182,156.00 
342.658.00 
3,3 I 2,098.00 
140,742.00 
166,31 7.00 


4 


Gourdes 

36,115.04 

34.869-39 

308,158.54 

889.962.72 

I 64,6 I 2.00 

167.520.78 

I 26,298.00 

I 09,629.00 

946,23 1.2 I 

88,545 25 

I 00,892.2; 


Aquin 


Cap Haitien 


Cayes 


Gonaives 


Jacmel 


Jeremie 


Petit Goave 


Port au Prince 


Port de Paix 


Saint Marc 





138 



ANNEX : INTERNAL REVENUE SERVICE 



actions in landed property are thoroughly understood. Every effort is 
made to determine the true consideration upon virhich a sale or mortgage 
is executed, but it is known that considerable fraud is practiced in this 
respect for obvious reasons. 

Transactions of the character under discussion naturally react to cur- 
rent business conditions, and on this basis it may well be assumed that 
the average capital involved in each such transaction as well as the ag- 
gregate capital volume of sales and mortgages affecting property was 
appreciably less in 1926-27 than in 1925-26. It may therefore be stated 
that the increase of nine per cent in revenue in point of fact indicates that, 
proportionately, a larger number of transactions were reached by the tax 
during 1926-27 than in the preceding year. 



TABLE No. 20 



CONSULAR FEES ACCRUING TO THE STATE. 
FISCAL YF;ARS 1924-25, 1925-26 AND 1926-27 



Amsterdam 

Antilla 

Antwerp 

Barcelona 

Bordeaux 

Boston, Mass 

Bremen 

Cadiz 

Colon, Panama 

Camaguey 

Comendador, R.D 

Copenhagen 

Curasao 

Dajabon, R.D 

Funchal 

Galveston, Texas 

Genoa 

Geneva 

Hamburg 

Havana 

Havre 

Houston, Texas 

Inagua 

Kingston, Ja 

Leipzig 

Lille 

Liverpool 

London 

Malaga 

Marseille 

Milan 

Mobile, Ala 

Nantes 

Naples 

New Orleans 

New York 

Paris 

Ponce 

Port Arthur, Texas 

Port of Spain 

Puerto Plata, R.D 

Rome 

San Francisco, Calif 

Santiago de Cuba 

Santo Domingo, R.D 

Valencia, (Spain) 

Washington, D.C 

Zurich 

All the other Consulates. 



Gourdes 

2,903.20 

82.50 

453-35 

353-65 

5,442.45 



5.00 



88.78 

1,592.50 

802.40 



3,020.00 



931.25 
4.314-70 
7,488.80 



635.00 

31.25 

847-75 

4-40 



2,589.50 

1 1 3,026. 15 

543-40 



402.50 

712.95 

18.75 



1,035.88 

61 1.70 

21.25 

287.50 



Total. 



2,140.34 



152,914.40 



I 925-26 



Gourdes 

4,620.00 

I 0.00 

I.I43-45 

219.30 

7.930.55 

108.65 

50.00 

332.50 
95.00 

1.477-50 
702.75 
409.30 

2,810.00 



733-50 

1,265.05 

51.15 

7.79705 

214.55 

8,71 6.90 

362.30 

35.00 

1 30.00 

37-40 



1,612.85 

3,234.10 

28.65 

1 ,69 1 .40 



1.113-25 

199.90 

309.60 

3.339-IO 

104,465.55 

527.10 

1 1 7.80 

33.65 

85.30 

383.15 

34-40 



120.90 
74.90 
78.65 
41.15 
34-40 

302.60 

157,080.30 



I 926-27 



Gourdes 

3.379-25 

1 20.00 

1,858.75 

257.50 

3.855-00 

65.00 

60.00 

27.50 

695.00 



1,037.50 

500.00 

987.50 

482.50 

30.00 

1,485.00 

1,01 1.25 
50.00 

9.035-75 
160.90 

6,072.50 
975.00 
147.50 



30.00 

7.50 

7,045.00 

2,334.30 

22.50 

1,007.50 

26.25 

1.558.75 

2 1 .60 

168.75 

2,337.50 

78,779.25 

I.I 15-25 

2 1 2.00 

385.00 

44.30 

1 06.25 

7-25 

I 40.00 

172.1 o 

85.00 

52.50 

32.50 



ANNEX : INTERNAL REVENUE SERVICE 

Consular Fees 



139 



Consular receipts for the year 1926-27 and for the two preceding years 
are shown on table No. 20. These revenues represent for the most part 
fees collected in connection with consular invoices, of which fifty per cent 
accrue to the state. The balance is retained by the consular officials who 
effect the collection. Total consular receipts during 1926-27 amounted to 
Gdes. 127,984.45 a decrease of Gdes. 29,095.85 from those of the preceding 
year. The most important single diminution of revenue from this source 
occurred in the consulate of New York where collections during 1926-27 
were less by Gdes. 25,686.30 than those of 1925-26. 

Steamship Passage Tax 

Table No. 21 and table No. 22 show receipts from steamship passage 
tax by districts and by months, respectively. These tables are prepared 



TABLE No. 21 

RECEIPTS FROM STEAMSHIP PASSAGE TAX BY PORTS, 
FISCAL YEAR 1926-27 



District 


Departures 


Arrivals 


Total 




Gourdes 


Gourdes 


Gourdes 




1,740.00 

4,740.00 

I 00.00 

I 00.00 


1,800.00 

41,1 10.00 

30.00 

800.00 

I 50.00 


3,540.00 

45,850.00 

I 30.00 

900.00 

I 50.00 






Jacmel 


Miragoane 


40.00 

19.030.00 

65 0.00 

I 20.00 




I 30.0c 

I 8, 1 90.00 

9,3 I 0.00 

210.00 


I 70.00 

37,220.00 

9,960.00 

330.00 


Port au Prince 


Saint Marc 


Total 


26,5 20.00 


71,730.00 


98,250.00 



TABLE No. 22 



RECEIPTS FROM STEAMSHIP PASSAGE TAX BY MONTHS, 
FISCAL YEAR 1926-27 





October 


November 


December 


January 


February 


March 


April 




Gourdes 
2,3 I 0.00 
3,870.00 


Gourdes 

950.00 

2,490.00 


Gourdes 
1,5 10.00 
3,430.00 


Gourdes 
2,060.00 
2,05 0.00 


Gourdes 
1 ,820.00 
1,550.00 


Gourdt's 
2,540.00 
3,260.00 


GourdiM 
4,140.00 
2,1 70.00 






Total 


6, 1 80.00 


3,440.00 


4,940.00 


4, 1 I 0.00 


3,370.00 


5,800.00 


6.3 10.00 



Departures. 
Arrivals 



May 



2.220.00 
27,830.00 



2,400.00 
: 0,5 90.00 



July 



2.890.00 
8.670.00 



11,5 60.00 



August 


September 


Total 


1 ,940.00 
2,940.00 


1 ,740.00 
2,880.00 


26.520.00 
7 1,730.00 


4,880.00 


4,620.00 


98,250.00 



140 ANNEX : INTERNAL REVENUE SERVICE 

from special data as under budgetary law such income is grouped with 
that from sales of documentary stamps. Revenues from this source ac- 
crue from a uniform tax of Gdes. 10.00 as collected from each steamship 
passenger entering or leaving Haiti. 

Total collections from steamship passage tax during 1926-27 amounted 
to Gdes. 98,250.00 as compared with Gdes. 122,780.00 in the preceding 
year, a decrease of Gds. 24,530.00. The district of Cayes suffered the 
greatest loss of revenue from this source, the total decrease in that district 
amounting approximately to Gdes. 20,000.00. Practically all of this de- 
cline was due to diminution in number of incoming passengers. This is 
significant, as it is known that the majority of Haitian emigrants who 
return from Cuba as ordinary passengers disembark at Cayes. Decreased 
revenue from steamship passage tax in that district therefore points to 
loss in probable repatriations during 1926-27. A similar decline totalling 
over Gdes. 10,000.00 occurred at Petit Goave, and is explicable on the 
same basis. Ordinarily there is 110 emigration from that port. During 
1925-26, however, due to unprecedented demand for Haitian labor, Petit 
Goave became a temporary port of call for emigration vessels. In the 
same fiscal period, under provisions of law Vvhich require emigration 
companies so far as possible to return emigrants to the port of their de- 
pature, one thousand emigrants were repatriated at Petit Goave. Be- 
cause of inability to show proper passports, the steamship passage tax 
of Gdes. 10.00 was collected on account of each such returning emigrant. 
Revenue from the source under discussion in Port au Prince increased 
Gdes. 5,650.00 during the year under review as compared with the pre- 
ceding year. Comparison of data shown on table No. 21 with corre- 
sponding statistics for 1925-26 shows that collections of passage tax from 
incoming passengers at Port au Prince were practically the same in both 
years. The increase shown at Port au Prince during 1926-27 was due to 
a greater number of outgoing passengers, and represents approximately 
the total increase in collections from such passengers for the year. 

Opinions differ as to the importance of general travel statistics applied 
as an index to business conditions of a country. Nevertheless, increase 
in departures from Haiti during the year under review seem significant. 
The tourist element in such travel is practically negligible. It is assumed 
therefore that a greater number of outgoing passengers in 1926-27 as 
compared with 1925-26 serves as additional indication of less satisfactory 
business conditions of the year under review. Less reliable indications 
obtain from comparison of annual collections of passage tax as collected 
from incoming passengers where the close interrelation of emigration 
conditions with such collections practically removes possibility of in- 
terpreting receipts either in terms of general travel or business conditions. 
Comparison of receipts from steamship passage tax by months, as 
shown in table No. 22, reveals that by far the most substantial collections 



ANNEX : INTERNAL REVENUE SERVICE 



141 



were effected during May, June and July. The major portion of these 
receipts were collected from incoming passengers. As the months indi- 
cated are known to be those in which the greatest number of emigrants 
return to Haiti from Cuba, this table furnishes additional confirmation 
of the important bearing of emigration upon collections from the source 
under discussion. 

Irrigation Tax 

Receipts from the irrigation tax by districts are indicated on table 
No. 23. This tax amounts to one gourde per carreau (3.18 acres ) per 
annum. Total receipts amounted to Gdes. 8.329.51, a small decrease from 
the amount collected during 1925-26. While the unimportance of revenue 
from this source still obtains, and while no developments affecting these 
receipts materialized during the year under review, the comparative sta- 
bility of collections indicates that evasion of this small tax has been 
minimized if not entirely eliminated. 



TABLE No. 23 

RECEIPTS FROM IRRIGATION TAXES, 

FISCAL YEAR 1926-27 



Commune 


Amount due 


Amount collected 


Amount unpaid 


District of Port au Prince: 


Gourdes 
4,182.84 
2,438.88 
1.933-95 
1,51 1.88 
629.06 
358.18 

497.00 


Gourdes 
3,185.72 
1,599.26 
1,155-98 
1,141.81 
574-74 
327.00 

345.00 


Gourdes 
997.12 
839.62 
777-97 
370.07 
54-32 
31.18 

152.00 








Port au Prince 


District of Cayes: 

Cayes 




Total 


11,551.79 


8,329.51 


3,222.28 




c 


onclusion 







A review of 1926-27 from the viewpoint of administrative policy is 
interesting. It may be said that collection of internal revenue under exist- 
ing legislation has presented a problem with two main aspects. First, 
there is a group of revenues which depend almost entirely upon general 
business and seasonal conditions which are beyond control of the Bureau. 
Collections from sources of this kind may generally be classified as 
"contingent revenues." Conspicuous examples are emigration tax and 
circulation tax on bank notes. Second, there are collections which may 
materially be enhanced by increasingly aggressive application of present 
laws, notably those from public land rentals and, under present conditions, 
income tax. In lieu of a better designation such collections may be classi- 



H2 ANNEX : INTERNAL REVENUE SERVICE 

fied as "administrative revenues." Increased receipts from taxes of an 
administrative character are of course desirable where they may be 
obtained on a practical basis. There has been some question as to the 
ultimate advantage of assuming increased expense upon which greater 
income from "administrative revenues" might well be predicated. Any 
activity in this connection must necessarily be experimental. Neverthe- 
less, statistics for 1926-27 would seem to confirm belief that further dili- 
gence may profitably be directed to collection of revenues of this nature. 
Faced with the record attained in the very prosperous fiscal period 1925- 
26, the Bureau was enabled at cost of a moderate increase in administra- 
tive expenses during 1926-27 to approximate revenues of the preceding 
fiscal year during a business period which was far less favorable. 

Respectfully, 

J. S. STANLEY, 
Director General of Internal Revenue. 



APPENDIX 

SCHEDULES 



APPENDIX; SCHEDULES I45 



SCHEDULE No. 1 

QUANTITY AND VALUE OF IMPORTS INTO HAITI, BY COUNTRIES 

OF ORIGIN 

OCTOBER, 1926 — SEPTEMBER, 1927 

AGRICULTURAL MACHINERY. TOOLS AND IMPLEMENT'S: Gourdes 

Belgium 20 

China 5 

Dominican Republic 1,151 

France 6,127 

Germany 51,663 

Italy 5,974 

Netherlands 13,075 

United Kingdom 141,238 

United States 375,747 

Total 595,000 

ANIMALS, LIVE : Kilos 

Dominican Republic 578,649 423,164 

France 1,306 8,657 

Jamaica 78 60 

Porto Rico 50 295 

United States 30,362 8,941 

Total 610,445 441,117 

BOOKS AND OTHER PRINTED MATTER: 

Austria 2 5 

Bahama Islands i 10 

Belgium 694 2,679 

Canada 18 40 

Canal Zone 2 8 

Cuba 1 I 2 

Curasao 27 65 

Czechoslovakia I 2 

Denmark 212 146 

Dominican Republic 3 17 

Egypt 25 43 

France 31,906 130,311 

Germany 5,127 36,062 

Hungary , 6 17 

Italy 31 263 

Netherlands •. 426 1,931 

Norway 3 14 

Porto Rico 8 42 

Spain 4 22 

Sweden 2 22 

Switzerland lOo 366 

Syria I 3 

United Kingdom 1,856 5,342 

United States 11,251 63,625 

Total 51,707 241,017 

CARS, CARRIAGES AND OTHER VEHICLES: 

Automobiles— Number 

Cuba I jQQQ 

Dommican Republic 14 21,350 

Germany i 2,'i84 

United States 372 1503733 

Total 388 1,528,267 



146 



APPENDIX: SCHEDULES 



CARS, CARRIAGES AND OTHER VEHICLES — Continued 

Trucks Number Gourdes 

Germany 3 9,977 

United States 103 436,383 

Total 106 446,360 



All other- 
Belgium 2,259 

Canada 8 

Canal Zone 

Dominican Republic 

France 

Germany 

Italy 

United Kingdom 

United States 

Total 

CEMENT: 

Belgium 

Denmark 

France 

Germany 

Netherlands 

United States 

Total 13,552,117 

CHEMICAL AND PHARMACEUTICAL SUBSTANCES AND 
PRODUCTS: 

Crude substances and products — 

Belgium 

France 

Germany 

Italy 

Netherlands 

United Kingdom 

United States 

Total 

Chemical and Pharmaceutical Products — 
Calcium carbide — 

Cuba 

United States 

Total 

Patent Medicine — 

Bahama Islands 

Belgium 

Cuba 

Dominican Republic 

France 

Germany 

Italy 

Jamaica 

Netherlands 

Spain 

Switzerland 

United Kingdom 

United States 

Tota 1 





176 




10 




47,053 




6,971 




168 




16,146 




556,252 





629,043 






Kilos 

208,733 
402,600 

4,144 

4,675,942 

339,400 

7,921,278 


24,711 


28,522 


147 


286,221 


27,322 


585,890 


• 13,552,117 


952,613 




316 


235 


1,681 

1,688 


4,707 
7,519 


14 


34 


85 


130 


149 


712 


49,068 


45,739 




53,001 


59,076 


46 


23 


4,496 


12,317 






4,542 


12,340 


2 
3 


12 

15 
I 


84 

17,153 

1,338 

47 

169 

223 

2 

• 3,782 
9,638 


296 


139,121 

17,543 

863 

265 

8,799 
18 

7 
24,600 
61,480 


32,442 


253,020 



APPENDIX: SCHEDULES 



M7 



CHEMICAL AND PHARMACEUTICAL SUBSTANCES AND PRODUCTS — Continued 

All other- 
Bahama Islands 

Belgium 

Dominican Republic 

France 

Germany 

Hungary 

Italy 

Netherlands 

Switzerland 

United Kingdom 

United States 

Total 

Oils, fats, waxes and their derivatives — 

Bahama Islands 

B elgium 

Cuba 

Dominican Republic 

France 

Germany 

Italy 

Netherlands 

United Kingdom 

United States 

Total '■ 

All other- 
Belgium 

France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 

CLOCKS AND WATCHES: 

Belgium 

Cuba 

Dominican Republic 

France 

Germany 

Italy 

Netherlands 

Switzerland 

United Kingdom 

United States 

Total "^ 

COKE. BRIQUETTES, AND OTHER FUEL: 

Coal — Kilos 

Dominican Republic 200 

United States 120,268 

Total 120,4 68" 

COPPER AND ALLOYS AND MANUFACTURES OF: 

Austria 

Belgium 

Canada 

Dominican Republic 

France 

Germany 

Italv 



Gourdes 

3,419 
4,815 

45 

90,719 

48,649 

32 

608 

3,535 

1,613 

6,659 

412,175 



572,269 



5 

965 

4 

1,840 

57,942 

237,970 

17 

32,686 

3,387 

147,812 



482,628 



50 

1,574 
2,843 

3 
117 

29,550 



34,137 



120 
20 

55 

15,685 

18,242 

1,817 

600 

10,010 

1,823 

12,7 34 

61,106 



50 

11,803 



11,853 



85 

478~ 

5 

315 

51,804 

19,112 

195 



148 



APPENDIX: SCHEDULES 



COPPER AND ALLOYS AND MANUFACTURES OF — Continued Gourde 

Japan 2 1 

Netherlands no 

Sweden 120 

United Kingdom 9.747 

United States 336 ,128 

Total 418,12 

CORK AND MANUFACTURES OF: Kilos 

France 786 4,851 

Germany 25 260 

Netherlands 40 141 

Spain 17 95 

United States ^,326 5,228 

Total 3,194 10,575 

COTTON AND MANUFACTURES OF: 
Unmanufactured — 

Belgium : 8 26 

Dominican Republic 140 28 

France 2>7 102 

United States 6^356 9,03 2 

Total 6^541 9,188 

Blankets and blanket cloth — 

Belgium i,5ii 1,840 

Cuba II 100 

France 241 1,931 

Germany 4,651 i8,499 

Italy 2,970 16,798 

Japan 3i7 2,190 

Netherlands 530 1,760 

United Kingdom 1,843 7,098 

United States 694 8,587 

Total 12,768 58,8 03 

Cloths, plain woven — 
Bleached or unbleached- — 

Belgium 234 4,568 

Cuba I 10 

Czechoslovakia 14 49^ 

Dominican Republic 17 78 

France 2,281 15,460 

Germany 1,478 6,124 

Italy 108 565 

Switzerland ZZ I,i75 

United Kingdom 61,968 370,953 

United States 741,381 3 ,207,511 

Total 807,515 3,606,9 40 

Dyed or printed — 

Belgium 322 989 

China I 35 

Cuba 9 46 

Dominican Republic S 

France 4.343 50,5i3 

Germany 454 3,7ii 

Italy 20,906 54,028 

Japan 365 2,571 

Netherlands i,559 7,5i8 

United Kingdom 78,990 564,747 

United States 831,830 5,181,115 

Total 938,779 5.865.278 



APPENDIX; SCHEDULES 149 

COTTON AND MANUFACTURES OF — Continued 

Embroidered — Kilos Gourdes 

Belgium 27 125 

France 142 6,260 

Germany 2 57 

Switzerland 6 259 

United Kingdom 913 ii,347 

United States 1,201 15,187 

Total 2,291 33,2^ 

Cloths, twilled or figured in the loom — 
Bleached or unbleached — 

Belgium 68 700 

Canal Zone iii 6,343 

Cuba 2 

France 766 8,302 

Italy 3,369 31,158 

Netherlands 10 296 

Switzerland 60 677 

United Kingdom 8,743 61,77a 

United States 74,970 553,460 

Total 88,097 662,708 

Dyed or printed- — 

Belgium 1,500 16,236 

Canal Zone 64 132 

Cuba I 10 

France 3,125 21,644 

Germany 161 2,220 

Italy 27,437 205,547 

Japan 2,541 15,940 

Netherlands 707 6.077 

Switzerland 14 j20 

United Kingdom 31.518 199,565 

United States 1,084 ,787 5,275,143 

Total ^_ ^5 1^855 1^,742,63 4 

Embroidered — 

Czechoslovakia 52 802 

France 2 155 

Germany I 25 

Switzerla/id 



United States 880 



Belting and hosiery- 
Austria 

Belgium 

Canada 

Cuba 

Czechoslovakia 

Dominican Republic 

France 

Germany 

Italy 

Jamaica 

Japan 

Netherlands 

Porto Rico 

Spain 

Switzerland 

United Kingdom 

United States 

Total 



2 121 

12,537 



Total 2 937 13^640 



3 

4 


74 
80 


I 


30 

34 

73 

170 

17,766 


8 

8 

644 


1,002 

237 


24,758 
7,664 


2 
320 

69 


35 

3.564 

883 


52 


234 


3 


59 

48 


2 

35,460 


39 
418,586 


37,817 


474,097 



ISO 



APPENDIX: SCHEDULES 



COTTON AND MANUFACTURES OF — Continued 

Clothing (except knit goods) — Gourdes 

Belgium 912 

Canada 4 

Cuba 47 

Dominican Republic 973 

France 65,245 

Germany 2,441 

Italy 23,850 

Netherlands 151 

Porto Rico 19 

United Kingdom 2,102 

United States 35,9o6 

Total 131,650 

Duck — Kilos 

France 24 230 

United Kingdom 113 300 

United States ^ 9,609 47,662 

Total 9,746 48,192 

Knit goods — 

Belgium 2 17 

Cuba 6 

Dominican Republic 15 742 

France 1,581 20,121 

Germany 181 5,723 

Italy 25 402 

Netherlands 2 95 

Porto Rico 12 194 

Spain 2 

United Kingdom 6 275 

United States 17,280 I77,93i 

Total 19,104 205,508 

Pique- 
France 15 261 

Germany 9 319 

Italy 2,733 24,179 

United Kingdom iig i^gi6 

United States 3,701 35,981 

Total 6^ 62^56 

Seines and fishing nets — 

France i g 

United States 2,040 10,333 

Total 2,041 10,342 

Yarns and manufactures of — 

Belgium 1^415 

France 70,691 

Germany 104,088 

Italy 591 

Netherlands 5,378 

Spain ' J 

United Kingdom 450,001 

United States 89,215 

Total 721,380 



APPENDIX; SCHEDULES ^S^ 
COTTON AND MANUFACTURES OF — Continued 

All Other— ^<'"^<^" 

Bahama Islands ^^^ 

Belgium 1.890 

Canada ^ 

Cuba 282 

Curagao 239 

Czechoslovakia 883 

Denmark 10 

Dominican Republic 185 

France 219,339 

Germany 43.68o 

Italy 36,137 

Jamaica 88 

Japan 22 

Netherlands 7,366 

Porto Rico 436 

Spain 1,388 

Switzerland 8,893 

United Kingdom 581,288 

United States 489,255 

Total 1,391,498 

EARTHENWARE, PORCELAIN, CLAY AND POTTERY: Kilos 

Austria 320 365 

Belgium iio,753 14,915 

Canada 526 2,553 

Canal Zone 383 3,264 

Czechoslovakia 5 67 

Dominican Republic 2 4 

France 36,919 37,8oi 

Germany 204,044 204,892 

Italy 381 832 

Japan 445 863 

Netherlands 7,145 6,138 

Porto Rico 5 5 

United Kingdom 1,965 4,479 

United States 26o„340 109,891 

Total 623,233 386,069 

EXPLOSIVES: 

Cartridges — 

Belgium 5 34 

France 223 1,087 

Germany 224 700 

United States ii,795 54,641 

Total 12.247 56,462 

All other- 
Germany 23 148 

United States 13,212 10,433 

Total 13,235 10,581 

FEATHERS. INTESTINES AND MANUFACTURES OF: 

Austria 270 

China 3 

Curagao 75 

France 10,364 

Germany 1,416 

Netherlands 103 

United Kingdom 20 

United States 6,447 

Total ^8^698 



152 APPENDIX; SCHEDULES 

FERTILIZERS: Kilos Gourdes 

France 78 "n 

Germany 103 79 

United States 91,298 21,091 

Total 91,479 21,247 

FIBERS, VEGETABLE, AND MANUFACTURES OF: 

Jute bags^ 

Belgium 18,810 21,717 

British Islands 70,999 68,265 

France 99,ii5 217,947 

French Africa I 2 

Germany 92,644 134,203 

Jamaica 1,083 2,083 

Netherlands 192,000 276,218 

United Kingdom 32,607 61,132 

United States 216,532 292403 

Total 723,791 1,0 73,970 

Yarns, threads, twines, ropes and cords — 

Belgium 1,257 5,436 

France i,550 7,423 

Germany 8,306 19,097 

Netherlands 4,058 8,298 

United Kingdom 1,884 3,647 

United States 14,5 28 33,i8i 

Total 31,583 77,082 

All other— 

Belgium 14,885 

Cuba 45 

Czechos lovakia 261 

Dominican Republic 831 

France 119,888 

Germany 24,710 

Italy 4,552 

Jamaica i 

Netherlands 22,777 

Norway : i 

United Kingdom 102,307 

United States 54,386 

Total 344,644 

FOODSTUFFS: 

Meats — 
Beef, mutton and pork, fresh — 

Dominican Republic 2^ 15 

United States 10,987 19,935 

Total 11,014 19,95 

Lard- 
France 14 56 

Italy 34 §5 

Netherlands 15,412 27,691 

United States 1,207,219 2,178,075 

United Kingdom 59 200 

Total 1,222,738 2,206,107 

Lard substitutes- 
Germany 1,315 1,609 

Netherlands 99,077 155,442 

United States 531,671 787,787 

United Kingdom 53,299 82,887 

Total 685,362 1,027.725 



APPENDIX: SCHEDULES 



153 



FOODSTUFFS — Continued 

Pickled— Kilos 

United Kingdom 20,013 

United States 957,354 

Total 977,367 

Salted or smoked- 
Cuba 4 

Denmark 215 

France 238 

Germany 492 

Italy 104 

Netherlands 162 

United Kingdom 95 

United States 85,647 

Total 86,957" 

Sausages — 

China i 

Curagao 16 

Denmark 227 

France i ,3 1/ 

Germany 408 

Italy 692 

United States 31,037 

Total 33,698 

Tongues, heads, tails, feet — 

United States 166,154 

Fish- 
Pickled or smoked- — 

Canada 19,572 

France 45 

Ge nnauj 50 

Netherlands 990 

Norway 5,980 

United States 5,632,830 

Total 

Salted or dried — 

Bahama Islands 

Canada 

Cuba 

France 

Germany 

United Kingdom 

United States 

Total 

Grains, fruits, vegetables and preparations of — 
Beans, peas and pulse, dried- 
Dominican Republic 

France 

Germany 

United States 

Total 

Bread, biscuits and crackers — 

Canada 3 

France 7,325 

Germany 232 

Italy I 

Netherlands 1,026 



Gourdej 

10,852 

920,968 



931,820 



5 

1,279 

1,110 

2,334 

217 

70 

493 

276,919 



282,427 



3 
28 

1,563 
6,719 
2,340 
2,803 
95,537 



108,992 



106,920 



7,722 

71 

31 

305 

2,619 

2,471,249 



5,659,467 


2,481,997 


24,809 


7,656 


29,592 


25,013 


7 


5 


120 


94 


1,350 

30,415 

1,718,933 


315 

21,824 

1,428,657 


1,805,226 


1,483,564 


566 


215 


12 


21 


3 
3,883 


3 
4,340 


4,464 


4,579 



8 

20,35$ 

776 

12 

2,987 



154 APPENDIX: SCHEDULES 

FOODSTUFFS— Continued 

Grains, fruits, vegetables and preparations of — Continued '^''°'^ Gourdes 
Bread, biscuits and crackers — Continued 

United Kingdom 5,123 20,045 

United States 51,492 124,52 ? 

Total 65,202 168 ,713 

Flour, wheat — 

Bahama Islands 10 1 

United States 25,058,14 9 11,4 56,713 

Total 25,058,159 11,456,714 

Onions and garlic — 

Bahama Islands i i 

Cuba 687 828 

Dominican Republic 828 773 

France 10,203 4,888 

Italy 7 16 

Madeira Islands 1,500 803 

Netherlands 6,253 i,759 

Spam 65,988 53,715 

United Kingdom 949 267 

United Sta te s 125,806 76,344 

Total 212,222 139,394 

Potatoes and other tubers, fresh — 

Dominican Republic 87 23 

France 6,340 1,359 

Germany 5,750 1,604 

Netherlands 32,750 9,830 

United States 449,998 173,977 

Total 494,925 186,79 3 

Rice- 
Bahama Islands 8 5 

Cuba 43 32 

Dominican Republic 7 7 

France 2,166,505 943,326 

Germany 649,153 300,256 

Netherlands 844,665 414,555 

United Kingdom 15,000 7,466 

United States 438,435 18 5,160 

lotal 4,113,816 1,850,8 07 

Sugar — 

Bahama Islands 46 26 

Cuba 12 II 

Dominican Republic 43 47 

Germany 4,623 2.616 

United States 745,8o8 459,360 

Total 

Vermicelli, macaroni and pastes — 

Dominican Republic 

France 

United States 

Total 

All other- 
Bahama Islands 20 ID 

Belgium '..'....'..'.'.'.'.'.'.'. 55 682 

Chma 7 jQ 



750,532 


462,060 


12 

6,814 

36,256 


26 

6,584 

38,803 


43,082 


45,413 



Cuba 



2 3 



255 



Dominican Republic 525 

Egypt .'.■.' 2 10 

^•■a"" 5,533 13.089 



APPENDIX: SCHEDULES 155 



FOODSTUFFS — Continued 

German)' 

Italy 

Netherlands 

Palestine 

Spain 

Switzerland 

Syria 

United Kingdom 

United States 

Total 

LIQUORS AND BEVERAGES: 
Malt liquors — 

Belgium 

Cuba 

Dominican Republic 

France 

Germany 

Netherlands 

United Kingdom 

Total 

Spirits, distilled — 

France 

Germany 

Italy •. 

Jamaica 

Netherlands 

United Kingdom 

United States 

Total 

Wines — 

France 

Germany 

Italy ....' 

Spain 

United Kingdom 

Total 

All other- 
France 

Germany 

Jamaica 

Netherlands 

United Kingdom 

United States 

Total 

MISCELLANEOUS FOODSTUFFS: 

Butter- 
Canada 

Denmark 

France 

Germany 

Netherlands 

United States 

Total 

Oils for table use — 

France 

Germany 

Italy 



Kilos 
474 


Gourdes 

1,664 

40 

4,774 


10 


1,669 


I=i 


1.20^ 


3,479 
118 


^I 


2 




788 


2,553 
165,809 


1 62 ^q6 




172 822 


192,524 




Liters 
1,37^ 


1,175 
700 


4^0 


4 


1,174 

3=i8,Qi8 


1,358 

313,210 

45,923 

34,466 


42 661 


17,240 




396,852 




9,897 
335 


41,049 
1,830 


8 


58 
833 

46,837 
8S7 


465 

7,250 

242 


18,198 


91,475 


337,437 

942 

10,320 

7,923 
5 


332,685 


9,101 

2,575 
20 




356,628 


346,696 


30,576 

6,372 

977 

2,441 

94 
33,245 


20,436 

5,424 

931 

4,689 

76 

46,741 


73,705 


78,297 


Kiios 

5,557 

17,782 

494 

309 

6,419 

72,142 


27,828 

102.838 

288; 


1,892 

37,384 

293,138 


102,703 


465,965 


52,iri 

21 

743 


125,097 

76 

2,35''^" 



156 



APPENDIX: SCHEDULES 



MISCELLANEOUS FOODSTUFFS — Continued 

Netherlands 

Peru 

Syria 

United Kingdom 

United States 

Total 

Spices — 

China 

France 

Germany 

Netherlands 

Syria 

United Kingdom 

United States 

Guadeloupe 

Total 

Canned or preserved goods — 
Fish- 
China 

Cuba 

Denmark 

France 

Germany 

Italy 

Norway 

United Kingdom 

United States 

Total 

Fruit- 
Belgium 

Canada 

Dominican Republic 

France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 

Meats- 
Argentina 

China 

Denmark 

Dominican Republic 

France 

Germany 

Italy 

Netherlands 

United Kingdom 

United States 

Total 

Vegetables — 

Belgium 

France 

Germany 

Italy 

United Kingdom 

United States 

Total 



Kilos 


Gourdes 


462 


5B7 


3,451 


6,705 


10 


i5 


1,290 


J. 340 


77,608 


134,686 


135,756 


270,864 




5 




1,293 




1,495 




440 




3 




685 




208,826 




50 




212,797 


I 


3 


693 


1,742 


333 


695 


9,717 


44,305 


891 


1,713 


4 


10 


460 


737 


100 


230 


8,957 


17,166 






21,156 


66,601 


72 


83 


2 


6 


5 


5 


2,005 


5,078 


83 


193 


2 


ID 


1,477 


2,100 


13,176 


21,405 


16,822 


28,880 


I 


2 


8 


10 


752 


3,586 


422 


3,020 


4,437 


24,826 


1,938 


7,805 


3 


8 


267 


1,404 


14 


38 


7,284 


18,510 


15,126 


59,209 


333 


524 


2,703 


5,296 


139 


329 


1.S08 


1,487 


65 


82 


11,562 


15,098 


16,310 


22,816 



APPENDIX: SCHEDULES 



157 



MISCELLANEOUS FOODSTUFFS — Continued 

Cheese — 

Canada 

Denmark 

Dominican Republic 

France 

Germany 

Italy 

Netherlands 

Palestine 

United States 

Total 

Confectionery — 

B elgium 

Canal Zone 

China 

Cuba 

Egypt 

France 

Germany 

Jamaica 

Netherlands 

Porto Rico 

Switzerland 

United Kingdom 

United States 

Total 

Condensed, malted and fresh milk — 

Cuba 

Denmark 

Egypt 

France 

Germany 

Netherlands 

Norway 

Palestine 

Syria 

United States 

Total 

Oleomargarine and butter substitutes- 
France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 

Olives — 

France 

Germany 

S j^ria 

United States 

Total 

Pickles and sauces — 

Belgium 

France 

Germany 

Italy 

United Kingdom 

United States 

Total 



Kilos 


Gourdes 


457 


1,249 


691 


1,948 


25 


100 


2,187 


8,186 


530 


2,325 


265 


525 


19,919 


66,531 


2 


6 


42,409 


166,915 


66,485 


247,785 


1,041 


2,696 


90 


340 


4 


J 


5 


22 




4 


14,073 


59,533 


384 


945 


1,122 


2,463 


I 


28 


146 


1,52- 


1,933 


7,519 


31.610 


105,513 


50,409 


180,597 




2 


1 ,690 


- 1,882 


5 


25 


454 


1,548 


792 


1,998 


1,929 


1,983 


3,186 


3,363 


34 


45 


15 


20 


59,929 


106,176 


68,034 


117,042 


2 


8 


537 

61,654 

I 


760 

95,394 
2 


203,224 


404,001 


265,418 


500,165 


385 


573 
21 


4 
2 




6,094 


11,344 


6,485 


11,943 


I4=> 


140 

3,542 

61 


1,550 

13 

36 

294 

12,899 


299 

547 
18.996 


14,937 


23,585 



^58 



APPENDIX: SCHEDULES 



ALL OTHER FOODSTUFFS: Gourdes 

Dominican Republic 452 

France 5,434 

Germany i ,450 

Guadeloupe 85 

Italy 24 

Netherlands i ,767 

Palestine 10 

Spain 1 ,017 

Switzerland 58 

United Kingdom i ,491 

United States 61,719 

Total 73,507 



GLASS AND GLASSWARE: 

Bahama Islands - 197 

Belgium 8,001 

N Canada 3,056 

Cuba 56 

Czechoslovakia 4,097 

Dominican Republic i,S92 

France 68,707 

Germany 212,402 

Italy 1,687 

Jamaica 50 

Japan 1,280 

Netherlands 9,814 

Switzerland 203 

United Kingdom 2,318 

United States 154,756 

Total 468,216 

GOLD. SILVER. PLATINUM AND MANUFACTURES OF: 

Belgium 48 

France 5,089 

Germany 1,808 

Italy 6,748 

United Kingdom 7 

United States 7,8i7 

Total 21,517 

HATS AND CAPS: 

Belgium 63 

Cuba 75 

Czechoslovakia 1 ,100 

Dominican Republic 6,942 

France 232,358 

Germany 26,593 

Italy 150,246 

Netherlands 6,167 

Porto Rico 1.155 

Switzerland 285 

United Kingdom 53.050 

United States 14.699 

Total 492,733 

HIDES AND SKINS AND MANUFACTURES OF: 

Tanned hides and skins, curried, dyed or dressed — Ki''-^" 

Belgium 3 71 

Dominican Republic 2 20 

France 38 852 

Germany 81 1,112 

United Kingdom 19 530 

United States 16,904 260,04] 

Total 17,047 262,635 



APPENDIX: SCHEDULES 



159 



HIDES AND SKINS AND MANUFACTURES OF^ — Continued 

Boots, shoes and slippers — 

Belgium 

Canada 

Cuba 

Curagao 

Dominican Republic 

France 

Germany 

Italy 

Jamaica 

Netherlands 

Palestine 

Porto Rico 

Spain 

United Kingdom 

United States 

Total 

All other- 
Austria 

Bahama Islands 

Belgium 

Canada 

Cuba 

Curagao 

Dominican Republic 

France 

Germany 

Italy 

Japan 

Mexico 

Netherlands 

Norway 

Porto Rico 

Spain 

Switzerland 

United Kingdom 

United States 

Total 

IRON AND STEEL AND MANUFACTURES OF: 
Cast iron — 

Bars, beams, plates, columns, gratings and 

grates for furnaces — Kilos 

Belgium 97 

Germany 1,130 

Netherlands 14 

United Kingdom 3,243 

United States 34 

Total 

Baths, urinals and water closets — 

France 

Germany 

United States 

Total 

Kitchen utensils — 

Belgium 

France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 



Pairs 


Gourdes 


12> 
21 


787 

68 


51 
846 


1,089 
1,894 


137 

95,200 


1,442 
268,546 


1,313 


2,270 


2,221 


15,115 


187 


2,903 


728 


1,440 


13 
1,530 


40 
13,060 


I 


20 


142 

52,628 


2,153 

578,268 


155,091 


889,095 




403 




98 




531 




4 




12 




55 




68 




40,627 




6,640 




808 




9 

8 






508 

5 
77 
16 










18 




5,727 
368,207 

423,821 











41 
315 

9 

2,664 

106 



4,518 


3,135 


646 

I 

2,210 


378 

10 

3,631 


2,857 


4.019 


133.282 

61,890 

1,291 

5.505 

2,880 

610 


68,878 

31.603 

437 

3.877 


1.61S 
858 


205.458 


107,268 



i6o 



APPENDIX: SCHEDULES 



IRON AND STEEL AND MANUFACTURES OF — Continued 

Pipes and fittings — 

Dominican Republic 

France 

United States 

Total 

All other- 
Belgium 

Dominican Republic 

France 

Germany 

Netherlands , 

United Kingdom 

Unitec States 

Total 

Wrought iron, steel and malleable cast iron — 
Bars, beams, rods, plates and sheets — 

Belgium 

Cuba 

Dominican Republic 

France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 

Baths, urinals and water closets — 

Curagao 

France 

Germany 

Italy 

Netherlands 

United Kingdom 

United States 

Total 

Cutlery — 

Austria 

Belgium 

Cuba 

Dominican Republic 

France 

Germany 

Jamaica 

Netherlands 

United Kingdom 

United States 

Total 

Firearms — 

B elgium 

France 

Germany 

United States 

Total 

Kitchen and household utensils — 
Pots, kettles and pans, plain — 

France 

Germany , 

Netherlands 

United Kingdom 

United States 

Total 



Kilos 
660 


Gourdes 
60 


41 


196 


543,636 


270,463 


544,337 


270,719 


7,019 


5,533 


30 


100 


2,990 


3,922 


833 


1,397 


3. 511 


2,268 


8,790 


6,275 


6,937 


11,877 


30,1 w 


31,372 


60,397 

100 

12 

12,641 

56,415 

100,166 

774,481 

1,135,783 


32,300 

456 

2 

21,128 

28.867 

53,602 

448,001 

647.462 


2,140,085 


1,231,818 


159 
1,428 

4.721 
49 

1X2 

2,125 

25,391 


no 

2,346 

6,319 

138 

190 

3,975 


36,281 


33,985 


49,359 




360 




1,027 




42 




92 




64,669 




57,686 

685 

1,660 








4,549 

23.854 
154,624 

200 







^^= 




4,124 
182 






10,926 




15,432 

127 
709 
604 

577 
1,431 


88 
1,639 
1,009 
1,533 
1,013 


5,282 


3,538 



APPENDIX: SCHBDULES 



i6i 



IRON AND STEEL AND MANUFACTURES OF — Continued 

Other, plain — 

Austria 

Belgium 

Cuba 

France 

Germany 

Netherlands 

United Kingdom 

United States 

Total 

Other, enameled — 

Belgium 

France 

Germany 

Netherlands 

United States 

Total 

Nails and tacks — 

Belgium 

Dominican Republic 

France 

Germany 

Netherlands , 

United Kingdom 

United States 

Total 

Pipes and fittings — 

Belgium 

France 

Germany 

United Kingdom 

United States 

Total 

Railway track material — 

Belgium 

Germany 

United States 

Total 

Structural iron — 

France 

Germany 

Netherlands 

United States 

Total 

Tools and implements — 

Belgium 

Dominican Republic 

France 

Ge rmany 

Italy 

United Kingdom 

United States 

Total 

Wire, galvanized or not — 
Barbed — 

Belgium 

Germany 

Netherlands 

United States 

Total 



Kilos 



3,226 


2 
1,895 


3 


5 


1,102 


2,459 


46,429 


67,863 


800 
4,81 5 

20,74^ 


1,271 
7,64 ^ 


31,453 




77,118 


112,591 


4,831 

6,566 

289,383 

17,827 

8,640 


4,118 

7,788 

341,523 

19,698 

14,107 


327,247 


387,234 


33,880 

IIP 

II 


12,054 

65 
81 


11,488 
12,885 

i7,26j 
261,487 


5,413 

4,747 

25,751 

152,085 


337,124 


200,196 


3,250 

930 

2,844 

13 
222,760 


4,239 

749 

1,467 

26 

175,215 


229,797 


181,696 


1 1 ,260 

860 

9,790 


12,366 

571 

7,643 


21,910 


20,580 


15,488 
7,206 

435,288 


35,205 

1,765 

7,644 

235,367 


494,755 


279,981 


22 

39 

3,257 
2,415 

'. 762 
27,097 


10 

45 

10,318 

6,850 

I 

2,976 

1 12,087 


33,593 


132,287 


13,663 

27,744 

9.337 
80,008 


5,434 

12,235 

3,303 

24,670 


130,752 


45,642 



l62 APPENDIX: SCHEDULES 

IRON AND STEEL AND MANUFACTURES OF — Continued 

pjojn Kilos Gourdes 

Belgium 456 262 

Dominican Republic 50 30 

France 21 59 

Germany 4.620 1,5-23 

United States 14,581 14,842 

Total 19,728 16,716 



All other — 

Belgium 408 280 

Dominican Republic 136 140 

France 13 40 

Germany 1,903 i>477 

United States I4,578 7,6i8 

Total 17^38 9,555 

All other- 
Bahama Islands ^ 91 

Belgium 17,999 

Canada 1 5 

Canal Zone 4,142 

Cuba 1,079 

Curagao 52,852 

Denmark 88 

Dominican Republic 308 

France 50,185 

Germany 97,574 

Italy 775 

Jamaica 2,250 

Japan 130 

Netherlands 18,541 

Norway 426 

Porto Rico 64,221 

United Kingdom 41 ,042 

United States 710,405 

Total 1,062,136 

MACHINERY AND APPARATUS: 

Electrical machinery, apparatus and appliances — 

B elgium 986 

Canal Zone i ,828 

Cuba 289 

Dominican Republic 150 

France 30,958 

Germany 11,264 

Jamaica 359 

Netherlands 1,118 

United Kingdom 13,842 

United States 705,080 

Total 765,874 

Power pumps — 

France 250 

Germany 3,875 

Netherlands 912 

United States 8,018 

Total 13,055 

Sewing Machines — 

Dominican Republic 698 

France 349 

Germany 29,758 



APPENDIX; SCHEDULES 



163 



MACHINERY AND APPARATUS — Continued 

Sewing machines — Continued ' Gourdes 

Netherlands ' 3)788 

Porto Rico 100 

United States 4I,I55 

Total 75,848 



Sugar machinery- — 

Dominican Republic 25,314 

France 86 

Germany 360 

United Kingdom 84,176 

United States 191,784 

Total 301.720 

All other- 
Belgium 16,036 

Canada 26 

Canal Zone 209 

Cuba 149 

Curacao 50 

Dominican Republic 6,593 

France 1 15,705 

Germany 78, 100 

Italy 32 

Jamaica 3,219 

Netherlands 4,082 

Porto Rico 410 

S'^-ain 22 

Syria 15 

United Kingdom 41.155 

United States i ,405,871 

Venezuela 284 

Total 1,671,9 58 

MATCHES: Kilos 

Belgium 75,038 133,943 

Denmark 645 1,156 

Dominican Republic 4,500 6,26s 

France 190 439 

Germany 41,919 58,396 

Netherlands 2,826 5,386 

Sweden 194 360 

United States 29,720 56,908 

'^°^^1 155,032 262.853 

MUSICAL INSTRUMENTS AND PARTS OF: ' 

Belgium g^ 

Cuba 

Dominican Republic 2140 

g-ypt :::::::::::;:;:::::::: 'lo 

France 

Germany f?' ■; 

Italy..... '6'°-^^ 

Netherlands '.''^';;;;;!;;;;;!;;;;';';;;;;; ^iQd 

Switzerland "J 

United Kingdom .. „^^^ 

United States ^7^^^ 

Total 7rf^-,~c 

OILS. MINERAL: ^=:^ - 

Fuel oils — 

^^"^^ 2°"^ 462,622 83,9S8 

%'^:^^: 463,580 59.761 

^"'^^1,^;=^;^^ ■::::::::::::::::::::::::■::.■:.:■::;;:;;:;:::;;::::_ 239^52 ji.505 

■ 1,165,254 195.228 • 



164 



APPENDIX: SCHEDULES 



OILS, MINERAL — Continued 

Gasoline ' Litres Gourdes 

Curagao 1,176,547 404,513 

France 3 34 

Germany 7 7 

Jamaica 384,144 183,538 

Porto Rico 1,713,454 666,451 

United States 2,272,765 861,347 

Total 5,546,920 2,115,890 

Kerosene — 

Curagao 634,232 Ii7,90i 

United States 4,024,06/ 1,096,976 

Total 4,658.299 1,214,877 

Lubricating oil — Kilos 

Austria 652 366 

Belgium i 

Canal Zone ; i 

France 1,438 997 

Germany 210 97 

United States 363,043 297,40 1 

Total , 365,343 298,863 

All other- 
Bahama Islands 137 

Dominican Republic 127 

France 7,659 

Germany 1,909 

United Kingdom 214 

United States 1 14,487 

Total 124,533 

PAINTS, PIGMENTS, VARNISHES, INKS, COLORS AND DYES: 

Paints and pigments — 

Dominican Republic 125 256 

France 3,887 2,579 

Germany I34,S69 75,714 

Mexico 3 8 

Netherlands 4,015 2,571 

United Kingdom 5,965 5,726 

United States 246,390 290,156 

Total 394,953 377,oio 

Printing and lithographing inks — 

France 24 148 

Germany y-j 663 

United Kingdom 95 148 

United States 635 2,978 

Total 831 3,937 

All other- 
Belgium 997 

Canada 13 

Canal Zone 27 

Dominican Republic 35 

France 36,829 

Germany 14,684 

Japan 3 

Netherlands 2,196 

United Kingdom 3,694 

United States 174,967 

Total 233,445 



APPENDIX: SCHEDULES 



165 



PAPER AND MANUFACTURES OF: Gourdes 

Austria 5 

Belgium 2,294 

Canada 382 

China 310 

Cuba 385 

Curagao 909 

Czechoslovakia 81 

Denmark 4,128 

Dominican Republic 25 

France 91,271 

Germany 128,521 

Italy 2,310 

Jamaica c^j^ 

Netherlands 13,996 

Spain ' 38 

Sweden 6 

Switzerland 21 

Syria 3 

United Kingdom 2,578 

United States 347,687 

Virgin Islands ' 88 

Total 595,613 

PERFUMERY, COSMETICS AND OTHER TOILET PREPARATIONS: 

Belgium 42 

Cuba 31 

Curasao 43q 

Dominican Republic 26 

France '__[[ 289,288 

Germany i j g^ -^ 

Italy 9^027 

Netherlands j gey 

Porto Rico '2C8 

United Kingdom 5-,, 

United States j^j oog 

Virgin Islands j'ooo 

Total ^ 455J93 

PLATED WARE, GOLD AND SILVER: 

Austria 137 

Belgium 140 

Canal Zone 220 

Czechos lovakia j 030 

France ig^^oi 

Germany 8,204 

Italy 1^095 

Netherlands ^^. 

Spam jjg 

United Kingdom j^_ 

United States 29 2^7 

Total ■ _ 60,86 3 

RATTAN, BAMBOO. STRAW. PALM LEAF AND ANALOGOUS 
MATERIALS AND MANUFACTURES OF: 

Bahama Islands 5 

Canada 2 

China 950 

Curagao j e 

Dominican Republic ^nc 

France '.'.['.'.'.'.'.'.'.'.''.. 9,162 

Germany t 782 

Italy ' y 

j^pap ';!;;";;':;;:::;':;;■ 2,211 

Mexico 2 

Switzerland , 



i66 



APPENDIX: SCHEDULES 



RATTAN, BAMBOO, STRAW, Etc. — Continued Gourde; 

United Kingdom 5o8 

United States 10,999 

Total 30,140 

RUBBER AND xVlANUFACTURES OF: 

Belgium ii,736 

Canada 29 

Canal Zone 23 

Dominican Republic 2,000 

France 7i,39i 

Germany 4,156 

Italy 333 

Japan 399 

Netherlands 9.265 

Spain 2 

United Kingdom 4,783 

United States , 864,117 

Total 968^33 

SILK AND MANUFACTURES OF: 

Belgium 976 

Canada 20 

Canal Zone 6,669 

China 1,158 

Cuba 175 

Denmark 10 

Dominican Republic 147 

France 211,826 

French Indo China 441 

Germany 35,Oo6 

Italy 33,636 

Jamaica 90 

Japan 20,716 

Netherlands 9 

Spain 3 

Switzerland 4,489 

United Kingdom 7,136 

United States 181 ,846 

Total 504,352 

SOAP: Kilos 

Belgium 340 288 

France 16,539 14,042 

Germany 46 67 

Italy 25 61 

Netherlands 11,723 10,259 

United Kingdom 156,264 123,049 

United States 3,891,992 3,044,459 

Total 4,076,929 3,192,235 

STONES AND EARTHS AND MANUFACTURES OF: 

Belgium 1,789 

Dominican Republic 16 

France 16,485 

Germany 9,769 

Italy 1,782 

Netherlands 1,874 

Porto Rico 10 

Spain 1,230 

United States 27,630 

Total 65,215 



APPENDIX: SCHEDULES 



167 



TIN, LEAD, ZINC, AND OTHER METALS AND MANUFACTURES OF: 
Lumps or ingots — 

France 

Germany 

United Kingdom 

United States 

Total " 

All other- 
Belgium 

Czechos lovakia 

Dominican Republic 

France 

Germany 

Italy 

Japan 

Netherlands 

Switzerland 

United Kingdom 

United States 

Virgin I sland =; °. 

Total 

TOBACCO AND MANUFACTURES OF: 

Leaf tobacco — Kilos 

Dominican Republic 396 

France 2 

Jamaica 46 

United States 46,397 

Total 46,841 

Cigars — Number 

Dominican Republic 1,314 

France 6 

Germany 36 

Netherlands 3 

Porto Rico 120 

United Kingdom 2 

United States 126 

Total 1,607 

Cigarettes — 

Belgium 75 

Dominican Republic 3,340 

Egypt 240 

France 2,840 

Germany 62,589 

Netherlands 50 

Syria no 

United Kingdom 200 

United States 21,069,993 

Total 21,139,437 

All other- 
Canada 

France 

Germany 

Netherlands 

Palestine 

United States 

Total 



Gourdes 

563 

1,571 

1,569 

17,289 



20,992 



426 
96 

57 
33,035 

51,510 

365 
13 

172 
21 

2,537 
84,673 



172,993 



1,165 

10 

213 

88,604 



89,992 



30,722 
136 

549 

40 

3,015 

55 
3,234 



37,751 



12 

44 

1,108 

6 

3 

18 

329,157 



330,422 



10 

126 

30 

10 

6 

18.505 



18,687 



i68 



APPENDIX: SCHEDULES 



WOODS AND MANUFACTURES OF: 

Boards, planks and beams — Cubic meters Gourdes 

Curasao .42 66 

Dominican Republic 8.50 290 

United States i5,549-02 1,701,264 

Total i5>557-94 1,701,620 

Furnitures — 

Austria 406 

Belgium 4.493 

Canal Zone i,542 

Cuba 300 

Dominican Republic 240 

France 28,927 

Germany 94,082 

Italy 5 

Japan 354 

Netherlands 300 

United States 132,978 

Total 263,627 

All other— 

Bahama Islands '. 14 

Belgium 2,381 

Cuba 5 

Curasao 325 

Czechoslovakia 150 

Dominican Republic lOO 

France 55,561 

Germany 40,786 

Italy 80 

Japan 2,329 

Mexico 4 

Netherlands 2,997 

United Kingdom 3,488 

United States 303,180 

Virgin Islands 176 

Total 411,576 

WOOL, BRISTLES. HAIR, AND MANUFACTURES OF: 

Belgium 2,634 

Cuba 240 

Dominican Republic 223 

France 179,434 

Germany 50,016 

Italy 115,533 

Jamaica 373 

Japan lag 

Mexico 3 

Netherlands 1 1 ,301 

Switzerland '29 

United Kingdom 139,495 

United States 77,829 

Total 577,238 

ALL OTHER ARTICLES OF IMPORTATION: 

Austria ; 377 

Bahama Islands ^^ 

Belgium t -q, 

L-anada yy 

Canal Zone 2 220 

Cuba '.ZZZZ; '606 

Curasao .- 

Czechoslovakia j ggg 

Dominican Republic I4'i'58 



APPENDIX: SCHEDULES 



169 



ALL OTHER ARTICLES OF IMPORTATION — Continued Gourdes 

Egypt 3 

France 84,581 

Germany 55.795 

Italy 10,363 

Jamaica 1,938 

Japan 1,909 

Mexico 5 

Netherlands 4,057 

Porto Rico 8,445 

Spain 1,215 

Switzerland 120 

United Kingdom 13,253 

United States 241,594 

Total 443458 



170 



APPENDIX: SCHEDULES 



SCHEDULE No. 2 

QUANTITY AND VALUE OF EXPORTS FROM HAITI, BY COUNTRIES 

OF DESTINATION 
OCTOBER. 1926 — SEPTEMBER, 1927 

ANIMALS, LIVE: 

Poultry-^ K.los Gourde. 

Canal Zone ^^ ^^ 

Curagao o? ^i? 

Total 79 220 

BEESWAX: 

France 44 I39 

Germany 563 I^IQ 

United States 3,48 8 12,225 

Total 4,095 13,783 

CACAO, CRUDE: 

Denmark 6,862 6,490 

France 614,007 639,341 

Germany 256,574 272,447 

Italy 28,391 30,477 

Netherlands 27,746 29,785 

United States 696,399 702,393 

Total 1,629,979 1,680,9 33 

CANE AND MANUFACTURES OF: 

Bownet— 

Bahama Islands • I47 45 

CASTOR BEANS: 

United States 41,263 13^490 

COCONUTS: 

France 1,028 692 

COFFEE: 

Bahama Islands * 185 360 

Belgium 1,677,379 3-332,369 

Canada 100,227 190,250 

Cuba 1,628,773 2,944,522 

Denmark 3,020,169 6,130,842 

Dominican Republic 360 512 

Ninland 73-932 148,293 

France 15,986,143 31,833,816 

French Africa 12,074 24,962 

Germany 756.827 1,515,463 

Italy 1,249,629 2,535,313 

Japan 20,800 41,015 

Martinique 8,615 12,570 

Netherlands , 1,104,571 2,161,102 

Norway 292,663 599,850 

Spain 1,349,529 2,613.415 

Sweden 319,086 663,490 

United States 1,064,022 2,116,90.1 

Venezuela 28,000 56,832 

Total 28,692,984 56,921 ,970 

COTTONSEED: 

Denmark 49i,930 - 80,662 

United Kingdom 4,254,286 510,803 

Total 4,746,216 591.46", 



APPENDIX: SCHEDULES 17^ 

COTTONSEED FERTILIZER: Kilos Gourdes 

Germany 5,363,266 306,459 

Netherlands 974 49 

United Kingdom 970 49 

Total 5,365,216 306,557 

DYE WOODS: 

Logwood — 

France 5,063,619 466,864 

Germany 445,000 41,020 

Italy 2,373,600 218,846 

Netherlands 906,160 83,39,5 

United Kingdom 105,000 9,681 

United States 19,190,804 1,769,3 9: 

Total 28,084,183 2,589,206 

Fustic- 
France 6,720 500 

United States 3,000 1,000 

Total 9,720 1,50 

Mangrove bark — 

Dominican Republic 950 210 

France 310 150 

Porto Rico 131,804. 20,350 

Total 133,064 20,7 10 

Annatto — 

France 3,038 2,300 

FIBERS, VEGETABLE: 
Cotton, raw — - 

Belgimn 47,374 67,073 

France 2,053,256 3,039,123 

Germany 1,206,89s 1,852,068 

Netherlands 47,314 77,421 

United Kingdom 1,511,498 2,250,56 

United States , 34,608 48,832 

Total 

Sisal — 

France 

FOODSTUFFS, MISCELLANEOUS: 
Biscuit — - 

Dominican Republic 

Fruits — 

Bahama Islands 170,278 24,853 

Canal Zone 6,89.^ 562 

Curagao 63 25 

Dominican Republic 3,042 236 

France i ,750 735 

Germany 6,924 800 

United States 132,075 48,660 

Total 321,026 75,873 

Grains — 
Corn — 

Bahama Islands 8,779 1.655 

Curagao 37 10 

France 00 26 

Total 

Millet- 
Bahama Islands 

Dominican Republic 

Total 



4,900,945 


7,334,573 


8,463 


6,347 


457 


266 







8,906 


1,691 


4,276 
32 


130 
4 


4,308 


134 



Kilos 
145,886 


Gourdes 
273,450 


61 

2,223 


25 

775 


2,284 


800 


1,611 

761 


726 

243 


2,372 


969 


141 

1,775 


T(X) 
700 


1,916 


Roo 


82 


54 


210 

1,773 
685 


30 

519 
179 


2,66S 


728 



172 APPENDIX: SCHEDULES 

FOODSTUFFS, MISCELLANEOUS — Continued 

Nuts- 
Cashew — 
United States 

Sesame — 

Bahama Islands 

Cuba 

Total 

Peanuts — 

Bahama Islands 

Dominican Republic 

Total 

Peas — 

Bahama Islands 

Curagao 

Total 

Rice — 

Dominican Republic 

Spices — 

Bahama Islands 

Canal Zone 

United States 

Total 

Sweet potatoes — 

Bahama Islands 3,104 

Vegetables, fresh — 

Bahama Islands 

Dominican Republic 

Canal Zone 

Curasao 

United States 

Total 

GUMS AND RAISINS: 

United States 

HAIR, ANIMAL: 

France 

Germany 

Total 

HIDES AND SKINS AND MANUFACTURES OF: 

Cow hides — 

Dominican Republic 

France 

Germany 

United States 

Total 

Goat skins — 

Dominican Republic 

United States 

Total 

Leather, tanned — 

Bahama Islands 

France 

Porto Rico 

Total 



7,693 

273 

18,104 

66 

6,049 


689 
45 

3,152 
25 

2,073 


32,185 


5,984 


1,436 


1,760 


827 

684 


725 

375 


1,511 


1,100 


68 

305 

3,074 

4,275 


222 

240 

7,500 

5,973 


7,722 


13,935 


200 
181,980 


670 
613.^05 


182,180 


613,775 


10,734 

338 

2,214 


7,591 

788 

3,882 


13,286 


12,261 



APPENDIX: SCHEDULES 173 



HIDES AND SKINS AND MANUFACTURES OF — Continued 

Shoes — 

Jamaica 

HONEY: 

France 

Germany 

United Kingdom 

Total 

HORN: 

France 

Germany 

Total '. 

LIQUORS AND BEVERAGES: 

Rum — 

Bahama Islands 

B elgium 

Dominican Republic 

France 

Germany 

Total 

Kola- 
Bahama Islands 

ORANGE PEEL: 

France 

Germany 

United States 

Total 

PLANTS: 

Germany 

RUBBER: 

United States 

RUBBERSEEDS: 

Canal Zone 

POTTERY: 

Bahama Islands 

Dominican Republic 

Total 

SHELLS: 

Conch — 

France 

Turtle- 
Bahama Islands 

France 

Germany 

Italy 

United Kingdom 

United States 

Total 

SILVER BULLION: 

United States 

STRAW AND MANUFACTURES OF: 

Fan — 

Germany 10 





Pairs 
2 


Gourdes 

3^ 




Kilos 

257,916 

516,377 

13,534 


245,734 

492,531 

12,884 




787,827 


751,149 




1,043 
1,98* 


365 
487 








3,027 


852 




Litres 
1,387 

12 
13,935 

15 

8 


1,354 
30 

7,482 
40 

50 




15,357 


8,956 




630 


700 




Kilos 

175,162 
27,050 

5,815 


50,255 
5,700 

1,795 




208,027 


57,750 




i6o 


250 




102 


4,125 




30 


100 




160 
2,071 


50 
382 




2,231 


432 




610 


200 




45 

168 

80 

12 

79 r 

179 


1,600 
Iljl9i 

2.800 

500 

42,350 

8,662 




1,275 


67,103 




59 


2,500 



Hat- 
Dominican Republic 



174 APPENDIX; SCHEDULES 

SUGAR, RAW: Kilos Gourdes 

Canada 4,618,081 1,707,500 

Belgium 1,672,560 572,975 

United Kingdom 3,550,735 1,122,250 

United States 22 10 

Total 9,841,398 3.402,735 

SYRUP: - 

Bahama Islands 4,740 906 

TOBACCO AND MANUFACTURES OF: 

Cigars Number 

Germany lOO 39 

Cigarettes — 

Virgin Islands 30,000 1,000 

Leaf tobacco — Kilos 

United States I5 38 

WOOD: 

Bayahonde (railroad ties) — 

Bahama Islands 692 I75 

Dominican Republic 1,000 250 

Total 1,692 425 

Lignum vitae — 

Belgium 19,608 2,827 

Denmark 22,524 3,248 

France 229,195 33,044 

Germany 16,628 2,398 

United States 405,849 58,5 21 

Total 693,804 100,03 8 

Mahogany Cubic meters 

Canal Zone 1.63 1,375 

Germany i.oo 1,000 

United States 876 3^i_5 

Total 11-39 5.690 

Wooden furniture — Kilos 

Canal Zone 150 64 

Dominican Republic 222 150 

Germany 3.500 7,500 

Jamaica 100 60 

United States 790 960 

Total "~ 4,762 8,734 

REEXPORTS: ' 

Bahama Islands i.i33 

Canada 320 

Canal Zone I2i,545 

Colombia 480 

Cuba 4,520 

Curagao 296,655 

Dominican Republic 20,363 

France 7,990 

Germany 243,435 

Guadeloupe 40 

Italy 1.000 

Jamaica 7,400 

Netherlands 15,625 

Peru 38 

Porto Rico 582,692 

United Kingdom 750 

United States 284,914 

Venezuela 5,064 

Total 1,593,064 



APPENDIX: SCHEDULES 



175 



SCHEDULE No. 3 

CUSTOMS RECEIPTS, BY SOURCES, BY PORTS, AND BY MONTHS, 

FISCAL YEAR 1926-27 
AQUIN 




BELLADERE 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



559-25 


23.65 


1,394.08 


13-75 


605.95 
1 ,469.80 




7-70 


737.10 


5.23 


1 ,092.00 


7-51 


746.27 


6.45 


631.03 


I 1.08 


879-67 


1 1 .00 


703.08 


6.60 


3,964. 1 8 


9.90 


406.80 







150.10 



165.35 



582 


90 


1,407 


83 


605 


95 


1.477 


50 


742 


33 


1,099 


51 


752 


72 


643 


01 


905 


92 


709 


68 


3.974 


oX 


556 


90 


13.458 


33 



CAP HAITIEN 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total... 



270,069 


68 


163,516.25 


215-70 


433,801.63 


222,896 


54 


186,535.76 


245.05 


409,677.35 


191,345 


09 


I 65,013.86 


827.21 


357,186.16 


146,393 


52 


142,365. 16 


181.85 


288.940.5 3 


157.094 


68 


124.804.52 


238.40 


282. 137.60 


147.951 


63 


94,992.49 


217.45 


243,161.57 


131. 174 


44 


60,309.82 


21 2.00 


I 9 I ,696. 26 


I 59.208 


47 


61,625.95 


21 5.00 


221,049.42 


113.874 


I I 


19.996-52 


192.35 


134,062.98 


131,688 


74 


39,214.22 


233.65 


171,136.61 


224,714 


52 


23,902.65 


148.00 


248,765.17 


215,964 


75 


56,35675 


589.05 


272,910.55 


2,1 I 2.376 


17 


1,138,633.95 


3. 515-71 


3,254,525.83 



CAYES 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 



348.1 18.50 


125,859 


15 


27 1 .626.75 


121,815 


33 


224,313.55 


152,137 


5b 


132,507.13 


110,981 


64 


1 1 0,864.2 I 


I 25,042 


23 


133,370.96 


130.273 


49 


172,314.73 


81,559 


41 


1 66,164.27 


46,420 


80 


1 69,568.64 


31.589 


90 


244,1 26. 14 


15.053 


92 


253,181.81 


T4.953 


53 


178,121.52 


43.843 


2 1 


2,404,278.21 


999.530 


17 




474,464 
393-778 
376.751 
243.829 
236.396 
263.904 
254.372 

213,118 

201,372 

259.353 
268.397 
222.368 



4,299.17 3,408.107.55 



64 



176 



APPENDIX; SCHEDULES 



SCHEDULE No. 3— Continued 

Customs Receipts, by Sources, by Ports, and by Months, 
Fiscal Year ig 26-27 — Continued 

GLORE 



October. 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



Importation 


Exportation 


Miscellaneous 


Gourdes 
I 00.26 
200.50 
177.70 
161.00 
261.00 
529.05 
512,15 
255.85 
33365 
21 2.50 
358.80 
365.85 


Gourdes 

1.65 

•5 5 

2.00 


Gourdes 






9.00 
23.00 
28.00 
I 3.00 

6.00 














2.00 










3.468.31 


85.20 







05 



Gourdes 
101.91 
201 

179 
161 
270 

55 = 

r ^ O 

j6 8 
339 
2 I 2 



360 
365 



00 



GONAIVES 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



87,106 


28 


93.534 


72 


82,307 


65 


83.873 


45 


69,974 


55 


79.024 


85 


99,064 


40 


78,778 


65 


70,072 


78 


64, 1 59 


42 


65,0^4 


4- 


95,843 


68 


968,824 


85 



99,127 


09 


72,786 


4« 


116,091 


80 


84,685 


63 


94.508 


46 


86,639 


49 


52,145 


55 


38,914 


97 


32,332 


14 


7.334 


02 


3,894 


73 


7.175 


28 


695,639 


64 



284 


50 


277 


35 


396 


35 


255 


25 


345 


55 


33b 


50 


1,146 


05 


347 


00 


223 


80 


232 


70 


178 


45 


203 


88 


4,227 


98 



186,5 17 


87 


166,598 


55 


198,795 


80 


168,814 


33 


164,828 


56 


166.000 


84 


I 52,360 


60 


I I 8,040 


62 


r 02,628 


72 


71.726 


14 


69.157 


60 


I 03,222 


84 


1,668,692 


47 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



21 6,645 


89 


I 33,296.12 


178,533 


55 


I 80,508.21 


I 80,526 


02 


289,854.72 


73.802 


79 


243,957.21 


71.332 


bb 


211,41 0.93 


1 14,673 


9« 


187,097.93 


107,634 


60 


I 18,326.80 


74.767 


03 


80,7 I 5.98 


87.745 


02 


44,9 12.08 


79.0 I 


89 


30,1 89.38 


100,797 


81 


15.318.51 


125,574 


78 


2 1.824.61 


1,411.045 


02 


1,557,412.48 



257-95 
647.64 
282.10 
I 89.20 
1.767-55 
158.60 
439.90 
216.69 
267.10 
1 90.66 
134.00 
156.60 



4.707-99 



350.199 
359.689 
470,662 
317.949 
284,5 I 1 
301,930 
226,40 I 
155,699 
132,924 
1 09,390 
1 I 6,250 
147.555 



2,973,165.49 



JEREMIE 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



64 


568 


93 


85 


376 


80 


78 


184 


86 


52 


228 


65 


52 


306 


58 


56 


908 


76 


45 


986 


40 


59 


410 


85 


49 


515 


10 


41 


513 


42 


39 


640 


q8 


68 


451 


64 


694. 


092 


97 



101,377.32 
96,056.74 

110,516.96 

51,553.27 

41,1 96.85 
59,601.83 
54,1 I 7.06 

56,350.19 

26,796.66 
26,961. 1 9 
21,190.45 
21,41 8.07 



667,136.59 



195 

304 

1,501 

266 

387 
392 
185 
285 
172 
255 
284 
303 



4,434.82 



166 

181 

I 90 

I 04 

93 

I 16 

I 00 

116 

76, 

68, 

61, 

90, 



,141 
,638 
203 
,048 
891 
902 
289 
902. 
484. 
729. 
I 15. 
173- 



1,365,664.38 



APPENDIX: SCHEDULES 



177 



SCHEDULE No. 3 — Continued 

Customs Receipts, by Sources, by Ports, and by Months, 
Fiscal Year ig26-2y — Continued 
MIRAGOANE 



Month 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



Importation 




Exportation 


Miscellaneous 


Total 




Gourde.; 


Gourdes 


Courdei 


Courdei 


42,410.35 


19,565.67 


268.80 


62,244 


82 


I 9,805 


13 


23,696.60 


298.00 


43.799 


73 


27,402 


25 


54,814.61 


342.80 


82,559 


6'j 


51.147 


23 


39,920.75 


294.05 


91.362 


03 


33.070 


I I 


43,194.46 


305.65 


76,570 


22 


22,515 


48 


38,081.71 


317.87 


60,9 I 5 


Ob 


18,267 


16 


35.666.3 I 


249.50 


54.182 


97 


23.545 


21 


21.089.14 


230.70 


44.865 


05 


41.461 


05 


32.520.03 


239.00 


74.220 


08 


21,225 


Q2 


I 0,869.15 


210.00 


32.305 


07 


31.331 


67 


9,247.80 


175.40 


40,754 


«7 


39.745 


7« 


1 ,640.63 


I 34.00 


41,520.41 


371.927 


34 


330,306.86 


3,065.77 


705,299 


97 



OUANAMINTHE 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



938 


57 


2,202 


4b 


1 ,004 


15 


1,034 


30 


564 


35 


1.539 


35 


723 


75 


508 


45 


351 


55 


1,223 


74 


1 ,024 


qb 


815 


60 


1 1,931 


23 



31.84 
44.49 

12.35 
27.40 
17.65 
41.71 

9-37 
62.4 I 



247.22 



PETIT GOAVE 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



85,178.56 
67,709.14 
64,197.58 
63,041 .76 
62,202. 1 9 
49,863.05 
45-57I95 
43,936.67 
44,034.33 
44.517-99 
44,701.89 
5 0,209.40 



665,164.5 I 



I 64,1 30.46 

I 29,928.79 

241,775.86 

187,974-41 

205,981.85 

201,929.1 2 

144,076.24 

65,888.63 

53,518.27 

37,770.01 

19,992.45 

25,028.76 



,477,994.85 



338.00 



338.00 



938 

2,202 

1.342 

1.034 

596 

1.583 

736 

535 

369 

1,265 

1.034 

878 



I 2,5 I 6.45 



85 



251-55 


249,560.57 


424.80 


198,062.73 


460.00 


306.433.44 


356.75 


251,372.92 


386.40 


268,570.44 


417.83 


252,21 0.02 


306.80 


189,954 99 


742.10 


110,567.40 


1,330.1 1 


98,882.71 


615.96* 


81,672.04 


371-34 


65,065.68 


338.15 


75,576.31 


4.769.89 


2,147,929-25 



PORT AU PRINCE 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



1.399 


1 20 


62 


1,265 


295 


67 


1.237 


41 I 


67 


995 


77« 


04 


931 


523 


27 


1,065 


317 


24 


899 


823 


49 


1,013 


208 


17 


1,082 


145 


91 


1,125 


52Q 


82 


1,178 


186 


83 


1,409 


759 


40 


13.603 


I 00 


13 



177.758 


87 


240,558 


95 


349,070 


85 


290,287 


89 


306.087 


08 


252,974 


79 


I 64.264 


1 I 


81.792 


46 


88,741 


00 


41,016 


69 


31,104 


45 


35.581 


92 


2,059,239 


o5 



4.1 
4.I 
3.4 



2.4 
3.1 
2,0 
1.4 
2,7 
3.3 
3.3 



17 


35 


37 


45 


09 


05 


84 


80 


35 


47 


77 


05 


24 


28 


I 


30 


61 


45 


57 


65 


74 


00 


93 


52 



1,580,996 

1,509,992 

1,589.89 I 
1,288,950 
1,240,445 
1,320,769 
1,067,2 1 I 
1,097,0 1 o 

1,172,348 

1, 1 69,304 
1,212,665 

1,448,734 



35,982.37 15,698,321.56 



178 



APPENDIX: SCHEDULES 



SCHEDULE No. 3 — Continued 

Customs Receipts, by Sources, by Ports, and by Months, 
Fiscal Year ig26-2y — Continued 
PORT DE PAIX 



October, 1926 

November 

December 

January, i 927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



Importation 


Exportation 


Miscellaneous 


Gourrfes 


Gourdes 


Gourdes 


75,874.53 


74,834.97 


176.15 


8 1 ,095 


91 


82,149 


86 


216.35 


86,134 


63 


80,468 


95 


I 68.00 


41,020 


73 


50.758 


5« 


202.65 


37.900 


5! 


7 1 .803 


91 


341.25 


32,916 


95 


40,001 


27 


288.25 


28,937 


«7 


43.531 


74 


I 16.81 


47.565 


32 


19,122 


g'i 


220.75 


52,461 


51 


26,523 


19 


122.35 


38,374 


94 


13.043 


75 


196.50 


32,308 


45 


3.548 


75 


I 07.00 


35.359 


38 


25.376 


2-7 


174.50 


589,950 


73 


531.164 


22 


2.330.56 



Total 



Gouri/<'.s 

150,885.65 

163,462.12 

166,771.58 

91,981.96 

I I 0,045.67 

73,206.47 

72,586.42 

66,909.05 

79,107.05 

51,615.10 

35,964.20 

60,9 10.15 

1,123,445.51 



SAINT MARC 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



54,098.85 


55.726 


19 


439 


96 


I 10,265 


CO 


43.796.53 


49.117 


67 


398 


92 


93.313 


I 2 


69,454.66 


94.185 


6S 


441 


15 


1 64,08 I 


49 


70,608.27 


36,546 


97 


320 


40 


107,475 


64 


64,236.86 


29.875 


70 


416 


40 


94.528 


yo 


90,465.2 I 


36,377 


03 


597 


00 


127,439 


24 


76,616.85 


47,562 


37 


386 


22 


124,565 


44 


68,956.25 


30,270 


31 


440 


4» 


99.667 


CA 


53.53320 


12,805 


«3 


485 


06 


66,824 


09 


29,665.68 


43.942 


82 


344 


69 


73-953 


10 


50,61 3.46 


9,812 


18 


328 


30 


60,753 


94 


43.471-73 


6,978 


47 


756 


35 


51,206 


54 


715.517-54 


453.201 


22 


5.354 


93 


1.174.073 


69 



ALL PORTS 



October, 1926 

November 

December 

January, 1927 

February 

March 

April 

May 

June 

July 

August 

September 

Total 



2,644,849 


57 


2.333.531 


01 


2,243,126 


46 


1,713.108 


29 


1.597.592 


cV 


1,797.197 


«7 


1,627,396 


3i 


1.737.055 


06 


1.766,069 


07 


1,821,987 


32 


2.026,084 


74 


2,264,1 83 


61 


23.572,181 


41 



I.I 18,874 


28 


1. 193. 678 


27 


1 .67 1 .624 


97 


1,248,417 


97 


1.280,891 


74 


1,146,739 


55 


808,885 


95 


504,408 


97 


378,601 


15 


265,517 


41 


I 52,986 


77 


245,286 


38 


I 0,01 5,913 


41 



6,734-57 


3,770,458 


42 


7,226.46 


3.534.435 


74 


8,516.58 


3,923,268 


! 


5.351-80 


2,966,878 


06 


7,609.79 


2,886,093 


6j 


5,522.52 


2.949.459 


94 


6,743.56 


2,443,025 


«4 


5,364.69 


2,246,828 


72 


4.742.97 


2,149,413 


■'9 


4,001.03 


2,091,505 


76 


5,363.1 1 


2.184,434 


62 


6,604.33 


2,516,074 


J2 


73,781.41 


33,661,876 


23 



APPENDIX: SCHEDULES 



179 



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2 

Ui 

J 
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3.259-68 

2,000.00 

3 12.60 

1,201.50 

722.50 
738.50 

837-52 

1 ,635.60 

924.90 

4,286.05 
25.00 

1. 365. 81 
31.40 




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