hardly have been better adapted to the uses of smugglers. Off shore, for
more than half its coast line, both north and south, are small islands
and keys with narrow and shallow passages between them, thus making an
excellent dodging area for small boats if pursued by revenue vessels.
Thoroughly familiar with these entrances and hiding places, smugglers could
land their goods almost at will with little danger of detection or capture.

Another heavy handicap on the economic progress of the island appears in
the system of taxation. Regarding this system, the Census of 1899 reports
as follows:

"Apart from imports and exports, taxes were levied on real and personal
property and on industries and commerce of all kinds. Every profession,
art, or manual occupation contributed its quota, while, as far back as
1638, seal and stamp taxes were established on all judicial business and
on all kinds of petitions and claims made to official corporations, and
subsequently on all bills and accounts. These taxes were in the form of
stamps on official paper and at the date of American occupation the paper
cost from 35 cents to $3 a sheet. On deeds, wills, and other similar
documents the paper cost from 35 cents to $37.50 per sheet, according to
the value of the property concerned. Failure to use even the lowest-priced
paper involved a fine of $50.

"There was also a municipal tax on the slaughter of cattle for the market.
This privilege was sold by the municipal council to the highest bidder,
with the result that taxes were assessed on all animals slaughtered,
whether for the market or for private consumption, with a corresponding
increase in the price of meat.

"Another tax established in 1528, called the _derecho_ _de averia_,