Yet one would think he would have little left for bribery when he had paid his taxes, for the subject of taxation was after all the most grievous one, and was a direct cause of the various filibustering expeditions which attempted to gain freedom for Cuba, and finally led to the war of independence.
The revenues from all sources, including export and import duties, license fees, and the government lottery, for the year 1851 were $12,248,712.06, which amounted to a tax of $20 for each free citizen. The excess duties had a very deleterious effect on the commerce of Cuba. The duty on goods shipped direct from Spain to Cuba was so much less than the duty on goods shipped from other countries that it became the custom to ship materials from the United States to Spain and from Spain back to Cuba, since this cost less than a direct shipment. The direct shipments of flour from the United States to Cuba decreased from 113,245 barrels in 1826 to 100 barrels in 1852, while the imports of flour from Spain, who could hardly produce enough for her own needs, increased from 31,749 barrels to 257,451 barrels in the same time. Of course, this was the golden opportunity for the smuggler, who could slip across from Florida and run his boat into one of the hundreds of little coves with which the coast of Cuba is lined.
Cubans might have more cheerfully rendered their tribute in taxes, but unfortunately the huge sums were not expended for the good of their country. An extravagant government had to be supported. In 1850 the cost of maintaining the army and all expenses in connection with it were over $5,000,000 and the navy cost more than $2,000,000, while the Spanish legation in the United States was maintained from Cuban coffers. Writing of such a state of affairs, José Antonio Saco said in 1835:
"Enormous is the load of taxation which weighs upon us—perhaps there is no people in the world which in proportion to its resources and population pays as much as the island of Cuba, nor a country, perhaps, where less care is taken to use on its own soil some part of its great sacrifices."
In 1851 the duty on sugar was raised from 50 cents a box to 87½ cents. Flour and hogs were more heavily taxed than any other imports. Hogs carried a duty of six dollars each, while the tax on flour was so enormous as to prevent its use by any but the very wealthiest inhabitants. Foreign flour was discriminated against in favor of Spanish flour; on the former the duty was $10 a barrel while on the latter it was increased from $2.50 to $6 a barrel. The records show there importations of flour to Cuba:
| 1847 | 1848 | |
| From Spain | 175,870 bbls. | 212,944 bbls. |
| From America | 59,373 bbls. | 18,175 bbls. |
| Total | 235,243 bbls. | 231,119 bbls. |
Spain was favored in other ways in these taxes. Spanish vessels were taxed only one-seventh of one per cent. on imports, while foreign vessels were taxed 1.1 per cent, on the same goods. Nor were these taxes the only ones which the people had to undergo. One of the most pernicious of all taxes was the 1/10 of all farm produce which was given to the church. The result of this tax was indirectly bad as well as unjust, for it fostered a kind of priest in Cuba who could do little for the moral and spiritual welfare of the people.
The following table shows the revenue of the island in 1849-51:
| Import Duties | Export Duties | Other Revenues | Total | |
| 1849 | $5,844,783 | $584,477 | $4,782,226 | $11,211,526 |
| 1850 | 5,639,225 | 757,071 | 3,655,149 | 10,051,443 |
| 1851 | 6,364,825 | 1,793,992 | 4,821,195 | 12,180,012 |
The currency of Cuba was gold and silver; and in 1842 she had a total amount in her treasury of $12,000,000 in coin.