In Paraguay license fees are charged in each of the five chief cities, varying, according to the importance of the firm represented, from $84 gold to $385. At other points, the license is one-third the amount in these cities. An advisory board of merchants fixes the class to which each traveler belongs, five classes altogether. No extra charge for representing more than one firm. No distinction for selling without samples. No tax for samples if taken out within six months.
Uruguay is said to charge 100 pesos or $103.42 U. S. gold, for the calendar year, the license expiring December 31. Application to the Chief of Police of Montevideo on paper with a 50 cent stamp being made, the certificate issued must be presented to the Director-General of Indirect Taxes to obtain the required license. Samples entered under bond are not subject to duty. According to the Consul General of Uruguay a license for the city of Montevideo only, all that most persons care for, is issued for ten pesos, $10.35.
Brazil requires no federal tax of commercial travelers but the States and cities more than make up this deficiency. As a milreis is practically 33 cents, or three milreis about one dollar, only one figure need be given.
Pará charges 300$ (i.e., milreis) as a State tax per annum, and 365$ for the city on each visit. If goods are actually sold, trader’s or hawker’s license is also required.
In Pernambuco there is no State tax, and but 53$ for the city of Fortalezain Ceará.
Bahia charges 100$ for a yearly license, but it must be renewed if one leaves the country and returns.
No license is required in Rio unless goods are sold, when a trader’s license is necessary.
São Paulo State has no tax but the city has a fee of 1000$ and the city of Santos 500$.
The State of Rio Grande do Sul has a tax of 150$ for selling in cities, 100$ for towns, 80$ for other places. The cities of Porto Alegre, Pelotas, and São Gabriel exact each a license fee of 200$, Uruguayana 300$, Bage 800$, São Borga 60$.
A power of attorney is generally necessary if agents are to receive money, this to be filed with a notary public who supplies copies in Portuguese on request.