MUNICIPAL FINANCES
Like the national government, the municipalities or communes depend
almost entirely upon indirect taxation for their revenues. One of the
principal sources of income is the tax on the slaughter of cattle and
sale of meat. The communes may further, with the authority of
Congress, levy a "consumo" tax, a small duty on the imports and
exports of merchants within their jurisdiction, which tax has given
rise to much confusion and controversy. Business licenses also form an
important fount of revenue. By a law of Congress (soon to be
superseded by a decree of the military government) the municipalities
are divided into several classes, according to their importance, and
the licenses payable by the various kinds of business in the several
classes are designated. The national government turns over to the
various municipalities a portion of the impost on spirits and grants
educational subventions to several municipalities for their primary
schools. Minor sources of revenue are taxes on lotteries and raffles,
vehicle licenses, amusement permits, cockpits, etc.
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