"The preceding articles imported in foreign vessels are subject to an increased duty, at the following rates:—
| 1150 | articles at the rate of | 1/8 | more, |
| 80 | " | 1/4 | more, |
| 10 | " | 1/2 | more. |
"There is, besides, a duty of 'consumo,' principally at the rate of 1/8 of the respective duties, and in some very few cases at the rate of 1/4 and 1/2.
"Thus the duty of 15 per cent levied, if the importation is by a Spanish vessel, will be increased by the 'consumo' to 20 per cent. And the duty of 20 per cent on the same articles, in foreign vessels, will be augmented to 27 per cent.
"The duty of 20 per cent will be about 27 in Spanish vessels, and in foreign vessels, on the same articles, 36 per cent. The duty of 25 per cent, will in the whole be 33 per cent by Spanish, and by foreign vessels 44 per cent.
"The duty on articles, amounting to seventy-three, imported from America, vary from 1 to 15 per cent, with double the duty if in foreign vessels.
"The articles of importation from Asia are—sixty-nine from the Phillipines at 1 to 5 per cent duty, and thirty-six from China at 5 to 25 per cent duty, and can only be imported in Spanish ships.
"The articles of export are fourteen, with duties at 1 to 80 per cent, with one-third increase if by foreign vessels.
"There are eighty-six articles of importation prohibited, amongst which are wrought iron, tobacco, spirits, quicksilver, ready-made clothing, corn, salt, hats, soap, wax, wools, leather, vessels under 400 tons, &c. &c. &c.
"There are eleven articles of exportation prohibited, amongst which are hides, skins, and timber for naval purposes."