This paper is obtained from the internal revenue office annually, on payment of a certain sum, varying, according to the occupation and income of the person from $0.75 to $20.00, and averaging about $3.00 for each adult.

An extra sum of 2 per cent.

is paid for expense of collection.

The tax is collected at the Tribunal in each pueble, and 20 per cent.

is retained for expenses of local administration, and 80 per cent.