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i 



Sarbait) (l^ollege librars 
UNITED STATES GOVERNMENT 




ANNUAL REPORT OF THE 



Governor of Porto Rico 



FOR THE FISCAL YEAR 
ENDING JUNE 30 



1907 • 




WASHINGTON 
CX)VERNMENT PRINTING OFFICE 

1907 






Harvard College Library 

JUL 2 1909 

From the 

U. S. Gov<3,rnment. 



J" . 



i3 / •i-ttttuvf** .r-j «»* 



MESSAGE OF THE PRESIDENT. 



The Senate and House of Representatives: 

I transmit herewith for the information of the Congress the annual 
report of the governor of Porto Rico for the fiscal year ending Jime 
30, 1907. 

Theodore Roosevelt. 
The White House, 

December 12^ 1907. 



The PnEsroENT : 

The undersigned, the Secretary of State, has the honor to lay 
before the President the annual report of the governor of Porto 
Rico for the fiscal year ending June 30, 1907. 

This report was sent to the Secretary of State and is transmitted 
to the President in pursuance of the requirements of the act of Con- 
gress approved April 12, 1900, entitled "An act temporarily to pro- 
vide revenues and a civil government for Porto Rico, and for other 
purposes." 

In view of the joint resolution approved March 30, 1906, entitled 
" Joint resolution to correct abuses in the public printing and to pro- 
vide for the allotment of certain documents and reports," I feel 
obliged to say that the transmission of this document is no( to be 
deemed to imply any request that it be printed. The appropriation 
for printing of the Department of State is not sufficient to provide 
for the Department's printing and also for the printing of documents 
of this description as to which the Department serves merely as a 
conduit. 

Respectfully submitted, 

Elihu Root. 

Department of State, 

Washington^ December 5, 1907. 



ANNUAL REPORT OF THE GOVERNOR OF PORTO 
RICO FOR THE FISCAL YEAR 1906-7. 



SEVENTH ANNUAL REPORT 

OF THE 

GOVERNOR OF PORTO RICO. 



Government House, Porto Rico, 

San Juan, Octoher 28, 1907. 

Sir : I have the honor to submit the annual report of the governor 
of Porto Rico for the period from Julv 1, 1906, to June 30, 1907. 

The most important administrative change occurring in the past 
fiscal year was the resignation of Hon. Beekman Winthrop as governor 
of Porto Rico, in April, 1907, after nearly three years of excellent 
and efficient service, to accept the position of Assistant Secretary of 
the Treasury of the United States. During the time of his incum- 
bency he had gained the confidence and respect of everyone on the 
island, and his term of office was marked by great progress commer- 
cially and administratively. 

The other administrative changes were my inauguration as gov- 
ernor on April 18, 1907; and the appointments of Hon. William F. 
Willoughby, former treasurer of Porto Rico, to the position of sec- 
retary of Porto Rico; of Hon. Samuel D. Gromer, of Missouri, to suc- 
ceed Mr. Willoughby as treasurer, and of Hon. Edwin Grant Dexter 
as commissioner of education to succeed Hon. Roland P. Falkner, 
resigned. 

The Hon. Andrfe Crosas, president pro tempore of the executive 
council, to the regret of all, resigned his position in the council Jan- 
uary 24, 1907. Mr. Crosas had been a member of the executive coun- 
cil since the establishment of the civil government in Porto Rico, and 
his services were always most painstakmg and conscientious. He was 
succeeded in the council by Hon. Francisco de Paula Acuna, at that 
time speaker of the house of delegates of Porto Rico. Mr. Acuna 
also succeeded Mr. Crosas as director of health, charities, and cor- 
rection. 



FINANCES. 



An exhaustive report of the finances of the island since the estab- ' 
lishment of civil government will be found in the report of Hon. Wil- 
liam F. Willoughby, for over five years treasurer of Porto Rico. 
Financial matters are therein treated so in detail that to repeat the 
figures here would be superfluous, but I will, however, outline some of 
the more significant features, referring those who are interested in 
the detailed statements to the report of the treasurer, attached hereto. 

7 



8 REPORT OF THE GOVERNOR OF PORTO RICO. 

The revenues of the insular government are now, for the most part, 
derived from indirect taxes, less than $200,000 being obtained irom 
direct taxes on property. Our main sources of income are internal- 
revenue taxes, levied upon luxuries, ^ueh as rum, cigars, perfumery, 
etc., and customs receipts from duties on goods imported from foreign 
countries. 

It has always been assumed that as our trade grew with the United 
States the foreign trade would diminish, that our customs receipts 
would steadily decrease, and that we should have to look more and 
more to our internal revenue for the support of the government. Dur- 
ing the past year, however, the customs receipts exceeded those of any 
previous year since the establishment of civil government, even those 
of the fiscal year 1900-1901, when there was a duty of 15 per cent of 
the Dingley tariff collected for the benefit of the insular treasury on 
all goods imported from the United States into Porto Rico and on 
all goods exported from Porto Rico to the United States. On July 
25, 1901, free trade was established between the United States and 
Porto Rico, and from that date the customs receipts steadily dimin- 
ished until the year 1904-5, when they remained practically station- 
ary. During the past fiscal year they again increased to a total of 
$1,138,555.61. 

In addition to this increase in customs receipts, the internal revenue 
of the island showed an increase over the preceding fiscal year of over 
half a million dollars, and the total net income of the insular govern- 
ment, available for appropriation, was $3,748,526.99, as against 
$2,724,744.00 in the fiscal year 1905-6. This does not include the sum 
of $92,873.05 collected during ihe year on account of the special tax 
of one-tenth of 1 per cent on the assessed value of property for the 
purpose of obtaining money with w^hich to meet interest and princi- 
pal charges of the insular loan. 

At the last session of the legislature this increase in revenues was 
noted, but the legislature wisely refrained from increasing the fixed 
expenses of the government to any material extent, as they feared 
that the increase might be merely temporary. However, as they real- 
ized that a large surplus in the treasury would be a mistake, they 
made large special appropriations for permanent public improve- 
ments, such as the construction of a capitol, a new penitentiary, 
schoolhouses, and roads. These works naturally could not be com- 
pleted within the fiscal year, and consequently we now find ourselves 
with a surplus of insular revenues of over a million dollars. This is 
not at all desirable. A reasonable surplus should always be kept in 
the treasury, but it is more beneficial that our money should be spent 
in improving the transportation and educational facilities of the 
island than that it should lie idle in the banks at a low rate of interest. 
Should the revenues continue at their present level, I believe that the 
legislature would be justified in increasing our current expenses for 
educational purposes. 

The balance on hand on June 30, 1907, of insular revenues was* 
$1,009,473.35, in addition to which the insular treasury had due it 
from municipalities and school boards, on account of short-time loans 
made to them, the further sum of $203,964.91. 

Besides this balance of insular revenues there are in the treasurv 
certain funds received for special purposes, known as trust fimds, and 
on June 30, 1907, these trust funds amounted to $1,421,240.21. This 



REPORT OF THE GOVERNOR OF PORTO RICO. 9 

includes the money received from our 4 per cent gold bonds, issued 
for the purpose of constructing roads and bridges. Immediately 
upon the sale of the bonds the preliminary work was begun, but some 
little time must necessarily elapse before this large amount can be 
expended. 

The total balance, therefore, in the insular treasury on June 30, 
1907, in current revenues and trust funds, amounted to $2,634,378.47. 

In addition to the above receipts by the insular government there 
was received by the municipalities, for their support, $1,697,230.56. 
Of this amount $1,207,595.34 was derived from taxes on real and 
personal property ; $217,560.99 from commercial licenses, court fines, 
etc., and from receipts and rentals of municipal property $272,038.74. 
Therefore the total revenues of the island for insular and municipal 
governments for the past fiscal year amounted to $5,538,630.60, of 
which less than two millions was derived from direct taxes on 
property. 

The assessed valuation of the island in the fiscal year 1906-7 was 
$99,549,290. This has been increased to a valuation of $108,407,794, 
upon which the taxes for the year 1907"8 will be levied. This increase 
in valuation is partly owing to the construction of new mills and 
factories and partly to the large amount of land recently put under 
cultivation in sugar and tobacco. Although there were 13,800 cases 
in which the valuation of property was revised, and in a total amount 
of $9,000,000, only 450 appeals were taken from the assessors to the 
board of equalization and review. These 450 complaints led to a 
reduction of less than $200,000 in the valuation as fixed by the 
assessors, thereby demonstrating that the present system is working 
satisfactorily and being justly administered, and further shows that 
there has been an actual increase in tlie value of property in the 
island. 

BOND ISSUE. 

The legislature of 1906 authorized the issuance of bonds by the 
island to the amount of $1,000,000, the proceeds of which should be 
devoted to the construction of roads and bridges, and th^ executive 
council was authorized to carry out all the details necessary to com- 
plete the sale. A special tax was levied on all the property of the 
island, sufficient to cover the payments of interest on the bonds and 
to provide a sinking fund for their redemption. After due consid- 
eration the council concluded that an issue of 4 per cent bonds, in 
series running from one to twenty years, would be most advantageous. 

Arrangements were made by the executive council with Messrs. J. 
Sc W. SeRgman & Co., of New York, to act as the fiscal agents of the 
government, and all preparations were completed in 1906 for the sale 
of the bonds, but no final action was taken, as it was deemed advis- 
able to amend the enabling act passed at the session of 1906 so as 
to specifically state that the bonds sliould be payable in gold. This 
amendment was made at the session of 1907, and the call lOT bids was 
immediately advertised, to be awarded April 3. 

It was a rather unfortunate time to float the loan, as the conditions 
!n the home market were somewhat depressed at the time, and some 
issues of first-class city bonds had failed to be disposed of shortly 
before. As the Secretary of the Treasury, however, had consented to 
accept our bonds as security for T'^nited States Government deposits. 



10 



REPORT OF THE GOVERNOR OF PORTO RICO. 



they were made more attractive to the national banks, and when the 
bids were opened it was found that the issue had been considerably 
oversubscribed, and the entire issue was sold for $1,048,975.30, plus 
accrued interest. 

As this was our first issue of bonds it was most important that thev 
should be sold for as good a price as possible, and it was very grati- 
fying to realize that the credit of the island stood so well in our liome 
markets. 

I wish to take this opportunity to express mjr thanks to Messrs. 
J. & W. Seligman & Co., who conducted the entire operation with- 
out commission and to whose advice and experience the success of 
the operation is largely due. 



COMMERCE. 



Imports from- 



Exports to— 



United 
States. 



1000-1901 
190S-«.„ 
1906-7— 



$7,«3,502 
10,224,881 
25,320,405 



Foreign 
countries. 



$1,952,728 
2,002,784 
3,94«,707 



United 
States. 



Foreign 
countries. 



$5,581,288 
19,042,081 
22,070,133 



$3,002,670 
4,115,060 
4,926,067 



Total 
Imports. 



$0,366,280 
21,827,665 
20,267,172 



Total 
exports. 



Total 
trade. 



$8,583,967 
23,257,530 
26,996,300 



$17,050,197 
45,085.195 
56,263,472 



The figures for this year in the above table are furnished from 
advance data by Hon. J. H. Causten, collector of customs at San 
Juan. 

I shall not attempt to give an itemized statement of the commerce of 
the island, as shown by the custom-house figures, as the collector will 
publish later a complete statistical report of the exports and imports 
of the island, which will treat the matter in far more detail than I 
can here. It is interesting, however, to glance at the above table and 
compare the figures of the first year of civil government with those 
for the last two fiscal years. It will be seen that the total trade of 
the island has more than trebled, going from less than eighteen 
millions to more than fifty-six millions, and that while the trade with 
the United States has increased fourfold, the trade with foreign 
countries has practically doubled. 

The imports of the island exceeded the exports by $2,270,872. 
There has been, however, imported into the island, during the past 
vear, manufactured iron to the value of $4,005,499, which includes 
bridge work, machinery for sugar mills, engines, rolling stock, etc., 
most, if not all, of which has been paid for by outside capital, from 
the United States and Europe, so that what appears to be an adverse 
balance of trade is in reality the investment of new capital in the 
island. 



BEPORT OF THE GOVEBNOB OF PORTO RICO. 



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BEPOBT OF THE GOVERNOR OF PORTO RICO. IS 

The foregoing table is the regular statement prepared in the office 
of the treasurer of Portx) Rico, showinj^ the condition of the banking 
institutions of the island at the close of business on June 30, 1907. 

The Union Bank of Halifax also established a branch in Porto 
Rico during the past fiscal year. This bank has an authorized capital 
of $3,000,000, a paid-up capital of $150,000, and a reserve fund of 
$1,143,752, and paid 8 per cent as its last dividend. As this is merely 
the branch of a foreign bank, it does not seem proper to include its 
capital stock in the statement of the Porto Rican banks, but a state- 
ment of its business done on the island is appended to the regular 
table. 

The Royal Bank of Canada, with a paid-up capital of $3,900,000 
and a reserve fund of $4,390,000, also proposes to operate a branch 
in San Juan. This bank has branches all through Canada and in 
Cuba and the British West Indies. 

CORPORATIONS. 

There were assessed for taxation in the office of the treasurer of 
Porto Rico, for the fiscal year 1906-7, 90 corporations, at a total 
valuation of $8,971,533. This number has now increased to 126, with 
an assessed valuation of $13,536,314. 

TRANSPORTATION. 

One of the most serious questions with which the island has to deal 
is the problem of transportation. The increase of commerce in the 
past two or three years has swamped the avenues of. trade throughout 
the island, and we find ourselves trying to deal with twentieth-cen- 
tury business imder fourteenth-century conditions. Most of our in- 
land products still struggle to the coast on the backs of mules or in 
bull carts, and the expense of transportation within the island often 
exceeds the cost from the island to its destination in the United States 
or Europe. Every effort is being made to remedy this state of affairs, 
but money, time, and energy are required before we can meet the 
demands of trade. 

The first great need of the island is roads. We have had under 
maintenance 790 kilometers of road and 32 kilometers of new road 
have been completed this year. This refers to the main arteries of 
communication, macadamized roads, constructed and maintained by 
the insular government. Of course there are hundreds of kilometers 
of dirt roads which appear on the map and which are passable at 
certain seasons of the year, but before the island can be considered 
opened up we shall have to construct five or six times the mileage of 
metaled roads. We must also build hundreds of thousands of dol- 
lars worth of bridges. Our mountain rivers, though ordinarily ford- 
able, in times of rain become dangerous torrents and delay the traffic 
even on our main roads. 

We have already taken the first step by borrowing a million dol- 
lars for the construction of roads and bridges, and m the past year 
we have appropriated from our current income, in addition to^ the 
necessary amounts for the maintenance of highways already con- 
structed, over $150,000 for the building of new roads. 



14 BEPORT OF THE GOVERNOR OF PORTO RICO. 

From the money derived from the million-dollar loan the commis- 
sioner of the interior has allotted the sum of $250,000 for the con- 
struction of bridges and the remainder for roads. This will give us 
15 or 16 new bridges and about 150 more kilometers of road. 

The details of road construction will be found in the report of the 
commissioner of the interior attached hereto. 

RAILROADS. 

Important improvements have been made this past year in the 
railroad transportation of the island. The American Railroad Com- 
pany of Porto Rico completed its line between Camuy and Aguadilla, 
which gives direct through connection between Carolina on the north 
coast, by way of San Juan, Arecibo, and Mayaguez, to Ponce on the 
south coast, about 300 kilometers. 

The Vega Alta Railroad has also completed the construction of its 
road during the past year, and is now running regular passenger and 
freight trains between Dorado and Vega Alta, which adds 20 kilo- 
meters to our total railroad mileage, and has opened up one of the 
richest valleys of the island. This road was constructed and equipped 
at a cost of approximately $175,000. 

The Fa jar do Development Company has been steadily increasing 
its railroad facilities from Fajardo in either direction, toward Ma- 
meyes on the north and Na^abo on the east. The road from Huma- 
cao Playa is also under active construction. 

The Ponce-Guayama road has been extended to within 4 miles of 
Ponce, and another year should see it completed and prepared to 
cariT passengers. 

Tne Ponce-Coamo road has not shown the same activity, but some 
little work has been done on the grading. 

All these roads are common carriers and may be called upon, under 
their franchises, to enter into traffic agreements with other lines. 
Upon the completion of these various lines {K)ntinuous communica- 
tion can be opened up to practically all parts of the coast for both 
passenger and freight transportation. 

In addition to these steam roads, the Caguas Tramway Company 
has been rapidly pushing the construction of its trolley line from Rio 
Piedras to Caguas, about 1,400 men being employed on this work. 
This line will be about 17 miles in length, passing up the valley of 
the Loiza River, operated by electricity furnished from the Comerio 
water falls, and will ^ve continuous trolley conneoiion between San 
Juan and Caguas, a distance of nearly 25 miles. 

Work is also being pushed on th eelectric power plant at Comerio, 
between 500 and 600 men being employed. This plant calls for a 
dam of about 3,500 cubic yards and a tunnel over half a mile in 
length. Under favorable, weather conditions the Caguas road and 
the electric plant should be completed and ready for operation in 
February, 1908. In addition to the standard-gauge track of this 
road there will be laid another rail for the meter gauge, so that freight 
connection can be opened with the other railways of the island, all 
of which use that gauge. 



BEPORT OF THE GOVERNOR OF PORTO RICO. 15 

HARBOR WORKS. 

Not only are the means of transportation within the island insuf- 
ficient for our traffic, but the harbor facilities have also proved inade- 
quate to handle the increased commerce. The docks and bulkheads 
have been congested with incoming and outgoing freight, and ship- 
pers have suffered inconvenience and loss throu^ lack of wharfage 
and st(»rage facilities. 

San Juan has suffered to a greater extent than any other port of 
the island, for though its whariaee facilities are the best its commerce 
is by far the greatest. It is absolutely imperative that the bulkheads 
of tne harbor should be extended as rapidly as possible and every 
encouragement given to the construction of new piers. 

Before these bulkheads can be extended, however, the bulkhead 
lines will have to be definitely established hy the Secretary of War. 
Under the organic act of Congress, the public lands above low-water 
mark, or which may hereafter be filled in, are the property of the, 
insular government, and the land under water belongs to the United 
States. As most of the lands abutting on the harbor which will have 
to be reclaimed are low mangrove swamps, full of little depressions 
and drains which are never q^uite dry at low tide, the line of demarca- 
tion between insular and United States property is almost impossible 
to determine. It is therefore of imperative necessity that the Secre- 
tary of War, under the authority granted him by Congress, should 
establish a definite bulkhead line, up to which the lands may be re- 
claimed and used. This matter is already being considered by the 
War Department and will be shortly determined. 

As Congress at its last session appropriated $750,000 for the deep- 
ening of San Juan Harbor, it is hoped that when the dredging is 
done much of the soil removed will be available for filling in the 
swamps, and the next insular legislature should make provision for 
the proper bulkheading of the harbor front. 

I regret to say, however, that the appropriation made by Congress 
will probably only be sufficient to deepen tne bar at the mouth of the 
harbor, the channel, and present anchorage basin to a depth of 30 
feet, and little, if any, of the Punta Larga shoal, which now blocks 
the water front of San Juan, will be removed. This shoal extends 
in front of the bulkheads at a distance of a few hundred yards from 
shore, and makes access by large steamers to the water front ex- 
tremely difficult and somewhat dangerous. I sincerely trust that 
Congress will continue the good work so well begun and appropriate 
a further sum of money for the removal of this shoal. 

During the past winter the Navy Department and the insular gov- 
ernment reached an understanding relative to the distribution of the 
public lands outside of the city of San Juan. The Navy Department 
agreed to concentrate its holdings in Puerta de Tierra, and relin- 
quishes to the insular government those lands nearest to the city of 
San Juan, including much valuable water front. When properly re- 
claimed and bulkheaded this additional space will prove of immense 
value in relieving the congestion of traffic and population. 



16 REPORT OF THE GOVERNOR OF PORTO RICO. 

RAILWAY TARIFFS. 

During the session of the legislature of 1905, the house of delegates 
passed a resolution demanding an investigation and revision oi the 
freight rates of the American Railroad Company, and formally re- 
quested the executive council to make such investigation under the 
general authority which it exercises over those companies to which 
franchises have been granted. 

Immediately after the session, the franchise committee of the ex- 
ecutive council began a thorough investigation of the freight rates, 
and it was found that the company was in the habit of making special 
rates to individuals, with little attempt to abide by any regular 
schedule. Rates were fixed by special arrangements between the ship- 
pers and the railroad company, the distance of the haul, or rates made 
to the oUier shippers having but little or no recognition. 

Public hearings were held, and the matter was very thoroughly 
gone into by the committee, and it was decided that it would be advis- 
able to employ the services of an expert. At their request Governor 
Winthrop engaged the services of Mr. James H. Peabody, on the 
recommendation of the United States Interstate Commerce Commis- 
sion. 

During the winter of 1907 Mr. Peabody came to Porto Rico, went 
thoroughly into the financial affairs of the railroad company and the 
question of its rates, and in the spring transmitted an exhaustive 
report, showing the capitalization of the company and the estimated 
value of the road, equipment, etc. He also presented statements as 
to what the earning capacity of the road should be to make a fair 
return upon its value, and submitted a schedule of rates for the con- 
sideration of the council. 

Mr. Peabody also recommended certain legislation which he con- 
sidered necessary for the better policing of the road and for the regu- 
lation of its freight rates, which was taken up at the session of 1907. 
An act was passed giving the executive council the right to demand 
copies of all contracts or agreements entered into between a common 
carrier and a shipper, and giving the council access to its books. The 
bill governing the policing of the road and the regulation of freight 
rates failed of passage in the house of delegates. 

The executive council, immediately after the session, proceeded to 
carefully study the schedule of freight charges, as submitted by Mr. 
Peabody, and with some modification they were approved on May 
14, 1907. These tariffs materially changed the former ones, and, in 
some cases, especially on short-haul contracts, raised the rates for- 
merly charged. 

Undoubtedly much work will have to be done to adapt the freight 
rates as at present approved, and all complaints and protests against 
them are now being carefully considered by the council. 

A detailed history of the railway tariff question will be found in 
the printed report olf the franchise committee of the executive council, 
which may be obtained from the secretary of Porto Rico. 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 



17 



AGRICULTURE. 

• 

I shall not attempt in this report to give a detailed treatise on the 
various crops produced in Porto Rico, but merely to give a brief 
outline of the principal crops for the past year. 

I strongly advise Anyone interested in !rorto Bican agriculture to 
obtain the reports of the United States Agricultural Experiment Sta- 
tion, which IS maintained in Mayaguez. Mr. D. W. May, the man- 
ager, issues every year a valuable report in pamphlet form, showing 
the results of the agricultural experiments and investigations made in 
the station, as well as giving advice to growers. These reports may 
either be obtained directly from Mr. May, at Mayaguez, or through the 
office of the secretary of "Porto Rico. 

SUOAB. 



1004^ 
190Mt 
1906-7 



Exported. 



Tons. 
135,603 
206,277 
204,079 



ValiM. 



$11,925,804.00 
14,184.722.00 
14,770,650.00 



Price 
per ton. 



$87.90 
69.10 
72.41 



Acreage. 



137,733 
160.161 
174.194 



The above tables are compiled from data furnished by the treas- 
urer of Porto Rico and the collector of customs at San Juan. 

The high prices of sugar prevailing in 1905 naturally attracted 
the planters, and during the following two years there was a great 
increase in the acreage planted in cane. A number of large new mills 
were built, and many of the old mills were entirely reconstructed and 
furnished with new machinery. 

In 1906 the largest output in the history of the island was the result 
of this expansion, and it was fully expected that this year's yield 
would exceed that of the previous year. Unfortunately, however, 
the weather conditions have been extremely bad in many parts of 
the island. On the south and east sides of the island there was 
practically no rain for ten months of the year, so that much of the 
cane planted on land without irrigation was a total loss. The per- 
centage of loss on the total crop is variously estimated at from 10 to 
40 per cent, according to the locality. This dangler to the crops calls 
attention most strongly to the need of irrigation. Provision has 
already been made by the legislature for the study of this subject, and 
undoubtedly further steps will be taken the coming year. The matter 
of irrigation is treated elsewhere in this report, t 

In addition to the sugar there was exported during the past fiscal 
year 7,923,110 gallons of molasses, with a value of $597,128, an in- 
crease over the amount exported the previous year of $43,278. 



TOBACCO. 



1900-1901 
1904-6 — 

1905-6 

1900-7 



Oigara. 



Exported. 



11.831.000 

87.961.000 

113.579,000 

129.210,000 



21162^8. Doc. 92, 60-1- 



Value. 



$304,115.00 
2,152.051.00 
3,074,226.00 
4,241.410.00 



Leaf. 


Total yalue. 


Acreage. 


Exported. 


Value. 


Pounds. 
4,990,237 
2.518.271 
1,443.970 
8.844,639 


$375,527.00 

437.882.00 

480,607.00 

1,232.058.00 


$681,642.00 
2,58».93S.00 
3,554.833.00 
6,478.468.00 




13.343 
12,871 
17.791 



18 



BEPORT OP THE GOVERNOR OF PORTO RICO. 



The above table is compiled from statistics furnished by the treas- 
urer of Porto Rico and the collector of customs at San Juan. 

In addition to the cigars manufactured and exported there were 
also manufactured in the year 1906-7, 74,698,000 cigars, which paid 
internal-revenue tax in Porto Rico and represent home consumption. 
This gives a total of cigars manufactured in the island of 203,908,000. 
Revenue tax was also paid on 347,720,000 cigarettes. The number of 
cigarettes exported, however, is toK) small for consideration. 

The weather conditions this past year were extremely bad for to- 
bacco, as for other crops, and the quality of the leaf obtained was not 
as good as in previous years. The prices have been fairly good, how- 
ever, and there is absolutely no limit to the demand. It is estimated 
that over 25,000 acres will be planted in tobacco for the crop of the 
present year. 

As the crop can be profitably grown by small farmers, it goes far to 
relieve the distress caused by the poor condition of the coffee industry. 



COFFEE. 



1904-5. 
190&-« 
1906-7 



Exported. 



Pounds. 
16,849,789 
23,290.322 
38,750,750 



Vslae. 



$2,141,009 
3,481,102 
4,698,004 



Price per 
pound. 



10.121 
.123 
.121 



Acreage. 



183,541 
178,155 
175,149 



Yield 
per acre. 



Pounds. 
90 
ISO 
221 



The above is compiled from data furnished by the treasurer of 
Porto Rico and the collector of customs at San Juan. 

The amount of coffee consumed in the island is not included, but 
as this must be fairly constant, for purposes of comparison it can be 
neglected, although it would undoubtealy raise the yield per acre if 
taken into consideration. 

It will be seen from the table that the price of coffee has been 
fairly constant at a little over 12 cents per pound. This is the price 
to the merchants after the coffee has been cleaned and sorted and is 
ready for shipping. It is fair to presume that the planter would 
receive a little over 10 cents per pound. 

The largest crop in the history of the island was in 1896, when there 
was an export of 58,742,749 pounds, with a value of $8,318,604, or 
about 14 cents per pound. 

A glance at the t^ble shows that the island is recovering from the 
effects of the hurricane of 1899, as we are now back to about two- 
thirds of our largest crop, while the price is very nearly as good as 
was obtained in that year. On the other hand, it must be borne in 
mind that the expenses of cultivation have increased enormously, as 
the current rate of wages prior to 1898 was about 25 cents silver, 
while at present the prices are from 50 to 76 cents in gold. 

The most striking showing in this table is the yield per acre. In 
Brazil the yield is from 700 to 1,200 pounds per acre, and in Jamaica 
about 450. whereas we fall apparently to less than 250 per acre. The 
lesson is rairly plain that if the coffee industry is to be preserved on 
this island the yield per acre must be brought up to douole or treble 
the present figure. This can only be done by careful selection of 



BBPOBT or THE GOVERNOR OP PORTO RICO, 19 

plants, fertilization, and good cultivation under modem and scien- 
tific methods. 

A duty on coffee would undoubtedly be of enormous value to the 
industry, but even with such a duty more modem piethods must be 
employed. 

Prior to the American occupation coffee was considered practically 
the only crop of the island, and our planters extended their holdings 
to the extent of their resources of credit, and many plantations were 
mortgaged upon the basis of their producing power at that time. 
The hurricane of 1899 in many cases absolutely destroyed the pro- 
ducing power of the plantations, or at least reduced it from one-half 
to two- thirds. The rate of interest was enormous, running from 18 
to 24 per cent. It can be easily seen that as the interest compounded 
the planter was left without sufficient resources to care for his plan- 
tation or to make any headway against the constantly increasing 
burden, and many plantations have deteriorated seriously in conse- 
quence of this neglect. 

Based upon the standards which obtained twentjr years ago the 
coffee industry is in very poor condition, but I believe that a good 
plantation, purchased now for a reasonable price, could be made to 
pay excellent returns on the investment by modern methods of culti- 
vation and proper selection of plants. 

FRUITS. 

The exports of fruits and nuts during the past fiscal year amounted 
in value to $783,858, and the mynber of acres, as shown by the assess- 
ment rolls in 1907, was 9,565 under cultivation in citrus fruits and 
3,014 in cocoanuts. 

During the fiscal year just closed there has been an increase in 
acreage under cultivation in fruits of about 500 acres. The majority 
of the orange groves are less than four vears old, but some of the 
older ^oves, planted in the early days of American occupation, are 
beginning to come into commercial bearing. 

The great advantage which the Porto Rican has over the gi'ower 
in f^lorida and California is the cheapness of transportation, and we 
have an advantage over Cuba in the duty, but there are still grave 
difiiculties to be contended with in the inadequacy of the shipping 
facilities. The steamships now in the business are devoted primarily 
to the sugar transportation, and there is lack of the proper ventilation 
so necessary to fruit transportation. The steamers are slow also, tiie 
voyage taking from five to seven days. 

The prices obtained, however, have been remunerative and as ^ood 
as the prices obtained for the Florida and Cuban fruits, and it is 
believed that the coming fiscal year will show a great increase in the 
shipments. 

During the past year a large acreage was planted in pineapples, 
both in fields oy themselves and in the orange groves between the 
rows of trees. In addition to the great number of home-grown slips 
planted, it has been estimated that 4,000,000 were imported from Flor-' 
ida and Cuba. 

It is diflScult, at the time of writing this report, to ascertain the 
number of pineapples shipped to the markets in the United States, 
but there has been a continual demand for slips for planting, and 



20 REPORT OF THE GOVERNOR OF PORTO RICO. 

the industry promises to be one of the most profitable on the island. 
A new factory for canning pines has been recently started in San 
Juan by the same firm whicn has the factory in Mayaguez, which 
will increase the market for this fruit in Porto Sico. 

COTTON. 

This industry can be called a new introduction into the island, 
although during our civil war a large amount of cotton was planted 
in Porto Rico due to high prices prevailing at that time. The in- 
dustry was abandoned, nowever, and practically the only cotton 
left on the island were the wild trees which had escaped from 
(cultivation. 

In 1905 only 138 acres appeared upon the assessment rolls as under 
cultivation in cotton, whereas in 1906 and 1907 the acreage exceeds 
3,000. 

This was largely due to the efforts of one firm of ginners, who 
distributed sea-island cotton seed among the planters, and endeav- 
ored in every way possible to instruct the farmers in its care and 
cultivation, but the industry has suffered from the inexperience of 
the growers and especially from the ravages of insects. 

The United States agricultural station informed us how to best 
combat these pests, and a pamphlet was printed and distributed by 
the insular government and by the ginning firm among the farmers. 

During the past year, however, the industry again received a set- 
back from the drought prevailing in the island, so that on nearly 
two-thirds of the acreage planted no cxop was harvested at all. The 
introducer^, however, are proceeding with undiminished courage to 
replant, and it is hoped that the next year will show better results. 

Assistance might properly be given by the Department of Agri- 
culture to this industry, in sending inspectors to instruct the farmers 
in the cultivation of their crops. Throughout the other islands of 
the Caribbean, I am credibly informed, tne respective governments 
are fostering the cotton industry in every way possible. Our spinners 
in the United States are beginning to look to these islands for their 
cotton, and the growers are often obliged to seek there the best sea- 
island seed. Much of the seed used in planting in Porto Rico has 
been obtained from the Barbados. 

Interesting articles on this industry will be found in the report 
of the United States agricultural station at Mayaguez for 1905 
and 1906. 

FIBER PLANTS. 

The legislative assembly of 1905 appropriated the sum of $10,000 
for the purchase, cultivation, and commercial exploitation of fiber 
and other plants in Porto Rico. In 1905 the fiber expert of the 
Bureau of Plant Industry of the Department of Agriculture, Mr. 
Lyster H. Dewey, visited the island to look into the fiber-plant indus- 
try, and recommended that the government import the sisal, as it was 
the most promising of the varieties tested at the United States exper- 
iment station at Mayaguez. Over 100,000 plants have been imported, 
and it is hoped that soon the industry will be upon a commercially 
paying basis in Porto Rico. 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 21 

In June last the superintendent of the United States agricultural 
experiment station at Mayagnez wrote as follows : 

A number (of plauts) were found in the hands of a nurseryman in Florida 
and were purchased. These were small, however, and It was necessary to set 
them out in our nurseries to allow them to make a sufficient growth before set- 
ting them in the fields. These plants are now reaching sufficient height to Jus- 
tify putting them in the field where they are to grow. Some 2,000 have been 
distributed to our planters and others will be sent soon. Planters are charged 
$15 per thousand for these plants, $10 being returned to the insular govemmait, 
that sum covering the cost and transportation, and the $5 is turned in to the 
experiment station to pay for the labor of cultivating these plants for one year. 
Requests have l>een made fi'om two of our planters for all of the plants, but it 
is deemed advisable to distribute them in smaller amounts in different sections 
of the Island so a thorough test can be made of their adaptability. Mr. Dewey 
btates that the high, dry limestone land similar to that about Yauco and Ysa- 
bela seems, from his examination, best adapted to this crop. It is a very prom- 
ising industry for the island, and the plant that should mialce profitable a great 
deal of land that is now yielding a very small, or no, income. 

CATTLE. 

For many years cattle raising was one of the most profitable indus- 
tries of the island. During the years from 1901 to 1906 the ship- 
ments averaged about 13,000 head per year. In 1900 we exported 
about 7,000 head. The high price of sugar, however, induced our 
planters to put under cultivation much of the ground formerly used 
for grazing, which increased the demand for work cattle on the plan- 
tations. In addition to this the drought was so severe on the south 
side of the island during last winter that a great number of oattle 
died for want of pasture, so that instead of exporting we were obliged 
to import cattle for our food supply, and the price of beef in country 
towns has risen to almost prohibitive figures. 

HOBSES. 

The expjorts of horses are steadily falling off. During the early 
years of civil government a large number of horses were exportea. 
Little attention, however, was paid to keeping good stock for breed- 
ing purposes, and the price of good horses has steadily risen in the 
island, and few, if any, are now exported. Efforts are now being 
made to introduce new blood into the island from the United States, 
and a number of blooded stallions have been brought down with good 
results. There is also a revival of interest in horse racing, which 
should create an interest in breeding good horses, and there is no 
reason why, in a short time, Porto Rican horses should not again 
reach the high standard they held under the Spanish regime. 

LABOR. 

The organization of labor on the island has continued, and there 
are now organized unions affiliated with the American Federation of 
Labor in* almost every trade. 

At the last election these organizations, as the " Federacion Libre " 
party, nominated a candidate for Commissioner to the United States, 
candidates for the house of delegates in two districts of the island, 
and for municipal officers in four of the principal towns of the island. 
The number or votes received by the ticket, however, was negligible. 



22 BEPOBT OF THE GOVEBNOR' OP POBTO BICO. 

On the 1st of May, 1907, a petition was handed to me by the 
executive committee of the Federacion Libre requesting .certain 
reforms, as follows : 

A rigid enforcement of the eight-hour law on government work ; 

The establishment of a bureau of labor by the msular government; 

The prohibition of labor of any kind by children under 14 years 
of age ; 

The employment by large mills and factories of a physician to car© 
for injured employees; 

T-he abolition of the system of payment of laborers by orders on 
company stores; and 

That the district attorneys be required to appear on behalf of work- 
men in damage suits against their employers tor injuries. 

The eight-hour law for government work is now upon the statute 
books, and though there may be some doubt as to the efficiency of the 
act, yet the intent of it is clear and it should be enforced by the 
administrative branches of the government. 

The establishment of a bureau of labor has much to be said in its 
favor, but this is purely a matter for the legislature to decide. The 
Bureau of Labor in Washington has already made a number of 
valuable investigations and reports upon labor conditions in Porto 
Rico, and I doubt if it would be advisable to establish a local bureau. 
I believe it would be more practicable, for the prasent, to have the 
Bureau of Labor in Washmgton act for us, if necessary at our 
expense. 

The question of child labor in Porto Rico, is not at present a very 
serious one, as we have virtually no lar^e factories employing chil- 
dren. The only labor performed by children now is coffee picking 
and other agricultural pursuits. Of course, it would be infinitely 
better if the children could be in school, but as we have not now 
school facilities for all our children, I believe it would be better for 
them to be employed at some healthful labor than to be idle. This 
question will regulate itself when our school facilities are increased 
to such an extent that we can pass a compulsory education law. 

I am in very grave doubt as to whether large establishments can be 
forced to employ physicians or establish emergency hospitals^ Many 
of them are doing this of their own free will, or have arrangements 
with the municipal physicians to attend their employees at their 
expense. Every municipality of the island has a municipal phvsi- 
cian, who attends the sick poor of the town without charge, and! as 
the sugar mills and factories as a 'rule are the principal taxpayers of 
the town, they are now indirectly helping to provide medical attend- 
ance for the* poor. It would be better to work through municipal 
channels than to attempt to force employers to maintain private 
physicians against their will. 

The payment of laborers by orders on stores is btid, as it leads to 
numerous abuses. Is is possible that this can be reached by laws 
already on the statute books, but if not some steps should be taken to 
correct it. On the other hand, there is something to be said on the 
side of the employer, as in many of the country districts, where there 
are no banking facilities, money is difficult to obtain and up to com- 
paratively recently it was almost obligatory to have some means of 
barter or evidence of credit. 



BEPOBT OF THE GOVEBNOR OF POBTO BICO. 28 

Moreover, although the scale of wages on the island appears low 
compared to our American standards^ yet it exceeds the actual cost 
of living of the country laborer as he lives to-day. Many of them can 
earn enough in three davs to carry them through the week, and if 
they receive the money they will not work. The only corrective for 
this is to teach our country laborers more of the neeas and wants of 
civilization and raise the scale of living beyond the ^bare necessities 
of food and clothing. 

There are one or two savings banks on the island, but I doubt if 
they reach the laboring classes, and the training ox centuries, in a 
climate which never varies the year round, has Drought our people 
to a hand-to-mouth system of living, so that the idea of saving never 
occurs instinctively to them. 

I do not feel that the present necessity is so much to teach our 
people to save as it is to teach them to spend what they make intelli- 
gently — ^to teach them the wider possibilities of civilized living. At 
present our agricultural laborer lives in a house which is a mere shel- 
ter from sun and rain, bare of any attempt at furnishing and devoid 
of the most common necessities of health and decency. He needs no 
clothes except simply to cover his nakedness, and his food is merely 
sufficient to support lif^. Before he is encouraged to save a part of 
his wages I would encourage him to spend all his wages in imjjrov- 
ing his surroundings, clothing himself and his family, and raising 
himself above a mere brute existence. This can only be done with 
time and education, and the only method of reaching it is through 
the public schools. 

' LEGISLATION. 

At the regular legislative session of 1907 there were enacted 97 laws, 
the most important of which was an act to prevent the restraint oi 
trade, drawn upon the lines of the Sherman Act, adapted to Porto 
Rico ; an act establishing civil service ; a rigid law providing means 
for the prevention of contagious diseases of animals ; a law authoriz- 
ing the executive council to investigate all accounts of common carriers 
operating on the island ; and an act authorizing the governor to grant 
liberty under parole to prisoners in the penitentiary, which is treated 
of at length under the nead of prisons. New municipal courts were 
created in Ad juntas and Vieques. 

At the time when the legislature met a large surplus existed in the 
treasury, but, as heretofore stated, the members were in doubt as to 
whether this was merely a temporary condition, arising from extraor- 
dinary -imports, or whether the revenues could be expected to con- 
tinue on the same basis. They were, therefore, loath to increase the 
current expenses of the government, but endeavored to expend the 
surplus in works of permanent improvement. For this reason the 
regular appropriation bill is only slightly larger in amount than 
those of previous years, but special acts were passed appropriating 
nearly $600,000 for public improvements, such as the erecting of a 
capitol and a penitentiary at San Juan, the construction of various 
roads not included in the general plan of roads to be built from the 
proceeds of the loan, the study of the possibilities of irrigating cer- 
tain districts in ttiQ island, and a special appropriation to be loaned 



24 BEPORT OP THE GOVERNOB OF PORTO BICO. 

to school boards for the construction of schoolhouses in the various 
municipalities of the island. A government school for training 
female nurses was created, and provision itiade for the establishment 
of agricultural institutes in three towns of the island. An appropria- 
tion of $60,000 was made for the continuation of the work of the sup- 
pression of anemia during the present fiscal year. 

A special session of the legislative assembly was called in July, 
1906, for the purpose of adopting measures for the policing of har- 
bors and to control the handling of freight on the docks and harbors 
of the island. The question was thorou^ly studied and an act passed 
regulating the traffic of the harbors, anchorages, and docking privi- 
leges, giving the commissioner of the interior the necessary power to 
enforce the regulations and fixing penalties for noncompliance. This 
law also gave the commissioner supervision of the handling of freight 
on the piers and bulkheads, which has materially helped the orderly 
handling of freight. 

EXECirnVE COUNCIL. 

The work of the executive council during the past year, apart from 
the legislative session, has been largely devoted to the study and 
action upon applications for franchises, privileges, and concessions 
and the problem of freight rates on the railroads. The matter of 
the regulation of docks and the freight tariffs of the American Rail- 
road will be found treated on at length elsewhere. 

The applications for franchises and the action taken thereon by the 
council during the past fiscal year are as follows : 

Henry D, Sayre. — ^Amendment to franchise of March 29, 1905; granted De- 
cember 13, 1906 ; approved by the governor January 10, 1907. 

Antonio Roig, Humacao. — Extension of time for completion of railroad under 
franchise of August 8, 1905; granted January 10, 1907; approved by the gov- 
ernor January 11, 1907 ; approved by the President February 6, 1907. 

Also amendment to section 2 of above franchise granted by council August 
8, 1907 ; approved by the governor August 12, 1907, and by the President August 
21, 1907. 

The Fajardo Development Company, — Franchise to build a spur from the 
main line of its railway between Fajardo and Luquillo through various estates. 
Granted by council January 3, 1907 ; approved by the governor January 5, 1907. 

Application for amendment to franchise grante<l October 27, 1905, to author- 
ize extension from Mamayes to the river Espiritu Santo. May 30, 1907, refen-ed 
to committee. 

Schedule of transportation charges submitted for approval of council. Jan- 
uary 13, 1907, disapproved by council, and rates of American Railroad Company 
to apply. 

Schedule of reduced freight rates between Fajardo and the port thereof sub- 
mitted. Approved by council August 8, 1907. 

Finlay Bron, <C- Waymouth Trading Company. — Extension of six months for 
completion of railroad from Vega Alta to Dorado applied for November 19, 1906. 
Granted, by council December 13, 1906; approved by the governor December 17, 
1906, and by the President January 9, 1907. 

Schedule of rates for freight and passengers submitted June 15, 1907, and 
referred to committee. 

Porto Rico Power and Light Company, — Franchise to build and operate an 
electric railway from Rio Piedras to Caguas. said franchise to be granted in 
the name of J. G. White & CJo. (Incorporated). Granted by council July 20, 
1906 ; approved by the governor August 1, 1906. 

Extension of sixty days for securing approval of the President of the United 
States applied for October 27, 1906. Granted by council November 2, 190(i; 
approved by the governor November 3, 1906, and by the President December 22, 
1906. 



REPORT OP THE OOVERNOR OP PORTO RICO. 25 

Application for authority to operate the railroad either by steam or elec- 
tricity. Filed January 28» 1907. Granted by council April 26, 1907; approved 
by the governor April 27, 1007, and by the President June 11, 1907. 

Henry D. 8ayre. — ^Application for franchise to use waters of the Congo Creek 
for mining purposes. Denied August 9, 1906. 

Corozal Mining Company, — ^Application to use the waters of Corocal Creek for 
mining purposes. Granted by council August 23, 1906; approved by the gov- 
ernor August 25, 1906. 

Robert A. MUier. — ^Amended franchise granted by council August 9, 1906, for 
right to take and use 30 liters of water per second from the brook Quebrada 
del Agua for residence and garden purposes. Approved by the governor August 
10, 1906. 

Ponce Railway and Light Company. — ^Application for franchise to construct 
and operate a short branch track on Leon street, in Ponce, for the carrying of 
freight for commercial houses on aforesaid street. Granted by council August 
9, 1906 ; approved by the governor August 18, 1906, and by the President Octo- 
ber 2. 1906. 

Submits copies of contracts between ^sa id company and the Ponce Agricul- 
tural and Industrial Company and Fritze, Lundt & Co., successors. Referred 
to committee March 1, 1907. 

American Railroad Company of Porto Rico, — ^Application for franchise to 
construct, maintain, and o^ierate wharves and docks in the harbor of Mnvaguez. 
Denied October 25, 190f . 

Berio Hermanoa, CorozaU — ^Application for water rights from Manati River 
for industrial purposes. Granted by cbuncil August 2, 190G; approved by the 
governor August 6, 1906. 

Carlos Conde Casariego, Ban Juan, — Application for authority to use and oc- 
cupy certain lands situated and lying on the shore line of the north side of the 
liarbor of San Juan, for the construction, maintenance, and operation of a wharf 
and pier upon and adjacent thereto. Grantwl by council August 16, 1906 ; new 
form of ordinance granting above application adopted by council August 30, 
1906: approved by the governor August 31, 1906. 

Application to transfer al>ove franchise to the Insular Dock Company. 
Granted by council February 12, 1907. 

yvUliam C, Locktcood, San Juan. — Application for certain mining rights on 
government lands near Guanica. I>enied December 20, 1906. 

Eduardo Torres, Ponce. — Application for right to use water for irrigation 
from the brook Lhn6n. Withdrawn August 16, 1906. 

Sosthenes Behn, Ban <^iian.— Application for right to construct, maintain, and 
operate a long-distance telephone system between certain towns and cities. 
Granted by council August 23, 1906 ; approved by the governor August 25, 1906, 
and by the President October 27, 1906. 

Application of the Porto Rico General Telephone Company, as assignee of 
the franchise granted to Sosthenes Behn, for authority to make certain exten- 
sions. Withdrawn March 28, 1907. 

Schedule of rates between Carolina and Hormigueros approved by council 
June 20, 1907. 

Porto Rico Dock Company, Ban Juan. — ^Application for right to build and op- 
erate wharves, docks, and warehouses in the harbor of Mayaguez. Denied by 
council October 25, 1906. 

Compania de los PerrocarrHes de Puerto Rico, — ^Amendment to franchise 
dated October 28, 1901, explanatory of certain sections thereof. Granted by 
council July 19, 1906; approved by the governor July 20, 1906, and by the Presi- 
dent August 15, 1906. 

House of delegates adopts resolution asking the council to investigate the 
service and freight rates of the American Railroad Company of Porto Rico and 
to exercise the powers vested in it to correct abuse and Irregularities committed 
by said company. Public hearing held by council on foregoing and several other 
complaints filed by merchants, corporations, and sugar planters. Rules and reg- 
ulations, tariff of passenger and freight charges, and freight classification ap- 
proved by council May 14, 1907. 

American Railroad Company, lessee of the Compania de los Ferrocarriles de 
Puerto Rico,— Objects to action of council with reference to certain reduced 
rates on coffee, switching and terminal charges. Franchise committee reports 
that company is not complying with the orders of the executive council. Matter 
referred to the attorney-general for consideration and action on September 12, 
1907. 



26 REPORT OP THE GOVERNOR OF PORTO RICO. 

American Railroad Company. — Application for right to construct spur or 
branch from point between the river Portuguese and the river Bucana for a dis- 
tance of about 6 kilometers. Granted by council September 21, 1906 ; approved 
by governor September 24, 1906, and by the President October 27, 1906. 

Union Bank of Halifax. — ^Application for authority to carry on a banking 
business in Porto Rico. Granted by council October 23, 1906 ; approved by .the 
governor October 25, 1906. 

Beriran Hermanoa, Humacao. — Public telephone line from Humacao to Na- 
guabo, embracing both of said ports. Granted by council in name of Juan Ber- 
tran December 20, 1906 ; approved by governor I>ecember 24, 1906, and by the 
President January 12, 1907. 

John H. Barnard, New Yorfc?— Application for right to take and use 50 meters 
of the harbor front of San Juan to construct, maintain, and operate a pier. Re- 
ferred to committee November 1, 1006. 

Luciano Oritz Anton, Ponce. — ^Application for water rights for irrigation pur- 
poses. Granted by council March 28, 1907; approved by the governor April 
2, 1907. •- 

AugvBto de Chabert, San Jvan. — ^Appljcatlon for franchise to build and operate 
a line of electric railway around and across the island of Porto Rico, and for 
other purposes. Referred to committee December 5, 1906. Papers returned to 
applicant, at his request, by order of the council, July 23, 1907. 

GuiUcrmo Cortado. — Application for franchise to construct, maintain, and 
operate a wharf on the harbor of Ponce. Denied by cojincil January 29, 1907. 

Lui8 Ramirez, Bayamon. — ^Application to take 300 cubic meters of sand from 
the shore of the Bayamon River. Denied by council February 13, 1907. 

Ponce and Ouayama Railroad Company. — Application to construct, maintain, 
and operate certain branch lines under the terms of a franchise to operate a 
railway from Ponce to Guayama. Granted by council January 17, 1907; ap- 
proved by the governor January 18, 1907, and by the President February 8, 1907. 

Compagnie des Sucrcriea de Saint Jean. — Application for certain water rights 
for industrial purposes from the river Grande de Loiza. t^lso for building two 
bridges for Its railroad across certain rivers. Granted by council May 2, 1907 ; 
approved by the governor May 3, 1907. (This franchise also Includes the right 
to build a cane railway across the public road from Caguas to Humacao and 
for construction of two other bridges over the river Grande de Ix)iza.) 

San Juan Light and Transit Company. — ^Application for an entirely new fran- 
chise. Referred to committee January 5, 1907. 

Bias Rodriguez. — ^Application for certain water rights from the Guayanilla 
River for irrigation purposes. Granted by council May 2, 1907 ; approved by the 
governor ^ay 3, 1907. ^ 

Federico Aym^t, Maricao, — Water rights for industrial purposes from the 
river Toro. Granted by council June 28, 1907; approved by the governor July 
1, 1907. 

American Railroad Company. — ^Application for franchise to construct, main- 
tain and operate a branch track connecting the present branch lines known as 
" Cabo Rojo " and *' Boqueron." Granted by council to the Compafiia de los 
Ferrocarriles de Puerto Rico April 19, 1907; approved by the governor April 
20, 1907, and by the President May 14, 1907. 

The Porto Rican Express Company. — ^Application* to do an express business 
in Porto Rico. Granted by council March 28, 1907; approved by the governor 
May 16, 1907. 

Gardner Rogers, Ponce. — ^Application for a franchise to build wharf, ware- 
house, docks, and other structures at a point on the east side of the harbor of 
Ponce. Granted by council April 19, 1907; approved by the governor April 20, 
1907. Approval of the governor withdrawn to permit amendment to franchise 
April 22, 1907. Amended franchise approved by council May 23, 1907, and by 
the governor May 24, 1907. 

Application to transfer above franchise to the Ponce Wharf Company. 
Granted by the council July 23, 1907. 

The Ponce Railway and Light Company. — Application for amendment to 
franchise heretofore granted to W. S. H. Lothrop, said amendment to grant 
the right to operate a branch track to a point on the east side of the harbor 
of Ponce, where it is proposed to construct a wharf, application for which has 
been filed by Gardner Rogers. Granted by council April 18, 1907; approved by 
the governor April 20, 1907, and by the President May 13, 1907. 



BEPOBT OP T-HB GOVEBKOB OP POBTO BICO. 27 

The Pajardo Sugar Company, — ^Application for certain water rights for In- 
dustrial purposes from tbe Fajardo River. Granted by the council April 19, 
1907 ; approved by the governor April 20, 1907. 

Ctuanica Centrale, Quanica. — ^Application to lay a cast-iron siphon under the 
Rosario River for irrigation purposes. Granted by council April 25, 1907: 
approved by the governor April 27, 1907. 

A, PhUippit Mayaguez, — Application for certain water rights from the Estero 
River. Granted by council July 23, 1907; approved by the governor July 26, 
1907. 

Jose Hernandez Usera, Et At, Ban Juan, — Application to Incorporate and do a 
general banking business under the name of *'El Banco de Economias y Pres- 
tamos de Cagua&" Granted by council June 13, 1907 ; approved by the governor 
June 14, 1907. 

Municipality of Caguaa, — ^Application for water rights from the river Que- 
bradiUas for the water supply of the town of Cagruas. Granted by the council 
July 11, 1907 ; approved by the governor July 12, 1907. 

C d J, Pantauzzi, Arroyo. — ^Application for certain water rights from the 
river Patillas for irrigation. Referred to committee Jane 6, 1907. 

Application for water rights from the Maui^abo River for irrigation and from 
the river Grande de Patillas. Referred to committee June 6, 1907. 

Diodoro RivaSf Ponce, — Application for water rights for irrigatioh purposes 
from the Inabon River. Referred to committee June 24, 1907. 

Dolores Valdivieso De Castro, Penuelas. — ^Application for franchise to lay a 
traclE for a cane railway on the east side of the public road from Tallaboa to 
Penuelas. Referred to committee June 24, 3907. 

The Porto Rico Leaf Tobacco Company, — Application for right to build n 
road on Its Miramar property and across the swamps to the water front. 
Xlranted by council June 6, 1907 ; approved by the governor June 10, 1907. 

Municipality of Ponce, — Application for a franchise to construct, maintain, 
and operate a wharf and pier in the harbor of Ponce. Referred to committee. 

JUDICIARY. * • 

The work of the judiciary this year has been most satisfactory. 
The report of the attorney-general of Porto Rico, appended hereto, 
gives all the details of this branch of the government. 

The work of the district courts of the island shows an increase of 
civil cases and a decrease of criminal cases in the past year as com- 
pared with the work of the previous year, while the reverse is true of 
the municipal courts. 

In 1905-^ there were 65 homicide cases filed in the courts, while in 
the year just closed only 57 such cases were filed. Of these 57, 18 
were for murder, as against but 10 in the previous year. I attribute 
this to the fact that our juries now appear to be more willing to con- 
vict for murder in the firet degree, ana the district attorneys are more 
encouraged to obtain convictions for that crime. 

Three men were executed for the crime of murder in the past fiscal 
year, two in the month of February and one in the month of June. 
These were the first executions under the penal laws established by 
the American Government in Porto Rico and the first legal executions 
by hanging in the island, as previous to the American occupation 
executions were by the garrote. 

The most important civil cases effecting the government during 
the year were tne suits of the Roman Catnolic Church against the 
people of Porto Rico fot the recovery of certain lands, buildings, and 
money in the possession of the insular government and claimed by 
the cnurch. By an act of the legislature of 1904 original jurisdiction 
in this matter was conferred upon the supreme court of Porto Rico, 
and the cases are tried directly before that court. Three suits were 
filed by the church. 



28 



BEPOBT OF THE QOVBBNOB OF POBTO BIOO. 



The first suit was for the recovery of a sum of money in excess of 
$80,000, based upon alleged collections by the insular government of 
certain censos claimed to rightfully belong to the church. This case 
was decided in favor of the people of Porto Bico, and as yet no ap- 
peal has been taken bv the church. • 

A second suit was lor the recovery of possession of the small chapel 
attached to the Boys' Charity School m Santurce. This was also 
decided in favor of the people of Porto Rico. 

The third and most miportant case involves the possession of the 
properties known as the San Francisco Barracks, the l^nd upon 
which is located the city market, the site of the building of the insane 
asylum, and the sum of $20,000 collected by the insular government 
for certain censos, and claimed by the church. This suit was decided 
against the people of Porto Kico. The decision also carried an 
award of a sum of money as rental for the buildings during the 
American occupation, so that the church would recover about $100,000 
in addition to possession of the properties. An appeal in this case 
has been taken to the Supreme Court of the United States. 



EDUCATION. 



The report of the commissioner of education for Porto Rico gives 
the full details of this important branch of the government, but the' 
following outlines of the work will be of general interest: 



Number of schools 

Average daily attendance — 



1901-2. 1902^. 



871 
29,562 



1.007 
32,164 



lWA-4. 



1,068 
87,472 



1904-6. 



1,048 
40,845 



1905-6. 



1,026 
41.802 



1906-7. 



1,151 
44,218 



The above table shows the increase in the number of schools, graded 
and rural, and the proportionate increase in the average daily attend- 
ance. In March, 1907, there were 528 graded schools, while in March, 
1906, there were 518 ; on the same dates the number of rural schools 
were 623 and 498, showing that the greatest increase has been in the 
number of rural schools. Of these rural schools 53 were established 
under the law providing for the appointment of preparatory teachers, 
and in these schools the enrollment is much lower than that in the 
regular rural schools. 

The industrial or manual training schools which had been in opera- 
tion for the past five years were handicapped by the failure of the 
legislature to make direct provision for their maintenance. It was 
impossible to open these scnools until several weeks after the other 
schools were opened, and this delay seriously affected the value of the 
work of these schools. The officials of the department of education 
and citizens familiar with the results obtained in the industrial 
schools are confident that they should be continued. It will, how- 
ever, be impossible to maintain them during the present year, as the 
legislature of 1907 made no appropriation for this purpose. 



B£POBT OF THE GOVERNOR OF POBTO BICO. 



29 



PRIVATE SCHOOLS. 



Efforts have been made to obtain as exactly as possible the educa- 
tional work that is being done by other agencies than the public 
schools. The table given iSlow shows the fibres for the years 1905-6 
and 1906-7 of the number of schools maintained by religious organi- 
zations and private individuals and their attendance : 







Number of! Number of 
BchoolB. teachers. 


PapflB 
enrolled. 


Average at- 
tendance. 


1906-6 

19(»-7-... .-.,, r- 




167 
184 


202 
207 


4.816 
6,802 


8.900 
4,804 






• 


SCHOOL BUILDIN08. 









The great need for improvement in school facilities and the provid- 
ing of suitable buildings has always been recognized, and the work 
during the past year along this line has been especially gi'atifying. 
The trust fund for the construction of school buildings is now prac- 
tically exhausted, but the local school boards have been induced to 
take a great interest in the construction of proper school buildings, 
and the marked improvement in the financial condition of the mu- 
nicipalities has made it possible for them to do much work in this 
direction. The local boards have taken advantage of the law en- 
abling them to obtain insular loans for construction of school build- 
ing, and at the session of 1907 the legislature made a special appro- 
priation of $80,000 for this purpose, the money to be advanced to the 
school boards and repaid to the insular government in installments. 

During this past year buildings have been completed as follows : 



Town. 



Material. 



' Number 
of 
rooms. 



Catafio Masonry — 

Coamo do 

Oaxnuy - - Frame 

UatiUo ' do 

ToaBaja ' do 

Bayamon — _ ' do_ — 

Arroyo — ; do 

Ysabela - - - ' Frame (portable). 

Utuado. - - ^ ' do , 

BloPledras -- do 



Oacuas. 
Yabacoa 

Lares (addition).. . 
PatlUas (addition). 



do.... 

do... 

Masonry. 
Frame— . 



6 
6 
4 
4 
4 
2 
4 
1 
I 
4 
1 
1 
2 
1 



Cost. 



$8,964.00 
7.384.00 
3.500.00 
8.600.00 
3,742.00 
1,800.00 
3.800.00 
1.000.00 
1.000.00 
050.00 
006.18 
1.000.00 
3,700.00 
1,000.00 



In addition to the new buildings given in the table, the conversion 
of the Federal Hospital at Mayaguez into a school building of 15 
rooms has given that city commodious and satisfactory school ac- 
commodations. Several other buildings are nearing completion. 



ENGLISH. 



It has always been the purpose of the department of education to 
extend as far as possible the use of English m the public schools, not 
with tiie idea of excluding Spanish, but with the intention of making 



80 BEPORT OF THE GOVEBNOE OF PORTO RICO. 

« 

English and Spanish equally general. It has been found that the 
best method of teaching English is to provide teachers able to con- 
duct all the school work in that language. With this end in view the 
regular English instruction given to Porto Rican teachers has been 
carried on with the ultimate object of fitting these teachers for Eng- 
lish work. The number of schools which are taught entirely in Eng- 
lish by Porto Bican teachers has increased from 37 in 1905-6 to 123 
in 1906-7, while the number of schools taught partly in Spanish 
and partly in English by Porto Rican teachers has increased from 52 
in 1905-6 to 152 m 1906-7. At the same time the number of schools 
taught in English by American teachers has increased from 37 in 
1905-6 to 74 in 1906-7, making a total increase during thepast year 
of 228 in the number of schools taught wholly or partly in English. 

FOBTO BICAN STUDENTS IN THE UNITED STATES. 

Each year an increasingly large number of young people from 
Porto Rico go to the United States to complete their education. It is 
not possible to give the exact number of such students, but data col- 
lected by the department of education shows that about 492 were 
studying in the United States during the past year, 44 of whom are 
supported by thid insular government. These students are in educa- 
tional institutions in 23 different States, the largest number being in 
New York. One hundred and sixty-five are at colleges and univer- 
sities, 88 at high schools and academies, 17 at normal schools, and 22 
at business schools. The location of the remainder could not be ascer- 
tained, but they were probably in elementary schools. 

SCHOOL LEGISLATION. 

Two important laws were passed at the last session of the legisla- 
ture in regard to educational work. The first is one which practi- 
cally provides high school facilities for the smaller towns of the island 
by making provision for the granting of scholarships to students who 
satisfactorily complete the work oi the eighth grade in any town. 
These scholarships allow the sum of $108 per school year, and will 
enable the pupils to attend the high schools in San Juan, Ponce, and 
Mayaguez, where these schools are in successful operation. 

The s^ond law is that providing for the establishment of agricul- 
tural institutes and experiment stations where scientific methods of 
agriculture may be taught. Three such institutions are provided 
under this law, to be located in the towns of Utuado, Guayama, and 
Yauco. These municipalities are required to purchase and deed to 
the people of Porto Rico suitable tracts of land for the use of the 
institutes. Immediately upon the completion of such transfers, the 
department of education is prepared to proceed with the erection of 
buildings and the organization of the schools. 

PUBLIC WORKS. 

The report, of the commissioner of the interior of Porto Rico, 
appended hereto, gives full details of the work performed^ in his 
department during the past fiscal year, and I shall only give the 
general outline of the operations. 



BEPOBT OF THE QOYEBNOR OF FOBTO BICO. 81 

Immediately upon the sale of the insular bonds, described else- 
where in this report, over $1,000,000 became available for public 
works. Surveys were at once begun for the locations of the proposed 
roads and plans and specifications prepared for the various bridges. 
Not much actual construction work has been done as yet, but as sur- 
veys and plans are completed the construction will be begun and 
pushed in every district of the island. 

In addition to the roads and bridges to be constructed under the 
loan fund, special appropriaCions were made at the last session of the 
legislature to build certain roads not included in the general plan, 
and it is hoped that during the next fiscal year more than 115 Kilo- 
meters of road will be added to those already completed. 

PUBLIC BUILDINGS. 

The insular government now occupies a large number of public 
building in the island, most of which are located in or near San 
Juan. These buildings are, as a rule, extremely well constructed and 
are well preserved, but the cost of maintaining them is very high, and 
the appropriations have rarely been adequate to keep them in proper 
repair. However, we stand in great need of public buildings in the 
principal towns of several districts of the island. As rapidly as 
possible the government should construct in the central town of each 
district of the island an insular building, to contain proper accom- 
modations for the district courts, the jails, police headquarters, tele- 
graph stations, collectors' offices, and other insular offices located in 
the town. 

PUBLIC LANDS. 

There still remain scattered through the island a number of parcels 
of land which are undoubtedly the property of the government. 
The greater part of these are not particularly valuable, but some are 
good farming lands. Efforts should be made to locate these parcels 
of land by surveys, define their boundaries, and utilize them for some 
purpose, either for the production of revenues by rental or for afford- 
ing nomesteads to some of our poorer population. 

TELEGRAPH SERVICE. 

The insular telegraph service now extends to every town in the 
island, either directly or by telephone, and in addition many of the 
larger barrios and important sugar mills are connected with the 
mam lines. 

The extension of this service has not only increased the value of 
the plant, but has been of inestimable assistance in the administration 
of the government. The bureau deserves the greatest credit for the 
manner in which this service has been reorganized and placed on a 
paying basis during the past fiscal year. 

IRRIGATION. 

At the last session of the legislative assembly the sum of $4,000 
was appropriated for the purpose of studying the possibilities of irri- 
gation on the southeast coast of the island. 



82 BEPOBT OF THE GOVESNOB OF POBTO BIGO. 

In 1866 an English engineer, Mr. E. B. Webb, surveyed and 
worked out a plan whereby the headwaters of the Plata River could 
be dammed to form a reservoir in what is known as the Carite Valley, 
and by means of a tunnel through the mountains the water from this 
reservoir could be diverted to the cane lands on the south side. This 
plan was never carried out, but the drought of last year drew so 
much attention to the necessity for irrigation that interest in it was 
revived and the appropriation made to study its possibilities. 

Immediately after my inauguration the matter was taken up with 
the United States Ileclamation Service, and they recommended Mr. 
B. M. Hall, a consulting enmneer of that service, formerly in charge 
of the irrigation district of New Mexico and Texas. Mr. Hall came 
to Porto Kico and is making extensive studies, not only of the old 
plans of Mr. Webb, but also for other sites for storage reservoirs in 
that section. No definite statement can be made of the possibilities 
of the plan until some months of study have been given to the meas- 
urements of the flow of the streams, but we are extremely hopeful as 
several good dam sites have already been found, and if the old Carite 
scheme should prove impracticable some other plan of irrigation 
will be devised. 

A further appropriation will undoubtedly be made at the next 
session of the legislative assembly to extend these studies to other 
parts of the island. 

NAVAL RESERVATION. 

The old disagreement between the Navy Department and the in- 
sular government, which has existed for many jrears, as to the extent 
of the naval reservation in San Juan, is finally in a fair way toward 
settlement. 

A commission was appointed, consisting of Capt. Samuel C. 
Lemley, former Judge- Advocate-General of the Navy Department, 
and the attorney-general of Porto Rico, to find some equitable agree- 
ment satisfactory to both sides. Captain Lemley came to Porto Kico 
in November, 1906, and the commission, after some weeks of study, 
presented a report to the Navy Department and to the insular gov- 
ernment recommending a settlement of the question whereby the 
insular government was to cede to the Navy Department certain lands 
in Puerta de Tierra, and in return the Navy Department was to re- 
lease to the insular government certain other lanos adjoining the city 
of San Juan. By this arrangement the Navy Department will obtain 
a compact tract, and the island of Porto Rico some valuable water 
front and land adapted to the growth of the city. 

This report was submitted to Congress and to the insular legisla- 
ture, and the necessary acts were passed authorizing the transfers of 
title. It only remains now to sign the deeds, which should be 
promptly accomplished. I believe that this agreement has proved 
satisfactory to all interested. 

HEALTH SERVICE AND CHARITABLE AND PENAL INSTITUTIONS. 

The report of the director of health, charities, and correction, 
hereto appended, sets forth in detail the operations of the health 
service of the island, and of our charitable and penal institutions. 



E 



REPORT OF THE GOVERNOR OF PORTO RICO. 33 

During the past year the births have exceeded the deaths by about 
7,000, and the death rate of the island stands at 26.17 per thousand. 

On the whole the island is in a very fair sanitary condition, and 
no epidemic diseases have occurred during the past year, although 
there have been some outbreaks of typhoid in several of the munici- 
palities which assumed serious proportions. ^This is not surprising, 
m the light of the fact that the water supply*"of most of the towns is 
taken from rivers, streams, and surface water. As stated in treating 
of the municipalities, many of them are constructing or planning to 
construct aqueducts, which will do much toward the prevention of 
this disease. 

The death statistics appended to the report of the supervisor of 
health can not be absolutely relied upon, as in the country districtspeo- 
le frequently die Without medical attendance, and the health official 
as to guess at the cause of death from the statements of friends and 
relatives; but from the statistics it would appear that the greatest 
number of deaths are attributable to various forms of anaemia, in- 
flammation of the difi;estive organs, tetanus, and consumption. 

An«mia is being treated by the government commission with ad- 
mirable results. Intestinal troubles are probably largely the result of 
poor food and worse water^ and can only be combated by education. 
Consumption, I suppose, will always figure largely on our death roll, 
but in such an equable climate as ours, where the houses can be thor- 
oughly ventilated both day and night, the only reason for the prev- 
alence of consumption is the bad habit our people have of sleeping 
in crowded rooms, shut up as tightly as possible. I believe that the 
old tradition that the nignt air was unhealthy and liable to produce 
fevers originated from the fact that our mosquitoes, which bear 
malarial and yellow fevers, fly mostly at night, and when the houses 
were left open fevers were liable to ensue. The discovery that most 
fevers are disseminated by mosquitoes and not by night air should be 
brought home to the people, and better ventilation will reduce the 
deati^ from consumption. 

A society has been formed in Porto Rico known as the Anti-Tuber- 
culoBis League, for the purpose of introducing open-air treatment for 
tuberculosis, which has established a hospital in Santurce with accom- >/ 
modations tor twenty-five or thirty patients. The government has 
aided this enterprisQ by an appropriation, and the hospital is now in 
full operation. 

Prior to the American occupation probably the greatest scourge of 
the island was smallpox. Under the military government there was 
a general vaccination, and since that time there have been no deaths 
on the island from this disease. This, however, was seven years ago, 
and I fear that the effect of the vaccination is wearing off, as during 
the past year there have been little outbreaks of varioloid in mild 
form in some municipalities of the island. It is, therefore, time that 
another general vaccination was held. The executive council has the 
matter under consideration and will undoubtedly take steps toward 
authorizing such a vaccination. i 

During the past year 85 government stations were established for 
the treatment of anemia, and were in operation for the whole or a part >/ 
of the year. The total number of patients treated was 89,288, with a 

2U62— & Doc. 9% 60-1 8 



84 



REPORT OP THE GOVERNOR OF PORTO RICO. 



total number of visits of 425,997. The expense of the work was 
$48,216.31. The following tables show the number and ages of the 
patients, the severity of the cases, and the results of their treatment: 



POBTO BICO ANEMIA COMMISSION. 



Results compared icith clinical type. 



Olinlcal type. 



Very Ught 

Light 

Medium 

Intense 

Very Intense — 
UnclasBlfled 



Total 

Afiasco lost cards. 



Cured. 


Practi- 
cally 
eorad. 


Under 
treat- 
ment. 


Ceased 
tore- 
turn. 


Died. 


1,866 
4,720 
10.078 
5,118 
1,048 
126 


1.760 
8,622 
6,220 
8,010 
762 
106 


1,0S1 
8,215 
15,507 
8,278 
1.630 
427 


1.478 
2,048 
6,508 
2,780 
620 
150 


1 

8 

87 

68 

84 


22,086 


15,507 


36,182 


14,451 


103 










* 



Total. 



7.085 
10.508 
38.480 
10.212 

4.162 
818 

89.210 
U 



Grand total 80,283 



Results compared with age. 



Age In years. 


TiesR 
than 5 
years. 


Cured - 


213 


Practically cured 

Under treatment... 
Ceased to return. ... 
Died 


183 
328 
241 

8 


Total—. 


073 



Afiasco lost cards. 
Grand total . 



5 too. 



2,010 
1.428 
3.284 
1.201 
17 



7.040 



10 to 14. 



4.818 
8.305 
7,613 
2.708 
22 



18.556 



15 to 20. 



8,011 

5.010 

13,758 

5.667 

61 



38,416 



80 to 40. 



5,876 
8.483 
8,665 
3,466 
58 



21,548 



50 and 
over. 



2.006 
1,000 
2,384 
1.166 
27 



6,684 



Not re- 
corded. 



100 
2 



102 



Total. 



22.086 
15,507 
86.182 
14,451 
106 



80,210 
14 



80,288 



CHARITABLE INSTITUTIONS. 



The insular government is now maintaining from insular funds an 
orphan asylum for boys and one for girls, an insane asylum, a leper 
colony, located in or near San Juan, and the blind asylum at Ponce. 

Provision was also made at the last session of the legislature for the 
establishment of a training school for nurses, which wUl shortly be 
opened in San Juan. 

The insane asylum has been enlarged this year so as to greatly in- 
crease its capacity. Immediately upon the completion of the work of 
enlargement the director of the asylum made a trip through the 
islani to gather in those cases of lunacy which we?e eithef dan- 
gerous or considered curable, and there will probably be added about 
120 inmates to the institution. No municipality has proper accom- 
modations for the insane, and the condition oif theL poor creVtures was 
unspeakable. As a rule they were locked in cells of the municipal 
jails, without proper care, attendance, or any attempt at treatment. 
This enlargement will greatly increase the cost of maintenance of the 
institution during the present year, but it is an absolute necessity. 

The most noteworthy new work during the year was the final prepa- 
ration and approval of the plans for the reform school building at 
Mayaguez, and the letting of the contract for its construction. Prepa- 



BEPOBT OP THE GOVEBNOR OF POBTO BICO. 85 

rations are being made for the temporary installation of this institu- 
tion during the construction of tne new building, in the former 
municipal jail at Mayaguez. 

PENAL INSTITUTIONS. 

The jail system of the island consists of a penitentiary at San Juan, 
and seven district jails located at San Juan, Ponce, Mayaguez, Agua- 
dilla, Arecibo, Humacao, and Guayama. In addition to these there 
are also municipal lockups in each* town. The jail in Arecibo is a 
modem building lately completed. The jail in tonce is located in 
the old military barracKS, now the property of the insular government, 
and is well arranged. At Mayaguez the jail is also located in the old 
military barracks, which is loaned to the insular government by the 
Federal Government. These three buildings are properly constructed 
and adequate for the purpose. San Juan has no separate district jail, 
but its prisoners are confined in a wing of the penitentiary. The jails 
at Aguadilla, Humacao, and Guaypma are old buildings, and can only 
with the greatest difficulty be kept m sanitary condition. The govern- 
ment will very shortly be obliged to construct proper jails in these 
four districts. 

At the last session of the legislature the sum of $150,000 was appro- 
priated for the construction of a new penitentiary, and a site has been 
selected on the north side of the highway in Puerta de Tierra. The 
situation is admirable, as it is on hi^ ground, close to the sea, and at a 
sufficient distance from the road to be unobtrusive. 

An act was passed at the last session of the legislature which per- 
mits the governor to grant conditional liberty unaer parole to prison- 
ers who nave served at least one- fourth of their sentences and who 
have observed good conduct while in jail. Pursuant to the provi- 
sdons of this act, reflations were i&sued under which prisoners who 
had served the requisite length of time and whose conduct had been 
uniformly good in the penitentiary are permitted to go at large under 
strict police surveillance. They must reside in a stated place, have 
regular employment, and report monthly to the police and the super- 
visor of prisons. As long as such paroled prisoners conduct them- 
selves properly and are regularly occupied they are permitted to 
remain at large, but upon any indication of returning to bad habits 
or of abusing their liberty they are to be immediately returned to 
the penitentiary to complete their sentences. At the time of writing 
seven prisoners have been paroled, although many more will probably 
soon be allowed this privilege, as Jt is desirable to thoroughly test the 
working of the law. So far no prisoner has abused his liberty, and 
it is hoped that the law may have the effect of not only encouraging 
good conduct in the penitentiary but also of reforming some or the 
less hardened criminals. 

The prisoners in the jails have been utilized veiy extensively dur- 
ing the past year on road work. They are sent out in gangs of from 
10 to 20 under guards, and are used principally for breaking stone on 
the highways and on general repair and construction work. During 
the past year 67,613 days' work was obtained in this way from the 
prisoners. Their work was not at all satisfactory, judged by the 
standard of free labor, but it serves to occupy the prisoners and more 
than pays for the exjpense of guarding them. There have been a 



86 BEPOBT OF THE GOYEBK^OB OF POBTO BIOO. 

number of escapes, but in every instance the prisoner has been recap- 
tured and returned to the penitentiary, with the loss of all reductions 
of his sentence for good conduct. 

POLICE. 

Attention is called to the report of the acting chief of the insular 
police of Porto Rico, attached nereto. 

The act amending the police Uw, passed at the session of 1905, 
created 7 police districts. Each district is under the immediate com- 
mand of a captain, who is responsible to the colonel and the major 
stationed in San Juan. 

On June 30, 1907, the numerical strength of the force was as fol- 
lows: One colonel, chief; 1 major, assistant chief and inspector; 7 
captains, 8 first lieutenants, 8 second lieutenants, 1 voucher clerk, 1 
stenographer-telegrapher, 20 servants, 76 corporals, 695 privates. 

During the past year the police have proved themselves^ a well- 
disciplined and efficient body, and law and order have been' rigidly 
preserved throughout the island. 

ELECTIONS. 

(> 

A general election was held in the island on November 6, 1907. for 
the election of a Commissioner to the United States, members oi the 
house of delegates, and municipal officials. 

Under the provisions of the new election law an entire new regis- 
tration was had in the island. This registration was be^n in May, 
1906, and continued every Saturday during the months of May, 
June, July, and August. There were registered 187,193 names. The 
former registration list comprised 225,262 names, and as the census 
of Porto Kico gives the male population of voting age as approxi- 
mately 200,000 the figures for 1906 indicate a more correct regis- 
tration. 

The election was actively contested in some of the districts of the 
island, but in a few, where the result was a foregone conclusion, no 
strong effort was made to get out the vote. The total vote cast was 
157,868. 

The registration and election passed off with absolutely no dis- 
turbance of any kind, and the general feeling was that they had been 
fairly and correctly conducted. 

Candidates for Commissioner to Washington were nominated by 
the Unionista, Republicano, and FSderacion Libre parties. A few 
local independent parties nominated candidates for legislative and 
municipal offices in some parts of the island. 

The Unionista candidate for Commissioner to the United States 
was elected, and all seven le^slative districts were carried by the same 
party. Of the municipalities, 43 elected Unionista administrations 
and 12 Republicanos, while in one town the municipal council was 
elected by the Republicanos and the mayor by a fusion vote of the 
Unionista and Republicanos Puros. 

By the terms of the municipal law the municipal administrations 
hold office for four y^ars. Therefore no municipal officials will be 
elected until 1910. The election of 1908 will be merely for Conmiis- 



BEPORT OF THE GOVERNOR OF PORTO RICO. 87 

sioner to the United States, members of the house of delegates, judses 
of the municipal courts, and the secretaries and marshals of the dis- 
trict courts. 

MUNICIPALITIES. 

« 

The general condition of the municipalities of the island is in the 
main excellent 

A detailed statement of municipal finances will be found in the 
report of the treasurer of Porto Rico, attached hereto. It is sufficient 
to state here that the floating indebtedness of the towns has been 
entirely paid off or funded in long-time loans on easy payments, and 
almost all the towns have shown good surpluses at tne end of the 
year. 

As a rule the administrations have worked harmoniously and effi- 
ciently. There is a marked improvement in the appearance of the 
streets and public buildings of most of the towns. An active interest 
is being shown for the improvement of sanitary conditions, and a v^ 
number are constructing or planning to construct acqueducts, paved 
streets, hospitals, and modern slaughterhouses. 

One of the gravest questions with which the municipalities have to ^ 
deal is that of the water supply. Towns are generally located upon 
some stream or brook from wnich the inhabitants take their drinking 
water, and as these streams are almost invariably polluted, they are 
a constant menace to the health of the community. 

There has been much activity by the municipal school boards in 
the construction of schoolhouses, and, almost every town now has a 
large, well-kept, modem schoolhouse, and many more are under con- 
struction or enlargement. At the last session of the legislature an 
act was passed appropriating $80,000 for the construction of school- 
houses by the school boards. This money is advanced to the boards, 
to be repaid to the insular government on easy terms at a very low 
rate of interest. For the better and more economical carrying out 
of the terms of this act, the commissioner of education employed the 
services of Mr. E. B. Homer, an architect experienced in school de- 
signing, to prepare plans for the various classes of school buildings 
to be constructed. 

The municipalities have also availed themselves very largely of 
the provision of law which permits the insular government to ad- 
vance them money for public improvements^ to be repaid on easy in- 
stallments at 3 per cent interest. In addition to their own budget- 
ary appropriations for public works, over $116,000 was expended by 
the municipalities from these insular loans. 

The municipal law passed in 1906 appears to be working extremely 
well. This law gives the municipalities complete autonomy in their ^/ 
local affairs, subject to the general laws of the island and certain lim- 
itations on the appropriations in their budgets and the incurring of 
indebtedness. Tne government of the towns is vested in the munici- 
pal council, which lorms the legislative branch, with the mayor as 
the general administrator. In most of the municipalities the mayors 
and the councils work in harmony and show proper respect for each 
other's authority, although in one or two instances disagreements 
have led to annoying situations. 



38 REPORT OP THE GOVERNOR OF PORTO RIOO. 

The insular eovemment, as a matter of policy, is very careful to 
refrain from advising or interfering in local affairs in any way, and 
the best of feeling and harmony have prevailed between the insular 
and local authorities. 

COMBINATIONS AND RESTRAINT OP TRADE. 

In many of our municipalities small combinations have been 
formed to control the sale of meat and bread. As a rule the cattle 
available for slaughter are owned by a few people, and not more than 
ten to fifteen bakeries exist in any town. It has been the custom for 
one baker to rent all the bakeries and close all but one or two, thus 
giving himself a practical monopoly of this necessity of life, and the 
price m many instances has been doubled. 

At the last session of the legislature an act was passed looking 
toward the breaking up of this artificial condition, and the district 
attorneys of the island are following up all cases which come to their 
notice. The municipal administrations have also been interested in 
the matter, with very ffood results. In one instance a letter from the 
mayor to the principal baker was sufficient to break up the combina- 
tion and drop the price of bread from 8 to 4 cents per loaf. 

The question of fresh meat is harder to control, as undoubtedly the 
scarcity of cattle on the island has increased the price, but the impor- 
tation of cattle from Florida is relieving the situation somewhat. 
The health laws of the island are so rigid m regard to the inspection 
and sale of fresh meat that an opportunity is given to dishonest 
health officers to favor one butcher over another, but the municipal 
administrations are thoroughly awake to the gravity of the situation, 
and I hope to see the prices lower during the present year. 

PORTO RICO PROVISIONAL REGIMENT. 

Although, strictly speaking, I should not refer in this report to the 
Porto Rico Provisional Regiment of Infantry, as it has no connec- 
tion with the insular government, I can not refrain from urging that 
every effort be made to maintain this organization in Porto Rico. 
Organized in 1899 for a term of four years, the two battalions forming 
the regiment "were recruited entirely from Porto Rico, and a large 
number of the commissioned officers are also natives of the island. 
In 1904 the regiment was continued for four years, but should no leg- 
islation be adopted at the next session of Congress the regiment will 
cease to exist and a very severe blow be given to the island. 

Apart from the mere material advantage of the money paid to the 
men, which helps to support their families, living in every part of the 
island, the moral effect of the regiment is invaluable. I believe that 
the Porto Ricans take more pride in their regiment than in any other 
one institution. It is a source of pride to us that there are no soldiers 
in our forts except our own people, and that the United States does 
not need to keep American troops on the island to maintain law and 
order. 

The regiment is under exactly the same discipline as our regular 
troops, and it has never failed to receive the commendation of the 
authorities. I believe it would be the bitterest disappointment to our 
people, and an actual calamity, if the regiment snould cease to be 
maintained. 



BEPORT OF THE GOVEBNOB OF POBTO RICO. 89 

GENERAL CONDITIONS. 

It is remarkable how rapidly the people of Porto Rico have 
grasped the forms and meaning of the American system of govern- 
ment, and have learned to recognize the separation which exists 
between the legislative, judicial, and administrative branches of the 
government. 

The old habit of appealing to the governor for interference in judi- 
cial affairs, or for a modification of existing laws, is dying out. The 
higher courts of the island are universally respected, and there is a 
steadily growing tendency to resort to the courts for protection rather 
than to appeal to the administrative powers. 

The legislative work of the past seven years has been excellent. 
The important laws of the island are all in harmony with American 
principles, and many are modeled upon some of the better codes of 
our various States. Our people are law-abiding, and the criminal 
records compare favorably with those of any community of the same 
size. 

There are, however, certain grave conditions in the island which 
give great cause for anxiety. Our population at the last census was 
over 963,000, and I have no doubt that at the present time it is over a 
million, and yet there are actually carried upon the assessment rolls 
of the government but 62,000 property owners, a great part of whom 
are foreigners residing away from the island. It is true that prop- 
erty under $100 in value is exempted from taxation, but the dis- 
proportion between the property owners and the number of inhabit- 
ants is alarmingly large. A great majority of our country, people 
live as mere squatters or tenants at will upon the estates of the large 
landowners. These men can not be expected to have the same inter- 
est in public affairs or in the welfare of the island as they would 
had they property at stake. Moreover, many of them in the interior 
are living far from roads or other means of communication than 
mountain trails or footpaths. They are too widely scattered to 
receive the benefits of rural schools, and they live without benefit of 
clergy or medical attendance. In fact, without exaggeration, I think 
I may say that many of them are living in much the same condition 
as the Indians whom Columbus found in Porto Rico. 

On the other hand, in the urban centers, the congestion is extreme. 
The land upon which most of the houses are built was originally 
deeded to the municipality by som^ property owner for the purpose 
of founding the town, and our poor people are living in little shacks 
and huts on this municipal land. 

In other words, a majority of our people have no interest whatso- 
ever in the soil upon which they live, and some steps must be taken 
toward giving them an interest in their homes. I believe that a 
simple plan would be to distribute lands in small holdings in such 
a way that the people could live in numerous scattered villages. It 
would not be wise to induce them to move from the country, as the 
towns are already congested, and it would strip the rural districts 
of their labor supply; but I believe that a system of small villages 
disseminated througn the island, convenient to the labor in the fields, 
would permit of the establishment of more rural schools, the regular 



40 BEPOBT OF THE GOVEBKOB OP POBTO BIOO. 

visits of doctors, and tend to bring civilization into regions now vir- 
tually a wilderness. 

CmZENBHIP. 

Governor Winthrop strongly urged in his last report that citizen- 
ship in the United States be granted to our people, and I wish to con- 
cur in this recommendation, and to repeat it 

It may be true that many of our people are not altogether fitted 
for citizenship, and perhaps some of the more isnorant would not 
know or care whether they nad it or not, but the educated and intelli- 
gent people of the island are, I believe, ri^tfully entitled to full 
citizenship in the United States. 

I am aware that strong opposition exists in Congress to the grant- 
ing of citizenship to all the I^orto Bicans, but I believe that if it is 
impbssible to have 'citizenship granted to the people of the island as 
a whole, at least some provision should be made whereby a Porto 
Eican may obtain citizenship in Porto Rico, as anywhere else under 
the American flag. A foreigner who has had no interest in the United 
States, or who may even have been hostile to our Government, may 
become an American citizen here, while a Porto Rican who has always 
been friendly to us, and has an enthusiastic love for our flag, is 
denied the same privilege, except under the practically prohibitive 
condition of residence in the United States. 

We have now been seven years under the American Government ; we 
have proven ourselves law-abiding, industrious, and progressive ; we 
have adopted every suggestion made to us toward the Americaniza- 
tion of the island, and we feel that it is but right that those of us who 
have the qualifications demanded by the United States of her foreign- 
bom citizens should be admitted to citizenship under our flag and in 
our island. 

I beg to attach herewith the reports of the heads of the different 
executive departments. 

I have the honor to be, sir, your obedient servant, 

Regis H. Post, Oovemor. 

To THE PbESIDENT, 

Washington^ D. C. 



Exhibit A. 

BEPOBT OF THE SECSETABT OF POBTO BICO. 

Office of the Secretary, 

San Juan^ July 7, 1907. 

SxB : I have the honor to make the following report of the op>era- 
tions of the office of the secretary for the fiscaiyear ending June 30, 
1907. 

My incumbency of the office of secretary only dates from the date 
of this report, and this report, therefore, has to do with operations 
of the office as conducted under my predecessors. The office of secre- 
tary became vacant on your qualifymg as goyemor of Porto Rico on 
April 18, 1907. Since then, until my own qualification on July 1, 
1907, the affairs of the office were conducted by the actinj^ secretary, 
Hon. Martin E. Gill, since appointed judge of the district court of 
Ponce. 

No legislation was enacted at the last session of the legislature 
affecting in any material way the organization or operations of the 
oflSce oxthe secretary ; nor has any event occurred during the year of 
sufficient importance to warrant special consideration. The present 
report, therefore, is restricted to the mere presentation of the tabu- 
lated and other data which it has been the practice in the past to 
have incorporated in the report of the secretary. This data con- 
sists of lists of foreign corporations, domestic corporations, and 
associations registered m the office of the secretary during the year; 
statements of petitions for pardons received in the office ana the 
action taken thereon by the governor; fees collected in the office for 
the registration of corporations, filing of documents, sale of law 
books, and administration of oaths, and of the distribution made of 
various official publications of the island. These statements are 
appended to this report. 

Following are three statements having for their purpose to make 
a complete showing of the financial s^tus and operations of the 
bureau of printing and supplies. 

BUBEAt; OF PRINTINO AND SUPPLIES. 

In recent reports of the bureau of printing and Bupplies it has been the prac- 
tice to arrive at the valuation of the plant by the simple process of adding to 
previous inventories eost values of machinery and fixtures purchased, no allow- 
ance wliatever for depreciation having been made in any report since that for 
the fiscal year 1002^, when 26 per cent was written off to cover three years* 
service. The following exhibit shows the results of allowing a 15 per cent depre- 
ciation for each year in which no depreciation has previously been struck off. 

41 



42 REPORT OP THE GOVERNOR OP PORTO RICO. 

Valuation of plant. 

Value of plant at end of fiscal year 1902-3 (depreciation having been 

allowed as per governor's report for fiscal year 1902-3) W, 135. 58 

Value of plant on July 1, 1903 (see above) 6,135. 58 

Accessions to plant during fiscal year 1903-4 (see governor's report 
for fiscal year 1903-4) 365.27 

6,500.85 
Less depreciation of 15 per cent 975. 13 

Value of plant at end of fiscal year 1903-4 5, 525. 72 

Value of plant on July 1, 1904 (see above) 5, 525. 72 

Accessions to plant during fiscal year 1904<-5 (see governor's report 
for fiscal year 1904-5) 1, 327. 48 

6,853.20 
Less depreciation of 15 per cent 1,027.98 

Value of plant at end of fiscal year 1904-5 5, 825. 22 

Value of plant on July 1, 1905 (see above) 5, 825. 22 

Accessions to plant during fiscal year 1905-6 (see governor's report 
for fiscal year 1905-6) 11, 951. 64 

17, 776. 86 
Less value of machinery condemned and sold during fiscal 
year 1906-6 110. 00 

17, 666. 86 
liess depreciation of 15 per cent 2,650.03 

Value of plant at end of fiscal year 1905-<5 15, 016. 83 

Value of plant on July 1, 1906 (see above) 15, 016. 83 

Cost of new machinery purchased from July 1, 1000, to June 30, 1907, 
as follows : 

Two 10 by 15 Chandler & Price presses $417. 48 

One No. 1} Twentieth Century Monitor wire stitcher 235. 00 

652. 48 

Cost of type, miscellaneous printing shoj) fixtures, and office funiture 
purchased from July 1, 1906, to June 30, 1907 273.48 

15, 942. 79 
Less value of old type, type cases, etc., sold during fiscal year 1906-7. » 76. 87 

15, 865. 92 
Less depreciation of 15 per cent 2,379.89 

Value of plant at end of fiscal year 1906-7 13, 486. 03 

Note. — ^An inventory of the plant made on June 30, 1907, showed the bureau 
to own 1 Optlmus cylinder press No. 0, 1 same. No. 2, 1 Chandler & Price 
Gordon press, 12 by 18, 2 same, 10 by 15, 1 same, 8 by 12, 1 34-inch Brown & 
Carver paper cutter, 1 No. If Twentieth Century Monitor wire stitcher, 1 
Monitor stand power perforator, 1 automatic striker ruling machine, 1 Sterling 
punching machine, 2 boolcbinder's finishing presses, 1 bookbinder's Job backer, 
1 cardboard cutter, 585 cases of metal tyiie, 1 cabinet of wood type, 150 pounds 
brass rules, 2,000 pounds leads and slugs, 2 cases wood furniture, 1 case 
metal furniture, 85 galleys, 41 composing sticks, 14 case stands, 8 case racks, 
two galley racks, 3 imposing tables, 2 drying frames, and a good equipment 
of closets, cabinets, tools, benches, and office furniture. 



r 

BEPORT OF THE GOVEBNOB OF POBTO BICO. 48 

Resources and liabilities June 30, 1906, and June SO, 1907. 

Resoarces June 30, 1906: 

Value of plant i $15, Olft. 83 

Value of resalable supplies on hand (see governor's report for 

fiscal year 1905-6) 10, 923. 86 

Amount due for work performed and supplies furnished 1, 809. 56 

Gash on hand 

27» 750. 25 
Liabilities June 30, 1906 : 

Amount owed for supplies bought 

Balance 27, 750. 25 

Resources June 30, 1907 : 

Value of plant : 13, 486. 03 

Valne of resalable supplies on hand, as follows : 

Printing paper $3, 388. 49 

Envelopes 1, 191. 88 

Printing ink 535. 23 

Bookbinding materials 447.54 

Municipal forms 786. 28 

Stationery and office supplies 3, 917. 26 

10. 276. 68 

Value of labor and material expended on Jobs unfinished and 

uncharged on June 30, 1907 1, 407. 19 

Amount due for supplies furnished and work performed 5, 234. 17 

Cash on hand, as per books of auditor of Porto Kico 1, 734. 09 

32 138 16 
Liabilities June 30, 1907 : 

Amount owed for supplies bought 2, 131. 10 

— sr* 

Balance 30, 007. 06 

Receipts and expenditures from July /, 1906^ to June SO, 1907, 

Receipts : 

Carried over from previous fiscal year 

I.«egi8lative appropriation — 

Salaries, chief and clerk $2, 923. 60 

Contingent expenses 2,500.00 

For work performed and supplies furnished 28, 047. 80 

For sale of old type and type cases 76. 87 

For sale of scrap paper and packing boxes 53. 52 

33, 601. 88 

Elxpenditures : 

For resalable supplies purchased 14, 304. 41 

For accessions and improvements to plant 920.90 

For salaries, chief and clerk 2. 923. 00 

For wages of printers, bookbinders, messengers, etc 11, 558. 79 

For general running expenses, as follows: 

Power and light $510.05 

.Freight and insurance on shipmentH from New 

York 742. a3 

Purchase of New York drafts 26. 84 

Drayage 80. 32 

Incidentals 733. 89 

2, 094. 03 

31, 867. 79 
Cash on hand June 30, 1907, as per books of auditor of Porto 

Rico . 1, 734. 09 

Total 33, 601. 88 



44 BEPORT OP THE OOVBBNOB OP POBTO BIOO. 

The first of these statements consists of the valuation of the plant 
as it existed at the end of each fiscal year, 1903-3 to 1906-7. No 
description is required of the second and third statements, which 
show, respectively, resources and liabilities June 30, 1906, and June 
30, 1907, and receipts and expenditures July 1, 1906, to June 30, 1907, 
as these statements are prepared in such a way as to show clearly 
the condition of the bureau at the end of the fiscal years ending June 
30, 1906 and 1907. From the foregoing statements it will be seen 
that the net resources of the bureau on June 30, 1907, were $30,007.06, 
as against $27,750.25 on June 30, 1906, a gain of $2,256.81. Against 
this must be set the amount of $5,423.60, received during the year 
from the general funds of the insular government bv appropriation. 
The net results of the industrial operations proper of the, bureau dur- 
ing the year was consequentljr a loss of $3,166.79. The practice is for 
the bureau to charge the different services of the government for 
work performed for or material supplied to them the actual cost of 
the material and labor performed, plus ten per cent. The 10 per 
cent is intended to cover freight and express charges, salaries of fore- 
m)sin, messengers, and others, whose time can not well be apportioned, 
and the general expenses of administration. The showing would 
indicate mat the 10 per cent extra charge is not sufficient to cover 
these various items. Every effort is made to conduct the bureau upon 
an economical and business basis, and it is believed that, if the char- 
acter of supplies furnished and work performed is considered, the 
various services of the government are able to secure their supplies 
and have the work required by them performed at more advantage- 
ous tetj^s than if they had recourse to private concerns. Certainly 
it is the case that the various departments, through the bureau, are 
able to secure material of which they have need, and to obtain the 
execution of work with far greater promptness and absence of fric- 
tion than would be possible if they had to enter the open market and 
make a special contract in each case. 
Respectfully, 

W. F. WiLLOUGHBY, Secretary. 

Hon. Regis H. Post, 

Governor of Porto Rico, 

Government House^ San Juan, P. R. 



BEPOBT OF THE QOVEBNOR OF POETO BICO. 



45 



List of domestic corporations registered in the office of the secretary of Porto 

Rico from July i, 1906, to June SO, 1907. 



Name. 



BdMrt GrahAxn Oo ,'. 

Porto Bfco Pfaeappte Oo 

The Porto Rico Hotel Oo 

Alta Vtata Pmlt Oo 

The Mabflla Mining Oo 

H. Kaplan Lumber Oo 

The Manatl A Olalea Industrial Oo_. 

Aredbo Orange and Pineapple Oo 

TbeMayaguee Fruit OoltlTating Oo. of Porta BIco 

Enterprise Fruit Oo.. 

The Salto Grande Oo 

The Insular Dock Oo 

Sabana 8eca Plantation 

Miramar Apartment House Oo 

ConcepclOn Mining Co i. 

The Oolumbia Fruit Oo 

Porto Bleo Ice Oo 

Aredbo AutomoTll Oo.^ 

Palmarejo Pineapple Oannlng Oo - 

G^ntral Eureka (incorporated) 

Puerto Woo Sugar Oo 

Cat&iio Building and Improyement Co 

Plasuela Sugar Oq» 



Principal place 
of businesa. 



Bayamon. 
San Juan. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Mayaguez. 
San Juan. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Areclbo. 
Mayaguez. 

Do. 
San Juan. 

Do. 

Do. 



List of foreign corporations registered in the office of the secretary of Porto 

Rico from July 1, 1906, to June SO, 1907. 



Name. 


Agent. 


Address. 


J. G. White A Oo 

Porto Rico TVvfk On ^ - 


Clare F. Beames.'. 

Jaime Sifre 


San Juan. 
Do. 


Whitney Iron Works Oo 

Thfi Union Bank of Half f a^ 


WaldemarHepn 

John D. Leavitt 

J. P. Mendel 


Do. 
Do. 


O^nffAiiHAted Ofgi^ Oo.. 


Affuas Buenas. 


Porto Bico Ezorees Oo. ...^.... 


Herbert E. ShafTer 


San Juan. 


£1 Baneo Industrial de Santiago 


Rogello 8. Castro 

Hannah Hegeman 


Do. 


The Woman's Home Missionary Society 

of the Methodist Episcopal Ohnrch* 
United States Colonial Prult Oo 


.Santurce. 


W. Q. McAdams 

JiiHin Unibu>h . . 


Manatl. 


The Enoenada Estates ( Incorporated) 


Ponce. 


Bemal Estate 




Do. 


Ran Antnnio Qo . _ . 


John A. Wilson 

Harrison Johnson - 


San Juan. 


Johnson YVwAlnnm^nt Oo 


Caguas. 


Colonial Fruit Oo - 


Edmund Stevens 

Lewis J. Proctor 


San Juan< 


The Porto Bico General Telephone Oo 


Do. 


The Baroeloneta Fruit Oo 

Tnml&r TJiia 


Samuel P. Bates « 

Edward Mayers 


Do. 
Do. 


TroDlcal Fruit Growers' Association....—. 


Benjamin Cook ... - . 


Areclbo. 


Santa Catallna Fruit Oo 


John J. Edmunds 

Frederick Pbilippi 


Bayamon. 


" Schnackenburg A Boettcher'* 


May agues. 


Bavamnn Plantation On 


Wm. H. Hawkins 


San .Til An r 


The Boyal Bank of Canada _. 


Joseph B. Bruce 


Do. 



46 REPOBT OP THE QOVEBNOB OP POBTO BICO. 

List of aatociatkma regittered from Julv 1, 1906, to June SO, 1907. 



Nunaandlooatlan. 


Dataon 


■piHM>ved. 


TheP rtoric Buw 




July M.I9M 










8ocl«dsd de Begun) 










May 4,l»» 










S„J«„P.r,o.BJ. 


J Lodge.No. BTi, oi thi"Bii«Totot ISd Ko- 


Oct. 30.1906 
S«pt.»,lt>» 


Mot. 7, IMS 












D«. 14.1906 




















Teb.'zslieo? 
Apr. 2.1M7 
Mu. 1,1007 
Feb. lZ,ie07 
Hay 23,1801 














Apr. 10,19)7 
























Apr. S.1M7 
Mar It.lWT 

















Statement of distribution of public aocuments, Julv 1, 1906, to June SO, 1907. 

Laws of Porto Rico, 1007 (English and Spanish embodied in one volume). . 575 

Governor's report Tor IflOB— 550 

Beglster of Porto Rico for 1005 450 



AIbo varioiiB copies of the following publications kept for distribution In the 
office of the secretary of Porto Rico: 

Laws nf Porto Rleo for the years 1902. 1903, 1904, and 1905, both In Eng- 
lish and Spanish. 

Governor's messages for the years 1900, 1002. 1903, 190J, 30(ffi, 1906, and 
1907. 

Reports of the aneemla commission. 

Reports of the governor for 1001, 1002, 1903, 1004, and 1006. 

Registers of Porto Rico for 1901. 

CensiiH of Porto Rico, English and Spfinlsh. 

Translations of old Spanish laws. 



For r^Utratlon of corporations, filing and recording docum^its, and 

certificates issued 13.296.90 

Sale of law books... 226. 76 

Oaths administered „ 13.00 



Petitions for pardons, commutation of sentences, and paroles received 600 

Pardons granted 83 

Commutation of sentences granted 25 

Paroles granted 9 

Releases ordered 3 

Fines remitted 2 

Applications denied 518 

According to a rule established, that no action be taken on applications 
for pardon until six months have elapsed from the date of last decision, 

the number of petitions received under this head were 100 



Total- 



. 690 



Exhibit B. 

BEPOBT OF THE ATTOBNEY-OEHESAL OF POBTO BICO. 

Office of Attorney-General of Porto Rico, 

San Juan^ September 2^^ 1907. 

Sir: In accordance with the terms of the organic law of Porto 
Rico, I have the honor to submit herewith my annual report on the 
operations of the department of justice for the fiscal year 1906-7. 

judiciary. 

The judicial system established by the act of 1904 and its amend- 
ments continue to work satisfactorily. The judges of the courts and 
the members of the legal profession are readily adapting themselves 
to the new conditions of things, and it may be confidently said that 
the American laws of procedure will remain on this island perma- 
nently. Few, if any, of the native judges or lawyers now aavocate 
a r6tum to the Spanish adjective laws, though some changes have 
been suggested in the present system. 

In the application of the new laws of procedure, practice, and evi- 
dence there is a tendency on the part of the Porto Rican members 
of the legal profession to infuse, to some extent, into those laws the 
spirit of the legislation and jurisprudence of Spain, though that 
tendency is gradually disappearing. That men educated and trained 
under the Spanish systejn of laws should be influenced by it in their 
interpretation of the new legislation is most natural. No doubt that 
is the result in every case where a change takes place in legislation, 
and especially so when it is as radical as that made here. It is to be 
expected that some principles of Spanish law will enter into and in- 
fluence the new procedure; but tne basic principles of American 
legislation on that subject have not been and will not be affected in 
any way. They will remain unaltered ; the influence of the Spanish 
system is affecting the new procedure in its form, but not sub- 
stantially. 

The district court of San Juan was reorganized at the legislative 
session of 1906 and provided with two judges, each of whom presides 
over one of the two sections of the court. Section 1 was vested with 
civil jurisdiction only, which, with the exception of a few classes of 
cases, was coextensive with that exercised by the district courts gen- 
erally; and section 2 was given exclusive jurisdiction in crimmal 
matters within the limits conferred on all the district courts and civil 
jurisdiction in certain specified matters. It was soon discovered that 
the distribution of business between the two sections was unequal. 
Section 1, with its comprehensive jurisdiction in civil matters, was 
overburdened with an ever-increasing docket, with which the judge 
could not keep pace. On the other hand, section 2 did not have sum- 
cient matters before it to keep the judge occupied, and its sphere of 
usefulness could be increased. The matter was brought to the atten- 
tion of the assembly at its last session, and an act was passed to relieve 
the situation. The act vested in section 2 concurrent jurisdiction 

47 



48 BEPOBT OF THE GOVERNOR OF PORTO RICO. 

with section 1 in civil matters, in addition to the exclusive criminal 
jurisdiction already vested in it; and in order to prevent an undue 
accumulation of business in either of the sections provision is made 
in the act by which the two jud^ may meet and agree upon a trans- 
fer of civil cases from time to time from one section to the other, and 
thus an equitable division of the work between them is assured. The 
new law has brought the desired relief to the overburdened section of 
the court, and meets with the approval of the two judges, the legal 
profession, and the general public. 

The island of Vieques had felt the necessity of a resident municipal 
court for some time. The municipality formerly belonged to the 
judicial district of Humacao, and its citizens suffered much incon- 
venience and delay in havia^ to await the coming of the municipal 
judge of Humacao, who held sessions of the court in Vieques at 
intervals of one or two months. Persons accused of offenses, when 
unable to give bond, were often detained in the local municipal jail 
to await the session of the court for a period of time not justified by 
the grade of the offense committed, ana the cost of their maintenance 
was a burden on the tax-paying element of the community. 

Vieques is a populous island, and contains much wealth; the good 
citizens of that locality were therefore entitled to a local court with 
sufficient jurisdiction and dignity to maintain order and lend security 
to persons and property. Tne claims of the people of Vieques were 
recognized by the legislative assembly, which at its last session passed 
an act establishing a municipal court for that island. Under the law 
the judge and other officers of the court are appointed by the governor 
with the approval of the executive council. The judicial officers in 
all the other municipal districts are elected by popular vote. An ex- 
ception was made of the Vieques court because it was believed that a 
more efficient judiciary could be obtained for the idland by removing 
the court officials from the field of active politics. Vieques in the past 
had given evidence of disorders during election periods, and its 
separation from the main island by a channel about fifteen miles in 
width made it most necessary that the authorities upon whom the 
obligation rests to maintain order should be free from the influence 
of local politics. 

The municipal court of Vieques was installed on the 1st of July 
last. The governor and attorney-general were present at its 
inauguration. 

A municipal court was also created for the municipality of Adjun- 
tas at the last session of the assembly. Ad juntas had been attached 
to Ponce for judicial purposes. This arrangement was found incon- 
venient for the people of Ad juntas, owing to the long intervals 
occurring between the sessions of the court. The municipal court 
of Ponce, by reason of the large amount of business coming before 
it at the capital of the district, could go to Ad juntas only once everj 
month or six weeks. Adjuntas has quite a large population and is 
situated far up in the mountains. These considerations impelled 
the assembly to establish a court there. The justice court at Adjun- 
tas has been abolished, and the jurisdiction formerly exercised by it 
is now vested in the new court. 

Experience has shown that the present system of municipal courts 
is unsatisfactory. It does not afford tiid peopk the speedy judicial 
remedy to whioh they are entitled Many of the municipal judicial 



BBPOBT OF THE QOVBBNOR OF POBTO BICO. 49 

districts include within their respective limits more than one munici- 
pality, in each of which the courts are re<juired to hold sessions. The 
municipal court of Bayamon has a district containing seven municU 
palities. It is needless to say that this court can hold sessions in the 
outlying municipalities not oftener than once every two months. In 
the meantime judicial business is delayed, and the moral effect result- 
ing from the speedy enforcement of criminal laws is lost, and it often 
happens that when the court does arrive at a municipality to hold 
a session it finds the witnesses scattered and the evidence against 
persons accused of offenses hard to obtain. Courts are organized 
for the purpose of hearing and determining matters of complaint 
between the commonwealth and those who infringe its laws and to 
resolve issues between citizens who resort to them For the adjustment 
of justiciable rights. But these are not the only purposes for which 
courts are created. Their existence in a community is a guarantee 
of good order and brings to the citizen the assurance that he is safe 
in his person and property from unwarranted attack. 

A tribunal of the dignity of the municipal court adds to the import- 
ance of a municipality by promoting its business interests and enhanc- 
ing its property values ; but under the present system no such advan- 
tages are obtained. The sessions of the courts at long intervals, and 
these only of a day or two duration, have many disadvantages and are 
without practical benefits. Delay in the dispatch of litigation is 
the rule, and the various localities are burdened with the maintenance 
of persons charged with petty offenses held in jail awaiting trial. 
The uncertainty regarding the time for holding sessions of the courts 
and the imperfect means of communication in the mountain regions 
often cause the nonappearance of witnesses and litigants upon the 
day set for the hearing of cases, and the business pending before the 
court must either be dismissed or continued. These difficulties could 
be overcome in a very great measure if each municipality were given 
a court with a fixed residence. I earnestly advocate the reorganiza- 
tion of the municipal courts on a basis that will provide one court 
for each municipality. The justice courts might well be abolished 
and the jurisdiction now exercised by them conferred on the mu- 
nicipal courta I would suggest the division of the municipal courts 
into three classes — that is to say, classas 1, 2, and 3. Classes 1 and 2 
should be presided over by lawyers, while laymen of intelligence 
and a fair knowledge of law may be selected for the third class. The 
expenses of the courts should be met in part out of the insular treas- 
ury and in part out of the respective municipal treasuries. Fines, 
fees, and forfeitures collected oy the municipal courts should be 
covered into the respective municipal treasuries. 

But my views regarding the reorganization of the municipal courts 
require a radical departure from the present method of selecting 
court officers. Their election by popular vote should be discontinued. 
They should be appointed by the governor, with the approval of the 
executive council, to hold their respective offices for a fixed term and 
subject to removal by the governor for cause. 

Judicial officers should be removed from the sphere of politics, that 
they may be free from the influence of political leaders, and this is 
especially necessary in Porto Rico, where politics are of such a char- 
acter that the voters are guided more by the personality of the lead- 

21162—8. Doc. 92, 60-1 4 



50 BEPORT OP THE GOVERNOR OP PORTO RICO. 

ers than by the principles involved in the contest. The judicial offi- 
cers in 26 districts are now elected by popular vote. Should that 
method of selecting them be extended to the 66 municipalities, the 
evils resulting from the present system would be largely increased. 
One can readily imagine the disturbance to the peace and good order 
of the island were the court officials in all the municipalities to 
engage in a struggle for victory in a political turmoil. 

The reports from the district courts show an increase in civil busi- 
ness for the fiscal year just ended over that of the preceding year, 
while the number of criminal cases presented was less than that 
reported in the latter year. 

Sixty-six homicides of all grades were filed in the district courts 
during the year 1905-6, while only 57 cases were reported for the 
year ]ust terminated; but the effect of last year's record is neutral- 
ized to some extent by the fact that 18 murder cases were recorded 
during that period and only 10 such cases for the year preceding it. 

The homicide cases filed by the district attorneys in the district 
courts represent practically all of the offenses of that character com- 
mitted on the island. But three cases of homicides have come to my 
knowledge in which the perpetrators of the crime have not been dis- 
covered. One of these was in the district of Arecibo and the other 
two in the district of Humacao. That there is so small a number of 
homicides in which the guilty parties have not been brought to jus- 
tice is due to the zeal and efficiencv of the prosecuting officers and 
members of the police force. The discovery of crime is not so diffi- 
cult in communities where means of communication are easy and 
rapid, but here on this island, with its mountain regions and tor- 
rential streams and with few roads affording easy transit, the task of 
discovering the perpetrators of crime is not an easy one. 

Three men were executed for the crime of murder in the first 
degree during the last fiscal year. Two of the executions took place 
in the month of February and the other during the month of June. 
They were the first executions under the penal laws established by 
the American Government in Porto Rico and, as far as I have been 
informed, the first legal executions by hanging that have been wit- 
nessed on the island. Previously capital punishment under judicial 
mandate was inflicted by garrote. 

GOVERNMENT BUILDINGS. 

The offices of the central government distributed throughout the 
island are, in the main, located in rented buildings, and me public 
moneys expended in the payment of rents is considerable. Insular 
buildmgs for the accommodation of the courts and other offices could 
be erected in many of the municipalities with a saving to the treasury. 
In some localities the need of such buildinjgs is pressing for the ac- 
commodation of the district and municiparcourts, the offices of the 
registrar of property, the tax collector, insular telegraph, and quar- 
ters for the police. Their construction would be oeneficial to the 
government, not alone in relieving the treasury from the payment of 
rents, but in bringing to the insular authorities all the advantages 
incident to the absolute ownership in the properties. 

The growing prosperity of the island has increased the demand for 
houses for commercial purposes, and this department has encountered 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 51 

much difficulty in obtaining quarters for the courts and registrars' 
offices. 

I am of the opinion that the erection of public buildings, in some 
of the municipalities at least, is a matter well worth the consideration 
of the legislative assembly, and I would respectfully suggest that it 
be brought to the attention of that body at its next session. 

CHURCH CASES. 

The litigation between the Catholic Church in Porto Rico and the 
people of Porto Rico, which has been pending in the supreme court 
since 1904, and in which the church sought recovery of certain prop- 
erties and moneys from the insular government, was finally aeter- 
mined by the supreme court of Porto Rico in favor of the church. 
The last of the cases was decided on December 15, 1906. A brief 
historical review of the question and of the issues involved would not 
be out of place here. 

Immediately after the change of sovereignty, the Catholic Church 
in Porto Rico presented certain claims to the authorities at Washing- 
ton wherein it asserted ownership to some pieces of real estate situ- 
ated in the city of San Juan, basmg its claim on the ground that the 
property belonged to the Dominican and Franciscan friars, and had 
been unlawfully taken from them by the Spanish authorities in Porto 
Rico many years ago. The church also demanded the payment of 
certain moneys claimed to belong to the church, resulting from the 
collection of censos, which it said the government had unlawfully 
appropriated to itself. An effort was made by the church to obtain 
Congressional action in the matter, but without success. 

By the act of July 1, 1902, the Congress of the United States ceded 
to the people of Porto Rico all the public lands and buildings situ- 
ated in the island not reserved by the President for Federal pur- 
poses. By virtue of that act the properties situated in the city of 
San Juan known as the San Francisco Barracks, the insane asylum, 
and the ground upon which the city market is situated passed to the 
people of Porto Rico. Soon after the passage of the act of Congress 
above mentioned the Catholic Church applied to the insular govern- 
ment for an adjustment of its claims. An effort was made at the leg- 
islative session of 1904 to secure the appointment of a legislative 
committee with power to hear and determine the differences between 
the people of Porto Rico and the church. The legislature refused to 
provide for the appointment of the committee; but an act was 
passed at that same session by which jurisdiction was conferred on 
the supreme court of Porto Rico to hear and determine all of the 
points at issue between the church and the insular government, or 
any municipality of the island. 

jTot long after the act of the legislature conferring the special jur- 
isdiction on the supreme court was approved the Catholic Church 
instituted three suits in that court against the people of Porto Rico. 
One of the suits was for the recovery of some $80,000 or more of 
moneys alleged by the church to have been collected from censos by 
the American militaiy government in Porto Rico, and rightfully 
belonging to the church. This case was decided in favor of the 
people of Porto Rico by the court in a majority opinion. No appeal 
has been taken by the church, and it is my beliei that it is satisfied 
with the decision. 



52 BEPORT OF THE GOVERNOB OF POBTO BICO. 

Another suit was for the recovery of the little chapel adjoining the 
Boys' Charity School in Santurce. This case was predicated upon a 
resolution of the diputacion provincial, which authorized the Catholic 
bishop to use the chapel, but upon the express condition that the gov- 
ernment reserved the right to enter upon and take possession of the 
property at will. The resolution contained the declaration that the 
diputacion provincial could not transfer the title nor the unqualified 
possession of the property to the church, because the state was the only 
authority competent to do so. This case was also decided in favor of 
the people of I^orto Rico by the court in a majority opinion. An ap- 
peal to the Supreme Court of the United States has been taken by the 
church. 

The other case, and the most important one, involved the San Fran- 
cisco Barracks, now used as quarters for the insular police and for the 
high school ; the building known as the Dominican Convent, now oc- 
cupied by the supreme court and the district court of San Juan and by 
the commissary department of the army, and the grounds upon which 
are situated the city market, the insane asylum, and the Ballaja Bar- 
racks. 

The buildings known as the Dominican Convent and the Ballaja 
Barracks were reserved by the President of the United States for Fea- 
eral purposes by virtue of the act of July 1, 1902, under which the 
public lands were ceded to Porto Rico, as 1 have already stated. The 
msular government, therefore, had no claim to those' two pieces of 

groperty, and disclaimer of ownership in them on its behalf was 
led in the suit. The Government of the United States was not a 
party to the suit. In view of that fact, and that the insular govern- 
ment disclaimed any interest in them, the Dominican Convent build- 
ing and the Ballaja Barracks were eliminated from the case by a 
decree of the court, and the question as to the true ownership of those 
properties was left undecided. 

Tne case was decided by the supreme court of the island against 
the people of Porto Rico and in favor of the Catholic Church by a 
majority opinion. The decree divested the insular government of 
the title and possession of the San Francisco Barracks and the 
grounds upon which are situated the city market and the insane asy- 
lum and vested the title to those properties in the Catholic Church; 
and the court also gave judgment in favor of the church against the 
people of Porto Rico for the sum of $20,000 or more of censos money. 

Not only was the real estate in question adjudicated to the church, 
but a rental of 5 per cent per annum for the use and occupancy or 
the same from the 18th day of October, 1899, until the date or the 
judgment is allowed to it on the market value of the property in- 
volved in the decree. 

An appeal has been taken on behalf of the people of Porto Rico 
in this case to the Supreme Court of the United States, and an ap- 
pearance has been duly entered and record filed in that court. Tne 
orief for the appellant is now being prepared by special counsel for 
the people. We believe that material errors were committed by the 
supreme court of Porto Rico to the prejudice of the people of the 
island on the trial of this case, and a reversal of the judgment is 
hoped for. 

When the act of 1904, conferring jurisdiction on the supreme court 
in the church matters, was adopted, it became necessary to employ 



BEPORT OF THE GOVERNOB OF PORTO RICO. 58 

special counsel to assist this department in conducting the litigatiou. 
The attorney-general and his two assistants, owing to the many other 
duties devolving on them, were unable to give the question the atten- 
tion its importance requires. In order to arrive at a correct under- 
standing of the issues involved much historical research was neces- 
sary, as well as a long and careful examination of old Spanish laws, 
of royal orders and decrees, and the inspection of vohiminous records 
in the department of the treasury and of the interior. The Hon. 
Charles Hartzell, formerly secretary of Porto Rico and now a prac- 
ticing attorney in San Juan, was employed by the governor of Porto 
Eico to assist the attorney-general in the defense of the island's 
interests in the controversy. The special counsel is now engaged in 
preparing briefs on behalf of the people of Porto Rico, to be sub- 
mitted to the Supreme Court of the United States. 

The facts involved in the controversy between the church and the 
government are mostly of a historical nature and are very interesting. 

It appears that in the year 1838 the Franciscan friars were m 
possession of what is now called the San Francisco Barracks, in San 
Juan, and a community of Dominican friars were occupying what is 
now known as the Santo Domingo Convent, in the same city. The 
properties had been occupied for many years by the two religious 
communities, who, by common repute, were the owners of them ; but 
in the year 1838 they were forcibly dispossessed of them by the 
Spanish authorities in Porto Rico, who claimed to act under the 
" disamortization " laws. An inventory was taken by the civil au- 
thorities of all the properties seized oy them, including the San 
Francisco Barracks and the Santo Domingo Convent. 

It is claimed by the church that the two religious communities 
owned the real estate in question, and that the Dominican friars also 
owned the lands upon which are situated the city market, insane 
asylum, and Ballaja Barracks under grants from Ponce de Leon, the 
first governor of Porto Rico. No written evidence of these grants was 
submitted in the case, and so far as we have been able to ascertain 
none ever existed. But the church bases its title upon the fact that 
from time immemorial the properties were recognized by the public 
as belonging to the two religious communities and that they are 
mentioned in the inventories made at the time of the dispossession 
of the friars. These facts, the church asserts, are sufficient to warrant 
the presumption of the existence of grants from the government to 
the religious communities. On behalf of the people of Porto Rico it 
is denied that the title was in the friars at the time of their dispos- 
session. 

It is contended on behalf of the people of Porto Rico that the dis- 
possession of the friars was an act of the duly constituted authorities, 
who acted under the sanction of law; that it took place under the 
laws of disamortization, which directed the seizure of the properties 
of the religious orders. This claim of the insular government is 
denied by tne church, which also denies that the laws of disamorti- 
zation were applicable to Porto Rico or that they had been extended 
to it. 

The properties in (question have been in the continuous, undisturbed 
possession of the civil authorities since the year 1838. There is no 
evidence in the records that the religious orders or the church ever 
made any demand on the Spanish authorities in the Peninsula or in 



54 REPORT OF THE GOVERNOR OF PORTO BICO. 

Porto Rico for the property. Nothing seems to have been done until 
after the changje of soverei^ty, when the church presented its claims 
to the authorities at Washington. 

In the year 1851 an agreement was entered into between His Holi- 
ness the Pope and the Crown of Spain in respect to the properties of 
which the church and its religious orders had been dispossessed under 
the laws of disamortization. This agreement is known as the " con- 
cordat of 1851," and was supplemented by another in the year 1859. 
By the terms of these two concordats it is provided that the proper- 
ties that were taken by the Spanish authorities from the religious 
communities under the disamortization laws and not alienated by 
the government should revert back to the religious communities; 
but inasmuch as it was not expedient to I'eturn the possession of the 
properties to the communities, it was agreed that they should remain 
with the government, and in lieu of their return the communities 
were to receive intransmissible bonds of the public debt of Spain^ 
bearing interest at 3 per cent, the capital and interest of the bonds to 
be distributed among the religious communities in proportion to 
their needs and circumstances. It is claimed by the church that the 
concordats extended to the Spanish possessions in America as well as 
to the Peninsula, and in support of this contention the royal decree 
of 1852, issued by Queen Isabella II of Spain to the authorities in 
Cuba, is referred to. That decree declared that the concordats were 
applicable to Cuba, and it was thereby ordered that the properties of 
which the religious orders had been dispossessed be sold and the pro- 
ceeds thereof applied to the use and benefit of the religious orders in 
Cuba. 

The insular government denies that the concordats applied to Porto 
Rico, or were ever extended to the island, and claims that the very 
royal decree issued by Queen Isabella II to the Cuban authorities 
demonstrates their inapplicability to the Spanish possessions in 
America ; for in that decree the Queen declared that the provision of 
the concordats relating to intransmissible bonds of the public debt of 
Spain, which were tooe delivered to the religious communities, was 
inapplicable to Cuba by reason of the fact that bonds of the public 
debt of Spain could not be issued in exchange for properties m the 
Spanish possessions in America under the terms of the law as it theiv 
existed. And it was asserted by the insular government that if a pro- 
vision of so much importance was not applicable it could not be said 
that any part of the concordats were made extensive to those posses- 
sions. Tne insular government also supports its contention that the 
concordats were not applicable to Porto Kico on the ground that since 
the year 1838 the civil authorities have been in uninterrupted posses- 
sion of the properties in question, and that no evidence of a protest 
of any kind on the part of the church to the Spanish authorities was 
shown at the trial. 

The people of Porto Rico also claim the property under the statute 
of limitation of thirty years. The plea or the statute of limitation 
is denied by the church on the ground that the latter could not have 
instituted any suit against the Spanish authorities to recover the 
properties, because by the terms oi the concordats the religious com- 
munities could insist on the bonds being issued to them and nothing 
else. 



REPORT OP THE GOVERNOR OF PORTO RICO. 55 

I have given but a brief statement of the facts and issues involved 
in the controversy. No argument is made here in favor of the gov- 
ernment's theory of the case, and, in my judgment, none would be 
proper. What nas been said is simply with the purpose of present- 
ing the controversy from the view point of the two contending parties. 
There are some technical questions of jurisdiction and procedure in- 
volved in the case, but I have not referred to them, ana have limited 
myself to the merits of the controversy. 

ADJUSTMENT OF THE BOUNDARIES OF THE NAVAL RESERVATION. 

The President of the United States, acting under the authority 
vested in him by a<it of Congress of July 1, 1902, reserved a tract of 
land fronting on the San Antonio Channel in the harbor of San 
Juan, and extending north beyond the San Juan-Ponce road, and east 
from the American railroad station, to include 80 acres of public 
land. A disagreement arose between the Navy Department and the 
insular government in regard to the boundaries or the tract so re- 
served by the President. It was claimed by the local authorities that 
the reservation only embraced a tract of 80 acres, including within 
the limits of the 80 acres private as well as public lands. The naval 
authorities, on the other hand, insisted that the intention of the 
President was to reserve 80 acres of public land, and that the lines of 
the tract must extend eastward from the railroad station so as to 
include that much public land. 

The question remained in abeyance until the governor of Porto 
Rico suggested to the Navy Department the advisability of referring 
the issues to a joint commission consisting of a representative of the 
Navy Department and one to be appointed by the insular govern- 
ment. The Secretary of the Navy assigned Capt. Samuel C. Lemly, 
U. S. Navy, retired, to act for the Navy Department, and the attor- 
ney-general of Porto Rico was selected by the governor to represent 
the local authorities. 

The commissioners held several conferences in San Juan, and 
finally arrived at a conclusion which seemed to them to do justice to 
both sides. In accordance with their instructions, a joint report was 
made by the commission to the Secretary of the Navy and the gover- 
nor of I^orto Rico of their findings and "recommendations. The joint 
report was approved by both of these authorities. 

On the recommendation of the Secretary of the Navy the Congress 
of the United States passed an act by which the President was autnor- 
ized to cede to the people of Porto Rico such portions of the naval 
reservation at San Juan as were not needed for the purposes of the 
Navv, upon the condition precedent that the insular government 
would cede to the United States three certain tracts of land described 
in the act of Congress. The legislative assembly of Porto Rico-, on 
the governor's recommendation, passed an act directing him to con- 
vey lo the United States the three tracts of land specified in the act 
of Congress. They were the same which the joint commission recom- 
mended for cession by the insular authorities to the National Govern- 
ment. The formal transfer of the parcels of land is now being pre- 
pare, and only a few details are lacking to complete the transaction. 

The adjustment of the boundaries of the naval station of San 
Juan is a matter of the utmost importance to the city, and, I may 



56 EEPOBT OF THE GOVEBNOR OF PORTO RICO. 

sa^. to the entire island. By the settlement the insular government 
will acquire the title and possession of the San Juan-Ponoe highway 
through Puerta de Tierra, as well as the title and possession to nearly 
all of the water front along the San Antonio channel. The San 
Juan-Ponce road is the only highway leading to the main island 
from the islet on which the city of San Juan is situated, and it is most 
essential that the title and jurisdiction of this thoroughfare be vested 
in the local government. The acquisition of the water front along 
the San Antonio channel will not only afford the port of San Juan 
greater facilities for the accommodation of its rapidly increasing 
commerce, but will also allow the insular government to recover 
from the sea approximately about 100 acres of land by reclaiming 
the manglares along the channel. The settlement will also bring 
to the insular government that valuable tract of land lying between 
the American railroad station and the military corral adjoining the 
Naval Hospital, thus affording space for the city's growth, this being 
the only direction in which it could expand, owing to the fact that 
it is surrounded by water on all sides, except on the east. It is upon 
part of this tract that the capitol of Porto Rico is to be built. 

In return for the concessions to be made by the National Govern- 
ment the insular authorities will convey to the United States three 
tracts of land, which consist, first, of a parcel of land of 11 acres, 
including within its limits the powder magazine in Puerta de Tierra ; 
second, tlie small triangular tract of seven-tenths of an acre l^ing to 
the rear of the Naval Hospital in Puerta de Tierra ; and third, the 
penitentiary, or presidio. In respect to the third parcel to be ceded 
to the United States, I would say that the act of Congress requires 
the insular government to cede all of that tract of land known as 
the Puntilla, and the public buildings thereon. However, the Pun- 
tilla tract, with the exception of the presidio, had already been re- 
served by the President in a former proclamation, so that the effect of 
the cession now about to be made by the insular government will be 
only to cede the penitentiary, or presidio. 

Public lands are not matters that pertain to the department of 
justice, but as the settlement of the disputed boundary question was 
referred to the attorney-general under a special commission, I 
deemed it proper to refer to it here as part of the operations of this 
office during the last fiscal year. 

HARBOR LAWS. 

During the latter part of the fiscal year 1905-6 an attempt was 
made by one of the transportation companies to monopolize the har- 
bor facilities at San Juan. The authorities met with considerable 
difficulty in their efforts to prevent the control of the limited wharf- 
age "con veniencies in that port. Owing to the absence of adequate 
legislation on the subject, the local authorities could not effectively 
police the harbor area and the water front. The executive council 
had established rules and regulations for the policing of the harbor 
areas, docks and shores, but the legality of those rules and regula- 
tions was very seriously doubted. They were adopted by the execu- 
tive council under an act of the legislative assembly of Porto Rico 
by which authority was granted to the council to promulgate harbor 
rules and regulations ; but it was contended, and with much reason, 



BEPOBT OP THE QOVEBNOR OF PORTO RICO. 57 

that the act in question attempted to delegate le^slative power to 
the executive council, and was therefore invalid. The executive 
council therefore requested the governor to call a special session of 
the legislature for the purpose of adopting such legislative measures 
as would afford ample protection to the business community of San 
Juan against the aggressions of the transportation companies. Re- 
sponding to the resolution of the executive council, the governor con- 
vened the legislature in extraordinary session on the 5th of July, 
1906, and by special message called its attention to the conditions ex- 
isting in the port of San Juan, and recommended the adoption of 
suitable le^lation to meet the emergency. An act was promptly 
passed entitled : " An act for the regulation and government of the 
docks and harbors of Porto Rico." It establishes a system of police 
laws for the government of the harbors, and especially in respect 
to the use of docks, shore front, and anchorage, and for the regu- 
lation of pilotage. Adequate punishments are prescribed for' in- 
fractions of the law, and the commissioner of the interior, with the 
approval of the executive, council, is thereby authorized to promul- 
gate rules and regulations to carry out the purposes of the act. The 
law has had a most beneficial effect, and the shipping facilities are 
now more effectively under the control of the local authorities than 
formerly, so that the obstructions to commerce heretofore existing 
have disappeared in a great measure. 

CONTRACTS IN RESTRAINT OF TRADE AND MONOPOLIES. 

The practice has prevailed in the island among dealers in the 
necessities of life to combine for the purpose oi controlling the 
prices of those commodities to the detriment of the people, and espe- 
cially so to that of the peasantry of the island. A most obnoxious 
feature of the practice was that which existed in some of the munici- 
palities in regard to the sale of meat, which was, in most cases, 
monopolized by one man, or set of men. Meat "was sold at one price 
during the week days, and at a much higher price on Sundays, not- 
withstanding the sales of meat on the latter days were usually about 
three times greater than on the former days, Sunday being the day 
usually selected by the peasant class on which to come to town to 
make their weekly purchases of supplies. It was to compel the 
country people to pay a higher price for their meat than that paid 
by the town people during the week that this pernicious practice 
was adopted, and I regret to say that the men engaged in it received 
encouragement from the* municipal authorities in many instances. 
Thus, the laboring people in the country who, of all others, are less 
able to afford an increase in the price oi the necessaries of life, were 
forced to pay several cents more for their meat than the rest of the 
community paid during week days. The legislative assembly at the 
last session passed an act prohibiting contracts in restraint of trade 
and monopolies. The act was promptly approved by the governor, 
and is now the law of the land, and the district attorneys have been 
instructed by this office to enforce its provisions vigorously. It is 
to be hoped that the new act will prevent such unlawful combina- 
tions in the future. This department will use every effort to bring 
to justice those who, in defiance of the new law, attempt any such 



58 REPORT OF THE OOVERNOR OP PORTO RICO. 

practices. Several prosecutions are now pending in the district 
courts, and we hope to obtain the conviction oi all the accused 
parties. 

LAND LAWS. 

In my report to the governor at the end of the fiscal year 1905-6 
I recommended a reform in our land laws. The legislature met since 
then and adjourned without taking any action in the matter. The 
necessity for a change in the land laws has greatly increased, for 
the reason that the commerce of Porto Rico is growing rapidly. The 
record for the past year shows that the island s commerce was more 
than double that of the best commercial year of the Spanish regime. 
The prosperity now being enjoyed by these people is beyond anything 
seen m the history of the island. Land transactions have increased 
to a very great extent, and I sincerely believe the increase would have 
been much greater had it not been for the many difficulties that pur- 
chasers of real estate encounter in obtaining title deeds and in having 
them put on record. The system of land Taws now prevailing is, in 
my opinion, cumbersome and expensive and causes unreasonable 
delays in the adjustment of land transactions. The basis of the 
wealth of Porto Kico is in its agricultural interests, and of necessity 
its lands constitute the most important element of its commercial 
activities. Real estate should be made easily available for all mer- 
cantile purposes, and that object can be attained only bv providing 
a simple, eftective, and speedy system for the transfer of land titles. 

Many complaints have been received at this office of delays of from 
one to six months occurring in the recording of deeds. An investiga- 
tion of these complaints has brought forth the uniform replies from 
the registrars that the delays are due to the excessive amount of busi- 
ness now coming to their offices. In my opinion the registrars are 
not to blame for the delays ; the fault lies in the system. The regis- 
trars are required to pass on the sufficiency of every conveyance to 
real estate that is brcrught before them to be recorded, and to do so 
they must test it in the light of all laws affecting the transfer of real 
estate, whether the transrer be by device, descent, or contract. They 
do this ordinarily without any aid from the interested parties ; they 
hear no lawyers on either side, and must rely for the determination 
of the question submitted to them not only on their sound legal judg- 
ment, but on their memories as well. It is asking too much of any 
man to expect him to arrive at a correct decision in all cases under 
such circumstances. Mistakes must necessarily result from such a 
system. It is well known among the legal' profession that a strong 
judiciary can only exist in a community where the judges receive the 
constant aid of an intelligent and painstaking bar, yet under our land 
system the registrars rely on their own resources in passing on ques- 
tions of such importance as those affecting the title and possession of 
real estate. We ought not to expect so much from these men. And 
the serious part of it all is that the class of property affected by their 
rulings is that which, above all others, should have every safeguard 
thrown around it. Holders of real estate should not be subjected to 
a system that brings uncertainty in regard to their property rights. 
It IS the duty of the government to make land titles as perfect as pos- 
sible and to give to the people a simple system of land laws. 



REPOBT OF THE GOVERNOB OF PORTO RICO. 59 

There are other serious defects in our land system. The procedure 
for the adjudication of titles to real estate is most unsatisfactory. 
Two kinds of titles are recomized under the present system ; one is 
called possessory title and tfie other dominion title. A possessory 
title is adjudicated to any person who comes before a court of com- 

?^tent jurisdiction and s^ows that he is a squatter upon the land, 
ossessory title is, in fact, no title at all; it simply amounts to a 
record notice that a person is in possession claiming a right to the 
land. 

The best title which can be obtained under the laws of Porto Rico 
is that called dominion, which is nothing more than a squatter title 
matured by a certain number of years of actual occupancy of the 
land with the payment of taxes. Anyone occupying land under 
these conditions may apply to a court oi competent jurisdiction and 
obtain a decree adjudicating dominion title in the laiid to him ; but 
the decree vesting the title is not final and conclusive. The title held 
under it may be^ attacked collaterally. The decree does not vest title 
against the government, because the latter is not a party to the pro- 
ceedings, llius, a citizen who acquires a dominion title in our courts, 
the best title which our present laws can afford him, must remain in 
the uncertainty that comes from the knowledge that his title may be 
attacked at any time. This should not be, for the effect is most de- 
moralizing on the business interests of the community, which looks 
to the agricultural values of the island for its chief collateral in com- 
mercial transactions. 

A change in the land laws is most urgent, and the legislature should 
not delay action in the matter. The landed interests should be 
speedily relieved of the embarrassments which surround every ef- 
fort to make real estate an available commercial asset. A decree 
vesting title of dominion should be made absolute a^inst the entire 
world, including the government. By that means flie security now 
so necessary to property rights could oe obtained, and anvone secur- 
ing a dominion title under our laws would then rest in tne security 
that his right to the property had the same protection as that ac- 
corded to owners of real estate in all civilized communities. That 
can not be said of our present system. 

In concluding this report, I wish to acknowledge the valuable 
services rendered to this department and to the public by the dis- 
trict attorneys. They have been earnest, fearless, and efficient at all 
times in the prosecution of crime and in maintaining order and good 
government in their respective districts. The spirit of cooperation 
with each other and with this office which prevails among them adds 
greatly to the effectiveness of their good w^ork. As cliief of the 
department I am afforded the oleasure of recognizing the loyal sup- 
port given by them to this omce, especially in matters relating to 
administrative investigations of complaints against officials. 
Very respectfully, 

Frank Fenille, 
A ttorney-General. 
The Governor of Porto Kico, 

San Juan^ P. R. 



Exhibit C. 

BEFOBT OF THE TBEASVBEB OF POBTO BICO. 

Office of the Treasuber of Porto Rico, 

San Juan^ Jvtly i, 1907. 

Sir: I have the honor to make the following report of the opera- 
tions of the treasury department for the fiscal year ending June 30, 
1907. With the submission of this report I sever my connection with 
the insular government as treasurer in order to assume that of secre- 
tary, to which I have been appointed by the President. As this will 
be my last annual report as treasurer, and as my incumbency of that 
oflSce has covered so large a part of the period of the present oivil 
government, having lasted from December 2, 1901, to June 30, 1907, 
I have deemed myself justified in departing somewhat from previous 
practice by making this report cover not only the operations of the 
past year, but generally the more important events that have marked 
the administration of the finances during the period that I have held 
the office of treasurer. It is true that in my previous annual reports 
many of the changes made during the years covered have been de- 
scribed, but in no one place can there be found an account of all of 
the changes effected in such a form that a clear idea can be obtained, 
either of the extent to which the ori^nal revenue law, enacted Jan- 
uary 31, 1901, has undergone mcdification, the character of the 
machinery that has been created for its administration, or what has 
been the course of insular and municipal finances since the organiza- 
tion of civil government. It is believed, therefore, that such an 
account will be of value and is appropriate in this place. 

Apart from the reasons just stated, there are other facts which 
would seem to make it pertinent to attempt at this time a general 
historical survey of the financial experiences of the island since the 
establishment of its present government. During the year just closed 
the treasury department has been able to bring to a conclusion ex- 
tensive plans that it has had under wav for a number of years for 
the careful revision of the tax laws of the island, the reorganization 
of the system for the administration of such laws, and the compila- 
tion of statistical data showing in detail the financial operations of 
the insular government since its organization, the value of property 
as assessed for purposes of taxation for a series of years according 
to the character of the property assessed, the extent to which the 
general property tax has been collected, etc. The past year, more- 
over, may be said to mark the consummation of the great task that 
confronted the new civil government upon its establishment of re- 
habilitating the finances of the municipalities. In 1901, of the 66 
municipalities of the island all but 2 were heavily burdened with 
floating indebtedness, the total of such indebtedness being over half 
a million of dollars, and being in the case of many of the municipali- 
ties so heavy that for all practical purposes they were in a condition 

60 



REPORT OP THE QOVEBKOB OF PORTO RICO. 61 

of insolvency. Through action of the legislature and the treasury de- 
partment not only has all of this indebtedness been practically ex- 
tinguished — all but 2 of the 66 municipalities having on June 30, 
1907, cash balances in their treasuries more than sufficient to pay their 
outstanding floating obligations — ^but the whole financial system of 
the municipalities has been thoroughly reorganized, so that these 
bodies now enjoy a much larger income than ever before, collect that 
income with less trouble and friction, devote their expenditures to 
direct works of public utility to an extent never before known, and 
are now, with few exceptions, actively engaged in adding to their per- 
manent equipment of public works through the construction of aque- 
ducts, city halls, hospitals, markets, and the like. No other countiy, 
it is believed, can show an equal progress in respect to the adminis- 
tration of local affairs to that accomplished by Porto Eico during 
this brief period of five or six years. 

The j)ast year also has been notable for the use for the first time 
by the insular government of its power to sell bonds. During the 
year an issue of bonds to the amount of $1,000,000, for the purpose 
of obtaining money with which to make public improvements, was 
sold at a high premium and the credit of the insular government thus 
firmly established in the money markets of the United States. Finally, 
the year iust closed has been one of unexampled prosperity, not 
only for the people of the island but for the insular and municipal 
treasuries. In the case of both governments, receipts from practically 
every source have exceeded those of any prior year. So great has been 
the increased income of the insular treasury that receipts have far 
exceeded expenditures, with the result that a cash balance of over 
$1,000,000, in addition to the sum of $200,000 due it from municipali- 
ties and school boards on account of short-time loans made to them, 
has been accumulated in the treasury and is now available for expend- ' 
iture. The insular government is thus in a position vigorouslv to 
push works of public improvement — ^such as the development of the 
school system of the island, the construction of roads, public buildings, 
and the like — to an extent that it has never been able to do in the past. 
From whatever standpoint, therefore, the financial condition oi the 
island is viewed, whetner from that of the overflowing treasuries of 
the insular and municipal governments, the productiveness of the 
sources from which income is obtained, the ease with which collections 
are made, the freedom from friction experienced in the administra- 
tion of the revenue svstem, or the extent to which expenditures are 
being devoted to works of direct public utility, the outlook is one of 
satisfaction, and the task of reviewing the successive steps by which 
this fortunate condition of affairs has been reached is consequently a 
correspondingly pleasant one. 

For purposes of review the financial history of Porto Rico under 
American administration falls naturally into three periods: (1) The 
administration of the finances of the island under the Spanish laws 
in force when the island was taken over by the United States; (2) the 
devising and adopting of a new revenue system, that should be more 
in conformity with American principles and practice, in substitution 
of these old laws; and (3) the perfecting of this system, in the light 
of actual experience, and the elaboration and putting into operation 
of the machinery necessary for its successful administration. (Jener- 
ally speaking, these three periods may be said to correspond to those 



62 BEPORT OF THE GOVERNOB OF PORTO RICO. 

of the administration of the financial affairs of the island by the 
United States military authorities, lasting from the formal assump- 
tion of control, October 18, 1898, to the organization of civil govern- 
ment. May 1, 1900; the period of the occupancy of the office oi treas- 
urer of the insular government by my predecessor. Dr. J. H. Hol- 
lander, from May 1, 1900, to December 2, 1901 ; and that of my own 
incumbency of this office, lasting from the latter date to June 30, 1907. 

Each of these three periods had its own special problems. Those 
of the first consisted of the necessity confronting the authorities of 
familiarizing themselves with the system that they found in force, 
and of administering it under the changed conditions of sovereignty ; 
those of the second of the very important task of studying this sys- 
tem with a view to determining its good and bad features, and, in 
case the latter should predominate, oi the further task of devising a 
new system to take its place ; and those of the third, as already par- 
tially indicated, of changing or amending such new system in respect 
to those features which experience demonstrated dia not give good 
results in practice, or which it was believed did not correspond to the 
most approved principles of taxation; of the working out of the 
problems of administration that necessarily arose in the introduction 
of a new system of taxation ; and, most important of all, of the reor- 
ganization of the whole financial system of the municipalities in 
order that those bodies might be rescued from the condition of in- 
solvency and inefficiency in which they found themselves, and be 
started upon a new life of usefulness. Naturally the present report 
will concern itself chiefly with the third period. In order, however, 
that it may be possible to obtain in one place a general idea of the 
financial experience of Porto Rico since American occupation, at least 
a brief statement should be given of the action taken in the two prior 
periods. Fortunately, in giving this account it is not necessary to 
enter into any great detail, since the reports of the military authori- 
ties and the annual report submitted by Doctor Hollander, contained 
in the first annual report of the governor of the island, 1901, give a 
very full and clear account of the financial operations of the island 
during these years. Particularly is the report of Doctor Hollander a 
very thorough, able, and exhaustive document. Nothing more than a 
summary of the information these presented is therefore required. 

When the United States military authorities assumed control of 
the administration of civil affairs they found in force a system of 
taxes and public dues unlike an^ that had existed in the United 
States. Briefly, this system consisted of: (1) A tariff of customs 
dues; (2) a so-called industry and commerce tax in the nature of a 
license tax upon all industrial, commercial, and professional occu- 
pations, graded according to the class of business transacted and the 
importance of the municipal district in which it was conducted; (3) 
a territorial tax, having the character of an income tax, as it was 
assessed as a percentage of the net income derived from, agricultural 
and urban real property; (4) a consumo, or octroi, tax on articles of 
consumption as they entered any municipal district, being thus in 
effect an internal-customs tax, and (5) stamp taxes imposed upon 
inheritances, transfers of property, notarial documents, instruments 
of indebtedness, and, in tact, almost every class of documents of 
importance. In addition to these taxes, properly speaking, the 
island or province of Porto Rico, as it was called, derived a consid- 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 63 

arable income from a govermnent lottery, fees for the issue of cedulas, 
or personal identification papers, and certain other miscellaneous 
sources, such as royalties, surcharges, harbor dues, the operation of 
the postal and teleCTaph services, etc. The industrial and com- 
merce and territorial taxes were for both provincial and municipal 
purposes, while the consumo tax- constituted the chief source of 
income of the municipalities. The latter also derived considerable 
income from such public works as waterworks, slaughterhouses, mar- 
kets, fees, fines, etc. 

Though this system was not satisfactory to the military authori- 
ties, they were forced to retain it in great part until something better 
could be devised. The more important modifications made by them 
consisted in the abolition of the government lottery, the system of 
issuing cedulas, and the consumo and stamp taxes. The latter tax 
was abolished because, as Doctor Hollander expressed it in his first 
annual report as treasurer, the military authorities were probably 
deceived by supposing that the term " derechos reales," by which the 
tax was known, was a kind of royal dues inconsistent with American 
political principles. An abortive attempt was also made at one time 
to collect a capitation tax for school purposes, and some success was 
achieved in the collection of an excise tax upon liquors, matches, play- 
ing cards, and oleomargarine. Certain modifications were also made 
in the system, and particularly in the method of administration of 
the industry and commerce tax. 

The ^stem as a whole, however, was, as has been stated, thoroughly 
unsatisfactory, both as regards its fundamental principles and its 
financial results, and it was soon realized that real improvement could 
only come by devising and putting into effect an entirely new system. 
Upon the request of the military authorities of the island the Secre- 
tary of War accordingly designated Dr. J. H. Hollander, then as- 
sistant professor of economics at the Johns Hopkins University, as a 
special commissioner to proceed to Porto Rico and revise the laws 
relating to taxation in the island. While Doctor Hollander was on 
the island, and before he had completed this task, civil government 
was created, to take effect May 1, 1900. Fortunately for the island, 
however. Doctor Hollander was selected by the President as the first 
treasurer under the new government, and was thus able to carry to 
completion the work he had undertaken. The results of his labors 
were embodied in a bill which he put through the insular legislature 
at its first session, in 1901. This act, known as " An act to provide 
revenue for the people of Porto Rico, and for other purposes," ap- 
proved January 31, 1901, made a clean sweep of all existing laws 
relative to taxation and established an entirely new system to take its 
place. The provisions of this act have been described in detail by 
Doctor Hollander in his annual report as treasurer, already referred 
to. Its more essential features, however, should be stated, in order 
that the modifications that it has subsequently undergone may be 
more easily appreciated. 

Briefly, this new revenue system provided for five distinct classes 
of taxes: (1) A general tax upon the value of real and personal 
property in the island; (2) a system of excise taxes, including ex- 
cise taxes proper upon liquors, tobacco, matches, and certain other 
articles, license taxes upon merchants dealing in these commodities, 
and stamp taxes upon certain documents, the more important of 



64 BBPORT OF THE QOVEBNOB OF PORTO BICO. 

which were instruments attested by notaries or recorded by registrars 
of property; (3) an inheritance tax; (4) a tax upon surety and in- 
surance companies, and (5) an annual license tax upon foreign cor- 
porations doing business in the island. 

Of these five taxes the last three do not require any detailed con- 
sideration, since they are not only relatively unimportant, in so far 
as the amount of income derived from them is concerned, but they 
have undergone but slight modification since their original estab- 
lishment. The inheritance tax is mainly, though not exclusively, a 
tax on collateral inheritances and is moderately progressive, varying 
in accordance with the relationship of the heirs to Uie deceased and 
the value of the inheritance. The first $200 of every devise and of 
property passing to the wife, child, adopted child, or grandchild of 
the deceased is exempt; the husband and lineal descendants not 
specifically exempt pay 1 per cent and the other heirs 3 per cent on 
inheritances from $200 to not exceeding $5,000; IJ per cent and 4^ 
per cent, respectively, on from $5,000 to not exceeding $20,000; 2 
per cent and 6 per cent, respectively, on from $20,000 to not exceed- 
ing $50,000, and 3 per cent and 9 per cent, respectively, on all over 
the latter amount. The tax upon surety and insurance companies 
consists, first, of a tax of 3 per cent on the gross amount of all pre- 
miums or dues collected in Porto Rico by such companies, and, 
second, a special stamp tax, paid by the affixture of internal-revenue 
stamps, of one half of 1 cent on eacn dollar of premiums collected on 
bonds or obligations in the nature of indemnity for loss, damage or 
liability, or conditioned for the performance of the duties of any 
office or position; of 8 cents on each $100 of the amount in- 
sured by each policy of life insurance; and of half a cent on each 
dollar of the amount of premium charged for each policy of insur- 
ance against loss by sea, fire, lightning, or otherwise. The license 
tax upon foreign corporations is a specific annual tax of $25 
upon each corporation for the right to do business in the island. 

As has been stated, these three taxes are relatively of little impor- 
tance as sources of income and have imdergone slight or no modinca- 
tion since their establishment. It is not so, however, in respect to the 
other two taxes. As was expected, these two taxes — the general prop- 
erty tax and the system of excise taxes — ^together with the net customs 
receipts of the island, which, according to the organic act, are covered 
into the insular instead of the Federal treasury, have constituted the 
main sources of income of the island. The portions of the revenue 
law that relate to these two classes of taxes, moreover, have undergone 
^ery important changes since their original enactment. These modifi- 
cations relate both to the fundamental features of the law and to the 
machinery provided for their administration. The changes in respect 
to the latter feature are, in fact, so radical as to carry with them a 
complete reorganization of the systems first devised for the assess- 
ment and collection of such taxes. These changes have been effected 
from time to time by acts amending the original act of January 31, 
1901, the final step oeing taken by an act approved March 14, 1907. 
The passage of this act and the steps subseauently taken for its 
administration thus brings to date the third of tne periods into which 
the financial history of l*orto Rico under American administration 
has, for the purposes of this report, been divided. It is to the changes 
made in respect to these two classes of taxes, therefore, that attention 
will be chiefly directed. 



REPOBT OF THE GOVEBNOR OP PORTO RICO. 65 

In giving an account of these changes, it can not be too emphatically 
stated that the fact that it has been found desirable to modify in a 
number of material respects the revenue law as it was first enacted 
and radically to reform the reorganization of the treasury department 
and machinery for the administration of such laws should not be 
taken as detracting in any way from the value of the work performed 
in first devisingj and putting into force the law in its original form. 
Es2>ecially is this true in regard to the administrative features of the 
law. These features in their very nature are ones that can only be 
satisfactorily handled in the light of actual experience. Doctor Hol- 
lander had an exceedingly difficult task to perform. Upon him, in 
his two capacities as special commissioner and first treasurer of the 
island, fell the task or determining definitely what should be the 
sources of income of the new government. This was a great responsi- 
bility, and that he met it wisely needs no further evidence than the 
fact that but slight departure has been made from the decision then 
arrived at by him, nor is there at the present time other than a general 
accord that the government now obtains its income from such sources 
as not only give to it the resources adequate to its needs, but distribute 
(he burdens of taxation upon the people of the island in an equitable 
manner. The people of tne United States will always have the satis- 
faction of knowing that in respect to this most important matter no 
mistake was made. The securing of the consent of^the legislature to 
the radical changes comprehended by the new system was also an 
undertaking of great difficulty, and the full burden of its accomplish- 
ment fell upon the shoulders of the author of the bill. That he carried 
it through substantially in the form drafted by him is an evidence of 
the extent to which he had mastered the difficulties of the situation 
and the force with which he was able to present the arguments in 
favor of his proposal. 

The general property tax as provided for in the act of January 31, 
1901, was in all essential respects similar to the general property tax 
as found in most of the States of the Union. All property, real and 
personal, not specifically exempt by law, was to be assessed to the 
owner or person having possession of it at its fair market value with- 
out looking to a forced sale. Mortgages upon real estate were assessed 
as an interest in the property to the mortgagee and the mortgagor 
was allowed a corresponding deduction from the assessed value of 
the property, except in those cases where an express agreement in 
writing existed between the mortgagor and mortgagee that the former 
should pay all the taxes. In the assessment of personal property the 
law required all credits to be listed and permitted the taxpayer to 
offset against such credits all outstanding valid indebtedness. In case 
the indebtedness exceeded the credits, however, the taxpayer was not 
allowed to offset the surplus of debits against the value of "other prop- 
erty listed. 

The machinery provided for the assessment of this tax was as fol- 
lows : As regards the assessment of property the act provided for the 
appointment by the governor, with the consent of the executive coun- 
cil, of a supervisor of assessments to have direct charge under the 
treasurer of the assessment of property. The supervisor was author- 
ized to diAdde the island into as many assessment divisions as might 
be found desirable, and to appoint, with the approval of the treasurer, 

2110^—8. Doc. 92, 60-1^ 5 



66 REPORT OP THE GOVERNOR OF PORTO RICO. 

a division a^ssessor for each division. In the same way he was author- 
ized to divide each division into assessment districts and to appoint a 
district assessor for each. It was the duty of these distrixjt assessors 
to furnish each taxpayer of the island with a blank form upon which 
the latter was to make a sworn return of all property owned by him 
liable to taxation. Upon receipt of these sworn returns and such 
other information as the assessors might obtain, the latter were to fix 
the value of the property. Against the decision of the assessor the 
taxpayer had the right to appeal, first, to a district board of review, 
consisting of certain designated assessors, and from the decision of 
such board to prosecute a second appeal to the executive council of 
Porto Kico, which, for that purpose, was to sit as a superior board of 
review and equalization. Both the district boards and the executive 
council, upon their own initiative, had the right to make such changes 
in assessments with a view to harmonizing values or the correction 
of errors, as they deemed proper. In pursuance of these provisions 
a service for the assessment or property was created, consisting of a 
supervisor and 7 clerks in the central office, 27 division assessors and 
25 clerks to assist them, and 200 district assessors — a total of 260 per- 
sons. These provisions of law had reference specially to the first 
assessment. The only provision regarding subsequent assessments, or 
the revision of the assessments then made, was contained in a general 
authorization to the treasurer to institute an annual revision and cor- 
rection of the assessment roll, following, as far as possible, the pro- 
visions for the revision and correction of assessments as provided in 
the act. 

In respect to the collection of the taxes, the act authorized the di- 
vision OT the island into not to exceed nine collection districts, with a 
collector, to be appointed by the treasurer, in charge of each. Pro- 
vision was further made for the appointment in the same way of not 
to exceed 27 deputy collectors, who should be apportioned among the 
districts according to the needs of the service and who should per- 
form their duties subject to the general supervision of the collector 
within whose district thcv were located. All the work of the 
preparation of the tax rolls and tax receipts themselves was to bo 
performed in the office of the treasurer at San Juan and, as com- 
pleted, were to be sent out to the proper collector or deputy collector. 

The system for the enforcement of the payment of delinquent taxes 
was similar in most respects to that which prevails in the United 
States. Taxes were due and payable in two installments— July 1 
and January 1 of each fiscal year — and if not paid within sixty days 
they became delinquent and a penaltv charge, in the form of inter- 
est at the rate of 1 per cent per month, began to run. Within thirty 
days after taxes became delinquent it was the duty of each collector 
and deputy collector to advertise a list of all delinquent taxpayers in 
his district, showing the amount of taxes due, accompanied by a no- 
tice stating that if the taxes were not paid within twenty days from 
its date the property of the delinquent taxpaver was liable to attach- 
ment and sale. In proceeding to such attachment and sale recourse 
had to be had, first, to the personal property, and, only if that was 
insufficient to pay all taxes due, with costs, to the real property of 
the delinauent taxpayer. In no case, however, could attachment pro- 
ceedings De inaugurated except upon written authorization of the 



BEPORT OF THE GOVEBNOB OF POBTO BICO. 67 

treasurer. If there were no bidders at the sale or if a sufficient sum 
was not bid to cover the taxes and costs due, it was the duty of the 
collector or deputy collector to bid in the property in the name of 
the people of JPorto Rico. The real estate sold, whether to third 
parties or to the people of Porto Rico, could be redeemed by the for- 
mer owner at any time within ninety days after the date of the sale 
upon the payment of all taxes, penalties, and costs. 

The rate of the tax for ihsular purposes was fixed at one-half 
of 1 per cent of the assessed value of the property, and authoriza- 
tion was given to the mimicipalities to levy a further tax for their 
needs of not to exceed another one-half of 1 per cent. In doing so 
they were empowered to authorize the treasurer of the island to 
collect the tax so levied in connection with the insular tax. This 
option has always been exercised, though in some cases only after 
considerable pressure had been brought to bear upon them to do so. 

Only the barest outline of the system thus created has been given. 
It is sufficient, however, to show the essential character of the general 
property tax established and to permit of the pointing out of the 
xeatures in respect to which it has been modified. These features, 
representing the chants that have taken place in the original law 
in the six years since its adoption, may be recapitulated as follows: 

1. The progressive assignment of a greater proportion of the 
general property tax to the municipalities, with a view to this tax 
becoming ultimately one exclusively for municipal purposes; 

2. The abolition of the system of taxing mortgages separately 
as an interest in real estate and the adoption of the principle of tax- 
ing such property to the owner or occupier at its full value, whether 
mortgaged or not; 

3. The abolition of the system of taxing credits and of allowing 
deductions to be made from the total of such credits on account of 
debits ; 

4. Tlie repeal of the provision that taxes upon personal property 
shall constitute a lien upon the real and personal property of the 
owner as soon as they become due ; 

5. The abolition of the system of self-assessment through sworn 
returns required from taxpayers, and the adoption of the system 
whereby the values of property are fixed directly by the assessors; 

6. The abolition of the system of district boards of review and of 
the executive council, acting as a final board of revision, and the 
creation in its place of a single permanent board of review and 
equalization to hear all appeals against the action of assessors; 

7. The reorganization of the system for the assessment and the 
revision of the assessment of property, by providing that that work 
shall be done by a small permanent corps of assessors continuously 
at work instead of by a large temporary force employed for part 
of a year ; 

8. The granting to this permanent corps of assessors of all the 
powers possessed by collectors of taxes to enforce pavment of delin- 
quent taxes by proper attachment proceedings and sale; 

9. The abolition of the distinction between collectors and deputy 
collectors and the reorganization of the service so that, with one 
or two exceptions, each municipality has its own collector of taxes, 
who reports directly to the treasurer; 



68 REPORT OP THE GOVERNOR OF PORTO RICJO. 

10. The modification of the provisions of the law relative to the 
rights of taxpayers to redeem real property that had been sold for 
delinquent taxes; and 

11. The creation, by express provision of law, of a bureau to have 
entire charge of the administration of the general property tax from 
the first assessment of property to the final enforcement of the pay- 
ment of delinquent taxes, and the refunding of taxes improperly 
collected, instead of having this work scattered among a number of 
bureaus. 

In addition to the specific changes that have been enumerated above, 
numerous other modifications had to be introduced in order to meet 
difficulties which developed in the actual administration of the law. 
Thus more precise and careful provision had to be made for the as- 
sessment of property which had escaped taxation or which had been 
so assessed that the assessment had to be canceled, for the procedure 
to be followed in the transfer of title where real property had been 
sold for delinquent taxes, and for the determination of the manner 
in which claims for the refund of taxes improperly collected should 
be adjudicated and liquidated. 

Some explanation should be given of the reasons dictating the intro- 
duction of these various modifications in the law as first passed. 

The first change enumerated — that of the progressive assignment 
of an increasing proportion of the ^neral property tax to the munici- 
palities — was made m order to brmff about the definite delimitation 
of the fields of taxation of the insular and municipal governments. 
It is now pretty well agreed upon by students of taxation and politics 
that one of the features most to be striven for in the organization of a 
general scheme of taxation for any commonwealth is the assignment, 
as far as possible, of independent sources of income to each of the 
different classes of political bodies there existing. This principle did 
not find expression in the general revenue law as it was first enacted. 
The two most important sources of income there provided for, the 
general property tax and the system of excise taxes, were made sources 
of income for both the insular and the municipal governments. As 
regards the first, the rate of the tax for insular purposes was fixed at 
one-half of 1 per cent of the assessed value of the property, while the 
municipalities were empowered to impose the same rate — an authoriza- 
tion which was almost invariably exercised. In operation, therefore, 
the general property tax became a rate of 1 per cent, half going to 
the msular government and half to the municipalities. As regards 
the second tax, the original act provided that until July 1, 1901, 50 

Eer cent, and thereafter 15 per cent, of the proceeds of such tax should 
e paid to the municipalities, the quota of the municipality being 
apportioned among these bodies according to their population. 

This union of th^ tax systems of the central and local governments 
is, as has been stated, to be avoided if possible. Particularly is this 
true in a country where the policy' is that of attempting to develop a 
vigorous municipal life. In the case of Porto Kico, the logical as- 
signment of taxes to the different political bodies is evidently that 
of making the system of excise taxes one exclusively for insular pur- 
poses, and that of the general property tax one, as lar as possible, ex- 
clusively for mimicipal purposes. This, consequently, is the policy 
that has been consistently followed in amending the original act. By 
an act approved March 1, 1902, it was provided that during the fiscal 



BEPOET OP THE GOVERNOR OF PORTO RICO. 69 

year ending June 30, 1904, only 7^ per cent of the proceeds of the 
system of excise taxes should be apportioned among the municipali- 
ties, and that thereafter such payments should be entirely discon- 
tinued, excise taxes thus becoming exclusively a source of income for 
the insular government. As regards the property tax, conditions of 
the insular treasury did not permit of the immediate assignment of 
the whole tax to the municipal governments. As soon as conditions 
did justify such action, however, steps, in this direction were taken. 
Thus it was first provided that, beginning with the fiscal year end- 
ing June 30, 1905, the municipalities should receive eighty one- 
hundredths of the total tax le\'y of 1 per cent and the insular govern- 
ment twenty one-hundredths ; and, later, that beginning with the 
fiscal year ending June 30, 1906, the apportionment of the proceeds 
of this tax should be eighty-five one-hundredths to the municipali- 
ties and fifteen one-hundredths to the insular government. During 
the past year insular receipts have increased so rapidly and the con- 
dition of the insular treasury is now so satisfactory that the time has 
undoubtedly arrived when it will be possible to surrender to the mu- 
nicipalities the remaining fifteen one-hundredths of 1 per cent now 
enjoyed by the insular government. When this is accomplished, as 
it probably will be at the next session of the legislature, the task of 
assigning to the insular government and to the municipal govern- 
ments their own independent sources of income will have been com- 
pleted. This, of course, applies only to the sources of the ordinary 
income of these bodies. There will still be in existence the special 
tax of one-tenth of 1 per cent levied for the purpose of obtaining 
money with which to pay the interest on the insular loan and the re- 
payment of the principal of such loan as the successive series mature. 
The existence oi such a special tax, however, does not violate in any 
undesirable way the general principle that each class of political 
bodies should have its own independent sources of income. 

Turning now to a consideration of the second and third changes, 
we have to do with modifications that aflFect what may be termed the 
fundamental principles of the law itself. These two changes consist 
of the abolition of the system of taxing mortgages separately as an 
interest in real estate an<i of taxing credits and allowing deductions 
for debits. Theoretically it mav be desirable to tax the mortgagor 
and mortgagee separately upon tlieir respective interests in real estate 
in order that eacn may bear his due proportion of the total tax. In 
practice, however, experience has been almost universal that it is fu- 
tile to attempt to tax mortgages separately in such a waj that the 
mortgagee can not shift the tax upon the mortgagor by making the lat- 
ter pay a correspondingly higher rate of interest. Even were this not 
the case, however, there remain difficulties of a practical character in 
the way of an attempt to tax mortgages as an interest in real estate 
that are of sufficient weight to render such an effort undesirable. Cer- 
tainly this is true in the case of Porto Rico. Here the system by 
which mortgages are executed and recorded is so cumbersome and 
there is such a lar^ amount of real estate that does not figure on the 
records of the registrars of property tliat there is lacking the neces- 
sary information or means by which properly to administer the sys- 
tem. In Porto Rico, moreover, it is often the custom to have mort- 
gages so drawn that the money borrowed is repaid on the amortization 
plan in annual instalments. The result of this condition of affairs is 



70 EEPOBT OF THE GOVEENOB OF POBTO EICO. 

that it is practically impossible for the assessment service to determine 
what is tne true condition of a property as regards the extent to which 
it is mortgaged and the amounts outstanding and due on such mort- 
gages at the time of the assessment. The effort to do this in the first 
assessment of proj^erty had under the original act resulted in great 
confusion and difficulty. It was impossible for the large corps of as- 
sessors, hastily brought together, to act intelligently in respect to the 
various questions arising, and the result was that the assessment rolls 
as finally prepared contained errors, duplications, and omissions 
which gave rise to a flood of claims requiring months of arduous work 
to straighten out. 

All of the objections that can be urged against the taxation of 
mortgages as an interest in real estate, under the conditions prevail- 
ing in Porto Rico, apply with still greater force in respect to the tax- 
ation of credits and the allowing of deductions for debits. If this 
feature of the law was to be carried out with any pretense to accuracy 
and justice, it meant that what was equivalent to a bookkeeping 
statement had to be prepared, showing the assets and liabilities of 
each indiv^idual taxpayer. Nothing short of an expert examination 
of the books and verification of the statements of all the taxpayers 
would enable the department to secure proper returns. Such an un- 
dertaking, it is needless to say, was out of the Question. Even those 
taxpayers who desired to comply with their rull legal obligations 
were in doubt as to what returns they should make. All merchants 
carry on their books a large number of credits consisting of bad debts 
or ones upon which they expect to realize only in part. Evidently 
it would be an injustice to nuike them return all these credits and pay 
taxes upon them. The question of joint debts, obligations of estates, 
and scores of other points added to the complexity of the situation. 
In operation this provision of the law^ was thus a direct encourage- 
ment to fraudulent returns and worked an injustice to honest tax- 
payers. 

There was still another objection to these two features that alone 
was of sufficient importance to warrant their elimination from the 
tax law. The work of assessing of property, real and personal, in an 
island like Porto Rico, where no adequate system of maps or other 
data exists, is at best an undertaking of magnitude and complexity. 
After all, the really important thing to be attained is a discovery of 
all real and tangible pei*sonal property and its proper valuation. 
Anything that tends to distract the attention of the assessors from 
this work means that it will be less efficiently done. There can be no 
doubt that the existence of these two provisions in the original law 
was very largely responsible for the unsatisfactory results ox the first 
assessment. Not only was the field work of the assessors rendered 
so complicated that the latter w^ere unable to devote the time neces- 
sary for the actual inspection of properties in order to secure their 
proper valuation, but the central office at San Juan was almost over- 
whelmed with the work arising from the necessity of straightening 
out errors committed by the assessors, of eliminating duplicate assess- 
ments, and of harmonizing inconsistencies. It was thus impossible 
for that office to concentrate its attention upon the more important 
work of examining critically the work of the assessors in respect to 
the valuation of the properties listed. In a word, the whole system 
not only worked inequitably, but presented difficulties that were un- 



REPORT OP THE GOVERNOR OF PORTO RICO. 71 

surmountable in the actual work of administration. The relief felt 
by the abolition of these two features of the tax law was immediate. 

The fourth change noted was in the nature of a correction of what 
must have been an inadvertence in the framing of the law as origi- 
nally passed. This law provided that " taxes upon personal property 
shall be a lien upon the real and personal property of the owner as 
soon as they become due." A moment's reflection will show that this . 
attempt to make taxes upon personal property as soon as they become 
due a lien upon both the real and personal property of the owner is 
futile as regards the making of such taxes a lien upon personal prop- 
erty and undesirable as regards making them a hen upon real 
property. Personal property is constantly changing hands, and it 
is an impossibility to follow such property as it passes into the pos- 
session of new owners. In respect to real property, if the provision 
that personal taxes as soon as they become due constitute a lien against 
such property were strictly construed, no man could safely purchase 
a piece of propHerty without first satisfying himself that all previous 
owners had paid their personal taxes. In operation, therefore, this 
provision of the law tended to cloud and make uncertain titles to 
property in the island. The law was accordingly amended so as to 
make it perfectly clear that each piece of real property should be 
separately assessed and taxed, and that the tax so imposed should be 
a lien against that property only; and the clause attempting to make 
the tax on personalty a lien against such property or against the real 
estate of the owner was repealed. The provision, however, was re- 
tained that after an attachment for delinquent taxes was actually 
taken out, such attachment should constitute a lien against all of the 
property of the delinquent in the same manner as an execution duly 
levied. 

The fifth change — ^that of the abolition of self-assessment through 
sworn returns — was introduced in order that the general property 
tax law of the island might correspond in this respect to the most ad- 
vanced opinion relative to the manner in which property should be 
assessed. It is now generally recognized by those who are called upon 
to administer tax systems that but little reliance can be placed upon 
the returns made by taxpayers themselves regarding the values of 
their properties, and that the effort to obtain such information under 
oath IS a direct encouragement to dishonesty and perjury. The ex- 
perience of Porto Kico furnished no exception to this general state- 
ment. It was found that not only was the effort to secure accjirate 
information from taxpayers through the requirement of sworn re- 
turns productive of little results of value, but that it gave rise to a 
great deal of unnecessary friction and seriously lessened the value of 
the work of the assessors themselves. Taxpayers showed a great deal 
of irritation that after they had been called upon to submit sworn 
statements the treasury department should then take the position that 
these sworn statements were untrue. On the other hand, the assessors, 
instead of exercising their independent judgment regarding the values 
of properties, were too often improperl)^ influenced by the taxpayers' 
returns which came before them for revision. There was a tendency 
either to accept them when they should not, or to apply the same rule 
to all ; that is, to assume that the values fixed by all such returns were 
too low and to raise all values accordingly. The result was that in 
those cases where an honest return had b>een made values were im- 



72 REPOET OF THE GOVERNOB OF PORTO RICO. 

properly augmented. With these sworn returns before them, more- 
over, the assessors too often yielded to the temptation to revise them 
without actually inspecting the properties involved. This could not 
occur where the obligation rests upon the assessors of themselves 
valuing the property in the first instance. It is unnecessary, how- 
ever, to comment further upon this point. The system of self- 
assessment through sworn returns is thoroughly discredited in the 
United States, and as applied in Porto Rico gave the same bad re- 
sults that have been experienced under it wherever it has been tried. 

This system was accordingly done away with, and instead the law 
now provides that all properties shall be directly listed and valued 
by the assessors. The result of such assessments are then, as else- 
where described, made known to the taxpayers by delivering to them 
copies of the assessment schedules as filled in, and if the Tatter are 
not satisfied with the return of the assessors an appeal can be made 
by them to the board of review and equalization. In practice this 
change to direct assessment has not only resulted in securing a better 
and more equitable valuation of properties, but has added greatly 
to the efficiency with which the machinery of assessments can be run. 

The reorganization of the system by which appeals on the part of 
taxpayers against the work of a^isessors are heard and adjudicated 
has likewise resulted, not only in a great simplification oi the ma- 
chinery through which the assessment of property is obtained, but 
has given to the taxpayers a far greater degree of certainty that 
their complaints will be carefully examined on their merits than they 
had enjoyed under the old system. The old system, it will be re- 
membered, required the creation of temporary boards of review in 
different parts of the island, from whose decision a further appeal 
could be made to the executive council. The results obtained under 
this svstem were unsatisfactory because, on the one hand, it was 
difficult to insure that the different boards of review would adopt the 
same standards of valuation, and because the executive council, with 
its changing membership and other duties, could not give adequate 
attention to this work. At best the machinery was complicated, im- 
posed great expense and delay upon the taxpayers, and entailed a 
great deal of correspondence and other work upon the treasury de- 
partment. This system was accordingly entirely abolished and m its 
place provision was made for a single reviewing authority known as 
the " permanent board of review and equilization." This board con- 
sists of five members : The treasurer or Porto Rico, who is ex officio 
chairman, the secretary of Porto Rico, the commissioner of the in- 
terior of Porto Rico and two other persons, natives of the island, 
appointed by the governor of Porto Rico with the advice and con- 
sent of the executive council. The Porto Rican members are en- 
titled to remuneration for their services in a sum not exceeding $10 
per day for attendance upon the board. Before this body come all 
appeals, and the board itself has authority, on its own initiative, to 
list and assess property that has escaped assessment by the assessors, 
to increase or decrease assessments, and to decide disputes arising out 
of the assessment of property. 

Under the procedure established in the treasury department each 
appeal comes before the board as a prepared case, the papers in the 
case consisting of the detailed data sheet describing and valuing the 
property assessed as returned by the assessor, accompanied by such 



REPORT OF THE GOVERNOR OF PORTO RICO. 73 

remarks as the assessor desires to make explaining why he has arrived 
at the values fixed by him, a oopv of the notification to the taxpayer 
of the action of the assessor, and the formal appeal of the taxpayer 
to the board, in which he sets forth in writing the reasons why he 
considers the values placed upon his property mequitable. Taxpay- 
ers also have the right to appear bexore the board in person or by 
attorney. The board thus has before it all the information that it is 
possible to present relative to each case and it can readily determine 
whether the values fixed correspond to the scale of values generally 
applied to other properties of a like character. In the great majority 
or the more important cases the Porto Rican members of the board 
have a more or less direct personal knowledge of the properties in- 
volved. In practice this system has shown that the taxpayers are 
given the fullest possible opportunity to be heard in their own behalf, 
and, in fact, each case can be and is carefully examined by the board 
on its own individual merits. At the same time the procedure is 
direct and economical, the expense entailed by the sittings of the 
board being insignificant, and all appeals being heard in two or three 
weeks. 

Far and away the most radical and important change that has been 
made in the general property tax law as ori^nally enacted consists, 
however, of the complete revision of the provisions of the law relative 
to the procedure or manner in which property shall be assessed and 
the organization of the force of assessors lor the performance of this 
work. This change has resulted in giving to Porto Rico a system for 
the assessment of property which, so far as the writer is informed, 
differs fundamentally from that of any existing in the United States. 
For this reason and "because the new system has given such excellent 
results in practice, it is believed that the motives dictating the change 
and the character of the new system created should be described with 
some particularity. 

The system for the assessment of property as established by the 
original law foUowed as closely as circumstances would permit the 
system generally prevailing in those States of the Union that have a 
general property tax ; that is, it provided for the ^neral assessment 
of all property at one time and the subsequent revision of such assess- 
ment either annually or at stated intervals of years. Whatever may 
be the results obtained elsewhere, experience soon demonstrated that 
in Porto Rico it was impossible, under this system, to obtain anything 
like a satisfactory valuation of property tor the purposes of tax- 
ation. The tax rolls of the island now contain the names of over 
60,000 taxpayers, while the number of distinct properties consider- 
ably exceeds that number. Owing to the absence of good roads in 
many parts of the island, many of these properties are difficult of 
access, while to make the problem still more complicated there is a 
complete absence of maps, lists of real property, or other data ordi- 
narily constituting the basis of any attempt to list and rate parcels of 
real estate. As has been elsewhere shown, it was necessary to organize 
a force of something over 250 assessors to make the first assessment, 
and nearly as large a force would be required in order to put through 
a general revision of assessment if such revision were attempted 
under the same system. Now, it is not only impossible to secure 
the services of so large a number of persons competent to perform 
the duties of assessors, but even if this could be done such a force 



74 BBPOBT OF THE OOVEBNOB OF PORTO BIGO. 

could hot within the short space of a few months make that per- 
sonal inspection of the properties of the island that is absolutely 
essential if their values are to be properly determined. At best, more- 
over, the system is one entailing an enormous amount of administra- 
tive work and is productive of sreat expense. 

Were there any doubt about this system working badly it was dis- 
pelled by the poor results obtained in the effort to make a general re- 
vision of assessments in 1902. After the failure of this attempt it 
became evident that the only way in which a satisfactory assessment 
of property could be obtained and maintained was by providing that 
this work of valuing properties, instead of being hastily done in a 
short time by a large force of imt rained officials temporarily engaged, 
should be performed methodically and carefully by a small corps of 
specially trained officials permanently employed and continuously 
engaged upon this work. To permit of the adoption of this method 
of procedure the law was accordingly changed so as to do away with 
the obligation of revising the assessment of all properties at the same 
time, and to provide that the work of assessing properties not already 
assessed and of revising existing assessments should be performed by 
members of the force of internal I'evenue agents permanently detailed 
by the treasurer as assessors for that purpose. The law did not fix 
the number of agents that should be so detailed, as it was deemed ad- 
visable to grant to the treasurer some discretion in the matter in 
order that he might increase or decrease the number according to tlie 
exigencies of the service. The law thus provides that as soon after 
April 1 of each year as is possible the assessors shall proceed to assess 
all those properties (1) which have not been previously assessed; 
(2) which have been assessed, but the revision of the assessment of 
which is requested by the owner; (3) which have been assessed, but 
the revision of which is requested by the municipal authorities of the 
district in which the property is located or by any citizen of Porto 
Rico, or (4) which have been assessed, but which in the opinion of 
the assessor should be revalued or reassessed for purposes of taxation. 
Under these provisions it will be noted that any party interested, 
either the taxpayer himself or the municipal authorities, or any citi- 
zen of Porto Kico, or the insular government, can demand the revi- 
sion of the assessment of any property when it is believed that the 
existing assessment is an improper one, but that in all cases where 
there is no dissatisfaction the existing assessment need not be changed. 
After all appeals arising out of these new or revised assessments have 
been passed upon by the board of review and equalization, the exist- 
ing tax rolls are corrected and revised by having the changes neces- 
sitated by these new and revised assessments incorporated in them. 
As thus revised and corrected they are then promulgated as the tax 
rolls of the next fiscal year. 

Some of the more important advantages of this system should be 
pointed out. In the first place, the assessors instead of having, in the 
short space of two or three months, to inspect and value 60,000 prop- 
erties, many of which are not in need of revaluing, are able to con- 
centrate their attention upon the comparatively few properties con- 
cerning the values of which dissatisfaction exists, or which have 
changed hands, been subdivided, or have undergone changes in any 
other way. In this way not only can taxpayers who believe them- 
selves to have been inequitably treated secure a prompt review of 



KBPOBT OF THE GOVBBNOB OF POBTO BIOO. 75 

prior action, but the government in the interests of the general public 
can immediately take note of all new improvements, of all changes in 
valuation that have taken place during the year, and of all cases of 
inequitable assessment that come to its attention in any way. Under 
this system, in a word, not only can faulty action of the past be 
promptly correctexi, but the tax rolls can be kept constantly revised 
to date. 

In this connection some account should be given of the steps taken 
by the department to insure that this work of revising assessments 
will be carefully and thoroughly done. The department has had 
prepared so-called data sheets calling for detailed descriptions of all 
of flie more important classes of property in the Island. There are 
thus forms calling for the detailed description of cane lands, orange 
lands, coffee lands, tobacco lands, cotton lands, pasture lands, miscel- 
laneous lands, urban real estate, suburban real estate, and personal 
property. Under the reflations of the department, which are 
rigidly enforced, it is obligatory upon every assessor personally to 
visit each property the vahiation of which is to be revised and to 
fill in the corresponding descriptive data sheet. Space is given on 
these sheets for such remarks as the assessor may desire to make for 
the purpose of explaining any special circumstances influencing his 
decision. A copy of this detailed description and valuation of the 
property must be furnished the taxpayer in order that the latter may 
appeal from the decision of the assessor to the board of review and 
equalization if he feels that justice had not been done him. A special 
form is at the same time furnished him on which to make his appeal. 
All of these papers are transmitted to the central office and that office 
and the board of review and equalization thus has before it all of 
the information necessary in order to determine whether a proper as- 
sessment has been arrived at. In actual practice, the assessor usually 
makes the assessment of property as the result of a personal inter- 
view with the taxpayer and the whole matter is settled at once. In 
this way the taxpayer is given an opportunity to bring out any con- 
siderations affecting the value of the land which are m his interest 
and which tend to depreciate its value ; while, on the other hand, the 
assessor can explain to the taxpayer that in fixing the value of his 
land, or other property, he is applying the same rate of valuation 
that is applied to other lands similarly affected and of the same char- 
acter. This personal contact between the assessor and the taxpayer 
results in lessening in a very marked degree the number of appeals 
made against the acts of the assessors. 

' The data secured through the detailed description sheets, moreover, 
has a high statistical value. From it it is possible to determine the 
total number of acres, total value and average value per acre of each 
class of agricultural lands in the island as assessed for taxation, and 
the number, total value, and average value of the various classes of 
personal property. This information, when tabulated for a series 
of years, enaoles the department to determine not only the relative 
extent to which different classes of property are bearing the burdens 
of taxation, the changes that are taking place from year to year, but 
by comparing municipality with municipality and year with year 
to check up the work of the assessors so as to know whether the same 
standards of valuation are being generally applied throughout the 
island. The tabulation of this data for the thiree fiscal years ending 



76 BEPOBT OF THE OOVERNOB OF POBTO BIOO. 

June 30, 1905, 1906, and 1907 has been completed during the past 
year and the results are given in a series of tables appended to this 
report. As far as is known there is no State in the Union which pre- 
sents for a series of years equally complete detailed statistics relative 
to the assessment of property for purposes of taxation. 

The greatest advantage of the new system, however, lies in the fact 
that the work is performed by a corps of men specially selected for 
this purpose, who constantly become more and more fitted for their 
work as they become conversant with methods of procedure and prop- 
erty values on the island. Being continuously engaged in this wort, 
they acquire a personal knowledge of properties in their district, note 
the erection of new factories and houses, the opening up of new plan- 
tations, the development of existing propertiS.etc^ *he poss^ion 
of such a permanent force also confers another important advantage 
upon -the department in the administration of the law. Great trouble 
had been experienced under the old system from the fact that when 
questions relative to the proper assessment of properties arose the 
assessor who had made the valuation was no longer in the service and 
could not be called upon for explanations. Under the present system 
the department not only has at hand the officials who performed the 
work, but has competent persons that it can always detail for the 
making of special investigations and reports. 

The creation of a permanent corps of assessors also rendered pos- 
sible the introduction of another novel feature which has contributed 
very materially to the successful operation of the general propertv 
tax law. This feature consists of the granting to the assessors of all 
of the powers possessed by collectors of taxes to enforce the payment 
of delinquent taxes by proper attachment proceedings and sale, and 
thus to make use of these officials as special agents to compel the pay- 
ment of delinquent taxes. The worK of assessment proper is per- 
formed during the first half of the calendar year. Arter the assess- 
ment rolls are prepared and the tax receipts are in the hands of the 
collectors for collection the services of the assessors are available for 
other purposes. The department has pursued the policy of detailing 
these assessors, after this work of assessment proper has been con- 
cluded, to perform what is termed liquidation work in those munici- 
palities where there is the largest amount of delinquent taxes. In 
these municipalities the assessors carefully go over the assessment rolls 
for all fiscal years prior to the current year and note all taxes remain- 
ing unpaid. They then proceed to investigate each case and, where 
it is possible for the taxpayer to pay, enforce payment by proper 
attachment proceedings and sale. Where the property can not be 
discovered the department is notified of the fact m order that the 
tax rolls for the next year may be corrected accordingly. In doing 
this work the department accomplishes several objects at the same 
time. It secures the payment of delinquent taxes ; it eliminates dead 
material from the tax rolls; it brings to light errors that have been 
made in the way of duplicate assessments or the assessment of prop- 
erties in the name of other than the true owner, and furnishes tne 
data upon which to make the proper correction; and brings to the 
attention of the assessor many cases where properties have T)een im- 
properly valued, while furnishing him with the data and information 
to enable him subsequently to revise such assessment; and, finally, it 
enables the department to determine the extent to which the failure 



BEPOBT OF THE GOVEBNOR OP POKTO MOO. 77 

to collect taxes has been due to the lack of energy on the part of the 
collectors or to the economic conditions of the taxpayers. 

It is difficult to exaggerate the benefits that have resulted from 
the introduction of this system of having the work of revising as- 
sesstnents a permanent instead of a periodical undertaking, of hav- 
ing the work done by a trained corps of officials constantly employed, 
and of making use of these officials for the enforcement of the pay- 
ment of delinquent taxes. The system has now been in force a num- 
ber of years. On an average over ten thousand properties are revised 
each year. Monthly reports are obtained from the registrars of 
property of all transfers of real estate and all properties so trans- 
ferred are invariably placed on the list of properties, the assess- 
ment of which is to be revised during the year. The assessors keep 
note of all improvements or changes in properties taking place in 
their district, and in this way the tax rolls are undergoing a con- 
stant process of revision so as to make them correspond to existing 
conditions and insure that all properties will be asseased to their 
actual owners. The fact that the early feeling of animosity against 
the property tax and the flood of appeals against the action of as- 
sessors that formerly marked each assessment have now almost en- 
tirely disappeared, notwithstanding the fact that the assessed values 
of properties have been steadily increased, is an evidence of the 
smoothness with which the machinery of assessment as now organ- 
ized works. As regards the payment of taxes, moreover, it is 
doubtful whether any other country can show a record as favorable 
as that of Porto Rico. Appended to this report, and elsewhere com- 
mented upon, are tables showing the amount and per cent of taxes 
delinquent in each municipality since the introduction of the gen- 
eral property tax. From these tables it will be seen that property 
taxes are collected almost to the last cent. When one takes into 
account the fact that Porto Rico is almost exclusively an agricul- 
tural community and one in which there is comparatively little ac- 
cumulated wealth, this record is little short of remarkable. 

The modification of the law as first enacted by which the distinction 
between collectors and deputy collectors is done away with, and the 
collection service is reorganized so that each municipality may have 
its own collector of taxes reporting directlv to the treasurer, is a 
change of greater importance in the system for the administration of 
the general property tax than would at first sight appear. The 
change has meant the thorough reorganization of the entire machinery 
for the collection of taxes, tne reporting of collections, and the sys- 
tem of keeping the necessary books of accounts and records. It has 
rendered possible a very great reduction in the amount of work to 
be performed both by the collectors of taxes themselves and by the 
bureau of property tax in the central office, and has simplified enor- 
mously the whole work of collecting and accounting for the collection 
of taxes. 

The general revenue law as first adopted provided for the division 
of the island into not to exceed nine collection districts, with a col- 
lector in charge of each, and a further subdivision of these districts 
into 27 subdivisions, each in charge of a deputy collector. The deputy 
collectors, though appointed by the treasurer, were subordinate to the 
collectors and, generally speaking, had to be communicated with and 



78 BBPOBT OP THE QOVEBKOB OF PORTO RICO. 

« 

to make their reports through the collectors. In addition to this force 
of collectors and deputy collectors, provision was also made for the 
appointment of stamp agents to sell mtefnal-revenue stamps in those 
municipalities in which there was neither a collector nor a deputy col- 
lector, such stamp agents receiving their compensation in the form of 
a percentage upon the value of stamps sold. This system seems to 
have been established in imitation of the internal-revenue system of 
the Federal Government of the United States. Careful examination, 
however, will show that the work to be performed by the collectors in 
Porto Rico differs radically from that performed by the collectors of 
internal revenue in the United States. In the latter country the col- 
lectors are concerned with the administration of a system of excise 
taxes while in the former their dutias pertain almost wholly to the 
collection and enforcement of the payment of property taxes. The 
two services, in fact, have almost nothing in common, except that use 
is made of the collector of taxes in Porto Rico to sell internal-revenue 
stamps over the counter. 

In the United States the extent of territory and the magnitude of 
operations are such that from an administrative standpoint it is de- 
sirable that some decentralization of supervision and control should 
exist. In Porto Rico the territory to be covered is so small and the 
conditions in each district are so well known that there is no neces- 
sity for the delegation of such work of supervision. On the contrary 
the problems of administration are such that control should be exer- 
cisea as directly as possible. As the property tax, moreover, is 
chiefly one for municipal purposes it is desirable in the extreme that 
each municipality should, as far as possible, be treated as a distinct 
unit as respects all operations from the first assessment of property 
to the final collection of taxes due. The fundamental ODJection, 
however, to the system of collectors and deputy collectors lies in the 
fact that it means the establishment of an unnecessary complicated 
system and the consequent performance of a large amount of work 
that mi^ht be avoided. Under that system as first or^nized in 
Porto Rico, not only was each deputy collector supplied with a copy 
of the tax rolls for his district but a duplicate of such roll was also 
supplied the collector. A third copy of the rolls also had to be pre- 
pared for the use of the general office. The amount of labor in- 
volved in preparing these three copies of the tax rolls can be seen 
when it is stated that such rolls embrace over 60,000 names, and for 
each name there must be given the address of the taxpayer, a descrip- 
tion of the property assessed, and the amount of the assessment and 
of taxes pertaining to such property, beside other data. 

As deputy collectors were presumed to be subject to the authority 
of the collectors, they were, furthermore, required to report all collec- 
tions made to the latter in addition to rendering similar reports, 
directly to the treasurer, and the collectors in turn had to make their 
reports to the department include not only collections in their own 
districts proper but in all deputy collectors' districts under their 
supervision. It is evident, thus, that this system required almost 
all records and reports to be prepared in duplicate or triplicate and 
thus more than doubled the amount of work that had to be performed. 
If, now J the really essential work to be performed by the collectors 
is examined, it will be found that all that is required is that the cen- 
tral office shall make out one copy of the assessment rolls and that 



BEPORT OF THE QOVEBNOB OF POBTO BICO, 79 

from such assessment rolls shall make the corresponding tax receipts, 
which must be placed in the hands of the collectors for collection. 
These officials then have nothing to do but to collect the taxes called 
for by the receipts and at stated intervals report such collections to 
the central office in order that the corresponding credits may be given 
to the taxpayers making payment. No purpose is served by furnish- 
ing the collectors with a copy of the tax rolls, for the tax receipts in 
effect give all the information contained on the tax rolls, and no 
additional check is obtained by having these collections reported 
through collectors instead of directly to the treasury department. 

By naving reports made directly, the treasury department keeps 
constantly in touch with each collector and thus knows at all times 
how the work of collection is going on in each municipality. It is 
difficult to describe how fireatly the system of collecting taxes has been 
simplified and the wholl service made more efficient and economical 
by the change. Particularly have the benefits of this system been felt 
in respect to that part of the system having to do with the enforce- 
ment of the payment of delinquient taxes through attachment pro- 
ceeding and sale. The establishment of this system, moreover, 
made it possible to do away with the employment of stamp agents, 
who received their remuneration in the form of a percentage upon 
the value of stamps sold. Under the system as now organized, it will 
be noted that practically all clerical work is performed and all rec- 
ords are kept in the central office, the collectors themselves thus being 
relieved of practically all duties except those of receiving the money 
from taxpayers and surrendering to them the corresponding re- 
ceipts, and of selling internal-revenue stamps over the counter. The 
desirability of thus reducing to a minimum the amount of work to be 
performed by the collectors and of simplifying their duties in every 
possible way is especially great in Porto Rico, where much difficulty 
is encountered in securing competent officials for important positions. 

In connection with this account of the reorganization of the collec- 
tion service, it is of interest to state that the card-ledger system has 
been adopted in the treasury department for the keeping of accounts 
of the individual taxpayers. An account is opened up with each tax- 
payer on a separate card, and as each successive tax roll is prepared 
he is charged on this card with the amount of taxes assessea against 
him. From the bimonthly reports of collections made by the collec- 
tors taxpayers are given credits on these cards for payments made. 
This ^stem not only obviates the necessity of opening up a new set 
of booKs each year, and allows of the addition of new names and the 
elimination of the names of those taxpayers whose names, on account 
of death or other reasons, should l)e taken from the tax roll, but also 
permits the department to determine at any time and at a moment's 
notice exactly the condition of the account of each taxpayer. The 
use of carbon copies and of flat filing, according to the vertical sys- 
tem, has at the same time been introduced in respect to all papers re- 
lating to the assessment of properties. These papers bear tne same 
number as appears upon the tax rolls and tax-leager cards. It is thus 
possible at a moment's notice to follow through the whole record of 
any taxpayer from the original assessment ot property as contained 
on the detailed data sheet, the appeal of the taxpayer to the board of 
review and equalization, and the action of the board upon such appeal 
where an appeal is made, the listing of such property on the tax rolls, 



80 SEPOBT OF THE GOVEBKOB OF POBTO BIOO. 

the entry of the pitfper charge on the tax-ledger card, and the jBnal 
payment of the tax. 

Some mention should also be made of the poliiw that has been pur- 
sued in respect to the selection and promotion of the 60 collectors of 
taxes that are now in the service. The compensation of these col- 
lectors varies all the way from $480, in the case of the smaller 
municipalities, to $2,000, in the case of the more important In 
making appointments to this service the policy has been pursued 
of paying no attention to the matter of the political affiliations of 
the applicants or of any consideration other tnan that of moral and 
technical qualifications for the position; Ab vacancies occur in the 
positions paying the higher rates of remuneration they are filled by 
promoting collectors from positions carrying a smaller remuneration, 
and the selection of the particular collectors to be promoted is made 
strictly^ according to merit, regard being had to the manner in 
which the collectors have performed their duties, their length of 
service, and general qualifications. Orig^al appointments are with 
rare exceptions made to positions carrying the least remuneration. 
The idea has been to establish the principle that the collection service 
offers a definite career with opportunities for advancement according 
to merit. This policy has given excellent results in practice. It has 
not only enabled the department to secure a higher class of officials 
for original appointment than otherwise could have been obtained, 
but it has offered a constant incentive to collectors in the service to 
perform their duties in an efficient manner in order to earn promo- 
tion. The fact that the department can show such a phenominally 
good record in respect to the prompt collection of taxes must tie 
attributed in no small degree to the constant encouragement that this 
system offers to collectors to use their best efforts. 

The modifications introduced into the law relative to the right of 
taxpayers to redeem real property which had been sold for taxes con- 
sists of the lengthening of the redemption period from ninety to 
one hundred and eighty days after the date of the sale, of the ex- 
tension of the right of redemption to persons who had a mortgage 
or other real interest in the property, as well as to the former owners 
and their heirs and assigns, and of the insertion of the special pro- 
vision that all such persons whose real property, or property in 
which they had an interest, had been sold for delinquent taxes and 
had been bid in in the name of the people of Porto Rico since the 
enactment of the law might redeem such property within one year 
from March 14, 1907. 

It was found in practice that in a good many cases taxpayers were 
allowing their properties to be sold for taxes and having such prop- 
erties bid in in the name of relatives, or other persons acting for 
them, in order to cut out mortgages. The law as amended thus per- 
mits persons who own mortgages on real property sold for taxes to 
take over such properties, if they desire to do so, upon the payment 
of all taxes and costs. The special permission giving to former 
owners of property which had been sold for taxes and bid in in 
the name or the people of Porto Rico, or to persons having an in- 
terest in such property, the right to redeem such property within 
one year from the date of the act containing this special provision 
was granted owing to the fact that the insular government, in en- 
forcing the payment of taxes, had acquired a considerable number of 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 81 

properties of which it could make no effective use, and which, on 
account of the greatly increased values of property in the island 
that has taken place during recent years, it was believed, would 
be gladly redeemed by former owners or persons having an interest 
in flie property if they were granted an opportunity to do so. This 
expectation has been justifieoT Upon the passage of this provision 
the Department notified all persons whose property had been sold 
and bid in by the people of Porto Rico relative to the right that had 
been granted them, and a very considerable proportion of such per- 
sons mmiediately availed themselves of such right and redeemed 
their properties by the payment of all taxes and penalty charges 
due. In operation, therefore, this provision was beneficial both to 
the taxpayers and to the government by having this property again 
restored to the tax rolls. 

No special comment is required regarding the ahiendment of the 
law so as to provide for the creation of a single bureau to have 
charge of the entire administration of the property tax system. As 
the system was first organized, provision was made for two distinct 
services, a bureau of assessments and a bureau of tax law revision. 
Later the attempt was made to distribute the work between the two 
bureaus of assessment and of accounts, the former having charge 
of the assessmentvof property and the latter of the collection of taxes. 
This, however, worked Badly as it required constant communication 
between the two bureaus and it was not always easy to locate respon- 
sibility or determine which bureau should have direction of a partic- 
ular class of work. Provision was consequently made for the creation 
of a single bureau that should have char^ of the entire system from 
the first assessment of property to the final collection of the taxes. 
In practice this centralization of the work in one bureau has made it 
possible to ^stematize methods of work and control the whole system 
far more efficiently than under the old practice. 

From the consideration of the general property tax, we now turn 
to a description of the system of excise taxes that was created and 
the modifications that have been introduced into such system. Al- 
though the changes made in this system of taxes have not affected 
so materially the system itself, as was the case in respect to the gen- 
eral property tax, they are, nevertheless, of importance. Especially 
is this true m respect to the changes affecting the machinery for the 
administration or the tax. 

The system of excise taxes as established in Porto Rico was mod- 
eled closely after that of the Federal Government of the United States 
so far as its general principles are concerned, but differs radically 
from that system in that it does not provide for the refinements of ad- 
ministration that are there practiced. Provision was made for three 
scheduled known, respectively, as schedule A, schedule B, and 
schedule C. Schedule A provided for the payment of specific duties 
on distilled spirits, beer, wines, cigars, cigarettes, manufactured 
tobacco, matches, playing cards and olemargarine, and ad valorem 
duties on proprietary and medicinal preparations, patent medicines, 
toilet articles, perfumeries, cosmetics, and arms and ammunition, 
whether any of these articles were manufactured in or imported for 
consumption into Porto Rico. Schedule B provided for a schedule 
of license taxes upon dealers in, or importers of, the articles enumer- 

21162— S. Doc. 92, 60-1 6 



82 BEPOKT OP THE GOVBBNOE OP PORTO BICO. 

ated in schedule A. Schedule C imposed moderate documentary taxes 
<m a few selected classes of documents, the most important of which 
were those evidencing custom-house entries and those attested by 
notaries or registered by registrars of property. The rates imposed 
by schedule A were, in general, about one-half of those imposed by 
the Federal law in the United States. The license taxes were exceed- 
ingly moderate, running from $4 per annum, upon retail dealers, to 
$80 per annum on wholesale dealers in distilled spirits. The highest 
documentary tax was that of $1.50 on the original of each instrument 
attested by a notary or recorded by a registrar of property. 

For the administration of this system me law made provision for 
the appointment of a force of internal-revenue agents, who should 
have the same general powers as those possessed by revenue agents in 
the United States; autnorized the treasurer to prepare and promul- 
gate regulations that should have all the force of law ; and provided 
for the usual penalties of imprisoimient and fines upon violators of 
the law. 

Characteristic features of the system first established in pursuance 
to this law were, first, the imposition of a higher tax or deferential 
upon excise goods entering the island from foreign countries than was 
paid by similar goods manufactured in the island or imported from 
the United States; second, the adoption of the practice of having 
taxes paid by fixing stamps to invoices showing the shipment of tax- 
able goods xrom the place of manufacture or of the receipt of im- 
ported goods instead of upon the packages themselves containing the 
goods ; and, third, the effort to enforce the law, not only by requiring 
manufacturers and importers to keep proper books and by inspecting 
their plants, but by attempting to exercise a supervision over all per- 
sons transporting dutiable goods from one place to another, and of 
the dealers, wholesale and retail, subsequently handling such goods. 

This system, as has been stated, has been retained with out few 
changes m respect to the inclusion of the articles taxed and of the 

general principles upon which the law is framed. Numerous modi- 
cations, however, have been introduced affecting certain phases of 
the law, and especially those provisions having to do with its admin- 
istrative features. Following is an enumeration of the more im- 
()ortant changes that have been introduced in the six years since the 
aw was enacted : 

(1) The increase of the rates imposed by schedules A and B for 
the purpose of making these schedules more productive ; 

(2) The abolition of the tax upon oleomargarine, compounded 
liquors, manufactured tobacco other than cigars and cigarettes, and 
of the documentary tax of $1 on custom-house entries ; 

(3) The abolition of the deferential or higher rate of tax on goods 
imported into the island from foreign countries; 

(4) The establishment of a schedule of license taxes upon all man- 
ufacturers of excise goods analogous to that imposed upon dealers and 
importers of such goods; 

(6) The adoption of the metric system in the statement of the rates 
of taxation and in the administration of the law, in place of the Eng- 
lish system of weights and measures ; 

(6) The establishment of a system of administrative fines under 
which the treasurer is authorized administratively to impose fines of 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 88 

not to exceed $10, in any one case, upon persons failing to comply 
with the rules and regulations of the department or guilty of minor 
infractions of the law ; 

(7) The great amplification of the powers of the treasurer in re- 
spect to his power to supervise and control distillers and manufac- 
turers and importers of excise goods; 

(8) The grant to the treasurer of authority to permit of the with- 
drawal of denatured alcohol, spirits intended for use as fuel or in the 
arts, without the payment of taxes, under such regulations as he may 
provide ; 

(9) The grant to the treasurer of authority to establish, under reg- 
ulations to he promulgated by him, bonded warehouses ; and 

(10) The repeal of the provisions assigning a part of the proceeds 
of excise taxes to the municipalities, as elsewliere described, in order 
that the system of excise taxes might become one exclusively for in- 
sular purposes. 

The reason for these various changes can be briefly stated. The in- 
crease in rates was made for the purpose of obtaining an increased 
income. This increase was especially desirable in order to permit of 
the conversion, as rapidly as possible, of the general property tax 
into one exclusively for municipal purposes. As a result of this in- 
crease, and also in consequence of improved methods of administra- 
tion and the increase of prosperity in the island, the receipts of ex- 
cise taxes have more than doubled during the past six years ; and,, as 
elsewhere stated, it is believed that the time has now arrived when the 
propertv tax can be turned over wholly to the municipalities. The 
rates or excise taxes as provided for by the law now in force are 
shown in the following statement : 

BATES OF EXCISE TAXES. 

Schedule A. 

Distilled spirits (per liter) cents— 26 

Beer, lager beer, ale, porter (i)er liter) do 6 

Wines {\)er liter) do 6 

Champajnie (per liter) do 27 

Cigars (iKjr hundred) do 20 

Cigarettes (per thoussmd) $1.10 

Playing cards (i)er pack) cents.. 3 

Medicinal preparations, patent metlicines, etc. (per cent ad valorem) 5 

Arms and ammunition (iKjr cent ad valorem) 40 

Matches (per gross of boxes of not over 100 sticks each) cents. _ 20 

Matches (in boxes containing more than 100 sticks, i)er 1,000 matches) 

cents. _ 4 

ticheduh; B, 

License 
per quarter. 

Manufacturers : 

Distillers $25.00 

Rectifiers 25. (X) 

Manufacturers, stills ^ ^ •__ 5.00 

Manufacturers, cigars 1.00 

Manufacturers, cigarettes, employing machinery 100.00 

Manufacturers, cigarettes, employing hand labor only 1.00 

Manufacturers, perfumery 1.00 

Wholesale dealers: 

Distilled spirits 25.00 

Beers or wines 12.00 

Arms or ammunition 12.00 

Cigars or cigarettes 12.00 

Pertamenr 12. (X) 



84 REPORT OF THE GOVERNOR OP PORTO RICO. 

License 
Retail dealers, liquors: per quarter. 

First class: Saloon, bar, caf6, hotel, etc $7.00 

Second class: Grocery store, saloon, bar caf^, etc 4.00 

Third class: Country stores, peddlers, etc 2.00 

Retail dealers, cigars or cigarettes : 

First class: Saloon, bar, caf6, hotel, etc 5.00 

Second class: Grocery store, saloon, bar, caf^, etc 2.50 

Third class: Country stores, peddlers, etc 1.50 

Retail dealers or peddlers, perfumery, all classes 1.00 

Retail dealers or peddlers, arms or ammunition, all classes '^ 10. 00 

Schedule C. 

1. On each original Instrument or document attested by a notary t>ublic 

or recorded by a registrar 1. 00 

2. On each copy of such original instrument or document . 50 

3. On each registration or record of such Instrument or document or 

copy thereof .50 

The change made in the way of discontinuing the taxation of cer- 
tain articles was made because the receipts obtained from these 
sources did not compensate for the exjDense and trouble incurred in 
their collection. It was believed that by eliminating these items 
from the schedule, the loss in revenue could be more than compen- 
sated for in consequence of the internal-revenue agents being relieved 
from work in connection with the collection of such taxes, and thus 
being able to devote their whole attention to the enforcement of the 
system as it applied to the more important sources. Particularly 
was this true in respect to the provision for the taxing of compounded 
spirits. The law as originally enacted provided for the payment of 
an additional tax of 40 cents a gallon on liquors made from distilled 
spirits by compoimding or adding other ingredients such, for in- 
stance, as where anise, arrack, punch, imitation brandies, whiskies, 
etc., were made from rum as a base by rectifying and adding other 
substances. No provision of the law gave the department more 
trouble than this, or caused more friction between taxpayers and the 
department. Under the conditions of manufacturing and dLstilling 
in the island, it was almost impossible in many cases to determine 
whether spirits had undergone such alteration as would bring them 
under the provision of this special tax. This was particularly the 
case where the compounded article was made in connection witn the 
distillation of the spirits by what was known as a continuous process. 
The collection of tnis tax, moreover, required the supervision of a 
very large number of small establishments, as the custom was for 
drug stores and other establishments to buy the spirits and convert 
them into various liquors by the addition of flavoring extracts, color- 
ing matter, and other substances. The repeal of this provision has 
greatly simplified the administration of the law. As now framed 
only tlie spirits as originally distilled are taxed. This tax is paid at 
the monuent the spirits are withdrawn from the establishment and 
after that no effort is made to follow the spirits into the hands of 
merchants or other persons. The department and revenue agents can 
thus concentrate their attention upon the supervision of the distil- 
leries instead of having to inspect and control a large number of other 
establishments. 

Other articles placed upon the free list were manufactured tobacco 
other than cigars and cigarettes and oleomargarine. This action in 
respect to the first named was taken because it applied only to smok- 



BEPOKT OF THE GOVEBNOB OF POBTO BICO. 85 

ing tobacco, snuff, etc., of which practically none is produced or con- 
sumed on the island, and to twist tobacco used for chewing purposes, 
which is manufactured cliiefly as a household industry in such small 
quantities and by such a large number of persons that the attempt 
to collect the tax upon it far exceeded the returns obtained. Oleo- 
margarine was placed on the free list because almost no income was 
derived from that source and because it was believed that, owing to 
the fact that little or no butter is made on the island, it was unwise 
to restrict the importation of this article, for which, if it could be ob- 
tained at a reasonable price, a certain legitimate demand existed. 
The differential imposed upon excise goods imported from foreign 
countries was abolished because it, in eflfect, constituted an import tax. 
It is a question whether such tax would be sustained, if contested, in 
the courts, but even if legal it is a violation of what was undoubtedly 
the intention of Congress that the island should obtain its revenue 
from a system of internal taxation, and not by the attempt to tax 
specially goods entering the island from foreign countries. 

The imposition of license taxes upon manufacturers and importers 
of excise goods was made chieflv because, through the operation of 
such taxes, the enforcement of the law could be more efficiently and 
easily secured. The issuing of such licenses gives to the department 
a record of all establishments authorized to manufacture or import 
articles covered by the excise schedule. The power to revoke such 
licenses in case of fraud or refusal on the part of their holders to 
comply with regulations also places in the hands of the treasurer a 
powerful weapon to compel strict compliance with the law by all 
distillers and manufacturers of excise goods. As additional income 
was a secondary consideration, the rates of these licenses were made 
very low. They are payable quarterly, and are for each quarter : For 
distillers, $25 ; rectifiers, $25 ; manufacturers of stills or parts of stills, 
$5 ; manufacturers of cigars, $1 ; manufacturers of cigarettes employ- 
ing machinery, $25, ana manufacturers of cigarettes employing hand 
labor only, $1. 

The change from the English to the metric system of weights and 
measures was made because the latter is the legal system of weights 
and measures in the island. The whole situation of affairs in the 
island as regards weights and measures is in an unfortunate condi- 
tion, as a number of different systems are in current use. It was 
thought that the government itself should at least set the example of 
making use of the system established by law. No difficulties were en- 
countered in making the change. 

Provision was made for the establishment of administrative fines in 
order to give to the treasurer power to enforce rigid compliance with 
administrative rules and regulations without having to resort to the 
courts in all such cases. Many of these infractions of the regulations 
were due to inadvertence or carelessness, and in such cases the arrest 
of the offenders and their prosecution in court resulted in a punish- 
ment out of proportion to the offense committed, while entailing a 
great deal of work upon the department and unnecessarily burden- 
mg the courts of the island. At the same time these violations of 
the regulations interfered seriously with the due administration of 
the law, and it was necessary that they should be prevented in some 
way. Although the treasurer thus has power to impose fines of not 
exceeding $10 in any one case, the persons fined can, if they desire, 



86 REPORT OF THE GOVERNOR OF PORTO RICO. 

refuse to pay the fine, in which case the matter must be taken up 
before the court. In practice this system has given excellent results. 

Much the most important of all of the changes made in the excise 
tax law, from the standpoint of administration, at least, is that by 
which a complete and radical revision ha.s been made of all of those 
portions of the law setting forth the powers of the treasurer in respect 
to the supervision and control of the manufacture of excise goods. 
In order to secure a due administration of the law and to prevent 
fraud, two principles of control are possible — that of attempting to 
insure due compliance with the law through the deterrent effect se- 
cured by the prosecution and punishment of violators of the law, 
and that of so organizing the system of supervision and control by 
the government that the commission of fraud in the first instance is 
rendered difficult or impossible. In the revenue law as first framed 
chief reliance was placed upon the first principle — ^that of securing 
enforcement of the law through the detection and punishment or 
fraud. It needs no argument to show, however, that it is far prefer- 
able, if possible, to compel pei'sons manufacturing or importing arti- 
cles subject to the payment of excise taxes to conduct their business 
in such a wav that opportunities of evasion are reduced to the mini- 
mum; in other words, to depend upon the principle of prevention 
rather than of punishment. To secure this end it was essential that 
the department administering the tax should have large powers, not 
merely of supervision and inspection, but of determining in the first 
instance the exact manner in which manufacturers of articles should 
locate, equip, and operate their plants. This means, to put it plainly, 
that the government should have the power to direct how such manu- 
facturers should conduct their business. At the time the original law 
was enacted the legislature was unwilling to place such large powers 
in the hands of the treasurer. Later, however, it became convinced 
of the necessitv for such provision, and the law has been changed 
accordingly. tVTiile not eliminating in any way the penal provisions 
of the act, new sections have been inserted, which set forth in the 
most precise and definite way the authority of the treasurer to regu- 
late the manner in which establishments for the manufacture of 
excise goods shall be located, equipped, and operated. 

The extent of the powers of the treasurer in this respect can be 
seen bj'^ the reproduction of the section of the act bearing directly on 
this point. This section provides that " The treasurer of Porto Rico 
shall at all times have power to compel any person engaged in the 
business of distilling, rectifying, tobacco manufacturing, or manu- 
facturing any article subject to a tax to make such alterations in stills, 
utensils, boilers, vats, tubs, pipes, and apparatus in general as he may 
think necessary for the protection of the people of Porto Rico against 
fraud, and may recfuire each such person to install such notice boards, 
measuring apparatus, tubes, tanks, locks, receptacles for the finished 
or partially finished product, and other things as in his judgment 
may be necessary. The treasurer shall have the power to determine 
size and character of receptacles and packages in which merchandise 
taxable under this act shall be stored within or removed from the 
factory, and may compel such packages and receptacles to be marked 
with such marks and numbers, and such marks and numbers to be 
obliterated at such a time and in such a manner as he may by regu- 



BEPOBT OF THE QOTSBKOB OF POBTO BXGO. 87 

lations prescribe. The license of every penBon failing or refusing 
to comply with the requirements of the treasurer of Porto Rico with 
respect to such alterations or with respect to the size and character 
of the receptacles and packages, and marks and numbers, may be 
revoked by the treasurer of Forto Rico." Other sections amplify 
still further these powers in respect to the determining of the loca- 
tion of distilleries, tobacco factories, and other establishments, and 
the manner in which the actual operations of manufacture shall be 
carried on. 

Taking advantage of the powers thus given, regulations have been 
prepareland promulgated, letting forth in detail the conditions that 
have to be complied with by all distillers and manufacturers of to- 
bacco in the installment ana operation of their plants. As regards 
distillers, the central feature of these requirements is that the appara- 
tus must be so set up and operated that the distilled liquor must be 
conveyed to a large receiving tank or other receptacle from which it 
can only be withdrawn through a locked faucet, the key to which 
is held by the revenue agent oi the government. This requires that 
all bolts or other parts which intervene between the still proper and 
the receiving tank must be sealed to the satisfaction of tne govern- 
ment. The distiller himself is thus unable to get at the spirits dis- 
tilled, except as drawn from the tank under the supervision of the 
government agents. The daily product is noted by the distiller in 
his stock book and the tax is paid by the affixture of stamps to an 
invoice as the spirits are taken from the tank. The department re- 
quires plans of all distilleries submitted to it and these plans must 
be approved before operations are begun, and thereafter it becomes 
the main duty of the revenue agents to see that no modifications, ex- 
cept as duly authorized, are made in the equipment of the plant, and 
that all requirements regarding the manner in which the plant shall 
be operated are duly complied .with, and to be present and see that 
the proper amount of stamps are affixed to the invoice and canceled 
whenever the distiller desires to withdraw spirits from the tank. 
After spirits are once withdrawn and shipped from the establishment 
no effort is made to follow such shipments into the hands of retail 
dealers or consumers. 

In the past the greater part of the time of the agents used to be 
taken up with patrolling roads and trails for the purpose of inspect- 
ing goods being transported, so as to see that they were accompanied 
by proper invoice, and in inspecting mercantile establishments for 
the purpose of seeing that no taxable goods were in the hands of 
merchants for which a proper invoice could not be shown. Under 
the new system the agents are relieved of all this work and are thus 
able to devote their attention to the inspection and control of the dis- 
tilleries and tobacco factories proper, and consequently to exercise 
a far more rigid supervision over their operations than was formerly 
possible. So well has this system worked that it is believed at the 
present time there is scarcely a drop of distilled spirits manufactured 
in or imported into Porto Kico that does not pay the tax, while the 
increased receipts obtained from the tax on cigars shows that the 
law, as regards this article, is enforced far more rigidly than before. 
At the same time the system has resulted in a very marked diminu- 
tion in the number of prosecutions for fraud against the revenue law. 
While formerly the courts were flooded with revenue cases, they now 



88 REPORT OF THE GOVERNOR OF PORTO RICO. 

have comparatively little work of this character. At the same time, 
the merchants and shippers of goods have been relieved of the vexa- 
tious system of inspection and examination to which they were for- 
merly subjected. 

Mention in this place should be made of another important change 
in respect to the administration of the law which was accomplished 
through administrative action by the department This change con- 
sists in the requirement that taxes upon cigars shall be paid oy the 
affixture of revenue stamps to the package as is the practice in the 
United States, instead of having such stamps affixed to the invoice. 
This change also has given good results in practice and has undoubt- 
edly resulted in a more complete collection of taxes due. 

No special statement is required of the reasons dictating the incor- 
poration in the law of provisions authorizing the treasurer to exempt 
denatured alcohol and spirits intended for use in the arts from the 
payment of taxes and to establish bonded warehouses. The neces- 
sity for both of these provisions originated subsequent to the time 
when the revenue law was first enacted. In pursuance of this author- 
ization regulations covering these two points have been drafted and 
promulgated. 

In the pa^es immediately preceding, the attempt has been made 
to describe the character of the revenue system first established by 
the present civil government and the more important features in 
respect to which it has subsequently undergone modification. The 
enacting and perfecting of such a revenue law, however, constituted 
but one phase of the general problem of reorganizing the financial 
system of the island. Other phases scarcely less important, and in 
some respects more difficult or proper treatment, were the organiza- 
tion of the treasury department for the administration of the law 
and the performance of the other varied duties intrusted to the treas- 
urer, the adoption of proper methods of account and bookkeeping, 
the devising of all the forms, regulations, and modes of procedure 
required in order that these duties might be economically and effi- 
ciently performed, etc. Particularly was the framing of regulations, 
having ?he force ^f law, setting fokh the duties Jd obli|tions o^ 
taxpayers and of instructions to collectors, assessors^ and revenue 
agents, an undertaking of magnitude. As far as possible, the effort 
has been made to have every step that has to be taken in the admin- 
istration of the tax system covered by printed forms, and the modes 
of procedure clearly set forth in printed rules and regulations. This 
was a work, it need scarcely be said, that was not performed in a 
short time. Almost every day's experience brought to light features 
in respect to which improvements could be made and methods that 
could oe simplified and made more direct. Undoubtedly future ex- 
perience will reveal many other opportunities for improvement. The 
work of giving to the treasury department a definite organization 
and of reducing the practice and procedure in respect to the admin- 
istration of the revenue system to fixed forms and definite rules and 
regulations may, however, be said to have been accomplished. 

As at present organized the treasury department embraces six 
distinct services: (1) Office of the treasurer proper; ^2) bureau of 
accounts; (3) bureau of property taxes; (4) Dureau ot excise taxes; 
(5) bureau of municipal finances, and (6) bureau of disbursements. 
An analysis of the various functions of the treasury department will 



BEPORT OF THE OOVERNOB. OF POBTO BICO. 89 

show that they all fall logically within the province of one or the 
other of these bureaus. The omce of the treasurer proper constitutes 
the administrative unit where all correspondence is received, opened. 

?roperly recorded and distributed for action among the other bureaus! 
'his omce also has charge of all general matters such as applications 
for positions, appointments, correspondence with the heaas of other 
departments and matters requiring the direct attention of the treas- 
urer himself. In this office, also, all miscellaneous duties are attended 
to which are not of sufficient importance to warrant the creation of a 
special service for their performance. The bureau of accounts has 
charge of all matters relating to bookkeeping and accounting. The 
bureau of property taxes has charge of all matters relating in any 
way to the administration of the general property tax from the first 
assessment of property to the final collection of the taxes. In the 
same way the bureau of excise taxes has exclusive charge of the ad- 
ministration of the excise-tax system. The bureau of municipal 
finance constitutes the service through which the treasury depart- 
ment administers the system of uniform accounting and reporting by 
municipalities, that will be elsewhere described, as well as the service 
through which all other matters relating to municipal finances are 
attended to. The bureau of disbursements, as indicated by its name, 
is a service through which payments of salaries and claims for all 
branches of the government are made after such payments have been 
properly audited and passed upon by the auditor. 

In giving to the department this organization the principle has 
been followed of segregating the work of the department among 
bureaus in such a way that each will have its definite and distinct 
category of work to perform, and of having each bureau operate as a 
distinct service, except as correlated with each other through the 
central office of the treasurer proper. In this way responsibility is 
definitely located, direct action is secured, and duplication of work 
avoided. The same principles have been followed in the apportion- 
ment of the work witnin the bureaus by the creation, througn admin- 
istrative action, of divisions and the assignment of definite tasks to 
such divisions or individual employees. Appendeld to this report is a 
statement showing the number of the employees and their compensa- 
tion as provided in the budget for the fiscal year ending June 30, 
1908. This statement shows at a glance the organization of the de- 
partment and the force of employees required for the performance of 
each class of duties. In this connection it is gratifying to state that 
notwithstanding the fact that the work of the treasury department 
has steadily increased from year to year, it has been possible by sim- 
plifying methods so to organize and conduct the work of the de- 
Eartment that each year during recent years a smaller appropriation 
as been requCvSted and granted than in the year preceding. 

Although it would be out of place in this report to enter upon any 
extended description of the details of the administrative procedure 
and methods employed in the department, the action taken m respect 
to the performance of one class of work has been, it is believed, of 
such importance as to warrant its careful description. Reference is 
had to the efforts that have been made to revise tne system of official 
bookkeeping so that it may be possible from the books of the depart- 
ment to present, not only the formal statements showing the total of 



90 REPORT OF THE GOVERNOR OP PORTO RICO. 

treasury operations during the year, but accurate statements showing 
real receipts and expenditures in such a way that they may be easily 
comprehended by all persons whether they have a technical knowl- 
edge of bookkeeping operations or not. 

The purpose of government accounting may be said to include the 
two objects of, first, having all the financial transactions of the gov- 
ernment so recorded that a due accounting may be had at any time of 
all moneys entering or leaving the public treasury, and, second, of 
permitting the presentation from time to time of data showing the 
nature and extent of such transactions. In the past, systems of pub- 
lic accounting that have been organized in the United btates have ap- 
parently had in view only the first consideration. The result has 
been that although the published reports of auditors and treasurers 
of public bodies present full and detailed statements of the bookkeep- 
ing operations of their respective governments, they do not present 
such statements in such a form that it is possible even for the skilled 
accountant to determine from them what have been the real income 
and expenditures proper of the government as distinct from the sum 
total oi the items appearing upon the receipt and disbursement sides 
of the ledger. Thus, rarely is a clear aistinction made between 
merely bookkeeping transactions and those that represent the real 
receipt or disbursement of money, or between the ordinary receipts 
and expenditures of the government and those receipts and expendi- 
tures which pertain to special funds or trust funds. The result is 
that only in exceptional cases can a taxpayer or student determine 
from the published statements of treasurers and auditors of public 
bodies what have been the real incomes and expenditures of the gov- 
ernments to which the statements relate, or the particular sources 
from which such incomes were derived or objects for which such ex- 
penditures were made. 

Exactly the distinction that it is here desired to make between 
statements showing gross receipts and disbursements and actual net 
income and expenditure of a government can be seen by reference to 
the two tables appended to this report, entitled " Receipts and dis- 
bursements of the insular government of Porto Rico under civil 
government. May 1, 1900, to June 30, 1907," and " Actual net in- 
come of the insular government by main categories, July 1, 1901, to 
June 30, 1907." The first of these two st^,tements is prepared from 
data taken from the monthly account current rendered by the treas- 
urer to the auditor. In this table every item entered on the treas- 
urer's books as a receipt or disbursement figures. Thus, for example, 
if a transfer was made at any time from one item to another as, for 
instance, from ordinary fimds to trust funds, that item would appear 
as a payment from the funds from which it was taken and as a re- 
ceipt to the fund to which it was carried, although it is evident that 
in such a case the insular treasury, in fact, neither re-ceived nor made 
any payment. In the same way all taxes collected by the insular 
treasury, on behalf of municipalities, figure on the receipt side of the 
statement as income and on the expenditure side as outgo, although 
in respect to this transaction the insular treasury has acted merely as 
an agent and has profited in no way in the sense of receiving a real 
addition to its funds, nor has made any real expenditure. There are 
very many other trsjnsactions which, in like manner, swell both sides 



BEPORT OF THE OOVEBNOB OF PORTO RICO. 91 

of the account. The result of this practice is that the table in itself 
furnishes little or no real information regarding what have been the 
income and expenditure of the government. It is, in other words, 
a purely bookkeeping statement constituting a necessary feature of 
the system by which the treasurer is held to accountability for all 
moneys received and disbursed by him, and by which a proper record 
is kept of all bookkeeping transactions. In the second table, all of 
these purely bookkeepmg items, as well as all those relating to the 
handling of trust funds have been eliminated, with the result that 
this table presents exact information regarding moneys that have 
actually entered the treasury in the payment of taxes and other dues. 
It is not, strictly speaking, a bookkeeping statement but is rather a 
derived statement in order to make known the real financial oper- 
ations of the government. The totals appearing in this table are 
further analyzed in the tables that follow, so that from them anyone 
can easily determine for the years covered by the tables exactly the 
income obtained from each of the sources from which the government 
derives its revenues. 

It is hardly necessary to comment upon the importance of having 
the books of a government so kept that statements similar to this 
latter class of tables can always be prepared. Without such state- 
ments not only does the public fail to receive that information to 
which it is entitled regarding governmental affairs, but the govern- 
ment officials themselves do not have the data it is essential that 
they should have if they are to judge properlv regarding the pro- 
ductiveness of the various sources of income or the government, the 
relative costs of different services, and the course of governmental 
finances with a view to determining the results of policies pursued. 

Important in any government the presentation of information of 
this character was felt to be especially desirable in the case of the 
government which exists in Porto Rico. Here new lines of policy 
were being adopted, new sources of revenue opened up, and new lines 
of expenditure provided for, and it was extremely desirable that the 
results of such action should be clearly shown. In a peculiar manner, 
moreover, the officials here entrusted with the direction of affairs may 
be said to have the responsibility of trustees, and not only the people 
of the island themselves, but those of the whole United States are 
interested in knowing exactly how affairs are being managed. 
Finally, the publication of such information in an easily compre- 
hensible form is essential if the government is properly to perform 
its task of educating the people of the island in a knowledge of their 
public affairs and of the principles and art of government, so that the 
management of such affairs can be more largely placed in their hands. 

When civil government was first organized in Porto Rico, a system 
of government bookkeeping and accounting had already been organ- 
ized by officials sent down from Washington specially for this pur- 
pose at the request of the military authorities. This system, while 
placing every guaranty around the due accounting: for all public 
receipts and expenditures, wholly failed to provide for the recording 
of financial transactions in such a way or their presentation in 
annual reports in such a form that the real financial operations of 
the government could be determined. The system, in a word, pas- 
sessed all the defects in these respects characterizing systems of public 
accounting and reporting generally prevailing in the United States 



92 BEPORT OF THE GOVEBNOR OF PORTO RICO. 

that have been described. This is not stated as a reflection upon the 
work of the persons responsible for the introduction of the system into 
Porto Rico. It was a practical impossibility at that time to establish 
at once a thoroughly satisfactory accounting system, and the persons 
charged with the financial efforts of the government had little option 
but to copy, as closely as local conditions would permit, systems 
already in force in the United States. The working out of a satisfac- 
tory system of accoimting, moreover, is distinctly an administrative 
problem that must be worked out in the light of actual experience, 
and the writer knows only too well that it was only after years of 
effort on his part that he was able to put into operation a system that 
even in a measure meets his wishes in respect to this matter. 

This matter of the system of accountmg and reporting has been 
considered at some length because the matter is one of fundamental 
importance, because no feature of the administration of the depart- 
ment has received greater attention during my incumbency or the 
office of treasurer, and because, moreover, it is believed that a very 
large degree of success has rewarded such efforts. It is believed that 
there are few, if any, commonwealths or municipalities that can pre- 
sent as complete and detailed a statement of the real financial opera- 
tions of their governments during a series of years as is presented for 
Porto Rico in the tables appended to this report. From these tables 
it is possible for anyone, whether familiar with bookkeeping opera- 
tions or not, to determine, for the period covered by the civil govern- 
ment of the island, exactly what has been the real net income of the 
insular government during those years and the detailed sources from 
which such income was derived. In the same way the actual con- 
dition of the treasury at the end of each fiscal year can be seen. 

In one respect only does the showing fail to be as complete and 
detailed as would be desired. As yet it has been impossible to make 
a presentation of actual net expenditures proper of the insular gov- 
ernment in the same manner as receipts are shown. This has been 
due to the fact that data necessary for the making of such a showing 
is not contained in the books of the treasurer, but can only be found 
in those of the office of the auditor. Fortunately, however, that office 
is now in complete accord with the aims of the treasury department 
in respect to the presentation of tables showing the actual operations 
of the government as distinct from purely bookkeeping statements, 
and is now cooperating with the treasurer in the attempt to extract 
from his books the data necessary for p^e^)aring a table that will show 
actual real expenditures since the organization of civil government. 
The work of preparing such a table is now under way, but it was 
impossible to have it completed in time for inclusion in this report. 

Although the subject will receive full treatment elsewhere in this 
report, it may be stated here that the same efforts that have been 
made to prepare and present data showing the real operations of 
the insular government have been exerted in respect to the organiza- 
tion of a system of accounting and reporting for the municipalities. 
Here the author of the report has had a free hand, as absolute author- 
ity was vested in him by law to prescribe the methods of bookkeeping, 
accounting, and reporting that should be followed by the munici- 
palities. In the case of those bodies, therefore, he has been able to 
carry out his wishes to the fullest possible extent, with the result, 



BBPORT OP THE GOVERNOR OF PORTO RICO. 98 

as will be elsewhere described, that it is possible to present com- 
plete statistical data showing in detail the real financial transac- 
tions of these bodies. It is a matter of certainty that equally com- 
plete data regarding municipal operations can not be obtained in 
respect to the municipalities of any one of the United States. 

Having now completed our account of the revenue law of the 
island and of the system of accounting that has been organized, 
we are in a position to study the results that have been obtained in 

Jractice and, generally, what has been the financial experience of 
^orto Rico as exhibited in its movement of receipts and expenditures 
since the organization of civil government. 

For historical purposes there is first given a statement of receipts 
and disbursements of the insular treasury under military govern- 
ment, July 1, 1899 (the date on which a formal system of account- 
ing, permitting of a distinction between military and civil expendi- 
tures, was introduced) to April 30, 1900, when the military govern- 
ment came to an end. The system of taxation and the methods of 
accounting were so different during that period from what they 
have been during the period of civil government that no comparisons 
of value can be made between the operations of the two periods. 
The table, however, has been inserted for what it is worth in order 
to carry the record oack as far as possible. 

Receipts and disbursements of the insular treasury under military government, 

July i, J899, to April 30, 1900. 

Balance on hand July 1, 1899 $450, 452. 83 

RecGlots * 

Customs $1,031,773.08 

Postal 69, 752. 24 

Internal revenue 214,513.91 

MisceHaneous 61,651.44 

1, 377, 690. 67 

Total receipts, Including balance on hand 

July 1, 1899 1,828,143.50 

Disbursements : 

Customs 1, 329, 005. 85 

Postal 86,986.88 

Internal revenue 120, 528. 34 

Miscellaneous 6, 274. 22 

1, 542. 795. 29 

Balance on hand April 30, 1900 285, 348. 21 

From this table it will be seen that when civil government was 
organized on May 1, 1900, it had turned over to it by the late military 

government a cash balance of $285,348.21. In the table that follows, 
alances on hand end of year, classifie(J, April 30, 1900, to June 30, 
1907, are shown the changes that have taken place in this cash balance 
since that date until June 30, 1907. This table has been so constructed 
as to show clearly that part of the funds of the insular government 
that is available for insular expenditures, and therefore constitute 
insular balances proper, and that part that is composed of trust funds. 
Included in the table are also the amounts due from the municipalities 
and local school boards on account of short-time loans made to them 
from the insular treasury since the inauguration of the system of 
making such advances. It is evident that such items should be in- 



94 



REPORT OF THE GOVERNOR OF PORTO RICO. 



eluded in any effort to show the status of insular funds, as they consti- 
tute a real asset of the government, although not immediately availa- 
ble in the same way as tne money depositeoTto the open account of the 
treasurer in the insular depositories. 

Balances on hand end of year, classified, April SO, 1900, to June SO, 1907. 



Month and year. 



April 

June 
June 
June 
June 
June 
June 
June 
June 



30, 1900. 
90, 1900. 
30. 1901- 
30. 1902. 
30. 1903. 
90, 190(. 
80. 1905. 
30. 1906. 
90, 1907. 



Insular funds. 



Gash balance 
available for 
expendi- 
tures. 



$e8r>. 348.21 
907,727.68 
74,631.41 
814,600.40 
344,310.68 
382,006.87 
384,489.67 
870,758.98 

1,000,178.35 



Due from 

munidpaU- 

ties and 

school 

boards 

(loans). 



$116,114.66 
157.263.55 
803.964.01 



Total. 



9285,348.21 
307,727.58 
74,631.41 
314,600.40 
844,310.58 
392,605.87 
500,604.23 
528,022.48 
1,213,138.26 



Trust funds. 



$489,019.13 
1,043,868.46 
910,732.58 
531.750.29 
878.741.78 
ai7,547.48 
1,421,240.21 



Grand total. 



1285,348.21 

307,727.58 

563,650.54 

1.358.468.86 

1,285,043.16 

864.446.16 

874.846.01 

775.569.96 

2.684,378.47 



This table presents a very interesting showing of the success that 
the insular govermnent has had in not only meeting all of its ex- 
penses, but in accumulating a large cash balance. At first, expendi- 
tures exceeded receipts, and the cash balance received by the insular 
treasury from the military government on April 30, 1900, of $285,- 
348.21, was reduced to $74,631.41 on June 30, 1901. Since then, how- 
ever, each year, with one exception, when a slight decrease in the 
balance took place, has seen this balance augmented. The most re- 
markable increase, it will be seen, took place during the fiscal year 
just closed. On June 30, 1906, the insular balance, including" the 
money due from municipalities and school boards, amounted to $528,- 
022.48. On June 30, 1907, this balance stood at $1,213,138.26, an 
increase during the year of $685,115.78. This very great increase 
in the available resources of the treasury took place notwithstanding 
the fact that more liberal appropriations were made during the year 
for schools, roads, and practically every other branch of the public 
service. In this increase we have striking evidence of the remark- 
able prosperity enjoyed bv the island during the past year — a pros- 
perity greater probably than that ever enjoyed by the island in the 
past. With this large balance, and with a constantly increasing in- 
come, the insular government will be able to make even greater prog- 
ress than it has in the past in the work of giving to the island im- 
proved roads, educational facilities, and other works of public benefit. 

The table that follows has been inserted in order to show the policy 
pursued by the Government in respect to the use of financial institu- 
tions as depositories of insular funds. 



BEPOBT OF THE GOVEBNOE OF POBTO RICO. 



95 



Custody of funds of Porto Rico, June SO, 1901, to June SO, 1907. 



Institution. 



Fiscal year ending June S0~ 



1901. 



1902. 



United States assistant treasurer, New York 

American Colonial Bank of Porto Rico 

DeFord&Co., bankers, Porto Rico 

First National Bank of Porto Rico 

Bancode Puerto Rico 

Banco Territorial y Agricola de Puerto Rico 

Seliffman & Co., bankers, New York 

Due from municipalities and school boards (loans) . 



9260,000.00 
166,017.97 
167,632.67 



$1,009,926.43 
186,166.74 
168,387.69 



Total. 



1903. 



$760,327.88 
237,341.62 
187,373.76 
100,000.00 



563,660.64 



1,368,468.86 



1,286,043.16 



Institu^on. 



Fiscal year ending June 30— 



1904. 



1906. 



United States assistant treasurer, New York '9800, 000. 00 



American Colonial Bank of Porto Rico 

De Ford A Co., bankers, Porto Rico 

First National Bank of Porto Rico 

Banco de Puerto Rico 

Banco Territorially Agricola de Puerto Rico 

Seligman A Co., bankers, New York 

Dnefrom municipalities and school boards (loans) . 



Total 



364, 446. 16 



200,000.00 



$608,231.36 



200,000.00 



60,000.00 



116,114.66 



864,446.16 



874,346.01 



1906. 



1907. 



$368,806.41 



200,000.00 

"66,666.06' 

"i57,"263.'66" 



$1,020,660.48 



776,669.96 



200,000.00 

100,000.00 

50,000.00 

1,069,758.08 

208,964.91 



2,634,878.47 



As has been described in previous reports of the treasurer, the 
treasurer himself handles no money directly. All receipts or the 
government of whatever description are paid into one or the other of 
the banking institutions designated as insular depositories, and all 
disbursements are made by drafts upon such institutions. This sys- 
tem has many advantages. It not only facilitates greatly the system 
of government bookkeeping and account, but relieves the government 
from the heavy expense 01 maintaining a banking department with 
branches throughout the island, furnishes the maximum security in 
respect to the custody of funds, and is productive of a no unimpor- 
tant income to the insular treasury through the interest paid by these 
depositories on the dailj^ balance of insular funds in their possession. 
The large amount deposited with the assistant treasurer at New York 
during the earlier years covered by the' table represents the balance of 
customs receipts which had been covered into the P^deral Treasury 
and which Congress had ordered refunded to the island as a special 
fund to be dedicated to the works of public improvement. The 
money so deposited earned no interest, and for this as well as other 
reasons the policy has been pursued or bringing the money there de- 
posited to the island as rapidly as it was believed that this could be 
safely done. At first use was made of only two insular institutions 
as depositories, the American Colonial Bank and the banking house 
ofDeFord&Co. 

When the First National Bank of Porto Rico was organized in 
1903 it was made a depository. Later, in 1905, the Banco Territorial 
y Agricola de Puerto Rico and in the vear just closed the Banco de 
Fuerto Rico were added to the list or depositories. Prior to the 
American administration these two institutions had been the two 
most important banking corporations of the island. Partly because 
both of them had suffered severely in consequence of the hurricane of 



96 BEPORT OP THE GOVBENOB OF POBTO BICO. 

1899, and partly because the character of their organization and 
financial methodfs was not entirely satisfactory, avail had not been 
made of them by the Government as institutions in which to deposit 
insular funds. Both of these banks, however, successfully weathered 
the losses entailed upon them by the hurricane and gave evidence 
that their financial condition was steadily improving. In 1905 a de- 
tailed examination was made of the organization and financial con- 
dition of both of these institutions. In this examination the depart- 
ment had the assistance of one of the experts of the well-known 
accounting firm of Haskins & Sells, of New York City. The result 
of this examination, in so far as the Banco Territorial j Agricola de 
Puerto Rico was concerned, was satisfactory, and that institution ac- 
cordingly, as has been stated, was designatea a depositorv of insular 
funds. The results of the examination of the Banco de l^uerto Rico 
showed that the condition of that bank was not in all respects satis- 
factory. 

The governor of Porto Rico, accordingly, acting under powers pos- 
sessed by him, directed the bank immediately to take steps to put its 
affairs in proper shape. This the bank did, and a new examination 
of the affairs of the bank, made by the same agent of the accounting 
house of Haskins & Sells that had made the prior examination, showed 
that the bank had placed itself upon a solid foundation and had made 
^eat progress in the interval intervening between the two examina- 
tions. In consequence of this improved condition this bank was, dur- 
ing the fiscal year just closed, designated a depository of insular 
funds. The large sum figuring as in the possession of J. & W. Selig- 
man & Co., bankers. New York, constitutes the money obtained 
through the sale of the issue of $1,000,000 of bonds for road improve- 
ment purposes. This sale, as elsewhere described, was negotiated 
through this firm as fiscal agent, and after the sale the firm was desig- 
nated as a depository for flie custodv of the fund until it could be 
expended or brought to the island for deposit in local institutions. 
Interest at the rate of 3 per cent is paid by the depository of this 
fund. 

In all cases the depositories either furnish the insular government 
with fidelity bonds or deposit with the treasurer of Porto Kico securi- 
ties to guarantee the due accounting for all insular funds coming into 
their possession. 

Turning now to an examination of the receipts and disbursements 
of the insular government, there is given in the table that follows a 
statement of the receipts and disbursements of the insular govern- 
ment of Porto Rico under civil government, May 1, 1900, to June 
30, 1907 : 



BEPOBT OF THE GOVEBKOB OF POBTO BICO. 



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98 BEPOBT OF THE OOVEBNOB OF POBTO BIOO. 

This table is a purely bookkeeping statement showing the sum total 
of the operations of the insular treasury during the period covered. 
In it, as elsewhere described, no distinction is made between gross re- 
ceipts and disbursements and net income and expenditures of the 
insular government proper, and, consequently, but little information 
is furnished relative to what have been the real income or real ex- 
penditures of the Government during such period. It should be ex- 
plained that the figures showing the balances on hand at the end of 
the year do not agree with those shown in the table relating to insular 
balances, as the latter table includes the amounts due from mu- 
nicipalities and school boards, besides taking account of certain other 
items, such as outstanding checks, obligations in the course of settle- 
ment, etc., which figure in a somewhat different way than in the table 
under discussion. Without entering into a detailed description of 
these differences it may be said that the latter table shows the money 
actually in the hands of the treasurer for which he is accountable, 
while the former shows the real cash assets of the insular government ' 
at the end of the year. 

If one desires to know what has been the real net income of the 
insular government during the period covered by the present civil 
government reference must be had to the tables that will now be pre- 
sented. In these tables, as elsewhere described, all bookkeeping 
transactions have been eliminated, as well as all money received by the 
insular treasury and afterwards paid to the municipalities, in the 
effort to show a statement of only moneys actually entering the in- 
sular treasury in the way of payment of taxes and other public dues 
available for ordinary current expenditures of the government. In 
doing so all moneys properly constituting a real source of income of 
the government are included as ordinary income, although in certain 
years thej were covered into the treasury under the head of trust 
funds. Thus, for example, during certain years receipts from 
the insular telegraph service and from harbor and dock fees were 
covered into the treasury as special trust fund receipts, and expendi- 
tures were then made for these two services from such receipts. This 
system of maintaining special funds for certain services of the gov- 
ernment, it is believed, is a very vicious one. It makes it difficuft, if 
not almost impossible, for the financial officers of the government to 
make clear and comprehensive statements of the total receipts and ex- 
penditures of the government, and causes unnecessary bookkeeping 
operations and complications by the transfers which have to be made 
where the funds thus created are either inadequate or larger than are 
needed for the services to which they relate. 

The only sound method of government bookkeeping is that of having 
all government income proper covered into the general funds of the 

fovemment, and all expenditures made upon general appropriations 
y the legislature. This does not preclude, but on the other nand fa- 
cilitates, the keeping of the accounts in such a manner that the receipts 
and expenditures of each service independently can be clearly seen, 
and thus the extent to which a particular service is, or is not, self- 
supporting can be determined. As rapidly as the consent of the 
legislature could be obtained, the policy first adopted of creating 
special funds for special services was changed, so that at the present 
time there are no trust funds having relation in any way to the ordi- 



BEPOBT OP THE GOVEBNOE OP PORTO RICO. 99 

nary receipts and expenditures of the government. It was the ex- 
istence of these funds in the past that has made the preparation of 
a table showing actual income of the government such a difficult 
operation. It is believed, however, that success in this work has been 
attained, and that the tables, about to be considered, present an 
accurate showing of such real income. 

The table first presented gives the actual net income of the govern- 
ment by main categories of receipts since the fiscal year ending June 
30, 1902. The tables that follow show this income according to de- 
tailed sources. Thus the summary table shows the total amount 
received each year from miscellaneous sources, while the detailed 
table shows the particular source to which this total can be assigned. 
Attention should be directed, however, to the fact that the total re- 
ceived by the insular government from excise taxes, as given in the 
summary table, does not agree with the combined totals of th^ three 
tables that follow, in which are shown excise tax receipts according 
to detailed sources. As has been pointed out, during the earlier 
years, or those ending June 30, 1902 and 1903, the municipalities had 
turned over to them 15 per cent of excise tax receipts, and during the 
year ending June 30, 1904, 7^ per cent of such receipts. The sum- 
mary table shows only the portion of the excise tax receipts accruing 
to the benefit of the insular treasury after the municipal quota had 
been paid, while the detailed tables show the total receipts of the 
excise tax system. Even for the later years, however, when no part 
of these taxes were paid to the municipalities, a slight divergence 
between the tables exists, due to the fact that the figures in the first 
table are taken from the money actually covered into the treasury 
for stamp sales, while the data showing the purposes for which the 
stamps were used were taken from the collectors' returns of stamps 
sold. As stamps were sold in the closing days of one month and the 
money receivea deposited during the first part of the next month, it 
follows tha£ there would be a slight difference between the total value 
of sales shown on account of sales made during the closing days of 
June, the proceeds of which were not deposited until the first days 
of July, or during the next fiscal year. The differences between the 
two showings, however, are very slight. 

Through these summary and detailed tables it is thus possible to 
determine the real income of the insular government during the years 
covered by the table, and the particular sources from which it was 
derived. It is unfortunate that this analysis of the net income of 
Jhe insular government could not be carried back of the fiscal year 
ending June 30, 1902, and that of the detailed analysis of miscel- 
laneous receipts back of the fiscal year ending June 30, 1903. This 
is due to the fact that the accounting sysiem as first organized pro- 
vided for the covering into the treasury of most sources of income 
under general headings, such as internal revenue, miscellaneous re- 
ceipts and the like, no effort being made to keep the account for each 
source of income separate. As elsewhere described, this system was 
changed at the earliest practicable moment so as to permit of the se- 
curing of the information in the form in which it is now presented. 
It was not possible, however, to make such changes retroactive and 
consequently this analysis of receipts cannot be made to cover the 
whole period of civil government. In covering the last five years, 



100 



REPOBT OP THE GOYBBKOB OF POBTO BICO. 



however, it presents all the information that is required for most 
practical purposes. 

Actual net income of the in^iular government^ by main categories^ July i, 1901, to 

June 30, 1907, 







Fiscal year ending June 80— 




Sources of Income. 


1902. 


1903. 


1904. 


1905. 


1906. i 1907. 


Customfl . — — 


$848,258.30 

804,543.09 

10*), 311. 74 

429,964.16 
9,673.07 

5,885.91 
78,686.65 


1771,447.90 

961,077.44 

28,666.05 

416,045.22 
9,746.24 

7,779.87 
111,172.82 


$631,900.78 

1,023,319.78 

098.15 

477,431.32 

8,674.77 

8.385.57 
112,490.66 


1658.847.67 
1,505,464.13 


$716,111.20 tl.lSS.5fi5.<ll 


Excise taxes (lefui munici- 
pal quota) 

Taxes accruing prior to 
July 1.1901 


1,420,606.90 


1,052,070.06 


General property tax (In- 
sular quota) 

Inheritance tax 


178,811.15 
13,778.18 

10,160.14 
158,711.67 


199,226.21 
14,418.68 

12,070.32 
102.085.83 


171,806.87 
10,705.27 


Three per cent tax on in- 
surance premiums — 

MlSf^Uaneoiifl _ _ _ _ _ _ . 


13,272.61 
251,831.97 






Total 

Repayments— — 


2, 282,152.J>2i2, 305,931.54 
S1.273.86| 51,448.84 


2,263,215.97 
48,218.84 


2,520,272.84 
105,533.14 


2,554.554.14 
170,190.76 


3,538.241.78 
210.285.21 


Total. Including re- 
payments - 


2,313,426.78.2,357,379.38 


2.311,429.31 


2.625,805.98 


2,724,744.90 


8,748,526.00 



Excise stamp sales, detailed by sources, February 1, 1901, to June 30, 1907, 

SCHEDULE A.— EXCISE PROPER. 



Source. 



Distilled spirits. 

Beer _. 

Wine 

Champagne 



Total liquors^. 

Cigars and manu- 
factured tobacco.. 
Cigarettes- 



Total tobacco. 

Matches 

Medicinal prepara- 
tions and i>erfum- 
ery 

Arms and ammuni- 
tion 

PJaying cards 

Oleomargarine 



February 

I to June 

80,1901. 



if!96,809.15 
8.519.54 
0,559.28 
101.00 



Fiscal year ending June 30— 



1902. 



1906. 



1904. 



lu.'jss.o; 



10,960.40 
60.463.20 



77,423.66 



Total 

Grand total—. 



5,092.40 

1.422.79 

449.77 

4.16 

366.00 



7,3.'?5.18 



$476,855.85 $500,093.39 $520,547.77 



36.888.41 

30,157.00 

808.00 



544,700.26 



61,008.23 
214,870.97 



275,969.20 



18,234.26 



4.501.63 



67,356.06, 88,909.01 
34.&%.09| 88,985.11 
5)66.75, 630.00 



593,852.28 594,071.89 



65,674.48 
306,837.07 



372,511.55 



18,113.80 

5,462.83 

1,767.23 2,388.56 

148.67 144.12 

1.00 87.40 



70,909.45 
271,835.88 



312,745.38 



24.652.79 26.196.71 



196,747.81 



845,881.26 992,660.54 



19,950.70 



5,535.96 

1,829.68 
255.15 



27,580.49 



1905. 



$754,161.01 

42.543.61 

50,074.96 

1.187.00 



1906. 



847,956.58 



109,665.07 
306,209.55 



415.874.62 



29,763.00 



7,762.84 

2,550.20 
021.19 



40,697.32 



964,897.71 1,804,628.52 



$576,780.26 

64,588.70 

68,669.96 

1,458.70 



096,497.62 



128,722.15 
339,009.98 



467,732.08 



18.631.96 



9,940.64 

1,773.98 
815.43 



81,162.01 



1,106,801.71 



1907. 



$042,656.06 

79,981.47 

74,886.22 

2.535.6S 



1,090,910.27 



149,396.87 
382,484.46 



531,891.33 



26.940.80 



12.944.17 

5.288.26 
1.828.22 



46,999.45 



1,078,810.05 



Note.— The excise-tax system wont into force February 1, 1001. 
SCHEDULE B.— LICENSE TAXES. 



Dealers: 
Wholesale- 
Distilled .spirits... 

Beer and wine 

Cigars and ciga- 

rettCM 

Armaand ammu- 
nition 

Medicinal prepa- 
rations and per- 
fumery 



88,732.00 
810.00 

999.00 

90.00 



$16,806.50 
5,411.80 



$16,591.00 $18,141.50 
1,M6.00 3,426.93 



9, 485. 00 9, 405. 55 11, 018. 75 
248.00 288.00 801.00 



Total dealers, 
wholesale .... 5, 681 . 00 

1= 



26,870.00 81,261.98 



$17,554.00 
6,004.00 

9,682.00 

1,092.00 



84,041.05 



34,332.00 



$19,914.00 
6,690.00 

5.530.50 

414.00 

3,467.00 



36.024.50 



$26,848.00 

8,292.00 

6,530.60 
278.00 

3,387.00 



44,335.50 



BBPORT OP THE OOVBBNOB OP PORTO RICO. 



101 



Eafcise stamp sales, detailed by sources, February 1, 1901, to June SO, 1901 — 

Continued. 

SCHEDULE B.— LICENSE TAXES-Contlnued. 



Source. 


Februarj- 
1 to June 
30, 1901. 


Fiscal year ending June 80— 




1902. 


1903. 


1904. 


1906. 


1906. 


1907. 


Dealers— Continued. 
Retail- 
Distilled spiritif, 

wine, beer 

Cigars and ciga- 
rettes 


15, 580. a*) 
4.617.00 


922,609.72 
16,145.00 


$41,440.60 
29,526.99 


$45,650.16 
8S,84L37 


955,944.20 
40,042.60 


163,272.00 

38,740.50 

1,414.50 

5,005.50 


$77,679.60 

45,183.75 

1,342.00 


Arms and ammu- 
nition 


Medicinal prepa- 
rations and per- 
fumery 












6,564.00 








" 






Total dealers, 
retail 


10,197.05 


38,754.72 


70, 967. 49 79,491.88 


95,986.80 


108. 432. 50 


129,669.25 




' ' -. - 




Manufacturers: 

Distillers 






1 




3,660.00 
225.00 

130.00 

2,273.00 


2,975.00 


Rectifiers 












5.089.00 


Manufacturers of 
stills 












80.00 


Cigars and ciga- 
rettes 












2,707.00 
















Total manufac- 
turers 













6,178.00 


10. 861. 00 








, 




Grand total 


15,828.05 


65,624.72 


102.229.47 


113,632.68' 130,318.80 150,635.00 

1 


184,856.76 



SCHEDULE C— DOCUMENTARY TAXES. 



Notarial Instruments . 
Cnstom-bonse entries. 

Tax certificates 

Registrars of property 
Administrative fines . 


$8,067.32 
4,773.20 


$28,623.16 

6,288.19 

783.00 


$20,890.76 
4,223.30 
1,192.00 


$20,992.18 
4,081.45 
2,075.10 


$20,827.69 

3,556.60 

1,008.00 

33,360.43 

10,306.85 

365.00 

1,826.67 


$22,208.92 

3,601.00 

1,204.00 

41.008.90 

7,158.81 


$29,310.84 

8,688.00 

1.320.00 

46, 434. 66 




1 




8, 181. 81 


Licenses to carry fire- 
arms 












Sate of blank books, 
etc 










384.75 


227.86 












Total 


12,840.52 


35,694.35 26.306.06 


27, 098. 73 


71,249.94 


75, 560. 88 


88,012.16 

















Miscellaneous receipts detailed, July 1, 1902\ to June SO, 1907. 



Source. 



Interest on bank balances and loans to 
municipalities and school boards 

Insdlar telegraph 

Harbor and dock fees 

Franchiiseji and royalties 

Licenses to foreign corporations 

Licenses to carry firearms 

licenses to automobiles 

Administrative fines and sale of confis- 
cated goods 

Judicial fees and fines 

Kait of government property and censor. 

Sale of government property, convict 
labor, etc 

Rental of mines and fees for titles to 
mines 

Fees for examination of notaries, etc 

Pay patient, insane asylum 

Otter •-... 



1903. 



$8,704.48 

29,287.90 

28,755.11 

3,098.23 

1,350.00 

2,450.00 



Fiscal year ending June 80— 
1904. 



I 



7, 153. 55 

19,451.70 

983.09 

4,423.69 

4. 040. SI 

233.34 

1.095.00 

6, 146. 42 



$11,38L79 

80, 179. 24 

21,369.05 

8,576.20 

1,600.00 

1.661.00 



Total. 



7, 532. 15 

16,126.74 

2,140.81 

5,758.18 

3.332.16 



1906. 



$13,021.28 

34,091.22 

23. 106 66 

6,4><8.24 

1,950.00 

815.00 



1,859.50 
979.83 



798.02 

50, 453. 35 

4, 562. 37 

9,954.21 

1,964.70 

4.595.51 

1,679.00 

232. 02 



111,172.82 , 112,496.66 j 153,711.57 



1906. 



$16,696.44 

62,075.84 

26,978.04 

6,879.08 

2,400.00 



244. 35 

73,375.43 

7,106.52 

1, 572. 12 

1,913.00 
418. 91 

3,310.00 
166.10 



1907. 



$35,406.06 

59,226.07 

34,785.72 

10,864.08 

8,176.00 



1,620.00 

257.89 

87, 128. 16 

9,198.58 

2,380.51 

961.13 

6.47 

6,921.39 

1,060.98 



192,036.83 251,831.97 



102 BEPORT OF THE GOVERNOR OF PORTO RICO. 

Examining these tables various facts of great interest relative to 
the income of the insular government are apparent. First, and most 
important of all, is that die real income of the Government has in- 
creased in the five years, from 1902 to 1907, by over a million and a 
quarter dollars, this, notwithstanding the fact that during the period 
a very large part of the proceeds of the general property tax was sur- 
rendered to the municipalties, a surrender which was compensated for 
only in part by the insular government discontinuing tne payment 
of a part of the excise taxes to these bodies. Thus, the net income 
of the insular government during the fiscal year ending June 30, 
1902, excluding repayments, was $2,282,152.92, and during the fiscal 
year ending June 30, 1907, $3,538,241.78, an increase of $1,256,088.86, 
or 55 per cent during five years. If account be taken of repayments 
which, so far as funds available for appropriation are concerned, 
constitute a receipt of the insular treasury, the showing is still more 
favorable, the increase being from $2,313,426.78 to $3^48,526.99, an 
increase of $1,435,100.21, or over 62 per cent. 

If we turn now to the consideration of the particular sources of 
income responsible for the increased receipts of the insular treasury, 
it will be found that practically every source of revenue has steadily 
increased in productiveness. The most striking cases, however, are 
those of receipts from customs dues and excise stamp sales. In re- 
spect to the first, it was the general expectation that customs receipts 
would steadily diminish as trade between the island and other coun- 
tries was transferred from foreign coimtries to the United States. 
The first treasurer of the island indeed estimated that not more than 
$300,000 could be expected from this source, and in my own preceding 
reports I more than once called attention to the fact that, in my 
opinion, less and less reliance could be placed upon this source of in- 
come. The remarkable prosperity of the island, however, has utterly 
disproven these predictions. It is true that receipts from customs 
declined during a number of years, the amount obtained from this 
source being $1,018,535.81 in the fiscal year ending June 30, 1901; 
$848,258.30 in the fiscal year ending June 30, 1902; $771,447.90 in the 
fiscal year ending June 30, 1903; and but $631,909.73 in the fiscal 
year ending June 30, 1904. With the fiscal year ending June 30, 1905, 
however, the tide turned, and since then customs receipts have stead- 
ily increased, being $658,347.67 in the fiscal year ending June 30, 
1905; $716,111.20 in the fiscal year ending June 30, 1906, and $1,138,- 
555.61 in the fiscal year ending June 30, 1907, the last sum being the 
largest amount ever received by the island from customs during any 
fiscal year since the organization of civil government. 

The record in regard to excise stamp sales is, if possible, even more 
remarkable. In the fiscal year ending June 30, 1902, there was 
obtained from this source $804,543.09, while in the fiscal year ending 
June 30, 1907, there was realized from this class of taxes a total of 
$1,952,070.95, or considerably more than twice as much. This increase 
was due only in small part to the fact that the insular treasury, in 
the latter year, received all of the proceeds of stamp sales, while, in 
the former year, a part was paid to the municipalities. During the 
years ending June 30, 1902, 1903, and 1904, the total receipts, includ- 
ing the municipal quota from excise taxes, were $945,530.90, $1,128,- 
889.95, and $1,106,069.78, respectively. It will be seen that the in- 



BBPOBT Olr THE QOVEBKOE OF POETO BICO. 108 

crease in the gross receipts from excise taxes from 1902 to 1907 was 
thus $1,006,550.05, or over 100 per cent. The detailed tables show the 
classes of articles responsible for this verjr ^reat increase. Although 
the receipts on accoimt of almost every article show an increase, much 
the most important increase is due to the tax on distilled spirits, that 
item alone showing an increase of from $476,855.85 in the fisoal year 
ending June 30, 1902, to $942,555.95 in the fiscal year ending June 30, 
1907. This increase is due partly to the increase in rates imposed and 
partly to the greater consumption of distilled spirits following as a 
consequence of the wide diffusion of increased prosperity among the 
taxpayers of the island. The most gratifying increase, probably, is 
found in that of the tax upon cigars and manufactured tobacco. 
This increase has been from $61,098.23 in the fiscal year ending 
June 30, 1902, to $149,396.87 in the fiscal year ending June 30, 
1907. This increase is said to be especially gratifying because but 
little change has been made in the rate of taxation imposed, and the 
increase is oelieved to be largely due to increased efficiency in collect- 
ing the taxes. 

in the early years great difficulty was experienced in administering 
this portion of the excise tax law, and it is certain that a very large 
numoer of cigars were manufactured and consumed in the island 
wi^out paving the proper tax. Persistent effort, however, and the 
adoption of new devices have steadily diminished the cases of viola- 
tion of the law, until it is believed that now but few contraband 
cigars find their way to the public. The increase in receipts from 
Schedule B license taxes has also been notable, this increase being 
from $65,624.72 in the fiscal year ending June 30, 1902, to $184,855.75 
in the fiscal year ending June 30, 19OT. The increase in the rates 
charged is responsible to a considerable extent for this increase. In 
Schedule C the most interesting item is that of receipts from regis- 
trars of property. Formerly, registrars of property received their 
remuneration through fees paid to them for the recording of docu- 
ments. In 1905 the law was changed so as to place these officers on a 
salaried basis and require all fees to be paid into the insular treasury. 
Receipts from this source exceed by a few dollars the total expendi- 
tures for maintaining these offices, showing that the schedule of fees 
has been so fixed as to make these offices self-supporting, while not 
affording to the insular treasury a net income of any importance. 

Although other sources of income, individually, are of much less 
importance than those of customs receipts, excise stamp sales and the 
general property tax, they, nevertheless, in the aggregate, constitute 
a very important part of the total receipts of the treasury. Especi- 
ally is this true of the receipts classified together under the general 
head of " Miscellaneous." These receipts have increasea from 
$78,536.65, during the fiscal year ending June 30^ 1902, to $251,831.97 
during the fiscal year ending June 30, 1907. It is interesting to note 
the particular sources of income responsible for this very great in- 
crease. This information can be obtained in the table showing " Mis- 
cellaneous receipts, detailed." Examining this table it will be seen 
that the income derived by the treasury from interest on bank 
balances and loans to municipalities and school boards, increased 
from $8,704.48, during the fiscal vear ending June 30, 1903, to 
$35,406.05, during the fiscal year encling June 30, 1907 ; that receipts 
from the insular telegraph increased from $29,287.90, during the 



104 BEPOBT OF THE GOVERNOB OF POfeTO RICO. 

former year, to $59,226.07, during the latter year. A similar increase 
can be seen in almost every other item, but it is not necessary to 
repeat the fibres here as they can be more plainly seen by inspection 
01 the table itself. Note specially should be made, however, of the 
marked increase of receipts from judicial fees and fines. During the 
fiscal year ending June 30, 1903, receipts from this source amounted 
only to $19,451.07, which sum should be credited almost wholly to the 
item of fines. 

A new system of court fees was established and went into force 
July 1, 1905, with the result that receipts from the two items of 
judicial fees and fines jumped to the sum of $50,453.35. In the two 
years following, without any change in the system, the amount ob- 
tained from this source has increased to $87,128.15. The system of 
fees is very moderate and does not impose any very ^eat burden 
upon litigants. The expense of administering justice m the island 
is very heavy, and it is, therefore, gratifying that the judicial system 
should itself so largely contribute to its own support. Special effort 
has been made by the insular government to manage its productive 
property and to grant special privileges and franchises in such a 
way as to result in a benefit to the insular treasury while taking care 
that individual enterprise should not be discouraged. The success 
obtained in this direction is seen in the fact that while the ren£ of 
government property and censos produced only $983.09 in the fiscal 
year ending June 30, 1903, the sum of $9,198.58 wds obtained from 
this source in the fiscal year ending Jxme 30, 1907, while in respect 
to franchise and royalty payments the increase was from $3,098.23 
in the former year to $10,86^1.08 in the latter year. 

In connection with these tables showing the financial operations 
of the government, it is of interest to consider the tables annexed to 
this report in which are shown the assessed value of property and the 
results obtained in enforcing the payment of the general property 
tax since its establishment in 1901. The compilation of the data pre- 
sented in these tables involved a large amount of labor, but the value 
of the information that can be obtained from them, it is believed, 
much more than compensates for the work involved. In them there 
is presented not only an exhaustive showing of the results that have 
been obtained in administering the general property tax system, but 
through the information they afford, the treasury department has 
been able to keep in intimate touch with the workings of the system 
in every municipality of the island. 

The department thus has been in a position to know the total 
assessed value of each class of property in the island in each municipal 
district ; to compare one district with another ; to follow the changes 
that have taken place from year i<y vear, and to determine the extent 
to which taxes pertaining to each fiscal year have been collected or 
remain delinquent. Thus, as regards assessments, in addition to the 
general table giving the total assessed value of property for purposes 
of taxation each vear since the establishment of the tax, there are 
three tables relating to the last three fiscal years which show, re- 
spectively, for each municipality, and for the island as a whole (1) 
the number of acres of each class of land taxed, the number of live 
stock of each kind, and the quantity of other classes of personal prop- 
erty; (2) the total assessed value of each of these classes of prop- 
erty; and (8) the average value per acre or per unit of personal 



BEPOBT OF THE GOVEBNOR OF PORTO RICO. 106 

property. It was not feasible to make this analysis of the assessed 
value of property according to classes of property for the fiscal years 
prior to that ending June 30, 1905, as for those years the character 
of the property assessed was not described with sufficient care. The 
totals shown in these three tables vary slightly from the totals as 
shown in the general tables giving the total value of property as- 
sessed in each municipality, cuie to the fact that the assessment rolls 
are always undergoing some change on account of the discovery and 
correction of errors that have been committed or the addition to such 
rolls of properties that had escaped assessment. The general table 
shows the rolls as corrected to January 1, 1907, while the data for the 
detailed tables had to be taken from the rolls as they stood at an 
earlier date, as a large amount of labor would have been required 
to have revised the detailed work so as to take account of the changes 
that had taken place in the rolls since the data for the earlier years 
was compiled. As will be seen, however, the differences between the 
figures are very slight, so slight, in fact, as to detract in no way from 
the value of tne showini^s made. > 

If, now, we examine these tables it will be found that they present 
information of great interest. In a Avay, they measure ana describe 
with approximate accuracy the economic changes that have taken 
place in the island during the years covered by them. Referring to 
the tables showing the total assessed value of property of all classes, 
it will be seen that the total assessed value of property for the first 
assessment, that for the fiscal year 1901-2, amounted to a little less 
'than $100,000,000, or exactly * $97,000,966. During the next three 
years the total value tended rather to decrease than increase. The 
material loss suffered in the fiscal year ending June 30, 1905, was due 
to the change in the system of taxation, by which the effort to tax 
credits was discontinued. In that year the total assessed value of 
property was only $89,916,858, or nearly $10,000,000 less than the 
assessment for the fiscal year ending June 30, 1901. To a very con- 
siderable extent, also^ the decrease in the assessed value of property 
was due to the unsatisfactory economic condition of the island dur- 
ing these years. Beginning with the fiscal year ending June 30, 
190(5, however, the total assessed value of property has increased rap- 
idly each year, that increase being from $89,916,858 for the fiscal year 
enciing June 30, 1905, to $94,048,066 for the fiscal year ending June 
30, 1906; $99,549,290 for the fiscal year ending June 30, 1907; and 
$108,407,794 for the fiscal year ending June 30, 1908. Particularly 
was the increase a notable one during the last year, the increase 
amounting to no less a sum than $8,858,504. In the three years 
elapsing since the fiscal year ending June 30, 1905, the total assessed 
value of properties in Porto Rico lias thus increased by the very im- 
portant amount of $18,490,936, or over 20 per cent. 

This increase has resulted only to a slight extent from the raising 
of assessments that were formerly too low. It is due almost wholly 
to the great advance that has tafeen place in land values during the 
past two or three years, and the large amount of new capital that has 
entered the island for investmeut in the erection of new sugar cen- 
trals, the opening up of new plantations, and the development of to- 
bacco and other industries. 

If now we turn to the three tables showing the assessed value of 
property in Porto Rico according to its character, quantity, total 



106 



BEPOBT OF THE QOVBBKOB OP POBTO BICO. 



value and avera^ value per unitj it is possible to see exactly the 
extent to which each of the municipalities of the island has partici- 
pated in this increase and the class of property that has most ad- 
vanced in value. As a means of keeping in intimate touch with how 
the assessment of property is being made, the showing by municipal- 
ities is of the utmost value. To those persons, however, who are 
interested in the general changes that are taking place in the island, 
results as they relate to the island as a whole are of most interest. 
Th&se results have been abstracted and are presented in the table that 
follows : 

QuantUv. total valtie. and average voJac per unit of propertv in Porto Rico 
ax annrmcd for purpoart of taration for the-ft»cal yearx ending June 30. 1905- 
1901. clanHfled according to character of property. 



Total urban 

mi properly, rui 
C»ne 

Ptwure 

Minor 

Hush land* 

Timber enci bnuli 

Ulwcllaticiiu* 

BuUdlngB and machine 

Total raral 

Total urban and rura 































1S06 
IW 




ie,BU,sH 
















11.877,659 






















im 


1B7,7B3 


tn 




















































































































































































































































9ae 




"Z 


























906 




^^:!g 












is;4h:m 










2.031,278 


ril.S9D,9S4 




























iiSI 




ei.«8.i« 









BEPOBT OF THE OOVBBKOK OP PORTO SICO. 



107 



Quantity, total value, and average^ value per unit of property in Porto Rico 
as assessed for purposes of taxation for the fiscal years ending June 30, 1905- 
1907, classified according to character of property — Ck)ntinued. 



Claas of property. 



Personal property: 
Money 

Merchandlfle 

< 

Cattie 

Horses 

Mules 

Pigs 

Sbeep 

Vessels 

Other personal .. 

Total personal 

Grand total ... 



Fiscal 

year 

ending 

Jane 

80— 


Number 
of acres 
or units. 


1905 
1906 
1907 
1905 
1906 
1907 
1905 
1906 
1907 
1905 

■ 1906 
1907 
1905 
1906 

1 1907 
1905 
1906 
1907 
1905 
1906 
1907 
1905 
1906 
1907 
1905 
1906 

I 1907 












188,283 

190,563 

186,135 

46,612 

46,486 

46,026 

2,022 

2,286 

2,541 

11,402 

10,864 

9,824 

6,779 

6,806 

6,019 














1905 
1906 
1907 


255,098 
256,005 
250,645 


1905 
1906 
1907 









Total 

aeseased 

yal\ie. 



11,496,429 

1,940,723 

1,785,879 

5,504,642 

5,888,826 

6.(156,506 

8,902,896 

4,116,696 

4,066,924 

1,010,516 

1,017,995 

1,025,129 

45,909 

57,445 

68,125 

29,882 

27,282 

24,886 

9,816 

10,469 

10,334 

264,384 

204,666 

886,726 

4,729,662 

4,528,679 

4,865,677 

16,964,086 
17,742,680 
18,209,688 



Average 

value 
per acre 
or unit. 



828.78 

21.60 

21.96 

21.68 

21.90 

21.99 

22.70 

25.18 

26.81 

2.61 

2.68 

2.66 

1.45 

1.66 

1.72 



90,262,629 
94,287,802 
99,612,787 



This table, it will be seen, classifies property in considerable de- 
tail. The first classification is that between real property and per- 
sonal property. Real property is further classified into the two main 
cla.sses of urban property and rural property. For the former the 
values of land and of the improvements on it are shown separately. 
For the latter the land is classified very carefully according to the 
character of the crop to which it is devoted, and the value of the 
houses, buildings and machinery is shown separately. Personal prop- 
erty is classified into money, merchandise, cattle, liorses, mules, pigs, 
sheep, vessels and other. This table will well bear careful examina- 
tion, as it brings out very clearly just the changes that have been 
taking place in the island during the past three vears. There is 
scarcely a figure in it but what is of interest. 'Thus, taking the 
sugar-cane industry as an example, it will be seen that the number 
of acres dedicated to the raising of sugar cane increased from 137,733 
acres to 174,194 acres, an increase during the two years of 36,461 
acres; and that the value of this land increased from $10,677,577 to 
$14,607,338, an increase of $3,992,781. This increase was partly due 
to the increased acreage and partly due to the increase in the value 
of sugar-cane land generally, as the average value per acre increased 
during the period from $77.53 to $84.22. Coffee lands, as shown by 
the table, have undergone but very slight change. Tobacco lands show 
an equal or greater proportional increase than that of cane lands, 
the increase being in number of acres from 13,343 to 17,791, in total 



108 BBPOBT OF THE GOVERKOB OF POBTO BICO. 

assessed value from $347 J6C to $590,461. and in average value per 
acre from $26.00 to $33.19. The great development in the tobacco 
industry of the island, however, nas taken place during the past 
year, and the results of that increase will only be shown when the 
statistics of assessments for the fiscal year ending June 30, 1908, are 
tabulated. It would be possible, thus, to point out the changes that 
have taken place in respect to each class of lands and of each class 
of property generally, but these changes can best be seen by an exami- 
nation of the table itself. Attention, however, should be called to 
the fact that this table demonstrates that practically all land of the 
island, subject to taxation, has been duly listed and assessed. The 
total acreage of the island, as given in the census report for 1899, is 
2,307,84 8 acres. The table shows that 2,038,845 acres are on * the 
assessment rolls. When consideration is had of the large amount of 
land that belongs to the government, is occupied by cities, towns and 
public roads, or is dedicated to other public uses, it is evident that 
practically a complete discovery has been had of real estate liable 
to taxation. The figures showing the number, total and average 
value of live stock and other classes of personal property, must be 
taken as only an approximate presentation of the amount and value 
of such personal property in the island. Although every effort is 
made by the assessors to list and value this property, it is certain 
that a very considerable amount escapes taxation. 

From the administrative standpoint the most interesting table ap- 
pended to this report is the one showing the extent to which the 
treasury department has succeeded in inforcing the prompt pay- 
ment of all property taxes levied. This table shows the amount and 
per cent of the 1 per cent tax levied for general insular and munici- 
pal purposes remaining uncollected at the end of each fiscal year since 
the estaolishment of tne system. The data are presented m such a 
form that the record for the taxes levied for each year separately, and 
for all years combined, can be followed out for each municipality, 
and for the island as a whole. Through this table the department 
thus has been able to follow accurately the work of tax collection in 
each district and thus to determine the extent to which the collector 
in each district is performing his duties with due energy. It is, of 
course, recognized that some municipalities have not participated in 
the increased prosperity of recent years to the same extent as others, 
and that consequently it has been more difficult for taxpayers in those 
municipalities to meet their tax obligations. The municipalities of 
Agiias jBuenas, Utuado, Mayaguez, Las Marias, and Maricao, all of 
which are districts largely devoted to coffee culture, are leading 
examples of such municipalities. If now we consider the results 
obtained for the island, as a whole, it will be seen that a record has 
been made in respect to the collection of taxes that, it is believed, can 
be equaled by few or no other countries, certainly by no other coun- 
try in which the property assessed consists so largely of agricultural 
property. In the six vears that the property tax system has been in 
force taxes have been levied to the amount of $5,545,404.05. Of this 
amount, on June 30, 1907, all but $168,776.48 had been collected. 
The percentage of taxes uncollected on that date, therefore, was the 
exceedingly low figure of 3 per cent. 

These figures do not include the property tax levied against cor- 
porations, which tax is collected directly by the treasurer of Porto 



f. 



BBPOBT OF THE GOVEBKOB OF POBTO BICO. 109 

Rico and afterwards apportioned among the municipalities, accord- 
ing to the location of the property of such corporations. The total 
amount of taxes levied during the six years against corporations has 
been $318,219.25, every cent of which had been coUectea on June 30, 
1907. This figure, added to the tax as given in the table, $5,545,404.05, 
ives a total of $5,858,623.30 as the total amount of taxes represented 
y the 1 per cent tax upon property for general insular and munici- 
pal purposes during the six years, and the percentage of delinquency 
on June 30, 1907, is accordingly reduced to 2.88. When one considers 
that a very considerable proportion of the small amount of taxes now 
remaining delinquent relates to the last fiscal year and will undoubt- 
edly be collected in the future, the statement can almost be made that 
property taxes in Porto Rico are collected to the last cent. Thus, of 
the taxes levied for the first fiscal year that the tax was in force, only 
$10,078.98 remained unpaid on June 30, 1907, or about 1 per cent of 
the total tax levy for that year. The table shows the steady progress 
that has been made from year to year in lowering the percentage of 
delinquency. 

Thus at the end of the first year, or June 30, 1902, the percentage 
of taxes remaining delinquent was 13.8. This increased auring the 
next year to 15.9. Since then the reduction has been steady, the 
figures for the succeeding years being 12.7, 8.9, 6.2, and 3, respec- 
tively. This exceedingly favorable snowing can be attributed verv 
largely to the system elsewhere described in this report, by which 
assessoi*s, after they have completed their work of revising the 
assessment of property during the first half of the year, can devote 
themselves to enforcing the payment of taxes in those municipalities 
where the record of tax collections shows the largest amount of 
delinquency to exist, and to the system by which the collectors of 
taxes are organized in a hierarch}^ with graded salaries in which 
advancement is made according to efficiency shown in the perform- 
ance of duties, and to the daily supervision exercised over collectors 
by the central oflBce. It is largely through this detailed record of 
tax collections, as presented in the table commented upon, that it has 
been possible to maintain this rigid supervision and to bring pres- 
sure to bear where action is needed. 

One of the important events and distinct achievements of the past 
vear was the successful sale bv the insular government of bonds to 
the amount of $1,000,000. As prior to this the insular government 
had no indebtedness, and this was, conscqiieiitly, the first time that 
the civil government had attempted to make use of its credit, it w^as 
of especial importance that success should be obtained in negotiating 
the issue. In a way, the results of this issue would tend to determine 
the standing of the island in the investment market and thus have an 
influence upon any attempt to sell bonds in the future. For this 
reason, and because of the financial profits resulting in securing a 
good premium, the success attending the issue was extremely grati- 
fying to the government. 

The act authorizing the issue of the bonds provided that the bonds 
might be issued either in coupons or registered form, or both, and 
that the coupon bonds should be made exchangeable for registered 
bonds. The bonds issued in coupon form were to be in denomina- 
tions of $1,000, and those issued in registered form in the denomina- 
tions of $5,000. The bonds were to be dated January 1 of the year 



110 REPORT OF THE GOVERNOR OF PORTO RICO. 

of issue and to bear interest at the rate of 4 per cent per annum, 
payable semiannually on January 1 and July 1 of each year. The 
proceeds of the bonds were to oe devoted exclusively to the con- 
struction of roads in the island according to the general road system 
that had been planned for the island. The bonds were exempted 
from the payment of taxes of any kind in the island. For the pay- 
ment of the mterest as it fell due and the repayment of the principal 
provision was made for the levying of a special tax upon property of 
one-tenth of 1 per cent. 

One of the most important features of the act was that relative 
to the character of the bonds that should be issued in respect to the 
time for which the bonds should run and the conditions of their 
repayment. The act authorized that the bonds might be issued 
either as term bonds, in which case they should be payable in twenty 
years, and redeemable at the option of the government in ten years 
after date, or as serial bonds, in which case the issue was to be divided 
into twenty series of $60,000 each, one series maturing for payment 
annually. In case it was decided to sell term bonds provision was 
made for the constitution of a sinldng fund to which annual pay- 
ment should be made in sufficient amount to permit of the payment 
of the bonds upon their maturity. 

The decision in reference to this matter, as well as to all other mat- 
ters arising in connection with the actual work of negotiating the 
sale of the Donds, was intrusted by the act to the executive cpuncil of 
Porto Rico. This matter received very careful consideration, and it 
was finally decided to issue the bonds in serial form. It was recog- 
nized that probably term bonds would bring a somewhat higher 
price on the market, but, on the other hand, the sale of bonds qf this 
character would necessitate the creation and maintenance of a sinldng 
fimd, always a work giving rise to trouble and complications ana 
offering special difficulties m the case of a government constituted 
as is that of Porto Rico. To offer the same advantages in respect to 
the lessening of the interest char^ as those offered by serial bonds, it 
would be necessary that the sinking funds should net at least 4 per 
cent interest. If the funds deposited with the sinking fund were 
to be properly invested there was little chance that earnings at this 
rate could be maintained throughout the period during which the 
sinking fund would be in existence. The serial type, therefore, 
offered the very positive advantage that all trouble in respect to the 
sinking fund would be avoided ; that the principal of the debt would 
be automatically extinguished; that the interest charge would be 
steadily reduced, so that the greatest burden entailed by the loan 
would come at the outset, when the greatest benefit from its expendi- 
ture was being realized, and would gradually grow less as the succes- 
sive series matured and were paioT 

Turning now to a description of the steps taken for carrying out 
the decision arrived at, the first action called for was the appointment 
of a fiscal agent in New York, who should take charge or the actual 
work of securing the engraving of the bonds, the issuing of pro- 
posals for bids, the receipt and opening of the bids, etc. For this 
work the executive council selected the banking house of Seligman 
& Oo. This house, it may be stated, is the fiscal agent of the State 
Department at Washington, and imdertook to act for the insular 
government without any compensation other than the reimbursement 



BEl>OBT OF THE GOVEBNOB OF POBTO BICO. 



Ill 



of actual expenses incurred. Negotiations were opened with the Sec- 
retary of the Treasuiy at Washington to see whetner it would not be 
possiDle to have the bonds engraved at the Bureau of Printing and 
Engraving of the Federal Government, and to obtain the designation 
by the Secretary of the Treasury of the proposed issue of bonds as 
bonds that would be received by the Grovernment as security for the 
deposit of public moneys in the same way as bonds that had been 
issued bv the Philippine jgovernment. In both respects success was 
obtaine(f in these negotiations. Especially valuable to the island was 
the securing of the desiOTation of tne proposed issue of bonds as ones 
that would be accepted by the Treasury Department for security for 
the deposit of public moneys in national banks. There is no doubt 
that this provision contributed greatly to the success obtained in the 
sale of the bonds and the high premium obtained. No little credit 
is also due; to the banking house of Seligman & Co. for their earnest 
eflForts in the matter. The proposals for the purchase of the bonds 
were opened on April 8, 1907, and showed that all hopes of the gov- 
ernment had been more than realized. The bids exceeded consider- 
ably the total amount of the issue. Following is a statement of the 
prices obtained for each series and the name of the purchasers: 

Results of sale of insular bond issue. 



Serie& 



]. 
2. 
3. 
4. 
5. 
6. 
7. 
8. 
9. 

10. 



11. 
12. 
13. 
H. 

15. 



16. 

17. 
18. 
19. 

20. 



Date due. 



Jan. I, 1908 

Jan. 1, 1909 

Jan. 1, 1910 

Jan. 1, 1911 

Jan. 1, 1912 

Jan. 1. 1918 

Jan. 1, 1914 

Jan. 1, 1916 

Jan. 1, 1916 

/Jan. 1, 1917 

1 do 



Jan. 1, 1918 
Jan. 1, 1919 
Jan. 1, 1920 
Jan. 1, 1921 
(Jan. 1. 1922 
t do 



Total 



Jan. 1« 1928 

Jan. 1, 1924 

Jan. 1, 1926 

Jan. 1, 1926 

/Jan. 1, 1927 

\ do , 



Accrued interest, January 
4 per cent 



Amount. 



$50,000 
50,000 
50,000 
50.000 
50,000 
50,000 
50,000 
50,000 
50,000 
40,000 
10,000 

50,000 
50,000 
50,000 
50,000 
40,000 
10,000 

60,000 

60,000 
60,000 
50,000 
30,000 
20,000 



Sold at— 



1,000,000 
to April 8, 1907, at 



100.318 
101.180 
102.180 
102.613 
108.180 
108.618 
101.130 
104.618 
106.180 
106.130 
106.860 

105.180 
106.180 
106.180 
106. 613 
106.618 
110.416 

106.70 

107.00 
107.80 
107.60 
107.90 
113.340 



Total. 



Amount re- 
alized. 



860,166.60 
60,666.00 
61,065.00 
61,266.50 
61,666.00 
61,766.50 
62,066.00 
52,266 50 
62,666.00 
42,052.00 
10,636.00 

62,666.00 
52,565.00 
62,665.00 
62,756.60 
42,206.20 
11,041.60 

58,860.00 

53,600.00 
68,660.00 
63.800.00 
82,370.00 
22,668.00 



1,048,976.30 
10,777.78 



1,069,763.08 



Name of purchaser. 



Fisk «fc Robinson. 

Do. 

Do. 

Do. * 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Flrft National Bank, Fort Wayne, 

Ind. 
Fi8k & Robinson. 

Do. 

Do. 

Do. 

Do. 
First National Bank, Fort Wayne, 

Ind. 
Muller. Schall & Co., agents. Colo- 
nial Bank, San Juan, P. R. 

Do. 

Do. 

Do. 

Do. 
First National Bank, Fort Wayne 
Ind. 



Naturally but little more than par was obtained for those series 
that would mature in one or two years. The rate of premium ob- 
tained for the series that would not mature for ten or more years 
showed how high the credit of the island of Porto Rico stood in the 
money market.^ Notwithstanding the very unfavorable conditions 
that prevailed in the bond market at the time of the sale, such con- 
ditions being so unfavorable that New York City, at about the same 



112 REPORT OP THE GOVERNOR OF POETO RICO. 

time, was unable to sell its 4 per cent bonds at par, and other bodies, 
public and private, were forced to oflFer much higher rates of interest 
in order to negotiate their securities, the bonds of Porto Rico, 
although being of a serial character, thus repayable, many of the 
series in a very short term, brought the high price of an average of 
1(H.89753 per cent. The total premium thus obtained was $48,- 
975.30, and the total proceeds 01 the bond sale, including accrued 
interest, was $1,059,753.08. The success thus obtained in the first 
attempt of the island to make use of its credit will undoubtedly tend 
to make any sale of bonds that may be attempted in the future 
easier and more likelv to be made on an advantageous basis. 

The work of estaolishing and perfecting a satisfactory revenue 
system for the insular government constituted but half of the general 
problem of reorganizing the finances of the island that confronted the 
new civil government when direction of affairs was assumed by it. 
The other half lay in taking similar action in respect to municipalities. 
In respect to the actual need for such action and its bearing upon the 
welfare of the people themselves this half of the problem was, if 
anything, the more urgent and important of the two. On the one 
hand the operations 01 these bodies directly concerned such matters 
of immediate moment to the people as the character of their water 
supply, their local sanitary conditions, the manner in which their 
streets were cleaned and lighted, refuse and sewage disposed of, etc., 
while, on the other, conditions could hardly have been worse as 
regards the manner in which these local functions were being per- 
formed. Restricting ourselves to those features only that concern 
municipal finances, it is sufficient, in order to show the deplorable 
state or local government at that time, to state that of the 66 munici- 
pal districts into which the island was divided all but two were 
heavily in debt. In the cases of not a few of the municipalities 
this condition of indebtedness was so heavy, in comparison with 
available resources and annual income, that for practical purposes 
they were insolvent. These debts consisted, in many cases, of obli- 
gations incurred years ago. In the majority of the cases there was no 
pretense of paying debts as incurred or salaries as they fell due. It 
was the orainary thing for municipal officials to wait for months 
before they received their pay. Whenever any money was received 
by municipal treasurers bitter quarrels arose as to who of the debtors 
should receive preference in payment, and usually the decision went 
according to personal favor. To make matters woi'se, there were no 
signs of improvement. On the contrary, conditions were steadily 
becoming worse. Bankrupt as were many of the municipalities, 
they still continued to make appropriations far in excess of the total 
receipts that they could possibly expect to obtain. It is true that 
under the law then in force the municipalities were required to make 
the two sides of their annual budget oalance, but this afforded no 
obstacle to extravagant appropriations. All, or nearly all, of the 
municipalities had upon their books a large amount of unpaid taxes 
which, for one reason or another, had not been collected. Each 
year the total of these taxes figured as an item of income to be 
obtained during the year to which the budget related and appropri- 
ations were made against it, although it was a mVitter of certainty, 
and well known to the municipal officials, that little, if any, actual 
income would be obtained from this source. Thus, year after year, 



KEPORT OF THE 60VEBN0B OF POBTO RICO. 118 

the municipalities made appropriations against the same unrealized 
income. It this resource railea, the municipal officials could always 
swell the income side of the budget in order to justify corre- 
spondingly large appropriations by raising the amount to be 
expected irom '^miscellaneous or unexpected receipts." The result 
was that this obligation that municipalities should not make appro- 
priations in excess of anticipated receipts was in practical operation a 
farce. 

While the municipalities were thus steadily adding to their in- 
debtedness they were, on the one hand, failing to make any ade- 
quate provision for the carrying on of works constituting their most 
essential functions, and, on the other, making extravagant expendi- 
tures for salaries and works of little real puolic utility. After pro- 
vision had been made by them for the salaries of municipal officials 
and an unnecessarily large number of employees, little remained for 
the performance of such work as the cleaning and lighting of streets, 
removal of garbage, maintenance of hospitals, etc. Actual progress 
in the way of the construction of urgently needed new public works, 
such as markets, slaughterhouses, paving of streets, construction or 
new roads, etc., was practically at a standstill. 

Finally, not only was there thus scarcely a pretense of efficiency in 
the administration of the affairs of many of the municipalities, out, 
worse still, actual corruption was only too prevalent. It was open 
and notorious that in many of the municipalities public funds were 
not duly accounted for, expenditures were improperly made, and 
money was being stolen by municipal officials or aiverted into 
improper channels. 

The foregoing unfortunate features characterizing municipal gov- 
ernment in the island relate largely to the manner in which the 
municipalities were being administered. Even did not these bad 
practices exist, the municipalities of the island would still have been 
in an unsatisfactory condition, due to the fact that the law under 
which they were working was fundamentally defective. On the one 
hand, this law provided for a scheme of government more expensive 
and elaborate than conditions justified, and, on the other, assigned to 
these bodies sources of income that were inadequate to their needs. 
The abolition by the military authorities of the consumo or octroi 
qrstem of taxes, under which products of ordinary consumption 
entering the municipalities had to pay duties, while in itself a wise 
measure, •nevertheless took away one of the chief sources of revenue 
of the municipalities, while no other equally productive source was 
assigned to them in compensation. 

It is hardly necessary, however, to dwell further upon. the unsatis- 
factory conditions as regards both the organization and the admin- 
istration of municipalities at the time of the establishment of civil 
government. While attention has been concentrated upon those fea- 
tures that concern most directly the financial operations of the mu- 
nicipalities, mention might be made of many other features in respect 
to wnich the system was unsatisfactory, and failed to correspond to the 
requirements of a sound and efficient system of municipal government 
as understood in the United States. Enough, however, has been said 
to show that nothing short of a thorough reorganization of the entire 
qrstem of municipal government, and of taking such steps as would 

21162—8. Doc, 03^ (30-1 8 



114 EBPOBT OF THE GOVEBNOB OF POBTO BICO. 

insure the honest and efficient administration of affairs under the new 
system, would meet the requirements of the situation. In this work 
of reorganization those Matures relating to the financial system 
would naturally have to receive chief attention, and this is the justi- 
fiscation for dweling at such length upon the problem of the reor- 
ganization of the mimicipalities m this report. 

This was the condition of affairs at the time of my assumption of 
the office of treasurer in December, 1901. In the few months that had 
elapsed since the organization of civil government both the adminis- 
trative officials in the conduct of their departments and the one legis- 
lative session that had been held had naturally devoted their attention 
primarily to the passage of those laws, and the taking of that action 
necessary for the proper organization and opertaion of the new in- 
sular government that had l^en created. Occupied as they were with 
this work, it had been impossible for them to concern themselves to 
more than a slight extent with the problems of local government In 
view of the fact that the problem of the reorganization of municipal 
government and administration was so largefy one of financial reor- 
ganization, it was a OTeat satisfaction to the author of this report that 
in the allotment or chairmanships of committees in the executive 
council that of local government should fall to him. He was thus 
placed in a position where, acting in his legislative capacity, he could 
intervene in the most effective manner in securing the legislation that 
was believed to be desirable, and, in his capacity as head of the depart- 
ment having general charge of financial matters, could subsequently 
take the steps necessary for the due enforcement of the provisions of 
the system that might be created. 

No subject received greater attention at the second session of the 
legislative assembly than this problem of municipal reorganization, 
and the result of the work of that session was the enactment of a 
general municipal law, approved March 1, 1902, wholly doing away 
with the old system and establishing a new one in its place, and of 
another law making provision for the funding and payment of all 
outstanding obligations of the municipalities. This new system of 
municipal government, although it has been modified to a certain 
extent at subsequent sessions of the legislature, and particularly by 
the legislature of 1906, when the law underwent a thorough revision, 
has undergone no radical change as regards the form of government 
established. This is not the place to enter into any detailed account 
of all of the provisions of the new sjrstem. It is proper,- however, 
to describe in some detail those provisions that relate to financial 
matters. Space can very well be spared for such a description, if for 
no other reason, on account of the remarkable success obtained in 
securing the objects sought to be accomplished. These results are 
fully shown in the tables appended to this report showing the finan- 
cial operations of the municipalities since tne organization of the 
new system, and are analyzed in detail in another part of this report. 

It is sufficient here, however, to say that, as a result of the legisla- 
tion had in 1902, and subsequent years, and of the exercise of the 
administrative control over the financial operations of the munici- 
palities then authorized, these bodies, which at the time of the pas- 
sage of the act were, with two exceptions, heavily in debt, the aggre- 
gate of such indebtedness amounting to over half a million dollars, 
and steadily increasing, are now, witn two exceptions, upon an 8*l>so- 



BBPOBT OF THE GOVEBNOB OF POBTO BICO. 115 

lutely sound financial basis, with all this old indebtedness paid off, 
with no bew indebtedness incurred in its place, with cash oalances 
in the treasury, with budgets calling for expenditures well within 
available current income, with expenditures devoted to works of 
public utility to an extent never exhibited in the past, with numerous 
public w(H*ks of permanent importance, such as the construction of 
waterworks, slaughterhouses, markets, hospitals, etc., many of them 
calling for the expenditure of ten, twenty, thirty, or, in one case, 
sixty uiousand dollars, well under way, with current work performed 
with an efficiency that persons familiar with old conditions a few 
years ago would hardly have believed possible of attainment; and, 
finally, with an administration of affairs as re^rds honesty that will 
bear comparison with conditions prevailing in anj other country. 
Great as nas been the improvement of the island m many respects 
during the past five or six years, in no respect has this improvement 
been more radical or important than in respect to the municipal life 
of the people. The record is one in which the municipalities of the 
island may take pride, and which is well deserving of full description. 
That this description may possess definiteness, it will be ad- 
vantageous at the outset to enumerate the more important concrete 
problems that had to be metj or considerations that it was desirable 
to keep in view, in recognizing the financial system of the munici- 
palities. These were : 

(1) The making of immediate provision for the fimding or pay- 
ment of the outstanding floating obligations with which the munici- 
palities were burdened ; 

(2) The takini; of proper precautions to insure that all future 
obli^tions would be promptly met and that no new debts would be 
incurred to take the place of those paid off; 

(3) The requirement of at least a minimum of economy in the 
administration of affairs by^ municipal officials by imposing reason- 
able restrictions upon the right to create offices and pay salaries ; 

(4) The insuring that municipalities should devote a reasonaole 
proportion of their total income to the three most important duties 
with which they are charged: the development of education, the 
construction ana maintenance of local roads, and the care of the 
public health ; 

(6) The careful regulation of the powers of the municipalities 
to incur bonded or other indebtedness ; 

(6) The reform of the system of municipal dues with a view to the 
correction of certain undesirable features, and particularly to the in- 
crease of municipal revenues; and 

(7) The imposition of the obligation that municipalities should 
keep their boobs of account, receive, deposit, and expend their pub- 
lic moneys and render reports in such a manner that the opportuni- 
ties for fraud and misappropriation should be reduced to a mini- 
mum, and that clear ana detailed information should always be 
available regarding all financial transactions. 

Of these various considerations to be met, that relative to the 
liquidation of outstanding obligations most urgently required im- 
mediate action. Until the payment of these debts was provided 
for in some way, it was impossible for the municipalities to conduct 
their affairs with due regard to current needs. The immediate pay- 
ment of tlie debts was in the case of most of the municipalities im- 



116 BBPOBT OF THE GOVEBNOR OF POBTO BICO. 

possible since the amount of such debts often exceeded the total an- 
nual receipts of the municipalities owing them. Except in the case 
of the four or five more important municipalities, the payment of 
these debts through the issue of bonds was believed not possible, 
since the amounts involved in the case of each municipality was not 
suflScient to warrant recourse to such action. Not only 'were the 
unavoidable expense and trouble incident to the issue and sale of 
bonds a serious objection to this method of procedure*, but it was 
extremely doubtful whether purchasers could be found for such 
issues. 

In view* of these and other considerations, it was ae<)ordingly de- 
cided that the best, if not the only, method of action lay in authoriz- 
ing the municipalities to convert all of their outstanding obligations 
into interest bearing certificates that should be paid in annual install- 
ments extending over a period of years. This was accordingly done. 
A special act was passed, approved March 1, 1902, by whidi it was 
provided that all municipalities desiring to do so mij^ht convert all 
of their obligations remaining unpaid June 30, 1902, into certificates 
of indebtedness bearing interest at the rate of 3 per cent per annum, 

fayable when such certificates were finally taken up and canceled, 
t was of course optional with creditors to accept tnese certificates 
in payment of their claims, but the advantages of naving their claims 
thus converted into interest-bearing securities were so manifest that 
there was never any doubt about the creditors availing themselves of 
the law. These certificates were to be issued directly to the indi- 
vidual creditors, were to be negotiable by endorsement, were, as 
stated, to bear interest at the rate of 3 per cent per annum, payable 
when the certificates were paid, and were to be redeemed by the 
municipalities in five annual installments. That there might be no 
doubt about the prompt payment of such certificates as they fell due, 
the law provided that the treasurer of Porto Rico should retain from 
the property taxes collected on behalf of the different municipalities 
a sufiicient sum each year to pav the certificates falling due during 
that year, and to pay such certificates when presented to him. This 
provision made it absolutely certain that the certificates would be 
paid as they fell due, that holders of claims would request their con- 
version into certificates, and that such certificates would be easily 
negotiable. 

In practice this act worked without a hitch and gave satisfaction 
to all parties interested. Through its operation the amount of old 
indebtedness was definitely determined, the municipalities were able 
to organize under this new form of government July 1, 1902, with 
definite provision made for its payment, and such payment has in 
fact been accomplished. The five year period during which these 
certificates were to be extinguished expired June 30, 1907, and on 
that date all of the certificates had been presented and paid. A table 
in the appendix gives a complete record of operations under this act. 
Of the total of $501,128.15 constituting the floating indebtedness of 
the municipalities on June 30, 1901, $230,871.16 was owed by the 
four municipalities, San Juan, Ponce, Mayaguez, and Arecibo, which, 
as elsewhere described, incurred bonded indeotedness for the purpose, 
among other things, of funding their debts. Of the other mimicipali- 
ties some were able to provide for the payment of their floating debts 
in their ordinary budgets. In all, 47 municipalities availed them- 



BKPOET OF THE GOVEBNOB OF POBTO BICO. 117 

selves of the privilege of the ,act and issued certificates to the total 
value of $106,681.33. The administration of this law naturally was 
trusted to the treasury department. In performing this work every 
possible precaution was taken to prevent the issue of a certificate in 
payment of a claim that was not legally due. All claims for the issue 
of certificates had first to be passed upon and approved by the muni- 
cipal authorities and then sent to the treasury department. Here they 
were reexamined, and no certificate was issued until the department 
was satisfied that the claim was a just one and that all legal require- 
ments had been complied with. In point of fact, as far as the depart- 
ment has information, no case has come to light in which a certincate 
was either improperly issued or denied. 

The insuring that the municipalities, after their accumulated obli- 
gations had been liquidated, should not contract new ones in excess 
of their ability to pay — in other words, that they should keep their 
expenditures within their available income — evidently constituted the 
first requisite to be met in drafting the new municipal law, if these 
bodies were to be given a sound financial organization. This object 
was obtained bjr making careful provision for the manner in which 
the municipalities should appropriate money and for the prompt 
payment of all acx^rued obligations. 

In the first place the law provides that each municipality shall 
make provision for all of its expenditures during a fiscal year in a 
single appropriation bill, and sets out in detail the exact procedure 
that must be followed in framing such bill in order to insure that 
the municipal council in taking action shall have before it all of the 
data necessary to enable it to act intelligently and that the total sum 
appropriated shall be based strictly upon available income. The 
law thus provides that on or before April 1 of each year the con- 
troller of each municipality shall submit to the alcalde a statement 
showing in detail the receipts of the municipality from all sources 
during the preceding fiscal year, and during the first six months of 
the current fiscal year^ together with a statement in detail of the ex- 
penditures of the municipality during the precedinff fiscal year. With 
this data before him it tnen becomes the duty of the alcalde to draw 
up an estimate of receipts and expenditures iot the succeeding fiscal 
year, based upon the information oefore him, and to submit this esti- 
mate as a proposed budget to the municipal council on or before 
May 1. 

Together with this statement the alcalde must also submit a further 
statement showing the license taxes, permitSj charges for the use of 
municipal property, and all other taxes and imposts in force for the 
current fiscal year, and the schedule of charges that in his opinion 
should be fixecf for the ensuing year.^ The municipal council will thus 
have before it precise data relative to the financial operations of the 
municipality in the past upon which to base provisions for future 
needs. The council can either accept the proposed budget as sub- 
mitted by the alcalde or modify it. As framed bv the council the 
budget must then be posted for public inspection in a conspicuous 
place in the alcaldia for a period of ten days, during which time any 
taxpayer or person interested may address the council, making such 
objections and suggestions^ relative to the proposed budget as he 
thinks proper. On the expiration of this time the council must then 
reconsider the budget and take definite action. If the budget con- 



118 BEPOBT OF THE OOVEBNOR OF POBTO BIOO. 

forms to all legal provisions it must be approved by the alcalde. If 
the latter believes, nowever, that all lesal requirements have not been 
complied with he must return the budget to the council, indicating 
the features in respect to which he believes improper action has been 
taken. 

The council must thereupon reconsider the budget, and in doing so 
can either modify the buoget as originally approved so as to meet 
the objections of the alcalde or can override such objections by a two- 
thirds vote. The final decision thus rests with the council. Should 
any municipality fail to vote its budget before the first day of any 
fiscal jear it becomes the duty of the jgovemor of Porto Rico to de- 
clare m force for the next fiscal year the budget last adopted. After 
this budget has once been promulgated no further appropriation or 
expjenditure of money of any kind can be autiiorized for the year to 
which the bud^t relates. Within the total sum appropriated, how- 
ever, the municipal council may. by a two-thirds vote of its entire 
membership, authorize the transier of appropriations from one item 
to another. Leeway is thus given to the municipalities to meet unex- 
pected contingencies. 

As has been stated, one of the features of the old system most 
responsible for the bad financial condition into which the municipal- 
ities had fallen lay in the general practice of municipal authorities 
basing expenditures upon estimated instead of actual receipts. If 
the persons responsible for making the estimates really exercised 
their best judgment and took care to make their estimate conserva- 
tive, there is no reason why this method could not properly be em- 
ployed. Experience in Porto Rico, however, showed that the munic- 
ipal authorities in almost all cases failed to act in this conservative 
manner. On the contrary, every effort seems to have been made to 
make the estimates as high as possible, in order to permit of cor- 
respondingly high appropriations. 

If municipalities were to be compelled in the future to keep their 
expenditures within their available income it was imperative, there- 
fore, that some limitation should be placed upon the total amount 
that might be appropriated during any year. Such a limitation was 
accordingly provided for by the provision that the aggregate of ex- 
penditures authorized should in no case exceed twice the actual re- 
ceipts from ordinary income during the first six months of the 
current fiscal year^ plus any surplus remaining in the municipal 
treasury at the beginning of such nscal year over and above all out- 
standing unpaid floating obligations. 

It was not sufficient merely to provide that the municipalities in 
framing their budgets shoula not vote sums in excess of their avail- 
able income. Definite provision was also required that these bodies 
should promptly make provision for the payment of all obligations 
incurrea. Tnis consideration is met by the provision of the law 
which reads that each municipality in framing its budget — 

shaU first make provision for the meeting of any deficit that may have resulted 
from the operations of prior years, or expenditures for which it is legally 
obligated in consequence of contracts already entered into, or for other rea- 
sons; all payments or expenditures imposed upon It by the laws of Porto 
Rico ; and all payments or disbursements on account of final judgment rendered 
against it by any competent tribunal. If any municipality falls to make ade- 
quate provision in its budget for the payment of any or all of the obligations 
herein provided for, or If during any fiscal year to which a budget relates any 



BBPOBT OF THE GOVBBNOR OF PORTO RICO. 119 

municipality fails to liquidate such obligation prior to the legalization by the 
council of its budget for the next succeeding fiscal year, any person aggrieved 
thereby, or the attorney-general at the instance of the treasurer of Porto Rico, 
may apply to the district court for mandamus to compel the delinquent munic- 
ipality to comply with its obligations in such matters as provided by law, and 
the court shall raider such Judgment and issue such orders as the facts and 
law may justify. 

These two provisions relative to the total amount that mav be 
appropriated by a municipality during any one fiscal year, ana the 
obli^tion that it is under to provide for the payment of all out- 
standing debts, make it practically impossible lor municipalities to 
incur obligations that they can not or will not pay and insures that 
these bodies will always be upon a solid financial basis. As will be 
elsewhere shown, this statement has been fully verified by the experi- 
ence of the municipalities under the new municipal law during the 
Sast four or five years. With two exceptions, due to unusual con- 
itions, all of the 66 municipalities closed the fiscal year ending Jime 
30, 1907, with all obligations paid or provided for and cash balances 
in their treasuries. 

Of the third and fourth points that have been enumerated as 
among the matters relating to financial affairs requiring special con- 
sideration in framing the new municipal law, it is here feasible to 
speak only in genersd terms, as the attempt to describe all the pro- 
visions of the law having for their purpose to insure that the munic- 
ipal governments will be run with economv and with due regard to 
the performance of their most important functions would reauire a 
detailed description of the whole law. When the work oi reor- 
ganizing the municipalities was first upidertaken in 1902, it was 
believed that economy in administration could best be secured by 
lessening the number of municipal districts through incorporating 
the smaller districts with the more important ones adjoining. An 
act was accordingly passed, approved Sfarch 1, 1902, by which the 
number of districts was reduced from 66 to 46. This act worked 
badly from the first. ^ Under it it was impossible to get affairs in the 
annexed municipalities attended to with the same care and attention 
as those of the district to which they were annexed. This act was 
accordingly repealed March 9, 1905. 

Among the provisions of the general municipal law having spe- 
cially in view tne organization of the municipalities on an economical 
basis, the most important is that providing for the division of the 
municipalities of the island into three classes according to their 
importance and. the endowment of each class with a scheme of gov- 
ernment which, while similar for all three classes as regards the 
main features, yet give to the less important municipalities a simpler 

?rstem than that with which the more important are endowed., 
hus, municipalities of the first class, which include only the four 
chief towns of the island, San Juan, Ponce, Mayaguez, and Arecibo, 
were given a full complement of executive officials — alcalde, secre- 
tary, treasurer, comptroller, engineer, and health officer — ^while in 
municipalties of the other classes the functions to be performed by 
these officers were consolidated. Thus, the smaller municipalities 
have only the officers of alcalde-treasurer, secretary-comptroller, and 
health officer, the alcalde-treasurer performing the duties of engi- 
neer in that the direction of all public works is under his immediate 
supervision and control. In addition to thus limiting the number 



120 BBPOBT OF THE GOVEBKOE OP POBTO BIOO. 

« 

of executive officials that mi^ht be created, provision at the same time 
was made for the limitation in the rate of salaries that might be paid 
them. 

While thus making provision for as economical a form of organi- 
zation as circumstances would permit, it was felt that, on the other 
hand, the municipalities should be compelled to pay due attention to 
the performance of the more important duties with which they were 
intrusted. This was secured by the provisions that the municipali- 
ties should devote either a certain part of their income to certain 
works of public utility or employ and pay at least a minimum com- 
pensation to officers chargea with certain duties. These features 
are covered partly by the general municipal law and partly by the 
general revenue law. Thus, the general revenue law provides that of 
the proceeds of the eighty-five one-hundredths of 1 per cent of the 
general property tax now assigned to the municipalities 20 per cent 
shall be paid over to the local school boards for exclusive use by 
them for educational purposes, and 8 per cent shall be covered into 
special trust funds to be known as " road improvement funds," the 
proceeds of which must be exclusively devoted to the improvement of 
roads other than the streets of the urban part of the municipality, 
while the municipal law makes it obligatory upon the municipalities 
to appoint a health officer and to pay him at least the minimum 
compensation fixed in the act. In virtue of these provisions due 
attention on the part of the municipalities to the important work 
of education, roads and public health is insured. 

Originally the effort was made to insure that due attention would 
be paid to the important subject of local roads by the creation of 
special local corporations for this purpose. By an act approved 
March 1, 1902, provision was made for the division of the island into 
seven road districts corresponding to the seven election districts, and 
the election in each, at the time of the regular biennial elections, of 
a board of road supervisors. This act, as subsequently amended, 
provided that 8 per cent of all collections on account of general prop- 
erty taxes assimied to municipalities should be paid over to such 
boards. The theory on which this system was created was that it 
would be possible to secure as members of the board prominent tax- 
payers and landowners who would be in a position, and would be 
willing, to devote themselves to the work of road improvement to a 
greater extent than could be expected of the municipal councils, and 
that also roads running through more than one municipality could 
be better provided for. The act, however, worked badly from the 
start. It necessitated the creation of a special machinery, the ex- 
pense of which absorbed a considerable portion of the revenue of the 
boards. It at the- same time weakened the powers and responsibilities 
of the municipalities. Constant friction also resulted in the selection 
of roads to be improved, it being claimed by many municipalities that 
other municipalities received a more than proportionate part of the 
benefits of the funds expended. In view of these facts, a provision 
was inserted in the municipal law, when it was revised in 1906, order- 
ing the abolition of the boards on and after July 1, 1906, and provid- 
ing that their affairs should be wound up and their resources and ob- 
ligations apportioned amon^ the respective municipalities. 

In abolishing these boartfi, however, the legislature desired to re- 
tain the obligation that the municipalities should devote a portion 



REPORT OF THE GOVERNOR OF PORTO RICO. 121 

of their income to road-improvement work. It accordingly made the 
provision, already mentioned, that the 8 per cent of the general prop- 
erty tax receipts of the municipalities, formerly going to the road 
districts, should be covered by each municipality into a special fund 
to be known as road- improvement fund, and that the amounts so 
credited to these funds should be available only for the construction 
and I'epair of municipal roads outside of the urban portion of the 
municipalities. The financial operations of the old boards during 
their existence are shown in a table appended to my report for the 
fiscal year ending June 30, 1906. From that table it appears that 
the total receipts of the boards during the four years of their ex- 
istence amounted to $220,889.55. Of this amount ^5,892.24, or 20.78 
per cent, went for salaries and office expenses. Although this is a 
very high percentage, the record would not be so bad if the $162,- 
672.44 which, according to the books, was expended on the actual 
work of road construction and maintenance, nad been wisely and 
economically expanded. It is the general testimony, however, that 
this money was in great part so inefficiently expended that a very 
inadequate return was obtained in the way of permanent improve- 
ments to the municipal roads of the island. 

It is of course impossible to say whether the municipalities now 
having the expenditure of these funds will in all cases make such 
expenditures wisely, but it is certain that the whole, or the greater 
part that formerly went to the paj'^ment of salaries and office ex- 
penses will be saved. There is a strong probability, moreover, that, 
judging from results thus far obtained, and from the new spirit 
now actuating the municipalities to make a good showing in the 
management of their affairs, a greater return will be received from 
the expenditures of these funds than was the case in the past. Not 
an imimportant factor in obtaining this result will be the provision 
of the law that, except in those cases where the expenditure involved 
is not greater than $200, the work of road construction or repair 
shall be done under the technical direction and immediate supervision 
of the department of the interior. 

One of the most important questions concerning the financial 
powers of the municipalities that presented itself for settlement was 
that relative to the authority that these bodies should have to incur 
bonded indebtedness, and the conditions under which such authority, 
if granted, should be exercised. Partial action in respect to this 
matter was taken at the first session of the first legislative assembly 
in 1901. By an act approved January 31, 1901, authority was 

f ranted to any municipality haying a population of ten thousand in- 
abitants or over, upon receiving the approval of the executive 
council, and upon complving with the provisions set forth in the 
act itself, to incur bonaecl indebtedness tor the purpose of funding 
its outstanding obligations or of making public improvements. 

The more important of the provisions of this act were that the 
total amount of bonded indebtecfness that might be outstanding at any 
one time should not exceed 7 per cent of the assessed value of the 
property for purposes of taxation in the municipality ; that the bonds 
when issued should bear interest at a rate not to exceed 6 per cent 
per annum, should be sold at not less than par, and should be re- 
deemable in ten and payable in twenty years; that provision should 
be made for a sinking fund for the payment of the bonds upon their 



129 REPOBT OP THE QOVEBNOB OF POBTO BICO. 

maturity; that a special tax should be levied sufficient in amount to 
realize the siun required for meeting all interest and sinking fund 
chargCKS as they became due; and, finally, that the approval of the 
executive council should be obtained not only of the contracting of the 
loan, but of the form of the bonds, and generally of all the steps 
necessary for the consummation of their sale and suosequent payment. 

This act has remained unchanged and has been specifically con- 
tinued in force by the general municipal law as revised in 1906. 
Imniediately upon the passafi:e of this act the four most important 
municipalities of the island, San Juan, Ponce, Mayaguez, and 
Arecibo, sought and obtained authorization from the executive coim- 
cil to issue bonds in accordance with its provisions, and in due time 
succeeded in selling such bonds. The San Juan loan was for $600,- 
000, those of Ponce and Mayaguez for $200,000 each, and that of 
Arecibo for $100,000. All of these loans bear interest at the rate of 
6 per cent per annum and were issued as of date of January 1, 1902. 
The Mayaguez and Arecibo bonds were sold at par; a premium of 
3.0625 per cent was obtained in the case of the San Juan loan, and a 
premium of 3.5 per cent in the case of the Ponce loan. The purposes 
for which these loans were issued were partly to fund or refund prior 
outstanding obligations and partly to undertake certain important 
public worKS. Nearly one half, or exactly $545,476.09, was for the 
former purpose, and $554,523.91 for the latter. 

A detailed enumeration of the purposes for which these loans were 
contracted is given in my annual report as treasurer for the fiscal 
year ending June 30. 1902. In accordance with the provisions pf the 
act under which the Ix)nds were sold, provision was made in each case 
for a sinking fund into which there has been annually paid by the 
four municipalities the sum of $55,000. Interest at the rate of 3 per 
cent is obtained on this fund, which is compounded semiannually. On 
June 30, 1907, there had thus been deposited in the four sinking-funds 
a total of $275,000 ; the earnings of the funds had amounted to $16,- 
631.34, so that the total amount standing to the credit of the funds 
on that date was $291,631.34. In addition the four municipalities had 
on hand a total of $86,181.66 representing the proceeds of the special 
tax levied for bond interest and redemption purposes that was 
available for the payment of future interest and sinking fund charges. 
A considerable start has thus been made toward the accumulation of 
funds with which to pay the bonds on their maturity. 

This act, authorizing the more important municipalities upon re- 
ceiving the approval of the executive council to incur bonded in- 
debtedness, but partially met the needs of the municipalities in re- 
spect to the securing at one time of funds sufficient m amount to 
enable them to undertake permanent works of public improvement. 
In the first place this act applied only to certain municipalities, and 
here the necessity of levying a tax upon property with wnich to meet 
interest and sinking fund cnarges imposed such a burden upon tax- 
payers that it was not desirable to take avail of the law except in 
cases of extreme urgency. In the case of the four towns that did 
avail themselves of the provisions of this act the total tax rate upon 
property had to be very materially increased, this increase in several 
cases more than doubling the rate for municipal purposes. ^ 

The matter of negotiating a sale of bonds, moreover, is one that 
entails so much trouble and expense that resort to this method of 



BEPORT OP THE GOVERNOR OF PORTO RICO. 128 

using public credit is hardly justified unless a very considerable sum 
of money is desired at one tmie. It is also doubtful whether mimici- 

Ealities situated as are those of Porto Rico could succeed in selling 
onds where the total issue is for a small amount, as the amount 
involved in such cases would not be sufficient to warrant prospective 
investors going to the trouble involved in making the necessary inves- 
tigations relative to the financial and economic conditions of the 
municipality and the authority under which they were acting. While 
few of the municipalities thus required larse enough sums to justify 
the issue and sale of bonds, all, or nearly all, were in urgent need of 
moderate sums, running from $5,000 to $50,000, with which to make 
such improvements as the construction of waterworks, markets, slaugh- 
terhouses, hospitals, school buildings, city halls, improved streets and 
highways, and the like. To meet this need the insular legislature 
passed an act approved March 10, 1904, authorizing the insular 
treasury to make loans to the municipalities and local school boards 
from its general balance of insular funds. 

The provisions of this act was subsequently incorporated, with a 
few minor changes, in the general municipal law of the island as 
revised in 1906. In accordance with these provisions any munic- 
ipality may, by ordinance duly enacted, petition the executive 
council to authorize the grant to it of a loan from the insular 
treasury. This ordinance must state definitely the amount required, 
the exact purpose or purposes to which the 'money loaned is to be 
devoted, the rate of interest to be paid, and must provide for the 
repayment of the loan in annual installments and authorize the insular 
treasury to retain from property tax collections, made on its behalf, 
the money necessary witn which to meet the annual installments as 
they fall due, and the interest on the loan provided for. In practice 
the rate of interest fixed has invariably been 3 per cent, and the long- 
est term for which a loan has been granted has oeen that of ten years. 
In the great majority of cases, where relatively small amounts are 
involved^ repayment is provided for in five years or less. 

It is difficult to exaggerate the benefits that have resulted from the 
operation of this system. During the three years that it has been in 
operation loans tothe total amount of $733j874.59 have been author- 
ized, of which $542,132.26 were loans to municipalities and $191,742.33 
loans to school boards. The money thus authorized to be loaned is 
not actuallypaid to the municipalities and school boards until needed 
by them. Thus, of the total amount authorized to be loaned the 
municipalities had received up to June 30, 1907, only $301,646.55. 
and the school boards $65,742.33, or a total by the two bodies or 
$867388.88. Of this amount the municipalities had repaid $129,- 
839.71 and the school boards $30,344.03, thus leaving outstanding due 
the insular treasurv by the municipalities the sum of $171,806.84 and 
by the school boards $35,398.30, or a total of $207,205.14. Alto- 
gether 58 different loans were made to municipalities and 53 to local 
school boards. In some cases the same municipality has received 
two or more loans. A complete record of the operations had under 
this system is given in two tables appended to this report. 

This whole system of granting loans from the insular treasury to 
the municipalities and school boards has proven beneficial to both 
classes of bodies. The insular treasury has, in effect, invested its 
available surplus at 3 per cent with perfect security, as, owing to the 



124 BEPOBT OF THE GOVEBNOR OP POBTO BICO. 

fact that the insular government collects the general property tax 
and repays itself by retaining from the collections on behalf of the 
municipalities the sums necessary to meet interest and instalment 
payments, there can never be any doubt about such payments being 

Eromptly made. The municipalities and school boards, on the other 
and, have obtained the money of which they have need with prac- 
tically no trouble, with no expense, and at the extremely low rat^e of 
interest of 3 per cent. The possibilit^r of securing these loans has 
enormously stimulated the work of mimicipal improvements through- 
out the island. With the money thus obtained the various munici- 
palities receiving the loans have vigorously entered upon the work 
of equipping their urban districts with waterworks, hospitals, mar- 
kets, ana public improvements of all sorts. Thus, the towns of 
Caguas, Coamo, Yabucoa, and Aibonito now have in course of con- 
struction waterworks to cost $60,000, $25,000, $20,000, and $8,000, 
respectively ; San Juan is extending its sewer and sidewalk system at 
a cost of $52,000 ; Bayamon is constructing a market and a city hall, 
besides carrying out certain other works of public improvement, at 
a cost of $20,000; Guayama has provided for the erection of a cov- 
ered market at a cost of $16,000, while scores of other cities have 
under way similar works. Of the $191,742.33 authorized to be 
loaned to the school boards, $165,300 is for the purpose of erecting 
new school building. 

Two collateral advantages, the one pertaining to the insular gov- 
ernment and the other to the municipal governments, of this system 
of granting loans from the insular treasury to the municipalities 
should be noted. By the adoption of this system the insular govern- 
ment in a way distributes the present great prosperity of its nuances 
over the future. There would oe no justification for the insular gov- 
ernment collecting and holding in its treasury a large surplus, and 
with such a surplus it would be impossible to resist the demand for 
large appropriations. By loaning out such surplus the money avail- 
able for appropriation is correspondingly reduced, and for the next 
ten years the insular treasury will have a steady and important source 
of income through the pajrment of the annual installments of the 
loans as they fall due. The collateral advantage to the municipal- 
ities results from the fact that by thus contracting loans for puolic 
improvements they, in effect, pledge their available income, during 
the years for which the loans run, to works of public improvement 
to the extent to which the payment of the annual installments con- 
stitute a charge upon their budgets. As has been elsewhere stated, 
one of the great objects sought in reorganizing the municipal life or 
the island was that of insuring that the municipalities should devote 
as large a proportion of their total income as possible to works of 
actual public utility. This system by which' the municipalities re- 
ceive loans from the insular treasuiy and pledge their future revenues 
to the meeting of interest and repayment of principal charges has 
accomplished this very desirable object. 

In tne great majority of cases, moreover, it should be noted that 
public works, the construction of which bias been undertaken, are 
revenue producing properties, and that to a very large extent the 
revenues to be obtained from them will easily meet the interest 
charges incurred, and in time produce a sum more than sufficient to 
offset the principal of the debt incurred. The inauguration and con- 



BBPOBT OP THE GOVERNOR OF PORTO RICO. 125 

struction of these works of public utility has, moreover, had a marked 
effect upon the attitude of the people themselves toward their local 
government. For the first time they have seen these governments 
actively engaged in the prosecution of works of direct advantage to 
them. This has given them a new idea regarding such governments 
and has directed their interest in local anairs into more legitimate 
channels than in the past. 

The general municipal law, as revised in 1906, also authorizes 
municipalities, upon receiving the approval of the executive council, 
to borrow money directly from banks or other financial institutions. 
This provision was inserted in anticipation of the possibility of the 
insular government not having sufficient funds available for making 
loans to municipalities and school boards to the extent of which they 
might have need. No resort has yet been had to this provision of 
the law. 

The matter of introducing modifications into the system by which 
the municipalities receive their income with a view to increasing 
such income and eliminating certain objectionable features, called for 
little differences of opinion regarding the general policy that should 
be pursued. That the municipalities were in urgent need of more 
money was evident, not only from the necessity that they were under 
of paying the debts with which they were burdened, but from the 
crying need that existed for a more efficient performance of public 
duties of all sorts and for public improvements of almost every de- 
scription. This increased income, as has already been pointed out 
elsewhere, could best be obtained by assigning to the municipalities 
a larger proportion of the total levy of taxes upon property and by 
carefully fostering all of the miscellaneous sources, sucn as produc- 
tive properties from which the municipalities derive an mcome. 
Marked progress in both of these directions has been^ made. The 
municipalities now receive 85 per cent of the total tax levied of 1 

Eer cent on property for general governmental purposes, and the time 
as now arrived wtien they can nave assigned to them the total pro- 
ceeds of such tax, while in almost all municipalities the system of 
revenue-producing properties, such as waterworks, markets, and 
slaughterhouses, has been so developed that a largely increased reve- 
nue is now obtained from such source. Thus the net income available 
for current expenditures of municipalities has increased during the 

Sast two years by over 40 per cent, or, to be exact, from $897,997.47 
uring the fiscal year ending June 30, 1905, to $1,268,004.04 during 
the fiscal year ending June 30, 1907. The fact that all of the munici- 
palities, with two exceptions, have now liquidated all of their old in- 
debtedness also improves greatly their financial condition, since all 
of current income may now be devoted to current needs. 

In one respect, however, quite a decided change was desirable in 
respect to the taxation system of the municipalities. One of the 
most unsatisfactory features of such svstem as first organized after 
the establishment of civil government lay in the practical operations 
of the section of the general revenue law allowing the municipalities 
to levy so-called " patente," or license taxes upon industrial under- 
takings, commercial establishments, the practice of professions and 
trades, and like forms of activity. The power to levy and collect this 
tax had been possessed by the municipalities under the Spanish re- 
gime. It was evidently unwillingly continued in force by the general 



126 BEPORT OF THE OOVEBNOR OF POBTO BIGO. 

act of January 31, 1901, since that act provided that the power to levy 
and collect this tax should continue only during the next fiscal year, 
unless the legislature should otherwise determine. That it was not 
immediately abolished was due to the fact that it was deemed unwise 
to deprive the municipalities of this source of income until the pro- 
ductiveness of the general property tax could be determined. In 
thus framing the law with a view to the early abolishment of this 
tax, the legislature was evidently influenced, Doth by the disfavor 
with which this form of taxation is looked upon in most States of the 
Union, and by the many evils attending its administration in Porto 
Sico. Only too often did the municipal authorities make use of 
their power to impose this tax to favor their personal and political 
friends and treat unj ustly their enemies. It is true that the revenue 
act of 1901 provided that no such schedule of taxes should be im- 
posed by a municipality until it had received the approval of the 
executive council, but as that body had but little iniormation upon 
whiish to go in passing upon the schedules coming before it for con- 
sideration, the result was that not only was it impossible to detect 
and correct more than the most glaring cases of injustice, but the 
council was burdened with a task making considerable drafts upon its 
time. 

As the general revenue act, as stated, continued this tax in force 
only for one year, it became necessary at the next session of the legis- 
lature to determine whether this tax should be continued in force or 
not. Notwithstanding the fact that this form of taxation is looked 
upon with so little favor in the United States, it in itself is by no 
means a bad tax as applied to conditions prevailing in Porto Kico. 
The general property tax falls almost exclusively upon agricultural 
property, while the merchants and professional classes either are not 
reached at all or are reached only to the extent of the stock in trade 
carried by them. The value of this stock in trade at any one given 
time constitutes but a very imperfect measure of the importance of 
the industry and allows merchants and others doing a large business 
to escape with the payment of a relatively small tax. If equitably 
assessed and collected, and moderate in amount, there is no reason 
why this system of license taxes could not be made to supplement or 
complement very well the general property tax by reaching these 
classes of persons. The municipalities, moreover, can not well do 
without the income obtained from this source. The question thus 
was very largely one as to whether the tax could be made a more 
equitable one in its actual administration. The legislature believed 
that this could be done and results have fully justified its belief. In 
obtaining this end the following changes in the law were made. 

Instead of leaving to each municipality the right to exercise its 
discretion in respect to the determination of the classes of mer- 
chants, manufacturers, and others who should be taxed and the 
amount of the taxes that should be paid by them, such action to be 
subsequently revised by the executive council, a detailed classifica- 
tion of all classes of industries and trades subject to this tax and the 
maximum amount of tax that might be imposed is set forth in the 
general municipal law. Account is taken oi the different conditions 
prevailing in different municipalities by providing one maximum 
for municipalities of the first class and another maximum for munici- 
palities of the second and third classes. This schedule was prepared 



REPORT OF THE GOVERNOR OF PORTO RICO. 127 

after a careful study of past practice and of the relative importance 
and taxpaying abilities of tne different classes subject to the tax. 
Care was taken to make the maximum amount less than that which 
the various industries had in the past been accustomed to pay. To 
prevent the municipal authorities from treating the different classes 
o£ industries inequitably, the law provided that the rate to be fixed 
by them should be the maximum provided for by the law or a certain 
percentage of such maximum, such percentage to be the same for 
every class of commercial license. Thus the municipalities have the 
option of imposing and collecting either the maximum rate set forth 
in the law, one-fourth, one-halt, three-fourths, or any fraction or 
percentage of these rates. 

In order that individual taxpayers might have securitv against 
being improperly classified the law provided that the list of the indi- 
vidual firms or commercial houses taxed, together with the amount 
of the taxes paid by each, should be posted conspicuously in the city 
hall for at least ten days before final action, during which time any 
taxpayer who believed himself to be unjustly or erroneously taxed 
mi^t protest to the municipal council against the action proposed 
to be taken in his case. The result of this action in practice has more 
than met expectations. Not only do the municipalities receive a far 
greater income from this source than they formerly enjoyed, notwith- 
standing the fact that the rates authorized are, in the great majority, 
if not all, cases, lower than those formerly imposed by the munici- 
palities, due to the fact that such taxes are now generally collected, 
but practically no complaint is heard from the persons taxed ; while 
under the former system the insular government was flooded with 
complaints relative to the arbitrary and unjust action of which it 
was claimed the municipal authorities had been guilty. It may be 
that this form of taxation is not the most desirable from every point 
of view, but it can be said with certainty that it is now working 
smoothly in Porto Rico and giving good results and should he 
retained until the municipalities can obtain aii equivalent income 
from some other source in a more advantageous way. 

Of all the action taken for the improvement of municipal condi- 
tions in the island, however, far the most important as regards its 
actual influence upon municipal life and results obtained, is the 
provision that was made for the establishment of a system of uniform 
accounting and reporting by the municipalities. For years it has 
been recognized by those persons who are most deeply interested in 
the reform of municipal government in the United States that the 
first and prime requisite to a permanent improvement of conditions 
lay in the requirement that municipalities should not only keep 
their books of account and render their reports in such a manner 
that their financial operations and conditions might at anv time be 
known, but that, as far as possible, all the municipalities of the com- 
monwealth should follow tne same system so that comparisons might 
be made of policies pursued and results obtained of municipality 
with municipality and of year with year. Data of this kind is not 
only necessary in order that the public may have^ that knowledge to 
which it is entitled of the manner in which their governments are 
being run, but that the municipal officials themselves may always 
know just how the operations of the government for which they are 
responsible are being conducted. 



128 REPORT OF THE GOVERNOR OF PORTO RICO. 

Desirable in any commonwealth, the adoption of such a system under 
conditions prevailing in Porto Rico was an absolute essential to any 
intelligent action looking to the improvement of local government in 
the island. When civil government was organized there was an al- 
most complete absence or any authoritative data showing what was 
the real condition of the municipalities, from what source they ob- 
tained their income, and for what objects they made their expendi- 
tures, with the result that it was almost impossible to determine what 
were the real needs of the municipalities as regards income and the 
extent to, and manner in, which this income was obtained. More 
than this, so complete was the absence of 'any proper system of audit- 
ing and control that opportunities for fraud existed on every hand, 
and were only too frequently availed of. 

Evidently, in view of this condition of affairs, the first step to be 
taken by the insular government in meeting its obligation to secure 
good municipal government in the island, lay in the securing of the 
facts upon which to base intelligent action, and in taking immediate 
steps to prevent fraud. This object could only be fully obtained by 
providing that authority should be invested in some insular offi- 
cial to prescribe a uniform system of accounting and reporting, that 
should oe followed by all municipalities, and to supervise such sys- 
tem after establishment in order to insure that its provisions would 
be rigidly carried out. There was in existence in the office of the 
treasurer a bureau of municipal finance, and it seemed proper, there- 
fore, that this duty should be intrusted to the treasurer, and that the 
bureau of municipal finance should be reorganized so as to take charge 
of the administration of the system. 

Provisions were accordingly incorporated in the new municipal 
law, approved March 1, 1902, by which the treasurer of Porto Rico 
was authorized, in the broadest terms possible, to prescribe the man- 
ner and form in which the municipal treasurers and comptrollers 
should keep their books of account, deposit all moneys, and make dis- 
bursements, and to require of such officers such annual and other re- 
ports as he deemed desirable. He was furthermore authorized^ him- 
self or by some competent person or persons appointed by him, to 
make a detailed examination of the financial operations of any 
municipality whenever he deemed conditions to be such as to warrant 
such action, and in making such examinations he, or his deputy, was 
given power to administer oaths, to compel the appearance of wit- 
nesses, the production of books, papers, securities, etc. If, as a result 
of sucii examination, he discovered that fraud was being committed, 
or that the financial affairs of the municipality were being incom- 
petently administered ; or that his regulations relative to accounting 
and reporting were not being complied with, it was his duty to report 
the fact to the governor of Porto Rico^ who, in such cases, had the 
authority summarily to remove the delinquent officer and to request 
the attorney-general to institute such civil and criminal proceedings 
as conditions might justify. 

The scheme or supervision over municipal finances thus vested in 
the insular treasurer comprehended the taking of three successive 
steps: (1) The preparation of a code of regulations setting forth in 
detail the precise manner in which the municipal treasurers and 
comptrollers should keep their books of account, deposit all funds, 
audit all claims and make all payments from the municipal treasury ; 



BBPOBT OF THE GOVEBNOB OF POBTO BICO. 129 

(2) the requirement of systematic reports showing the actual financial 
transactions and conditions and the compilation and analysis of such 
reports so that such operations might be clearly seen; and (3) the 
organization of a system of inspection and audit by officials attached 
to the office of the treasurer in order that the department might know 
that its orders were being complied with, and whether municipal 
affairs were being honestly and efficiently run. 

Immediately upon the passage of the law of March 1, 1902, the 
Treasury Department, through its bureau of municipal finance, en- 
tered upon the work of preparing the rules and regulations relative 
to accounting and reporting that were to go into effect July 1, 1902. 
These regulations set out in detail the exact books which must be kept 
by the municipal treasurers and comptrollers, the manner in which 
moneys must be deposited, the requirements that have to be met and 
the vouchers produced before comptrollers can order any payments 
to be made, and the conditions that must be complied with before 
the treasurers can make such payments. In all cases blanks or model 
forms are given in the regulations showing the exact character of 
each book, voucher, warrant, or other document that must be^ used. 
By subsequent action of the legislature the insular bureau of printing 
and supplies is given authority to furnish these forms to the munici- 
palities of the island at cost. Thus, at the present time, not only 
the character of the forms used is prescribed, but, with lew excep- 
tions, the forms themselves are furnished. In thus devising a system 
of accounting and reporting for the municipalities the fact had to 
be constantly borne in mind that the system would have to be ad- 
ministered By persons in g'eat part lacking in skill and technical 
training as accountants. Every effort was, therefore, had to make 
this system as simple and easily understood as possible, while the 
regulations themselves had to enter into the minutest details and, 
in fact, almost constitute a text-book on accounting in so far as the 
system that was prescribed is concerned. 

Briefly, the system devised provides that moneys due the munici- 
palities snail be paid to, and all disbursements shall be made by, 
the municipal treasurers exclusively; that wherever possible some 
banking or other institution shall be made the depository of public 
funds; that all moneys received shall be deposited with such de- 
pository and that all payments shall be made exclusively by drafts 
upon such institution; that payments shall be made by treasurers 
only upon warrants drawn by the municipal comptrollers and 
countersigned by the alcaldes; that the municipal treasurers shall 
issue receipts for all moneys received by them, which receipts shall 
not be valid until countersigned by the comptrollers, who shall keep 
a record of all receipts so signed; that the comptrollers shall care- 
fully examine all claims against municipalities and shall not issue 
warrants for their payment until they have satisfied themselves that 
such claims are just; that there is an appropriation therefor in the 
budget; that the same is not exhausted; that there are funds on hand 
avauable for their payment; that the expenditures are duly evidenced 
by proper vouchers ; and that the proper officers have certified that the 
services or supplies represented by the claims have actually* been 
rendered or furnished. Record of all these transactions must be 
kept in the books of account as prescribed by the regulations, 

21162—8. Doc. 92, 60-1 9 



180 REPORT OF THE GOVERNOR OF PORTO RICO. 

The second step involved in the establishment of a unifonn system 
of accounting and reporting consisted in the requirement from the 
municipalities of reports of such a character as would enable the 
treasury department not only to keep in close touch with how munici- 
pal finances were rimning from month to month, but to obtain the 
mformation relative to such operations in a form permitting of the 
analysis of municipal receipts and expenditures in a way that would 
bring out the real financial operations of the municipalitieis. This 
is done by requiring from the municipalities quarterly and annual 
reports in the form prescribed by the treasury department. The 
quarterly reports consist of statements of receipts and expenditures 
and are carefully examined in the department as received m order to 
determine whether the rules and regulations relative to accounting 
have been rigidly comf)lied with. Tnis examination brings to li^ht 
many cases where errors in bookkeeping have been committed, and a 
considerable part of the work of the bureau of municipal finance 
consists in corresponding with the various municipal comptrollers 
and treasurers for the purpose of pointing out these errors and of 
giving them instructions relative to what should be done in particular 
cases. 

It is unnecessary to enter into further details regarding the exact 
character of the reports reouired. One fa<5t, however, should be 
stated and given emphasis. This consists in the obligation imposed 
upon the municipalities in keeping their books and in rendering 
reports to make a clear distinction between municipal funds proper — 
that is, funds available for ordinary municipal expenditures — and 
trust funds, or those of which the municipal treasurer is simply for a 
time the custodian or which are pledged to some particular purpose. 
In the same way, a careful distinction is made between entries in the 
books which represent real transactions; that is, money actually 
coming into the treasury from taxpayers or other sources "of munici- 
pal income, and payments actually made for services rendered or 
supplies furnished, and those entries which represent mere book- 
keeping items, such as transfers, repayments, and the like. 

The making of this distinction is essential in any system of gov- 
ernmental bookkeeping if the real financial operations of the gov- 
ernment concerned are to be known. As a result of making such 
distinction the treasury department is able to prepare tables showing 
not only the gross receipts and disbursements of each municipality — 
by which is meant a statement of all entries of every character upon 
both sides of the ledger of the municipality — ^but statements showing 
net income and expenditures proper of the municipalities — ^that is, 
statements from which all receipts and expenditures on account or 
trust funds and of purely bookkeeping items have been eliminated, 
and which, consequently, show the real information that it is desir- 
able to have relative to municipal receipts and expenditures. From 
this latter table one can obtain the facts relative to the amount of 
money actually entering the municipal treasuries available for mu- 
nicipal expenditures, the sources in detail from which such income 
was obtained, the total of the actual expenditures made for carrying 
on the government, and the purpose in detail to which such expendi- 
tures were devoted. This distinction between the gross receipts and 
disbursements, and net income and expenditure constitutes, it is be- 
lieved, the most important and valuable feature of the sjrstem of 



BEPOBT OF THE GOVERNOB OF POBTO BICO. 181 

reporting and of analysis of municipal operations that has been 
adopted. By reason of it, it is believed that the financial operations 
of tne municipalities of Porto Rico can be shown with a clearness 
and exactness that can not be equaled in the case of the municipal- 
ities of any other country. 

It is impossible to exaggerate the importance of the action thus 
taken or overmamify the beneficial results that have followed from 
it. Porto Rico has thus at an early date in the history of its civil 
^vemment met the one most important requisite to the secur- 
ing of honest and efficient local government and is thus entitled to 
take front rank among commonwealths which are trying to place 
their systems of local government upon a solid foundation. It 
should be recognized that the value of this i^stem consists not 
merely in enabling students to gratify their desire for information 
regarding the progress of events, but in furnishing the data upon 
which municipal budgets of receipts and expenditures must be based, 
and in fumii^ing that information which the insular government 
must have if it is to act intelligently in authorizing municipalities 
to incur bonded indebtedness or m taking other action affecting their 
financial status. The securing and publication of this information, 
moreover, has had another very beneficial effect. For the first time 
the citizens of each municipality, and indeed the municipal officials 
themselves, are able to know the real financial conditions of their 
bodies and how their operations compare with those of prior years 
and other municipalities. The diffusion of this information has de- 
veloped an interest in municipal affairs and an emulation among the 
municipalities to make the best possible showing in comparison with 
other municipalities that it woiud be difficult for one to appreciate 
who has not been familiar with the attitude of the people and of 
local officials toward their government before and subsequent to the 
introduction of this system. 

This desirable result, of course, was not obtained immediately. As 
regards the system of reporting and of analysis of the information 
received it will be seen by consulting the tables appended to this re- 
port that all of the tables do not cover the whole period elapsing since 
the introduction of the system on July 1, 1902. It was only as the 
system entered into operation that certain improvements suggested 
tnemselves. These features in respect to which improvements could 
be made developed at an early date, so that it has been possible to 
make all of the tables cover a series of years, and the writer now 
knows of no line of facts or class of information that it is desirable 
to have regarding financial operations of the municipalities that is 
not covered by these tables. As regards the administration of the 
system great difficulty was, of course, encountered at the outset in in- 
structing the municipal treasurers and comptrollers in their duties 
under the new system, and much more in making them comprehend 
that the rules and regulations relative to such system had to be 
rigidly complied with. In those cases, moreover, where actual fraud 
and dishonesty was rife an arduous campaign had to be inaugurated 
to imearth such dishonesty and to secure a return to honest govern- 
ment. Thus, the first results of the operation of the new system 
was to show that in a number of the larger municipalities, and notably 
in the capital itself, San Juan, and in Mayaguez, gross frauds and 
corruption were being practiced by municipal official In these two 



132 BEPOBT OF THE OOVEBNOB OF POBTO BICO. 

municipalities elaborate investigations were accordingly undertaken, 
a large amount of testimony was taken, and detailed reports of find- 
ings were prepared. On the evidence thus discovered the alcaldes of 
these two towns, and other officials who were apparently implicated 
in the frauds, were summarily removed by the governor, and in a 
number of cases criminal prosecutions against them were instituted. 
Although the government failed to secure conviction in these cases, 
the chief object sought by the investigation, that of securing the re- 
moval of the officials under whom at least the bad practices existed, 
and the starting of the municipalities themselves on the new path of 
honest government, was secured. It has not been necessary to repeat 
these investigations on the same scale. They served to make known 
to the public that dishonesty in the administration of local finances 
would not be tolerated, and that all local officials would be held to a 
rigid accountability for all funds passing through their hands or 
over which they had any control. 

The adoption of this system of uniform accounting and reporting 
has made possible, as has been stated, the presentation, with excep- 
tional fullness, of the financial operations of the municipalities. In 
the appendix of this report there are given two series of tables show- 
ing, for each municipafity separately,lts gross receipts and disburse- 
ments itemized since the inauguration of the system July 1, 1902, to 
June 30, 1907, and its net income and expenditure itemized for the 
fiscal years ending June 30, 1905, to 1907. It is to be regretted that 
this latter table could not be made to cover the first two years during 
which the system of uniform accounting was in force, but it was only 
after such system had been in operation for a time that the necessity 
of making the distinction between gross receipts and disbursements 
and net income and expenditures became apparent and it was possi- 
ble to change the system of bookkeeping so as to render possible the 
making of the distinction. The distinction between these two tables 
has already been indicated. The table relative to gross receipts and 
disbursements shows all moneys passing through the books of the 
treasurers and comptrollers. In this table, for example, the total 
proceeds of the eighty-five hundredth per cent tax on property and 
the special school tax figure as receipts, although 20 per cent of the 
former and all of the latter tax must be immediately paid over to 
the local school boards and thus are not available for municipal ex- 
penditures proper. In the same way 8 per cent in the years prior to 
the last fiscal year had to be paid over to the boards of road super- 
visors. 

All of these payments, therefore, figured upon both the receipt and 
disbursement sides of the account. In the table sho'wing net income 
and expenditures the receipt and disbursement of this portion of the 
general property tax and of the special school tax is eliminated, as 
well as all other transactions having to do with special or trust funds, 
with the result that this table shows the actual incomes received by 
the municipalities available for municipal expenditures proper. 
From the series of tables showing the net income and expenditures of 
municipalities, it is thus possible to determine for each municipality 
separately the net income received during each of the past three 
years, the sources from which such income was obtaineo, and the 
total expenditures during the year, classified according to objects 
of expenditure. In itemizing the expenditures a distinction has been 



BEPOBT OF THE aOVEBKOR OF POETO RICO. 



13S 



made between those that were made to meet current obligations and 
those made for the purpose of meeting interest or repayment of prin- 
cipal charges on account of indebtedness. This distinction is one 
of great importance, as it makes it possible to determine the amount 
actually needed, or, rather, actually expended, by each municipality 
in carrying on its regular current work. 

One of the great advantages of municipalities following the same 
system of accounting and reporting lies in the possibility that it 
affords of consolidatmg the results so as to present a showing of the 
financial operations ojTall the municipalities combined, and thus to 
furnish a comprehensive view of municipal operations generally. 
This has been done in the two tables that follow. 

Gto98 rectipU and disbvrsemenU of munieipalitiesj by items, forJUcal years ending June 
SO, 190S, 1904, 1905, 190€y and 1907 (all municipalities combined). 



Item. 



Cash on hand beginning of year. 



General property tax 

Bond redemption tax 

School tax 

Excise tax (municipal quota) 

Tazee levied prior to July 1, 1901 

Industrial and oonunenlal lioenee 

taxes 

Licensee, permits, and certificates 

Mnntfiinarproperty 

Court fines 

Interest on deposits 

Insular loans 

Misoellazieous 



Total receipts during year. 



Total receipts, including balances on 
hand beginning of year 



DISBUBflXlCXNTS. 

Bonded indebtedness, interest 

Bonded indebtedness, sinking fund . . . 

Certificates of indebtedness 

Indebtedness annexed mtmicipalities . 
Insular loans repayment, principal 

and interest 

AdministratlTe expenditures 

Police department 

Fire deputment 

Lightli« 

PobUc works 

Matntenanoe, productive properties . . 

Public heaithV**! !!!!!!!!!!,'! !!!!!!!'.! 

Education 

Courts and praal institutions 

Road funds 

TrsTeling expenses 

Cirll register 

Miscellaneous 



Total disbursements during 
year 



Balance on hand end of year. 



Fiscal year ending June 90— 



1908. 



1724,879.12 



378,832.26 
120,441.33 

32,533.82 
161,646.16 

13,206.09 

104,676.90 
66,366.21 

177,648.18 

36,381.44 

4,871.08 



18,834.70 



1,113,237.36 



l,838yll6.47 



oo,ooaoo 
66,ooaoo 

66,942.08 
6,136.22 

4oaoo 

200,469.86 

42,619.40 

12,491.69 

68,876.76 

218,976.92 

63,246.24 

120,460.13 

126,633.29 

170,406.81 

70,675.60 

26,284.16 

23,4ia39 

14,306.93 

46,696.99 



1,309,812.36 1,206,766.20 



1904. 



$438,304.11 



441,208.37 

123,647.04 

61,893.60 

103,60a00 

9,263.92 

111,860.19 
46,826.82 

201,566.98 

36,102.63 

6,133.29 



10,377.96 



1,139,364.70 



1,677,668.81 



72,000.00 



22,161.36 
2,845.71 



172,534.23 

21,791.67 

10,651.10 

41,972.14 

168,826.84 

52, 182. 86 

125,193.63 

131,661.66 

181,267.95 

71,837.72 

76,636.67 

10,672.63 

14,956.21 

32,674.04 



438,304.11 



368,913.61 



1906. 



$368,913.61 



724,906.32 

140,664.17 

62,862.28 

21,146.02 

3,483.29 

93,*400.30 
26,837.64 
231,507.94 
18,109.52 
15,660.36 
96, 11& 33 
9,577.65 



1,433,163.81 



1,802,077.42 



6o,ooaoo 
iio,ooaoo 

28,96407 
1,129.04 

16,466.96 

217,988.19 

6,512.49 

12,995.66 

82,182.91 

133,768.48 

66,515.06 

1^,718.47 

156,005.48 

260,337.78 

66,600.62 

61,046.35 

11,350.82 

13,277.94 

42,968.90 



1,480,819.10 



321,258.32 



1906. 



$321,258.32 



858,907.11 

166,266.91 

69,902.34 



873.02 

115,225.93 
24,347.27 

334,796.36 

26,340.85 

3,295.32 

89,343.49 

16,877.99 



1,606,326.50 



2,017,584.91 



72,000.00 

55,000.00 

31,592.20 

163.34 

50,031.51 
224,626.12 



18,161.83 

78,991.17 

148,811.67 

69,334.02 

163,330.50 

169, 481. 37 

267,552.86 

62,884.07 

71,762.78 

8,581.15 

13,628.43 

40,953.07 



1,536,896.18 



480,689 73 



1007. 



$480,689.73 



981,782.49 

149,777.12 

76,066.73 



36.39 

142,lia68 
12,971.03 

272,038.74 

27,724.66 

3, 35a 07 

111,687.92 
31,403.66 



1,808,91&48 



2,289,608.21 



66,016.00 

66,ooaoo 

20,586.17 



66,405.56 
233,545.49 



16,368.06 

80,349.43 

207,221.02 

83,761.24 

180,576.60 

178,804.21 

299,334.97 

79,982.60 

65,253.41 

9,183.05 

13,726.02 

47,899.12 



1,603,100.94 



596, 507. 27 



184 



BEPOBT OF THE OOVEBKOB OF POBTO BIOO. 



Net income and expenditures of munieipaUtieSf by items, for fieaU yean ending June SO, 

1905, 1906, and 1907 {aJUL municipalitiee combiried). 



Item. 



Cash on band beginning of year 

XNCom. 

General property tax 

8 per cent of property tax for roikds . 

Excise tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and comniOTcial taxes 

Licenses, permits, and certificates. . 

Municipal property 

Court fines 

Miscellaneous 



Total current income. 
Insular loans 



Total, including Insular loans 



Total, including insular loans and cash on band 
beginning of year 



BXPENDITUmS. 

Administratiye expenditures 

FIpb department 

Lighting 

Public worka, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health " 

Courts 

Penal institutions 

Traveling expenses 

ClvU register 

Education, nonobligatory 

Roads, obligatory 

Roads, nonobligatory 

Miscellaneous 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal 

Iniiular loans, interest 

Indebtedness of annexed municipalities. 

Indebtedness of district road board 

Indebtedness of school board 

Indebtedness of insular trust fund 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion, insular loans 

Available for ordinary expenditures 

Available for road expenaltures 

Total 



Fiscal year ending June 90— 



IMS. 



S22,327.98 



403,78L86 



21,1«.Q2 
3,483.20 

03,400.30 

26,837.04 
231,507.04 

18,109.52 
0,730.82 



807,907.47 
05,lia33 



003,11&80 



1,015,443.78 



217,084.03 

12,005l66 

82,182.01 

2,520.60 

7,083.60 

66,206.60 

61,803.14 

142.718.47 

166,005.48 

36,042.08 

30,568.54 

11,360.82 

13,277.04 

11,473.07 



1,036.30 
47,886.26 



802,124.60 



28,064.97 
14,879.92 
1,576.03 
1,129.04 
3,445.82 
14,751.15 
6,844.31 



71,601.24 



1906. 



161,728.04 



617,817.48 



873.02 

116,225.93 

24,347.27 

334,796.36 

26,340.86 

10,667.12 



1,120,467.96 
80,343.49 



1,218,811.47 



1,270,630.61 



224,636.12 

18,161.83 

78,001.17 

10,046.23 

40,603.98 

09,178.81 

76,629.28 

168,399.60 

160,481.37 

28,486.97 

84,307.10 

8,681.16 

18,628.43 

14,646.94 



862.00 
4D,804.88 



983,160.80 



31,602.20 
46,763.93 
3,277.68 
163.34 
8,664.27 
3,652.86 
6,167.66 



04,061.73 



963,71&74| 1,077,212.63 



61.728.04 



103,326.98 



61,72&04 



34,288.28 
160,038.70 



51,72&04 



193,326.98 



1907. 



8103,326.96 



706»14S.3O 
80,834.67 



36^30 

142,lia68 
12,071.03 

272,038.74 
27,724.65 
26,141.50 



1,268,004.04 
111,687.02 



l,379,6eLe6 



1,873,01&04 



233,546.40 

16,36&06 

80,349.43 

31,860.16 

66^677.27 

83,736.19 

00,78180 

180,476.50 

178,804.21 

87,700.75 

43,28L86 

9,188.06 

18,7»i02 

18,980.42 

54,006.80 

1,104.82 

47,670.06 



1,184,79&75 



20,686.17 

61,654.70 

4, 86a 86 



3,087.87 
5,6Ba02 



06,409.02 



1,281,207.77 



201,73L17 



80,080.83 

210,886.84 

30,866.00 



291,721.17 



If we examine the latter of these two tables it will be seen how 
great has been the progress of the municipalities during the years 
covered by the tables. Net receipts have increased from $897,997.47, 
during the fiscal year ending June 30, 1905, to $1,268,004.04, during 
the fi^al year ending June 30, 1907, an increase during the two years 
of $370,006.57, or over 40 per cent. Part of this increase is due to 
the item of $80,834.57, "8 per cent property tax for roads," which 
now is retained by the municipality, although carried to a special 
fund for road improvement, wmch formerly was turned over to the 



. BEPOBT OF THE GOVEBNOB OF POBTO BICO. 135 

boards of road supervisors. To a very considerable extent the 
increased income, however, is due to the larger sum now obtained 
from the general property tax, the amount derived from that source 
being $7(^,146.39 during the fiscal year ending June 30, 1907, as 
against $493,781.85 durmg the fiscal year ending June 30, 1905. 
Tlus increase in the productivity of the general property tax is due 
almost wholly to the increase in the assessed value of property and 
to the increasmg extent to which prompt payment of taxes is enforced, 
as the quota of the general property tax going to the municipality 
changed during the three years only from eighty one-hundredths of 
1 per cent durmg the fiscal year ending June 30, 1905, to eighty-five 
one-hundredths of 1 per cent during the fiscal year ending June 30. 
1907. A notable increase is also shown in receipts from industrial 
and commercial taxes, that increase being from $93,400.39 in the 
fiscal year ending June 30, 1905, to $142,110.68 during the fiscal year 
ending June 30, 1907. Receipts from municipal property have also 
increased, the increase being from $231,507.94 in the former year to 
$272,038.74 in the latter. The unusually large receipts obtained 
from this source during the year ending June 30, 1906, was due to 
the fact that during that year the municipaliy of San Juan disposed 
of some property at a price that brought mto its treasury something 
over $80,000. 

If we turn now to the expenditiu*e side of the accoimt, the most 
interesting fact brought out is the extent to which the municipalities 
have been able to increase their appropriations for works of public 
utility as contrasted with those for administration proper. Thus 
contrasted for the three years covered by the table, it will be seen 
that the appropriation for public health has increased from $156,- 
005.48 to $178,894.21; that for charities from $142,718.47 to $180^- 
476.59; and that for the construction and maintenance of pubhc 
works from $128,612.94 to $271,460.42. This table also brings out 
the extent to which the municipalities are not only hving within their 
income, but are bein^ able to maintain cash balances in the treasiiry 
for future needs. Thus, on June 30, 1904, all of the municipalities 
combined had a cash balance in the treasury of only $22,327.98. On 
June 30, 1907, this balance amounted to $291 ,721.17, of which $30,855 
represented the amoimts standing to the credit of the special road- 
improvement fund, $50,029.83 consisted of the imexpenaed portions 
of msular loans granted for the most part to the municipalities to 
enable the latter to make pubhc improvements, and $210,836.34 con- 
stituted the ordinary balance available for general municipal 
purposes. 

It is when we consider the chaises that have taken place in respect 
to the indebtedness of the municipaUties, however, that the greatest 
advance made by these bodies during the past few years is apparent. 
This indebtedness that the municipalities hav^ been called upon to 
take care of consists of the following classes : (1 ) the bonded indebted- 
ness of the four municipalities San Juan, Ponce, Mayaguez, and 
Arecibo, amounting in all to $1,100,000; (2) indebtedness to the 
insular treasury on account of short-time loans; (3) indebtedness to 
the insular trust fund on account of advances made from this fund 
to certain municipalities to meet emergencies that arose prior to the 
inauguration of the system of making loans from the insular treasury; 
(4) certificates of indebtedness; and (5) floating indebtedness. In 



186 



BEPORt OP THK GOVERKOB OP POBTO BlCO. 



the appendix are given tables showing the standing of the account in 
respect to each oi these classes of indebtedness, except that of the 
first, the condition of which has already been described. Though 
not relating to municipal affairs, there is also given a table showin£^ 
insular loans made to local school boards, in order that the record m 
loans made from the insular treasury to local bodies may be complete. 
A simmiary of the showing made hj these bodies, for all municipali- 
ties combined, is given in the following statement: 

Total indebudneu of all municipalities combined, June SO, 190S, to June SO, 1907 
{exclusive of bonds of the four municipalities of San Juan, Ponce, Mayaguez, and 
Arecibo). 



Character of Indebtedness. 



Certificates of indebtedness. 

Insular loans 

Insular trust fund 

Floating indebtedness 



Total. 



Fiscal year ending June 30— 



1903. 



$58,788.63 



32,263.13 
262,508.96 



353,660.72 



1904. 



153,118.57 



29,395.73 
284,186.41 



867,700.71 



1905. 



136,514.39 



22,205.68 
141,426.46 



200,146.53 



1906. 



S14,446.76 

124,368.76 

17,190.56 

77,879.31 



233,885.30 



1907. 



S171,806.84 
11,719.64 
15,828.76 



119,355.24 



From this table it will be seen that, if exception be made of insular 
loans, the purposes of which have been almost wholly those of making 
permanent piiblic improvements, the municipaUties have almost suc- 
ceeded in liquidating their outstanding obligations. On June 30, 1 901 , 
the municipalities had outstanding floating obUgations to the amount 
of $501,128.15, and only two of the 66 municipalities were out of debt. 
On June 30, 1907, this situation was exactlv reversed, all but two 
were out of debt, or had a cash balance in their treasuries sufficient 
to pay outstanding obligations, and the total of these unpaid obliga- 
tions amounted to only $15,828.76. Of this sum $14,792.64 was 
owed by the municipality of Maya^ez. Thus, it may be said that 
with the exception of this one municipality all of the municipaUties 
of the island nave, during the six years elapsing since June 30, 1901, 
while attending to all of their current needs, paid off the heavy 
indebtedness with which they were burdened, ana have placed them- 
selves in a sound financial position. The municipality of Mayaguez, 
moreover, has so framed its budget for the next fiscal year that it will 
undoubtedly be able to liquidate its indebtedness during the year. 
During the years covered by these tables the municip^ities nave 
also been able completely to extinguish the certificates of indebted- 
ness issued by them and to reduce their indebtedness to the insular 
trust fund on account of advances made to them from that fund, 
with which to make certain pubhc improvements, from $32,263.13 
on June 30, 1903, to $11,719.64 on June 30, 1907. 

In concluding this report I desire to express my great appreciation 
of the loyal cooperation that I have received from my entire office 
and field force, and particularly of the valuable services rendered 
by my chief assistants, Mr. Benjamin R. Dix, assistant treasurer* 
Mr. CliflFord W. Perkins, chief of the bureau of accounts; Mr. David 
A. Skinner, chief of the bureau of property tax; Mr. James H. A. 
Smith, chief of the bureau of excise taxes; Mr. Andrew Hoist, chief of 
the bureau of municipal finance; and Mr. Thomas L. Jett, chief of 
the bureau of disbursements. As has been elsewhere pointed out, 



BEPOBT OP THE GOVBRNOE OP FOBTO BICO. 187 

in oi^anizing the treasury department the effort has been made to 
distribute the work to be performed among bureaus in such a manner 
that each should have its own distinct class of duties, and that 
responsibility should be definitely located. This has meant that 
the various officials named have been the ones who have had the 
actual direction of the current work of the department, and to them, 
therefore, belongs a very large part of the credit for the smoothness 
and lack of friction with which affairs have been conducted. All, 
without exception, entered the service of the department in a sub- 
ordinate capacity and have risen to their present position in con- 
sequence of the efficiencv and zeal with which they nave performed 
the work entrusted to them. I feel that I am under both a strong 
official and personal obUgation to them for the maimer in which 
they have at all times assisted me in carrying on not only the details 
of the work of their respective bureaus, but in workmg out the 
larger problems of organization and administration. 
Respectfully, 

s W. F. WiLLOUQHBY, 

Treasurer. 
Hon. R^Gis H. Post, 

Oovemor of Porto Rico, 

Oovemment House, San Juan, P. R, 



AppnypriaUon/or Treasury Department for fiscal year ending June SO^ 1908. 

Office of the treasurer proper: 

Treasurer $5,000 

Assistant treasurer 2, 700 

Secretwy and stenographer 1, 600 

Financial and receiving clerk 1, 500 

MaU clerk 1, 000 

Messenger 360 

Janitor 240 

In all, 7 employees |12, 400 

Bureau of accounts: 

Chief 2,000 

aerk 1,800 

aerk 1,600 

Two clerks, at |1,400 each 2, 800 

Clerk 1,000 

Two traveling inspectors, at $1,400 oarh 2, 800 

In all, 8 employees 12, 000 

Bureau of municiiMd finance: 

Chief 2,000 

Two clerks, at $1,400 each 2, 800 

Two clerks, at $1,200 each 2, 400 

aerk 1,000 

In all, 6 employees 8, 200 

Bureau of property taxes: 

Chief 2,000 

aerk 1,800 

aerk 1,300 

Three clerks, at $1,200 each 3, 600 

aerk 1,100 

Two clerks, at $1,000 each 2,000 

Two clerks, at $900 each 1 , 800 



138 BEPOBT OF THE OOVEBNOB OF POBTO BICO. 

Bureau of property taxes — Continued. 

Two clerks, at $720 each $1,440 

Clerk 600 

Messenger 360 

Internal-revenue agent detailed as assessor 1, 600 

Three internal-revenue agents, at $1,400 each 4, 200 

Three internal-revenue agents, at $1,200 each 3, 600 

In all, 22 employees $25,400 

Bureau of excise taxes: 

Chief 2,000 

Two clerks, at $1,600 each 3, 200 

Two clerks, at $600 each 1,200 

Internal-revenue agent 1, 600 

Four internal-revenue agents, at $1,400 each 5, 600 

Six internal-revenue agents, at $1,200 each 7, 200 

Six internal-revenue agents, at $1,000 each 6, 000 

Three internal-revenue agents, at $900 each 2, 700 

In all^ 26 employees 29, 500 

Bureau of disbursements: 

Paymaster 3,100 

Assistant paymaster 2, 100 

aerk ; 1,200 

Clerk 840 

aerk...: 720 

aerk 600 

aerk 480 

Messenger 180 

In all , 8 employees 9, 220 

CoUectors of internal revenue: 

Three collectors, at $2,000 each 6, 000 

Three collectors, at $1,500 each 4, 500 

Two collectors, at $1,200 each 2,400 

Two collectors, at $1 ,000 each 2, 000 

Four collectors, at $960 each 3, 840 

Collector 900 

Five collectors, at $780 each 3, 900 

Two collectors, at $720 each 1, 440 

Eleven collectors, at $660each 7,260 

Two collectors, at $600 each 1, 200 

Seventeen collectors, at $540 each 9, 180 

Nine collectors, at $480 each 4, 320 

Clerk in collector's office 1, 000 

Two clerks in collector's offices, at $900 each 1, 800 

Clerk in collector's office 840 

Four clerks in collector's offices, at $600 each 2, 400 

Seven clerks in collector's offices, at $480 each 3, 360 

Three messengers in collector's officee, at $300 each 900 

Three messengers in collector's offices, at $240 each 720 

Two messengers in collector's offices, at $120 each 240 

In all, 84 employees 58, 200 

Total, 160 employees 154, 920 

Contingent expenses: 

Blank books, stationery, furniture, office supplies, cablegrams, 
printing, traveling, and other necessary expenses, including 

internal, revenue stamps 6, 500 

Poetaffe 5,000 

Traveling expenses, bureau of accounts 2, 500 

Traveling expenses, bureau of municipal finance 1, 000 

Traveling expenses, internal-revenue agents 10, 000 

Stabling, ehoeing, and care of horses for internal-revenue agents. 9, 000 
Compensation for securing and preparing maps and data required 
for the assessment of property and the preparation of tax rolls, 

tax receipts, etc 4, 000 



BBPOBT OF THB OOVERNOB OF PORTO BICO. 189 

Office rent, coUecton: 

Aieciboftnd Ponce, at f 120 each; Gnayunaand Agiuulillft,M$90 

e*ch; Vieques, at $40 $460 

InaU 138,460 

TotJLl appropriation tot the troMury department 193, 380 

Aueutd voiiu of property in Porto Rico, fitcal yrar* ending June 30, 190t-t908. 

[Fnan tkz loUi cometsd to Janiur; 1. 1(107, lor Tcara 1003-11)07, unonllng to rolls M Bnt prapand 
FlKAl ysttr BDdlDg June 30— 



iftoi^to 



oS«'bm>>" 



1,337,680 



l,73»,«l 
3,081, OSS : 

»u,eeo 

<U.8ft4 

e«i,M> 

1,«6T.S1V : 

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fi7s,as6 



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l,Tt3,3U 



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i,eBfi,«M 
2,«a,irB 



2.H8.X 
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i.ee£,ii 



1. 104, «» . 
1,250,781 . 
1,800. IM . 
1,026,544 



387,340 
217,178 
64^,373 



SftbvwOntDde... 



San Lomnio.. 



1,120,084 

1,041,703 



.031,648 
'0&8'bI6 1 



. 2,37S,077 
474, S44 
710,758 

lil5l]088 



604.540 

3, 387! 530 
473,600 
751,052 
,503,648 
,172,045 



2,317.080 ; 

750^ 114 
1,738,805 
1,<»7.«53 



16,049 >e,oie,8&i) je4.o43,o6o t 



? OP THE GOVERNOR OF PORTO RICO. 












HiiiiJIiiiJ 



REPOBT OF THE OOVEBKOK OF PORTO BICO. 



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EEPOBT OP THE GOVEBNOB OP POBTO BICO. 

Total (uieutd ivlue of real property 
[Comcted u toUowi. igtH-i. to June 30. IVX; ItOt-O, 



Adjuntu 

Agiudlllk 

AbumBimdu. 
AJbonlto 

Barronqultaa . . 

C«boRo)o.... 

Carallna 

C«yey 

Clales 

Cidra 

Coroia] 

Donda 

Filardo 

OturanllU — 





ie» 


ta 


303 


KT,240 


177,643 


C 


910 


90 


1065 


tlOl 


537 








299 


66,020 
63,670 


72,919 

70 648 


! 




36 


3,465 
3 455 


121 


3H 
633 






laoB 




S49 


8;647 


10 496 




094 




2S» 




081 






1 


429 


13|*37 


11,746 
14,866 


24! 
346 


496 


1 


l%\ 


la 


016 








« 


049 


238 720 


2847«« 


7( 






4^338 




314 




1906 


s 


a 


g:SS 


& 


s: 


Ml 


82 

80 


1)586 


t 


076 










40,306 


40,566 


1 








a 


716 




IMO 






37 344 




07S 


69 


17)509 




638 




1907 


270 


36; 310 


35 500 




200 


50 


24)096 


131 


803 








73,476 


73,726 


310 


32 


24,852 


61 










78 786 


76836 






23 907 




380 




1907 


60 


78 Wi 


78 416 






66 093 


6: 


558 




lOOS 


S3M 


87,011 


02,366 


312,582 


00 


30 




627 






< 


997 


87 336 


92,331 


421,926 


52 




loi 


216 








Oil 


91, Ul 


96 599 


426,075 


52 


2,330 


97 


870 




1906 




813 


621,820 


761833 




06 


18,175 


469 






1906 


12 


807 


822,378 


751,276 


750)^ 


33 


13,619 


40; 










998 


639,271 


772,289 


813,938 




13,799 




sat 




1906 






87 836 


103,168 




37 






647 




1906 


11 


1S2 


S7,1S6 


102 318 


219)830 


33 


20 


111 


133 




1907 


U 


712 


88,791 


104,603 


261,150 


64 










i9as 




OM 


21,648 


22,eu 


326 




6,425 




743 




1906 




8M 




18, W5 


326 


30 


3905 


« 


«1 




1907 




0»« 


18;421 


19,616 


326 




5 426 








IBOS 
190S 






28,436 
27,785 

412)012 


18,435 
27; 785 

Sli;i31 


120 
102,239 


09 


2.365 

IS 

1,965 


3a 


013 
100 
666 
















■""m 


m 






« 


370 


302,543 


487,913 


236,331 
















406 


601,868 


003 394 


340,234 




l)647 




Oftl 




190S 


886 


89,373 


70,068 


338,608 


00 




311 


639 




1906 


S6S 


87,868 


88,723 


474,552 


78 


290 


31! 


ig 








70,686 


71, on 


481,546 


00 










728 


319,648 








22,893 




026 




1906 


726 


327,570 


sag; 298 


0l)5ffi 




26 779 


29] 


31J 




1907 


1,108 


472,732 


477,260 


206,100 


77 


83,503 


31< 








580 




27,660 


45,886 




13,660 




073 




1906 


S80 


201485 












438 




1907 


200 


33,480 


33:720 


59) 038 




9)734 


UK 


742 






2220 


158,220 


180,440 


281,389 


29 


SO 


341 


674 








220 


155,586 


157,806 


382,149 
















2% 


184,580 


188,780 


381,804 




960 




760 




1606 


2 


£36 


201,780 






76 


34,011 


itr. 


946 






21 




199,417 


zia'.m 


4)610 


86 


39,743 


167 












210,757 


231,907 


4,610 




63,132 


185 


096 




1906 


1 


066 


74 240 


76,895 


635 




2 310 


102 


324 










85;802 


87,107 


725 


70 


2)186 


103 


351 










79,992 


82,172 


676 




4,483 


103 






leOG 


'200 


15848 


16,046 






42,663 


tB 


627 






80 


16;g21 


|:|i 


1)^ 
1,650 


35 


38 806 
68,368 


,i 


1 






190S 


a, 767 


m[B77 




49,007 




100 


378 








2^612 


186,566 


1S»;067 


48,007 




130 


371 






laOT 


2,411 


183,313 


186.726 


34,610 


41 


160 


369 


Ml 




1905 




ags 


28.880 


1,380 


86 


31,857 

39,682 


s 


883 








leoT 


aw' 


30,570 


38;879 


1)400 


86 


84)776 


m 


S5B 




igo6 




28,940 




2,045 




707 


86 


406 




ig06 




^563 


31)208 








88 






1 


i;B76 


29;079 


30,655 


1)915 


86 


936 


91 


698 




33i' 














919' 






S31 


8^776 


9)306 














leos 




10,383 


li:54S 


""ii2.W 






14: 


367 




1906 




11 708 




200,6X1 


3)750 




Hi 


800 




1907 


'79i 


17,873 




210200 


2 530 




138 


984 




1906 






107.647 


387,669 


710 


100 


474, 


77» 




1906 




217,' 286 




605,460 




100 


416 


874 




1W7 


i;23i 


227, B2S 




676,003 




20 


373 


966 




1906 




390, SSO 


3S0,8M 


613,008 


46,516 


1,606 


600 


8SS 




1606 














410 


198 




1907 


482 


418! 354 


418)838 


76o)6«e 






430 






1606 


4. 338 




44,711 


213,335 


128)881 


1)100 


110 






1606 








216,860 




1,070 


UB 


681 




1607 


i 


766 


39;i63 


44)918 


242,830 


126)302 


700 


112 


690 



REPOBT OF THB GOVEBNOB OF POBTO BICO. 



iff mtimeipalitiei and t 

to Jane 30. ItOS; l<IOt-7, U 



Sspumbst 30. Itm.] 



' 






11 

3S.«S« 
34,131 

as 
li 

11 

|| 

2i;ss2 

42'«X> 
41,4e2 

11 

Is 
lis 

m:om 

M,867 
18, 303 

ss 

i 

48,303 

as 

18,217 

7BS01 
S,a6G 
31,003 

31,47i 


■1— ConttniMd. 




84. 604 
128,241 
175, EM 

■S;i! 

38,100 
33.348 

!:S 

1.780 

li 

181.330 

II 

la 


i 

58 

90 

1 

00 

: I 

SB 

88 

83 

90 

81 

1! 7» 
90 

SO 

01 

89 

1; 73 
41 

2 

27 

1 

ea 

14 

37 

7 

*i 

I 
^ 9 






■ 


braih. 


Wa 






1 

88 

i 

■■!;!»■ 
'■1 

■ 1 

'soo 

i;633 

""m 

2 

040 


45 

M 

E 

SI 

s 

M 

a 

4ft 
90 
90 

11 

1 

30 
41 
40 

31 

47 

90 

98 

78 

98 

30 

H 

07 

43 
98 

W 


"mi' 
"ioo' 


•144,038 
110 044 

119,448 

1^ 

4o;3ie 

38,834 
37.840 
17,818 

ftS 

32,329 

as 

80,841 
30,149 

30,888 

H 

14,087 

11 

48,809 

7«)01 
07,71 

88[390 

S;S 

as,2M 

as 
li 

3o[i8a 

87, OM 
03,338 
lt,BU 
10,144 

30^641 
40 110 
4D;ilt 

11 

3ft 806 










1,147.928 




























Is 

!b.S3S 




8441881 


























B50 




IS 

■jlsio' 

to 

Ml 




|""ms' 


2^188 


SiffiilS 

3,744.488 
8,039.833 


































34^701 






1.800 

II 

80)SGe 
73,019 

ai',917 

11^310 

|;S 

107' 040 

^;S 

13^878 
25,507 
45,001 
60,377 

400 

""ii'sio' 

ss 

ISO 

IfSS 

wlsio 


















^■S 


as 

2T.«23 


3,440 
3 440 
3,440 
U,46(> 


!;8^i?2 


















a» 




ao 




ifii 










201 














mo 








































































































10 










\ 




170,588 








00 
1^303 

8,378 

10, tee 

8,814 

la 

Nl,322 


■i;i« 

1,000 

a,47s 


11 

18[4I» 
101,fl«0 

I24i074 

e3;»fla 

88,104 




7, SOS 

&Z 

46; 8» 
48;03S 

40,900 
38,883 




1™ 

1,257,737 

1:8^; 108 
















3.700 

!:| 

i.wo 

800 


'i'.Hb' 

1,110 
258 
4N) 
4{0 


10,030 
11,760 
48,100 
148:304 

230, M3 
KB, SAB 

li 


308 

488 
1,3« 


608 
881 

445 

204 
047 
































60,8711 













153 BEPOBT OF THB OOVEBNOB OP POBTO EICO. 

Total auetted vaUu o/real proptrts 6y 



Qunbo... 
HallUa... 



Lu Uarlu 

Loiu 

Maiutl 

Ukricao 

lUunabo 

Moo» 

Uorovt) 

Naguibo 

NsranJIto 

P>tUlu 

QnebnuILIlu... 



RloPledru... 
SBbuaQnuMto....] I 





















































iZ 










































34,S10 































































11,043 

2»,e4t 

33,190 



1S,3« 
19,301 
g|,3Sl 

131,480 
314, M3 



82.330 
W,«S3 
96,423 



4S,T4Z 
«,1S 
(8,717 
U3,5Sg 



BEPOBT OF THE GOTEENOE OF POETO RICO. 
munidpMtiet and eUuta — Continued. 



Rural— Condniwd. 



164 BEPOBT OF THE OOVEBKOB OF POBTO BICO. 

Iblol atteued vatve of real property by 



raS 



Cun, CoOie. 



Tub Bsfa 

TruJUloAltD. 

Utiuido 

Veg» AlU, . . . 

Vleqwi 

Y»a™ 

R^nmi' 



71, (» 

«o,us 

108,187 

K,93a 

13, 8» 
IB, 677 
4S,eS7 

«,«» 

tt,B23 

47,48S 
11, lU 



1S,3SI , 

i7,zia : 



321,478 . 
8KI,0D3 . 

802.187 



11, SIS 

8ie!l>37 

3S3[7ee 



7a. 9W 
48S,ISH3 
449, M7 



RBPOHT OF THE GOVEENOR OF POBTO RICO. 



muntctpoliftM and eliute* — Continued. 



Runl— ContluaM]. 



BuUdtnga 

chlner7. 



n 41, £31, 300 

'0 ^,wa'.b\i 



156 



REPORT OP THE GOVERNOR OF PORTO RICO. 









1 



^ i 

^ I 

1 S 

S. S 



I 



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JO S 



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M I I 



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ISSiSS : i : i i ;§a»§§M§ii 



QO^CO . . t . . . 



fHio t*r*" 



■ ■■••■ 



i^ ^ •» 

8*« 



§ggStg3g|^g|g!:^^S8s3^S^S^g§g^SSS'^«'^SSSgg§§§iSSS 



IS|89283Sfftes§ggs28||g88as§ss5§§§8gg§g|| 



M CO CO 



s 



coco 



8 



SSsSSSiig 



•-«C«»-I 



9SS 



o o o o r« «o r» oo r« V^eo ci « >o «o oo r« «Or^M!9>-«oo»^^ ^*o >o lo o r*n>^*'3^«ocD« 

v^^4«-<« (ni^rH eOPQCQ<-4vi4 01 C4 C4 i>H ^H •-• i-i ^ .H 



B'-"'-¥8saV8ss»s22"assas*8¥s¥a2S32a»a2s^^ 



•^•Ni^ cocoes r-M-^e^ 



^i»«o^ v«< 



Sii§§§§§sBII§gi§S§iS§iSgi 



ca^^iH^c«ao«or<* us^^rHii ac»c&r»t>» 



« .^ » 



99 



C0OgOO»C' 



M a» »C C4 M o ■« o 



■*o£a 

•-< »^ ■'r 



§§i§§i§§§iiii§§i§i§i§§§§i§§i§i§§i§§§§§§ 



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3 






:3 



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5 



5 5 



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o 

& 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 



157 



g8§§§§§3S§§g§i§l§S§§S§gi 



i§3Sg§§§S§§Si8SS§g§§S§§S§l 



§g§§i§s3§S§l§igiSS§s§§§g 



SSg§§§§§§§iSS§SI§gSs§§§s§§ 



•-(vHeiMMC) 



Siig§s§sgs9i§i§§g§ii§§§3 



Sg§l§5i§g§§§3S§i§Sgg§l$giE§ 



3aSg^^«83Sa88S!Sgg|a83ISS3 



aa3SSg§§^§|St:es3S88S§|||tsSS 



ig§i§§§§s8S§IIS§§§28ii§§ 

assaauas^asas -sas"« — • 



338i§SS§S3SSa§$g§ail§g||iS 



• So 99 00 



nss - : : : : : 



§388|§8aa998aS8||g|8S«998 



SS»SS3§§SgS2SS§S8§§SsgSgS§ 



§§§i9S§liS§8§aSI2gSSSi§l 



38eeeg8ggs§§gs§9S339§S§igs 



S§§ 



$gSI3g 



»-«»H«> 



^ "^.j* ^ ^ •% 



88 



888SS|§i|$§l:8S§S§§§§§§ 



» Ok ^ « » "^ »> .^ .• » -f^ _ •» . ^ _^ •» J* ■» _■» as fH ^ M M ak ■» 

isssaasssssa-'-'-'asa'*'-**** 



"••«»ssaajf8aa3S»'-»ss2assasss 



ii§S§§§g§Sis2§S§i§§§§S§S 

^ ^ w» ^ J» ■fc -^ ^ "k -?'_J» ^_J*_ •* •* aw •* Bfc as •» «^ a« flh a^ 

S99!«99aa«SS!::SS3SSSSSS;Csa 



§§ii§§§$gg§gsg§§sii§is§sgi 

SZ8988SSS98S!:eeS33 






S§§§3§g3a§§3SgS§SSi§i§§slg 

^ ^ *-4 iQ 00 £0 ^ g Ok to 01 U) <0 « atTOft •-• 04 <^ 04 1« e^ kO 6^ C<l C4 



«^ a^ •» »k a^ •• «« 

^4 akcoo«aoa»i« 



QDaDwOcoooMeoeooBeocQ 



wtw^f*e*ot^ 



umnHMm^ 



nssssn 



e«e« 



_ _m t _P ^ _a » 

M A A 



i§§§§§ii§i§§§§§§§§§§§§§§i§§§§§§s§§si§§§§§§§§§§§§s§§ 



V^MB^^M^^ 



^^' V 



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6 



01 

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8 

o 



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o 



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^ 






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d 
O 



o 

a 



n .3 



158 



BEPOBT OF THE OOVEBNOB OF POBTO IQOO. 



'^ 8.1 



O 
4* 



§§i§§§§ss&gs§§s§§iiSiSi§s§89§sssi9ss§ii8ai 



'^V''^ 



3l« 









s§i§i§§§i3isg§§§ss3§§iS3SsggsiSi$5§ss9§fi 



•o 
9 



CO 






3 



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Pi 

I 






m 



3S8 



M 



05 1^ 9> • • • • • •9i^nS 

9SSS3 : : : : 



esNct 



|||SSSHgg&3|gS§§$9i9;3t;SSS°<"-S3S9Sa8'°«gSgS33 



iiiis§5§§§a§§§iigi§ssgs§s!«»8ss§§s§§3g§sggi§ 



I 

I 



I 



•^ ^ •« 

ncoeo 






t-4 f-i CO CQ d 04 



i§§§a3§§§s§s 



o 






I 






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5 






i 

9 



!:3SSSSSS5SSS'""'3SSS&S:»'«''SSSISS3S3!;3^SStSS3SSS 






;$Si§iii§ggiS§gRii§S§§§§§il§i§§i§§§ig§gl 



OAAvH^HCD 









fH rH rH fH -«4 ^1 cA ^^ ^^ ^4 



e 




I 

I 



iiii§§§s§i§§i§§i§§ii§i§§ii§i§§§§§i§i§§§s§i 



M 



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4 

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BEFOBT OF THE GOVEBNOB OF POBXO BIOO. 



169 






0»OQ 



sss§i§§sii8g§^§3Siisi§s§i§s§i§iis§§3§§si§§ii§ss§si§§ 



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C4 



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gtggeoeoco 



§§§ 



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aa-gs3sgg2§s8ssisss2ss|g8S8agS888sa83>ssas2888RgaasB 



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160 



REPORT OF THE GOVERNOR OF PORTO RICO. 



73 
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PC 



! OF THE QOVEBHOB OP PORTO BICO. 16 



nm 



EiMlill 



-Uii LU LiU LU :ii m: ' ' 



Lij LU LiU LU ;ii m: : L 

i 15:3 i ; ;=:: i ; ^ | ; Isjs : i b:: i ; ;;:: ; ; ;|:3 
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i ;SsSS i ;;:5: i ;:;5° ; :3sa5 : 133" ; Mi- 



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: : " ; : : 



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MiKmliMiMH®N:PN|iNi 

liiyip^MygnMiSMis^'MM^MgSy 

Ipii IIP lyi I ipM :pP? IIP i^ 



t i 1 M 



162 



BEPORT OF THE QOVEBNOR OF POBTO BICO. 



a 









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BBPOBT OP THE GOVERNOR OF PORTO RICO. 



171 



Orois receipts and disfnirsemenU of municipalities^ by items, for fiscal years ending June 

SO, 190S, 1904, 1906, 1906, and 1907. 



ADJUNTAa 






Caah an tiand begtnnliig of year. 

BBCKIPT8. 



Ocnenl property tax , 

Behooltax , 

SxciM tax (muniolpal quota) , 

TaxM levied prior to Juy 1, 1901 

Indiut xial and oonunerdal Hoenae taxes . , 

licenses, permits, and certificates 

Mmilcinaf property , 

Court fines , 

Insular loans 

Miscellaneous 



Total receipts during year 

Total receipts, Including balances on 
band beginning of year 



DIBBUB8BMKMT8. 

Oerttfloates of indebtedness 

Insidar loans repayment, principal and 

interest 

Administrative expenditures 

Lifting 

Public works 

MalnteDanoe productive properties. ..j... 

Charities 

Fubtto health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Givn register 

lOsoellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1003. 



S3. 92 



3,792.17 

634.71 

3,312.18 

24.76 

1,137 86 



1904. 



t374.83 



297.06 



0,240.63 



0,253.55 



2,337.80 



1,57&40 
171.46 
113.42 
06.66 
480.40 
013.06 

1,737.87 
775.27 



343.60 
220.00 
100.61 



8,S7&72 



374 83 



7,856.46 
1,474 55 
2,15&06 

180.22 
1,147.40 

12425 



332.02 
■ "".'61 



13, 282. 57 



13,657.40 



1,302.30 



2,748.70 

233.28 

120.00 

253.30 

711.32 

1,306.33 

3,366.30 

1,430.05 

836.71 

204 40 

300.00 

43&86 



13,355.73 



301.67 



1905. 



1301.67 



8,306.34 

36&14 

432.23 

7.56 

1,038.60 

64 50 

14420 

331.46 



10,783.02 



11,084 60 



1006. 



S14 42 



11,881.88 
247.77 



863.60 

16.00 

237.25 

176.26 

15,000.00 

2.00 



28,414 66 



4,139.24 



1,133.32 

146.88 

43.34 

70.70 

218.00 

350.38 

3,180.61 
648.18 
680.82 
10475 
125.30 
120.66 



11,070.27 



14 42 



6,155.63 

3,460.00 

3,601.05 

410.62 

670.06 

318.60 

1,100.85 

3,108.00 

3,842.80 

1,416.00 

1,774 65 

67.25 

604 61 

600.72 



27,208.73 



1,220.35 



1907. 



81,220.35 



14,700.60 
178w51 



1,107.30 

13.75 

22437 

221.72 



68.28 



16,613.71 



28,420.06 i 17,83406 



1,603.33 

2,553.49 

603.16 

260.00 

230.00 

647.77 

1,37417 

4,248.36 

1,440.60 

1,546.68 

11425 

240.00 

178.78 



15,042.47 



2,701.60 



AGUADA. 



Cash on hand beginning of year. 

BBCBXPT8. 



GeDeral property tax 

School tax 

Bxcisetax (municipal quota) 

Taxes levied prior io July 1, 1001 

Industrial and commercial lionise taxes. 

licenses, permits, and certificates 

Munldpal property 

Court fines 

Insular loans 

lOsoeUaneous 



125.02 



1,826.00 
184 41 

1,813.11 
308.89 
261.60 
221.00 
155.39 
242.95 



8.64 



Total receipts during year | 5,112.88 



Total receipts, including balances on 
hand beginning of year | 5.137.00 



10.04 



2,372.66 
233.26 
1, 157. 46 
1,623.49 
371.00 
118.60 
167.82 
213. 57 



2.88 



$38.77 



5,460.84 
605.15 
234 72 

1,202.60 

301.00 

43.60 

230.62 

103.45 



32.60 



6,100.64 8,212.47 



6.161.58 8,251.24 



131.08 



6,181.48 
722.56 



2427 
360.60 

18.00 

160.61 

236.80 

4,000.00 



11,093.22 



11,724 30 



84,029.90 



7,283.25 
58438 



845.80 
10.75 

27400 
8&35 



2434 



0,110.87 



13,140.77 



172 



BEPOBT OP THE GOVERNOR OF PORTO RICO. 



Gto88 receipts and diBhunemenU of municipdUtieSf by itemSf for fiscal years ending June 

30, 190S, 1904, 1905 y 1906 y and i907— Continued. 



AOnADA^-Contlnaed. 



Item. 



DISBimaEMBMTS. 



Certificates of IndebtednesB 

Insular loans repayment, pilxuslpal and 

Interest 

Administratiye expenditures 

Lighting 

PudUo works 

Maintenanoe productive properties 

Charities 

Public health 

Edooation 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

BClsoellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



$£02.60 



1,581.63 

124.32 

17.83 

42.00 

186l66 

61&62 

739.31 

1,010.26 



25.75 

138.83 

60.26 



5,136.96 



,94 



1904. 



$63&83 



1,572.61 
135.12 
126.38 

3&00 
241.63 
624.06 
068.09 
915.07 
710.23 

63.27 
135.25 

67.47 



6,122.81 



38.77 



1905. 



$706.68 



2,542.64 

167.05 

64.16 

68.60 

245.20 

703.15 

2,007.62 

1,061. 45 

437.65 

62.82 

75.60 

75.84 



8,220.16 



31.08 



1906. 



$738.13 



2,249.85 

210.00 

14.57 

73.60 

360.48 

907.66 

2,132.70 

486.50 

34430 

83.00 

16.00 

77.71 



7.604.40 



4,029.90 



1907. 



$1,237.00 

912.18 

1,704.60 

290.00 

2,319.57 

66.00 

302.84 

464.91 

2,091.04 

606.77 

496.04 

41.98 



26.25 



10,361.27 



2,779.60 



AGUADILLA. 



Cash on hand banning of year. 

BKCBIPTS. 



General property tax 

School tax 

Excise tax (municiiMLl quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municlpaiproperty 

Court fines 

Insular louis 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances on 
hand beginning of year 



DISBUBSEMKNTS. 



Certificates of indebtedness 

Indebtedness annexed municipalities 

Insular loans repayment, pnncli>al and 

interest 

Administrative expenditures 

Fire department 

Lifting 

Public works 

Maintenance productive properties 

Charities 

Pubhc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



$5,303.35 



6,181.77 
126.18 

3,787.00 
761.60 

1,633.60 
966.30 



1.10 



17,760.85 



17,750.85 



2,970.80 
331.30 



3,133.00 

75.10 

538.93 

517.22 

624.00 

1,794.62 

1,955.90 

2,406.60 

1,518.58 



Total disbursements during year. 
Balances on hand end of year 



195.25 
423.41 
370. 2,3 



$996.91 



5,641.68 

970.28 
3,323.78 

206.00 
4,054.96 

281.13 
1,883.42 

797.81 



17,161.08 



18,156.99 



1,990.13 



3,251.93 



16,754.94 



99&91 



664.00 

497.48 

682.96 

1,866.63 

2,306.13 

3,482.84 

1,347.21 

601.96 

29.60 

461.70 

266.54 



17,309.03 



847.96 



$847.96 



9,617.19 
953.32 
670.82 



3,410.60 
172.00 

2,766.34 
132.32 



$512.30 



7.828.42 
889.02 



4,164.00 

247. 10 

3,213.19 

466.49 

12,000.00 

60.00 



17,712.49 



18,660.45 



3,621.17 



3,353.18 

6.00 

550.64 

421.21 

424.00 

1,431.64 

2,029.70 

3,654.41 

916.46 

1,218.06 

11.00 

396.66 

105.05 



18,048.15 






512.30 



28,868.22 



29, 37a 52 



3,930.06 



2,752.48 

3,994.22 

55.00 

998.79 
2,115.73 

660.00 
1,541.14 
2,613.82 
2,740.26 
1,209.17 

733.21 
30.00 

442.46 

426.42 



24,042. 78 



5,327.74 



$5,327.74 



9,167.28 
1,024.51 



3,967.89 
94.35 

2,881.64 
335l30 

2,000.00 
16&65 



19,629.60 



24,057.34 



3,005.95 

66.00 

839.51 

587. 6B 

537.00 

1,610.00 

1.632.30 

2,880.91 

1,338.46 

38438 

1.06 

266w85 

623.25 



16,757.20 



8,200.14 



BEPOBT OP THE GOVBKNOB OF POBTO BTOO. 



178 



Gross receipts and disbursements of mumdpdliiieSj by items, for fiscal yean ending June 

SO, 190S, 1904, 1905, 1906, and i907— Continued. 



AOUA8 BUBNAB. 



Item. 



Cadi on hand beginning of year. 

XECKIPTS. 



Oeaeral property tax 

Sdiooltax 

Exdiietax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial Ucenae taxes. 

LioeoiseSf permits, and certificates 

Monicipar property 

Court nnes 

Insular loans 

Hiscdlaneous 



Total receipts during year. 



Total reoripts, including balances 
on band beginning of year 



DI8BUB8KMEMTS. 

Certificates of indebtedness 

Insular loans repayment, principal and 

Interest 

Administrative expenditures 



Lifting. 



)lic works 

Ifaintenanoe productive properties. 

Charities 

PnbUo health 

Education , 

Courts and penal institutions. 

Road funds 

Traveling exx>en9e8 

Civil register 

Misoduuieous 



Total disbursements during year. 
Balances on hand end of year 



1903. 



S34.24 



1,161.25 
154.20 

1,309.01 
478.06 
198.44 
184.11 
490.21 
172.00 



21.82 



4,229.00 



4,263.33 



207.28 



1,364.61 

39.97 

39.75 

71.11 

250.11 

486.67 

626.50 

V38.60 



67.64 

72.87 

160.16 



4,025.27 



238.06 



Fiscal year ending June 30— 



1904. 



$288.06 



1,491.17 
287.71 
872.69 

60.45 
335.60 

79.40 
655.00 

72.85 



3,844.77 



4,082.83 



374.32 



1,414.02 
39.91 



60.00 

75.56 

156.97 

664.75 

768.21 

222.65 

6.76 

91.00 

210.06 



4,073.19 



9.64 



190& 



10.64 



1,864.89 
229.97 
176.96 
335.72 
520.00 
100.40 
684 76 
109.00 

4.311.67 
44.16 



8,386.64 



8,396.18 



294.60 

873.26 

3,146.06 

99.90 



109.40 

301.88 

1,231.11 

732.27 

1,315.81 

162.68 

23.05 

102.00 

69.44 



8,396.18 



1906. 



$4,188.11 
471.46 



228.68 
634.00 
168.00 
732.00 
166.76 



224.86 ' 

I 

6,803.76 I 



6,803.76 



474.70 

1,072.14 

1,651.68 

66.86 

583.08 

00.85 

223.76 

610. 57 

1,340.62 

288.22 

327.50 

48.60 



206.51 



6,803.17 



.58 



1007. 



$0.58 



4,360.61 
600.06 



1,125.74 

64.25 

023.75 

236.60 

6,000.00 
353.05 

12,663.86 



12,664.44 



406.08 

3,462.07 

1,013.77 

200.03 

21&79 

87.76 

366.69 

1,452.00 

1,602.34 

370.86 

166.00 

60.00 

23.26 

193.54 



10,514.86 



2,040.58 



AIBONITO. 



Cttfih O" band bfwlTiTilnff of ypAr 








$195.86 


$11,447.41 










BXCXIPT8. 

General nroDerty tax 


$2,082.76 
423.27 
1, 472. 09 
44.72 
606.75 
605.50 
582.75 
612.33 


$2,706.94 
636.17 
085.55 


$4,077.51 
661.47 
190.70 


6,240.95 
631.60 


6,327.01 
737.99 


School tax . , 


Excise tax (munidnal quota) 




Taxes levied prior to July 1, 1001 






Industrial and conrnieidal license taxes . . . 

Licenses, permits, and certificates 

If nnlrtpa' property 


049.00 
36&50 
738.12 
623.06 


751.25 
215.70 
747.26 
279.15 


1,054.25 

265.50 

1, 120. 75 

240.35 

10,000.00 

56.37 


1,440.61 
136.25 

1,238.75 
502.76 


Court iiTVM . . 






If iWf^llanflOU" _-,._. . 


1&35 


12.60 


128.20 


147. 71 






Total receipts during year 


7,148.42 


6,769.04 


7,851.23 


18,627.67 


10.531.97 






Total receipts including balances on 
hand bennning of year 


7,148.42 


6,769.94 


7,851.23 


18,823.53 


21,979.38 





If4 



BEPORT OP THE GOVBBNOE OP POBTO BICO. 



Oto»8 receipts and disbtarsemenU of munieipeditiet, by itemgy for fiscal yean ending June. 

SO, 190Sy 1904, 1906, 1906, and 1907— Continued. 



AIBONITO— Contlntied. 



Item. 




Fiscal year ending June 30— 




1903. 


1904. 


1905. 


1906. 


1907. 


DI8BUBBSMENT8. 

Oertiflcates of Indebtedness 

InsolAT loans repayment, principal aiid 
interest 


$601.31 


t5ia66 


8024.44 


8644.69 


S6SB.00 

1,298.68 


Administrative expenditures 


2,130.26 


l,7ia26 


1,722.11 


2,020.66 

62:20 

213.42 

209.96 

9a 00 

79a 00 

82&00 

l,7iai6 

66a 80 

82L63 

&75 


2,204.00 


Fifp department. .* 


T,i(rbtfv\Er 


60.43 


126.00 


206.00 

99.20 

23a 12 

641.89 

760.00 

1,836l16 

1,131.44 

429.12 

62.20 


399.63 


PubUo works 


3, 64a 86 


Maintenance productive properties 

Charities 


90.60 

304 41 

602.60 

1,428.78 

1,076.20 

32a 40 

422.48 

16400 

6a 00 


72.00 

7iai8 

614.19 

1,26^66 

1,167.34 

88&22 

7&60 

144.00 


191.00 
1,21434 


Public health 


1,06460 


Bdocation 


1,987.40 


Courts and penal institutions 


918.36 


Road fund*? 


668.78 


Traveling expenses 

Civil register 


l&OO 




14.00 


84.84 


67,27 








Total disbarsements during year. . . 


7,148.42 


6,709.94 


7,666.37 


7,378.12 


14,102L86 


Balance* on hand end of ymr 






196.86 


11,447.41 


7,876.63 











Af^ASCO. 



Cash on hand beginning of year. 

BECKIPTS. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1001 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts Including balances on 
hand beginning of year 



DI8BT7S8E1IENT8. 



Oortifioates of indebtedness , 

Indebtedness annexed municipalities 

InBular loans repajrment, prmcipal and 

Interest , 

Administrative expenditures 

Police department , 

Lighting 

Public works , 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous.. 



Total disbursements during year. . 
Balances on hand end of year 



85, 44a 17 

869.05 

3,418.87 

366. 89 

2,016.60 

1,265.76 

1,624 48 

806.66 



18.00 



16^801. 26 



15,801.20 



1,069.42 
317.20 



3,463.29 

3a 47 

63a 34 

88a 02 

302.19 

2,187.77 

1,629.24 

2,468.54 

1,490.70 

606.60 

207.70 

332.07 

347.91 



15,765.36 



sago 



83&90 



6,707.48 
1,069.77 
2,182.71 

249.00 
2,480.50 
1,75405 
1,248.60 

308.02 



66.06 



15, 16a 19 



16,180.09 



1,295.50 



2,407.48 



439.26 
l,0g&76 

172.60 
1,601.00 
1,611.90 
2,6ia91 
1, lia 40 
1,429.28 

144 26 

253.32 
1,07a 92 



16, 17a 69 



26.60 



825160 



9,365.17 

1,14462 

442.60 



2,387.00 
605.25 

1,300.87 
273.49 



2480 



16,702.80 



15,728.30 



2,17L64 



2, 79a 83 



662.44 

312.60 

106.07 

1,622.05 

2,021.20 

3,585.00 

1,099.60 

70&00 

21.75 

249.80 

365126 



16,67L99 



66.31 



$6a31 



11,466.32 
1,27a 32 



1,68a 60 
16a 06 
992.00 
217.60 



2.00 



16,60a69 



15,763.00 



60438 



3,709.24 



670.69 

172.92 

617.65 

l,80ail 

2, 19a 38 

3, 66a 23 

1,19a 94 

873.99 

6a 83 

99.00 

315.00 



15, 74a 20 



12.74 



812.74 



16, 706. 40 
1,762.23 



1,676.20 

23.00 

791.25 

174 45 

io,ooaoo 

643.46 



3O,60a9O 



30,579.73 



57&«l 



3, 66a 85 
4,4ia65 



646.20 

7a 00 

96448 
1,87420 
3,807.75 
6,03a 40 
1,44a 22 
1,201.66 
6a 00 

472.64 
3, 17a 61 



27,253.18 
3, 33a 66 



BBPOBT OF THE OOVEBNOB OF POKTO RICO. 



175 



€hroi8 receipts and diBbursements of munieipaUtieaj by tten^, for JUoal yearn ending June 

SO, 1903, 1904y 1905, 1906, and i907— Continued. 



ARECIBO. 



Item. 



on hand begbmiiig of year 

BBCDPTB. 

Oeaexsl property tax 

Bond redemption tax 

School tax 

Exdae tax (mrnddpal quota) 

Taxes ie^iea pilor to July 1, 1901 

Indnstrial and oommeidal UoenM taxes. 

licenses, permits, and certificates 

Monlcipal property 

Court fines 

Interest on deposits 

lOsoeUaneous 

Total receipts during year 

Total receipts inclnding balances on 
hand beginning of year 

DUBTTBaBMXNTS. 

Bonded Indebtedness, interest 

Bended Indebtedness, sinking fond 

Oertlflcates of indebtedness 

AdndnistratlTe expenditures 

Fire department 

Ti ghting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

TraveUns: expenses 

Civil repster 

maoellaneous 

Total disbursements during year. . 

Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



$102,726.49 



13,086.45 

13,147.49 

1,85a 86 

6,324.71 

1,004.06 

4,847.50 

2,804.85 

2,823.40 

818.35 

l,3iaS7 

10S.00 



48, 49a 08 



151,2ia52 



9,ooaoo 
5,ooaoo 

20, 44a 64 
6,732.79 
2,446.06 

52a 20 
46,405.89 

233.00 
5,186.70 
4,841.82 
7,197.66 
2,303.77 
1,63a 10 

442.08 

4iaoo 

3,8ia23 



126,798.87 



25,417.66 



1904. 



1906. 



t25»417.65 



14,311.99 

11,78a 06 

2,57a 75 

4,087.97 

8X13 

4,741.00 

1,574.27 

8,064.77 

1,262.25 

827.00 

4a 77 



48,788.07 



74,20a72 



6,ooaoo 



4,724.21 
,91 



27,962.81 
6,730.60 
5,012.62 
4,325.26 
6,583.75 
2,493.12 
1,967.69 
126.56 

seaoo 

1,116.80 



66,201.41 



5,909.31 



S5,90a81 



20,007.80 

15,08&01 

1,961.72 

818.78 

888.90 

5,161.50 

1,87a 37 

9,87&ao 
eoaii 



93.00 



64,74&96 



70,66&20 



6,ooaoo 
io,ooaoo 



O* 604. 64 
1,685l66 



4,040.26 
7,86a 21 
6,965l54 
6, 78a 74 
11,147.80 
2,067.84 
2,324.86 
214.64 

5iaoo 

896.04 



67,006.15 



3,567.14 



190a 



88,567.14 



30,007.06 

14, 96a 96 

3,217.20 



97.25 

5,276.50 

2,308.28 

14,112.00 

712.00 



888.87 



71,683.70 



75, 06a 84 



6,ooaoo 
5,ooaoo 



0,048.06 
1,34a 48 



8,486.88 

8,064.70 

7,78a 67 

7,681.71 

10,721.06 

8,100.88 

2,461.06 

869.18 

86a 00 

900.28 



67,602.68 



7,488.16 



1907. 



17,488.16 



43,087.21 

17,768.82 

3,456.16 



6,228.60 

841.60 

17,218.85 

404.50 



1,204.26 



90,133.06 



97,621.24 



6,016.00 

5,ooaoo 



8,808.49 
1,485.70 



6,846.66 

8,966.90 

8,890.77 

5,651.91 

14,061.60 

2,571.98 

l,7ia47 

321.04 

72a 00 

943.19 



69,975.66 



27,646.59 



ARROYO. 



Cash on hand beslnninsr of year 






■ 




16,238.47 














BBCUFTS. 

General nromrtT tax 








15,607.51 

621.06 

1,836.60 

17.80 

1,139.28 

431.76 

4,200.00 


6,967.75 


fWiool tax 








785.71 


TndufltrlfLl And f^ommevnlAl HnAnnA taxi^m. . 








1,960.66 


fJonnne*. permtta. and nAi^fl<^tAfl 








7a 90 


MuniollMl PTOMrtv 








977.90 


Coort nnf««. . 








439.56 


In'iilar loans 








2,000.00 


Mltmlianiffoas 








38.67 














Total receipts during year 








13.944.79 


13,281.13 












Total receipts including balances on 
hand besinninff of year 








13,944.79 


19,499.60 




,. 









176 



REPORT OP THE OOYEBKOR OF PORTO RICO. 



Gto88 receipts and dislmrsemmts of munidpalttieSj by itenu, for fiscal years ending June 

SO, 1903, 1904, 1906, 1906, and 1907-Oontiiiued. 



ARROYO— Continued. 



Item. 


Fiscal year ending June 30— 


1903u 


1904. 


1905. 


1906. 


1907. 


DIflBURBEMXMTS. 
f!ertl6'''ati»ii of IndAbtftdnAM. 








S488.76 

1,448.34 

47.68 

586.82 

423.95 

24a 00 

555.75 

1,117.88 

1,761.47 

834.40 

455.79 

lia50 


S452.59 


Administrative expenditures 








1,787.08 


Fir© department. 








Ugh ting 








676.14 


Public worka 








2,251.39 
213.78 


Maintenance productive properties 








Charities 








858.15 


Public health 








1,224.50 

2,350.63 

942.80 


Education 








Courts and penal Institutions 








Road funds 








506.26 


Travpllnff AYpAiiiiAS 








133.85 


Civil reffister 








240.00 


Mi<KM^Ilaneou9. 








184.96 


255.57 












Total disbursements during year. . . 








7,706.82 


11.841.19 




















6,288.47 


7.658.41 













BARRANQUITAS. 



Cash on hand beginning of year 










$482.00 














RECEIPTS. 

General property tax 








82,513.81 
299.39 
569.00 
181.02 
512.58 
136.25 


2,595.37 
306.08 


School tax 








Industrial and commeroial license taxes. . 








796.30 


Licenses, permits, and certificates 








71.00 


Municipal' property 








463.63 


Court nn^^'ii. 








72.05 


MiHCPiianAouH- . 






300.49 












Total receipts during year 








4,212.05 


4,606.96 


Total receipts, including balances on 

hand befiirtninfr of ynA.r 
















4,212.05 


5,088.96 


DISBURSEMENTS. 

Certificates of indebtedness 














238.76 

724.82 

08.40 

loaoo 

48.00 
192.92 
744.40 
802.16 
620.10 
201.11 
3a33 
29.05 


245.14 


Administrative expenditures 








445.33 


Lighting 








79.53 


Puolic works 








199.61 


Maintenance productive properties 








24&37 


Charities 








521.70 


Public health 








731.04 


Education 








864.66 


Courts and penal institutions 








718.85 


Road funds 








234.00 


Triivnlinpr ATpnTiflAa ... 








2436 


Miscf^Uaneon* 








123.39 












Total disbursements durinir year 








3; 730. 05 


4,432.97 











Balances on hand end of year 








482.00 


655.09 













BKPOBT OP THE OOTBBirOIt OF POBTO BICO. 



177 



Qtobs receipt and dMntnetnenit cf muwietpdliHe$. by UemBf for fiscal yean ending June 

SO, 190S, 1904, 1905, 1906, and ^907— Continued. 



BABROS. 



Item. 


Fiscal year ending June 30— 


1003. 


1004. 


100& 


1006. 


1007. 


Caah on band beginning of year 


133.86 


iea88 


$11. or 


1121.37 


C3. 44 






BBCBim. 

General property tax 


2,67&46 
477.78 

3,682.26 
470.43 
668.87 
3210.00 
6ia78 
342.07 


4,747.01 
874.70 

2,6ia62 
62a 03 
746.80 
1O&40 
622.12 
33&64 


6,662.63 
706.74 
600.08 

31.48 
627.76 
184 60 
63a 68 

27.00 


6,00410 
682.07 


6,200.50 
731 57 


School tax/....' '. 


Excise tax (mnniclpal quota) 




Taxes levied prior to July 1, 1001 






Indiutrlai and commercial iioense taxes. . 

Licenses, permits, and certificates 

Municlpalproperty 


638.26 

164 60 

202.26 

3a 00 


46470 

06.00 

273 70 


f!oiiit 47»«« 


24 00 


Insular loans 


3,000.00 
221.14 


M'"«pUanftons. . . 


3ia48 


4D7.10 


27.00 


208.21 






Total receipts during year 


0,730.08 


10,061.02 


8,26&86 


7,000.30 


11,001.61 




Total receipts, Including balances on 
band beginning of year 


0,763.88 


11,022.80 


8,267.83 


7, 22a 76 


11,11&06 




msBUBflCMxirrs. 

Certlflcates of indebtedness 

Indebtedness annexed munioipalities 

Insular loans repayment, prmripal and 
interest 


1,604.62 
2S7.66 


087.10 

eaoo 


066.86 
6a 00 


246.10 


361.04 




690.00 


AdministiatlTe expenditures 


2,066.06 
12&61 
18a 46 
246.00 
ftm40 
647.23 

1,67a 73 
014.66 


2,022.16 

68.37 

27.88 

144.00 

368.12 

1,341.00 

2,388.12 

1,604.70 

664.64 

104.37 

406.00 

447 


* 1,067.' 64' 
63.61 

loaoo 
oaoo 

487.17 
818.38 
2,162.04 
7ia30 
471.46 
140.00 
12a 00 
20.00 


2,611.18 

oaoo 

7&30 
108.00 

4oaoo 

1,047.60 

l,6ia07 

430. 4D 

406.04 

70.22 

180.00 

44 61 


2.080.88 


TJfrhtfnp ' 


110.00 


Pll1>||C wor1i;ii 




Maintenance productive properties 

Charities 


271.10 
633.76 




880.00 


Education 


2,803.66 
386.86 


Courts and penal institutions 


Road fflTirfii , . . 


86413 


Trav^Mng «xpm"4Mi 


306.66 

33a 00 

a 04 


40.28 


Civil register 


18a 00 


lCf"ceUanm>U9.. . 


18.00 






Total disbursements during year. . . 


0,703.00 


ll,0ia83 


8,146.46 7,107.32 


0.227.80 


B^iafKiMs A" hand end of year 


60.88 


11.07 


121.37 


23.44 


1,887.46 





bayam6n. 



Cash on hand beginning of year. 



SECXIPTfl. 



General property tax 

School tax 

Exdae tax (munid: 
Taxes ievii 
Industrial 

and certificates 
Ml 

Court 

Insular loans. 
Miscellaneous 



c (municipal quota) 

ed prior to July 1. 1801 

and commercial Uoense taxes. . 
koenses, permits, s 
!unlctpa f property 
mrt fines 



Total receipts during 3^ear 

Total receipts. Including balances 
on hand Dieginning of year 



10,373.07 



6,000.24 

810.80 

2,638.00 

1,688.16 
2,708.26 
1,031.60 



17.10 



23,263.10 



23,263.10 



1101.41 



8268.03 



11,738.01 

1,887.76 

3,606.68 

6.47 

2,626.75 

423.10 

4,270.76 

608.77 



60.00 



26,164.10 



16,81428 

1,016.05 

711.43 



2,663.26 
686.65 

5,110.36 
281.80 

6,420.72 
147.52 



34,553.06 



26,365.60 



34,811.00 



8285.80 



17,370.23 
1,030.14 



3,030.30 
77431 

5,065.00 
768.31 



102.73 



21162— S. Doc. 92. 60-1 12 



16,426.68 



16,681.80 
1,803.67 



3,760.38 
608.00 

6,775.37 
562.62 

2,700.00 
650.87 



30,031.11 33,202.55 



80,316.01 38,710.08 



178 



BEPOBT OF THE QOVEBNOB OF POBTO BIGO. 



Oross receipts and disbvrHmenU of municipalitie8f by items, for fitcal years ending June 

SO, 190S, 1904, 1905, 1906, and 1P07— Continued. 

BAYAMbN—Gontimied. 



Item. 



DIBBUSaXMSNTS. 



Certificates of Indebtedness 

Indebtedness annexed municipalities 

Insuim* loans repayment, principal, and 

interest 

Administrative expenditures 

Fire department « 

Ldgfating 

Public works 

Maintenance productive properties 

Charitios 

Public health 

Education 

Courts and penal institutions 

Road funds 

TraveUiu; expenses 

Civil register 

lUsoeUaneous 



Total disbursements during year . . 
Balances on hand end of year 



Fiscal year ending June 30— 



1908. 



$321.76 
631.07 



4,94&48 



805.35 
811.17 
588.50 
2,487.63 
3,549.05 
4,887.13 
2,133.77 



402.38 
026.62 
447.07 



23,071.78 



191.41 



1904. 



SI. 98 
198.76 



4,357.63 



1,014.10 

1,072.00 

441.90 

2,280.74 

3,473.70 

6,218.52 

2,064.05 

2,406.46 

313. 11 

996.62 

258.00 



25,097.57 



258.03 



1905. 



11,368.88 
8,568.43 



1,124.98 

2,904.55 

778.65 

4,376.62 

5,17&38 

5,806.54 

2,321.30 

1,160.86 

374.25 

283.85 

208.05 



34,525.29 



285.80 



1906. 



81,452.44 

4,078.57 

60.00 

815.98 

1,258.51 

493.83 

3,980.91 

3,017.37 

5,722.38 

1,828.73 

1,372.77 

186.63 

388.00 

234.26 



24,890.38 



5,426.53 



1907. 



15,838.38 
3,893.07 



1,088.47 

6,171.83 

600.77 

4,690.40 

2,864.67 

6,213.96 

1,934.72 

1,844.43 

92.17 

398.50 

346.98 



35,878.35 



2,840.73 



CABO ROJO. 



Cash on hand beginning of year. 

RECEIPTS. 



$165.55 



Qeneral property tax 

School tax 

Excise tax (municipal quota) , 

Taxes levied prior to July 1, 1901 

Industrial aha commercial license taxes. 

Licenses, permits, and oertlflcates 

Munidpafproperty 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on hand beginning of year 



DISBTTBSQBMSNTS. 

Certificates of indebtedness 

Administrative expenditures 

Police department 

Iiighting 

Public works 

Maintenance productive properties. 

Charities 

Public health 

Education 

Courts and jwnal institutions 

Road funds 

Traveling ekpenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



3,647.96 
645.57 

2,768.06 
188.20 



1,226.70 
604.00 
704.28 



5,117.00 



14,991.76 



$176.24 



$404.81 



$113.50 



5,028.76 
924.75 

1,767.25 
255.93 
553.60 
194.66 

1,284.38 
685.61 



15,157.31 



2,070.25 

3,573.51 

9.20 

245.45 

726.51 

180.00 

1,660.18 

2,096.24 

1,740.01 

1,475.44 



159.50 
397.00 
638.78 



14,981.07 



176.24 



2.70 



10,647.53 



10,823.77 



163.35 
3,070.73 



243.76 
704.73 
105.00 
811.49 
837.30 

2,576.87 
049.22 

1,409.36 

49.42 

196.00 

151.73 



10,328.96 



494.81 



9,350.07 

558.97 

358.35 

6.43 

1,153.00 
284.70 

1,496.93 
884.40 



13,542.85 



14,087.66 



88.73 
8,539.68 



250.00 
1,214.26 

225.00 
1,702.80 

888.92 
3,399.77 
1,005.28 

843.71 
48.95 

459.85 

251.12 



13,924.07 



113.69 



13,534.02 
219.38 



913.50 

216.40 

1,679.00 

262.90 



182.19 



17,007.39 



17,120.08 



87.54 
8,869.43 



418.92 
2,175.19 

210.00 
2,275.87 
1,044.65 
3,ni.00 

531.80 

1,070.02 

79.81 

337.50 

324.02 



17,026.65 



94.33 



$04.33 



15,867.67 
180.08 



518.90 

52.50 

1,650.25 

200.33 

12,000.00 

446.78 



30,916.51 



31,010.84 



9fm OO 

3,337.41 



446.00 

6,212.35 

180.00 

1,756.21 

1,199.62 

4,474.30 

953.02 

531.10 

78.21 

300.00 

305.37 



19,862.61 



11,148.38 



REPORT OF THE OOYEBNOB OF POBTO RICO. 



179 



6rom receipts and disbursements of municipalities , by items ^ far fiscal years ending June 

SO, 190$, 1904, 1905, 1906, and 1907— Continued. 



CAOUAS. 



Item. 



Cash on hand beginning of year. 

RBCKIPT8. 



Qeneral property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial Ucense taxes. 

LioenaeSy-permits, and certificates 

If unlcipal property 

Co urt flnes 

Insular loans 

liisoeUaneous 



Total receipts during year. 



Total receipts. Including balances 
on hand beginning of year: 



DISBURSEMENTS. 

Certificates of indebtedness 

Indebtedness annexed municipalities. 

Administrative expenditures 

Fire department 

Lighting , 

PoDlic works. , 

Maintenance productive properties . . . 

Charities , 

Public health 

Education 

Courts and penal Institutions , 

Road funds , 

Traveling expenses 

Civil register 

IflsopJlaneous 



1903. 



$486.68 



Fiscal year ending June 30— 
1905. 



1901 



181.11 



5,94&18 
6aa87 
4,893.30 
306.47 
4, 68a 25 
1,877.30 
4,873.16 
1,348.01 



12.90 



24,571.43 



25,057.11 



Total disbursements during year. . . 
Balances on hand end of year 



540.46 

200.56 

6,116.79 

18.83 

787.58 

787.96 

639.24 

2,404.17 

3,686.20 

3,030.23 

1,016.00 

670.06 

2,600.01 

123.00 

337.01 



24,076.00 



81.11 



8,380.07 
813.46 
3,124.13 
151.68 
4,007.20 
1,786.36 
4,648.00 
2,068.55 



306.00 



25,375.34 



2S,456l45 



1,184.03 
'5,'853.'44' 



834.76 

448.61 

677.60 

3,248.96 

3,836.18 

5,350.00 

2,006.55 

860.14 

668.25 

363.00 

266.01 



26,388.21 



68.24 



I6&24 



13,615.80 

1,32a 30 

633.41 

66.47 

4,412.00 

750.85 

6,121.07 

640.85 



168.17 



27,727.10 



27,705.34 



314.26 



7, 72a 10 



1,22a 12 

072.54 

776.55 

3,401.00 

4,541.33 

4,016.22 

1,67a 78 

1,136.31 

371.25 

18a 00 

460.50 



27,782.06 



1906. 



112.30 



1907. 



11,114.56 
1,287.14 



19a 44 
4,821.00 

6ia50 
7,34&32 
1,381.10 



99.62 



26, 85a 68 



26,866.07 



2,707.40 

16a 34 

6,30a28 

22.60 

1,221.10 

1,702.54 

420.00 

3,555.72 

4,601.30 

3,742.67 

l,3ia86 

014. 14 

300.50 

407.00 

240.70 



26,700.32 



12! 30 



66.75 



S66.75 



14,500.72 
l,6Ba70 



2.58 
6, 08a 67 
275.50 
8,226.82 
2,620.72 
2,814.20 
2,040.58 



30, 16a 67 



30, 23a 42 



2, 78a 02 



6,410.96 



1, 142. 34 
3, 02a 63 
84a 00 
3,672.58 
3,851.76 
4, 87a 55 
1,722.00 



461.06 
46a 36 
327.30 



30,487.66 



8|742.76 



CAMUY. 



Cash on hand beginning of year 




S8a78 


S3ia72 


162.91 


$4a38 








EECBIPTS. 

General DroDerty tax 


13,065.62 


• 

6,055.03 
79a 31 

3,684.76 
652.34 
434.22 
156.75 
368.46 
105.00 


13, 82a 39 

1,400.46 

63a 16 

1,734.16 

24.50 

592.74 

185.30 

184.45 


8,021.25 
847.74 


5,047.38 
662.26 


School tax 


Excise tax (municipal quota) 


4,020.54 
061.25 
286.50 
402.00 
434.18 
22.93 




Industrial and commercial license taxes. . 

licenses, permits, and certificates 

MunidDaf Dronerty 


631.00 

14.00 

437.30 

122.05 

1.85 


1,187.56 

86.10 

27a 07 


Court fines 


99.60 


Miscellaneous 


20.24 






Total receipts during year 


11,061.92 


12,249.87 


18,58a 16 


10,075.19 


8, 27a 21 






Total receipts, including balances 
on hand begmning of year 


11,051.02 


12, 33a 65 


18,896.88 

^ 


10, 13a 10 


8,319.59 



180 



BEPOBT OF THE QOVEBNOB OF POBTO BIOO. 



Gross receipts and disburseTnents of municipalUiea, by itemsj for fiscal years ending June 

SOy 1903, 1904, 1905, 1906, and 1907— Continued. 



CAJCUY— Continued. 



Item. 



DISBtTRSEMENTS. 

Certlflcates of Indebtedness 

Indebtedness annexed municipalities 

Insular loans repayment, principal and 

interest 

Administrative expenditures 



Lighting. 
ubUc works. 



Pu 

Maintenance productive properties. 

Charities 

Public Health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



1903. 



$2,416.28 
534.01 

400.00 

1,871.80 

204.00 

322.10 

115.00 

613.00 

1, 120. 00 

1,315.14 

1,062.91 



Total disbursements during year. 
Balances on hand at end of year 



315.75 
555.00 
123.07 



10,968.14 



83.78 



Fiscal year ending June 30— 



1901 



$1,405.80 



1,906.32 

362.97 

131.34 

146.25 

964.93 

1,813.57 

2,056.30 

1,063.75 

1,353.82 

29.04 

626.25 

29.50 



190& 



S849.31 
14.05 



3,22&74 

496.91 

337.93 

24&75 

1,443.70 

2, 844. 3d 

5,346.08 

1,487.10 

1,121.51 

48.58 

1,171.00 

197.96 



12,019.93 I 18,833.97 



313.72 



62.91 



1906. 



1685.90 



2,033.96 

199.39 

17&09 

92.34 

813.49 

1,413.78 

2,906.44 

507.50 

949.41 

9.57 

312.75 

49.06 



10,091.72 



4&38 



1907. 



1653.41 



1,123.07 
194.28 
241.07 

loaoo 

1,018.91 
908.76 

2,403.43 
712.14 
475.56 
42.63 
150.00 
198.47 



8,221.73 



97.86 



CAROLINA. 



Cash on hand beginning of year. 

BECEIFTS. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municiparpropeity 

Court fines 

Miscellaneous i 



Total receipts during year. 



Total receipts including balances on 
hand beginning of year 



DISBUKSEMBNT8. 

Certificates of indebtedness *. 

Administrative expenditures 

Lighting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



$5,350.49 $6,173.06 



6,720.70 



3,03a 11 

82.50 

1,338.00 

607.25 

2,602.00 

65150 

30.77 



15,065.83 



20,416.32 



406.23 
4,141.87 

250.00 
1,238.97 

480.00 

595.53 
2,53L25 
2,786.14 
1,236.56 



61.47 
192.00 
231.22 



14,243.24 



6,173.08 



7,682.89 
'i,'924L66 



1,401.75 
637.40 

2,406.17 

936.50 

64.85 



15,143.22 



21,316.30 



619.70 

4.174.88 

255.74 

3,385.66 

1,014.83 

65L37 

2,583.94 

2,629.46 

1,188.02 

2,634.98 

103.00 

240.00 

887.63 



19,760.30 



1,547.00 



$1,547.00 



12,412.68 
'"30i."48 



1,470.75 
382.75 

2,932.10 
283.84 
262.61 



18,136.21 



19,683.21 



627.15 
4, 66a 84 

573.46 
1,164.29 

586.02 

997.87 
2,681.74 
3,214.66 

727.36 

964.05 
54.60 

300.00 
35.50 



16,477.44 



3,206.77 



$3,205.77 



12,113.70 
655.96 



1,345.00 
326.80 

2,635.66 

439.50 

62.19 



17,478.83 



20,684.60 



37.62 
4,062.66 

506.38 
2,000.14 

602.97 

941.27 
2,502.81 
3,161.76 

545.37 

1,147.79 

50.50 

3oaoo 

249.21 



16,296.36 



4,386.24 



$4,386.24 



14,476,63 
10L87 



2,045.68 
416.80 

2,532.38 
802.30 
22L35 



20,506.01 



24,981. 25 



38.63 

3,929.46 

642.62 

813.10 

976iS7 

886.47 

2,669.90 

2,926.46 

809.68 



300.00 
92.00 



14,146.68 



10,836.67 



fifiPOfif O^ Ttte QOVSttNOft OF K>BTO BICO. 



181 



(jTon reeeipU and dMunementt of mumeipaHtieSf by items, for fiscal years ending June 

SOy 190S, 1904, 190S, 1906, and 7907— Continued. 



CAYEY. 



Item. 



Cuh on hand beginning of year. 

UCKIFT8. 



Oeneral property tax 

Sobooltax 

Szcbe tax (mimicipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Lkxnses, permits, and certifloates 

Mimtolfftf property 

Court fines 

MisoeUaneous 



Total receipts during year. 



Total receipts indnding balances on 
hand beipnnlng of year 



DISBVBSEMMXTB. 

Certificates of Indebtedness , 

Indebtedness annexed munlcipalltlc 

AdmlQlstrative expenditures 

U^^ting 

Pnbllo works , 

ICalntenanoe productive properties. 

Charities 

Public health 

Education , 

Courts and penal institutions 

Road funds , 

Traveling expenses 

GIvU reenter 

MisoeUaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



18.37 



4,613.21 

840.61 
3,768.81 

808.62 
1,82&00 
1,561.00 

88a 03 
1,058.50 

151. 10 



15,505.04 



15,51431 



1,387.76 

82.58 

3,67&17 

343.29 

181.79 

242.00 

1,348.52 

1,905.00 

2,710.36 

1,547.61 



1,057.79 
170.93 
287.32 



14,943.12 



571. 19 



1904. 



$571.19 



6,222.68 

1,180.50 

2,406.15 

77&29 

2,533.00 

1,432.95 

401.72 

960.21 

431.11 



16,445.61 



17.016.80 



677.43 



3,246.99 

517. 71 

505.96 

323.77 

1,658.53 

2,137.53 

3,701.78 

1,983.06 

1,155.99 

507.58 

165.90 

362.34 



16,944.50 



72.21 



1905. 



$72.21 



11.391.22 

1,246.80 

487.92 

245.34 

2,382.50 

302.70 

1,926.96 

463.85 

245.02 



18,692.40 



1906. 



$00l51 



9.33a 60 
1,102.22 



100.53 
2,054.00 

156.95 
1,779.62 

763.20 

241.57 



15,537.69 



18,764.61 



817.37 



4.534.60 

519. 75 

701. 74 

285.20 

2,166.85 

2,218.75 

4,391.54 

1,338.00 

958.80 

490.80 

67.20 

183.50 



181.26 



3,268.80 

911. 39 

309.10 

464.00 

1,682.63 

2,216.00 

3,052.84 

1,133.31 

737.87 

273.05 

22.75 

101. 75 



18,674.10 



90.51 



14.444.75 



1,183.35 



1907. 



$1,183.35 



10,308.75 
251.44 



6.86 

2,867.00 

132.46 

2,207.92 

69a 55 

630.40 



17,284.65 



15,628.10 18,467.90 



186.10 



3,628.48 

503.76 

1,262.16 

668.66 

2,106.00 

1,937.00 

2,306.60 

1,956.23 

431.50 

234.50 

"ssi.oo 



16, 194. 25 



2,273.65 



CIALES. 



Gash on hand bMrinnlnflr of Vftar 


$365.65 


$67.02 


$1.68 


$116.28 


$55.72 






BBCEIPT8. 

Oflieral pw^p^wty ta» - t ^ r - - t 


3,890.11 
647.33 

3,104.10 
43.91 

1.053.67 
484.60 
434.97 
192.26 


4,862.66 
820.72 

1,981.78 
8.55 

1,047.84 
251.06 
373.10 
315.66 


7,603.72 

880.28 
401.85 


10,252.29 
1,144. '28 


8,718.68 


flffhoflltai'.T. ..'.... 


1,005.49 


Bxdse tax (municipal quota) 




Taxes levied prior to July 1. 1901 






Industrial and commercial license taxes. . 

Licenses, permits, and certifloates 

Municipal propeHy 


1,188.60 
204.20 
565.41 
158.28 


1,632.00 
199.60 
534.. 30 
248.90 


1.630.40 

30.23 

642.12 


Court flncM? , ..*.,..' , 


263.67 


Tim^lH' loans 


6,000.00 


MifloellanfK>us 


207.28 


195.93 


400.83 


81.27 


128.43 






Total receipts durlmr year 


10,058.23 


9,857.30 


11,412.07 


14,092.64 


17,428.01 






Total receipts, including balances on 
hand NKlnninir o' year 


10,413.78 


9.924.32 


11,413.75 


14,206.92 


17.483.73 







18S 



EEPOET OF tH£ GOVEBKOB OF POBTO BIOO. 



Gross receipts and disbursements of municipaiUieSy by itemSf for fiscal years ending June 

SO, 190S, 1904y 1905, 1906, and 1907—Conimued. 



GIALBS— ContUuied. 



Item. 



DUBUBSKlflENTB. 

Certificates of indebtedness 

Insular loans repayments, principal and 

Interest 

Administrative expenditures 

Lighting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Ci vU register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 3fh~ 



190a 



$1,974.63 



2,170.26 

184.99 

935.33 

89.25 

753.45 

902.04 

1,638.37 

1,153.41 



217.70 
142.70 
184.63 



10,346.76 



1904. 



16.62 



1,958.80 

154.94 

440.45 

110.30 

965.82 

1,104.03 

2,063.29 

1,233.06 

1,003.06 

136.66 

151.25 

561.23 



9,922.64 



67.02 



1.68 



1905. 



13.22 



2,704.59 

331.77 

131.98 

134.93 

1,348.10 

1,171.52 

A, iMU.tfv 

1,073.36 

605.69 

199.13 

190.25 

462.54 



11,297.47 



116.28 



1906. 



t3,0U3.32 

418.81 

623.81 

148.75 

1,420.06 

2,170.79 

3,251.38 

1,480.15 

807.11 

311.70 

177.85 

240.47 



14,153.20 



55.72 



1907. 



92,604.13 

4,969.64 

316.85 

286.63 

198.75 

1,106.88 

1,653.22 

2,737.68 

1,578.11 

348.08 

174.16 

627.38 

184.24 



16,787.74 



605.99 



CIDRA. 



Cash on hand beginning of year 










$265.96 














KKCEIPT8. 

Qencral Dfovertv tax 








$2,975.75 
324.93 
510.00 
219.00 
617.55 
211.25 


3,690.32 


School tax. 








434.96 


Tndii"ti^al and nnmniArRiAl linensA taxAS. . 








780.60 


Licenses. Dermits. and certificates 








127.00 


Munidnal DroDerty 








875.34 


CViiirt nnAfl . , - - - 






............ 


260.25 


Tnflni<^r loans ..rr - 








2,750.00 


MlscellanAniiB 








3.50 


57.12 








' 




Total receipts during year 








4,861.98 






' 




Total rfKwiptn.fnoliiHlnffbAlAnfWff ^n 








4,861.96 




hand hMripninBr of ytVLr 


9,250.57 












DI8BUB8EMKNTB. 

Certificates of Indebtedness 








562.99 

1,087.65 

119.24 

199.60 


578.08 


AdministnLtivp. Rxpenditures 


1 


1,096.87 


LlshtinsT .'. 








218.72 


Public works 









2,017.10 


Maintenance productive properties 


1 


48.00 
133.14 
624.06 
1,034.14 
512.43 
227.68 

47.50 


48.00 


Charities 


, 


199.68 


Public health 





816.00 


Education *. 




1 


1,245.38 


Courts and penal institutions 






764.35 


Road funds 








190.98 


Traveliniir expenses 








45.50 


Civil retrister 








11.00 


Miscellaneous 









99.67 


67.50 












Totid disbursements durinir year. . . 








4,596.00 


7,301.16 









'Balances on hand end of vear 








265.96 


1,949.41 













BEPOBT OF THB OOVEBNOB 07 POBTO BICO. 



188 



Orois receipts and ditbunements of mumeipdliUes. by itemgy far fiscal years ending June 

SO, 190S, 1904, 1905, 1906, and idQ7— Continued. 



COAMO. 



Item. 



Cash on hand beginning of year. 



Genenl property tax 

School tax 

BxolBe tax (muoictpal qoota) 

Taxes leyied prior to July 1, 1901 

InduBtrlal and commercial license taxes. 

licenses, permits, and oertiflcates 

Municipal property 

Court fines 

Insular loans 

Ifiscellaneous 



Total receipts during year. 



Total receipts. Including balances 
on hand oeglnning of year 



DI8BI7B8KMXMT8. 

Insular loans repayment, principal and 

Interest 

Administratlye expenditures 

Lighting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. . 
Balances on hand end of year 



Fiscal year ending Jime 30— 



1903. 



C57.13 



5,884.65 
1,116.76 
2,695i00 
41.68 
1,05&00 

611.00 
1,318.89 

526. 17 



709.29 



13,808.32 



14,06&45 



2,609.00 
420.00 
1,511.92 
120.00 
2,306.21 
1,154.35 
2,991.90 
1,446.15 



428.75 
204.00 
141.16 



13,833.53 



1904. 



8781.92 



7,239.10 
1,337.96 
1,666.76 



1,273.75 
791.28 

1,374.66 
363.07 



31.60 



14,068.20 



14,800.12 



2, 26a 49 

443.35 

686.83 

150.50 

2,230.89 

1,419.50 

3,115.08 

1,473.00 

1,775.53 

100.00 

229.00 

35.29 



13,919.45 



731.92 



880.67 



1905. 



1880.67 



8,572.10 
921.67 
335.95 



1,162.00 
556c 50 

1,446.34 
166.60 



166.08 



13,325.24 



14,206.91 



3,006.74 

463.49 

£22.17 

152.80 

2,532.25 

1,47^63 

3,217.44 

1,244.02 

772.42 

111.33 

233.55 

131.54 



13,861.38 



344.63 



1906. 



1344.58 



14,317.33 
1,626.85 



1,205.00 
576.10 

1,503.50 
321.10 

2,000.00 
299.09 



21,848.97 



22,193.60 



2,967.18 

481.20 

882.33 

150.00 

2, 58a 37 

1,838.66 

6,532.93 

889.04 

1,145.30 

45.60 



375.55 



17,921.00 



4,272.60 



1907. 



84,272.60 



12,951.10 
1,493.01 



1,829.47 
322.20 

1,519.33 

332.85 

11,000.00 

1,366.37 



30,813.33 



35,085.83 



2,562.68 
3,116.35 

478.00 
11,754.68 

132.00 
3,109.07 
1,370.77 
5, 139. 15 
2,229.01 

820.40 
69.80 

240.00 

227.87 



31,308.73 



3,777.10 



COMERIO. 





13.30 


$6.33 


135.55 


$16.91 


1657.85 






BXCCIPT8. 

Offneral pronertT tax 


1,25&54 

147.69 

1,418.62 


1,717.93 
25a 48 
902.44 
ia53 
502.65 
212.60 
758.06 
185.10 


2,890.73 

35a 36 

18a 02 

52.61 

1,39a 10 

211.35 

970.47 

89.62 

2,600.00 

4.30 


4,829.52 
54a 60 


3,185.67 
37a 18 


School tax 


Excise tax (municipal quota) 




Taxes levied prior io July 1, 1901 






Industrial aniil commerolal Uoense taxes. . 

Licenses, permits, and oertiflcates 

MuniclDAl property ..,,,. 


533.00 
546.85 
997.05 
481.25 


820.60 

224.40 

1,211.62 

181.42 


1,202.07 

71.70 

1,479.68 


Court nnes 


262.40 




750.00 


M1#<^Ilaneous 


2.40 


64.65 


21.25 


120.17 






Total receipts during year 


5,375.30 


4,610.44 


8,648.66 


7,832.21 


7,534.67 






Total receipts, including balances 


5,378.60 


4,615.77 


8,684.11 


7,840.12 


8,192.02 



184 



BBPOBT OF THB GOVEBNOB OF POBTO BICO, 



Oross receipts and dithurMmenU af munieipalUiei, by Hems, far fiiool yean ending June 

SOy 190S, lB04y 1905, 1906, and IPt^-^ntiziued. 



COMERIO-^C^ntlnaed. 



Item. 



DI8BUB8UCBMTa. 



Oertlflcatefl of Indebtodness 

Insular loans repayment, principal and 

Interest 

Administrative expenditoies 

Lighting 

PuUic works 

Maintenance productive properties 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Mleoellaneous 



Total dtobuircmenta daring year. 
Balances on hand end of year 



1903. 



$400.23 



1,247.18 

48.06 

18.75 

5a 00 

406.26 

940.48 

837.91 

774.29 

126i87 

54.00 

2iaoo 

166.39 



5,378.27 



&33 



Fiscal year ending June 30— 



1904. 



S83&76 



600.25 

8&07 

100.89 

6&00 

435.19 

1,277.97 

791.58 

386.66 

121.06 

laoo 

60.00 
92.29 



4,580.22 



35.55 



1905. 



$460.77 

524.19 

2,733.12 

92.00 

34.96 

53.00 

437.87 

1,249.11 

1,196.42 

1,358.67 

248.00 

1.75 

220.00 

67.35 



8,667.20 



16.91 



1906. 



$42a54 

603.50 

1,046.34 

104.86 

300.97 

48.00 

26a 32 

1,190.00 

1,597.82 

401.74 

481.96 

9.95 

21.00 

80.77 



7,191.77 



1907. 



$434.87 

631.43 

1,758.84 

203.89 

614.64 

132.52 

318.96 

034.20 

1,172.20 

370.64 

222.25 

17.70 



64.25 



6,77^47 



657.35 1 1,415.56 



COROZAL. 



Ca4i on hand beffinnlnf of vea^^ . . r 










$838.67 














mCBIPTS. 

General p^'operty ta» r - t t 




""*"■•■"■•■• 




$3,463.15 
377.62 
823.50 
281.80 
660.14 
191.72 
5.00 


4,17467 


School tax ...........-.,-- 








447.11 


TndiiRtrial and oonuneroial licence taxe*. . 








1, 216. 50 










106.02 


M iinlc1i>ar nronertv ,-■,-■. 








575.20 


Court nn<»-« , . . . . r 






94.36 


MIWM^Lan^OUS ...............r.rr 








69.50 












Total receints durlmt year 








5,752.63 


6,683.35 












• 

Total receipts, including balances on 
hand b^irinnlnflr of vea' - - 






5,752.63 


7,622.02 










DISBUItSEMENTS. 

Certiftcatefl of Indehtf-dnflaii . 








180.35 
1,07459 
166.00 
417.75 
148.70 
849L89 
800.00 
1,066.49 


185.18 


A HTnlnlfltnitiVA ATTMnditiiTAH 






97494 


Llehtinff 






266.90 


Public works 






730.43 


MAint^tnanoe productivA properties 






4B.00 


Charf tf All , - - 






387.29 


Public health 








936.00 


Education ' 






1,279.11 


Cloiirta And nenfii institutions 






327.00 


335.76 


Road funds .. t 






275.54 
76.20 
41.45 


86.75 


Trs. vellniT expenses 








39.25 


IMrifw^llflnAniiii 






116.42 










Total dlsbursenient" dnrinsr veai' - - 




1 


i 913. 96 


5,38403 










'RA.Ift.Tinnjt nn hATid And of Vfuir 








838.67 

1 


2, 137. 99 













BEPOBT OF THE QOVEBNOB OF POBTO BICO. 



185 



Gro99 receipts and disbvrsemerUs of municipaUtia. by item$, forJUoal years ending 

SO, 190S, 1904, 1905, 1906, ami i5(>7— Continued. 



June 



DORADO. 



Itarn. 



Caah on hand beginning of year. 

BECEIFTS. 



General property tax 

School tax 

Industrial and commercial lioenae taxes . 

Uoenses, permits, and oerUfioates 

Municipal property 

Court ilnes 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances on 
hand beginning of year 



DI8BUBSEMENT8. 

Certificates of indebtedness . . 
AdministratlTe expenditures. 
Lighting 



^iKh 
>ubt 



Public works. 

Malntpnanne productive properties. 

Charities , 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Miscellaneous 



Fiscal year ending June a&— 



1903. 



190i. 



1905. 



UX». 



13,890.37 
M6.43 
46&50 
lfi8.70 
3£6.00 
0a45 
.60 



5,407.95 



5,407.05 



Total disbursements during year. 
Balances on hand end of year 



453.12 

1,284.07 

106.40 

179.40 

36.00 

166.85 

743.00 

1,221.43 

307.47 

3iaoo 

24.00 
61.17 



4,88491 



523.04 



1907. 



$523.04 



5,117.54 
589l96 
550.50 
30.00 
187.50 
52.05 
122.74 



6, 65a 29 



7,173.33 



472.01 

1,066.31 

174.77 

488.39 

24.00 

308.83 

646.75 

1,502.85 

349.68 

496.39 

24.50 

2&65 



5,673.08 



1,500.30 



FAJARDO. 



Cash on hand beginning of year. 

BECXIFTS. 



General property tax 

School tax 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

licenses, permits, and certificates 

Municinal property 

Court fines 

Insular loans 

Miscellaneous 



1264.13 



824.70 



0,Ua53 
500.00 
2,875.68 
1,342.01 
1, 189. 75 
2,560.33 
462.05 



235.28 



Total receipts during year. 



Total receipts, including balances on 
hand beginning of year 



18,288.53 



9,276.83 
424.82 
1,835.06 
1, 126. 10 
1,493.91 
3,468.12 
458.69 



115.27 



18,199.69 



11,023.56 



$766w36 



14,073.65 

585.21 

372.28 

968.00 

408.25 

3,276.68 

106.00 

2,800.00 

24.13 



22,704.10 



18,552.66 



18,224.48 



23,727.66 



DISBUBSEMENTfl. 

Insular loans repasrment, principal and 

interest 

Administrative expenditures 

P(^oe department 



Lighting. 

Pi^c works , 

Maintenance productive properties. 

Charities , 

Public health 

Education 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. . 
^^alfi^y**" on hand end of year 



3,781.48 

50.28 

413.89 

037.27 

350.00 

1,756.37 

3,731.45 

3, 100. 12 

1,006.70 

1,396.33 

1,012.00 

484.50 

305.50 



18,527.87 



3,08&28 



202.47 

1,400.00 

397.01 

1,643.70 

3,040.72 

2,682.80 

1,368.55 

1,633.28 

25&50 

485.50 

115. 12 



17,200.03 



50a26 
5,030.54 



706.07 

2,070.00 

60L00 

1,465.00 

4,603.70 

4,113.00 

1,204.07 

1, 142. 06 

102.00 

726.00 

527.50 



15,473.46 
1,262.06 



1,066.25 
430.00 

4,337.46 
467.75 



186.61 



23,232.58 



23,908.04 



672.14 
4,407.70 



1,427.44 

3,445.81 

627.00 

1,704.45 

3,585.75 

4,365.87 

1,051.05 

1,260.46 

300.00 

600.00 

286.58 



22,061.20 23,004.33 



24.70 



1,023.55 



766.36 



4.61 



$4.61 



22,544.01 
2,065.56 



1,581.66 

61.83 

3,565.84 

606.50 



304.26 



30,841.64 



30,846.25 



505.06 
4,520.06 



1,800.00 

2,263.00 

582.00 

1,014.75 

7,248.41 

6,510.71 

1,662.45 

1,076.20 

302.76 

727.50 

470.65 



28,874.44 



1,971.81 



186 



REPORT OF TfflS OOVB&KOB OF POBTO filCO. 



Orou reeeiptt Q/nd disbvrtemerUt of munieipaliHeSf by items, for fiscal yean ending June 

SO, 1903, 1904, 1905, 1906, and 1907— <V>ntinued. 



OUAYAMA. 



Item. 



Cftflh on hand beginning of year. 

SXCBIPT8. 



General property tax 

School tax 

Ezoiae tax (mimidpa] quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial llcenee taxes . . 

Licenses, permits, and certificates 

Municipal property , 

Court fines 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances on 
hand beginning of year 



DISBUBSniKirTS. 

Oertiflcates of indebtedness 

Indebtedness annexed munidpalitles. 

Administrative expenditures 

Fire department 

lighting 

Public works 

Maintenance productive properties. . . 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

avU register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



1648.41 



24,968.30 
4,«Wl1» 
4,000.63 
367.06 
4,228.60 
3,022.23 
3,796.49 
1,069.80 
64.93 



47,01&96 



1904. 



94,814.31 



24,376.76 

24a 96 

2,664.16 



4,386.30 
2,412.80 
6,143.58 
1,17&80 
69.93 



40,371.28 



47,662.36 



44,686.69 



1,323.48 

17.60 

8,711.61 



977.48 
1,972.68 
1,276.98 
4,554.62 
5, 181. 38 
11,178.79 
1,946.32 



1,742.50 

398.50 

3,967.21 



43,24&05 



4,314.31 



423.89 
1,066.93 
8,279.17 

496.90 

84a 72 
1,476.01 
1,22&04 
5,466.96 
6,786.74 
6,475.36 
2,018.09 
8,106.30 
1,414.51 

535.30 
1,068.98 



44,686.59 



1906. 



839,102.99 

8,966.06 

617.94 



4,642.00 

1,802.00 

8,Q0a96 

229.50 

82.61 



68, 24a 98 



1906. 



8196.60 



21,435.93 
2,396.78 



2,909.00 

1,394.60 

7,212.76 

571.30 

laoo 



35, 93a 27 



68, 24a 96 



421.45 



13,637.34 
934.90 
1,537.20 
2, 66a 59 
1,966.26 
6, 39a 26 
8,674.36 

13, 97a 56 
1,806.61 
3,122.29 
1,75&40 
84.00 
1,157.07 



68,04&29 



196.09 



36,125.96 



6,34^47 

952.07 

1,190.98 

3»54a79 

2,367.86 

3,672.70 

3,632.36 

7,046.49 

1,567.66 

1,86a 65 

42a 00 

360.00 

1,397.11 



34, 34a 93 



1,777.03 



1907. 



81,777.03 



23,097.89 
2,e2a54 



3,280.00 
382.00 

6,31&11 
804.80 

1,16a 61 



37, 67a 85 



39,466.88 



6,639.24 
634.41 
1,031.52 
3, 08a 41 
1,93a 75 
3,961.05 
3, 97a 49 
8,224.32 
l,90a6B 
1,387.76 
39a 00 



1,784.86 



34,881.48 



4,574.40 



OUAYANILLA. 



Cash on hand beffinnlnfi: of year 










82,098.81 














BBCKIPTS. 

General property tax 








87,866.84 


7,509.10 


School tax.t...r 








302.38 


Industrial and commercial license taxes. . 




1 


793.00 

67.50 

751.47 

173.21 


671.96 


Licenses. Dermlts. and certificates 




1 


30.45 


MunlolpeTprnpftrty ^. ...... . 




•"■•••■■•■•" 


... 


468.60 


Court fines . .."...7. 








122.72 


Insular loftTif 








2,000.00 


Miscellaneous 








88.77 


47.10 












Total reoeiDts durlmr year 




i 


9,729.79 


11,152.23 










Total receipts, including balances 








9,729.79 


13,251.04 











KEPOBT OF THB QOVEBHOB OP POBTO BICO. 



187 



Gross' receipts and disbursements of municipalities, by items, for fiscal yiOti (fading June 

SO, 190S, 1904, 1905, 1906, and i907— Continued. 



GUAYANILLA— Contixmad. 



Item. 


Fiscal year ending June 30— 


1003. 


1904. 


1906. 


1906. 


1907. 


DMBUSfiXKXim. 

Interest 










S645.38 


Adminiatratiye expenditures 








$1,175.38 


1,618.68 
34.02 


Fire department. .". 








Lighting 






^.■.. 


315.60 
262.18 
180.00 
679.83 
1,370.20 
1,633.18 
422.06 
629.26 
250.00 
180.00 
643.29 


406.14 


PobUc works 






' 


2,582.75 


Malntenanoe productive propertifui 








402.04 


niaritipe ... * " * 








919.60 


Public health 








1,318.62 
1,442.56 


Education 








Ooi^rta aild penal Injititi^tlnnit . . . , , ^ . . 








586.00 


Road funds 








224.62 


Traveling expeni**?! 








362.82 


Civil regfater. 








200.00 


Miscellaneous 








143.36 












Total disbursements during year . . . 








7,630.96 


10,785.30 

















2,096.81 


2,465.6& 











GURABO. 











$1,660.37 










KECKIPTS. 

General projwrty tax 








14,341.06 
521.26 
670.50 
111.00 
622.17 
461.95 
49.01 


5,288.60 
302.38 


School tax.t...r 








Industrial uid commercial license taxes . . 








1,023.18 
96.00 


T JflRnHfia. nflrmits. and certlficatea 








MuniclpaTproperty 








755.45 


Court Anes. ..'....' 








639.50 


Miscellaneous 








31.94 












Total receipts during year 








6,776.97 


8,139.04 










Total receipts, including balances 
on hand hflginnf ng o* yft«.r 








6,776.97 


9,799.41 










DIflBXJBSEmNTB. 

Administrative expenditures 








1,003.76 
196.70 
197.54 
144.00 
519.50 
724.89 

1,389.48 

360.00 

347.27 

6.50 

35.00 

101.87 


1, 192. 54 


T.Ightfng .,..".. 








203.81 


Public works 








1,190.18 
144.00 


Maintenance productive properties 








Chari t les 








477.06 


Public health 








906.23 


Education 








1,347.56 
369.75 


Courts and penal institutions 








Rond ftind« , . . ... 








34.13 


TraTTPillnfif Axpnnfiflii 








20.00 


Civil register 








23.35 


Miscellaneous 








90.63 












Total disbursements during year. . . 








6,116.60 


5,969.22 
















1,660.37 


3,810.19 









188 



REPOBT OF THE OOVEBKOB OF POBTO BICO. 



Gto9s receipU and disbwnemenU of munieipalUiei, by iUmSy for fiscal yean ending June 

SOy 190S, 1904, 1905, 1906 ^ antf iP07— Oontinued. 



HUMACAO. 



Caah on band beginning of year. 



EECEIPTS. 

General property tax 

Bdiool tax 

Excise tax (municipal quota) 

Industrial and commercial IlcenBe taxee . 

LicenBoa, permits, and certificates 

Municipalproperty 

Court imee 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on band beginning of year 



DISBURSEMEMTS. 

Certificates of indebtedness 

Administrative exT>endlture8 

Llgbting 

Public works. 

Maintenance productive properties . 

Cbarities 

Public health , 

Education , 

Courts and penal institutions. 

Road funds 

Traveling expenses 

Civil register 

MlsoeUaneouB 



Total disbursements during year. . . 
Balances on hand end of year 



82,064.12 



0,368.60 



3,026.61 
1,036.25 
1,404.53 
3,707.46 
573.85 



181.02 



21, 188. 41 



23,252.53 



2,530.67 

4,026.33 

748.00 

209.82 

564.00 

2,358.00 

2,946.00 

3,124.37 

1,404.07 

1,270.61 

460.00 

636.00 

073.20 



21,432.06 



1,820.47 



81,820.47 



0,512.04 
1,600.62 
2,506.02 
4,662.00 

832.42 
3,257.01 

856.00 



157.40 



23,475.31 



25,295.78 



2,834.83 

4,210.68 

764.30 

476.67 

828.00 

2,420.84 

3,322.67 

3,246.63 

1,582.27 

1,607.30 

217.77 

946.12 

1,140.30 



23,606.56 



1,509.22 



81,699.22 



13,575.92 
1,435.09 

508.33 
4,468.00 

830.00 
4,258.16 

407.00 



458.89 



25,440.30 



27,099.61 



1,790.77 
4,939.38 

847.62 
1,073.29 

887.40 
2,887.12 
3,851.13 
6,361.06 
1,528.66 
1,110.68 

383.20 

674.44 
1,245.74 



26,680.41 



450.20 



8450.20 



16,329.64 
1,782.20 



4,392.00 
168.10 

4,464.47 
646.65 



609.13 



28, 182. 19 



28,632.39 



2,520.06 

5,626.40 

1,251.13 

844.71 

856.77 

2,877.45 

4,381.65 

5,255.01 

1,666.68 

1,936.94 

91.63 

709.72 

616.44 



28,33477 



297.62 



• 


HATILLO. 








Item. 


Fiscal year ending June 30— 


1903. 


1004. 


1905. 


1906u 


1907. 


Cash on band beginning of year 








11,104.50 










RECXIPTS. 

Oeneml property tax 








85,468.54 
585.92 
442.00 
8.00 
213.00 
101.25 
13.00 


8^297.42 
068.83 


School tax 








Industrial and commercial license taxes . .' 






650.00 


Licenses, permits, and certificates ' • 


6.50 


Munldpafproperty ' ! ' 


306.87 


Court fines ' ' '• 


36.26 


Mlffceiianeau(> ' 1 


88.92 


Total receipts during year 


: 










6,831.71 


7,021.79 












Total receipts, including balances 
on hand beolnnlnir of year 








6,831.71 


9,096.20 











DiaBUMXiaMTS. 

Certificates of indebtedness 








61.07 
833.00 
145.00 
352.00 

60.00 
500.00 
675.15 
1,033.54 
417.66 
437.04 
6.30 
216.00 

08.66 




Administrative expenditures 




■■••••■"■""" 




969.16 


Lighting .*. 








144.00 


Public works. 






436.00 


Maintenance oroductive DroDertles 






60.00 


Charities.....* 1...\ ' 






026.00 


Public health 1 






764.07 


Education i 






3,316.71 
432.00 


Cou'^ and penal instittitions ' 






Road fundfl 






210.85 


Traveling: expenses ' 






4.30 


Civil reaSter ' 






240.00 


Mlflctilaneous 






129.21 












Total disbursements durins year. . . 








6,727.21 


6.340.30 










Balances on hand end of year 








1,104.60 


2,685.09 













8297.62 



19,320.88 
2,484.76 



5,002.20 
173.00 

3, 791. 62 
446l2S 

2,270.44 

1,215.70 



34,704.74 



35,002.36 



3,785.34 

6,666.72 

1,128.66 

1,365.08 

927.23 

3,713.40 

4,608.36 

7,014.37 

1,717.68 

1,196.68 

106.30 

786.67 

1,020.49 



33,037.67 



1,064.60 



BEPOBT OF THE GOVERNOR OF PORTO RICO. 



189 



Gross receipts and cKsbursemerUs of murddpalitieSy hy items, for fiscal years ending June 

SO, 1908, 1904, 1906, 1906, and /907— Continued. 



I8ABXLA. 



Item. 



Cash on hand beginning of year. 



KSCUPT8. 

General property tax 

School tax , 

Excise tax (moniclpal qaota) 

Taxes levied prior to July 1, IflOI , 

Industrial and conuneioial license taxes. 

Licenses, permits, and certificates 

Municipal property , 

Court fines 

Miscellaneous 



Total receipts during year. 



Total reoeiptSt including balances 
on hand beginning of year 



DIBBUBSEMXNT8. 

Certificates of indebtedness 

Administrative expenditures 

Limiting 

Public works 

Maintenance productive properties. 

Charities 

Public health 

Education. . . . : 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



1004. 



S284.86 



1905. 



S401.63 



11,676.00 ! 

304.W , 

2,561.14 , 

30.16 I 

1,344.48 I 

414.85 I 

279.85 I 

378.46 I 

laoo I 



2,141.86 

429.87 

1,628.77 



1,63a 00 
324.00 
364.54 
365.21 



7,038.81 6,884.25 



7,038.81 



7, 160. 11 



198.75 

1,940.75 

102.31 

24.36 

153.63 

463.93 

691.34 

1,349.97 

1,123.61 

52.91 

333.26 

215.47 

09.67 



6,753.95 



28486 



353.35 

1,792.64 

02.38 

41.78 

20495 

360.15 

656.50 

1,455.95 

1,136.00 

312.02 

56.00 

199.16 

107.70 



6,767.58 



401.53 



4,34456 
482.31 
33a 26 



1,679.68 

128.56 

473.94 

128.67 

418 



7,572.16 



7,973.09 



396.37 

2,151.57 

138.32 

90.89 

135.00 

463.00 

794 70 

1,611.27 

1,015.02 

779.22 

64 25 

12&56 

150.09 



7,917.26 






56.43 



1906. 



$66.43 



M42.20 
579.75 



1,68&46 

142.79 

533.57 

17&62 

11.00 



8,273.38 



8,329.81 



431.71 

2,703.85 

255l60 

233.18 

195.00 

537.00 

1,05&60 

1,619.44 

606.68 

411. 13 

60.00 

31.79 

165.00 



o, uUO. vo 



23.83 



1907. 



S23.83 



6,961.88 
78418 



2,357.32 

76.30 

560.95 

177.18 

151.56 



11,079.37 



11,103.20 



443.27 

2,097.72 

432.44 

428.73 

163.75 

69400 

1,352.88 

2, 161. 11 

751.96 

878.08 

58.00 

229.38 

480.21 



10, 180. 51 



922.69 



JUANA DIAZ. 



Cash on hand beginning of year. 

BECEIPT8. 



Oenenl property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commereial license taxes. 

Licenses, permits, and certificates 

MunicipaT property 

Court nnes 

Insular loans 

MisoeUaneouB 



Total receipts during year 

Total receipts, including balances 
on hand at beginning of year 



16.62 



610,206.03 



4,776.13 
1,46&80 



331.60 

1,029.16 

957.95 



269.92 



14,356.80 

1,854 54 

1,802.79 

480.17 

1,245.75 

1,392.19 

697.21 

84405 



86.75 



19.125.58' 22,760.34 



19,125.58 22,766.86 



157.16 



17,656.52 

1,922.67 

61&83 

16.16 

1,46&50 

932.50 

1, 178. 48 

446.60 



306.98 



63.92 



23, 970. 79 
2,612.99 



2.50 

162.75 

1,77a 92 

07.65 

6,000.00 

189.01 



24,544 24! 34,806.61 



24,601.40 



34,8ia53 



64,867.80 



26,582L21 
2,957.97 



2,63403 

77.00 

1,533.81 

309.80 



3,56409 



37,650.00 



42,526.80 



190 



BEPOBT OF THE QOVEBKOB OF POBTO BICO. 



Gross receipts and disbursements of municipdlilies. by items, for fiscal years ending June 

SO, 1903, 1904, 1905, 1906, and i9(W--Contiiiued. 



JUANA DIAZ— Continued. 



Item. 



mSBVILBEMXtm, 

Insular loans, re]>aynient, principal and 

Interest , 

Admlnistratiye expenditures , 

Folioe department 

File department 



Fiscal year ending June 90— 



1908. 



93,08460 

eaoo 



Public works , 

Maintenance productive properties. 

Charities 

Public health 

Education , 

Courts and penal institutions 

Boad funds 

Traveling expenses 

dvU register , 

Miscellaneous , 



Total disbursements during yeaj. . . 
Balances on hand end of year'. , 



583.00 
1,66a 39 

26133 
3,682.73 
1,660.84 
3,662.90 
1,466.20 



1,062.66 

600.00 

1,432.43 



19,119.06 



6.62 



1904. 



$3,444.40 



605.36 

847.46 

358.81 

3,701.49 

1,624.25 

6,176.71 

1,303.86 

3,296.27 

241.45 

523.00 

506.64 



22,709.70 



57.16 



190& 



93,882.97 



24.48 

475.90 

3,314.98 

344.45 

3,304.36 

1,885.50 

6,013.86 

1,429.30 

1,900.84 

262.75 

222.00 

636.09 



24,507.48 



3.92 



1906. 



93,912.17 



1,173.83 

1, 141. 14 

328.29 

6, 114 41 

2,60439 

9,394 26 

1, 199. 52 

2,262.10 

211.50 

307.00 

1,29412 



20,942.73 



4,867.80 



1907. 



93,177.77 
5,325.33 



841.55 

332.00 

548.50 

4,785.86 

2,206.82 

8,621.09 

1,539.80 

2,408.22 

220.85 

679.00 

51400 



31,196.69 



11,33a 11 



JUNCOS. 



Cash on hand beginning of year. 

BBCEIPT8. 



Ux. 



Oeneralproperty 

School tax 

Industrial and commercial license taxes. 

Licenses, permits, and oertiflcates 

Municipafproperty 

Court flnes 

Miscellaneous 



Total zeoeipts during year 



Total receipts, including balances on 
himd beginning of year 



DIBBUB8EMXNT8. 



Certificates of indebtedness 

Administrative expenditures 

Lighting 

Public works. 

Maintenance productive properties. 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year , 



94,979.96 

569.95 

1,340.16 

119.25 

1,576.50 

668.45 

9.34 



9,263.61 



9,263.61 



28.00 

1,407.69 

295.00 

1,672.79 

312.00 

813.13 

910.90 

1,565.96 

677.27 

398.39 

■ 90.75 

78.28 



8,250.16 



1,013.45 



91,013.45 



7,333.03 
855.74 

2,319.37 
348.00 

2,452.89 

ooo. vo 

113.38 



14,811.38 



15,324.84 



62.87 

1,809.28 

815.20 

WV.oU 

396.00 

1,037.64 

1,314.34 

2,440.01 

1,065.46 

149.48 

100.00 

277.20 



10,467.26 



4,857.58 



BEPOBT OF THE QOVEBNOR OF POBTO RICX). 



191 



Qtosb receipts and dUbunements of munieipalUiat by iUmSj for JUoal yean ending June 

SO, 190$, 1904, 1906, 1906, and i907— Continued. 



LAJA8. 



Item. 



1903. 



Cash on band beginning of year. 

BECKIPT8. 



General property tax 

School tax 

Ezciae tax (monldpAl quota) 

Industrial and oonuoerciai Hoenae taxea. 



Lloenaes, permits, and oertiflcatea. 

MonicipaTproperty 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



13,823.32 



l,fi06.06 
796.50 
670.26 
606.26 
204.10 



36.60 



7,344.07 



Total receipts, including balances on 
band beginning of year 



DI8BUBSEMBNT8. 

Oertiflcatea of indebtedness. . 
Administrative expenditures. 



Lighting. 

Public works 

Maintenance productive properties. 

Charities 

Public health 

Education 

Courts and penal institutions , 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
BfHl^Tyy^ on hand end of year 



7,344.07 



2,726.96 
137.37 
614.84 
72.00 
483.04 
360.00 

1,106.36 
711.34 



186.26 

236.91 

84.67 



6,610.63 



733.44 



Fiscal year ending June 30— 
1904. 



1738.44 



3,421.87 
666.63 
961.63 

1,041.00 
464.19 
148.23 
193.27 



214.40 



7,001.12 



7,734.66 



217.66 
2,434.36 

64.46 
266.33 

96.00 
488.01 
663.64 
1,710.60 
897.21 
666.80 

80.00 
114.84 

60.90 



7,676.60 



67.96 



1906. 



867.96 



7,608.82 
867.36 
1M.97 
884.00 
323.60 
436.32 
174.68 



168.71 



10,667.36 



10,616.32 



111.66 

3,266.10 

60.88 

93.88 

108.00 

467.97 

1,394.07 

2,686.21 

060.08 

606.61 

117.81 

160.00 

279.98 



10,390.00 



226.32 



1906. 



1326.32 



10,960.98 
1,276.34 



696.00 
113.46 
476.00 
17(V.40 



13,698.20 



13,823.62 



116.64 

3,447.80 

120.00 

877.40 

96.00 

660.00 

860.76 

3,030.36 

306.47 

876.90 

149.36 



262.40 



11,303.26 



2,430.26 



1907. 



82,430.26 



11,047.78 
1,224.40 



684.26 

43.60 

628.83 

112.20 

6,000.00 

42.36 



19,683.33 



22,013.60 



119.77 
2,834.96 

236.16 

1,660.64 

96.00 

826.19 

806.41 
3,286.78 

740.00 
2,063.24 

144.00 



312.63 



13,116.67 



8,897.98 



LARES. 



Cash on hand beginning of year. 

SBCEIPT8. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to Julv 1. 1901 

Industrial and oommexcial licenra taxes. 

Licenses, permits, and oertiflcates 

Munidpalproperty 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on hand beginning of year 



11,811.15 



6,223.17 



3,678.41 
167.47 
396.00 
833.60 
884.20 
382.08 



12,463.83 



14,274.96 



81,469.43 



0,661.86 



2,284.62 

1,288.56 

620.50 

611.08 

1,116,61 

280.40 



18.00 



15,780.52 



17,230.96 



82,717.11 



12,720.92 
. 868.30 
463.25 
20.33 
802.00 
240.20 
967.99 
203.78 



10.86 



16,317.63 



81,903.03 ! $4,014.03 



19,034.74 



12,647.13 
1,204.01 



721.50 

62.40 

004.03 

92.85 

12,000.00 

59.26 



27,771.17 



29,674.20 



17,900.00 
1,073.37 



1,300.43 
28.60 

1,368.47 
60.66 



486.70 



23,125.22 



27,140.16 



192 



REPORT OF THE GOVERNOR OP PORTO RICO. 



Oro8$ reoeipti tmd ditlmneTnenti of municipalUieSj by items, for fiscal years ending June 

SO, 190S, 1904, 1906, 1906, and 1907— Continued. 



LARES— Gontiiuied. 



Item. 



DXSBVBflBMBNTS. 

Insular loans repayment, prindpal and 

interest 

Administrative expenditures 



Lighting. 
Pi^li 



)llc works 

Maintenance productive properties. 

Charities 

Public health 

Education • 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Fiscal year ending June 30— 



1903. 



$3,906.03 

289.65 

329.97 

96.00 

1,820.41 

2,409.04 

2,094.00 

1,049.92 



198.32 
334.00 
196.31 



Total disbursements during year . . . i 12, 815. 56 



1904. 



190& 



83,948.05 

305.00 

409.24 

120.00 

1,850.00 

2,816.81 

1,587.83 

1,106.14 

1,787.77 

50.00 

342.00 

200.00 



83,974.93 

276.32 

841.42 

120.00 

1,899.87 

2,316.00 

4,508.39 

799.86 

1,566.75 



359.00 
479.17 



1906. 



$4,126.58 

297.80 

9,522.18 

115.00 

2,316.50 

2,152.31 

4,318.87 

966.38 

1,003.73 



347.50 
472.42 



14,522.84 17,131.71 25,650.27 22,029.30 



Balances on hand end of year 1,450.43 



2,717.11 1,903.03 



LAS MARIAS. 



1907. 



$2,810.99 
3,416.57 

239.38 
4,223.00 

113.00 
1,636.20 

963.67 
5,693.23 

818.20 
1,579.94 



348.50 
186.62 



4,014.03 5,110.85 



Cash on hand beginning of year. 

BBCEIPT8. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes . 

Licenses, permits, and certificates 

Municipal property 

Court nnes 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on hand banning of year 



DI8Bt7B8EMSlfT8. 



Certificates of indebtedness 

Administrative expenditures 

Lighting 

Public works 

Maintenance productive properties . 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling exiwnses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



$907.33 



3,071.48 



1,932.71 
443.30 



147. fc 

268.50 

87.83 

2.82 



6.860.73 



1,909.57 
118.50 
30.56 
182.66 
744.74 
601.11 

1,050.79 
634.66 
100.00 
305.05 
176.50 
978.71 



6,833.84 



26.89 



$26.89 



$6.11 



$13. 12 



6,355.83 
402.19 

1,233.92 

231.58 

257.50 

21.00 



813.85 



5,953.40 I 8,815.87 



8.842.76 



178.67 

2,546.65 

103.54 

333.10 

116.50 

538.36 

604.24 

1,332.95 

908.53 

1,005.67 

92.00 

322.00 

665.44 



8,837.65 



7,162.32 
756.96 
250.20 



232.50 
10.90 
40.24 

268.75 
68.45 



8,790.31 



8,795.42 



176.42 
2,688.56 
172.74 
213.00 
103.50 
630.18 
299.60 
2,509.80 
645.45 
626.28 
115.50 
144.50 
396.68 



8,782.30 



5.11 



13.12 



16,458.29 
1,327.66 



230.00 
38.10 
17.00 

102.50 
25.00 



18,198.55 



18,2U.67 



19L23 

4,048.73 

191.40 

538.81 

467.00 

1,296.20 

2,097.19 

4,657.99 

1,321.99 

1,682.84 

96.00 

606.50 

843.93 



18,043.81 



$167.86 



15,191.84 
1,030.84 



520.35 

11.70 

52.12 

280.60 

402.50 



17,489.95 



17,667.81 



196.36 

2,906.39 

176.68 

191.42 

663.00 

1.632.81 

1,502.10 

6,724.02 

795.12 

1,197.67 

115.97 

212.17 

927.20 



16,119.80 



167.86 I 1,538.01 



BEPOBT OP THE GOVBBNOB OF PORTO RICO. 



198 



Orom neeipU and dubunements of municipaliHeSf by itemi, for fiscal years ending June 

SO, 190S, 1904y 1906, 1906, and 1P(?7— Continued. 



LOIZA. 



Item. 


Fiscal year ending June 30— 


1903. 


1904. 


190& 


1906. 


1907. 












S2,950.64 














OfloenU property tax 








910,188.79 

226.50 

61.60 

1,185.32 

136.91 


13,039.02 


Industrial and dbmmeicial lioenae taxes. . 








341.50 


T/iofinfmi, iwrmitff. and c^rtlfloatm 








88.30 


MunicipaTprffPftriy 


-...'.!!!!...i:. :...;::;;: 




1,027.32 


Court AniM 


1 




244.65 


MiaraUanfKniff 


t" * ' ' 




98.63 




1 








Total receipts durtng year 






11,799.12 


14,839.42 




1 




Total receipts, indnding balances 








11,799.12 


17,799.06 













DISBU118KMKNT8. 
Administrative AnMRidltnrss 








1,506.16 
258.63 

1,256.30 
631.70 
650.94 
863.30 

1,854.30 
327.25 
638.52 
177.65 
284.00 
383.73 


1,960.96 


IjiKbtIni: 




.. 


208.17 


Public works '- 






2,211.83 




1 


1,066.00 


Charities .* r..." • 


::::::::::::i:::::::::::: 


852.87 


Public heslth 


1 


1,530.00 


Edocatlon 


1 


2,547.31 


Courts and neoal institutions 


1 


692.44 


Road fiind«.T. , 


1 


325.12 


TYft-vtrffTig eAfHwiHes ' .. 


I 


147.38 


Civil reiE^iter ' 


1 




Miscellaneous ' . . 


1 


364.80 




' 












8,839.48 


12,006.88 












Balanrfw on biui<1 end nf y^t^r 








2,959.64 


5,792.18 













MANATI. 



Cash on hand beginning of year. 



RSCBIPT8. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1 . 1901 

Industrial and commennal lieense taxes. 

Licenses, permits, and oertlfloates 

MunicipaTproperty 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on hand beginning of year 



DISBUBaXMBNTS. 



Certificates of indebtedness 

Insular loans repayment, principal and 

interest.... ■ 

Administrative expenditures 

Police department 

Pire department 

Lighting 

Public works 

Maintenance productive properties 

Cfaaritiee 

Public health 

Education 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



17,378.37 

1,419.30 

4,000.46 

453.30 

2,019.00 

1,887.00 

305.50 

372.11 



19.36 



17,854.49 



17,854.49 



Total disbursements during year. 
Balances on hand end of year 



3,653.63 

82.50 

233.40 

801.26 

1,052.61 

123.60 

2,721.06 

2,032.39 

3,916.71 

1,006.84 



337.30 
293.85 
396.06 



16,653.22 



$1,201.27 



$314.33 



8,329.51 
1,695.19 
2,554.06 

578.49 
1,812.00 

297.70 
2,519.60 

455.78 



31.15 



18,273.48 



19,474.75 



451.27 



3,216.41 



142.51 

635.93 

1,119.23 

144.55 

2,955.00 

1,769.04 

3,985.80 

942.65 

2,931.80 

386.04 

242.00 

238.01 



170.55 



13,663.26 

1,530.08 

517.88 

609.64 

1,679.00 

283.61 

0, Ui7>7. Ut 

653.18 



207.22 



16,018.96 
1,866.94 



1S0.96 
2,501.00 

177.19 
3,098.70 

551.52 



245.10 



22,242.91 , 24,602.37 



22,557.24 



24,672.92 



461.92 



4,597.50 



180.47 

689.67 

589.46 

213.88 

4,066.79 

2,805.60 

5,096.50 

1,490.02 

1,213.33 

505.00 

390.00 

184.37 



476.82 



5,490.09 



1,201.27 



19,160.42 



314.33 



144.82 

779.89 

650.00 

382.75 

3,303.08 

3,207.46 

6,400.71 

1,562.41 

1,318.64 

212.00 

158.71 

569.45 



22,486.69 > 24,646.73 



70.56 



26.19 



21162—8. Doc. ^, 60-1 ^13 



t26.19 



20,818.89 
2,411.26 



3,845.94 
142.54 

3,038.73 
583.26 

7,000.00 
899. 81 



38,240.43 



38,266.62 



480.58 

3,616.41 
5,350.00 



165.40 

1,151.95 

506.08 

287.72 

6,070.82 

3,367.70 

8,297.52 

2,471.40 

879.01 

295.00 

429.29 

476.22 



32,8£7.90 



5,406.63 



194 



BEPOBT OP THE GOVEBNOB OF POBTO BICO. 



GrosB receipts and diBbvTBemerUs of mumcipalities. by items^ for fiscal years ending June 

SO, 190S, 1904y 1906, 1906, and 1907—Contmned, 



MARICAO. 



Item. 



Caah on hand beginning of year 

RECEIPTS. 

General proiwrty tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial uoense taxes. 

Licenses, permits, and certificates 

Municipal property 

Court nnes 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts Including balances 
on hand beginning of year 



DIBBUBSEMENTS. 



Certificates of indebtedness 

Insular loans repajnnent, prlndpaJ and 

interest 

Administrative expenditures 

Lifting 

PuDlic works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

CI vU register 

Miscellaneous 



Total disbursements during year.. 
Balances on hand end of year 



Fiscal year ending June 30— 



igoa 



tlO.14 



3,821.48 

584.07 

1,424.20 

482.20 

14.00 

191.50 

90.60 

107.00 



2.00 



6,718.04 



6,728.18 



024.54 



1,851.11 

191.45 

277.30 

94.85 

314.90 

641.30 

1,325.74 

896.13 

55.87 

187.15 

97.50 

134.89 



6,092.73 



35.45 



1904. 



185.46 



5,733.67 
867.66 
909.34 
234.91 
415.00 
151.40 
159.19 
177.00 



8,648.07 



8,683.52 



236.76 



2,402.16 

25a 50 

62.90 

146.40 

445.24 

890.96 

1,816.30 

1,145.25 

642.02 

90.00 

198.10 

197.09 



8,613.68 



69.84 



1905. 



160.84 



1906u 



S11.32 



8,606.37 

1,040.20 

184.39 

64.41 



94.50 

28104 

56.15 



10,330.06 



10,999.90 



2,874.51 
344.00 
300.00 
290.96 
735.88 
767.69 

3,190.18 

812.91 

686.80 

43.05 

60.00 

282.49 



10,388.58 



11.32 



8,751.22 
962.04 



224.00 
21.00 

324.75 
91.00 



10,374.01 



10,385.33 



9.18 



2,907.60 
252.49 
600.00 
161.02 
700.18 
882.82 

2,736.73 
631.08 

1,260.21 

6.50 

55.01 

139.48 



10,351.25 



34.06 



1907. 



S34.08 



12,121.42 
1,439.76 



275.00 

84.00 

386.51 

135.50 

7,000.00 

24.44 



21,466.63 



21,500.71 



12.66 

1,580.41 

2,182.(B 

292.68 

323.26 

526.00 

539.58 

1,560.00 

3,878.30 

771.06 

964.15 

33.70 



164.35 



12,837. 17 



8,663.54 



MAUNABO. 



Cash on hand beglnnliur of year 










S185.04 














KECEIPT8. 

General property tax 








13,874.79 
455.73 
493.00 
167.00 
1,134.47 
140.20 
151.60 


4,226.70 
488.17 


8(^ool tax 








Industrial and commercial license taxes. . 








963.98 


Licenses, permits, and certificates 








10.00 


Municipal property 








865.92 


Ortiirt tine" 








114.30 


Miscellaneous 








55.20 












Total receipts during year 








6,416.60 


6,724.36 












Total receipts including balances 
on hand beginning of year 








6,416.69 


6,900.40 












DIBBURBEMENTS. 

Administrative expenditures 








1,307.55 
243.65 
789.00 
120.00 
792.00 
835.00 

1,230.69 

464.00 

309.97 

39.00 

100.79 


1,503.60 
100.00 


Lighting .". 








PuDlIc works 








729.05 


Maintenance productive properties 








146.00 


Charities 








1,014.56 
760.00 


Public health 








Education 








1,432.47 
543.42 


Courts and penal Institutions 








Road ftindflt , 








435.06 


Traveling expenses 








30. QO 


Mi"celiiMieoii(i .... . 








117.14 












Total disbursements during year. . . 




^ 




6,231.65 


6,812.10 




















185.04 


97.21 













RBPOBT OF THE OOVEBNOR OF POBTO RICO. 



195 



Grou receipts and dUbtarumenU of municipalUieSf by items, for fiscal years ending June 

SO, 1903, 1904, 1905, 1906, and iPOr—Continued. 



KAYAOUEZ. 



Item. 



Caah on hand beginning of year. 

KECKIFTB. 



Oeneral property tax 

Bond redemption tax 

Excffle tax (municipal quota) * 

Taxes levied prior to J niy 1 . 1001 

Industrial and oommenrial license taxes. . 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Interest on deposits 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total recdpts Indudtng balances on 
hand beginning of year 



DI8B17BBKMKNT8. 

Bonded indebtedness, interest 

Bonded indebtedness, sinking fund 

Insular loans repayment, principal and 

interest 

Administrative expenditures 

Police department 

Fire department 

Llfiiiting 

Public works 

Maintenance productive properties 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscelianeons 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1003. 



$173,982.80 



15,914.79 

17,911.06 

6,668.30 

54.14 

11,432.25 

736.40 

22,665.82 

1,20a 37 



3,439.81 



80,062.94 



253,066.74 



18,000.00 
10,00a 00 



9,111.89 
9,305.21 
2,542.65 
3,4Ba78 

33,277.61 
1,436.25 

10,251.16 
4,729.26 
6,529.70 
1,805.88 

15,388.50 

516.80 

294 00 

9,634.73 



136,467.51 



116,596.23 



1904. 



9116,696.23 



18,753.68 
22,187.29 

4,267.32 

282.06 

12,586.12 

1,20&60 
20,434.83 

1,930.90 



2,196.30 



83, 84a 09 



200,441.32 



12,00a 00 



10,540.44 
1,282.70 
2,347.47 
2,805.00 
9,40a76 
2,094.13 

14,885.86 
7, 126. 57 
6,831.42 
3,228.56 
2,191.90 
774.81 
428.42 
6,394.60 



81,425.73 



1906. 



$119,01&60 



32,761.87 

27,728.72 

86a 26 

95.74 

8,6ia50 

1,041.85 

17,881.73 

1,997.58 



12,000.00 
367.17 



103,341.37 



222,366.96 



6,000.00 

2,00a 00 



9,950.05 



2, 20a 00 
15,335.12 

6,520.15 

2,6ia57 
12, 52a 66 

7,409.54 
10,247.77 

3,750.88 

2, 66a 06 
607.97 
321.17 

2,358.37 



102,55a 11 



190& 



1907. 



$119,80a85 8123,736.44 



4d,670L93 
35, 45a 14 



9, 19a 60 

1,364.37 

19,996.42 

2,068.77 



575.20 



115,317.33 



236, 121. 18 



18, oca 00 
10,000.00 

2, 76a 00 
9,626.97 



2,214.76 
14,399.86 

6,718.38 

4,268.67 
14, 06a 61 

8,032.52 
11,125.60 

3,611.71 

3,969.06 
426.36 
466.00 

1,685.15 



111,384.74 



119,015.50 



119,80a85 



123,736.44 



64,680.79 
43,228.77 



9,271.46 

87a 36 

19, 14a 83 

1,400.60 
981.30 

1,400.00 
752.40 



131,738.40 



266,47493 



12,000.00 

10,00a 00 

2,726.67 
9,765.09 



2,221.54 
9,806.06 
7,186.03 
4,308.74 

17,207.22 
6,004 84 

13,021.18 

5,976.18 

2,501.70 

884 20 

518.11 

3,944 31 



109.061.80 



146,4ia04 



MOCA. 



Cart) on h«T»d h^jm\ng nf ywtr 








$760.49 












KKCBIPT8. 

Qenenl property tax 








84,436.11 
47a 00 
306.00 
6ai5 
16a 12 
146.95 


6,5iai5 
604 47 


School tax 








Industrial and conmiercial license taxes. . 








641.07 


Licenses, permits, and certificates 








112.80 


Mnnidpal property 








160.52 


Court fine* . , . T r .' 








117.86 


Mifcellaneoup 








5a 38 














Total receipts during year 








5,584 33 


7,204.14 










Total receipts inriuding balances on 
hand Nginning of ymr 








5,684 33 


7,964 63 











196 



BEPOBT OF THE OOVEBNOB OP POBTO BIOO. 



Gro9s receipts and diibursemenU of municipaUiies. by items, for fiscal yean ending June 

SO, 1903, 1904, 1905, 1906, and /^07— Continued. 



HOCA-<k>nUnued. 



Item. 



DIBBVBflmKim. 

Certifloates of indebtedneaa . . . 
AdministratiTO ezpendltures . 
Lii^tlxig 






Public works 

Maintenanfle productive properties. 
Ctiarities 



Fiscal year ending June 3C^ 



1903L 



Public health 

Education 

Courts and penal institutions. 

Road funds 

Traveling expenses 

Miscellaneous 



IMM. 



1905. 



Total disbursements during year. 
Balances on hand end of year 



1900. 



t5B&73 
977.38 
2Uk2S 
13180 

eaoo 

224.38 
46a 10 
1,36a 04 
371.16 
3M.81 



67.31 



4,823.84 



76a« 



1907. 



8614.77 

1,03&44 

7L43 

648.39 

156.00 

182.02 

506.42 

1,811.96 

457.76 



9.00 
264.38 



5,757.47 



2,307.16 



MOROVI8. 



Cash on hand beginning of year. 

BXCSIPT8. 



General property tax 

School tax 

lUcise tax f municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licensee, permits, and certificates , 

Munic ipai property 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts including balances on 
hand beginning of year 



DXSBURflBMXNTS. 



Certificates of indebtedness 

Insular loans repayment, principal and 

interest 

Administrative expenditures 

Lighting 

Public works 

Maintenance productive properties 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. . . 
Balances on hand end of year , 



90.25 



82,024.90 



1,937.86 
40.46 
151.00 
138.30 
298.50 
118.80 



26.05 



2,281.53 

225.61 

1,237.21 



277.26 
66.50 

301.10 
82.87 



02.01 



82,218.64 
172.81 
250.88 

91.62 
307.34 
154.00 
370.20 

33.15 



29.70 



4,735.87 > 4,564.06 



4,735.87 



4,564.33 



136.38 



1,068.84 

71.38 

100.35 

49.06 

254.20 

667.24 

727.00 

054.17 

312.70 

60.00 

144.89 

100.32 



4,735.62 



.25 



357.55 



701.08 

68.73 

60.80 

40.20 

284.17 

756.81 

768.71 

974.40 

443.48 

22.15 

88.48 

88.77 



3.628.34 



3,628.34 



258.37 



563.40 

58.18 

201.10 

17.03 

230.64 

543.45 

774.21 

499.86 

181.12 

28.25 

, 71.84 

187.65 



4,564.33 3,624.09 



4.25 



84.25 



5,100.85 
413.45 



485.50 

126.15 

523.66 

64.10 



25.75 



6,748.46 



6,752.71 



270.19 



1,548.70 

93.65 

54.48 

80.15 

240.02 

1,476.79 

1,455.68 

730.55 

395.54 

23.73 

220.72 

45.87 



6.644.07 



106.64 



tlOB.64 



4,400.70 
461.65 



910.80 

33.55 

406.48 

220.70 

4,000.00 

30.00 



10,563.88 



10,671.53 



284.56 

612.02 

2,008.20 

128.31 

913.67 

136.77 

515.33 

2,082.06 

1,406.58 

1,177.83 

345.70 

43.00 

325.44 

109.86 



9,968.23 



708.29 



BEPOBT OF THE GOVEBNOR OF POBTO BICO. 



197 



Gtos» receipts and dUbunemenU of munieipaliiieif by itenUj for fiscal years ending June 

SO, 190S, 1904, 1906, 1906, and iP(W— Oontinued. 



NAOUABO. 



Item. 



Cash on hand hfiglnnlng of year. 

KKCUPTfl. 



Geiwral property tax 

School tax 

Excise tax (municipal quota) 

Taxes leviM prior to July 1, 1001 

Industrial and commercial Uoense taxes. 

Lifjimaftn permits, and certificates 

Muniolpal property , 

Court fines 

Insular loans 

IflsoeUaneous 



Total receipts during year. 



Total receipts inrhidtug halawies on 
hand beginning of year 



DI8B17K8K]fSIIT8. 

Certificates of Indebtedness 

Insular loans repayment, principal and 

interest 

Administrative expenditures 

Lighting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal Institutions 

Road funds 

Traveling expenses 

Civttxegtoter 

Miscellaneous 



FiBcal year ending June 30— 



lOOSu 



t2S2.56 



3,961.35 



1,854.51 



306.26 

1,096.11 

156.22 

350.80 



32.05 



7,770.29 



8,071.84 



8.64 



Total disbursements during year. 
Balances on hand end of year 



2,307.82 

78.19 

132.96 

212.48 

758.90 

917.91 

1,218.68 

1,042.77 

642.54 

275.00 

260.79 

21.86 



1904. 



$184.32 



4,578.78 



1,189.51 

10.41 

647.00 

764.31 

62.50 

183.50 



9.15 



7,445.16 



7,629.48 



139.19 



7,887.52 



184.32 



1,323.93 
849.20 
339.01 
126.02 
970.51 
041.30 
879.42 
925.01 
971.30 
193.25 
216.20 
233.59 



7,606.02 



21.46 



190& 



$21.46 



7,284.92 
"'24i.'i9 



581.50 

167.25 

1,268.25 

50.00 



43.25 



9,645.36 



9,666.82 



71.74 



1,960.56 

405.36 

470.23 

281.50 

1,125.66 

1,110.00 

2,149.47 

880.29 

665.85 

147.06 

54.01 

118. 15 



9,429.90 



1906. 



$236.02 



7,974.34 



566.75 
223.25 

1,971.12 
73.20 

3,000.00 
522.30 



14,330.96 



14,567.88 



118.18 

600.00 
2,518.85 

350.00 
3,800.72 

310.00 
1,407.51 
1,045.75 
1,631.^ 

343.20 

632.59 
35.00 
20.00 

331.07 



236.92 



13,234.24 



1,333.64 



1907. 



$1,333.64 



NARANJITO. 



10,788.00 
1,228.56 



1,121.25 

41.75 

2,617.04 

126.34 



64.25 



15,989.28 



17,322.92 



636.08 

3,114.96 

471.93 

738.10 

727.17 

1,836.79 

1,722.29 

3,347.06 

814.85 

550.28 

49.22 



570.49 



14,079.24 



3,243.68 



Cash on hand bMlnnimr of vear 








$207.45 






1 






XSCKIFT8. 

Qenefsl property tax 








$1,906.50 
221.60 
361.00 
166.00 

80.71 
36.02 


1,83a 20 
220.63 


Sehooltax 








Industrial and conuneioiai license taxes. . 








495.50 


Licfoises. permits, and oei^iflcateii 


r 




109.25 


Munidpai property 


I 




274.61 


Court fines. .'....'. 








57.85 










25.37 











Total receipts during year 








3, 07a 91 


3,0ia50 












Total raoelpts Including balances 
on hAnd b^nnjng of y^r . . 








3, 07a 91 


3,220.95 








DI8BUB8BMKMT8. 
Admltif at^ative AxpAnditnrRfl 








1,031.58 

20.00 

20.00 

36.00 

187.95 

480.00 

504.14 

248.93 

148.97 

2a 00 

78.89 


752.96 


lighting r 








54.79 


Public works 








91.40 










24.00 


Charities 1. '...'. 








302.00 


Public health 








36a 00 


Bduoation 








584.73 


ConrtA an<| Denal infltitntlonii , 








441.12 


Road funds 








41.42 


Tmvelirar expenses 








3a 75 


• ■, ,^^^ *"^^ «.w« •■.••••....• 








96.89 












Total disbursements during year. . . 








2,866.46 


2,882.06 












Balances on hand end of vear ^ . . < 








207.45 


338.89 













198 



BEPOBT OF THE OOVEBNOB OF PORTO BICO. 



Oross receipts and disbursements of municipalities, by items, far fiscal years ending June 

SO, 190S, 1904, 1905, 1906, and 19(W— Continued. 



PATILLAfi. 



Item. 


Flaoal year ending June 30— 


1903. 


1904. 


1906. 


1906. 


1907. 


Caah on hand beginning of year 




876.25 


ia74 


84.82 


83,694.44 






RSCKIPT8. 

General property tax 


92,076.23 
416.99 

1,912.83 
174.67 

l,00a42 
209.50 
76a 79 
765.38 


3,179.62 
415.92 

1,221.23 
60.62 
68a 50 
466.24 
376.18 
209.86 


4,76L22 
44.69 
247.63 
4.96 
SOL 00 
194 60 
735.71 
282.26 


7,208.52 
88.38 


7,496.73 
8. 13 


School tax 


Excise tax* (municipal quota) 




Taxes levied prior to July 1, 1901 






Industrial and oonmiercial license taxes. . 

Licenses, permits, and certificates 

Municipal property 


918.60 

388.00 

1,230.31 

214.40 

2,ooaoo 


1,341.46 

35.60 

936.74 


Court noes 


321 90 


Insular loans 




Miscellaneous 






6&46 


63.24 






............ 






Total receipts during year 


7,405.71 


6,609.96 


7,217.40 


12,027.06 


10,201.70 




Total receipts including balances 
on hand beginning of year 


7,406.71 


6,776.21 


7,21&14 


12,031.68 


13,806.14 


DI8BUB8KMBNT8. 

Certificates of indebtedness 




189.38 


206.62 


215.76 


221.54 


Insular loans repayment, principal and 
interest 


» 


466.64 


Administrative expenditures 


1,562.22 
199.82 
417.33 
23&90 
876.80 

g8ao3 

1, IXi. 25 
1,328.24 


1,606.00 

2oaoo 

77.21 
26a 87 
46a 78 
894.96 
72L72 
1,026.30 
97a 45 

60.25 
242.00 

94.55 


2,012.03 
18&20 
79.93 
20a42 
799.86 
944.01 

1,467.84 

861.50 

374.91 

68.00 

laoo 

26.00 


2,235.00 

2iaoo 

562.68 
389 77 
842.51 
956.48 
1,638.68 
646.80 
871.10 

saoo 


2,079.91 
216.84 


Lighting '. ......!!.!!]]; 


Public works. 


1,223.53 
44a 03 
764 72 


Maintenance productive properties 

Charities 


Public health 


1,407.09 

1,732.01 

707.15 




Courts and penal institutions 


Road funds 


606.34 


Traveling expenses 


223L82 
252.00 
122.05 


60.00 


Civil register 




Miscellaneous 


11&66 


37400 






Total disbursements during year. . . 


7,329.46 


6,776.47 


7,2ia32 


8,337.44 


10.302.80 


Balances on hand end of year 


76. 25 - 74 1 


4.82 


3,694.44 


3,50a34 






1 





PE15UELA8. 



Cash on hand beginning of year 










81,335.20 














SECKIPTB. 

Oenerai prop^^rty tax 








86,080.93 
523.97 
532.92 
112.78 
140.36 
207.64 
142.25 


7,06a 43 


Scnool tax."!...' 








714 89 


Industrial and commercial license taxes. . 








498.40 


Licenses, permits, and certificates 








41.25 


Munidpafproperty 








228.43 


Court ones 








206.62 


Miscellaneous 








193.45 












Total receipts during year 






7,740.85 


8.932.37 










Total receipts Including balances on 
hand beginning of year 






7,740.85 


10,267.61 










DISBUB8K1CXNT8. 

Administrative expenditures 








1,286.78 
183.28 


2,105.32 


Lighting .'. 








216.72 


Public works 








1,340.80 


Maintenance productive properties 








120.00 
455.00 
947.29 
1,740.07 
530.00 
066.49 
50.00 
106.74 


160.00 


Chari ties 








74a 83 


Public health 








647.96 


Education 








2,141.21 


Courts and penal Infltltntion" 








840.00 


Road funds 








1,417.45 


Traveling expenses 








142.65 


Mlsc^Uaneou* ... 








366.77 












Total dlsburesments during year. . . 








6,405.65 


10,131.79 












Balances on hand end of year 








1,335.20 


135.78 













BEPOET OP THE GOVEBNOK OP POBTO EICO. 



199 



Gross receipts and disbursements of municipalities, by itemSj for fiscal years ending June 

30, 1903y 1904y 1905, 1906, and /P07--€ontiiiued. 



PONCE. 



Item. 



Caaix on hand beginning of year. 

RECEIPTS. 



Fiscal year ending June 30— 



1903. 



1196,397.35 



General property tax 

Bond reaemption tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial lioense taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Interest on deposits 

Insular loans 

liiscelianeous 



Total receipts during year. 



Total receipts Including balances on 
band bcc;innlng of year 



DISBX7B8SMENTS. 

Bonded indebtedness, interest 

Bonded indebtedness, sinking fund , 

Certificates of indebtedness , 

Indebtedness annexed municipalities 

Insular loans repayment, principal and 

Interest , 

Administrative expenditures , 

Police de part ment 

Fire department 



Lighting 

Public works , 

Maintenance productive properties. 

Cnarities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register .♦ 

MisceUaneous 



Total disbursements during year. 
Balances on hand end of year 



6o, v4v. 31 
27,418.96 
13,219.37 

l,5n.64 
23,112.56 

1,260.75 
26,093.08 

3,094.53 



3,592.13 



156,242.33 



352,639.68 



1904. 



1114,480.16 



60,541.30 
19,208.96 

8,439.81 

163.17 

17,485.35 

4,990.86 
28,883.64 

2,960.30 



1905. 



$80,687.98 



3,031.71 



146,706.10 



260,185.26 



6,000.00 

10,000.00 

6,44&00 

965.37 



30,083.34 
32,969.60 

4,957.95 
31,342.60 
13,974.32 

4,587.57 
23,546.38 
21,468.98 
32,355.26 

7,180.92 



2,905.01 

460.00 

8,904.04 



238, 159. 52 



114,480.16 



18,000.00 



14.98 
1,522.94 



14,401.60 

20,606.87 

4,011.20 

5,129.52 

41,644.04 

3,828.12 

20,079.73 

15,434.44 

16,064.31 

5, 160. 12 

8,910.01 

1,762.70 

230.00 

2,906.80 



179,617.28 



80,667.98 



104,418.72 

24,830.29 

1,711.26 



16,788.63 
3,166.35 

33,867.07 
l,6n.41 

12,344.33 

35,000.00 
1,719.14 



235,457.20 



316,036.18 



1006. 



1907. 



175,022.24 962,605.65 



89,43L47 
28,352.57 



15,098.20 
2,356.82 

29,539.44 

1,289.26 

634.00 



786.55 



167,426.35 



242,448.50 



12,000.00 I i2,ooaoo 
20,000.00 10,000.00 



1,069.40 

6,708.80 

23,889.97 

6,512.40 

4,067.34 

27,636.36 

28,433.10 

5,606.09 

20,510.03 

21,544.85 

32, 428. 78 

6,045.24 

8,354.80 

2,436.13 

980.00 

13,790.47 



8,902.68 
16,362.86 



6,338.61 

16,197.07 

27,803.65 

8,288.62 

17, 115. 57 

15,809.88 

21,03L33 

4,478.83 

7,631.01 

1,448.90 

720.00 

6,644.13 



241,002.04 ' 170,852.04 



75,022.24 



62,505.65 



04,168.64 
27,740.88 



18,562.36 
065.66 

28,521.40 
800.06 
520.50 



1,172.70 



172,40L18 



235,066.83 



12,000.00 
10,000.00 



7,383.48 
21,602.78 



5,000.00 

17,864.78 

11,031.13 

11,522.21 

.25,706.86 

10,44L00 

21,508.53 

4,460.45 

6,603.28 

1,203.07 

060.00 

7,428.47 



184,806.02 



50,278.81 



QUEBRADILLAS. 



Cash on hand beKlnninc of vear 










$170.61 














BBCEIPTS. 

General property tax 








12,313.50 
270.08 
710.60 
28.00 
254.62 
112.80 


2,664.33 


School tax 








348.06 


Induiitrlal AJid GommAreial liCAnflA tax as . . . 








700.60 


I'fo«Tim#. peTTP^tii, A.nd eertiflcAtAfl 








27.50 


Municipafproperty . .....,..,,- r r 








436.70 


Court fine*. 








110.40 


lfijv«kll|Lnifinnii 








230.07 














Total nceipts durlnir year ..,.--,--. 








3,690.40 


4,608.45 












Total receipts including balances 
on band beidnninir of veA-'r . t 








3,600.40 


4,779.06 













200 



BEPOBT OF THE OOVEBKOB OF POBTO BICKX 



Grass receipts and disbursemeTUs of municipdUHes. by iUmSy for fiscal yean ending June 

SO, 1903, 1904, 1905, 1906, and i9(^— Continued. 



QUEBRADILLAS--Continoed. 



Item. 


Fiscal year ending June 30— 


1903. 


1904. 


1905. 


1906. 


1907. 


DISBUBSBXENTS. 

Certificates of indebtedness 








8165.60 

813.70 

84.00 

19.15 

96l00 

2S0.00 

579.00 

733.72 

405.48 

185.09 

20.60 

157.88 

69.76 


8170.04 


Administrative expenditures 








990.83 


T^iffhtlrig ' 








94.46 


Public works 








38.97 


Maintenance productive properties 








24.00 


Charities.....* .'...*. 








257.79 


Public health 








531 90 


Education 








87&59 


Courts and penal institutions 








419 04 


Roa4 funds ... 








95.40 


Traveling expenses 








0.35 


Civil register'. 










Ml4C4Alanf!iou'P 








106 00 












Total disbursements during year. . . 








3,519.88 


3,613.37 










Balances on hand end of vear- . . 








170.61 


1,165.60 











RINCON. 



Cash on hand begimiing of year 








821.30 






1 






BECEIPTS. 

General property tax 








82,018.20 
237.35 
580.50 
246.40 
84 25 
122.90 
2,643.49 


2,731.81 
324.62 


School tax 








Industrial and commercial license taxes . . . 








781.00 


Licenses, permits, and certificates 

Munictpai property 








107.00 








52.50 


Court lines .-,.,,, 








00.50 


Insular loans -,-,-_,,, 










M^scellaAeous 








10.12 














Total receipts duriuK year 








5,932.00 


4,067.55 










Total receipts including balances 
oil hand nefiiTiniTWf nt year _ 








5,982.09 


4,088.85 








• 


DISBXntSEMENTS. 

Certificates of indebtedness 








2,643.49 

007.99 

941.43 

72.00 




Insular loans, repayment, principal and 
interest 








666.60 


AdminJBtnvtive expenditure" 








797.90 


Lighting .'. 








36.00 


PuDlic works 








27.40 


MainteTTance productive pmpertiAs 








60.00 
117.01 
324.00 
641.02 
288.97 
16L35 
9.58 

43.05 


60.00 


Charities 








137.10 


Public health 








255.00 


Education 








978.20 


Court" and penal institutionsr . , , 








285.88 


Road flinds 








21.88 


Travellnsr exDensee 








12.27 


Hisoellaneoiis 








79.18 












Total disbursements during year 








5,910.79 


3,247.63 












Balances on hand end of year 








21.30 


841.22 













BSPORT OF THS QOVBBNOB OF POETO BICO. 



201 



Grois receipts and disbursemenU of munieipdl'Uies. by itemay for fiscal yean ending June 

30, 1903, 1904, 1905, 1906, and i907— Continued. 



RIO QRANDB. 



Item. 



Caah on hand beginning of year. 

RECEIPTS. 



Oeoeial property tax 

Exdae tax rmimidpai quota) 

Taxes leviea prior to July 1, 1901 

Industrial and oonnnerdal Uoense taxes. 

licenses, permits, and certilksates 

Municipar property 

Court nnes 

Miscellaneous 



Total receipts during year. 



Total receipts, indndlng balances 
on hand beginning of year 



DISBT7B8EMENT8. 

Indebtedness annexed municipalities. 
Administrative expenditures 



TJ ghtJTW 

PubU 



)]ic works 

Maintenance productive properties. 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

TraveUi^ expenses 

Civil register 

Miscellaneous 



Fiscal year ending June 30— 



igOSw 



12,352.09 



Q,012.33 

4,264. fi2 

64.74 

370.00 

1,321.70 

97a 48 

335.48 

3a 75 



16,373.00 



18,725.00 



1904. 



9403.50 



10,327.49 

2,722.65 

544.98 

784.50 

1,649.94 

1,180.60 

449.93 

3.07 



17,663. 11 



18,066. 70 



1906. 



120.34 



16,741.81 

552.08 

10.84 

11.50 

297.20 

2,750.03 

50.05 

131.00 



20,553.51 



20,57^85 



3,159.74 

247.67 

3,62L95 

21&00 

1,30L92 

2,023.90 

4,447.66 

1,222.52 

852.75 

383.82 

226.25 

61&32 



Total disbursements during year. 
Balances on hand end of year 



18,321.50 



403.59 



7.06 
3,22a 35 

316.55 
1,596.64 

268.89 
1,144.40 
1,853.98 
5,272.90 
1,38a 88 
1,770.63 
7.96 

287.75 

961.30 



18,04a 36 



20.34 



5.50 

3,lia35 

441.86 

3,87a 71 

330.62 

2,882.46 

l,8ia25 

5,321.08 

653.85 

1,29a 80 

6a 00 

63.50 

701.24 



190a 



17.54 



8,304.86 



635.51 

218.75 

2,022. 13 

139.00 

8.94 



11,329.19 



11,336.73 



2,061.47 

49a 00 

843.06 

43a 77 

1,501.47 

1,302.50 

3,293.06 

537.39 

607.42 

3a 50 

14.00 

114.16 



20,56a 31 



7.54 



11,329.82 



a 91 



RIO PIEDRAS. 



1907. 



16.91 



9,12&97 



1,359.47 
62.50 

1,444.80 
232.75 
10a78 



12,337.36 



12,344.27 



2,169.10 

452.50 

43a 40 

425.86 

1,107.40 

1,46a 00 

2,24a 65 

966.44 

1,513.63 

84.75 

32.00 

191.35 



11,08a 23 



l,2Sa04 



Cash on hjind beginning of year. 

BECEIPT8. 



General property tax 

8cliool tax 

'RiuABb tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial noense taxes.. 

Uoenses, permits, and certificates , 

Mnnidpai property 

Court nnes 

Miscellaneous 



Total receipts during year. 



Total receipts, including balances 
on hand beginning of year 



DISBURSEMENTS. 

Administrative expenditures 

Lifting 

Public works 

Maintenance productive properties. 

Charities 

Public health 

Education 

Courts and penal institutions 

Roa4 funds 

Traveling expenses 

CI vQ register 

Misoellaneoua 



Total disbursements during year. 
Balances on hand end of year 



$42.72 



4,643.65 



2,857.85 
273.37 
1,784. 10 
1,675.35 
1,594.50 
1,259.73 
60.00 



13,648.55 



13,691.27 



1748.58 



5,231.18 

823.55 

l,60a34 

ia20 

2,479.00 

1,24a 25 

2,312.25 

896.01 

179.50 



14,090.28 



15,43&86 



8612.81 



12,514.20 



9,607.57 
990.82 
306.24 



1,598.00 
256.50 

2,948. 12 
430.10 
124.45 



11,543.78 
1,159.85 



1,20a 50 
172.30 

3,231.25 
923.10 
100.60 



16,255.80 18,339.38 



16,768.61 20,853.58 



2,506. 12 

449.46 

845.49 

506.00 

1,221.44 

1,755.00 

2,193.32 

1,230.90 

557.40 

1,078.50 

3SO.0O 

240.06 



12,942.69 



2,934.12 

431.75 

2,361.55 

46a 19 

787.72 

l,5ia66 

3,301.17 

1,176.30 

780.09 

512.95 

240.00 

414.95 



14,926.06 



74a 58 



512.81 



2,772.95 
925.15 

1,802.04 
454.25 
74a 59 

1,524.80 

3,497. 15 
7o9. 98 
780.03 
291.20 
154.00 

4aa27 



14,254.41 



2,96a 87 
793.88 

2,865.75 
472.84 
892.16 

1,790.00 

3,54a 94 
773.33 
786.88 
220.00 
240.00 
86&57 



16,211.72 



2,614.20 



4,641.86 



$4,641.86 



13,307.54 
1,525.89 



2,494.33 
47.90 

3,48a 00 
962.30 
284.57 



22,112.53 



26,754.30 



3, 33a 58 

2,21a 56 

3,096.25 

551.50 

1,527.66 

2,520.00 

4,603.00 

840.00 

439.18 

232 25 

300 00 

1,28a 82 



20,940l89 



5,804.50 



202 



BEPORT OP THB GOVEBNOE OP POBTO BICO. 



Qto98 receipts and disbvrgemerUs of munieipaUHeSj by itenu, for fiscal yean ending June 

SO, 190S, 1904, 1905, 1906, and i907— Continued. 



8ABANA OBANDE. 



Item. 


Fiscal year endhig June 30— 


1903. 


1004. 


1005. 


• 1006. 


1007. 


CmH on hand beginning of y^r 


817.74 


134.78 


13.42 


S52.15 


10.40 






RECEIPTS. 
OAnflral property tftX 


2,337.48 
405.05 

1,386.21 
710.00 
465.10 
856.00 
506.28 


2,475.80 
498.53 

1,155.28 
015.00 
337.55 

1,460.27 
310.83 


3,685.24 
416.30 
234.25 
844.00 
386.75 

1,067.31 
200.00 

3,644.27 
36.71 


3,038.10 
4A0.56 


4,672.75 


School tax. r r 


558.67 


ExdM tax (munlciDal auota) 




InduBtrial and commercial license taxes. . 

Licenses, permits, and certificates 

M\inii>inarprop9rty ....... 


1,17&60 
474.55 

1,477.30 
300.05 


1,206.24 

22.10 

1,474.69 


Coiirt nnw» 


315.91 


Tiiiiiiifl.r loans 




MifKwllan4M>iiff 


12.28 


7.50 


1,000.43 


83.42 






Total receipts during year 


6,677.30 


7,178.76 


10,535.82 


8,848.58 


8,422.78 






Total receipts, including balances on 

h^Lnd b«KlnT»<n|? of y^Mi*" 


6,605.04 


7,213.54 


10,530.24 


8,000.73 


8,423.27 






DI8BU11SEMENT8. 

Insular loans repayment, principal and 
interest 






768.35 

1,024.61 

224.60 

00.83 

140.00 

013.51 

1,552.10 

3,061.42 

063.77 

463.15 

50.17 

100.00 

236.40 


831.14 

2,243.53 

242.82 

453.63 

180.00 

647.33 

1,070.41 

1,256.14 

584. Q2 

315.04 

41.75 

27.35 

08.08 


781. 71 


Administrative exDendlture 


i,575.8i 
192.75 
146.82 
81.00 
547.27 
847.37 

1,993.75 
653.95 
175.00 
199.44 
10&37 
139.73 


1,406.42 

216.30 

124.24 

80.00 

510.83 

1,006.08 

1,801.05 

848.68 

586.75 

00.60 

122.35 

226.83 


1,523.41 


Mffhtlng .., ,. . , . 


246.30 


PiibUc works 


362.45 


Maintenance productive properties 

Charities.... r '.... 


160.00 
733.20 


Public health 


1,189.70 


Education 


1,811.74 


Courts and penal institutions 


656.00 


Road funds 


374.46 


TrftvAUng p-^penfms ... 


41.35 


rivll »*4»gfit4*r. 


27.00 


Miww-Uari^Aii" .... ... . , . 


132.55 






Total disbursements during year. . 


6,660.26 


7,210.12 


10,487.00 


8,000.24 


8,040.06 


Balances on hand end of year 


34.78 


3.42 


52.15 


.40 


383.21 









SALINAS. 


















$3,332.44 














BECBIPT8. 

Oennral property tax , . . 








$18,097.48 

2.70 

136.15 

839.00 

467.15 

37.90 


21,751.35 


School tax.T . ,.'. 








1.30 


Licenses, permits, and certificates 








72.70 


MuniOripiM proiwrty X ... . 








1,000.75 


Court finpat 








261.25 


M1jiOAllfi.nAn^ii;i 








75.02 












Total receipts durinsr year 








19,580.38 


23,162.37 












Total receipts, including balances 
OTi hand beirinninK of year. ... 








19,580.38 


26,404.81 






.. 




DISBtTBaEMEMTS. 








2,468.12 

660.42 
3,102.00 

286.50 
1,366.37 
2,316.00 
3,622.19 

761.50 
1,447.81 

147.75 
68.38 


2,006.39 


T.lffhting *. 








725.22 


PiibUc works 








6,338.08 


Maintenance productive properties 








1,020.00 


Charities . . . . T T . . .*. 








1,295.27 


Public health 








2,784.50 


Education 








4,360.20 


Courts and penal institutions 








1,423.51 


HOfld hind" . , r r T . T . T 








1,417.51 


Trft.y«H|ifr p^ppTifl^ , 








240.00 


MiiKvJlaTieous 








175.03 












Total disbursements durins year . . . 








16,247.94 


22,775.61 












BftianAAA "" bi^nd end o' yei»J* ,.- 








3,332.44 


3,710.20 













BEPOBT OF THE OOVEBNOR OF POBTO BICO. 



203 



Gross receipts and disbursemefUs of mumcipaliUes. by Uems, for fiscal years ending June 

SO, 1903, 1904i ^905, 1906, and 1907— Continued. 

SAN OB&mAn. 



Item. 



Cash on hand beginning of year. 

KBCXIPT8. 



Qeneral property tax , 

School tax , 

EzciM tax (municipal quota) , 

Taxes levied prior to July 1 , 1901 

Industrial uul commeicLal licenee taxes 

Lloenees, permits, and certificates 

Municipaj property 

Court fines 

Miscellaneous 



Total receipts during year. 



Total ieoelpts,including balances on 
hand beginning of year 



DISBUBSBMSNTS. 

Certificates of indebtedness 

Administratire expenditures 

Police department 

Fixe department 

Lighting 

Public works 

Maintenance, productive properties. 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



1903. 



ti9aao 



6,807.42 



3,460.26 
636.87 

1,648.80 
497.00 

2,319.40 

1,102.11 
19.12 



16,298.98 



16,489.37 



38&23 

3,786.60 

13.06 



330.31 

1,283.06 

437.89 

1,060.11 

1,807.98 

3,363.66 

1,368.91 

624.40 

276.60 

221.26 

322.67 



16, 39a 49 



98.88 



Fiscal year ending June 3D— 



1904. 



106.88 



6,603.11 
1,036.67 
2,214.92 

416.24 
2,300.49 

942.26 

3,468.84 

1,086.76 

26.24 



18,083.62 



18,182.40 



666.22 
3,936.63 



197.67 

683.23 

2,247.69 

616.63 

942.38 

2,842.90 

3,641.63 

1,191.63 

922.94 

92.60 

183.76 

322.11 



18,076.71 



106.60 



1905. 



$106.69 



1906. 



8304.48 



0,63a 32 

1,003. 12 

449.12 



13,088.07 
1,486l03 



1,847.47 
498.66 

2,994.70 

162.60 

96.39 



1,882.33 
187.75 

3,430.06 

306.66 

50.10 



16,671.28 



16,676.97 



602.10 
3,639.28 



816.13 
876.28 

l,o4s. 05 

646.30 

726.63 

1,962.64 

3,429.16 

756.40 

774.03 

86.86 

30.00 

280.84 



20,439.88 



20,744.36 



520.80 
4,947.76 



1, 184. 10 

697.26 

924.27 

892.91 

1,288.46 

3,695193 

4,293.79 

90&30 

1,028.08 

6&36 



28a 64 



16,372.49 20,728.23 



304.48 



16.13 



SAN JUAN. 



1907. 



$16.13 



16,243.76 
1,741.99 



2,689.03 
37.60 

2,892.09 
432.60 
366.32 



23,403.89 



23,420.02 



634.74 
4, 66a 66 



1,966.66 

863.98 

833.39 

822.03 

1,979.76 

3,250.02 

4,886.68 

820.06 

991.76 

76.46 



123.68 



21,729.02 



1,601.00 



Cash on hand beginning of year. 

KECKIPTS. 



Qeneral property tax 

Bond redemption tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial Uo^nse taxes . 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Interest on deposits 

Insular loans 

MiafittlliLnflnn B , 



Total receipts during year. 



Total receipts. Including balances on 
hand beginning of year 



$236,002.34 ;$163,417.29 $148,869.74 



58,706.16 

70,963.82 

10,796.73 

5,491.50 

82.03 

16,046.00 

15,97&01 

76,824.73 

6,532.48 

3,56L61 



1,30L26 



266,282.41 



600,284.76 



50,004.78 

70,361.71 

12, £08. 46 

3,506.05 



14,788.60 

10,291.67 

86,464.21 

6,394.10 

4,806.20 



1,567.07 



268,772.75 



422,190.04 



103,373.17 

72,960.15 

8,879.12 

7ia03 

248.76 

1,267.50 

7,157.17 

91,394.80 

3,708.16 

3,3iaos 

2,500.00 
2,108.92 



297,704.70 



446,674.44 



$07,106.48 



$195,749.05 



119,319.33 
77,500.22 
13,767.18 



14,096.16 

4,822.68 

177,117.92 

4,918.86 

2,661.28 

15,000.00 
6,360.20 



435,563.72 



632,760.20 



129,60a28 
61,064.66 
16,173.82 



12,281.63 

3,168.61 

112,366.68 

6,098.90 

1,77L68 



7,644.86 



348,040.11 



543,780.16 



REPORT OP THE OOVRRNOR OP PORTO RICO. 



Item, 




1W3. 


1W4. 


im. 


igoi. 


1907. 




t36. 000.00 

m, 000. 00 


130.000.00 


836,000.00 

00,000.00 


n.io 

17.38 
13.21 

a. St 

11 

-tt.3D 

744.00 

11,M7.<5 






3o,ooaoo 






wiTOlBS 

35,goi.eo 

sag 


"i'tsi'S 
eo,OK,*7 

27,090.22 

i:Si 

31,861 OS 
7,TS2.TS 

770.00 
10,120.08 


22,017. 6S 

\9. 130. 14 
S7,Me.Jt 

2S,S4S.71 

u,Me.a3 

36;SS2.« 
8.708.00 

Sift IS 

12, IBS. OS 


20,314.73 












34.703.00 




ftS-s 






«, 885.88 




620.00 

8,903. as 


















M6,g87.« 


273,320.30 


348, 37a «a 


337.0iai5 


173,408.98 




153, 417. » 
AKLORK 

MSI 08 


i«,sao.7* 

NZO. 


S7,m4e 


1BS,7«0» 
















Cub nl*ndh«rtanlnBoi™« 


ta80.s 


(57S.27 


1800.80 


14 






"™™- 


3,07T.M 

iex.21 

3,307.60 

I.IST.OS 
B3g.55 


11 

2,iai.M 

7BBM 
'M0.U 


'S7S.26 

484.W 

8&2S 

2,011.00 

^ 79.80 

3,308.38 

288.24 


4,MT.83 
■ 1M..41 




















' 4i.30 
' 33.50 


''"8n^S! 
















T3i.eG 


n.07 


174. K 


300.02 










]»,d0I.O4 


I5,ISI.« 


M,8«.I1 


8,447.83 










U,ai4.13 


lMS32.n 


1S,G3D.38 


9,2ia23 


15,088.07 






!as 


083.70 


881.43 


IK.V 


















3,0O«.M 

m-31 
I'.iesLm 


MM 

j; 138: 01 

1,452. BT 
728.31 

2*7,00 


ill 

i!76e!2e 

3,903.87 

730. »4 
070.17 

ii 


273.43 
78.87 
81 OO 
88&W 
1,855.25 
1,553.47 
408.80 
388L87 

£S 

138.83 












,¥!?¥ 




















'2B.S) 


















12,883. Be 


H,U7.00 


14,729.78 


8.087.00 










m» 


S7i.27 


na«o 


381.14 









REPORT OF THE GOVERNOR OF PORTO RICO. 



205 



Gro$8 recdjUs and duhurtemenJtt of municipalities^ by ilemSy for fiscal years ending June 

SO, 1903, 1904, 1905, 190€, and /9(?7--Continued. 



BAN 8BBA8TIAN. 



Item. 



1903. 



Cash on luuid beginning of year. 



Qeneral property tax 

School tax 

Excise tax (moniiolpal quota) 

Taxes levied prior to July 1, 1901 

Industrial and eommexcial Hoeiue taxes . 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Insular loans 

Ifisoellaneous 



Total leeeipts during year. 



Total leseipts, including balances on 
hand be^nnlng of year 



DI8B17B8X1CXNT8. 

Oartifloates of indebtedness 

Insular loans iepa]rment, principal and 

Interest 

Administrative expenditures 

Fire department 

Usditing 

Public worta 

Maintenance productive properties 

Charities 

FubOc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

ClvUregisteri , 

lilscellaneons 



$3,166.31 
447.86 
2,812.28 
229.77 
3&00 
611.66 
980.17 
26170 



37.88 



8,684.62 



8,684.52 



668.82 



1,80&22 



Fiscal year ending June 30— 

1906. 



1904. 



S20.90 



1005. 



S8.90 



6,300.94 
1,073.06 
1,796.49 

603.62 
1,227.00 

126.60 
1,099.81 

274.65 



164.32 



12,664.29 



12,665.19 



7,032.63 

838.22 

364.07 

48.57 

1,166l00 
204.92 
76326 
17390 

8,609.42 
70.44 



492.47 



2,117.05 



123.05 

241.66 

46.78 

913 78 

l,086ill 

2,034.08 

760.78 

46&15 

138.27 

114.45 

168.57 



Total disbursements during year. 
Balances on band end of year 



8,563.62 



20.90 



261.66 

260.41 

107.83 

1,645.67 

1,684.33 

3,408.11 

1,602.12 

779.30 

49.95 

269.65 

97.94 



3,842.70 

l,906u77 
2,600.39 



12,576.29 



8.90 



SANTA ISABEL. 



288.44 
401.93 
181.99 
2,174.21 
1,999.60 
3,073 1& 
1,477.04 

33 80 
160.00 
123 75 



19,257.01 



82.32 



S82.32 



11,323.11 
1,274.71 



62.85 

1,32a 60 

20&40 

847.96 

31370 



266.74 



19,330.43 15,617.97 



19,339.33 15,700.29 27,788.66 



2,022.92 

2,647.97 

89.33 

282.11 

324.16 

124.00 

2,132.81 

1,709.83 

4,066.49 

860.32 

89394 

20.60 



190.81 



15,25&19 



44&10 



1907. 



S446l10 



13,116.41 
1,465.67 



26.96 

1,161.86 

60.80 

841.94 

24&70 

10,000.00 

446.34 



27.343.66 



7,444.86 
i 1,819.42 

470.' 43 

3,794.41 
483 43 
2,341.79 
1,099.00 
4,26360 
1,101.62 
l,216u01 
19.26 



8300 



24, 126. 82 



3,661.84 



Cash on hand beginning of year , 



sicnPTS. 



General property tax , 
School tax 



Excise tax (mnnldpal quota) 

Industrial and oommeroal licenae taxes . 



oB.pe 
Ipalp 
fines. 



MUDifll 

Court 
Miscellaneous 



rmlts, and oertiflcates. 
property 



Total receipts during year. 



Total reeetots. including balances 
on hand begmning of jrear 



1307.34 



6,647.33 
1,004.66 
832.45 
297.00 
237.30 
324.90 
419.37 
168.75 



9,021.76 



9.329.10 



$1,263.38 



6,060.68 
1,214.60 
531.45 
672.25 
604.06 
107.60 
671.12 
24.60 



9,676.06 



10,939.44 



$660.04 



9,314.20 

1,009.58 

107.78 

6.00 

49.20 

654.61 

616.60 

89.38 



$549.66 



10,664.20 
1,251.56 



12,305.19 



66.16 

743.39 

622.30 

4.80 



11,745.15 I 13,242.41 



13,791.97 



$14.67 



12,460.44 
1,461.23 



49.35 
821.10 
451.00 
164.03 



15,396.15 



15,410.72 



206 



REPORT OF THE GOVERNOR OP PORTO RICO. 



Gross receipts and disbursements of municipalUies, by Uejns, for fiscal years ending 

30, 190S, 1904y 1905, 1906, anrf 1^<?7— Continued. 



June 



SANTA ISABELr-Continued. 



Item. 



DI8BUS8Blfram. 

AdminifltraUve expenditures 

lighting 

Public workfl 

Ifaintenuioe productive properties. 

Chailtles 

Public health 

Education 

Ck>urt8 and penal institutiona 

Road funds 

Traveling expenses 

Qvil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



II 



,870.34 

240.00 

153.98 

191.40 

609.90 

,014.00 

,318.04 

,849.00 



286.05 

184.00 

83.11 



8,085.72 



1,263.88 



1904. 



81,863.27 

270.60 

97.01 

126.00 

617.70 

1,089.60 

2,375.14 

1,400.84 

2,268.19 

71.25 

210.00 

10.00 



1906. 



82,385.40 

266.80 

501.66 

132.00 

737.34 

1,765.00 

3,778.87 

1,047.82 

730.81 

284.60 

16.76 

166.60 



10,289.40 



660.04 



11,846.63 



549.66 



1906. 



82,865.36 

268.61 

1,660.24 

219.40 

1,002.43 

1,627.00 

3,811.81 

760.79 

o40.4o 

275.76 
248.26 
263.83 



13,777.40 



14.67 



1907. 



82,076.52 

663.90 

284.00 

248.00 

2,357.72 

1,244.03 

4,089.60 

1,190.00 

1,136.33 

231.84 

200.00 

130.74 



14,631.18 



779.64 



TOA ALTA. 



Cash on hand beginning of year. 

KECEIPT8. 



80.92 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes . 

licenses, permits, and certiflcatos 

If unidpal property 

Court fines 

Insular loans 

Miscellaneous 



Total receipts during year. 



Total receipts, including baUnoes 
on hand beginning of year 



DIBBUBSEMENTS. 

Certificates of indebtednfsss 

Insular loans repayment, principal and 

interest 

Administrative expenditures 

lighting 

PudUc works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. .. 
Balances on hand end of year 



4,517.17 



3,661.88 

91.63 

965.60 

1,260.00 
843.70 
860.49 



28.51 



11,727.88 



11,728.80 



2,455.79 



3,843.10 

208.77 

167.36 

161.24 

662.33 

1,206.29 

1,337.90 

1,118.77 



249.17 
179.82 
149.60 



11,630.13 



98.67 



198.67 



5,354.15 

814.60 

2,535.68 



1,424.00 

1,068.05 

234.45 

706.56 



9.96 



12,136.47 



12,235.14 



1,512.74 



3,053.87 

147.95 

79.66 

142.38 

604.25 

1,068.45 

2,665.76 

1,318.12 

1,142.07 

125.00 

164.00 

147.98 



12,002.06 



143.06 



8143.06 



7,464.74 
803.05 
515.09 



1,709.50 
548.70 

1,249.61 
636.26 



57.70 



13,044.67 



13,187.73 



1,580.63 



3,387.93 

206.24 

17.77 

122.10 

801.23 

1,176.12 

3,072.51 

1,221.31 

612.79 

292.00 

644.78 

151.52 



13,185.03 



1.80 



11.80 



3,280.60 
372.90 



671.50 
139.47 
480.75 
356.70 



5,301.92 



5,303.72 



835.00 



1,343.37 

80.06 

58.25 

53.00 

205.36 

800.00 

1,067.97 

529.54 

257.72 

27.76 



24.75 



5,302.77 



.05 



80.05 



8,027.23 
380l40 



950.50 
266.84 
641.15 
323.63 
3,000.00 



8,679.76 



8,580.70 



55.72 

606.96 

2,178.26 

62.25 

438.24 

48.00 

688.70 

1,554.94 

1,032.41 

402.31 

663.77 

64.25 

46.00 

81.86 



7,833.67 



747.03 



BEPOBT OP THE OOVEBNOB OF POETO EICO. 



207 



Gross receipts and duhursements of municipalUieSj by itemSf for fiscal years ending June 

SO, 190S, 1904, 1905, 1906, and iiW— Oontinued. 



TOA-BAJA. 



Item. 


Fiscal year ending June 30— 


\ 


1903. 


1904. 


1906. 


1906. 


1907. 

• 


Caah on lumd bflsiimiiur of YMhr 










S743.61 ' 














BECDPTS. 
Oenf^nU property tftX , 








16,165.38 
703.21 
488.25 

61.50 
638.32 
194.90 

19.25 


8,138.94 


School tax. T...T 








950.41 


Industrial and commexdai iioenae taxes. . 








306.20 


Ltceiiflev. permits, and oeitlflcates 








62.90 


MnnfcfpiM piroperty- 








600.76 


Oonrt^'ne*. ..*,.' 








177 65 


M^'PfV-llAnf^liii . _ - 








32.60 












Total receipts daring year 


1 




8,270.81 


10,271.36 










Total receipts including balances on 
hand bflfflnninff of veA-r. 








8,270.81 


1 

11,014.97 











DI8BUB8BMXNT8. 

Insular loans repayment, principal and in- 
terest.. 










t 

196.91 


A^dmlniatTAttvA Axn^dittinw 








i,3i4.'98 
471.60 
811.53 
119 80 
^1.00 
980.92 

1,930.06 

438.60 

490.72 

79.40 

336.00 


1,609.22 


T/ighting , . . .* . . . 




•••"•••""•"• 




633.89 


Puhliff works , 








652.06 










379.16 


Charities. . . . T ?...*. 








676.02 


Public health 








899.07 


Education 








2,571.36 


Courts and penal institutions. 




' " L." '... 


878.86 


Ro4d f undsT T . r , . , 




475.23 


TriLVAllM AXpMllMa 








86.46 


Civil register 








120.00 


Miscellaneou". - . , . 








132.59 


103.46 












Total disbursements durinsr year. . . 








7,527.20 


9,281.73 












Balances on hand end of year 








743.61 


1,733.24* 













TRUJILI/O ALTO. 








Ojyih ATI hand beRinninff t\i year . . 










1230.22 














BECSIPT8. 

Qcneral property tax 








11,795.46 
196.35 
162.00 

97.50 
667.25 

95.40 


2,213.14 


School tA» .' . r . ' , r . , 








262.02 


Industrial and commercial license taxes. . 








227.85 


I^cenae. mrmltfl. And certifloatAfl . 








105.50 


MuniciDal nroDerty 








720.05 


Court nnes. 








180.85 










24.14 













Total receipts during year 








3,013.96 


3,742.55 












Total receipts including balances on 
bATid h^nnnijur of year. . . , , 








3,013.96 


3,972.77 












DISBUBSEMEirra. 

Certificates of indebtedness 








566.23 
795.43 


581.39 


AdfninfiptrativA nxpAnditurAii 








844.00 


I/lghting 








79.50 


ifaDntAnance nrodnctiTc pronerties 








36.00 

91.42 

399.16 

553.03 

167.78 

143.89 

12.80 

18.00 


60.00 


Charities. r 








124.00 


Public health .*. 








316.00 


Education .^..-^ 








094.39 


Courts and penal InfitltntlonA 








352.10 


Hoad funds. t.t ^-^-r -.^ -■.■,-. 








133.62 


Trayelf'nff expenses 








14.00 


llliwell*«^¥*»M- --- --- --- 








178.08 












Total dfsbqnp^nnentji dnrlmr yAa.r. ^ 








2,783.74 


3,377.06 












Balances on hand end of year. , . ^ r - . . r . r - 








230.22 


595.69 













208 



BBPOBT OF THE GOVEBNOR OP PORTO RICO. 



Oro88 receipts and disburterMnU of munieipdlitieSy by itemBy for fiscal yean ending June 

SO, 190Sy 1904, 1905, 1906, and 7907— Continued. 



UTUADO. 



r 



Item 



CMh on hand beginning of year. 

RECEIPTS. 



General property tax 

School tax 

Excise tax (mnnidpal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municlpalproperty 

Court nnes 

Hiscellaneous 



Total receipts during year. 



Total receipts induding balances on 
hand be^nning of year 



DIBBUBSE1CSNT8. 



Administrative expenditures 

Ughtlng 

Public works 

Maintenance productive properties. 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1903. 



10,833.58 

565.35 

7,515.65 

930.48 

1,732.00 

277.50 

1,381.41 

400.70 

12.75 



10,739.42 



10,739.42 



3,960.55 

870.00 

560.63 

252.00 

2,703.10 

2,192.49 

3,704.66 

2, 124. 73 

178.66 

758.93 

1,280.00 

1,030.75 



19,624.50 



114.02 



1904. 



8114.92 



10,208.73 

1,463.13 

4,798.29 

120.65 

1,953.60 

13.50 

1,437.77 

463.25 



190& 



t26.02 



18,606.22 

1,775.03 

072.96 



1,798.00 
1.00 

1,444.20 
132.17 
231.96 



20,464.82 



20,579.74 



3,500.46 

525.00 

760.00 

700.34 

2,029.60 

2,803.08 

4,390.63 

1,427.45 

1,962.65 

425.80 

1,160.00 

679.03 



20,554.12 



25.62 



24,963.54 



24,989.16 



4,420.10 
1,135.88 
1,124.48 

545.46 
2,532.24 
2,452.50 
7,172.96 
1,574.45 
1,643.60 

270.00 
1,160.50 

647.60 



1906. 



1300.39 



19,722.77 

1,737.87 



2,031.00 
11.60 

1,547.81 
218.25 
166.32 



25,435.62 



25,745.01 



5,058.43 
1,387.62 
1,549.94 
418.80 
2,601.86 
2,936.97 
6,433.88 
1,181.08 

1, oS7. vv 

100.00 
017.00 
713.63 



24,679.77 



309.39 



25,276.70 



468.31 



VEGA ALTA. 



Cash on hand beginning of year. 



RECEIPTS. 



General property tax 

School tax 

Industrial and commercial license taxes . 

licenses, permits, and certificates 

Munidpalproperty 

Court fines 



Miscellaneous 

Total receipts during year. 



Total receipts including balances on 
hand be^nning of year 



DISBURSE MENTS. 



Certificates of indebtedness 

Insular loans repayment, prindpal and 

Interest 

Administrative expenditures 



.igh 
>ubl 



ting. 



Public works 

Maintenance productive properties . 

Charities 

PubUc health 

Education 

Courts and penal institutions. 

Road funds 

Traveling expenses 

Civil regiiter 

Miscellaneous 



Total disbursements during year. 
Balances on hand at end of year. . 



S4,264.14 
491.05 
468.00 
73.50 
416.56 
216.62 
124.50 



6,054.37 



6,054.37 



506.55 

280.00 

841.13 

174.90 

- 190.00 

" 56.00 

318. 14 

1,006.26 

1,343.85 

513.40 

341.14 

91.63 

201.00 

56.46 



6,011.46 



42.91 



1907. 



81 



26,139.34 
2, 170. 14 



3,080.30 

14.00 

2,213.n 

18.00 

607.32 



34,251.87 



34,720.18 



5,793.11 

1,712.02 

1,396. 72 

1,188.70 

2,910.13 

2,660.03 

8,161.28 

1,036.60 

1,975.01 

105.00 

771.00 

596.61 



28,336.11 



6,384.07 



$42.91 



4»520.98 
529.26 
884.80 
9.50 
361.09 
126. 2S 
16.06 



6,447.96 



6,490.87 



888.23 

268.29 

782.00 

200.00 

64.73 

66.00 

232.74 

1,107.74 

1,429.16 

604.66 

367.62 

8.37 

30.00 

30.00 



6,168.54 



322.33 



BBPOBT-OF THE OOTBBNOB OP POBTO BICO. 



209 



€from receipts and dithunements of munieipaUtiea, by items, for fiscal years ending June 

SO, 190$, 1904, 1905, 1906, and 1907—Contmued. 



VEOA BAJA. 



Item. 



Caah OS hand bflglnntng of year . 

BBCEIFTS. 



QeoBtal property tax 

S<diooltax 

Excise tax (mnnldpal quota) 

Taxes levied prior to July 1 . 1901 

Industrial ana commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Insular loans 

Miacetlaneoas 



1903. 



$5,097.14 



2,812.29 

214.00 

1,3SO.OO 

1,042.50 

925.50 

338.96 



92.10 



Total receipts during year. 



12,472.51 



Total receipts, including balances on 
hand beginning of year { 12,472.51 



DI8BUB8XMKNT8. 

Certificates of Indebtedness 

Indebtedness annexed municipalities 

Insular loans repayment, prmcipal and 

interest 

Administrative expenditures 

LWitIng 

Public works - 

Maintenance productive properties 

Caiaiities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil register 

Mlsoellaneons 



Total disbursements during year. 
Balances on hand end of year 



1,552.55 
1,072.57 



2,669.03 

90.00 

153.32 

166.50 

8B3.87 

1,306.00 

2,062.10 

1,001.75 



171.60 
155.70 
412.63 



11,679.62 



793.80 



Fiscal year ending Jmie 30— 



1904. 



1792.89 



6,063.58 
1,138.90 
1,705.49 
51.69 
1,676.00 

521.50 
1,528.41 

159.92 



12,955.49 



13,748.38 



1,069.07 



2,454.42 

204.26 

298.24 

130.00 

1,331.63 

1,622.50 

2,453.73 

1,084.18 

2,463.02 

160.23 

167.40 

68.72 



13,457.40 



1905. 



1290.96 



9,841.39 
800.87 
364.06 



1,856.00 

90.50 

1,719.16 



4,000.00 
349.34 



19,021.34 



19,312.32 



2,287.15 



1906. 



9651.96 



7,350.92 
862.14 



4.14 
1,440.50 

430.00 
1,587.77 

105.00 



200.99 



11,990.46 



12,642.44 



1,382.29 



1,022.83 

4,106.58 

482.66 

319.53 

228.00 

2,129.20 

2,518.00 

3,250.31 

1,139.11 

789.42 

118.25 

195.20 

74.10 



437.86 

2,388.67 

297.21 

174.78 

150.00 

1,243.88 

1,719.00 

2,356.44 

560.60 

579.15 

75.00 

387.06 

39.60 



18,660.34 11,791.65 



290.96 



651.96 



850.79 



1907. 



1860.79 



7,363.46 
86a 35 



2,093.06 
202.00 

1,949.28 
106.00 



80.40 



12,594.57 



13,445.36 



1,419.32 



515.87 

2,548.06 

740.40 

356.81 

120.00 

1,415.67 

1,488.50 

2,325.49 

410.26 



100.00 

191. 75 

29.85 



11,662.00 



1,783.27 



VIEQUES. 



CMh on hfl-nd beginning of year 


11,282.47 


12,267.03 


8666.06 


$3,396.43 


$1,236.30 






XXCEIPTB. 

Qeneval pronertT tax 


7,81&79 


8,009.57 

1,506.31 

726.63 

6.99 

1,257.75 

440.00 

841.16 

530.10 


14,017.71 

1,470.98 

147.34 


15,257.67 
1,796.57 


15,242.63 


School tax 


1,794.73 


Exffiiae tA-T CuiupttiiiMU oiiota) 


1, 13& 16 
59.19 

1,270.00 
492.00 
633.87 
433.79 


Taxes levied prior to July 1. 1901 






Industrial and commeroial license taxes . . 


1,207.50 
250.50 

1,069.60 
355.58 


44.00 

29.30 

1,117.42 

146.25 




Ucenses, nermlts, and certificates 

MimieiiMU DrovertT 


23.30 
991.57 


mm ■■■■■•«•>"• ff • ■.rj*^*^ WJ ....................... 

•ioort fines 


672.00 


Tiiterciot on dsDoetts 


67.60 


iTifralK^r loans 






1,500.00 
140.65 


1,500.00 






82.25 


96.75 


247.24 








Total receipts durinir year 


11,925.05 


13,527.26 


20,179.86 


19,891.21 


18,938.97 






Total receipts, including balances on 

h^fVl bMBPif IfW of V4WT 


13,207.52 


15,784.29 


20,845.94 


23,289.64 


20, 165. 27 







21162— S. Doc. 92. 60 14 



210 



REPORT OF THE GOVERNOR OF PORTO RICO. 



Gro$$ receipts and disbursemenU of municipaiUies, by itenUj /or fiscal years ending June 

SO, 190S, 1904, 1905, 1906, and 19(?7— Continued. 



yiEOUE8--Contini]ed. 



Item. 



DIBBUESEMKNTS. 

Insular loans repajrment, principal and 

interest 

Administrative ezpenditares 

Lighting 

Public works , 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal institutions 

Road funds 

Traveling exi)ense8 

Civil register 

liisoellaneous 



Fiscal year ending June 30— 



1903. 



Total disbursements during year. 



92,802.47 

402.30 

261.76 

150.23 

007. fiO 

2,044.20 

1,788.70 

1,187.40 

546.94 

125.35 

242.05 

302.60 



1904. 



$2,852.35 

482.20 

3,260.00 

144.00 

805.04 

2,100.00 

3,385.17 

1,188.43 

299.09 

44.90 

300.00 

177.03 



10,950.49 15,118.21 



Balances on hand end of year | 2,257.03 



666.06 



190& 



83,221.44 

500.60 

3,'fi2.44 

144.00 

1,301.24 

2,179.23 

5,260.65 

718.64 

400.00 

6.30 



233.17 



17,447.51 



3,398.43 



1906. 



$3,090.00 
3,375.45 

580.00 
5,514.08 

190.25 

053.89 
2,705.34 
5,148.33 

377.35 



1.00 
i27.'66 



22,063.34 



1,228.30 



1907. 



$3,601.23 

737.87 

3,595.06 

180.00 

1,602.15 

2,0ia96 

5,018.27 

86a 36 



4.50 
'265.01 



18,678.41 



1,486.86 



YABUCOA. 



Cash on hand beginning of year , 



BBCBIPT8. 



General property tax 

School tax 

Excise tax (municipal quota) 

Taxes levied prior to J luy 1, 1901 

Industrial and commercial Ueense taxes. 

Licenses, permits, and certificates 

Ifunlcipalproperty 

Court nnes 

Insular loans ■ 

Miscellaneous 



Total receipts during year. 



Tc^tal receipts including balances on 
hand beginning of year 



DI8BX7S8EMENTB. 



Certificates of Indebtedness 

Indebtedness annexed municipalities 

Insular loans repayment, principal and 

interest 

Administrative expenditures 

Fire department 

Lighting 

Public works 

Maintenance productive properties 

Charities 

Public health 

Education 

Courts and penal Institutions 

Road funds ■ 

Traveling expenses 

Civil register 

Miscellaneous 



Total disbursements during year. , 
Balances on hand end of year 



$1.70 



6,382.38 



3,448.60 
160.61 

1,246.96 
623.00 

2,6^61 
673.41 



34.75 



$13.68 



7,948.00 
1,065.82 
2,201.79 
1.03 
1,715.54 
1,089.50 
2,140.30 
895.08 



109.13 



15,111.30 17,186.19 



15,113.00 



532.84 



3,615.99 



532.79 

281.37 

557.66 

1,840.86 

2,353.63 

2,318.21 

1,422.27 

307.39 

649.66 

262.60 

334.16 



15,099.32 



13.68 



17,199.87 



113.26 



3,862.93 



767.84 

1,134.45 

511.33 

1,651.22 

2,686.39 

2,318.39 

1,422.19 

2,018.54 

193.66 

322.60 

174.30 



17,166.99 



32.88 



$32.88 



$334.89 



13,4ia28 

1,437.23 

446.46 

34.91 

1,923.50 

431.50 

3,891.12 



296.67 



21,871.67 



21,904.55 



58.06 



4,958.51 



785.15 
1,123.10 

896.15 
2,233.72 
3,492.21 
5,274.05 
1,316.11 
1,054.74 

115.36 
76.00 

18&50 



21,569.66 



11,064.14 
1,217.48 



1,754.00 
641.00 

2,950.73 
215.55 



1,154.62 



19,017.52 



19,362.41 



60.60 



37.25 

480.19 

2,646l73 

600.00 

2,115.73 

2,783.40 

3,776.36 

1,371.68 

785.85 

66.11 



606.64 



18,335.47 



334.89 



1,016.94 



$1,016.04 



12,854.45 
1,475.08 



1,783.24 

80.00 

2,761.19 

201.20 
4,003.19 

319.02 



23,486.37 



24,503w31 



62.32 



2,017.92 
3,65L89 



277.45 
4,738.80 

696lOO 
3,107.61 
1,866.93 
4,5fia20 
1,194.84 

832.24 
56.32 



231.75 



23,284.36 



1,21&05 



BEPORT OF THE QOVEBNOB OF POBTO BICO. 



211 



Qron receipts and dMursemenU of murUcipalUies, by itemSy for fUcal years ending June 

SO, 190Sy 1904, 1905, 1906, and 1907— Continued. 



YAUCO. 



Item. 



Caah on hand beginning of jrear. 



General property tax . '. 

School tax 

ExciBe tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial lioense taxes. 

licenses, permits, and certificates ... 

Mnniciparproperty 

Court fines 

Insular loans 

ICisoelianeoas 



Total receipts during year. 



Total reoeiptsi nduding balances on 
hand beginning of year 



DI8BU118EMKNT8. 



Certificates of indebtedness 

Insular loans repayment, principal and 

interest 

Administratiye expenditures 

^re department 

Llsliting 

Puuic works 

ICaintenance productive properties 

Charities 

PubUc health 

Education 

Courts and penal institutions 

Road funds 

Traveling expenses 

Civil ree^ster 

Hisceilaneoas 



Total disbursements during year. 
Balances on hand end of year 



Fiscal year ending June 30— 



1908. 



$395.76 



12,407.05 

2,31A.« 

4,646.98 

14.50 



1,395.60 

1,312.21 

6»L20 



1,545.24 



24,329.27 



24,686.03 



577.43 



4,211.17 
70&83 
36a 18 

1,295.80 
504.00 

2,945.61 

^, V4i . Wf 

5,399.78 
1,933.92 



321.40 
41&70 
799.18 



22,417.99 



2,207.04 



1904. 



12,207.04 



15,358.77 
2,519.67 
2,966.84 



682.36 

2,663.04 

714.25 



34&00 



26,170.82 



27,377.86 



638.60 



3,181.79 

786.22 

567.30 

963.90 

663.50 

3,480.76 

2,666.66 

6,748.91 

1,600.97 

4,691.19 

179.66 

230.60 

648.63 



27,037.30 



1905. 



$340.47 



33,290.68 

3,782.87 

601.60 



730.75 
3,744.06 



11,772.25 
204.85 



64,127.08 



64,467.65 



646.25 

2,707.61 

6,630.76 

1,160.60 

712.77 

1,402.70 

1,052.60 

6,037.34 

6,381.26 

14,764.19 

1,612.66 

3,161.78 

300.26 

666.00 

1,793.78 



1906. 



r, 660. 31 



30,610.11 
3,473.94 



4,322.00 

1,028.40 

4,322.15 

114.00 



767.62 



44,628.22 



1907. 



S004.60 



36,758.35 
636.22 



4,732.60 

1,032.06 

3,886.08 

160.76 



46,104.96 



62,178.63 



47,009.46 



46,017.24 



340.47 



7,660.31 



669.56 

2,449.13 
6,340.41 
1,125.22 

666.12 
10,757.27 

891.00 
4,360.60 
4,240.92 
11,462.96 
1,161.22 
2,336.38 

462.53 

440.00 
4,911.71 



61,274.03 



904.60 



687.60 

2,664.31 

6,300.40 

916.14 

834.96 

7,677.74 

1,361.61 

4,616.83 

6, 04a 24 

8,747.93 

1,164.66 

3,463.81 

626.49 

520.00 

876.00 



45,070.41 



1,930.04 



Net income and expenditures of municipalities, by items, for fiscal years ending June SO, 

1905, 1906, and 1907. 



ADJUNTA8. 



Item. 



Cash on hand banning of year 

INCOME. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industriai and commercial license taxes . 

licenses, permits, and certificates 

Mnnlciparproperiy 

Court fines 

Miscellaneous 



Total current income . 
Insular loans 



Total, Including insular loans. 



Fiscal year ending June 30— 



1905. 



$301.67 



6,829.70 



432.23 

7.56 

1,038.60 

64 60 

144.29 

331.46 

71.17 



7,919. 41 



1906. 



$14.42 



1907. 



$1,220.35 



8,644.66 



863.60 

16.00 

237.25 

176.26 

2.00 



9,829.56 
15,000.00 



10,036.42 
1,886.38 



1,197.39 

13.76 

224 37 

221.72 

68.28 



13,647.31 



7,919.41' 24,829.56 I 13.647.31 



Total, induding insular loans and cash on hand beginning of 
year 



8,221.06 



24,843.96 1 14,867.66 



218 



BEPOBT OF THE GOVBRHOB OF PCMITO BICO. 



Net income and expewHtutes of mutdcipdiiHei, bp itemty forJt»xd years ending June SO^ 

1906, 1906, and id07--Continued. 



ADJUNTAB— Contlnned. 



Item. 



BZniffDITUBSS. 

Admlnistxutive expenditures 

Lifting 

Puoiic works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenanoe, productive 

Public works, niAintenanoe, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory j 

Miscellaneous 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repaTment principal. 

Insular loans, interest 

Indebtedness district road board . . . 

Indebtedness school board 

Indebtedness insular trust fund 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenaitures 



Total. 



AQUADA. 



Fiscal year ending June ao— 



10O6. 



91,133.32 
146.88 



79.70 
43.34 
218.00 
360.38 
497.00 
151. 18 
194.75 
125.39 
0.84 



120.66 



3,007.44 



1906. 



18,001.06 


419.62 


392.60 


60.00 


318.60 


227.66 


1,190.86 


3,19&00 


880.00 


660.00 


07.26 


694.61 


&60 



509.72 



11,994.06 



4,139.24 



Iffflr • 1^9 



5,139.22 



8,206i60 



14.42 



14.42 



14.42 



6,16&6B 

3,106.87 

343.13 

831.47 

1,109.10 

83.37 



11,029.57 



23,023.63 



1,220.35 



1,220.36 



1,220.35 



1907. 



32,553.40 
608.16 



230.00 

269.00 

047.77 

1,374.17 

1,041.00 

408.00 

114.25 

240.00 

281.96 

1,545.58 

173. 76 



9,382.74 



1,351.94 
341.39 



1,000.00 



2,698.33 



12,076.07 



2,791.69 



2,461.79 
339.80 



2,791.69 



Cash on hand beginning of year 

INCOMB. 



General property tax 

Eight per cent property tax for roads. . . 

Excise tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 



Total current Income . 
Insular loans 



Total, including insular loans 



Total, including insular loans and cash on hand beginning of 
year 



888.77 



234.72 

1,202.60 

301.00 

43.50 

239.52 

103.45 

32.67 



5,822.20 



831.06 



3,664.72 ; 4,562.83 



24.27 
350.60 

18.00 
150.61 
236.80 



5,342.01 
4,000.00 



5,822.00 9,342.01 



5,800.97 9,373.09 



$4,029.90 



5,243.92 
582.67 



845.80 
10.75 

27400 
88.35 
24.34 



7,009.83 



7,069.83 



11,080.73 

t. ... aaa 



UEVORT OF THS OOVBBHOE OP PORTO BICO. 



218 



Net income and expenHturet qf mumcijNiiiiief , by itemSy for fiscal years ending Jtme 30, 

1906, 1906, and i907-~CoDtmued. 



▲OUADA-ContbMMd. 



Item. 



KXrSNDITUBXS. 



AdminiBtrative expenditureB 

UghUng 

Pnmic works, eonBtnictlon, iM>oducttve 

Public works, mainteiiAnoei, productive 

Public works, maintenaDoe, nonprodootive. 

Charities 

Publle health 

Courts 

Penal instltotlons 

Trarettng expenses 

CivOrM;ister 

EduoaUon, nonobl^tory 

Roads, obligatory 

Miaoellaneous 



Total corrent expenditures. 



Certificates of Indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness school board 



Total expenditures on aooount of Indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion of insular loan 

Available for ordinary ejroenditures 

Available for road expen<»turBs 

Total 



Fiscal year ending June 90— 



1905. 



t2,6«2.M 
167.06 



68.fi0 

64.16 

246.20 

703.16 

780.60 

280.06 

68.82 

76.60 



76.84 



6,066.21 



706.68 



66.00 



763.68 



liX)6. 



12,240.85 
210.00 



73.60 

14.57 

360.48 

007.66 

187.60 

290.00 

83.00 

16.00 



77.71 



4,479.27 



738.13 



126.79 



863.92 



6,829.89 6,343.19 



31.08 



31.08 



31.08 



4,029.90 



4,000.00 
29.90 



4,020.90 



1907. 



$1,704.60 

290.00 

663.27 

66.00 

1,766.30 

302.84 

464.91 

160.00 

247.77 

41.98 



60.00 
06.04 
26.25 



6,170.96 



1,237.09 
800.00 
112. 18 



2,149.27 



8,320.23 



2,779.60 



1,492.39 

1,068.32 

198.79 



2,779.60 



AOUADILLA. 



Cash on hand beginning of year 

BrCOMB. 

General ptxyperty tax. 



8 per cent property tax for roads 

Exeiae tax (municipal quota) 

Industrial aiul oommerclal Ucense taxes. 

Uesnses, iwnnits, and certificates 

Mnnicinal prc^terty 

Coiut fines 

MiaeellaneouB 



Total eurxent income. 
Inanlar loans 



Total, including insular loans. 



Total, including Insular loans and cash on hand beginning of 
year 



EXPENDITURES. 



AdmlnlstratiTe expenditures 

Fire department 

U^Aiting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal inatitutions 

TniTeUng expenses 

avttrwlster 

SdoeatTon, nonobligat ory 

Boads, obligatory 

w*ffi **inefHis 



S847.96 



S512.30 



6,602.00 



670.82 
3.410.50 

172.00 
2,766.34 

132.32 



13,643.96 



13,643.96 



14,491.94 



3,363.18 

6.00 

660.64 

424.00 

421.21 

1,431.64 

2,029.70- 

665.23 

361.22 

11.00 

396.65 

110.00 



105.05 



Total ouzient expendltores. 



5,529.85 



4,164.00 
247.10 

3,213.19 

466.49 

60.00 



13,670.63 
12,000.00 



25,670.63 



26,182.93 



83,904.22 

55.00 

99&79 

560.00 

2,115.73 

1,541.14 

^,513.82 

675.05 

534.12 

ao.oo 

442.46 
160.00 



426.42 



9,764.52 , 14,036.76 



85,327.74 



6,204.24 
1,236.62 



3,067.80 
94.36 

2,881.64 
335.30 
158.65 



14,878.60 
2,000.00 



16,878.60 



22,206.43 



2,964.92 

65.00 

830.61 

637.00 

587.60 

1,610.00 

1,632.30 

960.22 

378.24 

1.08 

266.85 

130.00 

^84 . «o 

623.25 



ll,00a34 



214 



BEPOBT OF THE GOVERNOB OF PORTO BICO. 



Net income and expenditures of municipoHHei, by iUms, forjiaedl yean ending June 30, 

1905, 1906, and ;5(>7— Continued. 

AOUADILLA— Omtiniied. 



Item. 


Fiscal jrear ending June aO— 


1906. 


1906. 


1907. 


BXPEKDITUMB— continued. 
Oertlflcfl-tn nf tn^ei^tMin^^ ... 


13,521.17 


33,030.06 

2,497.38 

265.10 




TnmilAr loanct, repAyrnent principal . . 


32,702.62 
303.33 


TnniilAr loans, inti^reiit 




IndebtednesB district road board 


"456.02 
243.03 




Indebtedness school board 


i35.88 








Tn^iAi e^itendttiivv" *m Aooonnt of Indebtedness , . , . . 


4,215.12 


6,818.44 


3,005.05 




Total expenditures 


13,079.64 


20,855.19 


14,006.29 




Pfl-li^Ti^^ on bq-nd end of year ... ... . . 


512.30 


5,327.74 


8,200.14 




TTnerpended portion of Insular loan 




5,277.21 
50.53 


7,000i00 
248.52 


AvfMiiLhi^^ fnr ordinary expendltUTes 


512.30 


Ava4ii^hi4^ for road erpenoiltnres , . . . , 


051 62 










Total 


512.30 


5,327.74 


8,200.14 





AQUAS BUENAS. 



Cash on band beginning of year 

INCOME. 



General property tax , 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial Uoense taxes. 

Licenses, permits, and oertiflcates 

Municipal property 

Court nnes 

Miscellaneous 



to. 64 



1,286.00 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand Ixyinningof 
year , 



EXPENDXTUIIK8. 



Administrative expenditures 

Lighting 

Public works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

avilrerister 

Education, nonobiigatory 

Roads, obligatory 

MisoellaneouB 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



17&98 
335.72 
52a 00 
109.40 
68175 
109.00 
44.16 



3,266.10 
4,311.67 



13,004.65 



7,587.41 



3,146.05 
30.90 



109.40 



301.88 

1,235.11 

1,233.06 

81.86 

23.05 

102.00 



60.44 



6,343.54 



204.59 

764.61 

108.65 

76.02 



228.58 
634.00 
15&00 
732.00 
166.75 
224.86 



5,148.84 



7,677.77 5,14&84 



5,148.84 



1,55L68 

66.86 

451.29 

90.85 

131.79 

223.75 

519.57 

146.83 

141.39 

48.60 



22.30 
'266.51 



3,601.42 



474.70 

075.53 

06.61 


406.98 

3,363.71 

99.26 

209.22 


............ 





1,243.87 1,646.84 



7,587.41 6,148.26 



.58 



.58 



Total. 



.58 



10.58 



3,115.32 
388.08 



1,125.74 

6125 

023.76 

236.50 

353.05 



6,108.44 
5,00a 00 



11,106.44 



11,100.01 



1,013.77 

200.93 

157.02 

87.76 

61.77 

265.69 

1,462.00 

140.00 

230.86 

60.00 

23.26 

27.70 

166.00 

103.64 



4, 98a 27 



4,160.17 



0,140.44 



2, 04a 68 



1,752.00 
207.68 

2, 04a 68 



REPOBT OF THE OOVBBKOR OF POBTO BtCO. 



216 



Net income OTid expenditures of munici'palities, by itemSy forjiscdl years ending June SO, 

1906, 1906, and 79(?7--Continued. 



AIBONITO. 



Item. 



Caah on hand beginning of year. 



INCOME. 

Oeneral property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

lionicipalproperty 

Court fines 

Miscellaneous 



Total current income. 
Insular loans 



Total, including insular loans 



Total, including insular loans and cash on hand beginning of 
year 



EXPEMDITUBK8. 

Administrative expenditures 

Fire department 

Ugh ting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 
Certificates of indebtedness . 



Tniwilar loans, repayment principal. 
Insular loans, interest , 



Indebtedness district road board. 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion of insular loans. 
Available for ordinary expenditures. . 
Available for road expenoltures 



Total. 



Fiscal year ending June 30— 



1906. 



13,364.22 



190.70 
751.25 
216.70 
747.25 
279.16 
128.20 



5,666.47 



6,666.47 



6,666. 47 



1,722.11 

' moo 



230.12 
99.20 
641.69 
760.00 
679.00 
462.44 
62.20 



14.00 



4,860.66 



1906. 



$195.86 



3,849.66 



1,064.26 
266.50 

1,120.75 

249.36 

66.37 



6,506.88 
10,000.00 



16,505.88 



16,791.74 



2,020.65 

82.20 

213.42 

100.00 



96.00 
109.98 
790.00 
825.00 
180.00 
378.80 
8.76 



24.84 



4,799.64 



524.44 



7.68 
71.93 



544.60 



603.95 I 



544.69 



5,470.61 5,344.33 



195.86 ' 11,447.41 



196.86 



10,000.00 
1,447.41 



196.86; 11,447.41 



1907. 
$11,447.41 



4,497.83 
680.67 



1,440.61 
136.26 

1,238.76 
602.75 
147.71 



8,544.57 



8,544.67 



19,991.98 



2,204.00 



399.63 

3,165.86 

466.25 

191.00 

29.74 

1,214.74 

1,054.60 

60400 

414.86 

15.00 

658.73 

67.27 



10,263.78 



558.00 

1,000.00 

293.68 



1,851.68 



12, 116. 46 



7,876.62 



7,864.68 
21.94 



7,876.62 



AfjASCO. 



Cash on hand beginning of year. 



INCOME. 

General property tax 

8 per oent property tax for roads 

Excise tax (municipal quota) , 

Industrial and commercial license taxes. 

Licenses, permits, and certificates , 

Municipal property 

Court fines 

Miscellaneous 



Total current income. 
Insular loans 



Total, including insular loans 



Total, including insular loans and cash on hand beginning of 
year 



$25.60 



$66.31 



6,556.64 



442.60 
2,887.00 

605.25 
1,369.87 

273.49 
24.80 



11,740.65 



11,749.65 



8,268.42 



1,680.50 

160.06 

992.00 

217.60 

2.00 



11,220.47 



11,776.16 



11,276.78 



$12.74 



11,304.66 
1,261.68 



1,676.20 

23.00 

791.26 

174.46 

643.46 



15,674.60 
10,000.00 



11,220.47 26,674.69 



25,667.83 



216 



&EPOBT OF THE OOVBBKOE OF POBTO HICO. 



Net income and expeniilvres of munidpaiUietj by iUm^^ forfiMd fears ending June SO, 

1906, 1906, and 1907— Coatinued. 

Af^ASCO—Contlnoed. 



Item. 



EXPKNDXTUSB8. 

Administrative expenditures 

Ll|flitlng 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Caiaiities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Eduoauon, nonobligatory 

Roads, obligatory 

\f < M^^m iftft^ ii^ 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness district road board. . , 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 

Available for ordinary expenditures 



Fiscal year ending June 30— 



190&. 



t2,7W.83 

£82.44 

16&07 

313. «) 

l,ffi2.06 

2,081.20 

fia&io 

613.60 

21.76 

240.80 



36&26 



o,uo.eo 



2,17LM 



20.54 
406wn 



2,600.15 



11,71&84 



66.31 



50.31 



1006. 



$3,700.24 

STaOO 

617.66 

172.02 

3,808.11 

2,10&a8 

4D2.0e 

788.86 

00.83 

00.00 

tt.00 



31&00 



10,760.66 



604.38 



504.88 



11,28104 



12.74 



12.74 



1007. 



|4,4U».66 
646^21 

051 4B 

70.00 

1,87120 

8,807.76 

671.81 

77141 

60.00 

472.64 

14100 

1,261. 68 

3, 17a 61 



18,216l61 



575.42 

3,333.33 

236.62 



4.14127 



22,300.78 



3,326.55 



3,326.56 



ARECIBO. 



Cash on hand beginning of year , 

INCOMS. 

Oenend property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and oertLficates 

Hunicipalproperty , 

Court nnes 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 

EXPENDITUSES. 



Administrative expenditures 

Fire department 

Public works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register r 

Education. nonobUgatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 



Indebtedness school board , 

Indebtedness insular trust fund . 



Total expenditures on account of indebtedness. 
Total expenditures 



$1,631.07 



19,500.66 



818.78 

233.00 

6,161.60 

1,87a 37 

9,875.20 

600.11 

93.00 



38,261.42 



30,702.40 



6»60154 
1,536.68 
1,44a 00 
8, 46a 21 
2,00a26 
6,08&54 
6, 78a 74 

7oaoo 

1,367.84 
21164 
64a 00 

1,680.40 



808.04 



30,21198 
433.02 



433.62 



39,648.60 



$143.88 



21,512.33 



«7.25 

5,276.50 

2,308.28 

14,112.00 

712.00 

838.37 



44,860.82 



44,00171 



0,048.06 
1,34a 42 



8,06170 
8, 48a 38 
7, 73a 67 
7,621.71 
1,56a 00 
X, 640. 38 

8eai8 

88a 00 
1,002.38 



83116 



44,336.04 



460.62 



460.62 



44,805.66 



$18a05 



80,812:94 
3,66a 10 



6,228L60 

841.60 

17,21&85 

40150 

1,20126 



60,36&94 



60,65190 



8,368.40 
1,485.70 



8,96&00 
6, 84a 68 
8,80a77 
5,551.01 

ooaoo 

1,611.08 

821.94 

72a 09 

1,56&66 

l,7ia47 

04a 19 



46,437.52 



606.81 



50a81 



46, 04a 33 



BBPOBT OF THB OOVEBKOB OP POBTO EIOO. 



217 



Nti income and expenditures of mufdcipaHUee, by Uems, for&aeal years ending June SO, 

1905, 2906, and 1907— Continued. 



ABBCIBO--€onttiu]ed. 



Item. 


Fiscal year ending June 30— 


1905. 


1906. 


1907. 


KZPKNDiTUBiB— continued. 
iiAiAfwn nn hand mid of ywir . . 


1143.80 


$189. OS 


$18,806.66 






Available lor ordinary ezpendlturea 


143L8D 


180.05 


11,62a 50 


Available lor road expenditures 


1,08&07 










Total 


148L80 


180.05 


13,608.66 







ARROYO. 



Gaabonband beginning of year 

mcouM. 

Qeoieral property tax 

8 per cent property tax for roade 

Induetrfal ana commexcial lioenee taxes. 

Licenses, permits, and oertiflcates , 

Munlelparproperty , 

Court fines , 

Miacseilaneous 



Total current income. 
InsnlAr loans 



Total, iTirindIng insular loans. 



Total, Inclndfng Insular loans and cash on hand beginning of 
year 



EXPEMDirnKBfl. 

Admlxdstiatlve expenditures 

Fire department 

Limiting 

PobUe works, constroetion, productive 

Public works, maintenaooe, productive 

PubUe works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

TiBveling expenses 

Civil lefl^r 

Bdoeatlon, nonobUgatory 

Roads, obligatory 

Hiaoellaneoos 



Total current expenditures. 



expenoi 
Certificates of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion Insular loan 

Available for ordinary expenidltnres. 
Available for road expenoitttres 



Total. 



$4,102.20 



1,836.50 

17.80 

1,130.28 

431.75 



7,527.68 
4,20a00 



11,727.53 



11,727.63 



1,44&34 

47.68 

586.82 

2a 00 

24X00 

403.95 

655.75 

1,117.88 

266.00 

00.40 

lia50 



184.06 



5, 06a 30 
438.76 



6,480.06 



6,238.47 



4,2oaoo 

2,038.47 



6,238.47 



$6,238.47 



4,819.00 

616.46 

1,98a 06 

7a 00 

977.00 

439.66 

38.67 



8,943.82 

2,ooaoo 



10,943.82 



17,182.29 



1,737.03 



67a 14 

3oaoo 

213.78 

1,951.39 

858.16 

1,224.50 

600.14 

24&66 

13&36 

24a 00 

42.82 

60a 20 

266.67 



0,071.20 
452.60 



0,628.88 



7,658.41 



4,508.68 

3, 129. 53 

2a 20 



7,658.41 



BARRANQUITAS. 



Cash on hand beginning of year 

INCOMB. 



General property tax 

8 per cent property tax for roads 

Industrial ana oonuneroial license tvces. 

Licenses, permits, and oertiflcates 

Mnnidpaf property 



$1,809.93 



689.00 
181.02 
612.68 



$482l00 



1,844 40 

238L60 

79a 30 

7L00 

463163 



218 



BEPOBT OF THE GOVfiBKOB OF POBTO BICO. 



Net income and expenditures of municipalitiee, by iteme, for fieeal years ending June SO, 

1905 y 1906, and 7907— Continued. 

BARRANQUITAS-Continiied. 



Item. 



INCOME— oontinued. 



Court fluM..., 
Kltoellaneous. 



Total current income 

Total, including oaah on hand beginning of year. 

EXPSNDinrRKfl. 



Administrative expenditures 

Lifting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 
Certificates of indebtedness 



Fiscal year ending June 30— 



1905. 



1906. 



9ia6i25 



3,20a78 



3,a0&78 



724.82 
9&40 
4&00 

loaoo 

192L92 
744.40 
24a 00 
28a 10 
3a 38 



2a 06 



2,48&Q2 
23&76 



Total expenditures 1 2,72a 78 

Balance on hand end of year | 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



482.00 



48100 



482.00 



1907. 



872.06 
30a49 



3, 78a 55 



4, 26a 55 



445.33 

79.53 
246^37 
19a 61 
521.70 
73L04 
46L73 
257.12 
2135 
44.25 
234 00 
121 30 



3,367.42 
245.14 

3,612.56 



655.90 



65L4B 
4.50 



656.99 



BARROS. 



Cash on hand beginning of year. 



INCOME. 



General property tax 

8 per cent property tax for roads 

Excise tax ^municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property , 

Court nnes , 

Miscellaneous 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning of 
year 



EXPENDITUSE8. 

Administrative expenditures 

Lighting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal Institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total ourrent expenditures. 



81L97 



3, 84a 81 



50a06 

31.48 

627.75 

134 50 

53a 68 

27.00 

27.00 



5,734 30 



5,73430 



5,74a 27 



1,957.64 
6161 
9a 00 

loaoo 

487.17 
81&38 
32a 00 
39a 30 

14a 00 
12a 00 



2a 00 



4,507. 10 



S12L37 



3,65L 16 



63125 
16450 
29126 
3a 00 
29121 



5,074 38 



5,074 38 



5,196.75 



2,511.18 

6a 00 

10100 

7&30 

4oaoo 

1,047.60 



42a 40 

7122 

18a 00 



4451 



4, 92a 21 



S2144 



4,47136 
57457 



454 70 

9100 
271 70 

24 OO 
22L14 



6,117.46 

3,ooaoo 



9,117.46 



9, 14a 90 



2,089.88 

iiaoo 

27L10 



53176 
88a 00 



38186 

4128 
18a 00 
14170 
85413 

1100 



5,51170 



BEPOBT OF THK OOVEBKOB OF POBTO BICO. 



219 



Net income avid expenditures of municipalUieSf by itemSy for fimsal yean ending June SO, 

1906, 1906, and i907— Continued. 



BARBOS— Continued. 



Item. 



KXPBNDiTOKBs— continued . 

Certifioates of Indebtedneea 

Insular loans, repayment, principal 

Insular loans, interest 

Indebtedness of annexed municipalities 

Indebtedness school board. 



l*otal expenditures on account of indebtedness. 

Total expenditures 

Balance on band end of year 

Unexpended portion insular loans 

Available for ordinary expenditures 

Available for road expenditures 

Total 



Fiscal year ending June 30— 



1906. 



I95&80 



*S6l'66 
11L94 



1,117.80 



6,624.90 



12L37 



12L37 



1906. 



$240.10 



246l10 



6,172.31 



23.44 



23.44 



12L37 



23L44 



1907. 



936L04 

622L06 

67.94 



6S6l70 



1,737.74 



7,26a 44 



1,887.46 



24.93 

1,67a 61 

292L02 



1,887.46 



BAYAMON. 



Cash on hand beginning of year. 



XNCOMS. 

General property tax , 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates , 

Munidpaiproperty 

Court flues , 

Miscellaneous , 



Total current income. 
Insular loans 



Total, Including insular loans. 



Total, Including insular loans and cash on hand beginning of 
year 

KXPKNDITUBE8. 



Adminlstiative expenditures 

Fixe department 

Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public woriu, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil reslster 

Education, nonobligatory 

Roads, obUgatoiy 

Miscellaneous 



Total current expenditures. . 

Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness school board 



Total expenditures on account of indebtedness . 

Total expenditures 

Balance on hand end of year. 

Unexpended portion Insular loan 

Available for ordinary expenditures 

Available for road expentutures 

Total 



t26&03 



12,265.86 



711.43 
2,563.26 

686w66 
6,110.36 

281.80 

147.52 



21,666.96 
6,420.72 



28,087.68 



28,345.71 



8,663.43 



1,124.03 

600.00 

1,385.00 

77&66 

1,000.55 

4,376.62 

6,17&38 

1,036.30 

1,285.00 

374.25 

283.85 

166l62 



206.05 



26,370.63 



1,282.60 

71.28 

336.40 



1,680.28 



28,050.91 



1286.80 



12,421.89 



3,080.30 
774.31 

6,965.00 
768.31 
192.73 



23,152.63 



23,162.63 



23,43&43 



4,07&67 

60.00 

816.08 



140.00 

493.83 

1,118.51 

3,080.91 

3,017.37 

682.00 

1,146.73 

18&63 

38&00 

216.67 



234.26 



16,659.46 



1,313.90 
13&45 



1,462.44 



18,011.90 



285.80 



286.80 



286.80 



5,426.53 



35.18 
5, SOL 35 



6,426.63 



85,426.53 



11,846.80 
1,304.32 



3,760.33 
608.90 

6, 775. 37 
562.62 
660.87 



25,498.11 
2,700.00 



28, 198. 11 



33,624.64 



3,893.07 



1,088.47 



2,367.62 

500.77 
3,804.21 
4,600.40 
2,864.67 

800.00 

1,126.72 

02.17 

398.50 
1,119.52 
1,844.43 

346.98 



24,946.53 



6,828.13 
10.26 



6, 83a 38 



30,783.91 



2,840.73 



332.38 

2,234.00 

273.76 



2,840.73 



220 



BEPOBT OF THE GOTBBNOB OP POBTO BIOO. 



Net inoome and expenditures cf municipalUut, Uy itenUj forjuetd yean ending June 30, 

1905, 1906, and 1907— Continued. 

CABO ROJO. 



Item. 



Cash on hand beginning of year 

INCOMK. 



Genenl property tax 

8 per oent property tax for roada 

Exdae tax (municipal quota) 

Taxes levied prior to July 1. MOl 

Indufltrial and commercial licenfle taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

MiseeUaneoos 



Total currant inoome. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand l)Qginning of 
year 

EXPENDITUBE8. 



Administrative expenditures 

Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 
Public works, maintenance, productive 



Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal Institutions 

Traveling expenses 

ClvO register 

Roads, obligatory 

Roads, nonobllgatory 

Misoellaneons 



Fiaoal year ending June 30— 



1805. 



$404.81 



6,3B5.fi6 



35&35 

(L43 

1,153.00 

234.70 
l,40a.93 

38140 



10,020.37 



10,000.37 



10,524.18 



3,530.68 

2saoo 



Total current expenditures. 

Certificates of Indebtedness 

Indebtedness district road b^rd 

Indebtedness school board 

Indebtedness Insular trust fund . . 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion insular loan 

Available for ordinary expenditures. 
Available for road expencUtures 



Total. 



8tt.00 
225.00 
374.26 
1,702.80 
808.92 
746.00 
200.28 
40.05 
460.85 



251.12 



0,606.86 



83.73 

60.00 

80.00 

600.00 



813.73 



10,410.50 



113.50 



113.80 



113.60 



1906. 



8113.50 



9,602.38 



913.50 
21&40 
1,679.00 
262.90 
182.19 



12,946u37 



12,946.37 



13,060.96 



3,869.43 
41&92 



300.00 

2iaoo 

1,875.19 

2,275.87 

1,9R66 

230.00 

311.80 

79.81 

337.10 



324.92 



12,158. 00 



87.54 



uaoo 

600.00 



807.54 



12,965.68 



94.33 



94.33 



94.33 



1907. 



894.33 



11, 
1. 



18 



818.90 

52.50 

1,660.25 

200.33 

44&78 



lfi,538.M 
12,000.00 



37,538.01 



27,633.24 



3,337.41 

445.00 

1,219.67 

4»874.50 

180.00. 

88.28 

1,788.21 

1,198.63 

480.00 

478.00 

78.95 

800.00 

18L84 



305.37 



15, 



(W. OS 



446.70 
66a 00 




11,148.33 



7,36a 49 
2,687.06 
1,13a 78 



11,148.38 



CAGUAS. 



Cash on hand beginning of year 

INCOME. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipaiproperty 

Court fines 

Miscellaneous 



Total current Income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and catfi on hand beginning 
of year 



868.24 



9,245.34 



633.41 

0B.47 

4,412.00 

709.85 
6,121.07 

619.85 

158.73 



22,036.72 



812.39 



oe 



7,907.00 



193.44 

4,821.00 

610.60 

7,346.33 

1,381.10 

99.62 



2^440.88 



22,036.72 22,440.88 



22,104.96 



22,462.27 



75 



10,329.49 
1,301.93 



2.58 
6^088.67 
275.80 
8,226.82 
2,620.72 
2,940.58 



31,786.29 
2,814.29 



31,000.58 



34,667.33 



REPOBT OF THE GOVEBNOB OF POBTO RICO. 



221 



iVk imeome mtd expenditure of municipaUHeSt by items, for fiscal years eriding June SO, 

1906 f 1906, and 1907--Contxsmea, 



CAOUA8— Continued. 



Item. 



BXPBia>rnnuE8. 

AdrainistratiTe ezpenditurM 

Fire department 

UAting 

PctbUc works, oonstmctlon, productive 

Pnbtlc works, maintenance, productive 

Pablic works, maintenance, nonproductive. 

Obaritiea 

Public healtli 

Coarta 

Penal institutions 

Traveling expenses 

Clrrfl rqdster 

Edocatlon, nonobllgatory 

Boads, nonobllgatory 

MlsoeUaneoos 



Total current expenditures. 
Certificates of indebtedness. 



Indeibtedness of annexed municipalities. 

Indebtednees district road boara 

Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on band end of year 



Unamended portion of Insular loan . . . 
Aval&ble for ordinary expenditu res . ^ . 
Available for road expendttufes 



Total. 



Fiscal year ending Jtme 30— 



1905. 



$7,720.10 
" 1,223." i2 



776.56 

972.54 

3,401.99 

4,541.33 

562.55 

1,116.23 

371.25 

180.00 

38.00 
460.00 



21,538.64 



314.26 



239.67 



553.93 



22,092.57 



12.30 



12.39 



12.39 



1906. 



S5, 300.28 

22.60 

1,221.19 

80.00 

420.00 

1,712.54 

3,555.72 

4,691.39 

550.84 

751.02 

300.50 

407.00 

96.00 



240.70 



19,367.78 



2,707.49 

163.34 

37.51 

119.40 



3,027.74 



22, 395. 52 



66.76 



66.75 



66.76 



1907. 



16,419.08 



1,142.34 

1,654.75 

840.00 

2,273.88 

3,672.58 

3,851.76 

748.74 

973.35 

461.06 

466.36 

310.46 



327.30 



23,144.55 



2,780.02 



2,780.02 



25,924.57 



8,742.76 



1,159.54 
6,281.29 
1,301.98 



8,742.76 



CAMUY. 



Caiii on hand beginning of year 

INCOlfB. 

Oeneial property tax 

Spar cent propeity tax for roads 

Sxciae tax (municipal quota) 

iBdiMtrial and commeiclal license taxes. 

LloiBses, permits, and certificates 

ICuniclpaTproperty 

CottTt Anes 

Miscellaneons 



Total current Income 

Total, Indoding cash on hand beginning of year . 

BXFSNDITURBS. 



Administrative expenditures. 



Usbtbig 



>lio works, construction, productive 

Public works, maintenance, productive 

Pablio work8» malnteoaaoe, nonproductive. 

Chaittles 

Publie health 

Courts 

Penal Institutions 

Traveling expenses 

Civil i^ter 

Education, nonobllgatory 

Roads, obligatory 

Mlaoelianeoas 



Total oorrait expenditures. 



$313.72 



9,313.10 



638.16 
1,734.16 
24.50 
592.74 
185.30 
220.24 



12,708.20 



13,021.92 



3,226.74 
406.91 
150.00 
248.75 
187.93 

1,443.70 

2,844.36 

995.00 

402.10 

48.58 

1,171.00 
433.00 



197.95 



182.91 



5,660.37 



631.00 

14.00 

437.30 

122.05 

1.85 



6,866.57 



2,033.96 

190.30 

66.34 

92.34 

119.75 

813.49 

1,413.78 

246.00 

261.60 

9.57 

312.76 

30.00 



49.06 



11,036.02 5,637.97 



$46.38 



4,257.02 
807.87 



1,187.66 

86.10 

270.07 

99.60 

20.24 



6,428.46 



6,919.48 I 6,474.84 



1,123.07 

194.28 

60.00 

100.00 

191.07 

1,018.91 
908.76 
430.76 
281.38 
42.63 
160.00 
217.03 
475.66 
198.47 



5,381.92 



222 



BEPOBT OF THE GOYEBNOB OF POBTO BICO. 



Net iricame and expenditvres of municipaHlieaf by items, forfixxH years ending June SO, 

1905, 1906, and ^907— Continued. 



CAMUY-Omtlinied. 



ItflHL 


Fiscal year ending June 30— 


IMS. 


1906. 


1907. 


XZPBNDITITRS8— oontlnued. 
Certiflcatee of indebtedness 


$849.31 
14.05 


f625.90 


$663.41 


Indebtedness of annexed munloiDaUties 




Tndebtednmw district road board 


312.56 
296.67 




Indebt^dnfNM sdiool board . . . 


150.63 


341.65 






Total expenditures on account of indebtedness 


1,022.99 


1,235.13 


995.06 






Total expenditures 


12,950.01 


6,873.10 


6,376.98 








62.91 


46.38 


97.88 






Available for ordinary expendlturpn 


62.91 


46.38 


65.55 


Available for road expenffitures 


32.31 










Total 


62.91 


46.38 


97.86 







CAROLINA. 



Cash on hand beginning of year 

nfCOMK. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) .^ 

Industrial and commercial license taxes 

Licenses, permits, and oertifloates 

Municipalproperty 

Court fines , \. 

Miscellaneous 



Total current Income 

Total, including cash on hand beginning of year. 

EXPENDITURES. 

Administrative expenditures 



Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, proauctive 

Public works, maintenance, nonproductive. 

Qiarities 

Public health 

Couru 

Penal institutions 

Traveling expenses 

Civil reKlster 

Education, nonobligatory 

Roads, nonobligatory 

HisoeUaneous 



Total current expenditures. 



Certificates of indebtedness 

Indebtedness district roctd board, 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



$1,547.00 



8,435.93 



301.48 
1,470.75 

382.75 
2,992.10 

283.84 

263.61 



14, 159. 46 



15,706.45 



4,550.84 
573.46 
290.34 



586.02 
873.95 
997.87 
2,681.74 
441. 16 
286.20 
54.50 
300.00 
201.95 



35.50 



11,873.53 



627.15 



627.15 



12,500.68 



3,205.77 



3,205.77 



3,205.77 



$3,205.77 



8,815.58 



1,345.00 
326.80 

2,535.66 

439.50 

62.19 



13,524.73 



16,730.50 



4,062.55 
698w38 
957.64 

55.62 
602.97 
995.88 
941.27 
2,693.81 
240.00 
305.37 

50.50 
300.00 

23.75 
175.00 
240.21 



12,159.95 



37.62 
146.60 



184.31 



12,344.26 



4,386.24 



4,386.24 



4,386.24 



$4,386.24 



10,176.75 
1,473.20 



2,045.68 
415.80 

2,532.38 
802.30 
221.35 



17,666.55 



22,063.70 



3,929.45 
642.62 



976.37 
813.10 
885.47 
3,660.90 
640.00 
220.58 



300.00 



93.00 



11,178.49 



38.63 



38.63 



11,217.12 



10,835.67 



9,862.88 
i; 473. 29 

10,836.67 



BEPOBT OF THE OOYEBNOB OF FOBTO BICO. 



228 



Net income and expenditures of municipalities, by items, for fiscal years ending June SO, 

1906, 1906, and i907— Continued. 



CAYBY. 



Item. 



Cash on hand begtoning of year 

INCOMX. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipalproperty 

Court fines 

Miscellaneous 



Total current Income . 



TotiU, including cash on hand beginning of year. 



EXPKNDITUBE8. 



AdministratlYe expend! tures 

Lifting 

Ptu>lio works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal Institutions 

Traveling expenses 

Civil register : 

Roads, obligatory 

Misceuaneous 



Total current expenditures. 



Certiiteates of indebtedness. 
Indebtedness, school board . 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary en>endltnies. 
Available for road expenditures 



Total. 



Fiscal year ending June 30— 



ld06. 



172.21 



7,63&56 



487.92 
246.34 

2,382.50 
302.70 

1,920.96 
463.85 
246.02 



13,092.85 



13,766.06 



4,634.60 
619.76 



70.00 

670.20 

246.74 

2,166.85 

2,21&75 

440.00 

896.00 

490.80 

67.20 



183.50 



12,506.39 



817.37 
350.79 



1, 168. 16 



13,674.55 



90.51 



90.51 



90.51 



1906. 



100.61 



6,642.11 



109.53 
2,064.00 

156.95 
1,779.62 

763.20 

241.57 



11,746.88 



11,837.39 



3,268.80 
911.39 



464.00 

300.10 

1,682.63 

2,216.00 

406.00 

638.31 

273.06 

22.76 



101.76 



10,472.78 



181.26 



181.26 



10,654.04 



1,183.36 



1,183.35 



1,183.35 



CIALE8. 



1907. 



81,183.35 



7,406.75 
986.84 



6.86 

2,867.09 

132.46 

2,297.92 

690.55 

630.49 



14,946.96 



16,150.30 



8,628.48 
693.75 
408.20 



668.66 

768.96 
2,106.09 
1,937.00 

600.00 
1.356.23 

234.50 



431.50 
881.09 



13,099.65 



186.10 



186.10 



13,886.66 



2,273.66 



1,769.40 
504.25 



2,273.65 



Cash on hand beginning of jrear 

INCOMK. 

Oeneral property tax 

8 per cent property tax for roads 

Excise tax (munlapal quo^) 

Industrial and commercial license taxes. 

Liceoses, permits, and oertiflcates 

Municiparproperiy , 

Court fines 

lOsoellaneous 



Total current Income. 
Insular loans 



Total, infilnding insular loans. 



Total, ^Tl^ T1^<^^^^ insular loans and cash on hand beginning 
of year 

XXraNDXTXTBIS. 

Administifttive expenditures 



lighting. 



>Uo works, malntwianoe, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUo health 

Courts 



11.68 



, 6,106.22 



401.86 
1,188.60 
204.20 
666.41 
158.28 
402.80 



8,026.26 



8,026.26 



8,027.94 



2,704.60 
331.77 
134.93 
131.98 
1,348. 10 
1,171.62 
738.46 



$116.28 



7,338.08 



1,632.00 

199.60 

634.30 

248.90 

81.27 



10,084.16 



10,034L 16 



10,160.43 



3,093.82 
418.81 
148.76 
623.81 
1,420.06 
2,170.79 
980.80 



$66l72 



6,236.87 
760.62 



1,630.49 

30.23 

642.12 

263.67 

128.43 



9,090.83 
6,000.00 



14,090.33 



14.746.06 



4,969.64 
316.86 
198.76 
286.63 
1,106.88 
1,663.22 
009.46 



284 



REPORT OF THE GOVBRKOR OF PORTO RICO. 



Net income and expendituree of munidpaHHeSy by iteme, forJUcal yean ending June SO^ 

1905, 1906, and 1907— Continuea. 

CIALB8— Contiiiued. 



Item. 


Fiscal year ending June' 30— 


1006. 


1006. 


1007. 


BXPBNMTumia— oontbiued. 
Pmal tnstitutioD* . 


133400 
100.13 
100.26 


S66&20 

311.70 
177.85 




Tmv^Hng ft^pwiMii 


17415 


Qvil regiister 


027.38 


Roadt, obllcatory 


848. 06 


MlMaUaneoaf 


462.54 


240*47 


18424 






Total cuirmt exx)eiidltarM 


7,748.17 


10,004.71 


11,445.03 




Certificates of IndebtedneBB 


3.22 










2,500.00 
10413 


fif #ui4^r Tor"", iTit«ii«t. _ , , . . , 






Indehte^imyu "«hool boaw* 


ieo.27 












Total eapendituraa on aooount of indebtedness 


163.40 




2,60413 








Total expenditures 


7,011.66 


10,00471 


14,050.06 




fkiii|:|u<iA qn hand end of year ... 


116.28 


5&72 


606.00 






Avattable for ordinary expendltuies 


116.28 


55l72 


2.07 


Av||41|^hlA fnr rnftd ATitAndltnvM 


603.02 










Total 


116.28 


5Sl72 


606.00 







CIDRA. 



Cash on band beginning of year. 



alcom. 



Qenenl property tax , 

8 per cent property tax for roads 

Industrial ana commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court mes , 

ICisoeUaneoas 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning 
of year 



KZPKNDITUBE8. 



Administrative expenditures 

lifting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil reraster 

Eduoanon, nonobUgatory 

Roads, obligatory 

Misoellaneous 



Total eurrsnt expenditures. 



exnenc 
Certificates of indebtedness. 

Total expenditures 

Bateaoe on hand end of year 



Unexpended portion insular loan . . . 
Available for ordinary expenditures. 
Available for road expenoltures 



Total. 



12,178.86 



510.00 
210.00 
617.55 
211.25 
.3.50 



3,740.16 



8.740.16 



3,740.16 



1,087.55 
110.24 



48.00 
100.60 
133.14 
52406 
287.85 
224 58 

47.50 



140.00 



00.67 



2,011. 10 
562.00 



3,47418 



26&08 



265.08 



265.08 



1265.06 



2,620.57 
330.31 
780.60 
127.00 
875.34 
260.25 
57.12 



5,060.19 
2,750.00 



7,819.19 



8,065.17 



1,098.87 

218.72 

450.00 

1,500.00 

48.00 

67.10 

100.66 

816.00 

540.00 

22435 

45.60 

11.00 

70.08 

100.06 

67.50 



5,557.68 
57&08 



6,135.76 



1>940l41 



8oaoo 

1,010.08 
iaOL33 

1,040.41 



BEPOET OP THE OOVEBNOB OF POBTO BICO. 



226 



Net income and expenditures of municipalities, by items, for fiscal years ending June 30, 

1906, 1906, and i907— Continued. 



CO AMD. 



Item. 



Cash on band beginning of year 

INCOME. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses^ permits, and certificates 

Munidpaf property 

Court nnes 

MisoeUaneous 



Total current income. 
Insular loans 



Total, including insular loans. 



Fiscal year ending June 30— 



1905. 



$880.67 



5,781.87 



335.06 
1,163.00 

555.50 
1,446.34 

165.60 

166.08 



9,613.34 



9,613.34 



1906. 



8344.53 



10,266.86 



1,205.00 
576wl0 

1,503.50 
321.10 
299.09 



14,170.66 

2,ooaoo 



16,170.65 



Total, including insular loans and casb on band beginning 
of year , 



EXPENDITUKE8. 

Administrative expenditures v 



Ligbting. 
Publi 



lie works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public bealtb 

Courts 

Penal institutions 

Traveling expenses 

avil register 

Education, nonobllgatory 

Roads, obligatory 

MisoeUaneous 



Total current expenditures. 



Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness, district road board.. 
Indebtedness, school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion of insular loan. 
Available for ordinary expenditures. 

moltui 



Available for road expenditures 
Total 



10,494.01 



16,515.18 



3,006.74 
463.49 



152.80 
522.17 
2,532.25 
1,473.63 
453.66 
790.36 
111.33 
233.55 



131.54 



9,871.52 



63.47 
214.49 



277.96 



10,149.48 



344.53 



344.53 



344.53 



2,987.13 
481.20 



150.00 

882.33 

2,583.37 

1,838.56 

312.00 

687.04 

45.50 



2,000.00 
*375.'65 



12,242.68 



12,242.68 



4,272.60 



4,272.50 



4,272.50 



1907. 



94,272.50 



9,288.20 
l,076w76 



1,829.47 
322.20 

1,519.33 
332.85 

1,365.37 



15,734.18 

ii,ooaoo 



26,734.18 



31,006.68 



3,115.35 

47&00 

11,151.45 

132.00 

603.23 

3, 169. 07 

1,370.77 
420.00 

1,809.01 

69.80 

240.00 

1,060.00 
820.40 
227.87 



24,666.05 



2,500.00 
62.63 



2,562.63 



27,229.68 



3, 777. 10 



198.55 

3,322. 19 

256.36 



3,777.10 



COMERIO. 



Caah on hand beginning of year. 



XNCOME. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

licenses, permits, and certificates 

If unicipal property 

Court nnes ^ 

Mlsodlaneous 



Total current Income. 
Insular loans 



Total, Including insular loans. 



Total, including insular loans and cash on hand beginning of 
year 



$35.55 



1,972.30 



21162—8. Doc. *.V2, m-1 15 



183.02 

52.61 

1,393.10 

211.36 

970.47 

89.62 

4.30 



4,876.77 
2,600.00 



$16.91 



d, 449. v4 



820.50 

224.40 

1,211.62 

181.42 I 

21.25 



5,909.13 



$657.35 



2,283.22 

268.14 



1,292.07 
71.70 

1,479.68 
262.40 
120.17 



5,777.28 
750.00 



7,376.77 


5,909.13 6,627.28 


7,412.32 


5,926.04 7,184.63 



226 



BBPOBT OF THE GOVEBNOB OF POBTO BICO. 



Net income cmd expenditures of munidpalitieB^ by HeiM^ forjisoal yean ending June SO, 

1905, 1906, and i907— Continuea. 



COMERIO— Continued 



Item. 



EXPENDITUXK8. 

AdmlnlstratlTe ezpenditurea 

lighting 

Piibllo workB, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 



Certificates of indebtedness 

Inaular loans, repayment principal . 

Insular loans, interest 

Indebtedness, district road board.. 
Indebtedness, school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion of insular loan . 
Available for ordinary expenditures. 
Available for road expenditures 



Fiscal year ending June 30— 



1905. 



12,733.12 

«2.00 

£3.00 

24. 95 

437.87 

1,240.11 

1,300.00 

40.67 

1.76 

220.07 



67.36 



6,237.82 



4fla77 

461.44 

62.76 



172.63 



1906. 



SI, 646^34 
104.86 
48.00 
300.07 
263w32 
1,100.00 
321.74 

saoD 

0.05 
21.00 
60.00 



80.77 



4, 144. 06 



42a. 54 

640.11 

54.39 

06.70 



1,167.80 1,123.74 



7,305.41 



16.91 



16.01 



Total. 



l&Ol 



5,268.00 



667.35 



657.35 



657.35 



COROZAL. 



Cash on hand beginning of year 

INCOME. 

General property tax , 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court nnes , 

Miscellaneous 



$12,408.74 



Total current income. 



Total, including cash on hand beginning of year. 

EXPKNDrrUBSS. 



823.60 
231.60 
660.14 
101.72 
6.00 



4,4iaeo 



4,410.60 



Administrative expenditures. 
Lit 



Public works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Roads, obligatory 

Miscellaneous 



t . 



Total current expenditures. 
Certificates of indebteoness 



Total expenditures 

Balance on hand end of year. 



1,074.60 
16&00 



14&70 
417.76 
340.80 
800.00 
263.66 
63.34 
76.20 



41.46 



3,391.68 
18a 35 



3,571.93 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



838.67 



838.67 



838.67 



1007. 



$1,758.84 
203.80 
132.62 
614.54 
818.06 
034.20 
2S9.03 
111.61 
17.70 



164.90 

222.25 

64.25 



4,802.78 



434.87 

493.05 

38.38 



966.30 



6,7ea08 



1,416.55 



75a 00 

619.66 

45.89 



1,416.65 



S838.67 



$2,995.23 

347.44 

1,216.50 

10&02 

575.20 

94.35 

easo 



6,404.24 



6,242.91 



974.94 

265.00 

115.20 

48.00 

615.23 

387.29 

936.00 

269.90 

65.86 

39.25 

85.75 

116.42 



3,919.74 
186.18 



4,104.92 



2,137.99 



1,876.30 
261.69 

2,137.99 



BEPOST OF XH£ GOYEBirOS OF FOBTO SICO. 



227 



Net income amd expendUvreM c/ mtmicipalUies, by items, forfUcal years ending June SO, 

1905, 1906, and i907— Oontinued. 



DOBADO. 



Item. 



Cash on hand beglmiing of y«ar 

INCOME. 

General property tax 

8 per cent property tax for roads 

Industrial ana eommezcial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 



Total current in^xme 

Total, including cash on hand beginning of year. 

SXPENDITUBES. 



Administratiye expenditures 

TJ ghtiii g 

PubUc works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling exiwnses 

Roads, oDllgatory 

Miscellaneous 



Total current expenditures. 
Certificates of indebtedness 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures. 

3naitu] 



Available for road expenditures 
Total 



Fiscal 3rear ending June 30— 



1906. 



1906. 



112,805.37 



466.60 

158.70 

356. 00 

90.46 

.60 



3,876.52 



3,876.52 



1,284.07 
108.40 



36.00 
179.40 
166.85 
743.00 
272.85 
34.62 
24.00 



51.17 



2,900.36 
453.12 



3,353.48 



523.04 



523.04 



523.04 



1907. 



1523.04 



13,610.36 
504.29 
550.50 

30.00 
187.50 

52.06 
122.74 



5,057.44 



5,580.48 



1,066.31 
174.77 
150.00 

24.00 
338.30 
306.83 
646.75 
180.00 
160.68 

24.50 
496.30 

28.55 



3,608.17 
472. 01 



4,08a 18 



l,50a30 



1,492.40 
7.90 



1,500.30 



PAJARDO. 



Cash on hand beginning of year. 



INCOlfS. 



General property tax 

8per cent property tax for roads 

Elxclse tax (municipal quota) , 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Mlsocdlaneous 



Total current income. 
Insular loans 



Total, including Insular loans. 



'total, including Insular loans and cash on hand b^lnning of 
year 



EXFINDITUKKfl. 



Administrative expenditures 

Lighting 

PobUc works construction, nonproductive. 

Public works, maintenance, prodtictive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 



$1,023.55 



9,500.06 



372.28 
968.00 
408.26 
3,276.68 
196.90 
24.13 



14,745.32 
2,800.00 



17,545.32 



18.568.87 



5,030.54 

796.07 

250.00 

601.00 

1,820.00 

1,465.00 

4,503.70 

557.09 

646.96 



1766.36 



$11,131.76 



1,066.25 
439.00 

4,337.46 
467.76 
186.61 



17,628.83 



17,628.83 



18,395.19 



4,497.79 
1,427.44 



627.00 

3,445.81 

1,794.45 

3,585.75 

360.00 

601.05 



$4.61 



$15,930.50 
2,188.36 



1,581.65 
61.83 

3,565.84 
606.50 
394.25 



24,330.93 



24,330.93 



24,335.54 



4,529.06 
1,800.00 



682.00 

2,263.90 

1,014.75 

7,248.41 

900.00 

762.45 



228 



BEPOBT OF THE GOVEBKOB OF POBTO BICO. 



Net income cmd expendUvrei of municipalities y by items, for fiscal yean ending June 30 , 

1906, 1906, and i«?7--Continuea. 



PAJ AB DO— Continued. 



Item. 



XJiFEMDiTUHBS— oontinned. 



Traveling expenses . 

Civil register 

Roads, obligatory . 
Miscellaneous 



Total current expenditures. 



Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness, district road board . 
Indebtedness, school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures . 
Available for road expenaitures 



Total. 



Fiscal year ending June 30— 



190S. 



$102.00 
7».00 



537. fiO 



17,115.88 



530.58 
60.68 



90.37 



686.63 



17,808.51 



766.36 



766.36 



766.36 



1006. 



$300.00 
600.00 



386.58 



17,706.87 



611.24 
60.90 
13.57 



684.71 



18,390.58 



4.61 



4.61 



4.61 



1907. 



$392.76 

737.50 

1,076.39 

470.66 



21,767.77 



551.87 
44.00 



506.96 



32,363.73 



1,971.81 



850.74 
1,112.07 



1,971.81 



OUAYAMA. 



Cash on hand beginning of year. 



INCOME. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipalproperty 

Court nnes 

M isoellaneous 



Total durent income 

Total, Including cash on hand beginning of year. 

BXPENDITURXS. 



Adminlstratire expenditures 

Fire department 

Li^tli^ 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, proauctlve 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 



expe 
Certificates of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenaitures 



Total 



$26,333.30 



517.94 
4,543.00 
1,802.00 
8,000.98 

329.50 
82.51 



41,508.13 



41,506.13 



13,537.34 

034.90 

1,537.20 



2,663.59 
1,965.26 
6,393.26 
8,674.36 

716.66 

1,068.95 

1,758.40 

84.00 

300.00 



1,167.07 



40,880.99 
421.45 



41,312.44 



105.60 



195.60 



195.69 



$195.09 



15,387.67 



3,909.00 

1,394.60 

7,313.76 

571.30 

1 .00 



37,385.33 



37,580.02 



6,340.47 

963.07 

1,190.96 



3,000.00 

3,357.85 

1,543.79 

3,672.70 

3,632.36 

540.00 

1,027.56 

420.00 

360.00 

360.00 



1,397.11 



25,803.80 



25,803.89 



1,777.03 



1,777.08 



1,777.03 



$1,777.03 



16,419.39 
2,117.54 



3,280.00 
383.00 

6,316.11 
804.80 

1,109.51 



30,480.35 



33,366.38 



6,530.34 

634.41 
1,031.58 

300.00 
1,530. U 
1,933.75 
1,356.00 
3,981.05 
3,978.40 

900.00 
1,003.68 

396.00 



1,034.83 
1,387.76 
1,784.85 



37,691.98 



37,691.96 



4,574.40 



3,844.62 
729.78 

4.. '^74. 40 



BEPOBT OF THE OOVEBKOB OF FOBTO BICO. 



229 



Net income and expenditures of municipalitieaj by itemiy for fiscal years ending June 30, 

1905, 1906, and iP07— Continued. 



QUAYANILLA. 



Item. 



Caahonhand beginning of year 

INCOMK. 

Oeneral property tax 

8 per cent property tax for roada 

Industrial and commeicial Ilcenee taxes. 

Lioeneee, permits, and certifloates 

Hmiiclparproperty 

Court fines , 

If la^|lft n«^l|i y , 



Fiscal year ending June 30— 



1906. 



Total current income 

Insular loans 

Total, Including insular loans. 



Total including insular loans and oash on hand beginning of 
year 



XXPBNDniniKS. 



AdmlnistratlTe expenditures. 
Fira department 



Li^nng. 
Publi 



>Uc works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, nuUntenanoe, nonproductive 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil regfater 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures . 



Insular loans, repayment principal. 
Insular loans, interest , 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion of insular loans 

Available for ordinary expenditures 

Available for road expenditures 

Total 



1906. 



16, 66a 40 



79a 00 

67.20 

76L47 

17a 21 

8a77 



7,227.36 



7,527.36 



7,227.36 



1,176 38 

"ai&eo 



144.63 
18a 00 
107.66 
679.83 
1,37a 20 
244 00 
17&06 
2fia00 

isaoo 
6a 00 



54a 29 



5,428.54 



5,428.64 



2,098.81 



2.096.81 



2,09&81 



1907. 



12,098.81 



6,707.90 
766.02 
671.96 

3a 45 
46&50 
122.72 

47.10 



7,804 67 



2,ooaoo 



9,804 07 



n,9oa48 



1,61&63 

34 02 

40ai4 

aoaoo 

1,166 64 
402.04 
817. 11 
9ia50 

l,3ia62 
58600 



362.82 

2oaoo 

96 00 
224 62 
14a 36 



8,892.50 



5oaoo 

46 33 



546 33 



9.437.83 



2,466 66 



1,398.60 
448.48 
618.77 



2,466 66 



OURABO. 



Cash on hand beginning of year. 



mcoMx. 



General property tax 

8 per cent property tax for roads 

Industrial and oommercial license taxes. 

Ltoenses, permits, and certificates 

Municipal property • 

Court fines 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 



$3,126 60 



67a 60 
111.00 
622.17 
461.95 
4a 01 



6.040.22 



5.040.22 



S1.60a37 



3,762.75 

480.66 

1,02a 18 

98.00 

766 46 

639.60 

31.94 



6,791.48 



8,461.85 



280 



BBPOBT OP THE GOVEBNOB OF POBTO BICO. 



Net income and expenditures of municipalities ^ hy itemSf for fiscal years ending June 30, 

1905, 1906, and 1907— Continued. 



QURABO— Continued. 



Item. 



EXPBNDITUBXfl. 



Admini Bt ratine ezpendltures 

Lighting 

Public woricB, construction, productive 

Public worlcs. construction, nonproductive. 

Public works, maintenance, proauctive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal Institutions 

Traveling expenses 

Civil register 

Roads, obligatory 

Misoelianeous 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures. 
Available for road expenditures 

Total 



Fiscal year ending June 30— 



1005. 



1906. 



Sl,09a76 
10&70 



2&G0 
144.00 
172.54 
5iafi0 
724.89 
26a 00 

loaoo 
aso 

3&00 



10L87 



3,379.86 



1.66a 37 



1,66a 37 



1,66a 37 



1907. 



91,192.54 
20a81 
951.79 
8a 02 
144.00 
149.37 
477.05 
906.23 
250.75 

loaoo 
2a 00 

23135 
34.13 
9a 62 



4.64L66 



3,8iai9 



3,363.66 
44&53 



3,8iai9 



HATILLO. 



Cash on hand beginning of year 

INCOKI. 



Oeneral property tax 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 



Total current income 

Total, Including cash on hand beginning of year. 

XXPKNOITUEBa. 



Administrative exiwnditures 

Lighting 

Pubiic works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil reKlster 

Education, nonobligatory 

Roads, obligatory 

Misoelianeous 



Total current expenditures. 
Certificates of indebtedness 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



13,938.88 



442.00 

8.00 

213.00 

101.25 

13.00 



4.716.13 



4.716.13 



833.99 
145.00 
148.00 
60.00 
204.00 
500.00 
675.15 
252.46 
165.20 
6.30 
216.00 
255.00 



98.56 



3,560.66 



51.97 



3,611.63 



1,104.50 



1,104.50 



1,104.50 



SI, 104.50 



4,489.00 

531.47 

550.00 

5.50 

305.87 

35.25 

88.92 



6,006.01 



7,110.51 



969.16 
144.00 



60.00 
436.00 
625.00 
764.07 
240.00 
192.00 
4.30 
240.00 
400.93 
219.85 
129.21 



4,424.52 



4.424.53 



2.685.90 



2.374.37 
311.62 



2,686.99 



BEPOBT OF THE GOVEBKOB OF POBTO BIOO. 



281 



Net income and easpendituree of municipalilie$y by itemSy for fiscal yeare ending June SO, 

1906, 1906, and 19^— Continued. 



HUMACAO. 



Item. 



Caah on hand beginning of year , 

INCOME. 

General property tax 

8 per cent property tax for roada , 

Ezdft tax (munlapal quota) , 

Indusljial and commercial ttoenae taxes. 

licenses, permits, and oertlficates 

MimMpal property 

Court fines 

Miscellaneous , 



Total current Income . 
Insular loans 



Total, indoding Insular loans 



Total, Including Insular loans and caah on hand beginning 
of year 



KXPKNDITURES. 



Fiscal year ending June 90— 



1905. 



$1,600.22 



0,161.01 



n8.83 
4,458.00 

339.00 
4,258.16 

407.00 

458.89 



19,500.30 



10,500.30 



21,189.61 



Administrative expenditures . 



TJ ^titig 



>lic works, maintenance, productive 

PubUo works, maintenance, nonproductive. 

Cbailties 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Edocatlon, nonobligatory 

Roads, obligatory 

llisoeilaneous 



Total current expenditures. 



Certiflcates of indebtedness . 
Indebtedness school board. 



Total expenditures on account of Indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



4,030.38 

847.62 

887.40 

1,073.20 

2,887.12 

3,851.13 

605.65 

023.01 

383.20 

674.44 

425.06 



1,245.74 



1006. 



$450.20 



11,238.07 



4,302.00 
168.10 

4,464.47 
546.66 
500.13 



21,300.32 



21,300.82 



21,760.52 



6,526.40 

1,251.13 

866.77 

844.71 

2,877.45 

4,381.65 

636.88 

1,029.00 

91.63 

709.72 

319.98 



1907. 



$207.62 



13,201.20 
1,885.06 



5,002.20 
173.00 

3,701.52 
446.25 

1,215.70 



26,714.03 
2,270.44 



27,066.37 



28,282.00 



616.44 



18,743.04 



1,790.77 
205.60 



1,996.37 



20,730.41 



450.20 



450.20 



450.20 



18,041.85 



2,520.05 



2,520.05 



21,461.90 



297.62 



297.62 



297.62 



6,665.72 

1,128.66 

927.23 

1,365.06 

3,713.40 

4,608.36 

953.66 

763.92 

106.30 

786.67 

295.00 

1,195.68 

1,020.49 



22,532.96 



3,7S5.34 



3,785.34 



26,318.30 



1,964.69 



1,275.31 
689.38 



1,964.09 



ISABELA. 



Cash on hand beginning of 3rear 

mcoMi. 

Qeneral property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes 1,679. 68 

licenses, permits, and certificates , 128. 56 

Municipal property ' 473. 94 

Court flnee ' 128.67 

Miscellaneous 4. 18 




$56.43 



$23.83 



3,691.38 



4,776. 87 
878.08 



1,685.45 

142.79 

633.57 

178.62 

11.00 



2,367.32 

76.30 

650.96 

177.18 

151.66 



Total current income i 6 , 673. 49 



6,242. 81 



8,968.26 



Total, including cash on hand beginning of year 6,075. 02 < 6,299. 24 

KXPKKDITUBSa. 

Administrative expenditures 



8,992.09 



Lighting. 



>lio works, maintenance, productive 

Public works, maintenance, nonproductive. 



2,151.57 
138.32 
136.00 
00.89 



2,703. 85 
256.60 
196.00 
233.18 



2,097.72 
432.44 
163.76 
428.73 



282 



BEPOBT OF THE QOVBBNOB OF POBTO BIGO. 



Net income and expenditures of municipalitie$^ by iUmgy forJUoal years ending June SO, 

1905, 1906, and i907-- Continued. 



ISABELA— Contlnoed. 



Item. 


Fiscal year ending June 30— 


1906. 


1906. 


1907. 


EXPKNDITDBBS— oontinaed. 
Charities 


H63.00 
794.70 
700.50 
a06L52 
M.26 
12&56 


S5S7.00 

1,055.60 

318.00 

288.68 

eaoo 

21.79 


$604.00 


Public health 


1,352.88 
6n.80 


Courts 


PatulI Injitittltionil , , . . . 


211.16 


TmvipUng AxpATIflft^ 


58.00 


Civil register' 


229.86 


KdvicAnnn. nonoNiiTAtory 


50.00 


Roads, obligatory 






878.08 


MincellanAous 


150.09 


165.00 


480.21 






Total current expenditures 


5,131.40 


5,843.70 


7,(06.13 






CArtJfioAtP4f of lnd«bt«dnipfls . . 


ao&37 

407.01 
84.81 


431.71 


443.27 


Indebtedness district road board 




Indebtedness school board 












Total expenditures on account of indebtedness 


887.19 


431.71 


443.27 






Total expenditures 


6,0ia 59 


6,275.41 


8,060.40 






Balance on hand end of year available for ordinary expenditures. . . 


56.43 


23.83 


922.69 



JUANA DIAZ. 



Cash on hand beginning of year 

INCOME. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 , 

Industrial and commerical license taxes. 

Licenses, permits, and certificates 

Municipalproperty 

Court nnes 

Miscellaneous , 



Total current income. 
Insular loans 



Total including insular loans. 



Total, including insular loans and cash on hand beginning 
of year .• 



157.16 



13.92 



11,870.21 



61&83 

16.16 

1,465.50 

932.50 
1,17&48 

446.60 

306.98 



17,241.29 



16,835.26 



2.60 

162.75 

1,770.92 

97.66 

180.01 



19,464.12 
6,000.00 



16,835.26 , 25,464.12 



16,892. 42 



25,468.04 



EXPENDITUBX8. 



Administrative expenditures 3, 882. 97 



Fire department. 

Lighting 

Public worlcs. construction, nonproductive . 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

TravellM expenses 

Ci vil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current exi>enditures . 



Insular loans, repaymeni principal. 

Insular loans, interest 

Indebtedness district road board... 

Indebtedness school board 

Indebtedness insular trust fund 



24.48 

475.90 

2,100.00 

344.45 

1,214.98 

3,304.36 

1,885.50 

685.00 

744.30 

262.75 

222.00 

230.30 



636.09 



16,0ia08 



Total expenditures on account of indebtedness. 
Total expenditures 



5oaoo 

352.60 
22.82 



875.42 



16,888. 50 



3,912.17 



328.29 

1,141.14 

6,114.41 

2,604. ."S 

257.50 

9^.02 

2U.50 

307.00 

700.40 



1,294.12 



18,995. 77 



36a 00 
1,254.47 



1,604.47 



20,60a24 



$4,867.80 



18,887.25 
2,448.49 



2,634.03 

77.00 

1,533.81 

309.89 

3,564.09 



29,454.56 



29,454.56 



34,322.36 



5,325.33 
""84i.'56 



548.60 

332.90 

4,785.86 

2,206.82 

572.00 

967.80 

220.85 

679.00 

416.65 

2,403.22 

514.00 



19,814.48 



3,000.00 
177.77 



3,177.77 



22,992.25 



BEPOBT OF THE OOVBBNOft OP POBTO BICO. 



288 



Net income and expenditures cf mimicipaliiieif by itemSy for fiscal years ending June SOy 

1906, 1906, and i907— Continued. 



JUANA DIAZ— Continued. 



Item. 


FiBcal year ending June 30— 


1906. 


1906. 


1907. 


XXPSND1TUBB8 -Continued . 
BaIatvcr on hand pud of yfwr 


13.92 


$4,807.80 


$11,330.11 






TlnexpATidAd portio" of Utfular loan 




4,362.39 
ANL4t 


4,049.97 


Available for'ordlnaiy expendituies 


3.92 


7,234.87 


Ayailable lor road expei^dituraa 


46u27 










Total 


ag2 


4,867.80 


11,330.11 







J UNCOS. 



Caah on hand banning of year , 

INCOME. 

General property tax , 

8 per cent property tax for roada 

Industrial and commercial lioenae taxes. 

Ljoenaes, permits, and certificates , 

Municipalproperty 

Court nnes 

Iflsoftllaneons , 



Total current income . 



$3,666.66 



1,340.16 
119.26 

1,676.60 

668.46 

9.34 



7,299.26 



Total, including cash on hand beginning of year. I I 7,299.26 

KXPKNBITUBBB. 

Administrative expenditures 



Lifting. 



>lic works, construction, productive. . . . 
Public worlcB, construction, nonproductive. 

Public works, maintenance, proauctive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Education,' nonobligatory 

Roads, obligatory 

Miscdlaneous 



Total current expenditures. 



expendj 
Certificates of indebtedness 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expencUtures 

Total 



1,407.69 
296.00 
390.60 
660.00 
312.00 
632.19 
813.13 
910.90 
287.87 
380.40 
90.76 



78.28 



6,257.81 
28.00 



1,013.45 



1,013.45 



1,013.46 



$1,013.46 



$6,228.12 
662.64 

2,319.37 
348.00 

2,452.89 
888.96 
113.38 



12,003.38 



13,016.83 



1,809.26 
816.20 



100.00 
396.00 

000. oU 
1,037.64 
1,314.34 
600.00 
466.46 
100.00 
132.00 
149.48 
277.20 



8,096.38 
62.87 



6,285.81 ! 8,159.26 



4,857.68 



4,354.42 
503.16 



4,867.68 



LAJA8. 



Cash on hand beginning of year 

mcoMK. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property , 

Court fines 

Misodlaneous 



$67.96 



$5,101.68 



1M.97 
^.00 
323.60 
435.32 
174.58 
168.71 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning 
of year 



7,232.86 



7,232.86 



7.290.82 



$226.00 



$7,840.32 



696.00 
113.45 
475.00 
176.49 



9,200.94 



9.200.94 



9,426.26 



$2,430.26 



$7,424.62 
1,660.78 



684.26 

43.60 

628.83 

112.20 

42.36 



10,296.56 
6,000.00 



16,296.55 



18,726.81 



284 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 



Net incoTne and expenditures of municipalibUi, by ttenu, forJiMal yean eroding June SO, 

1905, 1906, and 19(>7— Continued. 



LAJA8— <}ontlniie4L 



Item. 



■XPSNDITDSBS. 



AdminiftiatiyB ezpendituns 

Lifting 

PubUo works, malnt^manoB, productive 

Public works, mainteoanoe, nonproductive . 

Charities 

PubUo health 

Courts 

Penal Institutions 

Traveling expenses 

Civil xeSster 

Education, nonobllgatory 

Boads, obligatory 

Kisoellaneous 



Total current expenditures . 



Certificates of Indebtedness . 
Indebtedness school board. . 



Total expendltuKS on aooount of Indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion of Insular loan 

Available for ordinary expenditures 

Available for road expendlturas 

Total 



Fiscal year ending June 30— 



1006. 



13,206.10 
60.88 

108.00 
«8.88 

467.97 
1,804.07 

888.71 
70.32 

117.81 

160.00 



279.06 



6,896.72 



111.56 
68.22 



100.78 



7,066.60 



225.32 



226.32 



226.32 



1906. 



$3,447.80 
120.00 

96.00 
8n.40 
660.00 
809.76 
240.00 

66.47 
140.36 



100.00 
262.' « 



6,879.36 



116.64 



116.64 



6,906.00 



2,430.26 



2,430.26 



2,430.26 



1907. 



82,834.96 
236.16 
96.00 
1,660.64 
825.19 
806.41 
640.00 
200.00 
144.00 



2,063.24 
312.63 



9,709.12 



119.77 



119.77 



9,828.80 



8,897.92 



6,000.00 

2,5&6l82 

342.10 



8,897.92 



LABE8. 



Cash on hand beginning of year. 



INCOME. 



General property tax , 

3 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

M unicipalproperty 

Court nnes 

Miscellaneous 



Total current income. 
Insular loans 



Total, including insular loans 



Total, Including insular loans and cash on hand beginning of 
year 



BXPBN DITU RES. 



Administrative expenditures 

Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Civil register 

Education, nonobllgatory 

Roads, obligatory 

Miscellaneous 



82,717.11 



8,563.26 



463.26 
20.33 
802.00 
240.20 
087.99 
203.78 
10.86 



11,291.66 



11,201.66 



14,008.77 



3,974.93 
276.32 



120.00 
841.42 
1,899.87 
2,316.00 
640.00 
250.86 
350.00 
386.43 



479.17 



$1,903.03 



9,027.21 



Total ouiient expenditures I 11,463.00 j 20,720.17 



721.50 
62.40 

994.03 
92.85 
50.25 



10,957.24 
12,000.00 



22,957.24 



24,860.27 



4,126.68 
297.80 



7,014.40 

115.00 

2,607.78 

2,316.50 

2,162.31 

510.00 

476.38 

347.50 

383.50 



472.42 



$4,014.93 



12,221.24 
2,292.05 



1,300.43 

28.60 

1,358.47 

69.65 

485.70 



17,756.S4 



17,756.84 



21,771.77 



3,416.57 

239.38 

4,000.00 



113.00 
223.00 

1,636.20 
963.67 
570.00 
248.20 
348.50 
224.85 

1,679.94 
186.62 



13,749.93 



REPOBT OF THE GOVEBNOB OP PORTO BICO. 



285 



Net incoTne and expenditures of munieipalUieSj by items j far fiscal years ending Jvfne SOy 

1905, 1906f and 1907'—CoD.tm\iea. 



LARES— Continued. 



Item. 



SZPXNDITUBK8— oontlnaed. 



Insular loans, re p a y ment prindpal. 

Insular loans, interest , 

IndebtedneM district road bcMird . . 
Indebtedness school board 



Total expenditures on account of Indebtedness. 

Total expenditures 

Balance on band end of year 



Unexpended jwrtion of insular loan . 
Available for ordinary expenditures. 
Available for road expenmtures 



Fiscal year ending June 90— 



1906. 



9630.00 
113.74 



652.74 



12,105.74 



1,003.03 



1,903.03 



Total 1,903.03 



1906. 



$126.17 



126.17 



20,845.34 



4,014.93 



3,098.22 
16.71 



4,014.03 



1907. 



t2, 400.00 
410.90 



100.00 



2,010.90 



16,660.02 



5,110.86 



4,398.74 
712.11 



6,110.86 



LAS MARIAS. 



Cash on hand beginning of year. 



mcoMB. 



Qeneral property tax , 

8 per cent property tax for roads 

Exdse tax (mmiiclpal quota) 

Industrial and commercial license taxes . 

Licenses, permits, and certificates 

HonicipaTproperty 

Court fines , 

ICUNsellaneous 



Total current income . 



Total, Including cash on hand beginning of year. 

XZPXNDITURE8. 



Administrative expenditures 

litehting .».. 

Public works, oonstructlon, productive 

Public works, construction, nonproductive. 
Public works, maintenance, proauctive. . . . 
Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenaes 

CivQ register 

Education, nonobllgatory 

Roads, obligatory 

Roads, nonobligatoiy 

Miscellaneous 



Total current expenditures. 

Certificates of indebtedness 

Indebtedness district road board. 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

B^ance on hand end of 3rear 



Avaflable for ordinary expenditures. 

iditui 



Available for road expenditureB 
Total 



$6.11 



4,810.67 



260.20 

232.50 

10.90 

40.24 

268.76 

68.45 



6,681.71 



6,666.82 



2,688.56 
172.74 



63.60 
103.50 
149.40 
630.18 
299.60 
490.67 
145.78 
115.69 
144.50 

10.00 



31.00 
396.68 



176.42 



46.48 



222.90 



13.12 



13.12 



13.12 



$13.12 



11,824.92 



230.00 
38.10 
17.00 

102.60 
25.00 



12,237.62 



12,250.64 



4,048.73 

101.40 

56.00 

118.90 

467.00 

363.01 

1,296.20 

2,007.10 

1,011.66 

310.43 

06.00 

606.60 

10.00 



177.00 
843.03 



101.23 
102.80 



6,673.70 . 12,082.78 12,050.61 



167.86 



167.86 



167.86 



$167.86 



10,038.16 
1,215.38 



520.36 

11.70 

52.12 

280.60 

402.50 



13,420.76 



13,588.63 



176.68 



652.00 

101.42 

1,632.81 

1,502.10 

649.83 

245.20 

115.07 

212.17 

230.53 

1,107.67 



027.20 



6,460.80 I 11,696.75 10,438.06 



106.36 
'i,"4i5*36 



384.03 1,611.65 



1,638.01 



1,620.26 
17.76 



1,538.01 



286 



BEPOBT OF THE QOVEBNOB OF POBTO BICO. 



Net income and expenditvres of muMcipalitieif by item$, forJUcal years ending June ^O, 

1905, 1906, and i^(>7— Continued. 



LOIZA. 



Itam. 



Cash on hand begixming of year 

INCOMK. 

Gtenenl property tax 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

Licenses, permits, and oertiflcates 

Munidpaiproperty 

Ck>art fines 

Miscellaneous 



Fiscal year ending June 30— 



1906. 



1906. 



Total current income 

Total, including cash on hand beginning of year 

BXPBNDITUXXS. 

Administrative expenditures • 



Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Roads, obligatory 

Miscellaneous 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures . 
Available for road expenditures 



Total. 



17,607.97 



226. fiO 

fii.eo 

1,186.32 
136.91 



9,306.30 



9,308.30 



1,506.16 
258.63 
152.00 



631.70 
1,104.30 
650.94 
863.30 
24a 00 
87.25 
177.65 
284.00 



383.73 



6,348.66 



2,959.64 



2,050.64 



2,960.64 



1907. 



12,960.64 



9,170l33 

1,321.38 

341.50 

88.30 

1,027.32 

244.65 

98.63 



12,292.11 



15,251.75 



1,96a 96 
296.17 



1,638.52 
1,066.00 
573.31 
852.87 
1,530.00 
575.49 
116.95 
147.38 



325.12 
364.80 



9,459.57 



5,792.18 



4,795.92 
996. 26 



6^782.18 



MANIATI. 



Cash on hand beginning of year. 



CNCOME. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior July 1 1901 

Industrial and commercial license taxes . 

Licenses, permits, and oertiflcates 

Municipal property 

Court ones 

Miscellaneous 



Total current bicome. 
Insular loans 



Total, including insular loans 



Total, Including insular loans and cash on hand beginning of 
year 



1314.33 



9,265.27 



517.88 
000.64 

1.679.00 
283.61 

3,099.04 
653.18 
207.22 



16,314.84 



16.314.84 



16,629.17 



EXPKNDITUBES. 



Administrative expenditures 

Fire department 

Lighting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public heelth 

Courts 

Penal Institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 



4,597.50 
180.47 
689.67 
213.88 
589.46 
4,066.79 
2,805.60 
797.04 
692.98 
505.00 
390.00 
283.55 



170.55 



126.19 



10,747.13 



152.96 
2,501.00 

177.19 
3,098.70 

551.52 

245.10 



17,473.60 



17,473.60 



17,544.15 



5, 49a 00 

144.88 

779.89 

382.65 

• 660.00 

3,303.06 

3.207.46 

453.26 

1,009.15 

212.00 

158.71 

406.81 



13. 89a 42 
1,745.57 



o, o4o. h4 
142.54 

3,038.73 
583.26 
390.81 



23,646.27 

7,ooaoo 



30,646.27 



30,672.46 



6, 35a 00 
166.40 

1,151.95 
287.72 
506.96 

5,07a 82 

3,387.70 
520.94 

1,950.55 
295.00 
429.20 
616.66 



BEPOBT OF THE QOVEBNOR OF POBTO BICO. 



237 



Net income and expenditures of munieipalUieSf by iterrUj for fiscal years ending June 30 ^ 

1905 J 1906, and i907— Continued. 



MANIATI-Continned. 



Item. 



EXPBNDiTUKEs— continued. 



RoAds, oblig&tory. 
Mifloellaneous 



Total current expendituree . 



Certificates of indebtedness 

Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness, district road board . 
Indebtedness, school board 



Total ezi>endltures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures 
Available for road exi>enaltures 

Total 



Fiscal year ending June 90— 



1906. 



1184.37 



15,906.40 



1006. 



9560.46 



16,866.37 



461.92 



100.30 



662.22 



16,568.62 



70.^ 



70.56 



70.56 



476.82 



66.91 
127.86 



661.60 



17,617.96 



26.19 



26.19 



26.19 



1907. 



SS70.91 
476.22 



21,101.14 



489.58 

3,500.00 

116.41 



56.70 



4,162.60 



26,263.83 



5,406.63 



4,542.97 
865.66 



6,406.63 



MARICAO. 



Cash on hand b^inning of year. 

INCOICB. 



160.84 



$11.32 



General property tax 

8 per cent property tax for roads 

Excise tax (munldpal quota) 

Taxes levioa prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

If unicipalproperty 

Court fines 

Ifisoellaneous 



Total current income. 
Insular loans 



Total, including insular loans . 



Total, including insular loans and cash on hand beginning 
of year 



6,826.13 



184.39 
64.41 



94.60 

284.04 

66.16 



6,609.62 



6,509.62 



6,579.46 



EXFENDITXTRES. 

Administrative expenditures 

Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

PubUc works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness district road board . . . 
Indebtedness school board. 



Total expenditures on account of indebtedness. 
Total expenditures 



2,874.51 
344.00 



290.98 
300.00 
735.88 
767.69 
572.38 
240.53 
43.06 
60.00 



282.49 



6,611.51 



66.63 



66.63 



6,. 568. 14 



6,282.87 



224.00 
21.00 

324.75 
91.00 



6,943.62 



6,043.62 



6,954.94 



2,907.60 
252.40 



161.02 
600.00 
700.18 
882.82 
407.25 
223.78 
6.60 
56.01 



139.48 



6,336.13 



9.18 



576.66 



584.73 



6,920.86 



134.06 



8,710.60 
966.29 



275.00 

84.00 

386.51 

135.50 

24.44 



10,588.33 
7,000.00 



17,588.33 



17,622.41 



2,182.03 
292.68 
191.20 
12.62 
526.00 
119.54 
539.58 

1,56a 00 

465.75 

305.31 

33.70 



064.16 
164.35 



7,356.81 



12.66 

1,400.00 

189.41 



1,602.06 



9,958.87 



288 



BEPOBT OF THE QOVEBNOB OF POBTO BICO. 



Net income and expenditiares <^ mumcipaliUaf hyitemBfforJuoal years ending June SO^ 

1906, 1906, and 1907— Continued. 



KABIGAO-Gontliiiied. 



Item. 



xxFUTDiTUBBft— oontinned. 
BalAQoe on liaiid end of year 



Unexpended portion of inmilar loan . 
AvaUable for ordinary ezpendituree. 
Ayailabfte for road ezpenditiurea 



Total. 



Fiscal year ending June 30— 



1906. 



$11-32 



11.32 



11.32 



1906. 



$34.08 



34.08 



34.08 



1907. 



$8,663.54 



5»708.28 

2,053.12 

2.14 



8,663w54 



MAUMABO. 



Caah on hand beginning of year 

iNcoia. 



General property tax < 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

licenses, permits, and oertifloates 

Munidpalproperiy 

Cknirt fines 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 

EXFBNDITUBE8. 



Administrative expenditures . 



Lighting 
Publ 



>lio works, construction, productive. 

Public works, construction, nonproductiveu . 

Public works, maintenance, productive. 

Public works, maintenance, nonproductive., 

Charities 

Public health 

Courts 

Penal institutions ^. 

Traveling expenses 

Education, nonobligatory 

Roads, obligatory 

MlsoeUaneous 



Total expenditures 

Balance on hand end of year available for ordinary eiqwnditures. 



MAYAGTTEZ. 



$2,780.86 



493.00 
167.00 
1,134.47 
140.20 
161.50 



4,876.03 



4,876.03 



1,307.56 
243.66 

3oaoo 



120.00 
480.00 
792.00 
835.00 
240.00 
22400 
39.00 



10a79 



4, 69a 99 



186.04 



$185.04 



2,967.44 
435.05 
963.96 

laoo 

865u92 

114.30 

65.20 



5,411.80 



5,596.93 



1,503.60 

loaoo 

12a 00 

4oaoo 

146.00 
209.95 
1,014.56 
760.00 
240.00 
303.42 
3a 00 
120.00 
435.05 
117.14 



5,499.72 



97.21 



Cash on hand beginning of year. 



ZNCOMX. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates , 

M unicipar property 

Court fines , 

Miscellaneous , 



Total current Income. 
Insular loans 



Total, Including Insular loans. 



Total, including Insular loans and cash on hand beginning of 
year ". 



$8,103.11 



22,160.66 



868.26 

95.74 

8,6ia50 

1,041.85 

17,881.73 

1,997.53 

35ri7 



53,011.46 
12,000.00 



65, on. 46 



68, 204. AT 



$3,912.28 



83,252.26 



9,190.50 

1,354.37 

19,99&42 

2,068.77 

575.20 



66,436.52 



66,436.52 



70,348.80 



$551.04 



39,372.65 
4,377.03 



9,271. 45 

870.35 

19,143.83 

1,400.60 

1,733.70 



76,169.81 

i,4oaoo 



77,569.81 



78,121.75 



EEPOBT OF THE GOVBBHOB OP POBTO EICO. 



190S, 1906, md 1907— Gontmuc 
UATAansz-coDtiiiiiMi. 



Item. 


PUoal j«r emjlog Jono SO- 


igos. 


IMS. 


HOT. 




11 

3,U«.S£ 
13,1123. M 

i,'ssfi.« 

•■z.s 

331.17 
I,OM.0O 


H M 
< 46 

8 S 

a Si 

1 00 

1 71 

30 

00 

1,087.08 


10,706.01) 






a'.m.x 










































3,363.36 


1,686.16 










07,030.80 


73,383.7* 






















i,aiai3 


















1.3M.M 


3.760.00 










M,2«i.2» 


00,706.80 










s,m.» 


»I.M 


3,aiLst 














■■i;9ii» 




















3,913.28 


U1.M 























HtCOKK. 




t3,IB3.W 


•■sss 










ilH 








































3.86e.« 


6,640.13 










3.860.48 














077. 3S 


















■US! 

224.20 
















































.87.31 














>«» 




















3,ioe.» 














760,49 














760.4B 

































240 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 



Net income and expendUurea ef municipalities ^ hy items , for fiscal years ending June SO, 

1906, 1906, and ^^^--Oontinued. 



MOBOVls. 



Item. 


Fiscal year ending June 30— 


1905. 


1906. 


1907. 


raflf^ on \}^j\A bAirinTiinff of y«fl-r . , . . > 




U26 


fl08w64 








INCOME. 

General property tax 


11,491.11 


3,672.08 


3,16409 


Sper cent property tax lor roads 


379.48 


Bxciw tax (TTinnioipal qnota) 


2Sa88 

91.62 

307.34 

154.00 

370.20 

33.15 

29.70 






Taxes levied prior io Jiily 1, 1901 


............ 




Indufftrtal ana oommeirlal Hoep»«« tftxea 


485.50 

126.15 

533.66 

64.10 

2&75 


910.80 


Licenses, permits, and oertiilcates 


33.55 


MunlcipaTproperty 


496.48 


Court fines 


220l70 


Iff "oellaneou" 


3a 00 






Total current Income 


2,728.00 


4,897.24 


5,225ul0 


Insular loans 


4,000.00 










Total, Including Insular loano . 


2,728.00 


4,807.24 


9,225u10 






Total, including insular loans and cash on hand beginning of 
year 


2,728.00 


4,901.40 


9,333.74 






EXPKKDITUIIES. 
AdTn1n1fitr9.tivA AXT>Anditui«fl 


563.40 
58.18 


1,548.70 
92.66 
25.75 


2,00a20 
128.31 


Liffhtinff '. 


Public works, construction, productive 




Public works, construction, nonproductive 




447.84 


Public works, maintenance, productive. 


17.02 
201.10 
239.64 
643.46 
286.96 
213.91 
28.25 
71.84 


80.15 
2&73 

249.02 
1,476.79 

509.11 

221.44 
23.73 

220.72 


136.77 


PiihHc worlra. TnAiT>tAnfl.nflA. nonpmdactlve 


464 83 


Charities 


515.23 


Public health 


2,062.06 


Courts 


896.91 


PftTiaJ instltUtlonH ... ,-,...,...,.,-- , -., ... 


280,92 


Travelinir expena^** ... , . , . 


43.00 


Civil reflOBter 


325.44 


Roads. obliKatory 


245.70 


Mifloellaneoiifi ....- t 


187.65 


45.87 


109.86 






Total current expenditures 


2,410.39 


4,522.66 


7, 665c 07 




Certificates of indebtedness 


258.37 


270.19 


284 56 




500.00 


Insular loans, interest 






112.02 


Indebtedness Acbooi board. 


54.99 




6&80 








Total expenditures on account of Indebtedness 


313.36 


270.19 


065l38 








2,723.75 


4,792.85 


8,630.45 




Balance on hand end of yfi^r . r , - , - . ^ - , ^ .-,,,,,, , 


426 


108.64 


703.29 






Unexpended portion of Insular loan 






.21 


A VftilahiA *or onllnA-ry «xnftndlturRH 


425 


108.64 


569.30 


A vftllRhle for rnftH flTpp.naltiiniB 


133.78 










Total 


4.25 


106.64 


703.29 







NAOUABO. 



Cash on hand beginning of year 

INCOME 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes 

LicensoN, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 




241.19 

581.50 

167.25 

1,268.25 

50.00 

43.25 



Total current income. 
Insular loans 



7,253.04 



Total, including insular loans 



Total, including insular loans and cash on hand beginning of 
year .., 



7,253.04 



7,274 50 



566.75 

223.25 

1,971.12 

73.20 

522.30 



9,096.50 
3,000.00 



7.606.05 
1,063.52 



1, 121. 25 

41.75 

2,617.04 

128.34 

6425 



12,642.20 



12,096.50 12.642.20 



12,333.42 13,975.84 



BEPORT OF THE GOVERNOR OF PORTO RICO. 



241 



Net income and expenditure^ of mimieipalUies, by items, forJUcal years ending June 30, 

1905, 1906, and 1907— Oontinued. 



NAQUABO-Contlxiiied. 



Item. 



EXPElfDITUBBfl. 



A (Iminiflt ratlve expenditures 

LightiDg 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 



Penal institutions 

Traveling expenses 

Civil register 

Educanon, nonobligatory. 

Roads, obligatory 

Miscellaneous 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment prfncli>al. 
Insular loans. Interest 



Indebtedness district road board. 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion insular loan 

Available lor ordinary expenditures 

Available for road expenoitures 

Total 



Fiscal year ending June 30— 



1906. 



II, 950. £6 

40&a6 

49.26 



281.50 

430.97 

1,125.06 

1,110.00 

783.82 

96.47 

147.08 

5i01 



118.15 



6,542.84 



71.74 



73.00 
35a 00 



494.74 



7,037.58 



230.03 



236.92 



236.92 



1906. 



$2,518.85 
35a 00 



3,050.00 

3iaoo 

750.00 

1, 407. 51 

1,046.75 

240.00 

103.20 

86.00 

20.00 

29.50 



331.00 



10,191.60 



11&18 

627.91 

62.09 



808.18 



10,999.78 



1,333.64 



.27 
1,333.37 



1,333.64 



NARANJITO. 



Cash on hand beginning of year 

INCOME. 

General property tax 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

licenses, permits, and certificates 

MunidpaT property , 

Court fines , 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 

EXPENDITURES. 

Administrative expenditures 



W^- 



}lic works, construction, productive 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts.' 

Penal institutions 

Traveling expenses 

Rosds. obligatory 

Misoellaneous 



Total expenditures 

Balance on hand end of year. 



Available for onUnary expenditures . 
Available for road expeixutures 



Total. 



$1,387.08 



361.00 

166.00 

299.99 

80.71 

36.02 



2,330.80 



2,330.80 



1,031.58 
20.00 



36.00 
20.00 
187.95 
480.00 
144.00 
104.93 
20.00 



78.89 



2,123.35 



207.45 



207.45 



207.45 



1907. 



$3,114.96 
471.93 



727.17 

738.10 

1,836.79 

1,722.29 

240.00 

7485 

49.23 



55a 28 
570.40 



10,096.06 



572.09 
63.99 



636.06 



10, 732. 16 



3,243.68 



.27 

2,730.17 

513.24 



3,243.68 



$207.45 



l,3ia77 
155.42 
405.50 
109.26 
274.61 
57.85 
25.37 



2,428.77 



2,636.22 



752.96 

54.79 

100.00 

24.00 

91.40 

302.00 

360.00 

344.00 

97.12 

30.75 

41.42 



2,297.33 



338.89 



224.89 
114.00 



338.89 



21162— S. Doc. 92, 60-1 16 



242 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 



Net income and expenditures of municipalities ^ by itemSf for fiscal years ending June SO, 

1905, 1906, and J907— Continued. 



PATILLAB. 



Item. 



Cash on hand beginning of year 

INCOMK. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied priorto July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and oertlflcates 

Municipalproperty , 

Court nnes 

Miscellaneous 



Total current Income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning of 
year 



EXPENDITURX8. 



Admlnistra ive expenditures. 



Lifting 



)lic works, construction, nonproductive. 

Public works, maintenance, proauctlve 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Mlscellaneoua 



Total current expenditures . 



Certificates of indebtedness , 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness school board 



Total expenditures on account of Indebtedness. 

Total exiMnditures 

Balance on hand end of year 



Unexpended portion of insular loan. 
Available for ordinary expenditures. 
Available for road expenoltures 



Total. 



Fiscal year ending June 30— 



1905. 



10.74 



3,215.72 



247.63 
4.05 
801.00 
194.50 
735.71 
282.26 
06.45 



5,637.21 



5,637.21 



5,637.05 



2,012.03 
183.20 



200.42 

79.93 

790.86 

944.01 

514.00 

337.50 

58.00 

10.00 



25.00 



5,163.90 



206.62 



262.56 



469.18 



5,633.13 



4.82 



1906. 



14.82 



5,187.07 



91&50 

358.00 

1,230.31 

214.40 



7,917.28 
2,000.00 



9,917.28 



9,922.10 



2,236.00 
210.00 



389.77 
562.68 
842.51 
956.48 
250.00 
306.80 
50.00 



118.66 



6,011.90 



215.76 



215.76 



6,227.66 



3,694.44 



4.82 



2,000.00 
1,604.44 



4.82 



3,604.44 



1907. 



$3,694.44 



5,341.96 
699.89 



1,341.46 

35.50 

935.74 

321.90 

63.24 



8,700.60 



8,709.69 



12,404.13 



2,079.91 
216.84 
780.80 
443.03 
442.64 
764.72 

1,497.09 

390.00 

317. 15 

60.00 



240.00 
606.34 
374.00 



8,212.61 



221.54 

400.00 

66.64 



688.18 



8,900.79 



3,503.34 



1,519.11 

1,920.68 

63.55 



3,503.34 



PEfJUELAR 



Cash on hand beginning of 3rear. 



INCOME. 



General property tax 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court nnes , 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 



$4,378.34 



632.92 
112.78 
140.36 
207.64 
142.26 



5,514.29 



5,514.29 



$1,335.20 



5,014.19 
643.51 
496.40 
41.25 
228.43 
206.52 
193.45 



6,824.75 



8,159.06 



BEPOBT OF THE OOVEBNOB OF POBTO BICO. 



248 



Net income and expenditures of municipcditieSf by itemst forjisoal years ending June 30, 

1905, 1906, and 1S07— Continued. 

PEf^UELAS-Continued. 



Item. 



BXFBNDITUBE8. 

Administrative expendituree 

Lighting 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. , 

Cbarlties 

PubUc health 

Courts 

Penal Institutions 

Traveling expenses 

Education, nonobllgatory 

Roads, obligatory 

Roads, nonobllgatory 

MiscelLiineous 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



Fiscal year ending June 30— 



1905. 



1906. 



$1,286.78 
183.28 



120.00 



455.00 
947.29 
240.00 
290.00 
50.00 



500.00 
106.74 



4,179.09 



1,335.20 



1,335.20 



1,335.20 



1907. 



92,105.32 
216.72 
1,200.00 
160.00 
149.80 
743.83 
647.95 
660.00 
180.00 
142.65 
33.59 
617. 49 
799.96 
366.67 



8,024.17 



135.78 



109.76 
26.02 



135.78 



PONCE. 



Cash on hand beginning of year 

INCOME. 

General property tax , 

8 x)er cent property tax for roads , 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 



Total current income 

Insular loans 

Total, including insular loans. 



Total, including Insular loans and cash on hand beginning of 
year 



EXPENDITUBKS. 



Administrative expenditures 

Fire department 

Lighting 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courta 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobllgatory 

Roads, obligatory 

Miscellaneous 



Total current exjienditures . 



Insular loans, repayment principal 

Insulu- loans, tpterest 

Indebtedness of annexed mimlclpallties. 
Indebtedness district road board 



$2,811.20 



71,769.75 



1,711.26 
16,788.63 

3,166.35 
33,867.07 

1,611.41 

1,719.14 



130,633.61 
35,000.00 



165,633.61 



168,444.81 



23,880.97 

4,009.34 

27,636.36 



7,915.46 

4,282.79 

20,510.03 

21,544.85 

3,767.13 

1,278.11 

2,436.13 

980.00 

471.35 



12,401.96 



131.181.50 



5,986.71 
722.09 

1,050.49 
240.28 



$21,831.76 



64,354.21 



15,036.20 
2,356.82 

29,539.44 

1,289.26 

786.55 



113,362.48 



113,362.48 



135,194.24 



16,302.86 

5,338.51 

16,197.07 



8,288.62 

8,988.48 

17,115.57 

15,809.88 

2,100.00 

2,378.83 

1,448.90 

720.00 

1,523.80 



6,629.13 



102,911.65 



8,225.98 
766.60 



361.28 



$21,328.73 



66,785.14 
8,832.06 



18,562.36 
985.56 

28,521.49 

809.96 

1,172.70 



125,660.27 



126,660.27 



146,998.00 



21,602.78 
5,000.00 

17,864.78 
1,805.64 

11,497.16 
9,754.25 

25,706.85 

19,441.09 
2,149.20 
2,320.25 
1,293.97 
960.00 
1,047.09 
6,603.28 
7,110.97 



134,159.31 



6,844.77 
638.71 



242 



BEPORT OP THE GOVEBNOB OF POBTO BICO. 



Net income and expenditures of municipalities y by items j for fiscal years ending June SO^ 

1905, 1906, and 1907— Continued. 



PATILLA8. 



Item. 



Cash on band beginning of year 

mcoMK. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes ieviea prior to July 1, 1901 . 



Industrial and commercial license taxes. 

License 

MuniclpaTproperty . 

s 

Miscellaneous 



Licenses, permits, uid oertiflcates. 

irpalpi 
Court fines. 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including iswilar loans and cash on hand beginning of 
year 



EXPENDITURES. 



Administra ive expenditures 
Lighting 



Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneoua 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness school board 



Total e3q)enditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Unexpended portion of Insular loan. 
Available for ordinary expenditures. 
Available for road expenmtures 



Total. 



Fiscal year ending June 30 — 



1905. 



10.74 



3,215.72 



247.63 
4.95 
891.00 
194.50 
736.71 
282.25 
65.45 



5,637.21 



5,637.21 



5,637.95 



2,012.03 
183.20 



200.42 

79.93 

799.86 

944.01 

614.00 

337.50 

58.00 

10.00 



25.00 



5,163.90 



206.62 



1906. 



14.82 



5,187.07 



918.50 

358.00 

1,239.31 

214.40 



7,917.28 
2,000.00 



9,917.28 



9,922.10 



2,235.00 
210.00 



389.77 
562.68 
8^.51 
956.48 
250.00 
396.80 
60.00 



118.66 



6,011.90 



215.76 



262.56 



468.18 



5,633.13 



4.82 



4.82 



4.82 



215.76 



6,227.66 



3,694.44 



2,000.00 
1,694.44 



3,094.44 



1907. 



$3,694.44 



6,341.90 



1,341.46 

35.50 

935.74 

321.90 

63.24 



8,709.00 



8,700.00 



12,404.18 



2,079.91 
216.84 
780.89 
443.03 
442.64 
764.72 

1,497.00 

390.00 

317. 15 

60.00 



240.00 
606.34 
374.00 



8,212.61 



221.54 

400.00 

66.64 



688.18 



8,900.79 



3,503.34 



1,519.11 

1,920.68 

63.55 



3,503.34 



PEf^UELAa 



Cash on hand beginning of year. 



INCOME. 



General property tax 

8 per cent property tax for roads , 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines 

Miscellaneous 



Total current Income , 

Total, includhig cash on hand beginning of year. 



14,378.34 



532.02 
112.78 
140.36 
207.64 
142.25 



6,514.29 



5,514.29 



$1,335.20 



5,014.19 
643.51 
498.40 
41.25 
228.43 
206.52 
193.45 



6,824.75 



8,150.96 



BEPOBX OF THE OOVEBNOB OF POBTO BICO. 



248 



Net income and expenditures of munidpcdities, by items, for fiscal years ending June 30^ 

1906, 1906. and i907-Oontinued. 



PEJ^UELAS— Continued. 



It€an. 



■ZPENDITUBES. 



Admlnifltratiye expenditures 

Lighting 

PodUc works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling exx>en8e8 

Education, nonobligatory 

Roads, obligatory 

Roads, nonobligatory 

Miscellaneous 



Available for ordinary en)enditures. 
Available for road expenditures 



Total.. 



Fiscal year ending June 30— 



1905. 



1006. 



$1,286.78 
183.28 



120.00 



455.00 
047.20 
240.00 
290.00 
50.00 



500.00 
106.74 



Total expenditures 4, 179. 09 

Balance on hand end of year 



1.335.20 



1,335.20 



1,335.20 



1907. 



92,106.32 
210.72 
1,200.00 
160.00 
140.80 
743.83 
647.05 
660.00 
180.00 
142.65 
33.59 
617.49 
709.96 
366.67 



8,024.17 



135.78 



100.76 
26.02 



135.78 



PONCE. 



Cash on hand beginning of year. . 



mcoifx. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) , 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

MunicipaT property 

Court nnes 

Miaoellaneous 



Total current income . 



Insular loans 

Total, includtog Insular loans. 



Total, including insular loans and cash on hand beginning of 
year , 



XXPENDITURES. 



Administrative expenditures 

Fire department 

Lighting 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive . 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Kisoeuaneous 



92,811.20 



71,700.75 



1,711.26 
16,788.63 

3,166.35 
33,867.07 

1,611.41 

1,719.14 



130,633.61 
35,000.00 



165,633.61 



168,444.81 



23,880.97 

4,060.34 

27,636.36 



Total current expenditures . 



Insular loans, r0pa3rment principal 

Insular loans, interest 

Indebtedness of annexed municipalities. 
Indebtedness district road board 



7,915.46 

4,282.79 

20,510.03 

21,544.85 

3,767.13 

1,278.11 

2,436.13 

980.00 

471.35 



12,401.98 



131.181.50 



5.986.71 
722.09 

1,059.49 
240.28 



S21,831.76 



64,354.21 



15,096.20 
2,356.82 

29,539.44 

1,289.26 

786.55 



113,362.48 



135,194.24 



16,362.86 

5,338.51 
16,197.07 



8,288.62 
8,988.48 
17,115.67 
15,809.88 
2,100.00 
2,378.83 

1, 44o. W/ 

720.00 
1,523.80 



6.629.13 



102,911.65 



8, 22.-). 98 
766.60 



361.28 



S21,328.73 



66,785.14 
8,832.06 



18,562.36 
985.56 

28,521.49 

809.96 

1,172.70 



125,660.27 



113.362.48 125,660.27 



146,998.00 



21,602.78 
5,000.00 

17,864.78 
1,805.64 

11,497.16 
9,754.25 

25,708.85 

19,441.09 
2, 149. 20 
2,320.25 
1,293.97 
960.00 
1.047.09 
6; 603. 28 
7,110.97 



134, 159. 31 



6,844.77 
538.71 



246 



BEPORT OP THE GOVEBNOR OF PORTO RICO. 



Net income and expenditures of munieipalitieSj by itenUy forisoal years ending June SO, 

1906, 1906, and 19a7--Gontinued. 



RIO GRANDE— Ck>ntlnaed. 



Item. 


Fiscal year ending June SK— 


1906. 


1906. 


1907. 


KXPKNDnnjRK8--coxitinued. 
ClvU resister 


163. fiO 
168.00 


814.00 
20&00 


$32.00 


KHncfitTon, nonoblUratory 


164.00 


Road", ohlliTfttory ..... 


1,513.63 


Mi>0elllVT1<V>t1" 


701.24 


114.16 


191.35 






Total current ezpenditurM 


14,110.84 


7,547.34 


9,009.58 






Indebtedness of annexed municipalities 


1/2UO.0O 






Inde*^twln«w iT»milar tni«t fund 


1,266.66 


3oaoo 






Total exDondltuies on account of Indebtedness 


1,205.50 


i,2oaoo 


aoaoo 






Total expenditures 


15,81&34 


8,747.34 


9,309.58 






Df^ftnof^ on hand «nd of yniur^ . , , 


7.64 


6.91 


1,258.04 






AvAilAhlfl for oi^ln4a.ry AxPAndttmvM. ..,,,.-. 


7.64 


6.01 


1, 153. 14 


Available for road ezpenaltnre« 


104.90 




1 " 




Total 


7.64 


&91 


1,258.04 







RIO PIEDRAB. 



Cash on hand beginning of year. 



INCOMB. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Ck>urt fines 

Miscellaneous 



Total current income 

Total, Including cash on hand beginning of year. 

KXPENDITUBEB. 

Administrative expenditures 



Lighting 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



1512.81 



6,619.59 



305.24 
1,598.00 

256.50 
2,948.12 

430.10 

126.07 



12,278.62 



12,79L43 



2,772.95 
925.15 



454.25 
1,802.04 
746.59 
1,524.80 
540.00 
249.98 
291.20 
154.00 

3oaoo 



426.27 



10,277.23 



2,514.20 



12,514.20 



2,514.20 



2,514.20 



8,376.81 



1,206.50 
172.30 

3,23L25 
923.10 
100.60 



14,012.56 



16,526.76 



2,968.37 
793.88 



472.84 
2,865.75 
892.16 
1,790.00 
540.00 
233.33 
220.00 
240.00 



868.57 



11,884.90 



4,641.86 



4,641.86 



4,641.86 



$4,641.86 



0,349.97 
1,360.37 



2,494.33 
47.90 

s,4gaoo 

962.30 
284.57 



17,980.44 



22,631.30 



8,333.58 

2,2ia56 

8,095.25 

551.50 



1,527.66 
2,520.00 
540.00 
300.00 
232.25 
300.00 
480.00 
439.18 
1,288.82 



16,826.80 



5,804.50 



4,690.33 
1,114.17 

5,804.50 



BEPOBT OF THE OOVEBNOB OF POBTO BICO. 



247 



Net income and expenditures of municipalities, by itemSf for fiscal years ending June 30, 

1905, 1906, and 19a7--Continued. 



8ABANA GRANDE. 



Item. 



Caah on hand bflglnnlng of yoar 

INCOME. 

Oeneral property tax 

8 per cent property tax for roads 

Excise tax (muzilclpal qaota) 

Industrial and commercial license taxes . 

Licenses, permits, and oertifioates 

Monicipar property 

Court Ones 

Miscellaneous 



Fiscal year ending June ao— 



igos. 



$3.42 



2,406.15 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning 
of year 



SXPKNDXTUBB8. 



Administrative expenditures 

lighting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts - 

Penal institutions 

Traveling expenses 

Civil iwi&ter 

EdocatTon, nonobligatory 

Roads, obligatory 

Roads, nonobligatory 

Miscellaneous 



Total current expenditures. 



Insular loans, repayment principal . 

Insular loans, interest 

Indebtedness district road board. .. 
Indebtedness school board 



Total expenditures on account of indebtedness 

Total expenditures 

Balance on hand at end of year available for ordinary expenditures. 



234.25 
844.00 
386^75 
1,067.31 
200.90 
35.71 



6,285.16 
3,644 27 



8,020.43 



8,032.85 



1,024.61 

224.ee 

140.00 

00.83 

oiasi 

1,562.10 

010.00 

53.77 

60.17 

100.00 

1,016.06 



54.50 
236.40 



7,286.63 



718.42 
40.03 
01.02 

735.70 



1,505.07 



^,880.70 



52.15 



1006. 



152.15 



2,827.48 



1,17&60 
474.55 

l,4n.30 
300.05 

1,000.43 



7,2n.40 



7,277.40 



7,320.55 



2,243.53 
242.82 
180.00 
453.63 
647.33 

1,070.41 

308.00 

186.02 

41.75 

27.35 



08.08 



6,407.02 



752.02 
70.12 



831.14 



7,329.06 



.40 



1007. 



10.46 



3,370.22 
374.46 



1,295.24 
22.10 

1,474.00 

315.01 

83.42 



6,036.04 



6,036.04 



6,936.53 



1,523.41 
246.30 
160.00 
362.46 
733.20 

1,180.79 
450.00 
206.00 
41.35 
27.00 
325.00 
374.46 



132.55 



5,771.61 



725.65 
56.06 



781.71 



6,553.32 



383.21 



SALINAS. 



Cash on hand beginning of year. 



mcoMX. 



General property tax 

8 per cent property tax for roads . 
Licenses, permits, and certificates. 

Municipaiproperty 

Court mies 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 

XXPENDITUBES. 



Admixdstrative expenditures 

Lighting 

PnbUc works, construction, productive 

Public works, construction, nonproductive. 

Puldic works, malnt«wnoe, proauotive 

PubUc works, maintenance, nonproductive. 



$13,030.18 



136.15 

839.00 

407.15 

37.90 



■ 14,510.38 



2,468.12 
6(30.42 

1,250.00 
850.00 
286.50 

1,002.90 



$3,332.44 



15,466.41 

1,988.74 

72.70 

1,000.75 

261.25 

75.02 



18,864.87 



14,510.38 22,197.31 



2,995.39 
725.22 



4,991.76 
1,020.00 
1,347.22 



248 



BEPOBT OF THE GOVEBKOB OF POBTO EICO. 



Net income and expaidUuret of tnunicipdIUki, by items, forjucal yeaan ending Junt SO, 

1905, 1906, and 1907— CoDtmued. 



SAXJNAft-Tontfnnnrt. 



Item. 


Fiscal year ending JmiB av- 


isos. 


1006. 


1007. 


ChATitlM 




S1,366l37 

2,316.00 

312.00 

4«.fi0 

147.75 


$1,206.27 


PaUlc health 




2,784.60 


Coiirta 




742.00 


PAHfti institution* 




681.51 


TrRV«l'ng flTp«m«i , 




240.00 


Education, nonobligatory 




62.70 


Roads, oblifl^atorv .T..-.I 






1,417.51 


Mifcellao4K>U0 . . . r . 




68.38 


n&os 








Total ftxpwMlftnrn". .... . 




11,177.94 


18,478.11 












3,332.44 


3,710.20 








A vailftblfl for nrdf TiRry AzpAndlturBa , 




3,332.44 


3,147.97 


AyaUabl4^ for road ^xrwiditi^n*". r , . . 




571.23 










Total . . . 




3,332.44 


3,710.20 







SAN GERMAN. 



Caah on hand beginning of year 

INCOMX. 



Oeneral property tax 

8 per eent property tax for roads 

Excise tax (municipal quota) , 

Industrial and commercial license taxes , 

Licenses, permits, and certificates 

Municipal property 

Court nnes 

Miscellaneous 

Total current income 

Total, including cash on hand beginning of year. 

EXPXNDITUBBS. 



Administrative exx)enditares. 
Fire department 



Lighting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts , 

Penal institutions 

Traveling expenaw , 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures . 
Certificates of indebtedness 



Total expenditures. . . . 
Balance on hand end of year. 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



$106.60 



6,306l26 



440.12 
1,847.47 

408.66 
2,904.70 

152.50 
06.30 



12,434.00 



12,539.78 



$304.48 



3,630.28 

816.13 

876.28 

646.30 

1,848.95 

726.53 

1,962.64 

505.00 

251.40 

85.85 

30.00 

66.00 



280.84 



11,733.20 
502.10 



12,235.30 



304.48 



304.48 



304.48 



9,34&63 



1,882.33 
187.75 

3, 43a 95 

306.66 

50.10 



15,215.41 



15,519.80 



4,047.75 

1,184.10 

607.25 

802.91 

924.27 

1,288.46 

3,60&93 

652.50 

255.80 

65.35 



98.00 



280.64 



14,982.96 
520.80 



15,503.76 



16.13 



16.13 



16wl3 



$16li4 



10,975.34 
1,219.73 



2,680.03 
37.50 

2,802.60 
432.60 
366.33 



18,613.21 



18,620.34 



4, 56a 56 

1,066.65 

863.96 

822.03 

833.39 

1,979.76 

3,260.02 

520.60 

293.50 

7&55 



96.00 
991.75 
123.84 



16,403.60 
534.74 



16,938.34 



1,601.00 



1,46a 02 
227.96 

1,601.00 



BEPOBT OF THE GOVBBNOB OP POBTO BICO. 



190S, 190e, and I907—Coatia\ieii 
BAN JDAN. 





Final 7HI uidliig lune 30- 




IW. 


190S. j 1907. 




1311.81 


(10O.M) 


180.136.83 




WCOIIK. 


ro,«Mo 

Bl'SMMl 


89,619. 17 
















4;822.M 


12.281.83 






112:3U:68 














in,0»1.33 

2,uo.aa 


38e,«M.0l 
I6,00a09 














17S,M1.SI 


901,014.01 


237.93T.16 




Total, mdudlDS kuaular IouuhhI (»A «■ hud b<8iniili« 


17V,S3I.»4 


301,784.51 


818.0/3.99 






IKS 

19. 138. 14 


: 38 

45 
IS 

I 1 
' i 

10,988.63 


98,814.73 
















27,086.27 




W,aM.Tl 

is,ses.ifi 

S0.M9.03 
819! li 

ib!i7b.« 










2,684.25 

4,271.43 


















13.817,52 






179,161.87 


203,780.49 












'348.64 












011.07 












011.S7 


17.867.19 










179,673.44 


221,647.68 










199.50 


80,13683 


71,768.31 






lOkOO 


30,13&S3 


71,788.11 





SAN LORENZO. 





1576.2? 


«oo.«a 


S381 






IKCOMt 


S,4H.I9 


3,484.90 










2,200.33 
280.24 














1,330.56 
40.20 

300.62 


























11,449.82 


6,605.49 


















11.449.52 


6,506.49 








Total, iDdodlng Iniulat loani and oaah od hand b^Umlog 


12,024-79 


7.306.08 









250 



BEPOBT OF THE QOVBBNOB OF POBTO BIGO. 



Net income and expenditure of tnunieipaKtieB, by Uem», for fiscal yean ending June SO, 

1905, 2906, and 1907— Continued. 



8AN LOBENZO-Ccmtiiiiwd. 



Item. 



FIbcaI year endtng Jtme 30— 



1906. 



19W. 



1907. 



Adminiftntive expendltnrM 

TJ ghtff^g 

Pdbllo works, nuiinteniHine, productive 

Public works, xDAinteiiAiioe, nonproductive. 

Chaiitiea 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

avili^pker 

EducatiTon, nonobllgatory 

Miscellaneous 



Total current expenditures. 



Ceitiflcates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness district road board . . . 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



t3,m80 

350.46 

132.00 

191.89 

1,721.43 

24a 00 

4gao4 

109.20 
303.50 

3a 00 

30183 



10,304.31 



682.43 



303.66 
33.90 



1,019.88 



11,234. 19 



800.60 



800.60 



80a60 



82,348.41 

273.42 

84.00 

76.67 

895.08 

1,855.25 



409.60 

30.30 

240.00 



128.83 



6,342.46 



682.49 



682.49 



7,024.95 



281.14 



281.14 



281.14 



82,573.47 

358.05 

108.00 

89L10 

1,228.30 

2,008.50 



2,867.96 
"371.66 



317.96 



10,724.40 



70a77 

1,000.00 

127.84 



564.15 



2,392.76 



13,117.10 



498.20 



77.87 
420.30 



48&26 



BAN SEBASTIAN. 



Cash on hand beginning of year. 



INCOME. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1, 1901 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court fines , 

liii ecellaneous 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning 
of year 



XXPENDITUBBS. 



Administrative expenditures. 
Fire department 



Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 



Penal institutions 

Traveling exi>enBes 

Civil register 

Eduoatlon, nonobllgatory. 



S8.90 



4,713.00 



364.07 

48.57 

1,166.00 

204.98 

768.26 

173.90 

70.44 



7,503.16 
8,609.42 



16,172.58 



16,18L48 



2,600.39 
'■'288.44 



18L99 

401.93 

2,174.21 

1,999.50 

1,113.51 

363.53 

33.80 

16a 00 

387.87 



$82.32 



8,161.73 



62.86 
1,323.50 
205.40 
847. 96 
313.70 
366.74 



11,171.88 



11,17L88 



11,254.20 



2,547.97 

89.33 

282.11 



124.00 

324.16 

2,132.81 

1,709.88 

387.10 

463.22 

2a 50 



36L91 



$445.10 



8,970.21 
1,653.48 



26.95 
1,151.85 

6a 80 
841.94 
245.70 
445.34 



13,396.27 

io,ooaoo 



23,386.27 



23,84L37 



1,819.42 



47a 43 

161.12 

3,022.45 

483.43 

6ia84 

2,34L79 

1,090.00 

612.00 

488.62 

19.25 



306.31 



EBPOBT OF THE OOVSBKOB GB POBXO BlGO. 



251 



Net income and expenditurei cf miumeipaUtiei, fty Uemg, forJUcal yean ending June SO, 

1906, 1906, and 7907— Continued. 



SAN SEBASTIAN— Oontbiaed. 



Item. 


Flaoal year ending June 30— 


1005. 


1006. 


1007. 


BXPBNDrruBSB--oontliiaed. 
Roftdff, obligatory . ...... . 






$1,216.01 
83.00 


M<"CflllazuM>Uff. ..T , . ..... 


$128.76 


S190.81 






Total currant ezpenditims 


0,828.42 


8,633.76 


12,734.67 




C^r^fitVLt^n of indehf^T^^flii 


3,842.70 

1,807.30 

00.41 

416.20 

43.20 

61.87 






Tn!i^ifl.r loanff, »^PHyTnflinti prindpal , 


1,837.22 
186.70 


7,160.48 
286.88 


In^nlai^ loans) Iniemtit 


Indebtedneaa disttlct road board 




Indebtednefls acbool board 






indflht^^new Insular triwt fund 


162.43 








Total ezpendltores oh account of Indebtednesa 


6,27a 74 


2,176.36 


7,444.86 




Total expenditures 


16,009. 16 


10,80ai0 


20.170.63 




'RuiftiK^ nn hand end of year . 


82.32 


446.10 


3,661.84 




Unexpended portion of inaular loan 






1,477.55 
1 746.82 


Available for ordinary ezrenditure* . ... 


82.82 


445.10 


Available for road expendlturen 


437.47 










Total 


82.32 


446.10 


3,661.84 





SANTA ISABEL. 



Cash on hand beginning of year. 



ZNCOMX. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Municipalproperty 

Ck>urt fines , 

MisceUaneouB 



Total current income 

Total, including cash on hand beginning of year. 

BXPENDITUBB8. 

Administrative expenditures 

Ltehting 

Public works, construction, nonproductive 

Public works, maintenance, proauctive 



Public works, maintenance, nonproductive. 

Charitiea 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

Civil reslster 

Education, nonobUgatory 

Roads, obligatory 

Misoeuaneous 



Total current expenditures. 
Indebtedness, sdiool board 



Total expenditures 

Balance on hand end of year. 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



$86a04 



6,075.16 



107.78 

6.00 

40.20 

65451 

61&60 



7,406.62 



8,146.66 



2,386.40 
268.80 
276.00 
132.00 
316.66 
737.34 

1,766.00 

618.60 

620.32 

234.60 

16.76 



16&09 



7,385.06 
261.05 



7,897.00 



649.56 



640.66 



640l56 



$649.66 



7,674.65 



66.16 

743.39 

522.30 

4.80 



0,001.20 



0,65a 76 



2,866.36 
268.61 

1,226.00 
210.40 
366.24 

1,002.43 

1,627.00 
214.64 
555.16 
275.76 
248.26 
416.63 



26a 83 



0,536.10 



0,536.10 



14.57 



14.67 



1467 



$1467 



8,860.16 
1,136.68 



40.35 
82L10 
45L0O 
16403 



11,48L27 



11,405.84 



2,976.62 
56a 90 



248.60 
284 00 
2,367.72 
1,24403 
656.00 
64400 
231.84 

2oaoo 

136.47 

1,136.33 

13a 74 



10,706.16 
a 16 



10,7ia30 



770.64 



770.24 
.30 

770.64 



252 



BSPOBT OF THE QOVEBNOR OF PORTO RICO. 



Net income and expendUtares of mumcipalUies, by UemSf for fiteal years ending June SO^ 

1905, 1906, and i907— Continued. 

TOA ALTA. 



Item. 



Caah on )iand beginning of year 

DfCOMX. 

General property tax 

8per cent property tax for roads 

£zoiae tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and oertifloatee 

Municipal property 

Court ones , 

Miscellaneous , 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning of 
year 



BXPINDITUBES. 



Admlnistiative expenditures 

Lighting 

Public works, construction, productive 

Public works, construction, nonproductive. 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities. 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Civil register 

Sducation, nonobllgatory 

Roads, obligatory 

Miscellaneous 



Total current expenditures. . . 

Certificates of indebtedness , 

Insular loans, repayment principal. 
Insular loans, interest , 



Indebtedness, school board. 

Total expenditures on account of Indebtedness. 

Total expenditures 

Balance on hand end of year 

Unexpended portion of insular loan 

Available for ordinary expenditures 

Available for road expendituies 

Total 



Fiscal year ending June 3D— 



1905. 



tl43.06 



5,032.40 



515.09 
1,709.50 

548.70 
1,249.61 

636.28 
57.70 



9,962.43 



3,387.93 
205.24 



122.10 
17.77 
801.23 
1,176.12 
846.45 
37486 
2B2.00 
544.78 



151.52 



7,920.00 



1,580.63 



45a 00 



2,030.63 



9.950.63 



1.80 



1.80 



1.80 



1906. 



$1.80 



2,337.81 



671.50 
139.47 
480.75 
366.70 



9,809.37 3,96&23 



9,809.37 3,086.23 



3,988.03 



1,34a 37 
8a 05 



5a 00 

58.25 

206.36 

8oaoo 

225.12 

304 42 

27.75 



' 30.00 
'""'2475' 



3,152.06 



835.00 



835.00 



3,987.06 



95 



96 



95 



1907. 



10.05 



2, 12a 64 
251.58 



osaso 

256.84 
641.16 
322.63 



4,547.34 
3,00a 00 



7,547.34 



7,548.29 



2,178.25 

62.25 

144.25 

206.83 

48.00 

87.16 

688.70 

1,554.94 

155.62 

246.60 

54.25 

4&00 



58a 77 
81.86 



6,138.58 



65.72 

5saoo 

56.96 



662.68 



6,801.26 



747.03 



aoo 

687.71 
51.32 



747.03 



TOA BAJA. 



Cash on hand beginning of year 

INCOME. 



General property tax , 

8 per cent property tax for roads 

Industrial and commercial license taxes. 

Licenses, permits, and certificates 

Munldpaiproperty 

Court fines , 

Miscellaneous 



Total current income 

Total, including cash on hand beginning of year. 



14,447.81 



488.25 

61.50 

638.32 

194.90 

19.25 



5,850.08 



5,850.03 



8743.61 



5,836.48 
682.51 
306.20 

62.90 
600.76 
177.66 

32.60 



7,700.00 



8, 44a 61 



REPORT OP THE GOVERNOR OP PORTO RICO. 



258 



Net income and expenditures of municipalities y by items j for fiscal years ending June SO^ 

1905, 1906, and 7907— Continued. 



TOA BAJA— Ck)ntiniiod. 



Item. 



ZXPVNDITUBXS. 



AdmJniBtTative ezpenditurea. 
itlog. 



Lichi 
Publl 



Public works, const ruction, nonproductive. 

Public works, malntenanoe, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveiinjgr expenses 

Civil register 

Roads, obligatory 

MlaosUaneous 



Total current expenditures. 



Inaular loans, repayment, principal. 
Insular loans, Interest 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary ejroenditures. 
Available for road expenditures 



Total. 



Fiscal year ending June 90— 



1906. 



1906. 



91,31498 
471.90 
482.35 
119.80 
349.18 
421.00 
980.92 
264.00 
174.60 
79.40 
336.00 



132.59 



5,106.42 



5, 106. 42 



743.61 



743.61 



743.61 



1907. 



$1,609.22 
683.89 



379.16 
652.08 
676.02 
809.07 
663.96 
214.90 
86.45 
120.00 
475.23 
103.48 



6,513.46 



150.00 
46.91 



196.91 



6,710.37 



1,733.24 



1,525.96 
207.28 



1,733.24 



TRUJILLO ALTO. 



Cash on hand beginning of year 

INCOME. 



General property tax 

8 per cent property tax for roads 

Industrial ana commercial license taxes. 

Licensee, permits, and certificates 

Municipal property 

Court fines 



Miscellaneous 

Total current income 

Total, including cash on hand beginning of year. 

EZPBNDITUKia. 



Administrative expenditures 

LisMlng 

Public works, maintenance, productive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Roads, obligatory 

Miscellaneous 



Total current expenditures . 



expen 
Certificates of indebtedness. 

Total expenditures — 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



91,29189 



162.00 
97.60 

667.25 
96.40 



2,317.04 



2,317.04 



795.43 



36.00 
91.42 
399.16 
156.00 
n.78 
12.80 



18.00 



1,520.50 
566.23 



2,066.82 



230.22 



230.22 



230.22 



1230.22 



1,556.58 
224.19 
227.85 
105.50 
720.06 
189.85 
24.14 



3,048.16 



3,278.38 



844.00 

79.50 

60.00 

12400 

316.00 

336.00 

16.10 

14 00 

133.62 

178.08 



2,101.30 
581.30 



2,682.69 



505.69 



505.12 
90.57 

585.69 



254 



KEPOBT OF THE QOVEBNOB OF POBTO BIGO. 



Net income and expendUures of mumcipalUieit by iteirw, forJiBoal yean ending June SO, 

1906, 1906, and i9(>7— Continued. 



UTUADO. 



Item. 



Caah on hazid l)eglimlng of year 

IMCOMX. 



Gexteral property tax 

8 per oent property tax for roade 

Excise tax (mnxiiclpal quota) 

Indastiial and oommerolal Uoenae taxea. 

Lioenaes, permits, and eertUksatee 

Municipalproperty 

Court lines 

Misoellaneous , 



Total oorrent income 

Total, including cash on band beginning of year. 



Administrative expenditures 

Li|diting 

Public works, oonatruction. productive 

Public works, construction, nonproductive. 

Public works, maintenance, prodw^ive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutlona 

Traveling expenses 

Civil register 

Education, nonobligatory 

Roads, obligatory 

Misoellaneous , 



Total current expenditures. 

Indebtedness district road board . 
Indebtedness school board 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary enwnditures. 
Available for road expenditures 



Total. 



Fiscal year ending June 30— 



1905. 



t25.e2 



S12,622.23 



972.96 

1,796.00 

1.00 

1,444.20 

138.17 

231.90 



17,202.51 



17,228.13 



4,420.10 
1,136.88 



545.46 
1,124.48 
2,632.24 
2,462.50 

440.00 
1,134.46 

270.00 
1,160.60 

687.60 



647.60 



16,390.71 



147.43 
380.60 



628.03 



16,918.74 



909. 80 



309.39 



309.39 



1906. 



S309.39 



814,182.48 



2,031.00 
11.60 

1,647.81 
218.25 
166.32 



18,157.46 



18,466.86 



5,068.43 

1,387.62 

117.36 



41&30 

1,432.60 

2,601.86 

2,936.97 

80.00 

1,101.06 

100.00 

917.00 

703.60 



713.63 



17,668.33 



340.21 



340.21 



17,996.64 



466.31 



466.31 



466.31 



1907. 



8466.31 



$18,722.66 
2,216.06 



3,060.30 

14.00 

2,213.77 

18.00 

607.32 



26,872.01 



27,340.32 



5,793.11 
1,712.92 



665.63 
1,188.70 

731.00 
2,919.13 
2, 66a 03 



1,036.60 
106.00 
771.00 
801.42 

1,976.01 
696.61 



20,966.25 



20,966.26 



6,384.07 



6,143.08 
241.07 



6,384.05 



VEGA ALTA. 



Cash on hand beginning of year. 



IKCOMB. 



General property tax 

8 per cent property tax for roads 

Industrial and commerolal license taxes. 

Licenses, permits, and certificates 

Municipal property 

Court nnes 

MisceUaneous 



Total current income . 



Total, including caah on hand beginning of year. 

XZFENDITUSK8. 



Administrative expenditures 

Lighting 

Public works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

PubUc health 

Courts 

Penal institutions 



13,070.20 



468.00 
73.60 
416.66 
216.62 
124.60 



4,309.38 



4,369.38 



841. 13 
174.90 

65.00 
190.00 

318. 14 
1,006.26 

220.00 
293.40 



842.91 



83,239.66 
38L42 
884.80 
9.60 
361.09 
126.25 
16.06 



5,018.80 



5,061.71 



782.00 

200.00 

65.00 

64.73 

232.74 

1,107.74 

500.00 

194.66 



REPOBT OF THE QOVEBNOB OF PORTO BICO. 



256 



Net income and expewHtwres of munieipalitiaj by ttetMj for fitoaH years ending June SO, 

1905. 1906, and i907— ContiDued, 



VEQA ALTA-Contlnued. 



1 

Item. 


Fiscal 3rear anding June dO~~ 


1905. 


1906. 


1907. 


EXPSNDiTUBSA— oontinued. 
Tiftvfdinff expenKff 




191.68 
291.00 


18.37 


Ciiril n^tAr' 




30.00 


Roftdfft^biigatoiy 




867.62 


MiKf^Uanfloaff...' . . 




56.46 


30.00 








Total ciUTBnt e^qwndltiirBS 




3,539.92 


3,582.86 








CnrtiflcfttAfi of IndftbtftdneM 




506.55 

250.93 

29.07 


888.23 


I^mil^r loATiff, rppayTn«nt piinclpAl 




249.07 


Imolfir lo*""! lTtf(^r<94t . . ..'......'. 




19.22 








Total expendltaxes on aoootxnt of indebtedness 




786.55 


1,156.52 






Total e:q)endttuxes 




4,326.47 


4,739.38 






lif^ATMw nn hand end of yearx 




42.91 


322.33 








A"»ii1labl^ *or o'^iiaiy ^nenditans. 




^.91 


306.53 


Ay»lla*»l^ for roM «Tiwn41t«rM 




13.80 










Total 




42.91 


322.33 









VEGA BAJA. 



Cash on hand beginning of year 

XNCOMS. 

General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levlea prior to July 1, 1901 

Industrial and commercial license taxes. 

Uoenses, permits, and certlflcates 

Municipal property 

Court fines 

Miscellaneous 



Total current income. 
Insular loans 



Total, including insular loans. 



Total, including insular loans and cash on hand beginning of 
year 

EXFUtDlTUBBS. 

Administrative expenditures 



Lighting. 
Publi 



>lic works, maintenance, productive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

CivUxegister 

Mlsoellttieous 



Total current expenditures. 



Certificates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness school board 



82ga96 



f65L96 



6,60&73 

t 

"864 08 



1,856.00 

9a 50 

l,7iai6 



349134 



10,964.81 

4,ooaoo 



14,984 81 



15,27&79 



4,106.58 

482.66 

22&00 

319.63 

2,129.20 

2,518.00 

48a 00 

65a 11 

11&25 

19&20 

7410 



ll,3ia63 



5,29&09 



414 

1, 4401 50 

43a 00 

1,587.77 

lO&OO 

20a99 



9,072.49 



9,072.49 



9,724 47 



2,388.67 
297.21 
15a 00 
174 78 

1,24a 88 

i,7iaoo 



56a 60 
7&00 

387.08 
3a 60 



7,03&91 



2,287.15 

95&78 

64 05 

a20 



1,382.29 

381.55 

56.31 

17.62 



Total expenditures on account of indebtedness j 3, 3ia 18 

Total expenditures 

Balance on hand end of year. .' 



1,837.77 



14, 62a 81 8, 87a 68 



651.98 



85a 79 



Available for ordinary expenditures . 
Available for road expenditures 



Total. 



651.98 



85a 79 



65L98 



85a 79 



186a 79 



5,274 50 
62a 82 



2, 03a 06 
202.00 

1,94a 28 

106.00 

8a40 



10, 26a 08 



10, 26a 08 



ii,iia87 



2,54&08 
74a 40 

12a 00 

85a 81 
1,415.67 
1,488.59 



4ia26 

loaoo 

191. 75 
2a 85 



7, 401. 41 



l,4ia32 

471.27 

44 60 



1,935.19 



9,33&60 



1,78a 27 



1,15a 45 
62a 82 

1,78a 27 



256 



BEPOBT OF THE OOVEBNOB OF POBTO BIGO. 



Net income and expenditures of mtmicipalUieSt by iUm$yforfucal years ending June SO, 

1905, 1906, and 1907—KkfDtumea, 

VIEQUE& 



Item. 



Caah on hand beginning of year 

INCOME. 

QenenU property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Industrial and commercial license taxes. 

Licenses, permits, and oertlflcates 

Municipalproperty 

Court fines 

JkCiscellaneous 



Fiscal year ending June 30— 



1906. 



9ee&08 



10,S2&04 



147.34 
1,307.50 

260 £0 
1,060160 

366.58 

140L66 



Total current income I 13,7ia21 

Insular loans I 1,50000 



Total, Including insular loans. 



Total, including insular loans and cash on hand beginning of 
year. 



BXPENDITUUB. 

Administrative expenditures 

Lighting 

PudUc works, construction, nonproductive. 
Public works, maintenance, proauctive 



Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

Education, nonobligatory 

Roads, nonobligatory 

Miscellaneous 



Total current expenditures. 



Insular loans, rej>ayment principal. 
Insular loans, interest 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary expenditures. 
Available for road expenditures 



Total. 



YABUCOA. 



16,210.21 



16,88fiL29 



3»22L44 
600 60 

3,00000 
144.00 
422.44 

1,30L24 

2,170.23 
442.30 
276.15 
&30 
30000 
40O00 
23a 17 



1900. 



13,306.43 



3.306.43 



3,30a43 



3,30&43 



12,206i01 



4400 

20.30 

1,117.42 

148.26 



13,542.88 
1,60000 



16,042.88 



18,44L31 



3,37&46 
68000 

4,346l00 
100 25 

1,168.08 
95a 80 ! 

2,70&34 

24000 

137.35 

1.00 

30000 



127.66 



3,022.24 
67.76 



3.09a 00 



1,22&30 



1,22a 30 



1,220.30 



1907. 



$1,226.30 



10,974.60 
1,219l40 



2a 30 
99LS7 
672.00 
314.74 



14,09&70 



14,095l70 



15,322^00 



3,eOL23 

737.87 

2,40000 

18000 

l,105i06 

1,502.15 

2,910 96 

72000 

14a 36 

4.50 

17&00 



265.01 



12, 486. 86 14. 125i 01 13, 83& 14 



12, 48& 86 17, 215. 01 I 13. 835. 14 



1,48086 



267.46 
1.210 40 



1,48086 



Cash on hand beginning of year 

INCOMK. 



General property tax 

8 per cent property tax for roads 

Excise tax (municipal quota) 

Taxes levied prior to July 1. 1901 

Industrial and commercial hoense taxes. 

Licenses, permits, and oertlflcates , 

Munidpai p roperty 

Court fines 

Miscellaneous 



Total current Income. 
Insular loans 



Total, Including Insular loans. 



Total, Including Insular loans and cash on hand beginning 
of year 



832.88 



9,146.91 



446.46 

34.91 

1,923.50 

431.50 
3,891.12 



296.67 



16,171.07 



16,171.07 



16,203.95 



1334.89 



8,118.25 



1,754.00 
641.00 

2,960.73 
215.65 

1,154.62 



14,834.15 



14,834.15 



16,109.04 



$1,016.94 



9,054.41 
1,284.92 



1,783.24 
89.00 

2,761.19 
201.20 
319.02 



15.492.96 
4.00s. 19 



19,496.17 



20,513.11 



BEPOBT OF THB QOYSBHOB OF POSTO filGO. 



357 



Net ineomB and expendUures of mumeipaHiieiy by iUm$, for fiscal ytan ending June SO, 

1906y 1906, and /P07— Continued. 



YABUCOA-Continued. 



Item. 



EXPSNDITUBE8. 

Admlnlstratiye expenditures 

File department 

Llrfitlng 

PudUc works, construction, productive 

Pubtfc works, construction, nonproductive. 

Public works, raalntenanoe, proauctive 

Public works, maintenance, nonproductive. 

Charities 

Public health 

Courts 

Penal institutions 

Traveling expenses 

avUreSster 

Education, nonobllgatory 

Roads, obligatory 

Iflsoellaneous 



Total current expenditures . 



Certmcates of indebtedness 

Insular loans, repayment principal. 

Insular loans, interest 

Indebtedness district road board . . 
Indebtedness school board 



Total expenditures on account of Indebtednesa. 

Total expenditures 

Balance on hand end of year 



Unexpended portion of insular loan. 
Available for ordinary expenditures . 
Available for road expenditures 



Total. 



YAUCO. 



Cash on hand beginning of year. 



INCOME. 

General property tax 

8 per cent property tax for roads , 

Excise tax (muniapal quota) 

Industrial and commercial license taxes. 

licenses, permits, and certificates 

Municipal property 

Court Anes 

Misoellaneous 



Total current income . 
Inflolar loans 



Total, including insular loans. 



Fiscal year ending June 3&— 



1905. 



1906. 



H968.81 
* "7M.'i5 



895.16 

1,123.10 

2,288.72 

3,492.21 

386.00 

981.11 

116.80 

75.00 

609.88 



188.60 



16,742.67 



68.06 



68.33 



126.39 



16,809.06 



334.89 



334.89 



334.89 



Total, including insular loans and cash on hand l)eglnnlng 
of year 



EXPENDITtnUtS. 

Administrative expenditures 

Fire department 

lighting 

Public works, construction, productive 

PubUc works, construction, nonproductive. 

Public works, maintenance, proauctive 

Public works, maintenance, nonproductive . 

Charities 

PubUc health 

Courts 

Penal institutions 

Traveling expenses 

CLvii register 

EdocatiaD, nonobllgatory 



22,467.97 



601.00 



730.76 
3,744.08 



213.11 



27,747.51 
11,772.26 



39,619.76 



39,860.23 



6,639.76 

1,169.60 

712.77 



1,877.60 
577.70 

6,037.34 

6,381.26 
614.00 

1,096.55 
300.26 
666.00 



82,995.84 

37.25 

489.19 



1,046.88 

600.00 

1,000.90 

2,116.78 

2,783.40 

006.00 

766.68 

06.11 



230.00 

'om.'m 



13,932.67 



60.09 



168.84 



219.63 



14,162.10 



1,016.94 



1,016.94 



1907. 



$3,661.89 



2n.46 
4,056.27 



096.00 

688.62 

3, 107.61 

1,806.98 

540.00 

654.84 

66.33 



660.00 
832.24 
231.76 



17,218.92 



02.32 

2,000.00 

17.92 



2,080.24 



19,294.16 



1,218.95 



447.92 
318.35 
462.68 



1,016.94 



1,218.96 



8340.47 ! 17,560.31 



22,148.92 



4,322.00 

1,028.40 

4,322.16 

114.00 

767.62 



32,603.09 



1904.60 



24,118.64 
4,940.21 



4,732.60 

1,032.06 

3,886.08 

169.75 



38,809.13 



32,693.09 38,808.13 



40,243.40 39,773.63 



6,340.41 

1,126.22 

666.12 

3,960.61 

6,554.76 

891.00 

262.00 

4,360.60 

4,249.92 



1,161.22 
462,63 
440.00 
600.00 



6,300.40 

916. 14 

834.96 

1,341.21 

6,249.48 

1,361.51 

967.05 

4,515.83 

6,048.24 



1,154.06 
626.40 
620.00 
460.00 



21162— S. Doc. 92. 60-1 ^17 



258 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 



Nti income aand ezpenditures of munidpaliiUSj by iUmtj far fiscal yean ending June SO^ 

1905, 1906, and 1907— Continued. 



YAUCO-Continued. 



Item. 



IXPSMDITUSSS— oontiniied. 



Road«, obUgatoiy 

Roadfl, nonobligatory. 
lOioelbuieouB 



Total conent ezpendltarBS . 
Certiflcates of Indebtedneaa . 



Fiaoal year ending June 



1905. 



$612.80 
1,793.78 



26,160.21 



646.25 

Insular loam, repayment piindpal 2,599.80 

Inaularloans, interest 167 . 81 



Indebtedness distxlct road board. 

Indebtedness school board 

Indebtedness insular trust fund . . 



Total expenditures on account of indebtedness. 

Total expenditures 

Balance on hand end of year 



Available for ordinary enenditures. 
Available for road expenditures 



Total. 



1,696.21 
1,150.64 



6, 149.71 



32,309.92 



7,560.31 



7,560.31 



1906. 



1907. 



84,911.71 



34,956.00 



669.56 
2,205.34 

243.79 
81.18 

120.90 
1,062.13 



S3, 453.81 
"'"'876.*96 



33,530.67 



687.50 

2,375.72 

178.59 



1,062.11 



4,382.90 



39,338.90 



904.60 



4,303.92 



37,834.59 



1,939.04 



904.50 



452.64 
1,486.40 



7,560.31 I 904.60 



1,939.04 



Indebtedness of municip<Uities to insular government. 
[June 30, 1905, to June 30. 1907.] 



Municipality. 



Adjuntas 

Aguada 

Aguadilla 

Aguas Buenas 

Aibonito 

Afiasco 

Arroyo 

BarroB 

Baramon 

CaboRoJo 

Caguas 

Ciales 

Cldra 

Coamo 

Comerlo 

Fajardo 

OuayanlUa 

Humacao 

Juana Diaz 

Lajas 

L«ares 

Manati 

Marlcao 

Mayaguez 

Morovis 

Naguabo 

Patlllas /. 

Ponce 

Rincon 

Sabana Grande — 

San Juan 

Ban Lorenzo 

San Sebastian . . . . 

Toa Alta 

Toa Baja 

Vega Alta 

VegaBaJa 

Vieques 

Yabucoa 

Yauoo 

Total 



Total 

amount of 

loan. 



115, 

4, 

14, 

9, 

10, 

10, 

6, 

3, 

9, 

1: 

2, 
13, 

3, 
2, 
2, 

I: 

6, 

^?; 

7, 

13, 

4, 

3, 

6, 
35, 

2, 
3, 

17, 
6, 

18, 

!: 

u 



000. 
000. 
000. 
311. 
000. 
000. 
200. 
000. 
120. 
000. 
814. 
000. 
750. 
000. 
260. 
800. 
000. 
270. 
000. 
000. 
000. 
000. 
000. 
40O. 
000. 
000. 
000. 
000. 
643. 
644. 
500. 
000. 
669. 
000. 
500. 
000. 
000. 
000. 
000. 
772, 



00 
00 
00 
67 
00 
00 
00 
00 
72 
00 
29 
00 
00 
00 
00 
00 
00 
44 
00 
00 
00 
00 
00 
00 
00 
00 
00 
00 
40 
27 
00 
00 
42 
00 
00 
00 
00 
00 
00 
25 



Amount outstanding June 30— 



1905. 



$3,547.06 



5,138.12 



1906. 



$11,803^13 

4,ooaoo 

9,502.62 

2,577.73 

10,000.00 



4,2oaoo 

'3,'829.'3S' 



2,038.56 
2,279.42 



2,000.00 
1,493.05 
1.672.87 



6,ooaoo 
i2,'666.'66" 



12,000.00 I 9,660.37 



29,013.29 



301,64&65 



2,925.85 
2,500.00 



2,372.09 
2,000.00 
20,844.77 
2,096.05 
2,183.35 



1907. 



$10,666w67 
3,200.00 
8,800.00 
4,500.00 

9,ooaoo 

6,666.67 

3,363.64 

2,378.94 

701.25 

i2,ooaoo 

2,814.29 

2,5oaoo 

2,750.00 
0,600.00 

i,ooaoo 

1,121.00 
1,500.00 



3,000.00 
6,000.00 
9,600.00 
3,500.00 
5,600.00 
8,641.67 
3,500.00 
1,800.00 
5,600.00 
14,000.00 
1,58&11 
1,457.70 



6,862.06 



3,041.22 
1,600.00 



9,232.45 



80,078.03 



5,029.39 



1,600.00 

749.07 

1,671.27 



7,084.62 



124,368.76 



5.000.00 
8,000.00 
2,400.00 
1,350.00 
500.00 
1,200.00 



2,000.00 
4,708.90 



171,806.84 



BEPOKT OP THE GOVERNOR OF PORTO RICO. 



259 



Jridcbtedness of municipalities to insular trust fund for amounts advanced to erect school 

houses. 

[June 30, 1903, to June 30, 1907.] 



Municipality. 



Amount 
of loan. 



Adjuntaa 15, 000. 00 

Arecibo 1,878.50 

Cabo Rojo 4,500.00 

Ponce 14,100.00 

-Rio Grando 5,000.00 

Yauco 4,248.50 



Total. 



34,727.00 



1903. 



15,000.00 



4,200.00 

14, 100. 00 

4,7ia63 

4.248.50 



32.263.13 



Amount outfltanding June 30— 



1904. 



$4,083.35 
1,878.50 
3,350.00 

14,100.00 
2,700.00 
3,283.88 



29,395.73 



1905. 



$3,083.37 
1,448.07 
2,750.00 

11,300.00 
1,500.00 
2,124.24 



22,20&68 



1906. 



$3,000.00 

978.45 

2,150.00 

9,700.00 

300.00 

1,062.11 



17,190.56 



1907. 



$2,000.00 

469.64 

1,550.00 

7,700.00 



11,719.64 



Certificates of indebtedness of municipalities to June SO, 1907. 



Municipality. 



Adjuntas 

Aguada 

AKuadilla 

Moca 

Anias Buenas 

Albonito 

Anaaco 

Rincon 

Barros 

Barranquitas 

Bayamon: Naranjito 

Cabo Rojo 

Caguas 

C^muy 

HatlUo 

Qupbradillaa 

Carolina 

Tnijillo Alto 

Ca yov 

Cidra 

Clale^ 

Comerio 

Guayama: Arroyo... 

Humacao 

I9al)ela 

Lajas 

Las Marias 

Manatl 

Maricao 

Morovis 

Naguabo 

Patilias 

Ponce: 

Guayanllia 

Penueias 

San German 

San Lorenzo 

JuncoB 

Toa Alta 

CoroEal 

Dorado 

V^a Baja 

Vega Alta 

Yabucoa 

Yauco 

Total 



Total 
certifi- 
cates 
issued. 



112, 
3, 
9, 
3, 
1, 
2. 
2, 
5, 
2, 
1, 



6, 
3, 
1, 
1, 

2, 
1. 
2, 
1, 
2. 
2, 



1, 

1, 
1, 



1, 
2, 
3. 

2, 
1, 
3, 
6, 
2, 

2. 



954.51 
568.76 
471.24 
149.79 
606.14 
435.50 
358.58 
237.35 
588.78 
588.55 
316.23 
390.80 
780.77 
095.73 
699.18 
250.98 
167.95 
562.85 
302.18 
781. 67 
78&75 
160.51 
871. a5 
501.71 
650.02 
520.72 
674.23 
702.91 
85(i.64 
154.33 
317. 43 
756.58 

435.36 
573. 74 
294.46 
053.62 
154.69 
879.60 
195.23 
144.19 
106.77 
228.12 
270.95 
9.58.79 



Amount redeemed in fiscal year ending Jime 30— 



1903. 



106,681.33 



$2,323.72 
582.39 

1,904 06 

1,030.84 
201.63 
402.69 
577.21 
473.82 
743.47 
735.18 
316.23 
7a 16 
540.00 
728.04 

1,520.38 
654.59 
33.50 
483.73 
628.00 
735.89 

1,785.75 
481.80 

1,300.72 
118.34 
100.42 
104.15 



613. 80 

183.17 

72.75 



435.36 
1,573.74 

378.60 

633.6(3 
25.00 

767.59 

393.50 
1,247.94 
1,167.60 

358.25 
54.19 

567.50 



1904. 



1905. 



$3,011.32 
597.05 
2,022.97 
520.91 
351.13 
485.70 
430.34 
1,142.61 
708.33 
213. 34 



78.16 

1,114.48 

677.45 

40.22 
174.17 

33.59 
519. 78 
188.68 
444.18 



27,237.47 



553.74 
392.60 
118.34 
331.72 
104.14 
168.56 
425.73 
220.55 
241.98 
68.87 
178.66 



$2,752.19 
654.55 

2,020.19 
528.88 
345.58 
486.21 
450.35 

1,206.77 
669.52 
213.68 



78.16 
300.49 
563.22 

92.18 
135.50 

33.59 
548.23 
161.83 
596.25 



377.06 
392. «) 
118.34 
365.97 
104.14 
164. 19 
425.73 



520.87 

591.85 

25.00 

709.95 

255.00 

461.46 

1,238.80 

20.00 

54.19 

597.82 



240.50 

67.00 

192.64 



465.00 

609.37 

25.00 

008.10 

224.67 

619. 78 

1,231.99 

620.82 

54.10 

597.82 



20,034.30 119,342.99 



1906. 



$4,867.28 
650.04 

3,524.00 
534.58 
353.90 
485.45 
450.34 

2,414.15 
219. 73 
213. 18 



78.16 

2, 417. 40 

558.84 

46.40 
147.86 

33.59 
505.56 
161.84 
502.67 



378. 10 
391.75 
118.35 
385.46 
104. 14 
170. 74 
425.73 
11.29 
241.24 
108.81 
192. 04 



1907. 



$1,075.73 



534.58 
353.90 
485.45 
450.34 



247. 73 
213.17 



78.16 

2,417.40 

568.18 



147.86 
33.59 
505.56 
161.83 
502.68 



378.15 
393.56 
118.34 
385.45 
104. 15 
170. 74 
425.72 
11.00 
247.44 



192.64 



405.00 

609.37 

25.00 

745.54 

161.03 

404.57 

1,234.19 

020.82 

54.19 

597.82 



464.99 

009.37 

54.69 

48.45 

161.03 

410.44 

1,234.19 

608.23 

54.19 

697.83 



25,619.81 114,446.76 



Total 
certifi- 
cates re- 
deemed. 



$12,954.51 
3,568.76 
9,471.24 
3, 149. 79 
1,606.14 
2,435.50 
2,358.58 
5,237.35 
2,588.78 
1,588.55 
316.23 
390.80 
6,789.77 
3,095.73 
1,609.18 
1,259.98 
167. 95 
2,562.85 
1,302.18 
2,781.67 
1,785.75 
2, 169. 51 
2,871.35 
591.71 
1,659.02 
520.72 
074.23 
1,702.91 
856.04 
1,154.33 
317.43 
750.58 

435.36 
1,573.74 
2,294.46 
3,053.62 

154. 69 
2,879.()9 
1,195.23 
3,144.19 
6, 106. 77 
2,228.12 

270.95 
2,058.79 



106,681.33 



260 



BEPOBT OF THE GOVERNOB OF PORTO RICO. 



Floating indebtednesB of munidpdlities. 



MunidpaUty. 



Adjontaa 

A^uadA 

AguadillA 

AmuM Buenaa. . 

Albonito 

Aflaaoo 

Aredbo 

Arroyo 

Barranqultas.. 

BarroB 

Bavamon 

Cabo Rojo 

Caguas 

Camuy *.. 

Carolina 

Cayey 

Clales 

Cidra 

Coamo 

Comerto 

Corozal 

Dorado 

Fajardo 

Ouayama 

OuayaniUa 

Ourabo 

Hatlllo 

Hiunacao 

Isabela 

Juana Diaz.... 

Juncos I... 

Lajas 

Lares 

Las Marias 

Lolza 

Manati 

Marlcao 

Maunabo 

Mayaguez 

Moca 

Morovis 

Naguabo 

Naranjito 

Patilias 

Pefiuelas 

Ponce 

guebradilias... 
incon 

Rio Grande 

Rio Picdras.... 
Sabana Qrande. 

Salinas 

San Oerman 

San Juan 

San Lorenzo... 
San Sebastian.. 
Santa Isabel... 

Toa Alta 

Toa Baja 

TrujiUo Alto... 

Utuado 

Vega Alta 

Vega BaJa 

Vieques 

Yabiicoa 

Yauco 



Floating debt on June 30— 



1901. 



H 013. 56 

10.671.33 

785.82 

610.34 

,984.00 

415.42 

,372.24 

170.35 

002.47 

686.62 

859.81 

778.64 

770.98 

200.64 



10, 
1 
3, 

7; 

15, 
3 
2 
4 
3 
3 

13 
4; 



2 
3 
5 
11 
6 
3 

3 
2 
4 

12; 

2 
1 
0, 

6 
4 
2 
36 
4 
2 
1 
1 

3: 

6 

lai 

2 

6 
1 
1 

2, 
3 
75 
2 
4 



1 

15 

4 

4 

3 
13 



$13,277.55 
4,730.57 
9,649.34 
2, 149. 28 
3,050.93 
4,327.13 
4,838.63 
3,288.20 
1,922.62 
3,845.94 
2,462.63 
3,853.10 
11,250.35 
3,697.66 



385.49 
33L09 
607.86 
135.60 
169.24 
300.64 
672.63 
898.24 
386.28 
159.57 
924.28 
974.53 
184.70 
310.20 
474.66 
486.67 
240.39 
543.74 
427.89 
627.00 
801.22 
972.69 
909.06 
5(i7.47 
883. 8G 
002.15 
861.01 
9,50.23 
8S2.50 
181.44 
288.76 
376. 47 
551.57 
457.92 
584.42 
446.06 
588.44 
355.71 
642.69 
074. 11 
550.75 



746.34 
428.53 
507.20 
932.35 
836.27 
154.47 
603.51 
7()4.20 
574.77 



1903. 



1,767.38 
4,078.66 
3,32L88 

23L89 
2,527.89 
2,000.50 
4,106.26 
4,043.75 
2,233.50 

435.36 
1,151.36 
2,256.33 
2,907.50 
3,469.97 
9,985.80 

125.00 

1,632.74 

10,905.33 

1,277.33 

143.98 
7,927.76 
5,712.02 

532.84 
2,050.14 
3,782.94 
1,973.94 

317.43 
1,454.67 
2,257.02 
4,028.56 
194,236.16 
1,423.67 
5,960.29 

303.23 

617.30 

534.47 



4,117.53 
7,585.76 
3,031.15 
3,058.21 
718. 71 
4, 199. 52 
1,448.42 
1,872.26 
6,319.02 
3,558.50 
6,033.68 



2,423.94 
9,640.25 



1908. 



16,545.02 
1,024.50 
3,323.36 
3,732.74 
1,032.62 
4,160.62 
8,239.40 



6,359.73 
5,394.21 
4,882.36 
13,681.54 
6,163.04 
48.00 
4,560.36 
5,985.09 



1,586.60 
1,549.71 



3,072.86 
5,e9L00 



813.32 
3,157.46 
6,672.01 



2,522.12 
1,559.00 
7,648.80 



11,335.41 
4,323.17 



25,47&16 



1,875.80 
1,757.84 



1004. 



t8,795.13 
1,713.66 
4,045.69 
4,667.70 
550.03 
5,047.34 

15,654.00 



2,954.86 
7,429.46 
6,309.35 
10,689.98 
8,655.04 
230.00 
3,552.11 
6,734.40 



178.34 
3,968.79 



3,160.84 
8,398.84 



1906. 



18,201.77 

718.33 

3,609.32 

1,055.89 



7,527.92 
9,064.54 



2,272.01 
2,370.47 
2, 549. 00 
4,76L49 
2,805.48 



1,609.25 
6,32019 



1,266.84 
377.82 



100.74 



3L80 

3,116.35 

10,108.72 



2, 099. 23 
1,049.75 
6,955.71 



10,692.54 
2,823.18 



27,303.09 



2,247.35 
1,747.31 



762.34 
46,'652."88 



1,576.29 



1,29L25 
1,140.07 
8,920.70 



834.56 
1,916.28 
7,922.62 



8,266.37 
2,725.40 



14,315.90 



4,279.36 
30.75 



57, 180. 71 



474. 12 
'3,' 409.' 43 



2,432.18 ' 1,000.00 
27.32 17.99 



2,319.99 



3, 120. 43 
14,813.86 
3,838.88 
7,868.45 
1,465.91 
5,437.84 



3,395.72 



7,602.12 



3,904.95 



3,817.06 
10,371.81 



Total .501.128.15 418,164.73 {262,508.96 



1,972.28 
8,201.98 
2,81091 
6,643.40 



1,(>33.93 

377.63 

2,698.52 



4,048.06 



6,322.50 
"3,"946."87" 



4,19L90 
2,422.21 
3, 744. 43 
2,258.36 
1,316.81 
3,230.79 



4,705.65 



2,772.86 
11,579.24 



924.42 

19.69 

2,129.87 

435.02 



1906. 



$120.00 

486.10 

1,664.50 

1,647.02 



7,376.36 
3,678.03 



235.96 

1,541.51 

941.37 

496.70 



423.17 



4,605.43 

"moo' 



8.28 
37.75 



4,104.25 

261.68 

3, lo4. 99 



834.56 

645.67 

2,697.36 



6,825.93 
1,514.46 



1907. 



$44.00 



20.00 



477.13 



462.00 



7,606.20 



14,702.64 



3,272.92 
40.00 



52&00 

53.72 

6,984.34 



72.00 
1,663.40 



24.27 
'2,'672.'66" 



2.759.69 
327.32 
930.89 

2,822.63 



2,061.92 

430.62 

10 80 



2,645.94 



284, 186. 41 il41, 426. 46 , 77, 879. 31 



33.00 
15,828.76 



SEPOBT OF THE OOVEBKOB OF POBTO BIOO. 



361 



Intular loang to municipalities. 



Municipality. 



Fajardo 

AguoB Buenas.. 

Comeilo 

PoDoe 

Vega Baja 

Yaoco 

Sabana Grande. 

BayamoD 

San Sebastian . . 

Mayaguez 

San Juan 

Vieques 



Total, fiscal year 1904-5. 



VoEa AJta.. 
Adjuntas... 

Rlncon 

Aguadilla.. 
Naguabo... 
San Juan... 

Arroyo 

Coamo 

Lares 

Juana Diaz. 



Aug. 12,1905 
Aug. 31, 1905 

do 

Sept. 20,1905 

do 

Sept. 26, 1905 
Mar. 8,1906 
Apr. 10,1906 

do 

Apr. 17,1906 

PatUlaa do 

ToaBaja May 31,1906 

Aguada I June 23,1906 

Aibonito ' do 



Date of loan. 



July 16,1904 
July 19,1904 

do 

Sept. 14, 1904 
Oct. 19,1904 

do 

Dee. 1, 1904 
Jan. 23,1905 

do 

Mar. 28,1905 
May 15,1905 
May 22,1905 



Total, fiscal year 1905-6. 



Maiicao 

Morovls 

San Sebastian. 

Afiasco 

Aguas Buenas. 

Barros 

Cialea 

Aguadilla 

Ouayanilla 

Arroyo 

Ouayama 

Toa Alta 

Coamo 

San Lorenzo.. 

Yabucoa 

Manati 

Gomeiio 

Bayamon 

Humacao 

Cabo Rojo 

Caguaa 

San Juan 

Laias 

Cldra 

Mayaguez 

Bayamon 

Patillas 

VegaBaJa 

Toa Alta 

Las Marias 

Mayaguez 

JoanaDiaz 



Total, fiscal year 1906-7. 
Total, 1904-1907 



July 6,1906 

do 

....do 

July 27,1906 
Aug. 2,1906 

do 

Aug. 6,1906 
Aug. 21, 1906 

do 

....do 

Sept. 19, 1906 

do 

Sept. 20,1906 
Sept. 24, 1906 
Sept. 25, 1906 
Sept. 29, 1906 
Oct. 16,1906 
27,1906 
4,1907 
7,1907 
9,1907 
9,1907 
16,1907 

do 

Apr. 20,1907 
May 8, 1907 
May 21,1907 
May 31,1907 

do 

....do 

June 10,1907 
do 



Oct. 
Jan. 
Jan. 
Mar. 
Apr. 
Apr. 



Total amount author- 
ized and purposes 
for which granted. 



Payment 
of indebt- 
edness. 



12,800.00 
4,311.67 
2,500.00 

35,000.00 
3,000.00 

11,772.25 
3,644.27 
6,420.72 
8,669.42 

12,000.00 
2,500.00 



92,618.33 



1,000.00 

14,922.44 

2,643.49 

5,943.79 

108.81 



1,950.03 



114.16 
558.00 



27,240.72 



1,068.00 
4,000.00 
5,500.00 
10,000.00 
5,000.00 
3,000.00 
5,000.00 



3,000.00 

6,'666.66 



7,000.00 
"2,"276i44 



1,400.00 



35,000.00 



88,258.44 



206,117.49 



Public 
improve- 
ments. 



$3,000.00 



3,000.00 



77.66 



6,056.21 
2,891.19 

15,000.00 
4,200.00 
2,000.00 

12,000.00 
4,049.97 
2,000.00 
1,500.00 
3,885.84 
9,442.00 



63,102.77 



5,912.00 



4,500.00 



2,000.00 

2,000.00 

2,000.00 

16,000.00 



25,000.00 
"26,666.66 



760.00 
20,000.00 



12,000.00 

60,000.00 

62,000.00 

6,000.00 

2,760.00 



10,000.00 
4,000.00 
6,000.00 
1,000.00 
7,000.00 



10,000.00 



267,912.00 



334,014.77 



Amount 
of loan re- 
ceived to 
June 30, 
1907. 



$2,800.00 
4,311.67 
2,500.00 

35,000.00 
3,000.00 

11,772.26 
3,644.27 
6,420.72 
8,660.42 

12,000.00 
2,500.00 
3,000.00 



95,618.33 



1,000.00 

16,000.00 
2,643.40 

12,000.00 
3,000.00 

15,000.00 
4,200.00 
2,000.00 

12,000.00 
6,000.00 
2,000.00 
1,600.00 
4,000.00 

10,000.00 



90.343.49 



7,000.00 
4,000.00 
10,000.00 
10,000.00 
6,000.00 
3,000.00 
5,000.00 
2,000.00 
2,000.00 
2,000.00 



3,000.00 

11,000.00 

6,000.00 

4,000.00 

7,000.00 

750.00 

2,700.00 

2,270.44 

12,000.00 

2,814.29 



6,000.00 
2,760.00 
1,400.00 



4,000.00 



116,684.73 



301,646.55 



Amount 
outstand- 
ing June 

30.1907. 



$1,121.00 

"i,'666!66 

14,000.00 
1,200.00 
4,706.90 
1,457.70 



7,200.00 



30,687.60 

500.00 

10,666.67 

1,586.11 

7,200.00 

1,800.00 

"i,'363.'64 
1,000.00 
9,600.00 
3,000.00 
1,600.00 
1,360.00 
3,200.00 
9,000.00 



61,866.42 



5,600.00 
3,500.00 
8,000.00 
6,666.67 
4.500.00 
2,378.94 
2,500.00 
1,600.00 
1,600.00 
2,000.00 



2,400.00 
8,600.00 
5,000.00 
2,000.00 
3,600.00 

*"76i."26 

i2,'666'66 

2,814.29 



6,000.00 
2,760.00 
1,341.67 



4,000.00 



89,262.82 

171,806.84 



262 



BEPOBT OP THE GOVEKNOB OF PORTO RICO. 



InsuUir loans to school boards. 



School board. 



Adjimtaa 

Aguada 

AguadlUa 

Affuaa Buenas . 

Afiaaoo 

Arecibo 

Barros 

Bayamon 

Camuy 

Cayey 

Clales 

Comerio 

Fajardo 

Lajas 

Las Marias 

Maricao 

Mayaguez 

Morovls 

Naguabo 

Patlllas 

Ponce 

Sabana Qrande. 
San Lorenso... 

Utuado 

VegaBaJa 

Manatl 



Total, fiscal year 1904-5. 



Aguada 

Arecibo 

Aeuadilla 

Anasco 

Sabana Qrande. 

San Qerman 

Manatl 

Camuy 

Hatillo 

Lare» 

Coamo 

Rio Piedras 

Naguabo 

ToaBaja 



Date of loan. 



Total amount author- 
ised and purposes 
for which granted. 



Pajrment 
of indebt- 
edness. 



July 16,1904 

do 

do 

....do 

do 

....do 

....do 

....do 

....do 

....do 

....do 



Total, fiscal year 190&-6. 



.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 
.do. 



Oct. 3,1904 



Aug. 31,1906 

do 

Sept. 20, 1905 
Oct. 6,1905 

do , 

do 

Oct. 11,1906 
Nov. 8,1905 

do 

Mar. 31,1906 
Apr. 10,1906 

.....do 

do 

May 31,1906 



$980.00 
408.00 
750.00 
365.00 
806.00 

1,411.00 
348.00 
672.00 

1,000.00 
734.00 
323.33 
925.00 
182.00 
650.00 
675.00 
216.00 

3,680.00 
600.00 
402.00 
394.00 

1,000.00 
425.00 
800.00 
862.00 
208.00 
700.00 



Public 
improve- 
ments. 



19,406.33 



196.00 
1,500.00 
2,000.00 
1,200.00 



Humacao... 

Patlllas 

Salinas 

Bayamon... 
Juana Diaz. 

Isabela 

Arroyo 

Quayama... 

Lajas 

San Oerman 

Yauco 

Ponce 

San Juan ... 



Total, fiscal year 1906-7 
Total, 1904-1907 



Aug. 21, 1906 

do 

Aug. 25,1906 
Aug. 29,190t) 
Oct. 1, 1906 

do 

Oct. 9, 1906 
Oct. 24,1906 
Feb. 25,1907 
Mar. 9,1907 
....do.. .. 
Apr. 9, 1907 
May 9, 1907 



1,000.00 



5.896.00 



$1,000.00 
900.00 



2,000.00 
1,200.00 
3,000.00 
3,000.00 
5,000.00 
6,000.00 
3,500.00 



1,500.00 



750.00 



300.00 



1,050.00 



26, 442. 33 



27, 100. 00 



1,000.00 
8,000.00 
1.000.00 
6,000.00 



4,000.00 
5,000.00 
6,000.00 
1,200.00 
8,000.00 
50,000.00 
48,000.00 



Amount of 
loan re- 
ceived to 
June 30, 
1907. 



$080.00 
408.00 
750.00 
356.00 
806.00 

1,411.00 
348.00 
672.00 

1,000.00 
734.00 
323.33 
925.00 
182.00 
550.00 
675.00 
216.00 

3,680.00 
600.00 
402.00 
394.00 

1,000.00 
426.00 
800.00 
862.00 
208.00 
700.00 



19,496u33 



Amount 
outstand- 
ing June 
30,1907. 



1,000.00 
1,096.00 
1,500.00 
2,000.00 

i,2oaoo 

2,000.00 
1,200.00 
3,000.00 
3,000.00 
5,000.00 
6,000.00 
3,500.00 
1,000.00 
1,500.00 



32,996.00 



750.00 
1,000.00 

600.00 
1,000.00 
4.500.00 

300.00 
4,000.00 



1,200.00 



138,200.00 13,250.00 



165,300.00 



65,742.33 



$37a00 



1,472.00 
24a 00 



2.062.00 



365.34 
75a 00 

i,2oaoo 

853.34 
1,200.00 

*i,*86i*78 
1,800.00 
4,000.00 
5,400.00 
3,062.50 
500.00 
1,35a 00 



22,282.96 



9oaoo 

"966.06 
4,500.00 

200.00 
3,333.34 



1,20a 00 



11,033.34 



36,398.30 



Exhibit — . 
BEPOKT OF THE ATTSITOK OF POKTO KICO. 

Office of the Auditor, 
San Juan^ September 30^ 1907. 

SiK : In accordance with the terms of the organic law of Porto Rico, 
I have the honor to submit herewith my annual report on the oper- 
ations of the department of the auditor, together with a statement of 
the financial transactions of the insular government for the fiscal year 
ending June 30, 1907, with comments and comparisons thereon. A 
statement of the exhibits and schedules accompanying this report is 
furnished. In my annual report for the fiscal year ending June 30, 
1906, 1 described briefly the system of audit and accounting as I had 
found it on reaching rorto Rico, and the conclusions that I later 
formed as to its serious defects. In order that the department of the 
auditor might properly fulfill its important functions and assume its 
rightful place m the activities of the insular government, I recom- 
mended radical changes in the system and advocated the introduction 
of more modem methods into the auditing and accounting work of the 
insular government. 

DIBECT AUDIT SYSTEM. 

During the fiscal year under review, a large number of the proposed 
changes were made in accordance with my plan as outlined. One of 
the most important of these was the introduction of a system of 
direct audit. In the then existing system, the auditor — contrary to 
the best modern practice — ^was passing upon payments some time after 
they had been made. Moreover, in consequence of the disbursing 
oflScer system, much duplication of work prevailed, with resulting com- 
plexity and unnecessary expense. It was only when the disbursing 
officer s accounts were submitted for audit — some weeks after pay- 
ments had been made — ^that the record of such payments would reach 
the auditor's office. The disadvantage to the government and in- 
convenience to the auditor of being then called upon to correct dupli- 
cate, mistaken, and illegal payments so long after the payees had 
received their money will readily be understood. It will also be seen 
that as these statistics and recoras arrived at least two months behind- 
hand, they had lost much of their auditing and statistical value. 

As a first step in bringing about the necessary changes in the sys- 
tem I perf ectea a plan of audit before payment, and at the next ses- 
sion of the legislature introduced a bill which provided that all claims 
should be passed upon by the auditor and allowed by him on settle- 
ment warrant before they could be paid, with the exception of a few 
special cases of cash payments, or tnose of great urgency that would 
be paid by special disbursing officers. Further, this bill provided 
for a paymaster's bureau in the treasury department instead of the 



264 BEPORT OP THE QOVEBNOB OP POBTO BIOO. 

former bureau of disbursements. This new bureau handles practi- 
cally all the regular disbursements. It was urged against the bill 
that such a system of direct audit was not adapted to government 
work, but after protracted debate the bill passed the legislature with 
a number of changes, which, however, did not in any way affect the 
original idea as drafted in the bill. The act provided that the sys- 
tem of direct audit should go into effect July 1, 1907, and accordingly 
on that date the change was made. The new system in practice has 
given satisfaction, both to the auditor's office and to the heads of 
the other departments of the insular service. Payments have been 
promptly made, an excellent check secured that was formerly lacking, 
and the chances of duplicate or illegal payments reduced to a mini- 
mum. By the abolition of the disbursing office the former duplica- 
tion of accounts has been done away wim, and the system of audit 
simplified. As between the expense of the paymaster's bureau com- 

Sared with the former disbursing office there has resulted an inci- 
ental saving for this year of $8,000 in salaries. Undoubtedly a 
still further saving of expense can be expected in the future. Fur- 
thermore, the new system enables us to keep the records of the office 
right up to date, and statistical information given heads of depart- 
ments and the legislature is consequently of greatly enhanced value. 
The method pursued in settling vouchers under the new system is 
as follows : The vouchers are received from the several insular de- 
partments, individually receipted for, and stamped with the date of 
receipt by the division of claims and accounts oi this office. They are 
then passed to the clerks, whose duty it is to examine them and verify 
certifications, prices, appropriations to which they are charged, etc., 
and to fuUy determine whether each voucher is a proper one for pay- 
ment. The vouchers then bo to the abstract clerk, who groups them 
together under their several appropriation heads, and abstracts them 
in triplicate. These abstract sheets are carefully checked and verified 
with the vouchers and are then sent to the division of bookkeeping 
and warrants, where a warrant is drawn for the total amount of the 
abstracts then ready to be paid. After verification, these warrants 
are signed by the auditor, approved by the governor, and forwarded 
to the treasurer for payment by the paymaster in the treasury de- 
partment. In this way the great mass oi ordinary payments are set- 
tled. The following is the method employed : The treasurer gives the 
paymaster a draft equal to the total amount of the warrant. This 
draft is placed to the paymaster's credit in the bank, and a^inst it he 
immediately draws checks for the several amounte makmg up the 
items of the abstract. This system permits the paymaster's account in 
the bank to be kept at a minimum figure, and has made it possible to 
greatly reduce the amount of his bond. Some payments, however, of 
large amount or unusual character are settled on warrants which the 
treasurer prefers to pay direct, rather than through the paymaster. 

B£KDEBINQ OF ACCOUNTS. 

Hand in hand with the system of direct audit, another important 
change in accounting methods has been made, whereby all checks for 
payments, both by tixe paymaster and special disbursing officers, are 
verified in the auditor's omce with the warrant or voucher upon which 
payment was made. The paymaster is required to render a monthly 



BEPOBT OP THE GOVBXBNOB OF POBTO BICO. 265 

acoount, showing, on one side, his receipts of treasurer's drafts, and, 
on the other, his payments for which he nas received paid checks back 
from the bank. The balance of his account is ordinarily made up of 
payments made by him, but for which he has not. received the paid 
checks from the bank. In the examination of this account the pay- 
master's checks that have been paid, canceled, and returned by the 
bank are individually compared with the warrants upon which they 
were drawn. Likewise, beginning October 1, special disbursing offi- 
cers will be required, when rendering their accounts, to send in those 
of their checks which have been paid and returned by the bank, at- 
tached tp the vouchers for which they are issued in payment. Under 
the old system of pavment by disbursing officers their checks were 
periodically examined as to amounts in examinations made of the 
books of their offices, but these checks were never compared with the 
vouchers for which they were drawn in payment. 

ORDER SYSTEM. 

In conjunction with the direct audit I have had introduced a new 
order system. The various departments of the government now have 
a regular form on which orders are made in triplicate, one remaining 
in the said department, another going to the one selling goods to the 
government, and the third to the auditor's office to be used for the pur- 
pose of checking vouchers. It is believed that with the uniform order 
system developed the auditor's office will have a far better check than 
previously upon the expenditures of the insular government. 

PREMATURE RECEIPTING OF VOUCHERS ABOLISHED. 

The previous practice of requiring firms dealing with the govern- 
ment to receipt their vouchers before presenting them for payment 
by the government authorities was one which, to mv mijid, served no 
useful purpose. Such receipting is clearly of little or no value in 
proving subsequent payments. I therefore recently issued a general 
order abolishing this premature receipting. In place of the receipt 
I have had inserted on the new voucher forms a certificate for the 
prospective payee to si^, stating that the amount charged on the 
voucner is correct and just and mat payment therefor hag not pre- 
viously been received. 

REDUCING NUMBER OP VOUCHERS. 

Much has. been done during the past year, and particularly since 
the system of direct audit went into effect, to simplify and reduce in 
number, wherever possible, the many vouchers that are sent to this 
office for audit. For example, take the many bills forwarded us every 
month by the insular police for house rent and water rent. I have 
recently had prepared a form similar to a pay roll upon which the 
house rent and water rent of the several posts will be listed, a sepa- 
rate monthly roll being made for house rent and for water rent of 
each of the seven police districts of the island. A^in, the teachers 
on the island — approximately 1,300 — ^will be paid this year upon pay 
roll instead of upon separate vouchers, as in the past. The method 



266 BBPOBT OP THE GOVEBKOB OF POBTO BIGG. 

devised for checking pay rolls in this case has met, I think, success- 
fully the objection raised that a pay roll system, though simple, would 
not protect the government against fraud to the same extent as the 
former system. I believe that this part of the work can still be con- 
siderably simplified by the introduction of new forms and methods, 
and it will be my effort throughout the year to accomplish as much as 
possible in this direction. 

Beginning July 1, 1907, another much needed change was effected. 
The receipts for the insane asylum from pay patients, which now 
come in at the rate of considerably over $5,000 a year, were divided 
at my direction into two equal parts, one of which is repaid tp " Con- 
tingent expenses, insane asylum," subhead " Subsistence," and the 
other to " Contingent expenses, insane asylum," subhead " Clothing, 
bedding, etc." The appropriation act for several years has provided 
for this class of receipts to be repaid to the appropriation " Contin- 
gent expenses, insane asylum," but it has never stated to which sub- 
head they should be repaid. Until the close of the year under review 
they have been entirely repaid to the second named subhead, but this 
is manifestly unfair, as the subhead " Subsistence " requires a much 
larger sum to be appropriated than the subhead " Clothing, bedding, 
etc.," and is, moreover, seriously drained by the extra subsistence and 
the better food demanded by the large number of pay patients now 
at the asvlum. It is therefore clearly right that the subhead " Sub- 
sistence should be reimbursed by at least one-half of the receipts 
coming in as repayments from sucn pay patients. 

In this connection I would call attention to a subject which the 
legislature should carefully consider at its next session involving a 
branch of its policy as to government accounting. The various insti- 
tutions of the government for whose maintenance the legislature 
appropriates every year, collect as agents for the governmenf. 
through their institutional officers, certain receipts for services per- 
formed by various inmates of the institutions. As illustrations of 
this, I might menton the pay patients' money above mentioned, the 
funds resiilting from the sale of goods made by the prisoners in the 
penitentiary, and the proceeds of the sale of needlework of the girls 
m the Girls' Charity School, etc. The tendency in the past has been 
to have such receipts deposited in the insular treasury as repayments 
to the several appropriations made by the legislature for the support 
of said institutions. Under this system it is difficult for the legisla- 
ture to tell beforehand how much money will be available during 
the year in any given appropriation beyond the sum which it con- 
templates setting aside. Another system would be for the legislature 
to make flat appropriations for whatever they deemed necessary for 
each institution, and any receipts resulting from services performed 
or money collected by the institution would enter the treasury as a 
receipt and not as a repayment, and thus go into the general fund. 
In this way the legislature — ^the proper authority — certainly obtains 
a more complete control over the authorization of government ex- 
penditure. It might be urged, contra, however, that the interest 
taken by the superintendents and inmates of the institutions in their 
work would be greatly diminished should they lack the assurance that 
the legislature would return to the institution by increased appro- 
priations the money made through the work of the inmates. 



BBPOBT OF THE GOVERNOB OF POBTO RICO. 267 

During the year it has been frequently necessary to insist on the 
principle that any collections made by a government agent, whether 
an officer of an institution or otherwise, should be at once deposited 
by such agent in the insular treasury. This agent, furthermore, 
should be under an adequate bond. Ignorance of this principle has 
led in some cases to the retaining of such receipts and their use as 
ready cash in the current expenses of the institution, only the balance 
being later turned into the treasury. 

ACCOUNTING FOR EXPENDITUB£ OF BOND PROCEEDS. 

Before expenditures on account of the proceeds of the bond sale 
were entered into, a plan was made and adopted, after conference 
with the commissioner of the interior, for handling the accounting 
and Bookkeeping between the two offices resulting from this large ex- 
tension of work and expenditure. 

NEW FORM OF REGBIPT. 

On the initiative of the treasury department, a new form of re- 
ceipt to be signed by the treasurer and countersi^ed by the auditor 
has been adopted and is now in use. This receipt, though scarcelv 
larger than the former one, carries on its face divisions into which 
the sums from the various sources of insular receipts may be entered. 
In this way the number of receipts has been greatly reduced, it hav- 
ing formerly been necessary to make out a receipt representing each 
source of the deposit of government money that had been made. By 
this system also the booo^eeping of both offices has been considerably 
simplified. 

FORM OF RENDERING ANNUAL REPORT. 

The form of rendering tne annual report this year is somewhat 
different from that of previous years. The former method seemed 
confusing. This was largely due to the disbursing officer system, and 
to the fact that the disbursements of most of the funds of the insular 
covemment were made before audit. This gave rise to a statement 
m the auditor's annual report of the expenditures on accountable war- 
rants and a further statement of audited expenditures. These state- 
ments would practically always be at variance, as in almost every ap- 
propriation there would be repayments or claims paid on settlement 
warrants, or other transactions that would vary somewhat the two 
statements. Consequently, it was difficult for the nonexpert to dis- 
tinguish between expenditures on accountable warrants and audited 
expenditures, thus giving rise to many questions as to which figure 
should be accepted in preparing statements. Hereafter, however, it 
will not be necessary to show advances on accountable warrants, since 
the disbursing officer system has gone out of existence. In this report 
the advances on accountable warrants have been omitted and a state- 
ment made of actual receipts and actual disbursements. It is believed 
that as far as the present arrangement of the books and records of 
this office will permit the present form of report will clearly set forth 
the condition of the government at the close of the year under review 
and its operations tl^oughout the year. 



368 BEPOBT OF THE GOVEBNOB OF POBTO BICO. 

This change will make it possible in our succeeding reports to 
greatly extend the range of statistics obtained from the figures 
received in the auditor's office, but even this year we are able to give 
much fuller statements as to the source of miscellaneous receipts, as 
well as more detailed statements in all the schedules showing the vari- 
ous activities of the government. Also the annual report can in future 
be prepared at an earlier date than, formerly, as it is no longer neces- 
sary to wait for the disbursing officer to turn in his balances to the 
auaitor's office. Further, the preliminary report formerly made to 
cover the months while waiting for these balances to be returned can 
now be omitted. It was always unsatisfactory and confusing when 
compared, with the final report, and of somewhat doubtful value. 

The statement of receipts and expenditures of the insular govern- 
ment (Exhibit B) is intended to set forth completely the transac- 
tions of the government for the year under review. With but' few 
exceptions these transactions are all of the nature of cash receipts 
and c^h disbursements. There will probably be found a slight dif- 
ference between the total receipts and total disbursements as shown 
in this statement with those of the treasurer's report, owing to a few 
transactions being shown in this exhibit that are not cash transac- 
tions. For instance, the item " Sales to the departments by the 
bureau of printing and supplies — ^transfer letters,^' $23,117.65, does 
not appear on the general (or cash) ledger, as it is a book transac- 
tion, consisting of a transfer by auditor's letter, after auditing bills 
of the bureau of printing and supplies « from the appropriations of a 
department to which printing or supplies have been rendered, to the 
credit of the contingent appropriation of the bureau. As these 
charges to the apropriations of the various departments are included 
in the expenditure side of this statement (Exhibit B), it is necessary 
that they be shown on the receipt side in order to balance. Again, 
the item "Amount in hands of disbursing officer at close of fiscal year 
1905-6, transferred to fiscal year 1906-7," $2,907.37, is in this state- 
ment included in the receipts as it is made up of disbursing officer's 
balances carried over from the fiscal year 1905-6 and spent m the fis- 
cal year under review. It thus appears in the expenditure side of 
this report and consequently is shown as a receipt in order to balance. 

CONTRACTS. 

The situation as regards the contracts made by the several govern- 
ment departments is considerably improved over that of last year. 
By a law passed in the last legislature, it was enacted that goods, pur- 
chased by these departments in sums of $300 or over could be con- 
tracted for only after public advertising for bids. The law in other 
respects makes strict requirements in regard to the acceptance of such 
bids and other details m the purchase of goods. It is too early yet 
to see clearly the practical results of this law, or to determine whether 
all its provisions had best be continued on the statute books. I be- 
lieve that the large operating departments of the insular government 
are drawing their contracts more carefully now than a year ago, and 
that the copies thereof are being more promptly rendered to this 
office. Information to show why penalties have been waived and 

« See page — of this report 



BEPOBT OF THE GOVBBNOB OF POBTO BIOO. 269 

clauses in contracts voided, is more freely given on request than 
formerly. It would be desirable, though impracticable with the pres- 
ent office force, to keep a contract lecher, in which would be posted 
all contracts as soon as received in this office. As fast as payments 
were made upon these contracts, by reason of the work perfonned or 
material furnished, these payments would be set over against the 
contracts to which they applied. Thus a trial balance of this ledger 
at any time would show the total contractual obligations of the insu- 
lar government, as well as the remaining obligations under any one 
of the individual contracts. When one takes into account the magni- 
tude of the operations that the government is now carrying on, and 
that there is always a possibility of revenues becoming smaller or of 
the appropriations being undujy depleted within the year, it is easy 
to understand the importance of Imowing at all times the current 
liabilities of the government and of each of its departments arising 
from contracts or other agreements. 

RECEIPTS AND DISBURSEMENTS. 

I regret that thus far it has been impracticable to change the pres- 
ent unsatisfactory receipt and disbursement method of keeping the 
government accounts to one of assets and liabilities — ^revenue and 
expense. The many advantages afforded by an asset and liability 
system of accounting are stul hardly appreciated among officials 
and employes of the government. A corporation or business house 
could not ao business successfully at the present day by merely keep- 
ing a record of the cash income and cash outgo, without keeping 
any record of the actual income and expenses, as well as changes in 
asset and liability accounts. The same principle should apply to 
government work, and I am sanguine that the present movement of 
government accountants will assist greatly in advancing this view. 
The subject is such an important one that I believe it deserves an 
illustration to show the radical weakness in this respect inherent in 
the existing system. To begin with, the insular government has 
not at present a complete list of its assets and liabilities. Available 
and complete schedules of insular government property — ^personal 
and real — ^with cost or value thereof, do not exist. There are no 
figures on the books showing the various current assets, such as taxes 
due and collectible during the current fiscal year, rentals, or other 
income accrued but not realized. Figures are lacking, which, if 
properly assembled, would show the many contingent and actual lia- 
bilities of the government, such as accrued interest on bonds^ bills 
payable, and claims outstanding. It is true that some of this infor- 
mation could be extracted from the books as they are at present, but 
a balance sheet showing the assets and liabilities of the government 
could not be drawn from them as at present constructed. 

A proper accounting system would take the present cashbook rec- 
ord and allocate its items to asset and liability accounts or revenue 
and expense accounts. Besides the cash transactions there are many 
items, such as accruals, that should be taken into consideration in 
a comprehensive system of accounting. The many items that now 
stand on the books independently should be drawn together under a 
number of controlling accounts, which, when grouped in a balance 



270 BEPOBT OF THE OOVEBNOB OF PORTO MOO. 

sheet and a statement of revenue and expense, would show the con- 
dition of the government and the result of its operations. Conse- 
Suently, at any time a balance sheet from the general ledger would 
isclose the correct financial standing of the government, and a 
revenue and expense statement from the general ledger would, at the 
close of any period, show the revenue and expense for that period. 
I feel that the shortcomings of the present booKS and records in this 
direction are so great that I intend applying to the next legislature 
for the small special appropriation that will be necessary U> instaU 
an adequate and comprehensive accounting system. 

WORK OF OFFICE DIVISIONS. 

It has been the attempt of the auditor's office throughout the past 
year to furnish as complete fiscal information as possiole — whenever 
so requested — to the governor, the department heads, the executive 
council, the house of delegates, and the several commissions and citi- 
zens. When the legislature was in session, I informed the speaker 
of the house of delegates that this office was at all times ready to 
furnish any statements or fibres that could be of assistance to the 
delegates. A great deal of information was subsequently requested 
and furnished. It has been my endeavor to develop as much as pos- 
sible this feature of the work oi the auditor's office. The secretary of 
the House of Delegates also courteously requested my collaboration 
in unifying and improving the system of accounts ana records of his 
office. The fact is, however, that the auditor's office still continues, 
as in the past, to be greatly handicapped in its number of clerks, and 
consequently has been in a position where it can do little but keep up 
the regular routine work and correspondence that is imposed upon it 
by law. 

It is my intention to earnestly urge the next legislature to allow in 
the auditor's budget an appropriation for establishing in this office a 
tax plant to contain all the records necessary to check and verify the 
various revenues of the island. At the present time the clerks of this 
office check the accounts of the revenue collectors from the tax plant 
of the treasurer's office. But since these records of the treasurer have 
already been largely used in arriving at the figures submitted by the 
collectors of internal revenue for audit, it is obvious that such a check 
is not adequate, as would be the case if a tax plant were established, so 
that in this field, as in all others, the auditor would have independent 
records from which to check. 

The usefulness of this office could be more extended in other ways 
were the Legislature to grant further appropriations. Considerable 
additional work has been placed upon the several divisions of the 
auditor's office during the year as compared with former fiscal years. 
The work of the division of internal revenue has been naturally 
increasing from year to year since civil government was established. 
In addition to this natural increase, a very radical change in the 
revenue law taxes the capacity of this division to the utmost. For- 
merly there were only eight collectors of internal revenue in the 
island. These rendered their accounts to the auditor's office, which 
accounts included the subcoUections of the various deputy collectors 
under them, as well as their own collections. The new law made 
the deputies full collectors. This increases the number of collectors 



BEPOBT OF THE GOVEBNOB OF POBTO BICO. 271 

who are rendering their accounts independently to the auditor's 
office from 8 to 62. While the work of this division has been largely 
increased in this way, the increase has been somewhat minimized by 
the consolidation into one account of the several different accounts 
which each collector formerly rendered. This new account is so de- 
vised that the auditor can certify to it upon the same form that 
the collector renders, and thus saves a restating in this office of 
so many accounts. The increase in the number of loans to municipali- 
ties and school boards, as well as the monthly deductions of principal 
and interest on the same that have to be computed, has also consid- 
erably increased the work of the division. Furthermore, the divi- 
sion now devotes quite a little of its time to counting internal revenue 
stamps received from the bureau of printing and supplies prepara- 
tory to turning them over to the treasurer and chargmg the latter 
therefor upon the books of this office. 

The work of the division of claims and accounts has been com- 
pletely changed by the introduction of the method of direct audit. 
The staff of this division, though enlarged by three additional clerks, 
has been taxed at times in handling the large number of vouchers 
presented for settlement. The method pursued in settling these 
vouchers by the new system has already been described. For the bet- 
ter handling of the work, various clerks have been assigned to the 
examination of certain classes of departmental vouchers and pay rolls. 
In this way the several clerks can each specialize on the necessary 
knowledge required for passing on the vouchers. In a shprt time, 
when the Department of the Interior shall have completed its sur- 
veys and other preparations for road building, and when the addi- 
tional force for this work is fully organized, the expenditures from 
the proceeds of the bond sale will reach a large monthly total. The 
examination of the many vouchers resulting from these expenditures 
will place a great deal of additional work on this office, and it may 
prove necessary to secure additional assistance to handle the increas- 
mg number of vouchers. The efficiency of this division would un- 
doubtedly be greatly improved if it had sufficient personnel to enable 
it to keep full and complete records of information furnished by the 
several departments, current prices, etc., against which to check and 
verify the vouchers. There could also be much information of value 
furnished by this division if it were slightly enlarged. 

Many changes also have been made in the division of bookkeeping 
and warrants. Much work and several books of account that were 
deemed unnecessary, or of little value, have been dispensed with, but 
in their stead several new books, mentioned elsewhere in this report, 
have been opened, in order to furnish additional information oi sta- 
tistical value both to this office and to the other departments in show- 
ing the operations of the government. In this division also the new 
law, which increased the number of collectors reporting independ- 
ently to the auditor, greatly increased the number of accounts to be 
booked. This division has also had assigned to it the auditing of the 
paymaster's monthly account under the new system of direct audit, 
which involves the checking of a large number of paymaster's checks 
that have bwn returned by the bank, against the warrants upon 
which they were issued. The division has also taken over the stamp 
records formerly kept by the division of internal revenue, whicn 
books have been revised so as to make their bookkeeping information 



272 REPORT OF THE GOVERNOR OF PORTO RICO. 

more readily accessible. Two books to be known as the register of 
receii)ts ana the itemized statement of miscellaneous receipts have 
been installed as of July 1, 1907. These books will furnish valuable 
statistical information in the way of analysis of all the receipts of the 
insular government, which has heretofore been lacking in this office. 

Moreover, for lack of sufficient personnel it was found impossible to 
compile the statement desired by the treasury department from which 
to make an approximation of the true income and expenditure of 
the insular government from the beginning of civil government. As 
the new system in the auditor's office will enable us in the future to 
give true income and expenditure, it was therefore thought useful 
to get an approximation as near as possible of the past years. To 
do this it was necessary for the employes of the treasury depart- 
ment to come to the division of bookkeeping and warrants, and, with 
the cooperation of that division, to take off the necessary figures from 
the auditor's books. 

This office at the last session of the legislature received an addi- 
tional appropriation to provide for an examiner. Unfortunately, 
however, it has been necessary to retain this official constantly in the 
office on account of the large increase in office routine work. Never- 
theless the necessity is as great to-day as it was a year ago for an 
annual examination — and in some cases a semiannual examination — 
of the various departments and offices of the insular service. I can 
not feel that the duties of the office are properly performed until it 
is possible to have one examiner constantly engaged in these outside 
examinations. As I said last year I feel confident that the saving 
to the insular government resulting from the appointment of such 
examiners will exceed their salaries many times, as has happened in 
the case of the court examiner attached to this office. 

SAVING EXCHANGE. 

During the last year the insular government has been paying a 
more than usually large amount of exchange. All payments made 
by the treasurer or paymaster are by check 'Upon a local bank. Con- 
seouently when purchases were to be made in the States a check upon 
a San Juan bank was used. In many cases a creditor would not 
object to the difference in exchange, but with the hardening of the 
money market the banks in the States have become more strict, and 
have charged in many cases a rather high exchange rate on Porto 
Rican checks. A number of the insular government's creditors ob- 
jected and not a few made claims against it for the expense they 
were thus put to. I felt that the matter was of sufficient importance 
to justify the making of an effort to save this expense to the govern- 
ment, and therefore conferred with representatives of the localbanks. 
The latter, after some correspondence, agreed to have their New 
York representatives cash all drafts of the treasurer and all checks 
of the paymaster at par. I have requested the treasurer and the pay- 
master to stamp upon their checks in favor of payees in the United 
States the following words : " Muller, Schall & Company, bankers, 
New York City, will pay par in New York funds for this." As a 
result such drafts and checks are given the value of New York 
exchange. 



REPOBT OF THB QOYBBSTOA OF POBTO iUGO. 278 

LAWS AS TO BOm>lSQ TKSULAR OFFICIALS, ETC. 

The laws in regard to bonding insular offi<^als are lacking in uni- 
formity, so that it is at times extremely difficult for the one required 
to be lionded to know what department to apply to for the necessary 
information required. In some cases the auditor passes upon the 
amount, form, and execution of the bond, and the treasurer upon 
the amount and the sufficiency of the sureties. In others, the attor- 
ney-general is the authority for passing on the form and execution 
and the auditor determines the amount. I would earnestly recom- 
mend that this matter be taken up at the next session of the legisla- 
ture, and that to the attorney-general, the proper authority in such 
matters, be given the decision as to form and execution of all bonds. 
'This, I believe, is the uniform practice in most if not all of the States. 

I believe the legislature should seriously consider appropriating 
funds for paying the i)remiums on the bonds that the law requires 
the various officii to give. At the present time these premiums must 
be paid by the individuals themselves. The result is a constant effort 
by these officers to get the amount of their bonds reduced to the lowest 
possible figure, so that they may thereby save more of their salary. 
It might be possible to do away with this pressure upon those having 
the responsibility of fixing the amount of the bonds bv apportioning 
a regular amount in the budget toward the payment of the premiums 
in each case. Each department would have its contingent in the new 
budget increased correspondingly to take care of premiums. The 
amount of the premiums would have to be deducted from present sal- 
aries, but future changes in bonds would not affect salaries. The 
bonds of the various municipal treasurers are so low as to cause some 
difficulty when the amount of the loans made them by the insular 
government is advanced to the several municipalities. 1 would urge 
that some steps be taken, so that, in such cases, higher bonds may 
be required from such officers proportionate to the amount of the 
balance likely to be in their hands. 

This office has insisted during the past year on the principle that 
expenditure made under direction of the aifferent department heads 
would only be allowed when charged to the proper appropriation; 
that is to say, to an appropriation whose meanmg and scope includes 
such expenditure. There was formerly too much freedom in charging 
vouchers against one of several funds where the auditor could only 
allow payment from the appropriation made by the legislature for 
such a purpose. 

LOANS TO MUKIGIPALinES AND SCHOOL B0ABD8. 

The act of the legislative assembly approved March 10, 1904, pro- 
vides that the executive council may make loans to the municipalities 
and school boards for their relief when, in its discretion, it feels that 
a loan is necessary and that the balance in the insular treasury is 
sufficiently large. Under this act the executive council has in the past 
year made loans to a number of municipalities and school boards, as 
can be seen by reference to Exhibits Cf and D of this report. The 
loans to municipalities have increased from $120,168.76 at the be§^- 
ning of the fiscal year to $170,501.58 at the dose, and in addition 

21162— S. Doc. 92, 60-1 18 



274 REPORT OF THE GOVERNOR OF PORTO RICJO. 

loans were authorized, but the advance of money not yet called for 
by the municipalities, to the amount of $207,685.71 at the close of the 
year. The loans to school boards have increased slightly from 
$32,894.79 at the beginning of the fiscal year to $36,398.30 at the close. 
In addition loans to the amount of $9,000 were authorized, but had 
not yet been advanced at the close of the fiscal year. By means of 
these loans the municipalities and school boards have been enabled to 
undertake many public works of permanent improvement, such as 
aqueducts and waterworks, new buildings, newly constructed streets, 
roads, and school buildings. There probably has never been a more 
active year than the present one for the municipalities and school 
boards, since the flourishing condition of the treasury has allowed 
the finance committee of the executive council to recommend a large 
number of loans. In determining the assets of the insular govern-' 
ment these loans are quite a factor. Payments upon their principal 
and interest are made monthly to the insular ^vemment. Of the 
loans to municipalities $69,484.86 was repaid within the year under 
review, and of the loans to school boards $18,746.49 was repaid. 
These repayments are authorized by the municipalities in the ordi- 
nance which specifies the terms upon which the loan is to be made, 
which ordinance comes before the executive council for approvaL 
This class of loans is highly satisfactory to the insular government, 
since it has the best kind of security. The taxes of the ^veral 
municipalities are collected by the insular government and turned 
over to them monthly. Monthly deductions are first made by the 
insular government, however, on account of repayment of principal 
and payment of interest on its loans from the property taxes of the 
respective municipalities to which loans have been made. 

REGOMMENDATIONS, EXAMINATIONS. 

I feel it is also of great importance that there should exist uniform 
methods of accounting and bookkeeping in all the branches of gov- 
ernment and municipal work, making investigations rapid and easy 
for the auditor's office, and a knowledge of actual conditions easily 
obtainable by the taxpayers. The results of my examinations of the 
accounts of the secretaries and marshals of the various courts in the 
island decided me to install a new system of accounting for the courts. 
However, lack of appropriation with which to buy the new books 
of record and forms has made it impossible up to now to remedy 
these conditions. Therefore I would recommend that an item be in- 
serted in the appropriation for the maintenance of the courts, so as 
to provide them with a uniform and simplified accounting system. 

I would also urge the revision of the laws referring to the distri- 
bution of fines and fees collected in the courts. Some of these at 
present go to the several municipalities, some to the insular treasury, 
and proportionate parts to the University of Porto Rico. The laws 
should be harmonized in this respect. 

I believe a wise practice would be for this department to exercise 
a right to inspect tne books of the various charitable institutions for 
whose assistance appropriations have been made by the legislature. 
Periodical examinations should be made which (involving a scrutiny 
of the expenditures and receipts from all sources) would practically 
partake of the nature of an audit. As a result of such an examina- 



BBPORT OF THE GOVEBNOB OF POBTO RICO. 275 

tion payment of further money by the people of Porto Rico could, 
if found necessary, be withheld until conditions were made to con- 
form to proper business requirements. However, lack of sufficient 
office force would again in this instance prevent such examinations 
being undertaken at the present time. I further recommend as of 
the greatest importance that a firm of auditors be engaged to make 
a complete examination of the transactions of the auditor's office 
since the beginning of the civil government. It is evident that the 
auditor's office^ checking as it does the various other activities of the 
insular administration, should in its turn be examined. 

COHMENTS AND OOMFABISOK8 TIPON THE AT7BITED FIGtmES 

FOB THE FISCAL YEAS. 1906-7. 

At the close of the fiscal year 1906-7 the balance in the treasury 
arising from regular receipts of the insular government was over 
twice that of the beginning of the year, as is shown by Exhibit A. 
This is without including money received from the bond sale, $1,059,- 
753.08. The appropriations for the fiscal year 1907-8 are, however, 
considerably larger than those for 1906-7, including, as those of this 
year do, provision for considerable expenditures for permanent im- 
provements. With the increased expenditures in this fiscal year and 
the large amount of work that will be done under the bond act, it is 
expected that the cash balance in the treasury at June 30, 1908, will 
be much reduced. 

The financial transactions of the insular government for the past 
fiscal year are set forth in Exhibit B and the twelve schedules re- 
lating thereto. The receipts of the insular government have shown 
a uniform increase. Customs receipts, that for the former fiscal year 
w;ere but $716,111.20, rose in the year under review to $1,138,555.61. 
Eleven of the twelve months of the year show an increase, the most 
notable of which was that of September, 1906, $108,004, over Sep- 
tember, 1905, $22,000. 

Internal revenue as shown in this report, $2,131,675.37, consists 
of receipts from the excise tax, the inheritance tax and the prop- 
erty tax, the latter being only 15 per cent of the general property 
tax of the island, while the pther 85 per cent goes to the municipali- 
ties.. In former years, the annual report has included in "internal 
revenues" the portion of the property tax that has been collected for 
the municipalities by the insular government. If this had been done 
in the year under review, the comparison would be very favorable, 
i. e., for the fiscal year 1906-7, $3,195,815.95, for fiscal year 1905-6, 
$2,367,279.27. While wrong in principle, the practice of taking up 
the receipts from property taxes that are collected on behalf of the 
municipalities as "insular revenues — internal revenue" instead of 
as " trust funds ", was continued up to June 30, 1907. It had been 
thought impracticable to take the collections from property tax and 
place on the books the insular government's portion as insular reve- 
nues and the municipalities' portion as trust funds. I believe, how- 
ever, that this is practicable, and in order to properly show the 
insular revenues and trust funds I have made this change to take 
effect July 1, 1907, and also in this report for the fiscal year imder 
review, as shown in Exhibit B. 



276 BEPOBT OF THE QOVEBNOB OF FOBTO SIOO. 

The heading " Miscellaneous receipts ", which is made up of a large 
variety of items, as appears in schedule No. 3, has shown a consider- 
able increase over last year, the figures being for 1906-7, $258,051.77, 
and for 1905-6, $199,402.67. Practically all the important items 
under this heading have shown healthy mcreases in harmony with 
the general prosperity of the island. 

The bond issue of $1,000,000, which netted the insular government 
$1,048,975.30, has been amply provided for by a property tax uniform 
throughout the island of one-tenth of 1 per cent. On January 1 of 
each year $50,000 of the bonds become due, and the interest for the first 
vear at 4 per cent will amount to $40,000. The interest charge will 
be gradually reduced, due to the yearly redemption above referred to. 
The collections for interest and redemption known as the insular bond 
redemption tax, as shown under insular revenues, amounted, up to 
June 30, 1907, to $92,667.57, which indicates that the collections from 
this tax are fully capable of taking care of the interest and redemption 
payments 

Sales to the governmental departments by the bureau of printing 
and supplies aggregated in the past year $23,117.65. The bills for 
printing and supplies rendered by the bureau to the several depart- 
ments are approved by the department head interested, and by means 
of a transfer letter, the department receiving the work is charged and 
the bureau is credited with the amount thereof upon the books of the 
auditor and the treasurer. 

Trust fund receipts — ^taxes collected for municipalities by the insu- 
lar government — $1,217,934.46, is shown in detail in scheclule No. 5. 
The municipal property tax is subdivided into three funds: General, 
school, and roaa. It is the most important of the taxes collected for 
the municipalities, and consists of eighty-five one-hundredths of the 
1 per cent general property tax, the other fifteen one-hundredths going 
to the insular government. Of the municipal portion of this tax 72 
per cent constitutes the general fund, 20 per cent the school fund, and 
8 per cent the road fund. 

The school tax, which should not be confused with an entirely dis- 
tinct fund called the school fund, is of the municipal taxes probably 
next in importance. In most of the municipalities of the island it 
is derived from a property tax of one-tenth of 1 per cent. In some 
of them there is no school tax, and there are three in which the tax 
is somewhat under the one-tenth of 1 per cent. The municipalities of 
San Juan, Mayagiiez, Ponce, and Arecibo each have a bond redemp- 
tion tax varying from twenty-five one-hundredths of 1 per cent in 
Ponce to seventy one-hundredths of 1 per cent in Mavaguez. The 
collection of $16,883.54 for redemption of certificates ox indebtedness 
has been sufficient to practically complete the paying off of the cer- 
tificates of indebtedness of the municipalities. Several years ago, 
when the municipalities were placed upon a sound financial basis, 
the floating indebtedness was carefully reviewed and certificates issued 
therefor, which certificates, with the exception of two that are sup- 
posed to be lost, are now entirely redeemed. 

The bond issue of $1,000,000, which was provided for by the law 
approved March 8, 1906, and that approved February 13, 1907, was 
successfully floated last April, at a very favorable figure, which was 
largely due, I believe, to the offer of the United States Treasury De- 
partment to accept these bonds as security for public deposits under 



BEPORT OF THE GOVERNOB OP POBTO RICO. 277 

the same conditions as the Philippine bonds, viz., " that the Depart- 
ment would accept the 4 per cent gold Porto Rico bonds at par, 
as security for public deposits should further deposits be made, and 
permit them to be substituted for government bonds now held as 
security for deposits, on condition that the government bonds thus 
released be used as security for additional circulation, whenever, in 
the judgment of the Secretary of the Treasury, it is desirable to 
stimulate an increase in national bank circulation." The amount 
realized from the sale was $1,048,975.30, as shown in Exhibit B. 

The proceeds of the bond sale are to be used for the construction 
of many roads in various parts of the island, which work has already 
begun. Temporarily this bond money has been deposited in New 
York with Messrs. J. & W. Seligman & Co., but as the work upon the 
roads progresses this fund will be drawn upon. The bonds bear 
interest at 4 per cent, payable semiannually, January 1, and July 1, 
and are redeemable at the rate of $50,000 on January 1 of each year, 
so that at the end of 20 years the debt will have been extinguished. 
Up to Jime 30, 1907, the expenditures on account of the bond sale 
were very small, as is shown in Exhibit E of this report. Since June 
30, however, many additional transfers have been made from the 
proceeds of the loan to specific headings, representing portions of 
the work, and the expenditures of these funds have considerably 
increased. 

Trust fund receipts, miscellaneous— -$266,770.71 — ^is made up of 
sundry items that are shown in detail in schedule No. 6. The item 
of school-building fund — ^$80,000 — ^is a t^^ansfer of that amount from 
insular revenues to trust funds. The legislative assembly appropri- 
ated $80,000, providing that it should b^ transferred to trust funds 
for building additional schools throughout the island. The Uni- 
versity fund — $20,353.62 — was made up by fees and fines and other 
items turned over to it, in accordance with the University law, ap- 

§ roved March 3, 1904, and also sales of products of the agricultural 
epartment of the University. 

The transfer of the insular bond redemption tax fund (amounting 
at the time of the transfer to $86,296.55), from insular revenues to 
trust funds, is shown in " trust fund receipts ". This was made be- 
cause it was felt that as a tax for a special purpose, it should best be 
considered trust funds. All collections on account of this tax are 
now being placed in the trust fund account, from which the bond 
interest and the yearly payment on the principal of the debt are 
being paid. The contra of this transfer is included in the transfer 
item of $182,946.62 under insular revenue ex;penditures. 

The item "Accrued interest from bond sale," amounting to $10,- 
777.78, was the amount of interest that had accrued on the bonds at 
the date of their sale, April 8, 1907, and which was payable to the 
insular government by the purchasers. 

Expenditures of insular revenues have been subdivided into legis- 
lative, executive, judicial, and miscellaneous, and loans to munici- 
palities and school boards. There has occurred no important change 
in the legislative expenditures for the fiscal year under review. 

The executive expenditures have shown a considerable increase. 
The total audited expenditures under this head for the fiscal year 
1905-6 amounted to $1,964,644.10, whereas for the fiscal year 1906-7 
they were $2,354,732.44. As accounting for this increased expendi- 



278 REPORT OF THE GOVERNOR OF PORTO RICO. 

ture there may be noted an increase in the salaries of the office of the 
treasurer from $85,888.16 in the former year, to $101,727.13 in the 
present year, though this increase was partly offset by a decrease in 
the expenses of the office of the treasurer from $44,690.06 to $38,922.07 
in the present year. The most notable increase occurs in the expendi- 
tures of the department of the interior, the total expenditures of that 
department for the fiscal year 1905-6 being $369,063.46, and for the 
fiscal year 1906-7, $558,882.29. The main items that make up this 
increase of approximately $190,000 are the expenditures for " Con- 
struction, maintenance, and repairs of roads and bridges," in the 
fiscal year 1905-6, $167,905.56, and in the fiscal year 1906-7, 
$290,665.96. Upon maintenance and repairs of public buildings 
therfe was $29,176.01 spent in the fiscal year 1905-6, and in the fiscal 
year 1906-7, $43,092.57. There has also been a considerable increase 
in expenditures for work on the insular roads. In 1905-6 the amount 
expended for complete construction of various insular roads was 
$11,013.70. In the fiscal year 1906-7 there was spent for completion 
of various roads $37,926.52; for the Catano-!Pueblo Viejo road, 
$1,023; for the construction of various roads, $4,277.84; and for 
survey of insular roads, $1,874.06. There has also been some increase 
in the expenditures for the insular telegraph, due to extending the 
telegraph system to points that have not been reached before. There 
has also been made during the past fiscal year a number of expendi- 
tures by the department of the interior on account of permanent 
improvements, such as the construction of the new jail at Arecibo, 
the erection of a second storj^on the penitentiary, repairs to the mili- 
tary barracks at Mayaguez, and the extension of the Intendencia 
Building, which in their aggregate involved the expenditure of sev- 
eral thousand dollai;s more in the year 1906-7 than was spent on 
similar improvements in 1905-6. 

There has been a moderate increase in the expenditures of the de- 
partment of education in the fiscal year 1906-7 over those for the 
fiscal year 1905-6. Probably the most noteworthy difference between 
the expenditures of the two years is the increase in common school 
salaries from $396,672.85 in 1905-6 to $434,230.89 in 1906-7. 

The expenditures of the insular police for the fiscal year 1906-7 were 
$415,646.44, and for the fiscal year 1905^ $344,399.04, showing a 
considerable increase, which was mostly due to the increased salaries 
of the police force. The expenditures on this account for the fiscal 
year 1905-6 were $310,009.57, and for the fiscal year 1906-7 
$374,629.97. In this connection I would strongly urge greater prompt- 
ness in the forwarding of travel and other vouchers of the police to 
the auditor's office. At times vouchers over a year old have been 
presented, rendering much more difficult the work of examination of 
these vouchers and making attempted frauds on the government much 
harder to detect. 

The biennial elections which occurred last November gave rise to 
an expense of $42,548.75, whereas in the fiscal year 1905-6 there was 
no election expense. 

In the fiscal year 1906-7 the expenditures for the suppression of 
anemia were considerably increased over those of the year 1905-6, the 
commission expending in the year under review $44,077.88, whereas 
the expenditures in the former fiscal year for this purpose were but 
$12,836.14. 



BEPOBT OP THE GOVERiTO& OS* l>6ftT0 MCO. 270 

The expenses of the Porto Rico code commission in the fiscal year 
1906-7 amounted to $6,786.75, which expenditure has no counterpart 
in 1905-6. 

The judicial expenditures for the year under review are very much 
the same as those of the former fiscal vear, being $356,842.92 in 190^7 
and $338,575.59 in 1905-6. The small difference is due to an increase 
in the expenditures of the United States district court from $34,656.32 
in the fiscal vear 1905-6 to $37,400.11 in the fiscal year 1906-7, and an 
increase in the expenditures of the insular courts from $264,506.22 in 
the fiscal year 1905-6 to $279,944.83 in 1906-7. Loans to munici- 
palities— $119,817.63 — ^and loans to school boards — $21,250^as shown 
in Exhibits C and D, respectively, are discussed in detail in another 
pBge of this report. 

Miscellaneous insular revenue expenditures, $43,802.86, shown in 
schedule No. 10, are those which could not be conveniently grouped 
under any of the three specific headings — ^legislative, executive, or 
judicial — ^and are of such nature that it is hard to compare one year 
with another. Most expenditures of a similar nature made in the 
fiscal year 1905-6 were settled upon claims rather than through the 
disbursing officer, and as the disbursements upon audited claims were 
not shown in detail in the last annual report or this office a comparison 
is difficult 

Trust fund expenditures, payments to municipalities of taxes col- 
lected for them by the insular government, $1,207,668.88, correspond 
very closely to the trust fund receipts for this purpose, there oeing 
a difference of only about $10,000, which is due to these taxes being 
refunded to the municipalities the month after they are collected. 
Thus the taxes collected in June of any year would be refunded in 
the following fiscal year and consequently give rise to the difference. 
The money disbursed is distributed into general fund, school fund 
and road fund of the municipal property tax, and into school tax, 
municipal bond redemption tax and such other taxes as the law pro- 
vides for. These expenditures are shown in schedule No. 11. 

In concluding this report I wish to acknowledge the valuable and 
efficient services rendered to this department and to The People of 
Porto Rico, by the assistant auditor, Mr. WB. Hadley, and as head 
of the department I take great pleasure in recognizing the loyal sup- 
port given by the chiefs of divisions and clerks to this office. It is 
by reason of the faithful and satisfactory discharge of their official 
duties that the many changes of the year have been smoothly effected 
and that the largely increased work has been kept up to date. 

Respectfully submitted. 

George Cabot Ward, 
Auditor of Porto Rico. 

To Hon. Regis H. Post, • 

Governor of Porto Rico. 



380 HEPOST OF THE QOVSKKOB OP POKTO RICO. 

EXHIBITS AHP 8CHEDI7LB8. 

Exhibit A. — Condition of the Insular treasury at the beginning and close of 
the fiscal year ending June 80, 1907. 

BxHiBiT B. — Receipts and expenditures of the Insular government for the 
fiscal year ending June 30, 1907. 

Schedule 1: Insular revenue receipts — Customs. 

Schedule 2: Insular revenue receipts — Internal revenue. 

Schedule 3: Insular revenue receipts — Miscellaneous. 

Schedule 4: Insular revenue receipts — Repayments to appropriations. 

Schedule 5: Trust fund receipts — ^Taxes collected for municipalities by the 
insular government. 

Schedule 6: Trust fund receipts — ^Miscellaneous. 

Schedule 7: Insular revenue expenditures — Legislative. 

Schedule 8: Insular revenue expenditures — £2xecutlve. 

Schedule : Insular revenue expenditures — Judicial. 

Schedule 10: Insular revalue expenditures — Miscellaneous. 

Schedule 11 : Trust fund expenditures — Payments to municipalities of taxes 
collected for them by the insular government. 

Schedule 12: Trust fund expenditures — Miscellaneous. 

EbcHiBiT C. — ^Loans of the Insular government to the municipalities of the 
island under act of the legislative assembly, approved March 10, 1904. 

Exhibit D. — Loans of the Insular government of the school boards of the 
island under act of the legislative assembly, approved March 10, 1904. 

Exhibit E. — Proceeds of the sale of the one million dollar bond issue for 
roads and the disposition thereof, June 30, 1907. 

Exhibit F. — Statement of customs refund by the United States to Porto Rico, 
under the provisions of the acts of Congress, approved March 24 and April 12, 
1900. 



Exhibit A. 

Condition of the insular trea&ury at the heginning and close of the fiscal year 

ending June 30, 1907, 

Cash balance at beginning of business July 1, 1906, distributed in the following 
depositaries : 
In San Juan, P. R. — 

American Colonial Bank $368,306.41 

First National Bank 200, 000. 00 

Banco Territorial y Agricola 50, 000. 00 

Total 1618, 306. 41 

Total receipts of the treasurer of Porto Rico for the fiscal year 
ending June 30, 1907 (see Exhibit B) 6,495,068.16 

Total to be accounted for 7,113,374.57 

Total expenditures of the treasurer of Porto Rico for the fiscal 
year ending June 30, 1907 (see Exhibit B) 4,682,961.01 

Cash balance at close of business June 30, 1907, distributed in 
the following depositaries: 
In San Juan, P. R. — 

American Colonial Bank $1,020,660.48 

First National Bank 200,000.00 

Banco de Puerto Rico • 100,000.00 

Banco Territorial y Agricola 50, 000. 00 

Total 1, 370, 660. 48 

In New York City, N. Y.— 

J. & W. Sellgman & Co 1,059, 753.08 

Total 2, 430, 413. 56 



SEPOBT OF TH£ GOVEBNOB OF POBTO BICO. 881 

Exhibit B. 

Receipts and expenditures of the insular government for the fiscal year ending 

June SO, 1907. 

BECEIFTS. 

Insular revenuee: 

Customs (schedule No. 1) $1,138,555.61 

Internal revenue (schedule No. 2) 2,131,675.37 

Miscellaneous (schedule No. 3) 258,051.77 

Repayments to appropriations (schedule 

No. 4) 217,338.02 

Insular bond redemption tax 92, 667. 57 

Sales to the departments by the bureau of 

printing and supplies, transfer letters 23, 117. 65 

Amount In hands of disbursing officer at close 

of fiscal year 1905-6, transferred to fiscal 

year 1906-7 2, 907. 37 

Total insular revenue receipts $3,864,313.36 

Trust funds: 

Taxes collected for municipalities by the in- 
sular government (schedule No. 5) 1,217,934.46 

Sale of insular bonds for roads, par value 
of $1,000,000 (see Exhibit E) 1, 048, 975. 30 

Miscellaneous (schedule No. 6) 266,770.71 

Transfer of insular bond redemption tax from 
Insular revenues to trust funds 86,296.55 

Accrued Interest from bond sale 10, 777. 78 

Total trust fund receipts 2,630,764.80 

Total receipts of the Insular treasury 6,495,068.16 

EXPENDITURES. 

Insular revenues: 

Legislative (schedule No. 7) $65, 281.04 

Executive (schedule No. 8) 2, 354, 732. 44 

Judicial (schedule No. 9) 356,842.92 

Miscellaneous (schedule No. 10) 43,802.86 

Loans to munlcii)alitie6 (see Exhibit C) 119, 817. 63 

Loans to school boards (see Exhibit D) 21,250.00 

Transfers 182, fM6. 62 

Repayments to appropriations 85,211.68 

Total insular revenue expenditures $3,219,885.19 

Trust funds: 

Payments to municipalities of taxes collected 
for them by the insular government ( sched- 
ule No. 11) 1,207,668.88 

Miscellaneous (schedule No. 12) 235,926.31 

Repayments to appropriations 19,480.63 

• ■ ■ 

Total trust fund expenditures 1,463,075.82 

Total expenditures of the insular treasury 4, 682, 961. 01 

Excess of receipts over expenditures 1,812,107.15 

In the receipt side of this account the amount of $1,064,140.58 has been taken 
from insular revenues, as shown by the books of the auditor's office, and added 
to trust funds. In the expenditure side of this account the amount of $978,- 
787.83 has been taken from insular revenues, as shown by the books of the 
auditor's office, and added to trust funds. 

These changes are made to more properly state the account by taking from 
insular revenue receipts and expenditures the taxes collected for the municipali- 
ties and Including all such collections in trust fund receipts and expenditures, 
as they are clearly of the nature of trust funds. For comment thereon see page 
— of this report. 



282 



BtiPOBT OP THE GOVEBNOB OP POBTO BICO. 



E2XHIBIT B — Schedule No. J. 

Insular revenue receipts — Customs for the fiscal year ending June SO, 1907, and 

comparisons with the two previous fiscal years. 



July 

August 

September. 

October 

November. 
December.. 
January... 
February.. 

March 

April 

May 

Jime 

Total 



1906-7. 



101,608.04 

60,000.00 

106,004.00 

127,000.00 

106,000.00 

110,000.00 

120,000.00 

83,000.00 

98,000.00 

72,203.03 

77,000.00 

77,730.64 



1,138,556.61 



1906-6. 



827,010.00 
70,006.95 
22,000.00 
86,004.25 
50,000.00 
78,000.00 
83,000.00 

63,ooaoo 

60,000.00 
67,000.00 
55,000.00 
55,000.00 



1904^. 



$58,265.71 
40,000.00 
47,000.00 
80,000.00 

73,ooaoo 

65,060.02 
40,000.00 
60,007.25 

66,ooaoo 

36,112.00 
57,000.00 
46,78&e0 



716,111.20 658,347.67 



p]xiiiBiT B — Schedule A'o. 2. 

Insular revenue receipts — Internal revenue for the fiscal year ending June SO, 

1901. 

Excise tax: 

Internal revenue $1, 802, 281. 59 

Tobacco . 149,396.97 

Inheritance tax 10,621.30 

Property tax 169,375.61 

Total 2,131,675.37 



Exhibit B. — Schedule No, S. 

Insular revenue receipts, miscellaneous, for the fiscal year ending June SO 1907. 

Collections by the financial and receiving clerk: 

Tolls collected by bureau of Insular telegraph $59, 226. 07 

Interest on daily banlc balances 20,558.63 

Taxes on Insurance premiums 13,272.61 

Payments on franchises, taxes, or royalties 10,864,08 

Rentals from government property 4,846.97 

License fees of foreign corporations 3,175.00 

Annual rents (canons) on mines 306.03 

Miscellaneous 9, 230. 71 

Total $121, 480. 10 

Collections by secretaries and marshals of insular courts: 

San Juan — 

Fees and fines of secretary 17,046.79 

Fees of marshal 1,356.77 

Ponce — 

Fees and fines of secretary 13,167.23 

Fees of marshal 1,793.66 

Mayaguez — 

Fees and fines of secretary 10,466.32 

Fees of marshal 2,270.15 

Humacao — 

Fees and fines of secretary 11,677.55 

Fees of marshal 1,753.98 

Arecibo — 

Fees and fines of secretary 8,065.89 

Fees of marshal 1,451.74 

Guayama — 

Fees and fines of secretary 8,659.01 

Fees of marshal 779.14 



BEPOBT OF THE GOVERNOB OF PORTO RICO. 288 

Collections by secretaries and marshals of insular courts — Ck>ntinued. 

Aguadilla — 

Fees and fines of secretary $1,317.30 

Fees of marshal 643.08 

Afiasco — Fees and fines of secretary 281.32 

Total ■_ 183, 729. 93 

Collections of harbor fees by captains of the i)ort : 

At San Juan 26,324.21 

At Ponce 6, 060. 55 

At Mayaguez 3,400.96 

Total 34, 785. 72 

Collections by the treasurer of Porto Rico: 

Interest on loans to municipalities 4. 687. 37 

Interest on loans to school boards 1,156.96 

Sundries 2.48 

Total 5, 846. 81 

Collections by the clerk of the United States district 

court, fees and fines 3,217.50 

Collections by collectors of internal revenue: 

Rents on insular property 1,075.39 

Imposts on mines ; 631.01 

Sales of confiscated property 231.40 

Interest on property redeemed that has been sold 

for taxes 139.67 

Judicial fines 86. 75 

Deposits forfeited 35. 72 

Interest on property attached 32.05 

Sale of law books .50 

Total 2, 232. 49 

Miscellaneous collections : 

Interest on loans to municipalities and school boards 
erroneously deposited in repayments and trans- 
ferred to miscellaneous receipts 5, 730. 77 

Sale of needlework. Girls' Charity School 456. 45 

Pay patients, insane asylum, fiscal year 1903-04„. 349.00 
Secretary of Porto Rico, sale of machinery, bureau 

of printing and supplies 138. 00 

Fees for examination of lawyers 35. 00 

Sale of cocoanuts. Boys' Charity School 26.00 

Fees collected by registrars of property 14. 00 

Sale of law books by attorney-general 10. 00 

Total 6, 759. 22 

Total miscellaneous receipts 258,051.77 

Exhibit B. — Schedule No, 4, 

Insular revenue receiptSt repayments to appropriations, for the fiscal year end- 
ing June 30, 1901. 

Repayments made by various ofllcers to appropriations: 

Disbursing oflicer of Porto Rico to various appro- 
priations $111,256.07 

Treasurer of Porto Rico for repayment of loans 
to municipalities and school boards «82, 715. 05 

Secretary and treasurer University of Porto Rico 
to University fund 4,299.52 



^ This repayment stands on the books at $88,445.82, and has been reduced by 
$5,730.77 on account of a transfer of that amount to miscellaneous receipts. 



284 BEPOBT OF THE GOTBBNOB OF POBTO BICO. 

Repayments made by various officers to appropria- 
tions— Continued. 

Marshal of the United States district court, as 

disbursing officer, to various appropriations |d76. 65 

Ck)mmissloner of education to various appropria- 
tions 118. 44 

Director of health, charities, and correction to 
subsistence, blind asylum, for reimbursement 106.00 

Treasurer of Porto Rico to " sale of property for 
delinquent taxes" 56.00 

Total $199. 525. 73 

Repayments of the nature of miscellaneous receipts 
made by various officers to appropriations: 

Secretary of Porto Rico, sales of bureau of print- 
ing and supplies to departments 6,025.96 

Supervisor of charities, pay patients, insane asy- 
lum 5, 694. 50 

Department of education, common school equip- 
ment, sale of school supplies 1, 775. 63 

Porto Rico commercial agency in the United 

States, sale of coffee 1,612.75 

Commissioner of the interior, motor vehicle 

licenses 1,445.00 

Former disbursing officer, superior board of 
health 600. 00 

Secretary and treasurer. University of Porto Rico, 
sale of farm products 342.55 

Department of Justice, rent of municipal court 

building 300.00 

Superintendent of agricultural experiment sta- 
tion at Mayaguez, sale of sisal plants 16.00 

Total . 17, 812. 29 

Total repayments 217,338.02 

Exhibit B. — Schedule No. 5. 

Trust fund receipts^ taxes collected for municipalities hy the insular govern- 
ment fpr the fiscal pear ending June SO^ 1907, 

Municipal property tax : 

General fund $694,119.96 

School fund 193,811.50 

Road fund 75,879.32 

School tax 78,444.87 

Municipal bond redemption tax : 

San Juan 60.006.18 

Mayaguez 43, 836. 46 

Ponce 1 27, 101. 97 

Arecibo 17, 843. 84 

Redemption certificates of indebtedness 16, 883. 54 

Taxes, improperly collected, to be repaid 3, 906. 17 

Special improvement tax, Arroyo 2,836.36 

Teachers' pension fund 2,344.59 

Special cemetery tax, Comerio 920.71 

Total 1, 217, 934. 46 



BEPOBX OF THE OOVEBNOB OF POBTO BIOO. 



386 



Exhibit B. — Schedule No. 6, 
Trust fund receipts, miscellaneoua, for the fiscal year ending June SO, 1907, 



Cash bond deposits 

School building fund transfer 

Transfers to the University fund and receipts from the sale of farm 

products 

Payments by school boards for schoool extension in Porto Rico 

Repayments 

Payments by distillery owners toward salaries of treasury agents— 

Outstanding liabilities 

Fees for examination of pharmacists 

Fees for examination by board of medical examiners 

Ck)ntrlbutions for building Ponce-Pefiuelas road 

Establishment and maintenance of industrial schools, sale of prod- 
ucts 

Fees for examination by board of dental examiners 

Industrial fund. Girls' Charity School, transfer from governor's 

fund 

Sundries 



$135, 960. 00 
80,000.00 

20, 353. 62 

14, 198. 51 

10, 338. 70 

2,500.00 

1, 050. 88 

1, 012. 50 

529.30 

500.00 

211.29 
75.00 

50.00 
.91 

Total 266, 770. 71 

ESxHiBiT B. — Schedule No, 7. 

Insular revenue expenditures, legislative, for the fiscal year ending June SO, 
1901, on account of the fiscal years 1906-7, 1905-6, and 1901^-5, 



Item. 



Exeeotiye oooncll: 

Salaries , 

EngroBsioK and enrolling. 
Contingent expenses— 

Lesislativa printing. . 

Inddentalfl , 



Total, executive council. 



House of delegates: 

Salaries « 

Temporary employees 

Contingent expenses- 
Purchase of law books for library, etc. 

Legislative printing 

Incidentals 

Mileage of members 



Total, house of delegates . . 

Printing and publication of laws. . . 

Total legislative expenditures . 



On account of appropria- 
tions for— 


Total ex- 
penditures 
ouring fiscal 
year 1006-7. 


Fiscal year 
1905-7. 


Fiscal years 

1905-6 and 

1004-6. 


t23,008.22 
2,482.32 

028.03 
822.05 




123,003.22 
2,463.32 




$1,030.00 
49.36 


1,067.03 
871.41 


27,216.62 


1,08a 36 


28,304.88 


19,000.01 
4,242. 50 

150.50 
874.60 

8na4i 

686.35 


120.00 


10,210.01 
4,242.60 


6.00 


166.60 
874.60 




808.41 




686.35 






26,871.36 


126.00 


25,097.36 


078.80 




078.80 






64,066.68 


1,214.36 


55,281.04 



286 



REPORT OF THE GOVERNOR OF PORTO RICO. 



Exhibit B. — Schedule No. 8. 

Insular revenue expenditures, executive, for the fiscal year ending June SO^ 1907, 
on account of the fiscal years 1906-7, 1905-6, and 190J^-5, 



Item. 



OfBoe of the goyemor: 

Salaries , 

Contingent expenses. 



Total, ofBoe of the governor. 



Office of the secretary: 

Salaries 

Contingent expenses— 

Inadentals 

Postage 

Bureairof printing and supplies- 
Salaries 

Contingent expenses 



Total, office of the secretary. 



Office of the attorney-general : 

Salaries 

Contingent expenses— 

Inddentals 

Purchase of law books 

Printing briefs, rulings, and decisions. 

Total, office of the attorney-general. 



Office of the treasurer: 

Salaries, office of.the treasurer 

Salaries, collectors and deputy collectors of internal rev- 
enue 

Contingent expenses— 

Inddentals 

Postage 

Traveling exi)en8es, bureau of accounts 

Traveling expenses, bureau of municipal finance 

Traveling expenses, internal revenue agents 

Care of horses, internal revenue agents 

Compensation for preparing maps, tax rolls, etc 

Office rent, collectors and deputy collectors of inter- 
nal revenue 



Total, office of the treasurer. 



Office of the auditor: 

Salaries 

Contingent expenses- 
Incidentals 

Postage 

Blank forms 

Inspection and traveling expenses. 

Total, office of the auditor . . . 



Office commissioner of the interior: 

Salaries 

Contin^pent expenses- 
Incidentals 

Traveling expenses 



Total, office of the commissioner. 



Construction, maintenance, and repair of public roads 

and bridges 

Location, survey, and classification of public roads and 

lands 

Maintenance and repair of public buildings- 
Care of buildings 

Water for buildings 

Electric light for buildings 

Expenses, executive mansion 



Bureau of insular telegraph- 
Salaries 

Contingent expenses 



Total, bureau of insular telegraph . 



On account of approprlar 
tions for— 



Fiscal year 
1906-7. 



Fiscal years 

190fr^and 

1904^. 



111,600.01 
1,158.12 



12,758.13 



25,751.99 

1,361.06 
250.00 

2,912.49 
28,944.19 



59,219.75 



21, 19a 55 

1,613.56 

785.00 

14.50 



23,603.61 



101,727. 13 

57,234.67 

5,425.45 
5,392.44 
2,334.06 
596.52 
11,412.06 
7,999.93 
4,409.85 

499. 96 



196,972.09 



I 



26,519.35 

751.94 
275.00 
252.35 
342.43 



28,141.07 



38,178.67 

3,484.70 
6,499.83 



48,163.20 



250,745.24 

5,000.00 

20,360.05 

12,887.05 

7,458.13 

12,327.78 



41,101.25 
10,844.17 



61,945.42 



S119.51 



119.51 



Total ex- 
penditures 
durtng fiscal 
year 1906-7. 



93.28 



v,«54U. 96 



3,434.24 



2,082.74 



2,082.74 



1,361.94 



49.80 



10.00 



1,421.74 



5.05 

iei.'os 



166.13 




202.04 



30,920.^ 



1,463.85 

897.37 

25.22 

2,300.14 



028.50 



928.59 



$11,600.01 
1,277.63 



12,877-64 



25,751.99 

1,454.36 
250.00 

2,91Z48 
32,285.15 



62,653.99 



21,190l55 

3,606.30 

785.00 

14.50 



25,688.35 



101,727.13 

57,234.67 

6,787.39 
5,392.44 
2,334.06 
596.52 
11,412.08 
7,989.73 
4,409.85 

509.96 



196,303.83 



26,519.35 

756.90 
276.00 
413.43 
342.43 



28,307.20 



38,178.67 

3,671.25 
6,515.31 



48,365.24 



290,665.96 

5,000.00 

21,824.80 

13,784.42 

7,483.35 

14,627.92 



41,101.25 
11,772.76 



52,874.01 



BEPOBT OF THE OOVEBNOB OP POETO BICO. 



287 



Insular revenue expenditures, executive, for the fiscal year ending June SO, 1907, 
on account of the fiscal years 1906-7, 1905-6, and 1904-5 — Ctontlnu^. 





On account of appropria- 
tions for— 


Total ex- 
penditures 
during fiscal 
year lOOft-7. 


Item. 


Fiscal year 
1006-7. 

$15,704.45 


Fiscal years 

1005-6 and 

1004-5. 


Office commissioner of the interior— Contlnned. 

MiBceilaneous expenditures imder direction of commis- 
sioner of the interior- 
Extension of insular telesraDh system 




S15.704.46 








Work on the insular road»— 

Completion of various roads 


37,026.52 
1,023.00 
4,277.84 
1,874.06 

754.82 




37,026.52 


Construction of the Cataflo-Pueblo Viejo road . . 




1,023.00 


Construction of various roads 




4,277.84 


Survey of insular roads 




1,874.06 


Survev of lands belonging to The People of 
Porto Rico 




75482 








Total insular roads 


45,856l24 




45.856.24 








Construction and repair of buildings- 
Repairing military barracks at Ponce 


108.81 

13,405.30 

360.55 

2U3.60 

10,186.27 

3.74 

127.99 

7,000.00 

800.00 

735.40 

152.06 

10. OQ 

3,412.26 

55430 




108. 81 


Construclion of jail at Arecibo 




. 13,405.30 


Construction of reform school buildings 




360.55 


Purchase of building, district court oY Arecibo, 
and reiMiir? to «ame 




208.60 


Erection of a second story on the penitentiary. . . 
Grant of land to school board of San Juan 




10,186.27 




3.74 


InstalUng district court and insular police in In- 
fantry oarracks. Mayamiez 




127.00 


Repairs to military barracks, Mayaguez, Cor Jail 
puiposes 




7,000.00 


Repair of buildings and construction of a ceme- 
tery on Cabras island 




800.00 


EstaDliahing a jail in the island of Vieques 

Extension of Arecibo jail 




735.40 




152.08 


Relief of the municii>ality of Aguas Buenas 

Extending the Intendencla building 




10.00 




3,412.26 


Repairing and refurnishing United States dis- 
district court rooms, San Juan, Ponoe and 
Mayagues 




55430 








Total, repair of "hnildlng« 


37,240.30 




37,240.30 


% 






Construction and repairs of docks and piers— 

liinor repairs to dock at San Juan 


1,366.44 
1,136.29 

1,367.58 
436.42 

766.42 
373.45 




1,866.44 


Repair of the sovemment pier at Ponoe 




1,136.29 


Repaiilng the passenger and freight piers at 
MavAimez.. 




1,367.58 


Construction of canal at Boca VleJa 




436.42 


Preparation of plans and construction of landing 
iitai?P4 at San Juan 




766.42 


H^pMrs to the landing pfei* At Catafio ... 




373.45 








Total. npnft.ini of dnnlM And ninrii , . - . . . 


5,446.60 




6,446.60 








Total, department of the interior 


522,144.36 


S36, 737.08 


558,882.20 






Offlne commissioner of education: 

Salaiie* . . ... , , . - t - - - 


26,177.06 

4,275.73 
1,800.00 




26, 177.06 


Contingent expenses— 

Inddentals 


3.00 


4,278.73 


Postage 


1,800.00 








Total, offire of cnTnmi"«lonflf 


32,252.79 


8.00 


32,255.70 






Public schools- 
Salaries, superintendents of schools 


23,147.21 

8,503.30 

434,174.64 

10,105.82 

5,404.61 
40,028.67 

2,078.14 
33,005.60 

1,062.04 




23,147.21 


Contingent expenses, superintendents of schools 

SalAriAfl, nommnn snhnoffl 


66!26' 

2.00 


8,503.30 
434,230.80 


Contintmnt exTX^nsfis. common schools 


10,106.72 


Common school eoulDment 


5,404.61 


flAlArifis. hiirh and irraded schools 




40,028.67 


Contingent expenses, high and graded schools 

Text-books and school suDDlies 




2,078.14 





33,096.60 
1,101.95 

559.679.18 


Transportation, text-books, and school supplies 


30.01 


Total. Dublic schools 


550,581.02 


96.16 




— — — . 


Funds for the University of Porto Rico 


19, 455. 33 


330. 15 i 10,785.48 



388 



BBPOBT OF THE GOVEBNOB OF FOBTO BICO. 



Insular revenue eafpenditures, eweeutive, for the fiscal year ending June SO, 1907 ^ 
an account of the fiscal years 1906-7, 1906-6, and 190^-5 — CJontinued. 



Item. 



Office commissioner of ediicatIon--€ontlnued. 
Medhanical schools— 

Salaries, mechanical schools 

Expense of mechanical b<^oo1s 

Contingent expenses. Ban Juan Hechanlcal Sdiool. . . 

Contingent expenses. Ponce Mechanical School 

Contingent exi>ense8. Mayaguez Mechanical School. 

Contingent expenses, mechanical schools, rent of 

bullmngs, San Juan and Mayaguec 

Total, mechanical schools 

Support of deserving students— 

Instruotion and training of vouz)e men and women 

from Porto Rico in the United States 

Technical education of Porto Rican students in the 

United States 

Education of young men and women in the insular 

normal school 

Total, support of deserving students 

Misoellaneous educational expenditures- 
Library and museum, department of education 

Payment of salaries of employee detailed to the 

Jamestown Exposition 

Misoellaneous expenses, Jamestown exhibit 

Total, misoellaneous educational expenditures... 

Total, department of education 

Office of health, charities, and correction: 
Office of director- 
Salaries 

Contingent expenses- 
Supplies and equipment for laboratory 

Incidentals 

TraveUng expenses 

Transportation of prisoners 

Printing 

Rent of quarantine station 

Supplies, quarantine station 

Supplies, vaccine station 

Cattle, vaccine station 

Total, office of director 

Charitable institutions- 
Leper colony- 
Salaries 

Contingent expenses- 
Subsistence 

Clothing 

Blind asylum— 

' Salaries 

Contingent expenses- 
Subsistence 

Clothing. 

Insane asylum- 
Salaries 

Contingent exx>enses— 

Subsistence 

Clothing 

Giris Charity School- 
Salaries 

Contingent expenses— 

Snbslstenoe 

aothlng 



On account of appropria- 
tions for— 


Total ex- 
penditures 
during fiscal 
year 1906-7. 


Fiscal year 
1906-7. 


Fiscal years 

1906-6 and 

1904-6. 


Sll,616.20 

800.82 

2,629.10 

354.91 

1,270.16 

2,340.01 




$11,616.29 




899.82 


$2.80 
7.50 


2,631.90 

362.41 

1,270.16 




2.340.01 






19,119.29 


10.30 


19,129.68 


9,600.01 
5,000.00 
5,082.22 




9,6oaoi 




5,000.00 


38.83 


5,12L05 


19,682.23 


38.83 


19,721.06 


419.88 

338.88 
171.39 


19.07 


438.05 
338.88 




171.89 






930.16 


19.07 


049.22 


651,020.81 


499.60 


651,520.41 


32,017.46 

4,536u64 

2,482.10 

1,629.47 

665.64 

369.40 

3oaoo 

144.62 
274.16 
106.00 




32,017.45 


&60 
6.81 


4,541.14 
2,488.91 
1,629.47 


6.06 
16&86 


671.64 
636.32 
300.00 




144.62 




274.16 




106.00 






42,624.64 


186.17 


42,709.71 


3,215.33 

2,331.50 
1,760.83 




3,215.33 




2,331.50 




1,75.830 






7,297.66 




7,297.66 






7,322.83 

4,933.02 
2,008.71 




7.322.83 




4,933.02 


13.26 


2,02L96 


14,264.66 


13.26 


14,277.81 


13,488.33 

16,642.64 
7,852.78 




13,488.33 
16,542.54 




23.00 


7,875 78 


37,883.66 


23.00 


37,906l66 


7,881.98 

6,774.29 
2,261.02 




7,881.98 
6,774.29 






2,261.02 




16,917.29 




16,917.29 







REPORT OF THE GOVERNOR OP PORTO RICO. 



289 



Insular revenue expenditures, executive, for the fiscal year ending June SO, 1907, 
on account of the fiscal years 1906-7, 1905-6, and 1904-6— Contiuued. 



Itam. 



OiBoe of health, charities, and correction— Continued. 
Charitable inatitutiona— Continued. 
Boys' Charity School- 
Salaries 

Contingent expoiaes— 

Subsistence 

Clothing 

Total, charitable Institutions 

Fbnal institutions- 
Penitentiary— 

Salaries 

Contingent expenses- 
Food 

Clothing 

Saving fund 

Purchase of raw material 

Incidentals 

San Juan Jail- 
Salaries 

Contingent expensea— 

Food for prisoners 

Rent of Jail 

Lighting 

Incidentals 

Ponce JaU— 

Salaries 

Contingent expenses: 

Food for prisoners 

Lighting 

Incidentals 

Mayaguez Jail- 
Salaries , 

Contingent expenses- 
Food for prisoners , 

Rent of Jail 

Lighting 

Incidentals , 

Humacao Jail- 
Salaries , 

Contingent expenses- 
Food for prisoners 

Rent of Jail 

Lighting 

Incidentals 

Arecibo Jail- 
Salaries 

Contingent expenses- 
Food for prisoners 

Lighting 

Incidentals 

^ Oua/ama Jail- 
Salaries 

Contingent expenses — 

Food for prisoners 

Rent of Jail 

Incidentals 



On account of appropria- 
tions for— 



Fiscal year 
1906-7. 



Fiscal years 

1906-6 and 

1904-JS. 



112, 755. £0 

10,679.86 
7,380.85 



30,716.21 



107,079.37 



15,40167 
26,370.83 

D, Wn. V4 

2,490.29 

732.32 

5,163.74 



57,235l70 



8,009.67 

10,266.13 

110.00 

10.10 

912.00 



19,307.90 



6,106.00 

7,465.25 
284.76 
471.44 



14,819.45 



5,897.00 

3,861.58 
720.00 
197.27 
446.56 



11,122.41 



5,08166 

5,774.01 

720.00 

90.77 

474.51 



12,142.95 



5,080.00 

3,510.77 

34.88 

791. 12 



9,4ia77 



2,940.00 

4,875l12 
360.00 
413.53 



8.688.65 



Total ex- 
penditures 
ouring fiscal 
year 1906-7. 



$36.25 



95.00 
'32.'87 



127.87 



46.94 



46.94 



112,755.50 

10,579.86 
7,380.85 



30,716.21 



107, 115. 62 



15,493.67 

26,465.83 

2,523.16 

732.32 

5,16174 



57,36166 



8,009.67 

10,266.13 

110.00 

10.10 

912.00 



19,307.90 



6,108.00 

7,455125 
284.76 
471.44 



14,319.45 



5,897.00 

3,861.58 
720.00 
197.27 
44a 56 



11,122.41 



5,08166 

5,774.01 

720.00 

90.77 

474. 51 



12,142.05 



5,080.00 

3,557.71 

34.88 

791.12 



9,46171 



2,940.00 

4,875.12 
360.00 
41153 



8,588.65 



21102— S. Doc. 02, 60-1- 



-19 



290 



BEPOBT OP THE GOVEBNOB OF POBTO BICO 



Insular revenue expenditures, executive, far the fiscal year ending June 80 1 1907 1 
on account of the fiscal years 1900-1, 1905-6, and iPO^-^— Oontlntied. 



Item. 



Office of health, cbaritlee, and correction— Continued. 
Penal institutions— Continued. 
AguadlllaJaU— 

Salaries 

Contingent expenses- 
Food for prisoners 

Rent of Jail 

Incidentals 



On Bttx>unt of appropria- 
tions for— 



Fiscal year 
1906-7. 



Total, penal Institutions. 



correction. 

Insular police: 

Salaries 

Contingent expenses- 
Transportation 

Stabling , 

Rent oiquarters. . . 

Postage 

Incidentals 



Total, department of health, charities, and 
tloQ 



Total, insular police. 



ICalntenance of prisoners In municipal Jails 

Expenses of election In Porto Rico 

Maintenance of a commercial agency in the United States. 

Porto Rico Anemia Commission 

Porto Rico Code Commission 



Government of the island of Culebra: 

Salaries 

Contingent expenses 



Total, government of the island of Culebra. 

Insular library and museum of Porto Rico: 

Salaries 

Contingent expenses 



Total, insular library and museum of Porto Rico. 



12,040.00 

2,273.08 
720.00 
206.86 



0,229.78 



Fiscal years 

1906-6 and 

1904^ 



188,868.70 



287,967.61 



374,609.97 

16,867.17 
6,366.65 
8,049.62 
1,300.00 
7,767.46 



414,460.87 



0,713.44 
42,640.60 

6,473.67 
44,077.88 

6,786.76 



1,016.00 
242.10 



1,267.10 



1,362.60 
1,173.06 



2,636.66 



8174.81 



896.23 



20.00 

134.88 

573.08 

40.00 



427.61 



1,195.67 



8.25 



7.40 



Total ex- 
penditures 
aoilng fiscal 
year 1006-7. 



7.40 



82,040.00 

3,273.03 
780.00 
205.86 



6,220.78 



188,688.61 



288,363.84 



374,620.07 

16,502.05 
6,929.73 
8,080.62 
1,300.00 
8,105.07 



415,646.44 



0,713.44 
42,548.75 

6,473.57 
44,077.88 

5,786.75 



1,015.00 
242.10 



1,267.10 



1,362.60 
1,180.46 



2,512.06 



RECAPITULATION. 



Office of the governor 

Office of the secretary , 

Office of the attorney-general , 

Office of the treasurer 

Office of the auditor 

Department of the interior , 

Department of education , 

Department of health, charities, and correction , 

Insular police , 

Maintenance of prisoners in municipal Jails 

Expenses of election in Porto Rico , 

Mfuntenance of a commercial agency in the United States 

Porto Rico Anemia Conunission 

Porto Rico Code Commission 

Government of the island of Culebra 

Insular library and museum of Porto Rico 

Total executive expenditures 



812,758. 

60,210. 

23,603. 

106,972. 

28, 141. 

522,144. 

651,020. 

287,967. 

414,460. 

9,713. 

42,540. 

6,473. 

44,077. 

5,786. 

1,257. 

2,535. 



13 
75 
61 
00 
07 
36 
81 
61 
87 
44 
60 
57 
88 
75 
10 
56 



2,306,663.10 



8110.51 

3,43124 

2,082.74 

1,421.74 

166.18 

36,737.08 

490.60 

306.23 

1,105.57 



&25 



7.40 



46,060.34 



812,877.64 

62,653.90 

25,686.35 

108, 303. § 

28,307.20 

568,882l20 

651,520.41 

288,363.84 

415,646.44 

0,713.44 

42,548.75 

6,473.57 

44,077.88 

5,788.75 

1,257.10 

2,542.96 



2,354,732.44 



BEPOBT OF THE GOVEBNOB OP POBTO BICO. 



291 



Exhibit B. — Schedule No, 9. 

Insular revenue expenditures, judicial, for the fiscal year eroding June SO, 1907, 
on account of the fiscal years 190^7, 1905-6, and 1904-^. 



Item. 



United States district court: 

Salaries, United States district court 

Contingent expenses — 

Traveling expenses of marshals 

Traveling expenses of the court 

Expenses, marshal's office 

Inadentals of the Judge's ofKce 

Fees and mileage of witnesses, United States district 

court 

Fees and mileage of Jurors, United States district court . . 
Fees of United States commissionexB 

Total, United States district court 

Insular courts: 
SaUries— 

Supreme court of Porto Rico 

District court of San Juan 

District court of Ponce 

District court of Mayaguez 

District court of Arecibo 

District court of Humacao 

District court of Guayama 

District court of Aguadilla 

ICunlcipal courts 

Total, salaries insular courts 

Contingent expenses- 
Incidentals— 

Supreme court 

District courts 

Municipal courts 

Miscellaneous items, insular courts- 
Rent of court-houses, district courts 

Rent of court-houses, municipal courts 

Traveling expenses. Judges and flscals 

Traveling expenses, municipal Judges. 

Care of horses. 

Traveling expenses of marshals 

Autopsies 

Expenses of death sentences 

Fees of witnesses, insular courts. 

Fees of Jurors and incidental expenses of Juryprocedure 

Publication of decisions of supreme court of Forto Rico 

and United States district court for the district of 

Porto Rico. 

Law libraries for district courts 

Total, insular oourtSL 

Registrars of property: 

Salaries 

Contingent expenses- 
Rent of offices. 

Incidentals 

Total, registrars of property 

Total Judicial expenditures 



On account of appropria^ 
tions for— 



Fiscal year 
1906-7. 



129,067.78 

470.29 

745.00 

1,005.79 

110.66 

846.97 

4,174.90 

337.70 



36,868.48 



21,480.00 
15,692.00 
15,494.67 
13,770.00 
14,102.94 
13,560.00 
13,560.00 
68,377.19 



215,936l78 



2,176.97 
4,279.92 
1,934.98 



2,040.00 

4,189.50 

1,476.56 

2,067.72 

5,946.16 

502.25 

19a OO 

382.15 

16,913.31 

11,87&81 



4,098.91 

O, uOl. OO 



277,384.60 



35,902.40 

2, 13a 00 
1,438.79 



39,471.19 



353,724.27 



Fiscal years 

1905-6 and 

1904-5. 



Total ex- 

penditures 

during fiscal 

yearT906-7. 



S15.60 



483.88 



32.15 



631.63 



90.00 



3a 00 



138.80 



258.89 



2,006.98 
19.86 



9a 00 



24.75 
2a 00 



5a75 



2,560.23 



20.44 



6.35 



26.79 



3,118.65 



829,103.38 

47a 29 

746.09 

1,579.67 

lia66 

846^97 

4,174.30 

369.86 



37,400.11 



39,809.98 
2l,67a0O 
16,602.00 
15,494.67 
13, 77a 00 
14,132.94 
13,560.00 
13,660.00 
68,516.06 



216,195.67 



2,176.97 
6,375.90 
1.954.84 



2,040.00 
4,279.50 
1,476.56 
2,057.73 
5,946. 16 
527.00 

2iaoo 

382.15 
16,964.06 
11,87&81 



4,098.91 
3,381.58 



279,944.83 



35,922.84 

2, 13a 00 
1,446.14 



30,407.98 



356,842.92 



292 



REPORT OF THE GOVBBNOB OF POBTO BICO. 



Exhibit B — Schedule No. 10. 

Insular revenue expenditures, miscellaneous, for the fiscal year ending June SO, 
1901, on account of the fiscal years 1906-7, 1905-6, and 1904r-5. 



Item. 



KisoeUaneouB expenditures sabject to the approyal of the 

governor 

Repayment of Judgment against the late dlputaddn provin- 



let' 



ProTiding a list of electors 

Expenses pertaining to the issuance of insular government 

bonds 

Adjusting claims against the late diputad^n provincial and 

boards of prison control 

Repayment of Insular taxes improperlv collected 

Puidiase of coffee to be sold in the United States 

Purchase of paintings of Theodore Roosevelt and Beelcman 

Winthrop 

Teachers' pension fund 

Collection of historical data of Porto Rico 

Relief of the grandchildren of Ramdn Baldorioty de Castro. . . 

Agricultural development in Porto Rico 

Loan to the municipality of Comerlo 

Expenses of inauguration of Hon. R. H. Post 

Belief of Pedro de Castro 

Extra compensation for F. J. Amy 

Suppression of anemia in Porto Rico 

Repayment of insular bond redemption tax improperly 

collected 

Relief of Susan R. Howe 

Adjudication of the claim of Hon. Federloo Degetau 

Refund of revoked liquor license 

Payment of expenses advertising sale of property— account 

of delinquent taxes 

Repayment of excess interest on loans to municipalities 



Total. 



On aooonnt of appropria- 
tions for— 



Fiscal year 
1906-7. 



16,680.42 

7,066.18 
2,042.94 

11,077.64 

6,904.10 
l,068.a0 
1,208.43 

1,200.00 

1,143.00 

1,100.00 

880.56 

876.17 

76a 00 

32&35 

174.76 

26.00 

2a 00 

19.50 
2a 00 

2a 00 

2.13 



40.79 



Fiscal years 

1906-6 and 

1904-6. 



42,760.65 



8624.85 



02.28 



316.06 



1,083.21 



Total ex- 
penditures 
during fiscal 
yearT906-7. 



16,814.27 

7,06a 18 
2,042.24 

11,077.64 

6,904. 10 
2,0Sa58 
1,293.43 

i,2oaoo 

1,143.09 

1,100.00 

930.56 

87a 17 

Tsaoo 

32a 35 

174.76 

26.00 

2a 00 

19.50 

2a 00 

20.00 
2.13 

3ia08 
4a 79 



43,802.86 



ESxHiBiT B — Schedule No. 11. 

Trust fund expenditures, payments to municipalities of taxes collected for them 
by the insular government, for the fiscal year ending June SO, 1907, on ac- 
count of the fiscal years 1906-7, 1905-6, and 1904-5. 



Item. 



Hunicipal property 
OeneraJ fund... 



tax: 



School fund 

Road fund 

School tax 

Municipal bond redemption tax: 

San Juan 

MajTBgues 

Ponce 

Arecibo 

Repayment of taxes improperly collected 

Repayment of munidpai fines improperly collected. 

Total 



On aooonnt of ajiproprla- 
tions f or— 



Fiscal year 
1906-7. 



1674,033.86 

188,20a81 

73,645.29 

79,032.91 

60,647.23 
43,611.06 
27, 82a 18 
17,763.68 
3,30ai7 



1,168,067.18 



Fiscal years 

1906-6 and 

1904^. 



824,704.31 
6,878.37 
7,687.64 



281.23 
5a 25 



39,601.70 



Total ex- 
penditures 
during fiscal 
yearl906-7. 



8608, 738. 17 

195,065.18 

81,332.83 

79,032.91 

60,647.23 
43,611.05 
27,'82ai8 
17,768.68 
3,581.40 
5a 25 



1,207,66a 88 



r 



REPORT OP THE GOVEBNOB OP POBTO BICO. 



298 



Exhibit B. — Schedule No. 12. 
Trust fund expenditures y miscellaneous ^ for the fiscal year ending June SO, 1907. 



Item. 



Under superrision of commisdoner of the Interior: 

Voluntary payments for repairs to Cagnas bridge 

Fonoe-Penuelas road 

Voluntary payments for the oonstniotlon of Cialitos River bridge 
Volnntary payments for oonstraction of Ponoe-Pefiuelas road 



Constractlon and repair of coimtry roads bi Porto Rioo 

Bayamdn-Comeno 

Road construction in Vieques 

Barroft-Barrana uitas 

Jayuya-Alto de la Bandera 

Catafio-Rio Fledras 

Adjunta»-Lare8 



Insular bond fund for road construction: 

Comerio-Barranqultas 

Bayamdn^Comeno 

TruJilloAlto 

Fajardo-Naguabo 

Catafio-Pueblo Vie jo 

Lares-Adjuntas 

Consomo-lCarioao 

Yauco 

Pefiuelas-Ponoe 

Ciales-Juana Diaz 

Reves Catdlico-Vega Alta 

ddra^Las Cruoes 

Caguas-Aguas Buenas 

Adjuntas Cut-off 

Barros-Barranquitas 

Jayuva-Alto de la Bandera 

Salaries, auxiliary technical force 

Traveling expenses, auxiliary technical force and field force 
Purchase of machinery and supplies for road construction. 



Under supervision of commissioner of education: 

Universitv fund 

School extension in Porto Rico— 

General fund , 

Erection of schoolhouso in Bayamdn 

Erection of portable school buildings 

Erection of schoolhouso in Santa Isabel 

Installation of public schools, Mayagues military hospital 

Addition to I/ares graded school 

Toa Baja sohoolhouse 

Repairs and extension of school buildings, Bayamdn 

Repairs and school equipment, San Francisco barracks 



Under supervision of auditor: 

Cash Dond deposits 

Redemption certificates of indebtedness 

Six months' interest on bond Issue due and paid June 30, 1007 

Treasury agents, salaries 

Teacherr pension fund 

Hospital for women and children, San Juan 

Spedal deposits to credit of various Individuals 

Porto Rican Benevolent Society, Ponce Industrial School 

Board of dental examiners 

Outstanding liabilities, excess sale property by collectors of Internal revenue 



Under supervision of director of health, charities and correction: 

Expenses of examinations for pharmaceutical certificates 

Expenses of examinations for medical certificates 

Total miscellaneous expenditures 



Total ex- 
penditures 

during 

fiscal year 

1006-7. 



$1,297.46 

602.10 

209.20 

94fi0 



2,203.26 



6,996.38 
4,39&42 
2,628.83 
2,171.47 
717.61 
466.86 



16,277.06 



482.67 

1,666.74 

360.60 

631.67 

112.00 

480.17 

41&66 

683.80 

3,429.72 

601.08 

46.67 

264.38 

340.82 

7.00 

1,226.72 

1,40&86 

666.68 

102.14 

1,744.68 



14,668.92. 



12,200.34 

7,007.66 
6,634.23 
6,097.75 
2,643.00 
1,824.12 

i,ooaoo 

1,000.00 

073.06 

4&80 



30,02a 76 



iio,2oaoo 

24,067.80 

2o,ooaoo 
2,6oaoo 

1,65&06 

i,ioaoo 

047.16 

776.00 

64.88 

61.24 



162, 174. 21 



067.60 
507.70 



1,406.20 



235,92&31 



294 



BEPOBT OF THE QOVEBKOR OF POBTO BICO. 



Exhibit C. 

Loans of the insular government to the municipalities of the island, under act 
of the legislative assembly approved March 10, 1904. 



Municipality. 



Ponce 

Lares 

Adjiintas 

Ajbonito 

MayaKuez 

Aguaoilla 

Yauoo 

JuanaDlas 

San Sebastian.. 

A.guada 

BayamOn 

AguasBuenas.. 

Naguabo 

Sabana Grande. 

Rinoon 

Coamo 

Patlllaa 

Fajardo 

VegaBaJa 

ToaBaja 

Comeilo 

VegaAlta 

Cabo Rojo 

Aftaaco 

Humacao 

Manatl 

liarlcao 

San Lorenzo... 

Lajaa 

Ciales 

Yabocoa 

MoroYls ^.. 

Banoa 

ToaAlta 



Amount of 

loans July 1, 

1906. 



120,844.77 
12,000.00 
11,893. 18 
10,000.00 
9,660.37 
9, £02.62 
7,084.62 
6,000.00 
5,029.39 
4,000.00 
3,829.38 
2,677. 73 
2,372.09 
2,183.35 
2,096.05 
2,000.00 
2,000.00 
1,672.87 
1,671.27 
1,500.00 
1,493.05 
749.07 



New loans 
during year. 



$1,400.00 
2,0Qa00 



10,000.00 



2,700.00 
5,000.00 



ii,ooaoo 

4,000.00 



Cidia. 
Guayanllla. 
Arroyo 



12,000.00 
10,000.00 
7,153.34 
7,000.00 
7,000.00 
6,000.00 
6,000.00 
5,000.00 
4,000.00 
4,000.00 
3,000.00 
3,000.00 
2,814.29 
2,750.00 
2,000.00 
2,000.00 



Total. 



120,168.76 119,817.63 



Amount re- 
paid during 
year. 



Amount of 

loans June 

30,1907. 



•6,844.77 

2,400.00 

1,226.46 

1,000.00 

2,469.37 

2,702.62 

2,37a ?2 

3,000.00 

7,029.39 

800.00 

5,828.13 

3,077.73 

572.09 

725.65 

509.94 

3,500.00 

400.00 

551.87 

47L27 

150.00 

493.05 

249.07 




2,500.00 

2,000.00 

500.00 

62L06 

600.00 



500.00 



60,484.86 



114,000.00 
9,600.00 

10,666.67 
9,000,00 
8,600.00 
8,800.00 
4,706.90 
3,000.00 
8,000.00 
3,200.00 
70L25 
4,500.00 
1,800.00 
1,467.70 
1,566.11 
9,500.00 
5,600.00 
1,12L00 
1,200.00 
1,350.00 
1,000.00 
500.00 

12,000.00 
6,666.67 



3,5oaoo 

5,600.00 
5,000.00 
6,000.00 
2,500.00 
2,000.00 
3,500.00 
2,378.94 
2,400.00 
2,814.29 
2,750.00 
1,500.00 
2,000.00 



170,50L53 



The following loans were authorized on or before June 30, 1907, 
but were not advanced to the municipalities at that date : 

Caguas ___ $57. 185. 71 

San Juan 52,000.00 

Mayaguez .S5,000.00 

Bayamon 17. 500. 00 

Yubucoa . 16,000.00 

Guayama 10,000.00 

CJoamo 14,000.00 

Total 207. 685. 71 



Exhibit I). 

Loans of the insular government to the school hoards of the island under act of 

the legislative assembly approved March 10, JDO'i. 



School board of- 

Coamo 

Lares 

Rio Pledras. 

HatUlo 

Camuy 

Mayaguez.. 
San Qerman 

Afiaaco 

ToaBaja... 
Naguabo... 



Amount 

of loans 

July 1,1906. 



16,000.00 

5,ooaoo 

3,500.00 
2,727.47 
2,531.46 
2,301.62 
1,579.76 
1,679.37 
1,500.00 

i,ooaoo 



New loans 



Amount 
during year.' j„;5^^d^^ 



11,200.00 



SQoaoo 
i,ooaoo 

437.50 
927.47 
729.68 
829.62 
379.76 
379.37 
150.00 
500.00 



Amount 

of loans 

June 30, 1907. 



$5,400.00 
4,000.00 
3,062.50 

i.soaoo 

1,801.78 
1,472.00 
2,400.00 
1,200.00 
1,350.00 
fiOO.00 



BEPOBT OF THE OOVEBITOB OF POBXO BICO. 



295 



Loom of the iruular government to the school boards of the island under act of the 
legislative assemhly approved March 10^ 1904 — Continued. 



School board of — 

AffuadillA 

Sabana Orande. 

Manatl 

Aiecibo 

Aguada 

Comeilo 

Morovis 

Yauco 

JnanaDiaz 

Arroyo 

Bayamdn 

Patillaa 

Hoznacao 

Salinas 

iBabela 



Total. 



Amoont 

of loans 

Joiy 1, 1906. 



1963.44 
047.84 
947.24 
721.07 
658.13 
651.63 
365.76 



32,894.79 



New loans 



Amount 



18,000.00 

4,500.00 

4,000.00 

1,000.00 

1,000.00 

750.00 

500.00 

300.00 



21,250.00 



1233.44 
94.50 
947.24 
365.73 
658.13 
181.63 
125.76 
8,000.00 



AAA AA 
000. DO 

100.00 
100.00 
750.00 
500.00 
100.00 



18,746.49 



Amount 

of loans 

June 30,1907. 



1750.00 
853.34 



365.34 



37a 00 
240.00 



4,500.00 

3,333.34 

900.00 

900.00 



200.00 



35,396.30 



The following loans w«re authorized on or before June 30, 1907, but were not advanced to the school 
boards at that date: 

Salinas $7,50a00 

Juana Diax 1 , 50a 00 

Total 9,00aoo 

E2XHIBIT E. 

Proceeds of the sale of the one million dollar l)ond issue for roads and the dis- 
position thereof on June SO, 1907. 

Proceeds from bond issue $1,048,975.30 

Transfers for the several roads : 

May 16, 1907, transfer warrant No. 516 $206, 000. 00 

May 18, 1907, transfer warrant No. 517 33,000.00 

May 23, 1907, transfer warrant No. 519 69,000.00 

May 24, 1907, transfer warrant No. 520 34,400.00 

Total transferred prior to June 30, 1907 342, 400. 00 

Balance undistributed 706, 575. 30 

Distribution of above transfers. 



Locality. 



Comerfo-Barranaidtas road section *. 

Bayamdn-Comerio road section 

Tnglllo Alto road section 

Fajardo-Naguabo road section 

Catafio-Pueblo VIeJo road section 

Laies-Adjuntas road section 

CoQsamo-Maricao road section 

Maricao road section 

Yaooo road section 

Pefiuelas-Ponoe road section 

ClaleaJuana Diaz road section 

Corosal-Barros road section 

llaonabo-Pat ilias road ■eotlon 

Reyes CatdUoo-Vega Alta road nation 

Ci^ua-Las Cruoes road section 

Caguas-Agnas Boenas road section. 

Adjuntas €ut-ofl road section 

Barros-Barranquitas road section 

Jayuya-Alto de la Bandera road section 

Salanes, auxiliary technical force 

Traveling expenses, auxiliary technical and field force 

Purdhase of machinery and supplies for road construction 
under bond act 

Total 



By transfer 
warrant. 



too, 000. 00 

84,000.00 

10,000.00 

8,000.00 

5,000.00 

8,000.00 

1,000.00 

4,000,00 

8,000.00 

12,000.00 

10,000.00 

6,000.00 

3,000.00 

8,000.00 

5,000.00 

3,000.00 

8,000.00 

15,000.00 

20,000.00 

18,400.00 

2,500.00 

13,500.00 



342,40a00 



Disbursed. 



$482.57 
1,685.74 
350.59 
631.67 
112.00 
480.17 
416.65 



Unexpended 

balance on 

June 30, 1907. 



583.89 

3,429.72 

591.96 



46.67 

264.38 

349.82 

7.00 

1,226.72 

1,495.85 

566.68 

192.14 

1,744.68 



14,658.92 



189.517.43 

82,314.26 

9,G49.41 

7,36&a3 

4,888.00 

7,519.83 

583.35 

4,000.00 

7,416.11 

8,570.28 

9,406.02 

6,000.00 

3,000.00 

7,953.33 

4,735.62 

2,650.18 

7,993.00 

13,773.28 

18,504.15 

17,833.32 

2,307.86 

11,755.32 



327,741.08 



296 BEPORT OF THE GOVEBNOB OF POBTO BICO. 

Exhibit F. 

Statement of customs refund hy the United States to Porto Rico under the 
fMTOVisions of tite acts of Congress approved March 24 <tnd April 12, 1900. 

Db. 

The act of GongreBS of March 24, 1900, refunded to Porto Rico 
the customs duties collected on importations therefrom to the 
United States, from October 18, 18d8, to January 1, 1900, 
amounting to $2, 095, 455. 88 

And also any further collections " since January 1, 1900," which 
were subsequently estimated to amount to, from January 1, 
1900, to May 1, 1900 « 23, 371. 00 



Total amount appropriated by the act of March 24, 1900.. 2, 118, 826. 97 

Under the provisions of the act of Ck)ngress of April 
12, 1900, the collections of customs revenues col- 
lected in the United States on Importations from 
Porto Rico ("separate tariff fund"), from May 
1, 1900, to July 1, 1901, amounted to $609, 937. 33 

And from July 1, 1901, to July 25, 1901 (the date on 
which such collections ceased, in accordance with 
the proclamation of the President), the customs 
revenues collected in the United States on impor- 
tations from Porto Rico were estimated to be ^33,322.40 



Total amount appropriated by the act of April 12, 1900.. 643, 259. 73 



Total amount appropriated by the acts of March 24 and 

April 12, 1900 2,762,086.70 

Less difference between estimated amount collected 
from January 1 to May 1, 1900, and actual collec- 
tions during same period, per letter from the Sec- 
retary of the Treasury to the governor dated 

January 13, 1904 $15, 888. 75 

Less difference between estimated amount collected 
from July 1 to July 25, 1901, and amount depos- 
ited with the treasurer of Porto Rico, said differ- 
ence being deductions on account of refunds, 
repayments, etc., per letter of the Secretary of 
Treasury to the governor dated January 20, 1904. 31, 948. 76 

47,837. 61 



' Total amount of customs revenues to be refunded to 

Porto Rico 2, 714, 249. 19 

« This sum of $23,371.09 was allotted, but suspended, pending information as 
to actual amount of collections, per letter from the Acting Secretary of the 
Treasury, United States, to the governor, dated February 23, 1903. 

* This sum of $33,322.40 was allotted, but not deposited to the credit of the 
treasurer of Porto Rico, pending the adjustment of possible refunds, repayments, 
etc., as per statement from the Treasury Department of United States dated 
March 3, 1903. 



BBPORT OF THE GOVEBKOB OF POBTO BiCO. 297 

Cb. 

Statement showing advances and payments to The 
People of Porto Rico, making up the sum of 
$2,714^9.19, appropriated by the acts of Con- 
gress of March 24 and April 12, 1900, being the 
actual amount of customs revenues collected on 
importations from Porto Rico to the United 
States : 
Amount advanced by warrants of the Secre- 
tary of the Treasury, from allotments made 
by the President, to military disbursing offi- 
cers, for sanitary improvements, road con- 
struction, and other public worlds, from April 

4, 1900, to March 13, 1901 $859,522.55 

Less repayments by military disbursing officers. 45,469.12 

$814, 053. 43 

Amounts paid to the treasurer of Porto Rico by 
remittances of United States Treasury set- 
tlement warrants in his favor, pursuant to 
allotments made by the President — 

December 15, 1900, school extension in 
Porto Rico, treasurer's receipts Nos. 1219 

and 1220, dated December 31, 1900 200,000.00 

March 27, 1901, construction and repair of 
country roads In Porto Rico, treasurer's 
receipts Nos. 1795 and 1790, dated April 

9, 1901 50, 000. CD 

March 28, 1901, refund to contractors, 
duties on imiwrted contract materials, 
treasurer's receipt No. 1794, dated April 

9. 1901 6.000.00 

General allotment, public and permanent im- 
provements : April 29, 1901, treasurer's re- 
ceipt No. 2238, May 31, 1001 250, 000. 00 

August 3, 1901, Treasurer's Review No. 2869, 
August 3, 1901 (" Separate tariff fund," act 

April 12, 1900) 609,937.33 

June 3, 1902, treasurer's receipt No. 7072, 

June 16, 1902 399,988.10 

March 16, 11X>3, treasurer's receipt No. 

10573, March 16, 1903 375, 402. 45 

January 13, 1904, treasurer's receipt No. 

13709, January 26, 1904 7, 482. 34 

January 20, 1904, treasurer's receipt No. 
13697, February 18. 1904 1, 373. 64 

Total amount paid to the treasurer of Porto Rlco__ 1, 900, 183. 86 
May 4, 1901, express charges on coin paid by United States 
Treasury Department to J. F. Barclay & Co., New York, 
per letter of the Secretary of the Treasury to the treasurer 
of Porto Rico, dated April 29, 1901 11.90 



Total amount of advances and payments by the Treasurer 
of the United States to The People of Porto Rico, on ac- 
count of customs revenues collected in the United States 
on importations from Porto Rico 2, 714, 249. 19 



The sums paid to the treasurer of Porto Rico by the Treasurer 
of the United States were placed on the books of the auditor's 
office, to the credit of the appropriation " Allotment from ap- 
propriation of revenues collected on Importations from Porto 
Rico, in the United States," and amounted, in all, as above 
stated, to 1, 900, 183. 86 



298 



BEPORT OF THE OOVEBNOB OF POBTO BIOO. 



.4 mounts from which were distributed, by transfers authorized by the governor, 
to various trust fund appropriations for public and permanent improve- 
ments. 



Constmction and repftlr of ooontry roade In Porto RIoo. 

Transferred to general allotment 

Malntenanceand repair of roads, removal of IiuadeUdes. . 

School extension in Porto Rico 

Insular normal school, purchase of site 

Insular normal school, erection of building 

Insular normal school 

University of Porto Rico, purchase of land 

Transferred to general allotment 

Refund of duties to contractors, paid on material used 
on public works 

Transferred to seneral allotment 

Claims paid Red D Steamship Co., freight on coin ship- 
ments 

Amount advanced to road supervisor at Huma- 
cao, for completion of Fajardo-Fajardo Playa 
road $600.00 

Less repajrment of 43 



Total. 



Appropriated 
by transfer. 



$1,304,177.52 



10,855.00 
429,076.50 
8,500.00 
31,500.00 
21,000.00 
10,000.00 



6,000.00 
291.05 

499.67 



1,816,899.64 



Amount ex- 
pended. 



$1,297,821.32 

6,760.00 

10,856lOO 

390,744.00 

3,600.00 

81,600.00 

21,000.00 

9,707.28 

282.72 

1,25184 

4,746.16 

291.06 



490.57 



1,777,961.03 



Unexpended 
balance. 



$606l20 



38,332.41 



38,938.61 
1,777,961.03 



l,816,8GlO-64 



Balance remaining to credit of appropriation "Allotment from 
appropriations of revenues collected on importations from 
Porto Rico to the United States," as shown by the appropria- 
tion ledgers of the auditor*s office 

Total amount of allotment paid to the treasurer of Porto Rico, 
including transfer from refund of duties to contractors, pur- 
chase of land University of Porto Rico, and construction and 
repair of country roads 1,910,971.94 



$94, 072. 10 



SUMMARY. 



The total of the unexpended balances of the appropriations, as 
shown in the foregoing statement of the allotment, is 38, 938. 61 

The total amount remaining to the credit of the general allot- 
ment, as shown by the books of the auditor's office, referred 
to In the foregoing statement, available for transfer W, 072. 10 

Total available balance of the general allotment and the appro- 
priations created by transfers therefrom, June 30, 1907 133, 010. 71 

DeiK>8ited as follows: With the depositaries for insular reve- 
nues, San Juan 133,010.71 

The balance standing to the credit of the appropriation " School extension 
in Porto Rico'* will be increased from time to time as repayments shall be 
made by the various municipalities which have built schoolhouses on shares, 
part of the cost of which is to be paid back to the insular government within 
a specified time. It may also be decreased on account of advances to munici- 
palities for the same purpose and under the same conditions. 



Exhibit — . 

SEPOBT OF THE COlOaSSIONEB OF THE INTESIOB FOE POETQ 

BICO. 

Office of the Commissioner of the Interior, 

San Jican^ P. B., September 17^ 1907. 

Sir : In accordance with your request I have the honor to submit 
the following report of the work performed by my department dur- 
ing the fiscal year ending June 30, 1907. 

before beginning my report I would respectfully state that section 
24 of the act of Congress approved April 12, 1900 (31 Stat. L., 77), 
entitled "An act temporarily to provide revenue and a civil govern- 
ment for Porto Eico, and for other purposes," provides as follows : 

That the commissioner of the interior shall superintend all works of a public 
nature, and shall have charge of all public buildings, grounds, and lands, ex- 
cept those belonging to the United States, and shall execute such requirements 
as may be imposed by law with respect thereto, and shall perform such other 
duties as may be prescribed by law, and malce such reports through the governor 
to the Secretary of the Interior of the United States as he may require, which 
shall annually be transmitted to Congress. 

I have taken up the various bureaus of the department in order 
and have explained as completely and as briefly as possible the work 
accomplished by each division auring the fiscal year. 

The department of the interior of Porto Rico is divided into the 
following bureaus and divisions: Bureau of public works, division 
of public buildings, division of public lands, division of docks and 
harbors, division of archives, bureau of insular telegraph. 

At the end of the fiscal year, as I point out later m my report, the 
division of archives will be eliminated and a new bureau, to be known 
as the " bureau of property and accounts," is to be created. 

In addition to the work hereinafter set forth, the department of 
the interior, through its bureaus, has furnished technical informa- 
tion to the administrative heads of the insular government, and has 
also been at the disposal of the various committees of the executive 
council and the house of delegates. 

On December 1 the assistant commissioner of the interior, Mr. 
Lewis J. Proctor, resigned from the department and I promoted Mr. 
Henry A. Harris, civil engineer, Princeton, then general inspector 
of public works, as my assistant. 

299 



800 BEPOBT OF THE GOVERNOB OF POBTO BICO. 

BUREAU OF PUBLIC WORKS. 

Road work, — ^The road work of the bureau has been carried on 
under the following appropriations and allotments: 

Ck>mpletion, malnteQance, and repaira of pubUc roads and bridges. $282, 207. 65 

Construction of roads, "trust fund" refunded customs 16,279.00 

Construction of roads, "trust fund" $1,000,000 bond act, March 

8, 1906, and February 13, 1907 26,483.27 

Construction of various insular roads, $50,000, act of March 8, 

1906 37, 926. 50 

Construction of various roads, $120,000, act of March 14, 1907 5, 760. 28 

liOcatlon and survey of public roads, $5,000, appropriation March 

8, 1906 2, 291. 42 

Survey of insular roads, $2,000, act of March 13, 1907 2,000.00 

Voluntary payments ($2,994), trust fund 2,293.26 

Total 375, 241. 38 

The total amount under item No. 1 is made up as follows : 

Regular budget appropriation $200,000.00 

Deficiency appropriation 80.000.00 

Auto license fund 1,445.00 

Overpayments ^ 16. 45 

Central St. Jeanne, Caguas (damages to culverts) 746. 20 

Total $282, 207. 65 

The expenditures and balance left under the above amount are as 
follows : 

Maintenance, 790 kilometers of roads $203,266.81 

Purchase of 40 dump carts 5,790.00 

Purchase of 46 yokes of oxen 4, 839. 19 

Purchase of automobile 2,600.00 

Construction, Carolina bridge 7,061.53 

Construction, Cagultas bridge (completed) 15, 455. 6S 

Construction, Clalitos bridge 5, 114. 16 

Construction, Lajas bridge (completed) 6,487.17 

Construction, Bayamon-Comerio road 633.41 

Construction, Barros-Barranqultas road 9,595.81 

Construction, Jayuva-Alto de la Bandera road 10,157.49 

Construction, Trujillo-Alto road 1,324.75 

Balance June 30, 1907, to be expended toward construction (Carolina 

bridge 9, 881. 62 

Total 282, 207. 65 

Items 2, 3, and 4 of the above statement have been separated from 
the total amount, because they represented expenditures which can not 
be charged to any particular year. 

The subject oi road work will be treated under two divisions, as 
follows: (1) Maintenance of roads ; (2) Construction of roads. 

Maintenance of roads. — The attached table. No. 1, shows the ex- 
penditures made for the different services required in road main- 
tenance. The expenditures under purchase and placing of macadam 
should be increased by a proportionate part of the amounts stated 
hereinbefore as not chargeable to any particular year. Increasing 
those items $3,307.25 on the supposition that after 4 years those par- 
ticular purchases will not be serviceable the average cost of broken 
stone would be $1.50 per cubic meter, the average price of placing 
same would be $0.86 per cubic meter, and the average cost per kilo- 



r 



BEPOBT OP THE QOVEBNOB OF PORTO BICO. 



801 



meter would be $261.50. Reducing the partial amounts to percentage 
of the whole and comparing with last year expenditures the following 
results are obtained : 

Comparative cost of maintenance. 



Character of the work. 



Cost of broken stone 

Cost of placing 

Cost of inspection 

Cost of tools 

Cost of cleaning 

Cost of miscellaneous 

Cost of repairs of bridges 



Percentage of total cost. 



1905. 



Per cent. 
40.1 
1(L2 
l&l 



1 



17.2 
1L4 



100 



1906. 



1907. 



Per cent. 
32.8 
2&3 
19i3 
2L8 
ia7 

a4 

2.7 



100 



Percent. 

4ao 

21.8 

17.9 

4.0 

12L0 

2.3 

2.0 



100 



Year ending June 30— 



1903 
1904 
1905 
1906 
1907 



Kilo- 
meters. 



44&1 
61&2 
662.0 

68ao 

79a 



Total 
cost. 



1176,780 
193,740 
193,021 
137,200 
206,574 



Cost per 
kilo- 
meter. 



$397.00 
374.00 
292.00 
20L50 
26L50 



Stone 
used per 

kilo- 
meter. 



Cubic 
meters. 
62.5 
58.3 
6&5 
65.3 
6&2 



1^ 



ii 



,T OF THE GOVERWOB OP PORTO BICO. 

:: U Ml M M I i 




p!3 aaS5'^^^5!;!5''3;!'!^25 i^s^ss^s 




llHNNNinnnHHMMMNin 




804 



BEPOET OF THE GOVEBNOR OF PORTO RICO. 



. Thus the reasons for the increased cost of maintenance per kilo- 
meter over last year is seen to be due to some extent to the greater 
amount of broken stone (70 cubic meters per kilometer) bought at 
a much higher average price, also to the increased cost of lan&lides 
and cleanings. 

The conditions governing the increase in the cost of road main- 
tenance have been the ever-increasing price of labor and increasing 
traffic joined in this particular case to the unusual and continuous 
drizxling rains, which for fifty-six days during the months of No- 
vember and December were general over the northern part of the 
island. — — ^— *^-n| 

Special attention must be called, however, to the cost per kilometer 
of the San Juan-Caguas road section. This section had been spe- 
cially attended to in the two previous years, there having been placed 
about 140 cubic meters per kilometer in 1905 and 254 cubic meters 
per kilometer in 1906. The road was in first-class condition until the 
transportation of all the machinery for the Central St. Jeanne of 
Ca^as set in. This was being done by means of heavy traction 
engines equipped with comparatively narrow tires ^6 and 8 inches) 
and small diameter wheels (36 inches). These engines, continually 
traveling back and forth, loaded with from 30 to 45 pounds per linear 
inch of tire, acted like knife edges on the macadam, and their damage 
was particularly aggravated by the continuous drizzling rain referred 
to before. f\ 

, The whole road was going to pieces at an alarming rate. Two 
traveling inspectors and three steam rollers were kept continually 
on the section, the regular maintenance force being almost doubled 
to keep the road in passable condition. t 

Following is a statement showing amount of traffic from and to 
San Juan in one week in 1905 and 1906 over the above section of 
road, the observations having been taken day and night for one week 
at a time: 





August, 1905. 


October, 1906 




Number. 


Net 
weight. 


Gross 
weight. 


Number. 


Net 
weight. 


Gross 
weight. 


Number of freight vehicles 


5,112 
862 

1,'jao 

358 


Toru. 
1,365 


Ton*. 
6,808 
880 
585 


6,118 

1,410 

1,241 

120 


Tons. 
2,270 


Tons. 
9.320 


Other vehidea T. 


1.663 


Pack horses 


70 


70 


'470 


Cattle 




Total freight 














1,435 
240 


8,303 
1,400 




2,340 
390 


11,453 


Average per day ' 




1.900 









With a view to regulating traffic in so far as it affects the wear and 
tear of the roads, regulations were enacted into law by our last legis- 
lature providing that the pressure per inch of diameter and per inch 
of width of tire must not be greater than 16 pounds. 

Examining further the comparative costs of maintenance, and con- 
sidering the advance in prices steadily going on, it is doubtful whether 
the average cost can be Drought down. 

As stated by Hon. J. S. Elfiott, my immediate predecessor, our roads 
when not well maintained refuse to stay in the " good enough class.'* 
As it is true that economy lies in the item of the cost of brokei^ stone, 



BEPOBT OF THE OOVBBKOB OF POBTO BICO. 805 

measures are being taken to reduce the cost of hauling and breaking ; 
yet these savings will probably be offset by the increase of the other 
items of the work if the roads are to be mamtained, properly drained, 
and kept in jgood condition. 

Construetton of roads and bridges. — ^The attached tables, Nos. 2, 3, 
and 4, show the road and bridge construction done during the year. 
The total amount spent and its source is as follows : 

Re^lar budget --.^ $65, 711.62 

Trust fund, refunded customs - 16, 279. 00 

Trust fund, |1,000,000 bond act 26,483. 27 

Bpeclal appropriations, as follows: 

$50,000 act, various insular roads 37, 926. 50 

$120,000 act, various roads 5,760.28 

Location and survey of public roads 4, 291. 42 

Voluntary payments 2, 293. 26 

Total 1 158, 745. 35 

From the above amount $113^38.53 has been spent on road work and 
$45,506.82 is chargeable to bridge work. The number of kilometers 
of road completed under the former expenditure is as follows : 

Kilometers. 

Road No. 2, Ponce-Pefiuelas 2.0 

Road No. 2, Catano-Rio Piedras .6 

Road No. 7, Las Pledras-Sans Lorenzo .7 

Road No. 3, Mameyes-Fajardo 5.8 

Road No. 3, Fajardo-Naguabo Playa 2. 5 

Road No. 7, Las Pledras-San Lorenzo .7 

Road No. 15, Jayuya-Alto de la Bandera 3.0 

Road No. 15, Barros-Barranquitas 3. 5 

Vieques road 1. 1 

Total 30. 7 

Survey and construction work has also been carried on under the 
above expenditure on the following roads : 

Road No, 2, Reyes Catolicos-Vega Alta $92.23 

Road No. 5, Caguas-Aguas Buenas ' 959. 63 

Road No. 5, Comerio-Barranquitas 524. 57 

Road No. 8, Lares-Adjuntas 684. 84 

Road No. 9, Bayamon-Comerlo 30, 048. 78 

Road No. 11, Ciales-Juana Diaz 1, 189.66 

Road No. 14, Consumo-Maricao 44.5. 57 

Road No. 16, Yauco-road No. 14 1,471.26 

Road No. 22, Cidra-Las Cruces 875. 17 

Road No. 23, TruJiUo-Alto 673. 72 

Insular roads 36, 1>65. 43 

Various roads (Mayaguez-Maricao by Las Vegas, Aflasco-San Sebas- 
tian, Vega Baja-Morovis, Vieques roads, Oomerio-road Na 1) 5,784.28 

Total 42, 749. 71 

The amount spent on the completion of the 30.7 kilometers of road 
has been therefore $70,500, giving the average cost of about $2,300 
per kilometer. It must be stated, however, that the amount was 
mostly spent on the macadam, there having been, on the average, 
very little excavation to do. On the other hand, the work done on 
the Bayamon-Comerio road has been the heaviest rock work we have 
had to handle, the amount of $30,000 havinj^ been spent on grading 
and dry masonry on 4 kilometers between kilometers 18 and 22. 

21162— S. Doc. 92, 60-1 ^20 



306 REPOBT OF THE GOVEBNOB OF POBTO BICO. 

Bridges.— Of the $45,506.82 charged to bridge work, $35,625.24 has 
been spent during the year, as follows : 

Carolina River bridge, under construction $7, 061. 53 

Caguitas River bridge, completed 15, 455. 68 

Cialitos River bridge, structural material 5,323.36 

Lajas River bridge, completed 6,487.17 

Repairs Caguitas wooden bridge 1,297.46 

35, 625. 20 
Balance June 30, 1907, toward construction Carolina bridge 9, 881. 62 

Total ^ 45, 506. 82 

The Caguitas bridge was completed at a total cost of $24,714.69, and 
was opened to traflSc on April 24, 1907. 

The Lajas bridge was completed at a total cost of $6,487.17. 

The erection of the structural material of the Cialitos bridge will 
be done under the $1,000,000 act. 

The erection of the Carolina brid^ is under contract. Great 
difficulties have been encountered in building the foundations of the 
Carolina abutment, and this part of the structure is progressing 
slowly. 

The false work for erection of the structure is, however, being built 
at the same time. The bridge will not be completed until about the 
end of January, 1908. About $56,000 has already been spent and 
the structure will cost when completed $80,000. 



: OF THE GOVEBNOH OF POBTO BICO. 

i i ! . 

J_Ji}IlJLI' 



if" 



ilM 



|35 a 5 : 5 3 =5 



;i iiii liiiiMiii;:; 

MjJjJ MiiiiMi iM: 



'r 



3d ; i 3 'Aii 3 



& 






i;i;i; ;;: MM | 



i 



C! 



8888882^8 ""sSS^Sasa" 8 8St;8S8S88288a S8 



i ^M Mi 

i i-A ■■■' 

I 



^"""^ ^ HHiijNNM 



^1 



BBPOBT OF THE GOVERNOR OF I>OBTO BTCO. 



809 



Table No. 3. — Road comtruetion in Porto Rico, 



DeaigiuttioiL 



Ban Juan-Ponoe Playa 



Rio PtodrM-Ponoe. 



Ponoe-Rlo Piedraa. 



Cayey-Ouayama 

Barraoqiiltaa-Huinacao. 



Ponoe- Aredbo . 



Caguas-Las Piedras, via 
SanLorenso. 

Agoadilla-Adjimtas 



Baya&ion-Comerio 

Reyes Cat41ico8-Ck>amo 

MaDaH-Juana Diaz.. . . . 



San LoTBDco-road No. 3, 
▼UPatillae. 

MayagueK-Aredbo. 

GonBOino-road No. & 



Road No. O-Adjuntaa- 

Aibonito. 

Yaoco-road No. 14 .-. 

Larea-Jayuya, yla Utuado 
Boqneron-road No. 2, via 

Cabo Rojo. 
San Oennan - Boqueron, 

▼la Lajaa. 
Rood No. ll~Road No. 9. 

▼la MoroTla Gorozal ana 

NaranJito 

Coamo-Santa laabeL 

Laa Crucea-Comerio, via 

Cldra. 
Road No. 3-Tru]lUo Alto. . 
Mayaguez - Mailcao, via 

Laa vegaa. 

Nagoabo-Juncoa 

Afiaaoo-San Sebaatian. 

Cabo Rolo-San Qerman... 

Vega BaJa-lf oroTla. 

Viequea road 

CoinBrio>road No. L 



Total 
length 



Kmt. 
136.01 



251.5 



aoo.0 



26.0 
06.0 

82.0 



23.0 



63.0 

2&0 
67.0 

48.0 

28.0 

74.6 
30.0 

72.0 

24.0 
38.0 
16.0 

18.0 



36.0 

14.0 
17.0 

8.0 
14.0 

27.0 
26.0 
12.0 
14.0 
10.0 
18.0 



1,491.0 



Section. 



San Juan-Ponoe PJaya 

Catafto-Revea Cattfllcoa 

Reyea Catoliooa-Vega-Alta. . 

Camny-Aguadllla 

Mayaguea-Allaaoo 

Afiaaoo Wooden bridge 

Mayaguea-San German 

San Qennan-Sabana Grande 

Sabana Qrande-Yauoo 

Ponoe-Pefiuelaa 

Catafio-Rio Piedraa 

Ponoe-Guayama 

Guayama- Arroyo 

Arroyo-Pte. Blanco 

Yabucoa-Maunabo 

Humacao-Yabucoa 

Naguabo-Naguabo Playa. . . 

Fajardo-Naguabo Playa 

ICuneyea-Fiuardo 

Rio Piedraa-Hameyea 

Carolina Bridge 

Cayey-Guayama 



Cagoaa-Aguaa Buenaa 

Caguaa-Humaoao Playa 

Comerio-Barranquitaa 

Ponoe-Kllometer 16, and 
Caguanitaa. 

Defendlni-Kllometer 16 

Adiuntas-Utuado 

TaUonee 

Retaining wall ** Canlaoo ". . 

Aredbo-Bacupey 

Caguaa-San Lorenxo (grad- 
ing). 

San Lorenco-Laa Piedraa 
(grading). 

Aguadlllar-San Sebaatian. . . 

San Sebaatian-Larea 

Larea-Adjuntaa 

Bayamon-^^merio 

Reyea CatdUcoa-CoroaaJL . . . 

IManatl-Cialea 
Manatl River Bridge 
Cialea-Juana Dias 

Puente Blanco-Patlllaa. 



Mayagues-Laa Mariaa. . 
Conaumo-Maricao 

(Alto BanderarJayuya.. 
Barroa-Barranquitaa. . . 
Barranquitaa-Aibonlto. 

Yauoo-road No. 14 

Larea-Jayuya 

Cabo Rojo-road No. 2. . 

San German-Lajaa 



/Road No. 11-Morovia 

\Road No. 9>NaranJito. 

Road No. 1-Coamo Springe. 
Laa Cnioea-<^dra 



Road No. S-TniiiUo Alto. 
Mayagues-Laa vegaa 



Naguabo-Juncoa 

Afiaaoo-San Sebastian. . . 
Cabo Roio-San German. 

Vega Baja-Morovla. 

Viequea road 

Comerto-La Plata 



Completed by 
Spaniah Govern- 
ment. 



Enu. 

135.0 

10.0 

2.5 



11,368,234.33 
168,462.97 
12,000.00 
ft 10, 181.00 
9.0, Noreoorda. 



13.5 Noreoorda. 



31.6 



26.0 
9.0 



61,366.12 



607,870.93 
No reoorda. 



20.5 261,568.06 



6.0 



4.5 



11,996.47 
46,100.12 
49,836.27 



40,616.80 
19,200.00 
18,627.00 
*(«) 



276.5 



2,660,927.07 



Completed by 
United Statea 
military gov- 
ernment. 



Knu. 



a 185, 121.00 



7.0 



26,216.70 



0.7 7,400.00 



30.0 



204,229.48 



30.0, 323,869.80 



2,600.00 



17.0, 



94,888.28 
20,196.18 



4.5 

11.5 

8.5 



66,140.02 
36,650.99 
88,342.34 



8.5 103,851.54 



6.0; 28,292.65 



141.7 



1,085,697.07 



a Two concrete ateel bridgea. 

ft Gua^taca Bridge. 

• Bridge material fumiahed under Spaniah Govemmant. 



810 



BEPOBT OP TfHE GOVERNOR OP PORTO RICO. 



Tablk No. 3. — Road carutrudtion in Porto /Zico— Continued. 



Designation. 



San Juan-PoDoe Playa. . 



Rio Pledraa-Ponoe. 



Ponoe-Rio Pledraa. 



Cayey-Qoayama 

Barranqultas-Humacao . . 



Ponce-Arecllx). 



Casoas-Las Pledras, ria 



;affoa8- 
San L< 



Lorenzo. 

Aguadllla-Adjuntas , 

Bayamon-Comerio , 

Reyes CatdIico»-<!k>amo. . . 
Manati-Juana Diaz 



San Lorenzo-Road No. 3 
via Patillas . 

Mayaguez-Arecibo 

Consumo-Road No. 8 



Road I No. IS- Adjuntas - 
Aibonito. 

Yauoo-Road No. 14 

Larea-Jayuya, via Utuado. 
Boqueron-Road No. 2, via 

Cabo Rojo. 
San Qerman-Boqueron, via 

Lalas. 
Road No. 11-RoadNo. 9.vla 

Morovis, Corozal y Nar- 

anjito 



Total 
length. 



Section. 



KtM. 

13& San Juan-Ponoe Playa 



26L5 



20&0 



2&0 



6&0 



82.0 



Vi 

fCatano-Retes Catdlicos 
Reyes Catolicos-Vega Alta. . 

Gamuy- Aguadilla 

Mayaguez-Aflasco 

Aikasco Wooden bridge 

Mayaguez-San German 

San Qeiman-Sabana Grande 
Sabana Grande- Yauco 
Ponoe-Pefluelas 



Catafio-Rlo Piedras 

Ponoe-Guayama 

Guyama-Arroyo 

Arroyo-Pte Blanco 

Yabucoa-Maunabo 

Humacao-Yabticoa 

Nagaabo-Naguabo Playa. 
Fajardo-Naguabo Playa.., 



Mameyes-FaJardo 

Rio Piedras-Mameyes.. 

Carolina Bridge 

Cayey-Guayama 

Caguas-Aguas Buenas. 



Caguas-Humaoao Playa 

Comerio-Barranquitas 

Ponce-kilometer 15, and 
Caguanitas. 

Defendlni-Ulometer 15 , 

Adjuntas-Utuado 



2ao 
6ao 

28.0 
67.0 
48.0 
28.0 
74.6 

aao 

72.0 



24.0 
38.0 
l&O 

l&O 



3A.0 



ing wall "Canlaco" 

5-Bl 



Tallones 

Retalnl 

Arecibo-Bacupey 

Caguas-San Lorenzo (grad- 
ing). 

San Lorenzo-Las Piedras 
(grading). 

Aguadilla-San Sebastian.. . . 

San Sebastian- Lares 

Lares-Adjuntas , 

Bayamon-Oomerio 



Reyes CaU^licos-Corozal . 

IManati-Ciales 
Manati-River Bridge . . . . 
Ciales-Juana Diaz 

Puente Blanco-Patillas .. 



Mayaguez-Las Marias , 

Ck)n8umo-Maricao 

fAlto Bandera-Jayuya. 



{ Barros-BarranquJtas . 



iBarranquitas- Aibonito , 

Yauco-Road No. 14 

Larea-Jayuya 

Cabo Rojo-Road No. 2. 



San German-Lajas 

/Road No. 11-Morovis.. 
\Road No. 9-Naranjito. 



Completed by civil government. 



Trust fund. 



Kms. 



a2 
42L0 



aS4,26a00 



6,ooaoo 

46,494.77 



&6 

&0 

17.0 



LO 
38.5 



4.0 

ao 

l&O 

2.0 

14.0 

12.0 



22.6 



&0 



14.8 

1.4 

14.5 



8,302.26 
16,60a45 

lo.ooaoo 

69,077.13 



Regularmainte- 
nance to June 
30.1907. 



Kmt 



i,ooaoo 

60,00a50 



6l0 



8,212.27 

43,ooaoo 

27,60&23' 

4.ooaoo 

22,00a40 

36,ooaoo' 



«65,ooaoo 



90,ooaoo 
79,ooaoo 



85,ooaoo 

17,407.00 
42,726.00 

i5,ooaoo 



4.5 



ao 3,284.00 



1&5 

7.0 

IZO 

12.0 

11.8 



&8 
2.0 

6.0 
40 



92,002.00, 

3,ooaoo 

126,246l42 

ii6,ooaoo 

42,357.19 
15,26&47 



39,587.23 
12,394.69 
34,36L14 

37,ooaoo 
2i,ooaoo 



2.6 
2.1 



12,50a00 

4,5oaoo 

8,9oaoo 
5,ooaoo 



^124,71409 



<l754 4g 



5,621.5^ 



/870. 10 



92,174 61 
66,062.32 



iki^ooaoo 



/4. 027. 06 



< 2,26a 61 

« 6, 487. 17 
m 5, 114 16 



10,157.49 
10,39&31 



a One wooden bridge on piles. 

b Caguitas bridge 

e Reconstruction Caguitas wooden bridge. 

d Concrete pipes. 



« Grading. 
/ Pipes. 

ff Herrera bridge. 
* Repairs. 



REPORT OP THE GOVERNOR OP PORTO RICO, 



811 



Table No. 3. — Road eonstruetion in Porto Rico — Continued. 



Completed by dvU goyermnent. 


Total. 


Special appropriations. 


1 

a 
a* 

Km* 
135.0 

19.0 
6.7 

42.0 

}9.0 
20.0 




Convict 
labor. 


Volnn- 
tary 
pay- 
ments, 
12,994. 


Act of Mar. 8, 
1906,t60,000. 


Act of 
Mar. 14, 

1907, 
8120,000. 


Insular loan, bond 
act Feb. 13, 1907, 
81/100.000. 


Survey insular 
roads, act of— 


Cost. 


March, 
1906. 


March, 
1907. 






41,297.46 


Knu. 














11,473,617.48 

168,452.07 

18,002.23 

67,430.25 




























Orading. 


S92.23 
























































8,803.26 




















lAxnn.iK 












/ 








8.0 in.nno nn 




















17.0 
2.0 

1.0 

53.5 

7.0 

4.0 

9.0 

15.0 

2.0 

15.0 

17.8 
32.2 


09,077.13 
6,461.27 

1.112.00 
66,621.07 
25,216.70 

8,212.27 
43,000.00 
31,430.71 

4,000.00 
23,955.73 

48,205.12 

70,929.73 

56,062.32 

507,870. 93 




<1,180.00 








2 kms. fin- 
ished. 
Grading. 


5,233.11 
112.00 


•48.16 




1 












10.0 


10,908.99 


























































33,925.48 














































1 km. fin- 


i.QR&.23 










5.8 


12.205.12 




ished. 












1 
















1 
























20.0 
9.5 

39.0 












0.5 km. re- 
oonstruo- 
tion. 


959.63 






1,050.63 

260,281.08 
524.57 












52.50 














Survey 


524.57 
















59.5 

22.5 
8.0 


585,427.06 






























Survey Ad- 
juntas cut- 
off. 


7.00 






















314,140.00 








































• 





















20,405.47 
51,044.53 






1.3 


5,844.41 












1.3 
37.8 

1.4 


































260,028.70 












Survey 

Survev and 
grading. 


512.67 
2,806.77 


123.67 
1,137.01 


948.50 


3,684.84 
260,166.72 

76,347.16 






3.0 


«20,891.70 




155.39 10-0 










16.0 
13.0 




"236.70 
















149. 677. 30 


















15, 266. 47 












Survey 


666.38 


222.92 


310.36 


1,189.66 














3.0 


3,284.90 




















27.0 

7.0 

15.0 

14.5 

11.8 


143,438.77 


• 










Survey 

0.5 km. fin- 
ished. 

0.4 km. fin- 
ished. 


443.07 
2,270.30 

2,060.33 


18.33 


2.50 
1.00 


12,840.26 
53,023.98 


6,234.05 
















49,482.97 








■"•• 1"' " 


21,000.00 








1 * • 


Survey 


672.09 


307.84 


491.33 


1,471.26 
































5.8 
2.0 

12.0 


12,500. 66 




















4,500.00 




















37. 102. AS 








1 






•.••..... 


1 


4.0 SioOO.OO 



i Reconstruction. 
^ Three bridges, 
ft Mavilla bridge. 



< Lajas brldse. 
«" Material Clalitos bridge. 
• ClaUtos bridge. 



812 



BEPOBT OF THE GOVBBNOB OF POBTO BICO. 



Tablb No. 3. — Road Gonttmetion in Porto Rico—Ooatiaued. 



DeBlgnatlon. 



Coamo-Suita Iiabel 

Las Cruoes-Comerio, tU 

Cidra. 
Road No. ^-TruJiUo Alto.. . 

ICayagufiz - ICaricao, via 
Las Vegas. 

Naguabo-J uncos 

Aflasco-8an Sebastian 

Cabo RoJo-San Gennan.... 

Vega Baja-Morovis 

Vieques road 

Comeiio-Road No. 1 

Right-of-way damages 

Survey insular roads, sala- 
ries, technioal loxce, and 
materlaL 



Total 
length. 



ieotton. 



JTllM. 

14.0 
17.0 

8.0 

14.0 

27.0 



Road No. 1-Goamo Springs. 
Las Cruoes-Cidra 



1,40L0 



Road No. 3-TniJil)o Alto. 
Mayagues-Las Vegas 



Naguabo-Junoos 

2& Ol Aflasoo-San Sebastian. . 
12. 0| CaboRojo-Am Qennan. 

Vega BaJa^Morovis 

laoi Vieques road 

lao Comerio-LaPlato 



Completed by olvil govenunent. 



Trust fond. 



Regular znainte- 
nanoe to June 
aO»1907. 



'Tb 



&0 



LI 



33L1 



11,91400' 



Km*. 






&0 



0,3S&31 



4,ae&42| 

'2,'037.'8O 



1,237,182.57 



17.6 



98,427.72^ 
01,324.75 



130, 3a& 



0& 



a Grading. 



BEPOBT OF THB GOVEBNOR OF POBTO BICO. 



818 



Table No. 3 — Road eonstructUm in Porto Rico — Continued. 



Completed by dvH government. 


Total. 


Ctw«AAJ 


I.I . 


_ .J . Ai . . 


o . 

6.0 
8.0 

5.0 




ppeOuu ttpjirupruiiriQiiJB. 




Convict 
labor. 


Volun- 
tary 
pay- 
ments, 


Act of Mar. 8, 
1906, $60,000. 


Act of 
Mar. 14, 

1907. 
1120,000. 


Insular loan, bond 
act Feb. 13, 1907. 
$1,000,000. 


Survey insular 
roads, act of— 


Cost. 


March, 
1906. 


March, 
1907. 








Kms. 














$1,014.90 












Reoonntruo- 

tion. 
Survey and 

grading. 


$876.17 
673.72 






9,302.80 
















11,353.78 










^94^16^ 








4,916.83 




























. 


a 361. 68 












261.63 












1 
















«21.78 




..; I. ,'.'".[ 






21.78 












1 




"i.'i 


4,308.42 










C660.04 




1 


$24.00 


584.04 














1 


2,637.89 


1 '.'.'.'..... 












7,400.00 $380.90 


966.02 




8,837.91 
















10,lfi»J» 


S2,714.16 


17.1 


148,040.22 


6,760.28 


4.4 


26,483.27 2,201.42 


2,000X0 


788. 4 


6,121,660.64 



^7 Kilometers graded* 



c Survey* 



814 BEPOBT OF THE QOVEBKOB OF POBTO BICO. 

Table No. 4. — Road construction in Porto Rico. 

. Kilometers. 

SpaniBh Government October 18, 1898 276.5 

American Government: Kilometers. 

June 30, 1899. to June 30, 1900— 59. 2 

June 30, 1901 67.0 

June 30, 1902 72.2 

June 30, 1903 81.0 

June 30, 1904 69. 

June 30, 1905 82.9 

June 30, 1906 38.0 

June 30, 1907 30. 7 

510. 

Total 786. 6 

Municipal roads. — In accordance with section 64 of the municipal 
law the 8 per cent of taxes upon property collected by the treasury 
of Porto Rico are to be paid to the respective municipalities to con- 
stitute a road fund to be expended for tne construction and repairof 
municipal roads. The work of construction and repair is to be 
under the technical direction and immediate inspection of the depart- 
ment of the interior, provided that when the cost of the work does 
not exceed $200 the municipal council may do the work without inter- 
vention of the department of the interior. As a general rule, the 
municipalities make allotments for the exact amount of $200, and 
therefore carry on their work without the assistance of the depart- 
ment. 

A few municipalities, however, have asked advances from the 
insular funds for the construction of roads, and in such cases the 
work of construction has been done with the technical direction and 
inspection of the department. 

The following advances have been made during the months of May 
and June, 1907 : 

Bayamon $10, 000 

Toa Alta 1, 000 

Vega Baja 5,000 

Las Marias 7, 000 

Juana Diaz 10, 000 

Work has been started in Bayamon and Vega Baja and organized 
in Juana Diaz. 

Plan of work and estimates for 1907-S, — ^The work of- the bureau 
during 1907-8 will be carried on under the following appropriations : 

Construction, maintenance, and repair of pubUc roads and bridges $250, 000 

Maintenance and repair of public buildings 35,000 

Expenses, executive mansion 10, 000 

Construction of various roads, $120,000 act 114, 000 

Construction of insular roads, $1,000,000 act 500,000 

Total 900, 000 

Other appropriations for works of public nature are as follows : 

Capitol building $150, 000 

Penitentiary, San Juan 120.000 

Study of irrigation of Arroyo, Guayama, and Salinas.. 4, 000 

Mayaguez reform school 20,000 

Extension, Arecibo Jail 3, 000 

297,000 

Total 1, 206, 000 



BEPOBT OF THE OOVEBKOB OF PORTO RICO. 815 

Maintenance of public roads. — ^The number of kilometers to be 
maintained amounts to 808, not including the number to be completed 
during the year. The total amount available for maintenance and re- 
pairs has been distributed according to the following estimate : 

Inspection $41, 292 

Purchase and placing Macadam , 158,253 

Cleaning 22, 734 

Tools 2,217 

Repair of bridges 10, 488 

Miscellaneous 8, 912 

Ck>ntingencle8 11, 104 

Total ^ 250, 000 

Owing to the large amount of road surface to be maintained and 
the increased cost of labor and materials the maintenance appropria- 
tion was in the last session of the legislature increased to $250,000. 
. The organization of the maintenance service will be the same prac- 
tically as that in force in the last two years. It has been found neces- 
sary, however, to increase to eleven the number of districts in charge 
of traveling inspectors. In some sections, San Juan-Caguas, for ex- 
ample, the number of capataces has been increased, thus reducing the 
number of kilometers in charge of a foreman in order to properly at- 
tend the needs of that section. It is estimated that 64,000 cubic me- 
ters of broken stone will be used during the year. 

Special attention will be given this year to bridges, many of which 
are padly in need of painting and repairs. The amount set aside to 
provide for landslides and cleaning is low in comparison with the 
cost per kilometer during 1906-7. A continent fund of $11,000 has 
been set aside to meet extraordinary conditions. The only item in 
which economy can be introduced is that of broken stone. The 
average cost of broken stone for the year will be about $1.90 per 
cubic meter, or $0.40 more per cubic meter than we paid in 1906-7. 
This increase brings the cost of broken stone to about $22,400 above 
what it would have been at the price of $1.50 per cubic meter. 
Should sufficient money be available from the contingent fund pro- 
vided in the estimate, it is my intention to purchase stone crushers, 
traction engine, and train. If that is not possible, I shall request 
a special appropriation for that purpose from the next legislature. 

Under the present conditions of rapidly increasing traffic and the 
extraordinary advance in the price oi both material and labor, it is 
doubtful in my mind whether the future cost of maintenance can be 
reduced below $300 jper kilometer. Estimates of two years ago were 
based on entirely dinerent conditions, and were we now to try to come 
within the figures given, it would be false economy, and would only 
mean greater cost at a later date. 

Oonstncction of roads and bridges {SlfiOOfiOO bond act). — ^The 
following distribution of funds under the $1,000,00 bond act has been 
proposed for road and bridge construction. This distribution, how- 
ever, is subject to change on completion of surveys and projects. 

Bridge construction $248, 000 

Road construction 700, 000 

Engineering, incidentals, and machinery 100,000 

Total 1, 048, 000 



816 



BBPOBT OF THE QOVEBKOB OF POBTO BICO. 



Table No. b.-^DitiribuHon of $700,000 for road comtnietion. 



No. 

of 

road. 



13 

14 

8 

14 

16 

6 

2 

16 

16 

11 

10 

6 

9 

2 

2 

23 

8 

3 

8 

3 

7 

6 

22 



Boad section. 



Lares- Araeibo 

Conmimo-liaricao 

Larea-AdJontas , 

Maiksao-ttoad No. 8 

Yanoo-Road No. 14 

Adjiintas cut off , 

Ponoe-Peftoelas 

Jaynya-Alto Bandera 

Barroa-Barranquitas 

Clalea-Juana D&lz 

Corosal-Barrofl 

Comerio-Barranquitas 

Comerio-Bavamon 

Vesa-Alta Reyes CatoUcos 

Catafio-Puebio Viejo 

TroJUlo-Alto 

Nagoabo-Fajardo 

Humcao-Naguabo Playa. . 

Maonabo-PatillaB 

Ponoe-Ouayama 

Cagoaa-Las Piedraa 

Cafuaa-Agoas Boenaa 

Cidra-Las Cmoee 

Total 



Appzoztmate— 



Lens^th. 



30 

32 
24 

li* 

8 

6 
48 
27 
17 

8 

3 

3 

3 

4 

6 
19 

21 
16 

2 

2 



809i 



Cost. 



$136,000 

21,000 

165,000 

160,000 

132,000 

8,000 

40,000 

24,000 

15,000 

290,000 

162,000 

90,000 

84,000 

8,000 

6,000 

10,000 

12,000 

20,000 

30,000 

2,000 

90,000 

3,000 

6,000 



1,611,000 



Leqgtli 
tobe 
boUt. 



5 

14 

6 

14 

li 

5 

? 

17 

7 
17 

8 

3 

3 

3 

4 

6 
19 

2i 

4 

2 

2 



167 



Coat. 



830,000 

21,000 

65,000 

29,000 

65,000 

8,000 

13,000 

20,000 

15,000 

106,000 

46,000 

90,000 

84,000 

8,000 

5,000 

10,000 

12,000 

20,000 

30,000 

2,000 

25,000 

3,000 

6,000 



700,000 



Distribution of $248,000 for bridge construction. 



Amountes to be allotted : 

Reyes-GatolicoB $50, OOO 

Espirltu Santo, near Rio Grande 15.000 

Utuado 20, 000 

Rio Grande de Lolza, Caguas 35, OOO 

Rio Portugues 35. OOO 

La Plata, Bayamon-Comerio 35,000 

Clalitos 4, 000 

Three bridges, near Ck)merlo 20. 000 

Four bridges. Humacao-Naguabo 18, 000 

Two bridges, Agnadllla-Aguada 3. OOO 

Culverts, Fajardo-Naguabo 2, 000 

Contingencies 11, 500 

Table No. 5 shows the roads and the amounts allotted for each. 

A few words should be said in explanation of the above distribution. 

From an engineering viewpoint and for professional reasons, the 
technical experts of this oflSce would have selected the bridges men- 
tioned and the six most important roads (Comerio-Bayamon, Comerio- 
Barranquitas, Ciales-Juana Diaz, Lares- Ad juntas, Maricao-road No, 
8, and Yauco-road No. 14), and would have applied the whole of the 
$1,000,000 funds toward their construction. 

We have, however, a general plan of roads to bf», carried out, and 
since the funds to complete the plan are contributed by the island in 
general, it seemed only just to distribute the money in the different 
districts of the island so that all the people might enjoy the benefits 
of the loan. A glance at the map will show that the roads are being so 
laid out that the rich and fertile sections of the island, which are 
now without means of transportation, will be opened up and given a 



BEPOBT OF THE OOVBBNOB OF POBTO BICO. 817 

highway to the coast and to the markets. We have, however, arranged 
the distribution so that the roads may be continued into the interior as 
additional sums are appropriated and thus eventually complete the 
general plan of roads. 

The construction of the Lares- Ad juntas, Maricao and Yauco roads 
is especiaUv importent The area that includes these progressive 
towns has been neglected hitherto in the way of road construction 
and this is remarkable, as the district is wonderfully fertile and grows 
the best coffee of the island. The proposed roads will develop one 
of the richest sections. 

The Ciales-Juana Diaz road is almo^ as important as any of the 
above-mentioned highways. Its construction will reduce the distance 
across the island from the northern coast to Ponce to 73 kilometers, 
making it possible to travel by coach in about seven and one-hali 
hours. 

The completion of the section on road No. 9, from Bayamon to 
Comerio, and on road No. 6, from Comerio to Barranquitas, will lessen 
the distance from San Juan to Ponce by 33J kilometers, or about three 
and one-half hours by coach. This new road will relieve the military 
road of a ^reat deal of its traffic, as the through carriage to all points 
south of Aibonito will undoubtedly seek the advantage of the shorter 
journey. 

The American Tobacco Company has in process of construction a 
road from kilometer 73 on the military road to their tobacco factories 
in La Plata. The company has completed about 3 kilometers of this 
road and turned it over to the insular government. The last legisla- 
ture made a special appropriation of $20,000 to build a road from 
Comerio to connect with the tobacco company's road, and work wUl 
be started at once. 

The efforts of the department will be directed principally toward 
the completion of the above routes. The estimated cost will be about 
$750,000 to complete them. The total allotted from the loan funds 
toward the construction of those roads amounts to $264,000. 

Projects have been completed and contracts let for the following- 
named bridges : Reyes Catolicos ; Utuado ; Rio Grande de Loiza, near 
Caguas; Ija Plata, Bayamon-Comerio ; Cialitos; three bridges near 
Comerio, and culverts Fajardo-Naguabo road. 

Actual construction has commenced on the following road sections: 
Vcjga Alta, Ponce-Penuelas, Jayuya-Alto Bandera, Barros-Barran- 
quitas, Comerio-Bayamon, Ca^as-Las Piedras. Ponce-Guayama, 
Maunabo-Patillas, Naguabo-Fajardo, Trujillo Alto, Cataiio-^rueblo 
Viejo, Capias- Aguas Buenas, and Cidra-Las Cruces. 

Surveying parties are out on the field making the necessary studies 
for the following roads : Lares- Adjuntas, Consumo-Maricao, Maricao- 
road No. 8, Yauco-road No. 14, Ciales-Juana Diaz, Comerio-Bar- 
ranquitas, and Ca^as-Las Piedras. 

Two more parties will soon be started on the Corozal-Barros 
survey. 

Construction, of various roads. — Under the act passed by the last 
legislature appropriating $120,000 toward the construction of part 
or all of certain roads there remains $114,000. 



818 BEPOBT OF THE GOVEBNOB OF POBTO BICO. 

The following approximate distribution was made for the expend* 
iture of the appropriation among the roads stated in the act : 

Mayaguez-Maricao by Las Vegas $30,000 

Naguabo-Juncos by Rio Blanco 30,000 

Afiasco-San Sebastian road 10,000 

Cabo Rojo-San German road 10,000 

Vega Baja-Morovis 15, 000 

Vieques road 5, 000 

Five Icilometers from Comerio-Barranqultas road to kilometer 71, road 

No. 1 20,000 

Total 120, 000 

Actual construction has been commenced on the Maya^ez-Mari- 
cao, Anasco-San Sebastian, Cabo Rojo-San German and Vega Baja- 
Morovis roads. 

A field party is at work on the Comerio-Barranquitas-kilometer 
71, road No. 1 — and actual construction will begin shortly. Neigh- 
boring property owners who are personally interested in the comple- 
tion of this highway are now at work on the La Plata end of the 
road on lines staked out by the surveying party. 

The Vieques road is also under construction, and construction will 
be be^n as soon as prisoners occupy the new Vieques jail now nearly 
completed. It is the intention to use convict labor, paying the neces- 
sary guards and overseers out of the amount assigned. 

The work is being carried out so that whatever is done mav last 
and be useful. But the total amount appropriated is not sumcient 
to complete the roads under the act, and under the circumstances it 
is not recommended that any more moneys be appropriated toward 
their construction until the more important roads under the general 
plan are completed. 

General. — The organization under which the above plans are to 
be carried out consists of the regular force of the bureau and an 
auxiliary technical force. The regular force in its present make-up 
is composed of: 

1. The superintendent, in charge of the general supervision of the bureau, 
reports, and any special duty assigned to him by the commissioner. 

2. An assistant superintendent, directly in charge of (a) design and construc- 
tion of public buildings; (b) survey and construction of roads under the $120,- 
000 act of March 14, 1907; (c) construction by administration of such roads 
under the $1,000,000 act as may be put in his charge from time to time: (d) 
municipal roads. 

3. A general inspector (a) to assist the assistant superintendent on the design 
and construction of buildings; (b) maintenance and repair of public buildings; 

(c) inspection of roads, bridges, or any other work as he may be detailed to; 

(d) contracts and contractors' estimates; (e) inspection of traveling inspector's 
boards. 

4. An assistant engineer, directly in charge of (a) maintenance and repair 
of roads; (b) traveling inspector's boards and estimates. 

5. Chief draftsman, directly in charge of (a) drafting room and all work 
therein; (b) design of bridges and culverts; (c) plan file system; (d) labora- 
tory for testing materials. 

6. A librarian, directly In charge of (a) the department's library; (b) rec- 
ords of the department and the archives of public works; (c) indexing and 
filing magazines, pamphlets, and publications of every sort received by the 
department; (d) to assist the mail clerk of the department. 

7. A surveyor and draftsman and two tracers under immediate direction of 
the chief draftsman; an inspector of pubUc buildings under the Immediate 
direction of the general inspector. 



BEPOBT OF THE GOVBRNOE OP PORTO RICO. 819 

■ 

8. A stenographer and translator, directly in charge of (a) minutes of the 
board of award; (b) proposals; (c) general correspondence. 

9. A stenographer, jdirectly in charge of (a) a contract file; (b) general cor- 
respondence. 

10. A stenographer for (a) genesal correspondence; (b) assistance of mail 
clerk. 

11. A mail clerk in the office of the commissioner in charge of (a) all cor- 
respondence; (b) file of same. 

12. Not a single messenger for the service of the bureau. 

The auxiliary technical force is constituted by — 

1. A principal assistant engineer, directly in charge of (a) survey and con- 
struction by contract of roads under the $1,000,000 act, (6) any other work 
he may be detailed to. 

2. An assistant engineer directly in charge of (a) survey and construction 
of the Lares-Adjuntas, Maricao-Yauco road system, (&) special reports from 
that district. 

3. An assistant engineer directly in charge of survey and construction of the 
Ciales-Juana Diaz road. 

4. An assistant engineer directly in charge of survey and construction of the 
Bayamon, Ck)merio, La Plata (Aibonito), Barranquitas road system. 

5. An assistant engineer directly in charge of survey of the Barros-Corozal 
road and location of various other insular roads. 

6. An assistant engineer under the immediate direction of the assistant super- 
intendent in charge of (a) survey and location of various roads under the 
$120,000 act, (&) survey of municipal roads. 

7. A bridge inspector, directly in charge of (a) staking out bridge structures; 
(h) construction of masonry; (c) inspection of bridges. 

8. Two draftsmen and one tracer, under the immediate direction of the chief 
draftsman. 

As to the policy of road construction, a few words should be said. 

Light and cheap construction, with low cost as an object, means 
heavy and costly maintenance. Under the present prosperous condi- 
tions of the island it is believed to be the better policy to spend more 
on construction so that maintenance be cheap ana thus invert the sav- 
ings thereof on the construction of more roads. Even if hard times 
come, it would then be easier to keep and maintain what we have. On 
the other hand, with a high cost oi maintenance the results would be 
the abandoning of some routes with the ensuing loss. We are still 
trying to persuade those persons who will be immediately benefitted by 
the construction of new roads to aid the Department by loaning us 
oxcarts and peons, supplying stone, etc. For some months in the year 
there are numbers of oxcarts idle that could be advantageously em- 
ployed in this way. Promises of help of this character have been 
made repeatedly, but when the department was ready to begin opera- 
tions the promised assistance did not materialize. On onlv two roads 
did the neighboring farmers help us; these were the Abonito-Co- 
merio sections and the Maunabo-Patillas road. The residents of 
Camuy, Hatillo, and Arecibo are anxious to have the carretera ex- 
tended from Quebradillas to Arecibo, and have promised us valuable 
aid if we will undertake the work. We have consented to do so, and 
will begin construction just as soon as the promised aid is forthcom- 
ing. It has been my policy to give the preference in road construction 
to those towns that are without any means of communication with 
the interior or the coast. As the Quebradillas- Arecibo section has al- 
ready communication by railroad, I had intended deferring the con- 
struction of the carretera till a later late. If, however, the residents 



820 SEPOBT OF THE QOVEBKOB OF POBTO BIOO. 

of that section are sufficiently anxious for the road as to help this de- 
partment in the way they promise, I believe it wise to build the road. 
Water concessions. — ^Under the present organization of the tech- 
nical force, it will be possible to give oroper attention to the investi- 
gations required to fully advise on applications for water concessions, 
it should be insisted upon, however, that all applications conform to 
the rules of the committee on franchises, and those that do not should 
be disregarded. The present instructions should be amplified, fol- 
lowing me plan of the instructions formerly in force for the pro- 
cedure for the granting of water concessions* 

PUBLIC BUILDINOS. 

Capitol. — Several acts were passed at the last session of the legis- 
lature providing for the erection of public buildings. The most im- 
portant of these measures was an act to provide for the erection of 
an insular building, to be known as the capitol of Porto Rico. The 
building is to cost $300,000, and is to be located upon public land. 
The act provided for competitive plans, to be submitted by architects. 

A prize of $5,000 is to be awarded to the architect whose plans are 
adopted for the building; a second and third prize of $2,000 and 
$1,500, respectively, to be given to the two architects whose designs 
are considered to rank next to the winning one. 

A commission, consisting of the president of the executive council, 
the speaker of the house or delegates, the chief justice of the supreme 
court, and the commissioner of uie interior, was appointed by the act 
to select a proper site and pass upon the plans that were submitted. 

It is intended that the ouilding shall accommodate the executive 
council, the legislative assembly, and the supreme court. 

In the month of May, 1907, the committee selected a site to the east 
of the city proper, on an eminence overlooking both the harbor and 
the sea and at the main entrance to the city. This will give the new 
building a magnificent view over the harbor and surrounding country, 
and at the same time will render it visible to vessels approaching and 
entering the harbor. 

The $300,000 appropriated under this act is to be expended at the 
rate of $150,000 each year for two years. 

Mr. F. Montilla, assistant superintendent of public works, has been 
specially detailed for this work. 

He has prepared for the consideration of the committee, after con- 
scientious ana careful study, a complete schedule of competition for 
the designs of the building and a general outline plan showing dis- 
tribution of floor space to meet the needs required. 

Penitentiary. — ^The sum of $120,000 was appropriated also at the 
last session oi the legislature for the purpose of erecting a model 
penitentiary. 

The building is to be erected in Puerta de Tierra on the outskirts 
of the city of San Juan, just north of the military road and west of 
the land now reserved for the marine hospital. This will replace 
the old " Presidio " on the Puntilla, which is to be transferred to 
the Navy, under the conditions agreed upon by the joint commission 
to define the boundaries of the naval reservation. 



BBPOBT OP THE GOVEBNOB OF POBTO BICO. 821 

A prize of $2,000 will be given to the architect whose plans and 
designs are adopted. The mans are to be passed upon by a com- 
mittee composed of the president of the executive council, the speaker 
of the house of delegates, the attorney-general, and the commissioner 
of the interior. 

Appropriations of $3,000 were also made by the legislature to ex- 
tend the jail at Arecibo, plans for which have been completed, and 
work will soon be begun. 

The sum of $5,000 was appropriated to convert the old fort in the 
town of Isabel Segunda, in the island of Vieques, into a jail. The 
work is nearly completed and the jail will be ready for occupancy 
about November 1. 

The legislature also passed a bill appropriating $5,000 for extend- 
ing the government building known as the Intendencia building. 
This work has been finished. A second story has been erected on the 
single-storied western end of the building. It will be occupied by 
the recently created bureau of property and accounts. 

Mayaguez reform school, — The title of the land offered hy the city 
of Mayaguez has been approved and steps taken to proceed with the 
work. A public competition was advertised as provided in the law 
but no project being presented, the construction of the building was 
advertised on plans made by the department. 

Five bids were received, and the contract awarded to the lowest 
bidder for the sum of $33,942.50. 

The contract was approved on June 29, 1906, thus making avail- 
able $20,000 for the year, and actual work at once begun. 

The contract does not provide for the plumbing, water supply, and 
electric lights. 

The total estimated cost of the building is $55,000, which includes 
a separate building for infirmary. 

Government architect, — As many new public buildings are in 
course of construction and as it is intended to make certain neces- 
sary changes in some of the buildings now in service, I propose to 
ask at the next session of the legislature to create the oflSce of gov- 
ernment architect and to secure the services of a thoroughly qualified 
and competent man for the position at a salary of, say, $3,000 per 
year. It is strange, but true, that while we have in contemplation 
the erection of buildings of considerable ma^itude and. have the 
repair and maintenance of many valuable buildings in our charge 
this department is without the services of a duly qualified architect 
specially detailed for such work. 

The department of education has under contemplation the con- 
struction of a number of schoolhouses. These will be erected under 
the supervision of this department, so that it will be seen that the 
services of such an employee are urgently needed. 

Maintenance and repair of public buildings, — ^Under this division 
comes the yearly expenditure for supplying water to public buildings. 
Not a year passes without a deficiency appropriation being asked 
from the legislature to provide for the amount of water consumed. 
This is due principally to the water consumed by the insane asylum, 
penitentiary, jails, and charity schools. An employee of this depart- 
ment has made a ?5pecial studfy of this matter and has reported that 

21162— S. Doc. 92, 60-1 ^21 



822 BEPORT OF THE QOVEBHOB OF FOBTO BICO. 

the rate of consumption per capita compares favorably with similar 
institutions in the States. Nevertheless, it is felt that there is a 
waste of water, one of those buildings having used for a month the 
amount of 140 gallons per capita per day, where with proper control 
the consumption should be not more than 100 gallons. The depart- 
ment can not help itself in this matter, and it' is hardly proper to 
make it responsible for the carelessness of employees over whom it 
has no control. 

I believe that the legislature should allot to each institution an 
appropriation for water, ftnd thus relieve the department of a respon- 
sibility it reallv can not control. The legislature appropriates only 
$10,000 annually for water for public l)uildings, which consume 
water at the rate of $1,500 per month. 

Appropriations $25, 142. 23 

Of the above $10,000 was a deficiency appropriation and 
$142.23 was repaid by the United States internal-revenue col- 
lector for repairs to his office. 

EiXecutive mansion 13, 002. 30 

$3, (XX) being a deficiency appropriation and $2.30 being a 
refund of overcharged exi)en8e (coach hire). 

Second story to Intendeucia building (no fiscal year) 5,000.00 

Arecibo Jail, quarters for Jailer (no fiscal year) 3, (XX). 00 

Vlequez Jail, remodeling of old fort (no fiscal year) 5, 000. 00 

Reform school (construction), not to exceed 20, OCX). (X) 

Penitentiary (construction) 120,000.00 

Water 14, 200. 00 

$0,2(X) being a deficiency ai)propriation ; $75 of the above was 
transferred for electric light. 

Electric light 8, 000. 00 

$3,(X)0 being a deficiency appropriation and an additional $75 
having been transferred from the appropriation for water. 

The expenditures on maintenance and repair of public buildings 
during the year have been as follows: 

Secretary's office $106. 63 

Pabellon of San Juan 967.00 

Allen St. No. 2 1 250.26 

Allen St. No. 3 ^ 212.70 

Allen St. No. 5 116.92 

Intendencia building 2, 531. 53 

Diputacion building 520. 18 

Insane asylum -i 4, 637. 42 

Boys' Charity School 1,041.49 

Girls' Charity School 1,430.10 

Penitentiary (old) 1,869.79 

San Francisco Barracks 3,409.50 

Military bakery 24.94 

Audiencia building 24.89 

Tinglado (custom-house shed) 517.59 

Blind asylum. Ponce— 832.93 

District court building, Arecibo 384.64 

Military barracks, Mayaguez 668.43 

Caguas building 4. 25 

Ilumacao building 514.00 

CiOntlngent expenses 5,077.14 

Total 25,142.23 

The above amounts were in most cases expended for general re- 
pairs. The Pabellon of San Juan was slightly remodeled, stairway, 
new floors, partitions and painting. 



BEPOET OF THE GOVEKNOR OF PORTO RICO. 323 

Intendencia building: New floors, partitions and painting. 

Insane asylnm: New floors, new plumbing, new doors and windows, new 
fixtures and painting. 

Boys' Charity School and Girls' Charity School : New electric wiring ; sewer 
and plumbing work. 

Penitentiary: New addition to building; plumbing. 

San Francisco Barracks: New addition for school rooms. 

Tlnglado : Addition for ofiice of the captain of the i)ort. 

Blind asylum : Sewer. 

Military Barracks, Mayaguez: Plumbing. 

Contingent expenses: Include those Items not chargeable to any one build- 
ing and salaries of employees engaged in office and on genoral work. 

Executive mansion : General repairs and maintenance work. Balance $461.91. 

Second-story Intendencia building: Now has a balance of about $1,000, which 
should be expended in the building of a blue-printing room. 

Areclbo jail : Plans ready, work to begin soon. 

Vieques jail : Work now going on. 

Reform school : Under contract, work now going on« 

Penitentiary <new) : Nothing yet done. 

Water: Balance, $40.75. 

Electric light: Balance, $26,T0. 

PURLIC LANDS. 

So little appears to be known of the origin of the public lands in 
Porto Rico that a short history of these properties will oe appropriate 
here. 

By virtue of a i-oyal charter issued by King (Charles the III of 
Spain, on January 14, 1778, the inhabitants of the island of Porto 
Rico were granted the ownership of all the lands that they cx^cupied, 
and a board was appointed to distribute all public lands unoccupied 
at that time between those persons who would show that they had 
means to cultivate them. 

This concession made to the inhabitants of the island was under 
the condition that they would maintain with insular funds the uni- 
forms and equipment of the disciplined militia of the island, which 
condition was faithfully complied with. 

The board in charge of the distribution of the public lands was 
appointed for the purpose of granting those lands which at the time 
oi the promulgation of the charter remained vacant, and it worked 
for several years, making concessions for hundreds of thousands of 
cuerdas to many persons who applied for them at an average of 200 
cuerdas per capita. 

All these concessions were made under the condition that the total 
area granted should be under cultivation within a period of ten 
years, otherwise the land to revert to the state and be the subject of 
a new concession under similar conditions. 

This plan did not work satisfactorily in most cases and many par- 
cels of land went back to the state. 

Subsequently on ac<;ount of a royal order, the board was discon- 
tinued and a new board was created called " Junta Superior de Com- 
posicion y Venta de terrenos Realengos " or superior board for the 
sale of crown lands under agreement which was authorized to 
cede lands To any person who could prove that he was in possession 
of them and would solicit the sale under an agreement with the public 
treasury to obtain ownership. 

The titles issued by this board were indisputable because the only 
condition established was to pay the assessed value of the land and 



824 



REPORT OF THE GOVERNOR OF PORTO RICO. 



the cost of the survey. This method lasted until 1876, when through 
another royal order it was enacted that the title of property comd 
only be gotten by public bidding to the highest bidder. 

This was the method in vogue when the United States took control 
of the island; therefore the actual public lands of Porto Rico come 
almost all from concessions which nave been canceled for noncom- 
pliance with conditions, and the balance from those which were never 
granted. For this reason we find in many parts of the island large 
areas of public lands forming one mass. Some portions of this land 
are held by squatters, and others by the adjoining property owners 
who have encroached upon them owin^ to lack of a proper survey. 

The survey of public lands began this year under an appropriation 
of $15,000, made by the legislature, and it is hoped by this work much 
land now in the hands of private parties will oe recovered. This is 
of the utmost importance, taking into consideration the tremendous 
increase of value in 'the property of the island and especially in the 
sugar districts. 

As nearly as can be estimated with the incomplete information in 
possession of the bureau, there are approximately 80,000 acres of pub- 
lic lands. 

The division of public lands consists at present of only a chief, 
who is a surveyor, and a draftsman. The time of these men to a very 
large extent is taken up with the investigation of matters referred 
to this department by other departments, notably the franchise com- 
mittee and the attorney-general's office. With this inadequate force 
it has always been found impossible to make any survey of public 
lands. 

There was an extra appropriation made by the legislature of 1906 
of $5,000 for the survey of public lands and roads. 

The following memorandum shows the lands surveyed and located 
during the fiscal year under this appropriation. The balance, 
amounting to $2,291.42, was spent on roaa surveys: 



Name of the fines. 



Hato de CangreJos Arriba, 4 lots 

Hato de CangreJos Arriba, 6 lots 

Hato de CangreJos Arriba, 2 lots, forconveyanoe 

to Don Fermin Martinez Villamll. 
Hato de Cangreios Arriba, 3 flncas 

1 flnca to })e sold to Mr. Albert Mehrhof accord- 
ing to law of March 8, 1906. 

2 flncas 

Triangnlatlon for the survey of public lands 

Surveys started 

A parcel of land at Culebra, bought by the insu- 
lar government. 

Fixing boundary line between municipal and in- 
sular property. 



Location. 



CaroUna. 

do... 

do... 



San Juan and Carottna 

Salinas, Quebrada Yeguaa. 



do 

Loiza 

San Juan and Santuios. 
Culebra 



San Juan.dlstricts of Puerta 
de Tierra and Carbonera. 



Insular 

property 

(number of 

ouerdaa). 



346.77 



185.67 



76.17 



2.91 



Fxlvate 

property 

(number of 

cuerdas). 



1,208.50 



871.67 
221.00 



This makes approximately a total of 610 cuerdas of land of insular 
property and 2,301 cuerdas of private property. 

One of the most important surveys unaertaken by the bureau of 
public lands during the past year was that in reference to the adjust- 
ment of the boundaries of the naval reservation, by which the boun- 
daries of the insular property and those of the naval property were 



REPORT OP THE GOVERNOR OP PORTO RICO. 325 

definitely determined by a joint commission appointed by the Secre- 
tary of War and the governor of Porto Rico. 

The Hon. Frank Feuille, attorney-general for Poto Rico, was se- 
lected by the governor to act with Capt. Samuel C. Lemly, U. S. 
Navy, retired, the representative of the Navy Department, to 
settle certain disagreements which had arisen between the Navy 
Department and the insular government in reference to the bound- 
aries of a certain tract of land reserved by the President of the 
United States, acting under the authority or an act of Congress of 
July 3, 1902. This adjustment was very necessary and is of the ut- 
most importance to the island, as it settles definitely matters which 
have been for a long time in dispute. 

By the settlement the Government acquired the land on both sides 
of the " Carretera central," or military road, at the entrance to the 
urban zone of the municipality of San Juan. This land is very useful 
for the extension of our system of public buildings, and part of it is 
to be appropriated for the erection of the new capitol bulding. 

The Government also acquired the water front along the San An- 
tonio channel, which will give to the port of San Juan greater facili- 
ties for the accommodation of its commerce. 

By this allotment the island will be able to reclaim about 100 acres 
of swampy land along the channel and convert it into useful lands 
for docks, warehouses, etc. 

The insular government transfers to the Navy Department about 
12 acres of land in Puerta de Tierra and the Presidio, or penitentiary 
building, which is situated on the water front, immediately below the 
Palace. The land known as the " Puntilla " tract, on which is the 
present navy-yard, was already conceded to the Navy by a formal 
proclamation of the President, and the Presidio completes that tract 
of land. 

The attomey-jgeneral gives a very clear account of the adjustment 
of these properties in his report to tne governor this year. 

By reference to the appended map the property acquired by the 
Government can be readily seen. 

DIVISION OP HARBORS AND DOCKS. 

The docking facilities in the harbor of San Juan are notoriously 
inadequate. At present there is only one pier, and that is owned by 
a private corporation, the New York and Porto Rico Steamship Com- 
pany. It is confined exclusively to the use of vessels of that line. 

The old quartermaster's dock, which is situated in the eastern end 
of the water front at the terminus of the American Railroad Com- 
pany, is owned by the insular government and has been set aside for 
the use of steamships only. 

The quartermaster's wnarf is at present in somewhat dilapidated 
condition. The piles supporting the structure have not been repaired 
for some years and they are rapidly deteriorating, with the result that 
in the course of a few months the edifice will be unsafe for dockage. 

The shed over the dock is also in a bad state and will have to be 
practically reconstructed. 

As the American Railroad Company has its terminal at the pier, 
used formerly to receive storage ana landing charges, and in consider- 



826 BEPORT OF THE GOVBBNOB OF PORTO BICO. 

ation thereof used to keep the dock in reasonably fair condition. A 
year ago this landing and storage charges were abolished, and as the 
department has no appropriation for the purpose of repairing the 
dock the structure is CTadually deteriorating. I propose to bring 
this matter before the ftanchise committee and suggest that sufficient 
landing charges be allowed the American Railroad Company to 
enable them to keep the dock in repair. 

Schooners and sailing vessels have to discharge in lighters or 
alongside the bulkhead, but owing to shallow water there is room 
for three schooners only on the water front. The quartermaster's 
dock is used principally by vessels of the Red D Line and the Insular 
Line and occasionally by tramp steamers. 

The department has been put to considerable trouble during the 
past year by the discriminatory methods of the rival steamship com- 
panies in attempting to secure the dock. The present rule in the har- 
bor is that the first vessel arriving shall have .the use of the quarter- 
master's wharf if it is unoccupied. The Insular Line takes advantage 
of the fact that the Red D Line has a contract to carry the United 
States mail and is thus compelled to leave New York on certain speci- 
fied days. It frequently arranges its own sailing days so that it will 
arrive in the harbor of San Juan just a few hours before the Red D 
vessels, thus obtaining the quartermaster's dock and compelling the 
Red D Line to discharge its maih passengers, and cargo in lighters 
and small boats. 

I believe that in the near future it will be necessary to make some 
regulation providing for the use of the wharf bv the two lines on 
alternate weeks. Owing to the lack of docking facilities, the situa- 
tion in the harbor is at present almost intoleraole, and for the next 
few months the situation will be aggravated, as a new pier, to be 
known as " Pier No. 2," has been contracted for by the Insular Dock 
Company and a large space on the bulkhead will be occupied hy the 
builaing operations of this structure. It is probable, though, that 
with the addition of the new pier our troubles in the harbor will be 
considerably lightened next year. 

The new pier is to be constructed 150 feet to the eastward of the 

f resent pier No. 1, belonging to and operated by the New York and 
'orto Rico Steamship Company. It is to be approximately the same 
size as the j)ier of the New York and Porto Rico Steamship Com- 
pany, and will not be controlled by any one line. Even with the ad- 
ditional pier, however, the docking facilities will not be adequate for 
the rapidly increasing commerce. 

In view of the tremendous increase in the commerce of the island 
and in order to provide sufficient docking facilities to accommodate 
it, a special session of the legislature was called by Governor Win- 
throp in 1906, and a bill was introduced appropriating $200,000 to 
construct a large government pier. The bill passed the executive 
council unanimously, but failed to pass in the house of delegates. On 
February 7, 1907, I prepared and introduced to the legislature a bill 
appropriating $100,000 to build a permanent wharf parallel to the 
present bulkhead and extending 60 feet into the harbor to deep water. 
This bulkhead could have been lengthened from year to year as the 
necessities of commerce demanded. The bill passed the executive 



BEPOBT OF TWR GOVEKNOfi OT POBTO BiCO. 327 

council unanimously and was referred to the house of delegates sev- 
eral weeks before the close of the session, but failed to pass the house. 

Although the commercial bodies of San Juan have been clamoring 
for the betterment of the conditions of the water front, it is a remark- 
able fact that not a single deputation or, so far as I can learn, a single 
individual representing either of the mercantile bodies appeared in 
support of tins bill. If either the board of trade or the chamber of 
commerce had taken sufficient interest in the matter to indorse and 
support this bill, I believe it would have passed the lower house »with 
a substantial majority. 

Landing stages. — In March, 1906, I had secured an appropriation 
of $25,000 for the construction and repair of the docks at San Juan, 
Ponce, and Mayaguez. When the $100,000-wharf bill failed to pass 
at the last session I had an allotment of $13,000 made from the bal- 
ance of this appropriation for the purpose of constructing two land- 
ing stages between the quartermaster s dock and pier No. 1. The 
water at the point selected for the construction of tne landing stages 
is very shallow, and the present bulkhead at that point can not be 
utilized without landing stages or similar structures. These stages 
are now under construction and will be finished about the end of 
December. While the landing stages will help conditions somewhat 
there is still a great necessity for a public pier and I propose at the 
next session of the legislature to a^ain introduce a bill providing for 
the extension of the water front by means of bulkheads and hope 
that the mercantile bodies in San Juan will cooperate with us to ob- 
tain that end. 

Mayaguez pier. — ^The legislature in its last session enacted a law 
turning over to the city of Mayaguez the old iron pier which came 
down to the insular government from the Spanish times. 

The commissioner of the interior was authorized to call for bids to 
repair and maintain this structure in the interest of the city of 
Mayaguez or to build the pier by administration and turn the struc- 
ture over to the city upon payment of actual cost of repairing the 
same. Bids have alreaay been called for under the terms of this act. 
The bureau of public works acting under my instructions has made 
an examination of the pier and reported that it will cost approxi- 
mately $36,500 to put the structure in serviceable condition. 

Catario pier. — A small passenger pier at Cataiio which had become 
unserviceable, owing to the action of the elements, was repaired and 
practically reconstructed by the department of public works, at a 
cost of $413.45. 

Ponce pier.-^The old wooden pier in Ponce used by the United 
States Army in landing its troops had become useless. The depart- 
ment of public works, however, has prectically reconstructed the 
center part of the pier for a width of 4.5 meters. Piles were driven 
and new flooring placed at a cost of $1,136.39. 



328 



BEPOBT OF THE QOVEBNOB OF PORTO BICO. 



Statement of harbor fees collected in the ports of Ban Juan, Ponce, and Maya- 

guez during the fiscal year ending June SO, 1907. 



Date. 



July 

August 

September. 
October... 
November. 
I>ec6mber. 



190G. 



January.. 
February. 

March 

April 

May , 

June 



1907. 



Total. 



San Joan. 



12,365.06 
1,062.58 
2,201.55 
1,336.19 
1,686.17 
1,196.15 



2,433.19 
2,227.06 
2,324.46 
2,061.73 
3,312.29 
2,166.34 



25,283.72 



Ponoe. 



8296.14 
263.36 
452.49 
475.50 
332.32 
352.52 



^1.51 
338.94 
826.78 
506.65 
457.24 
569.09 



4,882.43 



Mayagues. 



1242.78 
155.80 
229.58 
197.61 
355.42 
278.42 



28&65 
333.90 
306.51 
231.74 
308.43 
329.42 



3,256.16 



Total. 



82,904.00 
2,371.68 
2,883.62 
2,006.30 
2,373.91 
1,827.00 



3,141.25 
2,899.80 
2,957.75 
2,9ia01 
4,077.96 
3,066.85 



33,422.31 



Total collected during the year ending June 30, 1907 833,^2.31 

Total collected during the year ending June 30, 1906 27,226.96 

Increase 6> 106^35 

NoTB.— In the report are not included the small coastwise boats, UgfateiB. and other small craft. 

Number, character, and tonnage of vessels entering San Juan, Ponce, and Maya- 

gucz during the year ending June SO, 1907. 





San Juan. 


Ponoe. 


May^uez. 


Total. 




Steam. 


Sail. 


Steam. 


Sail. 


Steam. 


SaU. Steam. 


SaU. 


American: 

Vessels 


239 
758,446 

131 

419,637 

27 

4 

17 


72 
53,771 

18 
3,210 


140 
437,589 

123 

329,095 

6 


33 

23,330 

30 
6,009 


112 i 8 


491 


113 




410,082 4. .117 


1,606,117 

323 

897,775 

38 

4 

20 


81,618 
74 


Foreijg^: 

Vessels 


09 

149,043 

5 


17 
2,216 


Tonnage 


11,485 


American war vessels 

Foreign war vessels 




Other vessels 




2 




1 











BUREAU OF INSULAR TELEGRAPH. 

The operation of the insular telegraph for the year ending June 
30, 1907, has been most gratifying in its results. The cash receipts 
have been the highest recorded. Tiie volume of business handled has 
greatly exceeded that of any previous year. Operating expenses were 
reduced considerably. Rigorous economy consistent with efficiency 
has been the policy of the bureau, and altogether the, year has been 
one of successful achievement. 

On July 1, 1906, there were in operation on the island 46 telegraph 
offices. 

At the end of the fiscal year we had in operation 128 stations from 
which telegraph messages could be received and sent either directly 
or by means of telephone. Seventeen of these offices were constructed 
in the smaller towns of the island from the appropriation of $15,000 
for the extension of the telegraph system by means of telephone lines. 
Offices in six other towns were connected by a traffic arrangement with 
the South Porto Rico Telephone Company. By the same arrange- 
ment we gave telegraphic and telephonic communication to 57 



REPOBT OF THE GOVBBNOB OP PORTO MCO. 829 

centrals and plantations in the south side of the island. It is hoped 
that a similar arrangement can be made with the telephone company 
operating on the north side of the island whereby we can give the 
benefit of a direct telegraph service to large properties and industries 
on the northern coast. 

At six stations we replaced the telegraph instrument with a tele- 
phone for the purpose of economy. 

We show a net gain of 25 offices in the year, 57 haciendas connected, 
216 kilometers of new line constructed and 340 kilometers of old line 
reconstructed. 

An idea as to the volume of business, handled may be had from the 
following table. Comparison with previous year is also made. 



Fiscal year 1905-6. 
Fiscal year 1906-7. 



Paid mes- 
sages. 



182,802 
201,887 



Free mes- 
sages. 



26,006 
14,602 



Total. 



$206,810 
216,489 



SUMMARY. 

Increase in number of paid telegrams 29, 086 

Decrease in nmnber of free telegrams 11, 401 

Increase in total number handled 7, 679 

The cash earnings for the first eight months of the fiscal year 
averaged about $1,000 per month. 

After a comprehensive study of the telegraph business it was de- 
cided to make a radical departure by cutting our commercial rate 
from 25 cents for ten words and 2 cents for each additional word to 
15 cents for ten words and 1 cent for each additional word. Press 
rate from 10 cents for ten words and 1 cent for each additional word 
was cut to 10 cents for ten words and 1 cent for each additional group 
of three additional words or fraction thereof. This reduction went 
into effect on April 15, in the dullest season of the year as regards 
the telegraph business, and the net result has been to increase the 
volume of business handled by 35 per cent, our net cash receipts being 
reduced by only 15 per cent. It is thought that on this basis we will 
manage to pay our yearly running expenses. It is confidently ex- 
pected, however, that the volume of business handled will continue 
to show an increase until it has at least doubled that handled under 
the old basis of rates. The general public, business men, etc, express 
themselves as being greatly satisfied with this reduction in our rates, 
and their appreciation may be judged by the fact that the volume 
of business handled has increased 35 per cent during the few months 
the reduction has been in effect. The use of the telegraph is now 
placed within the reach of all. 

We closed the fiscal year with net cash earnings of $4,932.22. With 
the policy adopted in previous administrations of computing the 
cash value on the free government messages the earnings should have 
been increased to $11,991.24. 

This is the first time in the history of the bureau that it has closed 
the year without a. deficit. 



880 



BEFOBT OF THE QOVEBKOB OF POBTO BICO. 



For purposes of comparison I append a summary of the financial 
statement for the last three years: 



1904-5 
190S-0 

iin&-7 



Appropria^ 


Expendi- 
ture. 


Cash re- 
ceipts. 


Deficits. 


$58,800.00 
62,720.00 
64,060.00 


167,500.57 
50,634.50 
52,750.41 


$35,855l79 
50,341.24 
57,682.63 


$21,713.78 
9,203.84 





Eamlngs. 



$4,032.22 



By an act of the legislature passed during the session of 1907 the 
sum of $25,000 was appropriated to " extend the insular telegraph 
system by means of telephone lines." 

The act provided : 

(1) For a long-distance line between the towns of San Juan and 
Ponce; 

(2) The establishment of local telephone exchanges in towns of the 
island not covered by existing telephone franchises, and 

(3) To connect towns, haciendas, factories, dwellings, and other 
places with the lines of the insular telegraph system. 

We have already under construction a long-distance copper tele- 

i>hone line between San Juan and Ponce, and propose to connect this 
ine with local exchanges to be established in the intervening towns 
of Caguas, Cayev, and Aibonito. We also propose to connect the 
various tobacco factories and sugar centrals with the line, thus en- 
abling the large mdustrial corporations along the "carretera cen- 
tral, or military road^ to have both telegraphic and telephonic com- 
munication with the city of San Juan. The benefits of this project 
to the merchants of the island are obvious. 

We have already in Caguas more than 100 subscribers to the ex- 
change to be established in that town, and the prospects in Cayey and 
Aibonito are promising. 

A large income from this system is practically assured, and the 
funds so received will be devoted to increasing the salaries of the 
operators and the betterment of the line. 

Printed lists of all telegraph and telephone offices have been placed 
in the hotels of the island, and a call system established whereby mes- 
sengers can be furnished at once. We have also made arrangements 
to receive and send telegrams from trains of the American Railroad 
Company, the conductor of the train acting as our agent. 

At the last session of the legislature I had an inventory taken of 
all property pertaining to the oureau, which show that the value of 
fixtures, including wire, line material, instruments, battery, office 
equipment, and the new telephone line in construction, to be 
$66,686.64. 

Mr. L. M. McGuigan resigned his position as superintendent of the 
insular telegraph on December 15, 1906, and on that date I appointed 
assistant superintendent, Mr. J. J. Dore, to succeed him. 

The present satisfactory state of the bureau is due largely to the 
energy and ability of Superintendent Dore. 

As the insular telegraph and telephone system is one of the most 
important assets of the people of Porto Rico, and as it has given a 
satisfactory and efficient service, I would strongly recommend that 
the insular government grant no more telephone franchises to private 



REPOKT OF THE OOVBBNOB OF POBTO MCO. 



381 



companies, as by so doins they would tend to depreciate the value of 
the insular system, which is competent to handle all the telephone 
business of the island. 

INSULAR TELEGRAPH AND TELEPHONE OFFICES IN THE SERVICE. 



Adjuntas, 

Aguada, 

Aguadilla, 

Aguas Buenas, 

Agulrre, 

Aibonito, 

Afiasco, 

Arecibo, 

Arroyo, 

Barceloneta, 

Barranquitas, 

Barros, 

Bayamon, 

Cabo Rojo, 

Caguas, 

Camuy, 

Canovanas, 

Carolina, 

Cayey, 

Ceiba, 

Ciales, 

Coamo, 



Ck>merio (pueblo), 

Comer io (salto), 

Corozal, 

Fajardo, 

Fortaleza (San Juan), 

Guayama, 

Guayanilla, 

Gurabo, 

Hormigueros, 

Humacao, 

Isabela, 

Juana Diaz, 

JuncoB, 

Ijares, 

1^8 Marias, 

Jjas Pal mas Hotel, 

Manati, 

Mayaguez, 

Maunabo, 

Moca, 

Muelle (San Juan), 

Naguabo, 



Patnias, 

Pefiuelas, 

Playa Mayaguez, 

Playa Ponce, 

Ponce, 

Quebradillas, 

Rio Grande, 

Rio Pledras, 

Sabana Grande, 

Salinas, 

San German, 

San Juan, 

San Lorenzo, 

San Sebastian, 

Santa Isabel, 

Santurce, 

Toa Alta, 

IJtuado, 

Vega Baja, 

Vieques, 

Yabucoa, 

Yauco. 



SUGAR CANE PLANTATIONS AND SUGAR FACTORIES CONNECTED WITH THE TEI.EGRAPH 

OFFICE AT PONCE. 



Fortuna, 

Estrella, 

Barrancas, 

Luisiana, 

Potala, 

Boca Chica, 



Ana Maria, 
Crlstina, 
Cafio Verde, 
Reparada, 
Santa Fidela, 



Serrano, 
Restaurada, 
Angola, 
Vista Alegre, 
Amelia. 



CONNECTED WITH THE TELEGRAPH OFFICE AT SANTA ISABEL. 



Florida, 
Santa Isabel, 
Ojo, 
Descalabrado, 



Canovaro, 
Carmen, 
Alomar, 
Paso Seco, 



Abdulia, 
Destino, 

Barrio Velasquez, 
Hess & Buckley. 



CONNECTED WITH THE TKLKGBAPII OFFICES AT ARROYO AND GUAYAMA. 



Tuna, 

Esperanza, 

Fernando Colmiando, 



Amora, 

Cuatro Calles, 
Reunion, 



Machete, 
Josef a. 



CONNECTED WITH THE TELEtJRAPH OFFICE AT YAUCO. 



Lluveras, 

Vivona, 

Totti, 

Igualdad, 

Carmen, 



Phillip, 
Lluveras, 



IJmon, 

O nan lea Central, 

Florida, 

Franceschi, 

Mariana, 



Monserrate, 
Santa Rita, 
Amll, 
Maria Antonla. 



CONNECTED WITH THE TELEGRAPH OFFICE AT GUAYANILLA. 

Ruflno, Playa Guayanilla. 

CONNKCTF:!) WITH THE TELEGRAPH OFFICE AT COAMO. 



Clotilde Santiago, 
Caratini, 



Emanuelli, 



Los Bafios. 



382 



BEPOBT OF THE QOVEBKOB OF PORTO iaiCO. 



Amount of monthly receipts, expenditures, cash earnings, cash deficits, value 
of government telegrams transmitted free {computed at full rate), earnings, 
deficits. 



Fiscal year 
1906-7. 



July 

August 

September. 

October 

November. 
December.. 
January... 
February . . 

March 

April 

May 

June 



Total. 



Cash 
receipts. 



K485.06 
4,467.36 
4,37&29 
5,066.04 
5,570.59 
5,132.69 
5,614.26 
5,060.57 
5, 64a 56 
4,549.53 
3,980.01 
3,711.65 



57,682.63 



Expenditures. 


Salaries. 


Miscel- 
laneous. 


13,486.32 
3,439.33 
3,440.68 
3,518.32 
3,468.33 
3,448.52 
3,383.40 
3,380.31 
3,496.00 
3,412.54 
3,377.66 
3,368.34 


S348.00 

577.50 

532.75 

326.75 

471.36 

577.68 

708.31 

1,115l19 

2,491.58 

1,677.50 

1,241.49 

1,462.46 


41,219.75 


11,530.66 



Cash 



Cash 



earnings, deficits. 



1650.76 

450.53 

401.86 

1,240.97 

1,630.90 

1,106.49 

1,522.55 

56&07 



$344.02 

540.60 

63a 14 

1,119.15 



7,560.13 



2,636.91 



Valae 
govern- 
ment 
messages 



$476.97 
639.97 
462.59 
S95l49 
742.42 
469.06 
440.31 
402.37 
426.89 
624.69 
356.07 
422.19 



6,059.02 



Earnings. 



$1,127.73 

1,090.50 

864.45 

1,83&46 

2, 37a 32 

l,575i55 

1,962.86 

967.44 

82.87 

84.09 



11,96&27 



Deficits. 



$377.07 
606.96 



974.03 



SUMMARY. 

Cash receipts $57, 682. 63 

Expenditures 52, 760. 41 

Net cash earnings 4, 932. 22 

Free government telegrams 6,059.02 

Earnings 10,991.24 

BUREAU OF ARCHIVES. 

During the year the bureau of archives continued its work of cata- 
loguing and indexing government papers. With the inadequately 
small appropriation made for this year but very little work could be 
done. 

At the last session of the legislature this bureau was abolished, as it 
was intended to divide the papers among the various offices of the 
government to which they belonged. Consequently, since the first of 
the fiscal year the employees of the bureau have been arranging these 
papers for their distribution. 

The office of the secretary is to take all papers relating to municipal 
affairs and also all the " expedientes " that do not relate particularly 
to the department of the interior or the department of justice. All 
papers relating to the latter department will be turned over to the 
attorney-general for file in his department. The archives of public 
works and public lands will be retained in this department and will 
be put in charge of the librarian. In this way it is hoped that the vast 
accumulation of documents in the archives will be classified within 
the shortest possible time. 



SCHEME IX)R THE IRRIGATION OF THE SOUTH COAST OF THE ISLAND. 

On account of the terrible drought in the southern coast of the 
island during the past year, owing to which sugar planters estimate 
that they will lose about 40 per cent of their crop, the people of the 
south coast sought relief at the hands of the legislature. 

A bill was introduced and passed appropriating $4,000 for the 
study of methods of irrigating the plains of Arroyo, Guayama, and 
Salinas. We had no doubt that some of the surplus water that now 



BEPORT OF THE GOVERNOE OF PORTO RICO. 388 

finds its way into the sea on the north coast could be diverted near its 
source and made to flow over the arid and sun-baked cane lands on the 
southern slopes. 

In order tnat we might have the highest possible expert advice on 
this subject, it was thought wise by the administration to request the 
Federal Government to detail at our expense an expert from the 
Reclamation Service in Washington, in order that he might study 
and report upon the best and most economical means of irrigation. 

The governor of Porto Rico took the matter up with the Federal 
authorities, with the result that Mr. B. M. Hall, supervising engineer 
of the United States Reclamation Service, was detailed to under- 
take the investigation. He arrived in Porto Rico earlv in June and 
at once proceeded to the south coast to make a study oi the situation. 

In a short preliminary report Mr. Hall declares the scheme to 
irrigate the southern coast lands as entirely feasible. He made pre- 
liminary surveys on the south side of the island and found a very 
favorable site on the La Plata River at Carite for a dam which 
could retain sufficient water to irrigate properly the vast sugar lands 
on the plains of Guayama. If this site is adopted Mr. Hall reports 
that it will be necessary to tunnel through the ridge in order to 
carry the waters to their destination. He found also a satisfactory 
site for a dam on the Patillas River. 

Mr. Hall reported that further surveys would very probably locate 
other advantageous sites, and that from his preliminary survey he 
thought that the irrigation of the south coast was not only feasible, 
but could be carried out with comparative economy. He recom- 
mended that a detailed topographical survey should be made and that 
stream gaging stations should be established on the various rivers 
to determine the economic questions involved. These questions de- 
pend on the flood water flow of the stream and the storage capacity 
of the proposed reservoir. He recommended, further, that gaging 
stations should be immediately established on the streams between 
Salinas and Ponce to obtain aata for possible irrigation investiga- 
tions in the future covering the districts between Salinas and Ponce. 

The preliminary report is so encouraging that I would strongly 
urge the advisability of the legislature takitig this matter up at its 
next session and providing for sufficient funds to complete the inves- 
tigations and surveys, and, if possible, to commence the work, which 
will benefit not only the southern coast, but the whole island of Porto 
Rico. 

AUTOMOBILES. 

At the session of the legislature just passed the license fees for auto- 
mobiles in Porto Rico were reduced considerably. The fee for auto- 
mobiles for private use was reduced from $17.50 to $5. For vehicles 
used as public carriers the fee was placed at $10, and for large traction 
engines, propelled by motive power, the fee was set at $100. The high 
tax on the engines is due to the damage these vehicles cause to tne 
macadamized roads. 

At the end of the fiscal year 99 licenses had been issued and 3 
had been taken up. Thus there are 96 motor propelled vehicles on 
the island to-day. 

A large number of automobiles for private use have been ordered 
from the United States and are now on their way to the island. 



SS4 BEPOBT OF THE GOVEBNOE OF PORTO BICO. 

Several automobile manufacturers have established agencies in 
San Juan. Owing to the mas^ificent roads in the island there is an 
mcerasing demand for automobiles, and the industry wiU most 
likely be a profitable one. 

To tourists and others who bring automobiles to the island for a 
short time only, we issue temporary licenses at a very §mall cost. 

So far we have not experienced any of the bad results from the use 
of automobiles on the macadamized roads that it is said are sometimes 
found in the United States. 

PERSONNEL. 

Considering that the department of the interior has the expenditure 
of about $2,000,000 for various public improvements it has been found 
necessary to increase largely the force both technical and clerical. 

I secured the consent of the executive council to establish an auxil- 
iary force to be paid from the funds available of the million dollar 
bond act. 

The work of all the bureaus in the department is being put upon 
a systematic basis and every step is being taken to economize as far as 
possible. 

Mr. Henry A. Harris, assistant commissioner, has performed the 
duties of his office with unusual ability. 

It is unnecessary to praise Mr. J. J. Jimenez, superintendent of 
public works, as the vast amount of work which his department is 
handing so ably under his management makes any remarks that I 
might offer superfluous. 

Mr. J. J. Dore, in charge of the bureau of insular" telegraph, has 
done wonders with that division as the showing made by. the insular 
telegraph for the past year and set forth in this report will prove. 

Mr. F. Gutierrez, in charge of the bureau of archives; and Mr. 
George W. Jones, together with his chief clerk, Mr. John H. Ince, 
deserve special mention on account of the able manner with which 
they fulfilled their duties. 

The entire department force has worked faithfully and well for 
the good of the service and I take this opportunity of thanking them 
for their able and willing cooperation. 
Most respectfully, 

Laurence H. Grahame, 
Commissioner of the Interior. 

The Governor of Porto Rico. 



Exhibit -.^<^/'?<^''^ 



BEFOBT OF THE DIEECTOS OF HEALTH, CHASITIES AND 

COSRECTIOH. 

Office of the DntEcrroR or 
Health, Charities and Correction, 

San Juan^ P. jB., July 16^ 1907. 

Sir: I have the honor to forward herewith the reports submitted 
to me by the director of health and charities, the supervisor of 
prisons, and the assistant director who has direct charge of the chari- 
table institutions. 

As the offices of the supervisor of health and the supervisor of 
charities were consolidated on the budget for the current year with- 
out any special duties having been assigned to the assistant director, 
I considered it wise to encharge him with the control of the charitable 
institutions with a view of diminishing the work of the director of 
health and charities, and the results of this measure are beginning to 
correspond with my desire to normalize the service. 

During the time that the department has been under my control 
all the bureaus have discharged their functions normally, as they were 
wont to do. Certain innovations in our budget will afford improve- 
ments which will be appreciated during the coming year. 

charities. 

The insane asylum has had important reforms introduced in the 
building by employing the amount appropriated for that purpose, 
and not only will the condition of the present inmates be improved- 
but room will be made for the admission of a greater number, the 
necessity for this measure being evinced by the very many applica- 
tions which are awaiting a turn. 

A new laundry has been installed at the leper colcfny^ as also an 
apparatus for disinfecting, which the needs of the institution ren- 
dered imperative, and other reforms are contemplated with a view 
of improving the sad condition of the inmates. 

No innovation has had to be introduced at the Blind Asylum and 
Girls' Charity School, and the service in these two institutions has 
followed its usual course. 

The Boys' Charity School experienced a period of disorganization 
during the closing months of the last fiscal year, due to the temporary 
appointment of acting superintendents, and great efforts have been 
necessary to again establish order and discipline in the school. These 
are, however, oein^ obtained, and within a short period the institu- 
tion will give satisfactory results proportionate to its limited re- 
sources. Tne allotment or an allowance by the legislature for mate- 
rial and industrial training constitutes au element of progress for the 

335 



836 REPORT OF THE GOVERNOR OF PORTO BICO. 

establishment, and it is to be regretted that allowance was not made 
at the same time for the salaries of industrial teachers, as those now 
employed in the existing workshops are not sufficient to attend to the 
new service. 

Special attention must be paid to the matter of funds. The Girls' 
Charity School has an appropriation to cover the subsistence of 200 
inmates, at a daily per capita rate of 12 cents, and to cover the cost 
of clothinff, school books, equipment, medicines, repairs, and other 
purposes, $2,500. When this latter is distributed among 200 girls the 
annual average of each is $12.50, which is clearly insufficient for the 
purpose, and this department is consequently constrained to admit 
only 150 inmates instead of 200, so as to be able to attend, though 
poorly, to their expenses. 

A similar estimate can be made at the Boys' Charity School. Al- 
though the subsistence for 300 boys has l)een estimated for, only 
$5,000 has been appropriated to cover all the expenses of the institu- 
tion, and this sum gives an average of $16 per aimum for each boy, 
which is insufficient to supply him with clothes and boots, and, m 
order to avoid difficulty, this office has been obliged to reduce the 
number of inmates to about 250. 

HEALTH. 

I have no suggestion whatever to make concerning this branch 
after submitting the report of the director of this bureau, for in it 
he sets forth the lamentable insanitary condition of the island and 
suggests the means of improving it. Tne action of the legislature, in 
creating on the budget appropriations to cover the salaries of three 
new food inspectors, an additional veterinary inspector and plumbing 
inspector, initiates a reform well worthy of praise. This may also be 
said concerning the law for the prevention of the spread of conta- 
gious diseases among animals, for this measure will redound to the 
incalculable benefit of the island. 

CORRECTION. 

Neither has this office to add anything to the report covering this 
branch of the service which has been submitted by the supervisor of 
prisons, whose minutely detailed work sets forth the condition of the 
penal institutions and affords statistics that enable a study of the 
criminality in the island. 

The inauguration at Mayaguez of the reform school for youthful 
delinquents, which has been estimated for on the present budget, will 
be an innovation during the present year. Suitable preparations are 
being made for its installation, and there is no doubt that such a 
provident and moralizing institution must necessarily give results 
that will perpetuate the memory of its authors. 

Respectfully submitted. 

Franco, de P. Acuna, 
Director of Healthy Charities and Correction, 

Hon. Regis H. Post, 

Governor of Porto Rico^ San Juan^ P, R. 



BEPOBT OF THE GOVEBNOR OF POBTO BICO, 887 

BEPOBT OP TEE A88ISTAHT BIREOTOll OF HEALTH, CHABITIE8 AND 

COBEECnOE. 

Office of the Directob of 
Health, Charities and Oobrection, 

San Juan, P. R., July 15, 1907. 

Sib: In compliance with the provisions of law, I have the honor to submit 
to your consideration the present annual report covering the worl£ done, modi- 
fications introduced, changes In personnel, recommendations and statistical 
details of the entire administration of the charitable institutions now under my 
control and Inspection, for the fiscal year 1906-7. 

The short time that I have been at the head of this department of charities 
(a period of less than fifteen days) does not i^ermit me to speak from personal 
exi>erience, hence I confine myself to extract and report on the most important 
points contained In the rei)ort of each separate Institution, and add such re- 
marks and express such opinions as I consider suitable and resulting from the 
study I have made of the aforementioned reports. 

insane asylum. 

The progress made and the perfection attained in this asylum are notable, 
not only with respect to the hygiene in the several dormitories and other apart- 
ments, but also, as a natural sequence of this, in the rational treatment of the 
patients. 

The honorable the governor, the house of delegates, and the executive council, 
appreciating the importance of an establishment of this nature and the neces- 
sity of constantly Increasing its efficiency until a brilliant standard, compatible 
with the resources of the treasury and in accordance with modem improvements 
Iff the treatment of mental disorders, is attained, and, as a result of the visits 
paid to the asylum by committees from both legislative bodies, a special appro- 
priation of $5,000 was approved on the budget for the fiscal year 1906-7, by the 
legislative assembly, to cover the expenses of repairs and the construction of 
new works. The old insanitary cells were substituted by others more in con- 
formity with modem progress in the science of alienism and hygiene, the pay 
patients, or boarders, have been more comfortably lodged, and now have an 
anii)le and well- ventilated dining room and separate apartments, which are 
clean and well aired. 

The courtyards and fioors have been greatly Improved, the infirmary trans- 
formed, and the establishment in general has been placed on such a footing as 
to have little to envy in similar institutions in the United States and in foreign 
countries. 

The death rate compared with that of the preceding year has decreased 6 
\\er cent and the cures have increased 21 per cent, according to the statistics 
furnished by the superintendent of the asylum. 

Governor Wlnthrop gave much of his attention to this Institution, and the 
greater number of improvements Introduced there are due to his decided sup- 
port. Neither does Governor Post dissemble the Interest he feels in the ever 
progressing asylum, and, thanks to the powerful initiative taken by him, within 
a short time all the dangerous lunatics disseminated throughout the island, and 
those who are susceptible of cure, will be admitted to the asylum, and the inex- 
plicable custom of lunatics having to await a turn for admission will forever 
disappear. 

The l^islative assembly in its last session, from January to March of the 
current year, passed a law on insanity which has now regulated the proceedings 
for the admission of lunatics to the asylum. 

The principal statistics relative to the movement of patients in the institu- 
tion during the fiscal year ending June 30, 1907, are as follows : 



Admitted.. 
Dischaxged . 
Died 




Toftal number of patients remaining in the institution on June SO, 1007, 2M; males 116, females 140. 
2U62--S. Doc, 92, 60-1 ^22 



388 REPORT OF THE GOVERNOR OF PORTO RICO. 

The recomiuendations that I have the honor to make concerning this asylum 
are, that the appropriations for material and salaries be increased in propor- 
tion to the additional number of admissions. The number of inmates having 
been almost trebled, one alienist is insufficient to attend to their mental and in- 
tercurrent ailments, having furthermore to discliarge the duties inherent to the 
office of superintendent I therefore consider it my duty to recommend, should 
it meet with your approval, the appointment of an additional physician, to be 
designated as assistant alienist. 

The laclc of painting to the front and other portions of the exterior of the asy- 
lum, as well as to the iron railing, is a defect that greatly detracts from the 
appearance of the establishment and is detrimental to the preservation of the 
building. 

BLIND ASYLUM AT PONCE. 

The benefits derived from this charitable and useful institution have contin- 
ued to be appreciated, due to the movement taking place during the fiscal year 
ending June 30 last. The proportion of 89 per cent of cured renders more evi- 
dent the benefits that this asylum will afford to the community if its wards are 
enlarged and its appropriation increased. 

The necessity of enlarging the wards is all the more felt on account of the 
difficulties experienced in the treatment of patients, above all, those suffering 
from cataract, who have to be prepared for operation; also the extremely 
ansemlc condition in which they enter the establishment must be treated and 
the inevitable delay ensuing, due to the limited number of beds (14 only) 
for those operated on, often leads patients to request their discharge before be- 
ing operated on. 

From the report of the physician In charge, who is a specialist in this branch, 
we gather the following information: 

Admissions up to June 30, 1907 . 231 

Discharges . 164 

Remaining in the institution 67 

Of the latter 45 were males and 22 females. These last are classified as 
follows : 

Temporary inmates 3G 

Permanent inmates 31 

Of the 164 patients discharged during the year 14 would not permit them- 
selves to be operated on, 13 were incurable cases, there were 4 deaths, 10 
patients whose condition was Improved, and 76 were cured. 

With respect to the diagnoses of cases of visual disorders, the following pro- 
portions are rendered: 

Per cent. 

Glaucoma and glaucomatous cataract 24 

Pupillary atrophy 20 

Atrophy of the eyes produced by purulent conjunctivitis 18 

With respect to recommendations, we would suggest the construction of two 
additional wards, one exclusively for operated patients, and a pavilion for the 
use of the manager of the asylum. 

I likewise consider it my duty to recommend the adoption of governmental 
measures, whereby many sufferers from eye troubles now dispersed throughout 
the island may be placed in the asylum. Many of these lack means to make 
the necessary preparation for transportation to the institution, and others are 
not even aware of the existence of this beneficent establishment, where many 
might obtain recovery and others relief from such a lamentable affliction. 

LEPEB COLONY. 

Very few improvements have been introduced in this establishment — ^where 
unfortunate sufferers from this terrible disease are confined and segr^ated 
from the rest of mankind on Cabras Island. Only one reform has been made 
in the institution, and this is the installation of a disinfecting ward, the chief 
feature of which is an autoclave generator, which will be most useful in improv- 
ing the hygienic condition of the patients. Greater attention should be paid to 
this colony with a view to its improvement and conversion into the most agree- 
able abode possible for the unfortunate Inmates who are forcibly confined 
there. 



REPORT OF THE GOVERNOR OF PORTO RICO. 339 

The repair of the landing place, which is in a very bad and dangerous condi- 
tion, is an important and urgent necessity, as is also that of the roofs, lodges, 
and windows, as they afford no security against inclement weather, which is 
often experienced in that island. The entire painting of the buildings, to pre- 
serve them from speedy destruction, the installation of water closets in the 
female department, and gutters from the drainage are all necessary. 

The installation of separate baths for the employees seems to me a just and 
advisable measure. Folding screens for the separation of the sick, and clothes- 
presses or wardrobes for keeping the clothing of the patients, who are now 
obliged to keep their effects in trunks, are furniture with which the establish- 
ment must be supplied. 

I would invite your attention, with the request that you likewise draw that 
of the legislative assembly, to the necessity of increasing the appropriation for 
the colony, as the present allotment is small and it will be a meritorious act of 
charity to seek to surround these unfortunate sufferers with every possible 
comfort In their terrible existence of suffering and isolation. 

The number of nurses should be increased and the colony furnished with a 
benzine launch, to provide rapid, comfortable, and safe communication between 
the city and the island. The boat now in use is in a very unsea worthy condition 
and is a source of constant peril to the employees who daily risk their lives in 
it. When the benzine launch is obtained this boat can be repaired and will 
serve to convey supplies destined for the use of the colony. 

By excessive economy the sum of $9.02 has been saved on the allotment for 
"Clothing, bedding, etc.," which, added to that of $655.39 economized on the 
assignment for " Subsistence " and $336.67, a saving on the appropriation for 
salaries accruing chiefly from the position of watchman, whi<;h was left vacant 
for eleven months, make a total economy of $1,001.08, which amount has not 
l)een expended for urgently needed improvements for the lack of a transfer, 
which is most Justifiable in the present instance. 

The number of patients in the colony on June 30, 1007, was 25 — males 18 and 
females 7. During the year 4 patients were admitted, 3 males and 1 female; 
1 was discharged and 1 died, both of the latter being males. There are at 
present 3 cases under observation. 

GIBLS' CHABITT SCHOOL AT SANTUBCE. 

This institution continues to be well administered, perfect order reigning 
throughout the establishment, and fulfils its mission, but not to the extent that 
could be expected from the sacrifices made by the country for the support of 
an asylum from which the pupils should depart better prepared to enter upon 
life's struggle. Proper administration and a select and faithful force are of lit- 
tle avail if the appropriations for the support of the establishment are not in 
proportion to the needs of the inmates. Hence the institution is incomplete and 
deficient. 

As an example of how much could be expected from an establishment of 
this class from the standpoint of industrial and domestic training we shall 
state that from the proceeds of the handicraft of the inmates, such as em- 
broidery, needlework, and the weaving and manufacture of native straw fabrics, 
etc., which were sold by the school, a resi^ectable sum was turned into the 
insular treasury. If this fund accruing from the labors of the inmates were 
expended in the purchase of fresh material and in perfecting such training 
and the introduction of new industries, the practical results of the work would 
be quickly appreciated. 

There is no cookery or confectionery class at the asylum, and instruction of 
this nature is very wisely recommended by the superintendent in her reiwrt. I 
consider this a very necessary, useful, and urgent addition. 

The transfer of the washing machines from the Boys' Charity School, 
where they were not used, to this institution will complete the present laundry 
outfit for the instruction of the girls in this branch. 

Some repairs to the building, both within and without, carpentry and masonry 
work, as also the general painting of the structure, have been recommended to 
the bureau of public worlds, and they constitute a necessity for the cleanliness, 
good appearance, and preservation of the edifice. 

Both at the girls' and lK)ys' schools great deficiency In the nourishment given 

is to be observed, and iuiiirovement should be provided for in preparing the 

coming budget. The i>er capita of 12 cents for the dally ration is too little, the 

'Increase in the price of articles of prime necessity in the local market being 



840 BEPOBT OF THE GOVEBKOB OF POBTO BIOO. 

taken into consideration, and the allowance ahonld be Increased to 15 or 16 
cents per diem for each inmate. 

In like manner the appropriation for clothing, books, material, mediclneB, 
utensils, repairs, and other various necessaries is by far too small, to such an 
extent that only 150 girls, instead of the 200 estimated for and fixed by law, can 
be maintained. Furthermore, each of these subheads should be separately esti- 
mated for and then the smallness and insufiiclency of the amounts now allotted 
for the purchase of clothing and other equipmait would be realised. The girls 
sew their own clothing and their bedding in the sewing department attached to 
the institution, which affords no insignificant saring and advantage to the 
service. 

During the year 1906>7 the admissions were 38, the dischaiKes 58 ; there were 
2 deaths, and the total number of inmates on June 30, last, was 146. The num- 
ber of employees attached to the establishment is 27. 

The average number of inmates per month has been 151. 

The expenditure during the fiscal year ending June 30, 1907, has been as 
follows : 

EiXpenditure for subsistence for inmates and personnel $7, 344.68 

Salaries 7, 881.98 

Clothing, equipment, laundry, medicines, etc 2,819.80 

Total 18,046.26 

Total per capita expense for inmates 119. 51 

Average annual per capita for subsistence 41.26 

Average annual per capita for clothing, equipment, etc 18.67 

BOYS* CHARITY SCHOOL. 

No improvement has been made in this Institution during the past year 
and deficiencies are to be noted in every branch of the establishment. The 
care of the inmates has been hampered by the strict economy which it was 
necessary to enforce, due to the meagemess of the appropriations for sub- 
sistence and incidentals. The allotment of $5,000 for clothing, bedding, books, 
fuel, seed, medicines, dentistry, laundry, bakery, etc., to cover the needs of 300, 
inmates is certainly a very limited sum, and in spite of the fact that a transfer 
of $3,000 was granted by the governor at the end of the year the inmates were 
lacking in clothing, bedding, boots, and even the necessary and indispensable 
outfit for the dining room, dormitories, and class rooms. The maintenance of 
these poor children with the fixed allowance of 12 cents per diem each Is far froiu 
being sufficient, much less so, indeed, if, as we have already remarked in 
considering the subject, when dealing with the Girls' Charity School, the 
high price of articles of prime necessity is taken into account. It is very 
Important for the proper management of this institution that the appropriation 
for this service be suitably increased when the legislature approves the coming 
budget. 

The classes in this asylum have not only lacked appropriate material, but 
even that which is indispensable to the service. The workshops have operated 
badly, exception being made of the tailor shop which, aided by a few seam- 
stresses, supplies the inmates with clothing and bedding. 

The industrial training of the inmates, which we consider to be the principal 
object of the institution, as remarked regarding the inmates of the Girl's 
Charity School, has been very much neglected. To shelter, feed, and clothe 
destitute children who for one cause or another may be admitted to the asylums 
should not constitute the princiiwil object of the charitable institutions; an- 
other and nobler aim is expected of these institutions, and tills is the prepara- 
tion of their inmates to take part in the great worldly struggle for existence 
when they reach the proper age and the day arrives for their departure from 
the establishment. Hence, it is our firm conviction and constant tendency to 
place the charity schools on a footing that will afford the most complete train 
ing possible, of an industrial nature, and to organize them as manual training 
centers, as the needs of each sex may require. 

No result could be more splendid nor service more meritoriously rendered to 
the country and expected from these institutions than the sending forth of 
good and intelligent workmen, skilled In the usual arts and trades. Provided 
such results are obtained the community will surely consider our efforts well 
directed and the yearly expenditures well employed. 



BBPORT OP THE GOVEBNOB OF PORTO BICO. 841 

The legislative aBsembly, in Its last session, appreciating tliis great truth, 
allotted the sum of $2,000 for the equipment and organization of industrial 
training in this institution, but the necessity of making suitable allowance for 
the salaries of the personnel engaged in this new service was unfortunately 
overlooked, and little can be done unless the executive council and the governor 
grant the necessary subsidy for this purpose. 

The state of the building and its sanitary condition are far from what they 
should be. The water-closets, especially those on the ground floor, need prompt 
attrition. The kitchen is in a deplorably ruinous condition. The floors and 
pavement in the galleries and courtyards need repairs. The bakery afl'ords no 
accommodation, and its sanitary condition is not only ix>or, but dangerous. The 
general painting of the structure both within and without, the walls, windows, 
and doors, should be performed not only to preserve the building, but also for 
the sake of a decent appearance. 

The bureau of public works lias been notified of all these deficiencies and 
imperfections, and the assistant commissioner of interior, who is now at the 
head of the departm^it, is disposed to begin the urgent repairs as soon as 
possible, leaving those of greater importance for the decision of the legislature. 

The internal order and discipline of the establishment have notably improved 
during the last two months, and the military reorganization to which the boys 
are subject has very much contributed to this result. When the school material 
which has been ordered is received, a new arrangement of classes and studies 
will be made. The cari)enter shop is being Installed in proper form, such as has 
not existed in the asylum for many years, such of the machinery as is fit for 
use and the tools formerly belonging to the abolished industrial school of this 
city, which the commissioner of education has so courteously granted us, being 
employed. This machinery will be operated by an electric motor of 5 horse- 
power, which has likewise been granted to the office of the director by the de- 
partment of education. This is a valuable. acquisition which increases the 
material of this school, and will enable the carpenter shop to be put in technical 
conditions beyond Improvement. 

The tailor shop and shoemaker shop will be so Improved that the pupils 
will not only learn to patch a shoe or one of their own simple suits, as has been 
the case up to the present time, but they will be taught how to make any i)or- 
tion of their clothes or any style of shoe. Thus when certificates are given to 
them as masters of these trades such licenses will represent a fact and afford 

a guaranty. 

Other very important industrial branches are to be Inaugurated, such as 
mechanical engineering and plumbing workshops, the necessity and utility of 
which we must needs recommend. 

A general drawing class for all the inmates is also urgently needed, and this 
we especially recommend as being the fundamental basis for training the eye 
and hand of those pupils who will have to devote themselves to industrial labor. 

The expenditures made in this asylum during the fiscal year ending June 30 
last are as follows: 

Cost of subsistence $11, 506. 25 

Salaries of employees 12,755.50 

Clothing, equipment, laundry, medicines, etc 7, 5G0. 40 

Total 31, 822. 15 

The changes occurring among the inmates were as follows : 

Admissions 64 

Discharged 95 

Number of inmates on June 30 233 

Monthly average of inmates during the fiscal year 1906-7 237 

Total average cost for each inmate for the year $134.27 

Per capita cost for subsistence for the year 45. 11 

Per capita cost for clothing, equipment, etc 31. 90 

In briefly recapitulating what I have already stated concerning the charity 
schools, before terminating I would invite your attention, with the request that 
in turn you invite that of the legislature in its coming session, to the fact that 
with respect to the maintenance of the Inmates the daily per capita allowance of 
the inmates should be Increased to 15 cents at least. The appropriation for in- 
cidental expenses should not only be sufficiently increased, but each expenditure 



842 BEPOBT OP THE GOVEBNOE OP POBTO RICO. 

should be classified under a separate subhead under the general head of con- 
tingent exi^enses, and not condensed into two subheads, as now occurs, this 
being detrimental to the equity and order of the administration. The number 
of technical employees should be Increased in both institutions, and the person- 
nel in charge of the administrative branch at the Boys' Charity School, such 
as monitors and servants, should likewise be increased. 
Very respectfully, 

Jaime An next. 
Assistant Director, 
Hon. Francisco de P. Acuna, 

Director of Health, Charities and Corrections, San Juan, P, R. 



KEPO&T OF THE DIBECTOR OP HEALTH AND CHARITIES. 

Office of the Directob of 
Health, Charities, and Correction, 

San Juan, P. R,, July 1, 1907. 

Sir: Attached hereto I have the honor to submit my annual report for the 
fiscal year beginning on the 1st of July, 1906, and ending June 30, 1907. 

TomAs Vazquez, 

Director of Health and Charities, 
general considerations. 

Various diflicultles are encountered by this office which hinder it from acting 
efficiently in sanitary affairs — the insufficiency of the amounts appropriated for 
the public hygiene service by the insular governments as well as by the munici- 
palities; the insufficient number of employees of this office prevents busi- 
ness being transacted as promptly as is desired, and that of an urgent character 
unavoldaby delayed, in spite of the good will and zeal of said employees; also 
the insufficiency of the salary assigned to some of the clerks, as, for instance, 
the typewriters, among whom there is one receiving an annual compensation of 
$480, two $300 each, and one $300, these salaries standing in contrast to those of 
similar employees of other departments whose compensation is double and even 
three times as much. 

The appropriation for supplies is also very small. This can be easily shown 
by looking over the numerous transfers that the honorable the governor of 
Porto Rico has had to make in order to cover deficits in this respect The 
amount appropriated for traveling expenses is also Insufficient inasmuch as 
the force of the office has been increased by four more inspectors (three food 
inspectors and one veterinary insi^ector). 

The performance by the health officers of their inspection duties has neces- 
sarily to be imperfect and inefficient. Besides the sanitary duties, they have 
to discharge many others; they have to attend to public charities, the anemia 
service, the civil register, and to act as experts before the courts of justice. 
No matter how good their will be and great their desire, they can not fulfill 
all such duties, the sanitary service being thus greatly impaired. 

It is my belief that the division of their duties is absolutely necessary. The 
health officer should not perform any other duties than those in connection 
with health. I would respectfully suggest that they be appointed by the honor- 
able the governor of Porto Rico, with the advice of the superior board of 
health, and be not removed until the case be duly investigated and reiwrted 
upon by the superior board of health. Lastly, their compensation should be 
paid out firom the insular funds in first and second class municipalities. 

The statistical work as it is done in Porto Rico is very defective. In other 
words, such work does not exist at all in Porto Rico, and all the statistics that 
have been presented up to the present time, or that may hereafter be presented, 
are illusory ; they are not the exact representation of the whole truth. 

Various are the causes giving origin to such state of things. The municipal 
registries are not kept as properly as they should be ; the data therefrom comes 
always late, and it is almost always deficient. Moreover, taking into account 
the dissemination of the rural population in Porto Rico, the vital statistics 
are always inexact, as the country people, in their large majority, lack the 
assistance of a physician, and the cause of the disease determining a fatal 



BEPORT OP THE GOVEBNOB OF POBTO RICO. 848 

case is most of the time unknown, resnlting therefrom that the certificate 
issued by the doctor is erroneous in the majority of cases. 

Among the reforms which I believe should be recommended and that are of 
an urgent character, in order to be able to remedy this state of things I will 
point out the following: 

First. The api)oiutment of a sanitary engineer for this office. Many are the 
public works that at present are being done in the island — waterworks, ceme- 
teries, markets, slaughterhouses, etc. *In order to have them inspected and 
report made thereon, we have necessarily to recur to the engineer of the 
superior board of health, who, in order to do this work has to abandon his 
own private interests. There is the cause of the delay and inefficiency in the 
transaction of business. 

Second. The appointment of a stenographer and typewriter, besides two more 
typewriters. 

Third. The passage of a land health act that may permit the government to 
act in a position to the indifference of the private individuals and communities 
as far as public health is concerned; indifference, which has at its base the ^ 
ignorance of the people, these habitually tending to turn their backs to future 
dangers, imagining that there will always be time enough to proceed to put 
the localities inhabited by them in good sanitary condition. 

This Iniervention by the government is the more necessary 'as the poorer y 
classes, which are the largest in number, are the more affecteti by contagious 
diseases which may take the form of an epidemic. And this health act becomes 
all the more necessary as the representatives of the people and their electors 
are not as yet convinced that health should occupy the first place in the pre- 
occupations of all government truly democratic, a fact that proves our care- 
lessness in health questions. 

Fourth. One of the most interesting problems that at present confronts all 
hygienists is the transmission through water of certain diseases, especially « 
typhoid fever. And we should always bear in mind the existence of that danger 
in Porto Rico, where typhoid fever has now reached an endemic state. 

It can be truly said that there is not in the island a stream that is not con- 
taminated. The inveterate custom of our country people of washing their dirty 
clothes in the rivers and rivulets, of throwing into them excrement, whether 
directly or through their latrines in the cities ; and on the other hand the sugar 
factories that throw also into said rivers refuse of their machinery, as well as 
molasses, skimmings, etc., are the principal factors for this contamination, and 
therefore the cause of the increase of typhoid fever and diseases of the digest- 
ive organs a few years since. This is an urgent measure that should be taken up 
seriously by our next legislature. 

Fifth. Unfortunately glanders and other contagious diseases among animals 
have greatly developed in this island, and that shows that the number of veter- 
inary inspectors which we now have (two inspectors) is insufficient. I would 
respectfully suggest that since the appointment of a veterinary iDSpector for 
each district would be too expensive, at least four inspectors be appointed, a 
force which would permit a more efficient Inspection and action. 

VrrAL STATISTICS. 

(See Exhibit No. 1 attached hereto.) 

The mortality caused by pernicious malarial fever appears to have increased 
for the second six months. That which Is apparent and which Is not in 
any way due to increase of said disease. Is only due to the fact that during 
the last four months it has been set down under said column of pernicious 
malarial fever the deaths caused by paludlsm and malarial fever, which formerly 
were carried to the column headed ''other diseases," which column appears pro- 
portionally diminished for the second six months above referred to. 

The difference in favor of births amounts to 1,718. 

There were 2,552 births and 1,637 marriages over those of last year. 

The rate per thousand of deaths (26.17) has been computed, taking as a base 
the number 1,033,323 which represents the estimated population of this island on 
June 30, 1907. And this number has been obtained by adding to the population 
X953,342) according to the census of 1899, the number 80,580, that represents 
the proportional Increase which the population must have had during the last 
eight years (1899-1907), taking as a base, in order to compute said increase, the 
increase had during the previous twenty-two years (1877-1899). 



844 



BEPOBT OF THE GOVEBNOB OF POBTO BIOO. 



Exhibit No. 1. 
Ctmsolidated vital statistic report for the year 1906-7. 



IXfleaae. 



AtrepBla 

Pernicious aoemia 

Anemia malarica 

Anemia uncinariasis 

Imperfect nutrition 

Anemia, symptomatic 

Bronchitis 

Cirrhosis hepatlca 

Diarrhea 

Dysentery 

Dentition 

Diphtheria 

Endocarditis 

Enteritis 

Eclampsia , 

Entero-colitis , 

Typhoid fever 

Fieore continuada 

Intermittent fever 

Flebre remitente 

Puerperal fever 

Oastro-enteritis 

Gastritis 

Grippe 

Hepatitis 

StiUbirths 

Nephritis 

Pemictosa malarica 

Pneumonia 

Rheumatism 

Rickots 

Tetanus 

Pulmonary tuberculosis. . 
Tuberculosis not classified 
All other diseases 

Total 

Births 

Marriages 



1906. 



t 



29 

12 

5 

141 

47 

116 

136 

16 

20 

19 

7 

li 

168| 

19 

116 

15, 
10, 
12, 
10 
12 

149, 
1 
5 
6 

13. 
18 
13 
34 
9 
87 

102 

133 
15 

859 



9 



27 

11 

2 

126 

64 

114 

1121 

16 

12 

22 

7 

7 

11 

157 

16 

102 

17 

10 

12 

8 

17 

107 



8 

7 

21 

17 

10 

22 

7 

75 

98 

114 



884 



2,3782,234 
3,0772,887 
858' 702 



1, 



20 

8 

6 

82 

66 

112 

106 

12 

8 
19 

3 

3 

6 
108 

5 
61 
19 

4 
11 

61 
21 
74 

6 
20 

6 
27 
16 

3 
21 

6 

69 

110 

148 

14 

017 



2,100 

2,333 

633 



8 



II 

9 
2 

76 
60 

168 

173 

16 

14 

11 

61 

1 

16 

130 

10 

70 

16 

4 

8 

17 

17 

114 

1 

74 

6 

19 

38 

3 

35 

6 

79 

149 

143 

27 

9461 



2,462 

2,761 

605 



I 



22 

16 

8 

136 

64 

144 

207 

20 

20 

14 

7 

7 

12 

126 

17 

80 

24 

5 

76 

13 

21 

125 

3 

93 

9 

20 

22 

17 

43 

10 

101 

131 

151 

II 

i26 



488 

539 
674 



I 



24 

9 

3 

101 

41 

126 

193 

16 

13 

15 

1 

4 

10 

111 

13 

63 

11 

3| 

46 

10 

24 

68 

3 

70 

11 

24 

41 

30 

24 

7 

91 

124 

149 

16 

845 



1907 



9 



23 
7 
1 

78 

63 

136 

166 

10 

17 

14 

1 

3 

17 

110 

12 

63 

19 

1 

10 

4 

16 

60 

7 

77 

15 

27 

43 

28 

64 

10 

84 

127 

153 

14 

840 



3392, 
4422, 
813| 



43 



20 
11 
2 
79 
35 
94 
161 

1^ 

16 

11 

3 

2 

23 

116 

12 

38 

13 

2 

3 

7 

16 

71 

6 

68 

10 

22 

30 

22 

32 

12 

65 

117 

131 

4 

732 






17 

7 

1 

73 

34 

99 

177 

11 

9 

9 

2 

4 

17 

119 

15 

64 

18 

9 

7 

6 

14 

91 

16 

33 

4 

27 

34 

46 

69 

13 

61 

116 

163 

17 

796 



2791,9892, 
7122,9894, 
8061 817: 



1852, 



323 



Pi 



22 

6 

3 

63 

24 

96 

129 

17 

13 

14 

2 

1 

17 

130 

20 

62 

27, 

5 

I 

23 

85 

4 

22 

7 

30 
40 

40 

9 

70 

100 

143 

8 

762 



27 

16 

2 

84 

24 

100 

128 

14 

16 

25 

7 



20 

130 

16 

85 

29 

6 

7 

3 

18 

111 

5 

9 

9 

17 

38 

93 

37 

2 

52 

95| 

152 

9 

769 



i 



31 290 
8 118 
2 36 



68 



29 607 



1,104 



63 

135 

19 

36 

21 

6 

1; 

19 

157 

15 

110 

30, 

2| 
23 



1,360 

1,812 

179 

194 

194 

52 

36 
180 
1,661 < 
109 
883 
237 

66 
209 

88 
222 



130 1,165 
2 52 



19 
7 
31 
45 
90 
44 
5 
66 



488 
96 
278 
391 
472 
445 
96 



112 1,380 

134 l,n4 

2 143 

772 9,947 



3, 



124 2, 
033'2, 
9351, 



144 2, 
063 



24827.060 
78334,778 
777 9,302 



Note.— The term " all other diseases " includes all diseases not herein mentioned; also reports from 
several of the interior districts which report the number of deaths without any classification what- 
ever 

Annual death rate per 1,000, 26.17. 

As a supplement to the vital statistics Elxhibit No. 2 is herewith presented, 
being a statement and list of the foreigners who have died during the fiscal 
year 1906-7, with expression of their nationality. 

It will be. noticed that this is the first time that such a statement is given in 
the annual report made by this office to which it is satisfactory to state tliat 
it has been able now to correct the deficiency previously existing in tliis respect. 



BEPOBT OF THE GOVEBNOR OF POBTO BICO. 



846 



Exhibit No. 2. 

Btatement and lUt of foreigners deceased during the fiscal year 1906-7, with 

expression of their nationality. 





1 
July. 1 

1 


First six months. 


1 


• 

1 

5 
2 
6 

48 
1 
2 
1 
9 
3 
5 
1 


Second six months. 


Country. 


< 


i 

1 


• 

2 

1 
2 
7 


• 

2 


i 

1 

1 


1 

1 


• 

1 


• 

1 


1 ] May. 


< June. 

1 t 




United States 


4 


Kiffrland , . 


1 








1 


France 


1 
6 


1 

7 


"s 


2 
9 

1 


1 
4 


2 

7 


1 
6 


1 
5 


1 
6 


6 


Spain 

Portugal ^ 


11 


35 


ItalF 


1 


_ _ _ , _ 


..... 


1 




1 


1 






1 


- • • • • 


3 


Switzerland 


1 


1 
1 


"2 








Africa 


i 

3 

1 


4 


1 


1 


1 




1 


2 




5 


Arabia 




Venezuela 


3 


1 












1 


. 




..... 


Mexico 




1 
















Jamaica 1 






1 
1 










9 


1 


St. Thomas 

Cura^o 


2 

1 


1 


1 

1 

1 




2 


2 


8 
2 
2 
1 
2 
1 


1 


2 


1 




1 
1 


6 

1 

* 


Barbados 


1 


1 








i 




Barlovento Idands ' 




1 








t 




1 


St. Domincro 




1 


1 




1 
1 






1 

1 




2 


Island of Cuba 








1 


1 






3 




19 


14 


18 












Total of deaths 


15 


16 


17 


99 


15 


10 


13 


10 


11 


9 


68 



RECAPITULATION. 

First six months, lorDigners deceased 99 

Second six months, foreigners deceased 68 

Total 167 

CATTLE SLAUGHTERED FOR CONSUMPTION. 

It is a pleasure for this ofQce to state that this Exhibit No. 3, showing the 
number and kind of cattle slaughtered for consumption in the island of Porto 
Rico for the fiscal year ll)0(>-7, is also one of the statements made for the first 
time with the annual reiwrt presented to the governor of Porto Rico. 

Exhibit No. 3. 

Cattle slaughtered for consumption in the Island of Porto Rico during the 

fiscal year 1906-7, 





Cows. 

787 
624 
583 
685 
250 
892 


Oxen. 


Bullocks. 

504 
511 
514 
543 
515 
6