1903 the colonial preference was extended to sugar from Mozam-. e, even though imported in foreign vessels, if it came from ports served directly or by transshipment by Portuguese lines. 1917 this régime by which the sugar of Angola and Mozambique admitted to Portugal on payment of 50 per cent of the lowest paid by foreign sugars was guaranteed for 20 years from the of the law for the reorganization of the colonial governments, 43 the additional provision that when the amount should exceed limit fixed, this limit must be considered to increase by 10 per annually. But by decree of September 8, 1920, not only was preference to colonial sugar abolished by putting sugar of all ins on the free list, but the producers of Mozambique and Angola › required within 12 months to send to Portugal 22,000 metric of yellow sugar at prices to be determined in accordance with provisions of the decree.44a

44

hanges have been much more numerous in the period which ns with the Republican revolution of October, 1910. By a ee of December 27, 1910, all refrigerated meat for the Lisbon ket was admitted free; both meat and cattle from the colonies e not only to be admitted free, but were to be exported from the nies without payment of export duty. Two and one-half years r a duty of 30 reis per kilogram was put on foreign refrigerated f (but not on veal).45

n 1912 fruits, fresh or dry, from the colonies were granted free ry 48

46

n 1914 the general rate on maize was changed to 9 reis per kilom, but maize from the colonies was charged only 1 real. The quanes which were to be allowed entry at this rate were 7,000,000 kiloms each from Mozambique and Angola and a total of 1,000,000 grams from the other colonies.

During the war a great variety of special and presumably tempoy regulations were in force. Foodstuffs were most affected, ugh even before the war it was not unusual in Portugal to have cial decrees permitting the importation of certain cereals free or reduced rates for certain times or in quantity up to a prescribed al. From June 1, 1916, a long list of foodstuffs were to enter free til the end of the war. Although not every one of these decrees 3 been examined carefully, it seems safe to say that few of them had y special provisions for the colonies. A law of September 24, 1915, noved permanently the duties on colonial cattle and meat and thorized the Government to extend this exemption to similar forn products. A decree of April 28, 1919, allowed the free importa

B. I. d. D., 17th Sup. to No. 9.

Aug. 15, 1914.

Decree of Nov. 28, 1917, art. 9, sec. 12, par. 2. The American vice consul at Boma reported in 1911 the sugar production of Angola had reached a maximum in 1901, and that thereafter the competition eet sugar turned the manufacturers to the production of hard rum. Since 1907, especially, efforts have n made to increase sugar production and decrease that of rum. See legislation in regard to alcoholic 'erages, p. 497.

Board of Trade Journal, Oct. 14, 1920, p. 466. The colonial producers were required to send 14,000 tric tons of white sugar. If the production of Mozambique exceeded 40,000 tons and if that of Angola eeded 8,000 tons, one-third of the excess in each case might be exported to non-Portuguese ports; if crops fell short, smaller proportions might be exported to foreign destinations.

B. 1. d. D., 49th Sup. to No. 9. It is not clear whether or not this repealed the earlier exemption of onial beef and substituted one-half of the foreign rate, according to the usual rule. The law put no reased burden on foreign meats, for it repealed the consumption duty of 30 reis. This duty had been ried on for the colonial product.

16 Law of April 13, 1912. B. I. d. D., 44th Sup. The 47th Sup. corrects this to exclude pineapples, but e Portuguese text says plainly that pineapples are included.

185766-22- -32

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P

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191

tion of olive oil until further notice, and reduced the duty on oln if exported to the colonies from 200 reis per kilogram gross to 10 Authorization was also given for the free importation of colonial in foreign vessels. In the post-war period prohibitions and lice systems have been gradually abandoned, but surtaxes upon lu and unessentials have been freely employed to check imports E foreign countries. Trade with the colonies has been relater unrestricted, and some measures, e. g., the surtax upon rough of foreign origin, may have benefitted the colonies.

On the export trade there were also numerous restrictions dret the war, particularly in the form of additional export duties tar hibitions of exportation. In a number of cases exportation was 27 mitted to the colonies, although it was forbidden to other destin the The surtaxes on the exportation of fish, eggs, cheese, and wo not applied to exports destined for the colonies." A decree a 29, 1916, forbade the exportation to the colonies of automob combustibles, and of foodstuffs of which there was a scarcity in tugal. 48 Lists were to be furnished from time to time of the De stuffs and other articles whose export was absolutely prohibited those which could be exported to the colonies when special aut zation was obtained. By the law of September 24, 1915, the X portation of cattle, sheep, and swine was prohibited, except t when intended for breeding purposes they might be sent to colonies.

A differential in the tare regulations was in force from 1903 to 1 The tare previously allowed on sugar in sacks had been 2 per c for colonial sugar this was continued, but for foreign sugar was made 2 per cent for that in double sacks and 1 per cent for t in single sacks. In 1912 the rate of 13 per cent was made genera

SPECIAL PROVISIONS FOR MADEIRA AND THE AZORES.

Madeira.-Special provisions for Madeira, as exceptions from t régime common to the mother country, Madeira, and the Azores, pear at least as early as the tariff of 1892. These special provisi relate to maize, alcohol, tobacco, and sugar, and concern both rates at which foreign and colonial products enter the islands those for the products of Madeira entering Portugal and the colo Thus, under the tariff of 1892 foreign maize in the grain paid int deira only one-third of the rate in force in Portugal, while that fa the Cape Verde Islands entered free; on the other hand, any m shipped from Madeira to Portugal paid in Portugal the full rate. T provision is apparently still in force,50 but the law of June 29, 191 made an additional provision that maize in the grain from the Por guese overseas possessions should pay on entering Madeira ch one-half of the duties prescribed in article 18 of the provisions p liminary to the tariff schedules, i. e., one-half of one-third of the general rate in force in Portugal.

47 Decree of Mar. 30, 1915. See also Nova Tabella das Sobretaxas, July, 1916.

48 A decree of Feb. 20, 1915, had permitted the export of tires and other automobile accessories from t tugal to the colonies and vice versa, though a general prohibition had been established on such exportat by a decree of Nov. 28, 1914. The prohibition upon the exportation of automobiles to the colonies withdrawn on Nov. 12, 1919.

49 Regulation of July 9, 1903, B. I. d. D., 17th Sup. to No. 9. Decree of Mar. 2, 1912, 44th Sup. 60 Tariff, 1913.

1 Except Cape Verde.

T

493

ay decrees, having for their object the cheapening of foodstuffs rtugal, applied in part or exclusively to Madeira. This was ally true during the war. permitted unlimited quantities of wheat to enter Madeira For instance, a decree of August 19, a duty of 1 real per kilogram.52

decree of September 24, 1903, alcohol and brandy from Madeira to pay when imported into Portugal the full foreign rate.53 In tobacco was still imported into Madeira and the Azores under w of 1885; but this law had been twice changed as regards the for Portugal itself." Sugar received special attention. By the of 1892 Madeira sugar was to pay when imported into Portugal he Azores one-fourth of the rate on foreign sugars. Later even duty was taken off for the five years following December 30,

55

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This exemption was renewed by the decree of September 24, ; but sugar produced in Madeira from imported molasses was to he full foreign rates not only in Portugal but also in the colonies.50 exemption was maintained by decree of March 13 and law of mber 11, 1911, which made sugar imported from Madeira to ugal free not only from the Portuguese import duties but also the export duty in Madeira. The duties on sugar imported into eira were regulated by the decree of September 24, 1903, which osed for sugars above 19 Dutch standard, regardless of origin, a 7 of 145 reis per kilogram. Further, the law of April 27, 1896, ected the sugar of the Azores and of the colonies to a manuuring tax of 15 reis per kilogram, but made no mention of Madeira. side from the provisions already mentioned under the account of leira, a law of July 15, 1903, imposed a manufacturing tax on ar produced in the Azores and an import duty of one-half of the ign rate when this entered Portugal, and restricted even this consion to 1,000 tons for the first year of manufacture, with an ultite limit of 4,000 tons. This "additional duty" was abrogated in Since 1904 beer from the Azores has been treated in Portugal as a eign product.

16.57

TREATMENT OF IMPORTS INTO THE COLONIES.

In the framing of the tariffs for the colonies general legislation has en the exception. Even in 1892, when nearly all the colonial riffs were overhauled in the same year and several were decreed on e same day, each was proclaimed separately, and no two were ke. Even the most important feature of a general colonial tariff licy, the amount of the differential, if any, to be given to products the mother country, has not been determined by general legistion, has never been applied uniformly even among the colonies hich have given preferences, and is at present generalized only to e extent of the provision of the law of 1914, which prescribes that e differential shall not be less than 50 per cent. pints, however, the special laws for the preference-giving colonies Ön some other

The real is a trifle more than one-tenth of a cent. The reference here is not to special provisions for lonial products, but to arrangements which were special for Madeira as distinct from Portugal.

53 B. I. d. D., 18th Sup.

Tariff, 1913. Referring to laws of Mar. 3, 1891, and Oct. 27, 1906.

B. I. d. D., 6th Sup. to No. 9. The Azores were included.

6 Ibid., 18th Sup.

B. I. d. D., 17th Sup. and 26th Sup. The law of 1903 had imposed the manufacturing duty for 15 years.

pro

are in agreement. They all treat foreign products (with some exce in tions) nationalized in Portugal as Portuguese, and all allow the dife ential of 20 per cent on imports of foreign goods reexported fre the Portugal, though they differ in that some require that the reexport du tion be in national vessels.58

GENERAL LEGISLATION.

Before taking up the provisions applicable to separate colonies, t more important of the general laws or decrees which apply to to several of the colonies may be mentioned. These have affe particular articles; they have either changed the rate of the d leaving the percentage of differential undisturbed, or have chase the differential by altering either the Portuguese or the foreig or both, or have put the article on the free list, and thus swept the differential.

Of the first kind, those which merely changed the rate of duty, The law of September 2, 1892, which raised the duty on sugar in 40 reis (about 4 cents) per kilogram to 80; the decree of Novem 26, 1903, which established rates on mineral oils, except kerose and the laws of November 26, 1903, and March 20, 1915, which fix rates on automobiles and their parts.59

Of the second kind-those which changed the proportion as well: the amount of the differential-is the tobacco law of December 1887, apparently the oldest of these laws which still remains part in force. By this law the rate of duty on Portuguese leaf, roll plug tobacco was only 25 reis per kilogram; as against 1,800 reis the foreign product; Portuguese cigars paid 150, and other man factured tobaccos 100, while all foreign manufactured varietie including cigars, were charged 3,600 reis per kilogram.

60

A law of September 25, 1908, imposes, in addition to the star tax of 25 reis on each bottle of foreign mineral and medicinal water a further tax of 50 reis per kilogram. 1

61

Another example is the decree of December 27, 1915, whic imposes an export surtax of 3 per cent on all cocoa exported foreign countries. Such a duty had already been imposed on exports tion from Portugal.

Of the third kind, decrees which put certain articles on the fr list and thus abolish all differentials, three examples may be ci "The provisions regulating prospecting and the working of mis

58 Reexportation does not require that the goods leave the ship, and it need involve little trouble expense. The formalities can be attended to by the steamship company if the shipper provides s the packages with their marks, contents, etc. By decree of Oct. 3, 1901, sugar receiving a drawbeck exportation from Portugal was classed as a reexport and not as a nationalized product. B. I. d. D., SE The colonial tariffs of 1892 are given in Pautas Vigentes nas Alfandegas das Provincias Ultramarins Portuguezas, 1892.

69 This last-mentioned law reduced the rate on passenger cars from 120 milreis each to 50 milreis for trucks, to 14 milreis; it made automobile parts, however, which had been free, dutiable at rates varykl according to their component materials.

60 General legislation on alcoholic liquors, beginning with the law of June 13, 1889, for the free admissi to the colonies of Portuguese wines, will be found under the heading "Treatment of alcoholic beverages p. 495.

61 B. I. d. D., 5th Sup. to No. 9. This law applies to the "Portuguese transmarine provinces"-the usual way of referring to the colonies-and "to the self-governing district of Timor." This reference Timor is the only one of its kind in the decrees and laws cited. If the language quoted was necessary E this case, it would seem that the other general laws and decrees mentioned do not apply to the island

Timor.

The decree of Dec. 27, 1910, exempting colonial refrigerated meat and meat cattle exported to Portuga from all colonial export duties, has been mentioned previously.

495 he colonies," approved by the decree of September 20, 1906, ide that machines exclusively for working mines or for preparing ore are to be admitted to the colonies on payment of a statistical y of one-tenth of 1 per cent.63 eral a provision already enacted for Principé and Guinea, that A decree of July 3, 1911, made › or other netting to exclude flies and mosquitoes from dwellings, 1 meshes not exceeding 3 square millimeters in area, should er all the colonies free of all charges. Another decree, of October 1911, specified that agricultural and industrial machinery, which granted free entry to the Portuguese colonies by the various lists established in 1892 or earlier, shall be subjected to no other rges either by colonial governments or by administering comLies. The decree states that such charges had been operating ctically as a nullification of the exemption. 64 15, 1913, authorized the colonial governors to grant free tempoA decree of Novemy importation, subject to reexportation within a year, to articles the preparation or packing of agricultural or industrial products. export. 5

65

TREATMENT OF ALCOHOLIC BEVERAGES.

The treatment to be accorded to alcoholic beverages is prescribed considerable part by legislation which is general or which at least plies to several rather than to individual colonies. This is due in rt to the provisions of the general treaties, which require certain inimum duties throughout the greater part of Portuguese Africa, d in part to the special interest which the Portuguese have taken their wine trade. The history of these duties is complicated and ly an outline of it need be given. To facilitate comparison, all tes will be given in reis per hectoliter, though the earlier duties. ere levied per decaliter, and the later by liters. It will simplify e account also to follow the history of duties on wines through to me present time before taking up those on distilled liquors.

The earlier tariffs levied specific rates on alcoholic beverages, and these the general preferential in favor of Portuguese products was pplied. This differential was 50 per cent in Mozambique and uinea, and 70 per cent in the other colonies, except that in the ongo District and Ambriz, in Timor, and in Macao there was and no differential-at least there is none in their tariffs. In India, oth Portuguese and foreign wines were subject to specific duties, he former only about one-sixth the amount of the latter, i. e., here was a differential of five-sixths.

WINE: RATES AND PREFERENCES.

The rates on wines in these early tariffs were from 2,000 to 8,000 eis per hectoliter ($0.08 to $0.33 per gallon) and there was a special

rts, 138, 139.

Disposicoes que regulam a Pesquisa e Lavre de Minas nas possessoes ultramarinas, Lisbon, 1906, p. 48, Export duties also were made uniform at the following rates: Precious stones and metals, one-half of per cent of gross value; ores of precious stones and metals, 5 per cent; other ores, one one-thousandth of ross value. (This is a statistical duty.)

Decrees of Mar. 23 and June 7, 1911, for Principé and Guinea. Another decree of June 7, 1911, ruled hat barbed wire was included with agricultural machinery. A decree of Sept. 2, 1901, provided an extension of 15 years for the free importation of agricultural and industrial machinery; why such a decree should be necessary is not clear.

Text on file in Department of Commerce. The decree also granted free entry to articles of furniture for repairs or further manufacture, to wagons and cattle used in transportation across the frontier, and to effects of persons staying in the country only temporarily, such as theater companies.