Revenues in the insular budgets

/in /by

Plehn (1901) identifies six (6) general heading of the revenues in the insular budgets: 1. Direct taxes (contribuciones directas) including the personal and income tax. 2. Indirect taxes (contribuciones indirectas) or the custom duties 3. The monopolies (rentas estancadas) including at various times the stamp taxes and the sale of quicksilver, salt, playing cards, corrosive sublimate, gunpowder, spirituous liquors, tobacco and opium 4. Lotteries . Public domain (bienes de estado) 6. Miscellaneous and indeterminate revenues (ingresos eventuales)