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Annual report of the [U.S.] Financial Adviser-General Receiver for the fiscal year… (run is from 1923/24 to 1932/33)
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Table of Contents
    Front Matter
        Front Matter
    Cover
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    Table of Contents
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Full Text
















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Harvard Law School Library









HAITI


ANNUAL REPORT
S OF THE

FINANCIAL ADVISER-GENERAL

/ RECEIVER

FOR THE FISCAL YEAR

OCTOBER, 1923-SEPTEMBER, 1924


SUBMITTED TO THE SECRETARY OF STATE FOR FINANCE
AND COMMERCE OF THE REPUBLIC OF HAITI, AND THE
SECRETARY OF STATE of the UNITED STATES OF AMERICA
THROUGH THE AMERICAN HIGH COMMISSIONER


W. W. CUMBERLAND
Financial Adviser-General Receiver
E. A. COLSON
Deputy General Receiver
W. E. DUNN
Director of Internal Revenue


WASHINGTON
GOVERNMENT PRINTING OFFICE
1925



























NOV 19 1926















TABLE OF CONTENTS

Page
Imports------ ----------------------------------- ---------- 1
Exports--- .------------------ 2
Balance of trade------------------------------------------------- 2
S Origin of imports ----------- -----------------.-------- 6
Destination of exports----.----..----------------------------------- 7
Ports of entry of imports -----------..-------------------------. 10
Ports of embarkation for exports---------------------------------- 13
Carrying trade---------------------- ------------------ 15
Foreign commerce, by months and by ports -------------------------- 21
Commodities imported-- ----------------------- 21
Commodities exported------------------------------------------- 26
Customs administration .-----------------_-- --------------- 35
Statistical bulletin---------------_------------------------- 35
Tariff revision ------------------------------ 36
Commercial statistics---------------------------------------------- 39
Customs property ------ ------------------------------- 40
Customs operation------------------------------------------------ 42
Customs personnel --------------------------------------------- 50
Bureau of Internal Revenue------------------ ------------------ 50
Customs receipts ....---------------- ----------------- 54
Internal revenue receipts ------------------------------------------ 63
Internal Revenue personnel ------------------------------ 67
Miscellaneous receipts ------------- ------------------------- 67
Governmental expenditures -------------------------- -------- 68
Treasury position --------------- ----------------- 77
Receipts and expenditures for the receivership period --------------- 80
Public debt- ------------------------------------------ 82
Reorganization of national railroad-------------------------------- 87
Accounting .. -....----.-------- ------------------89
Disbursing office --.---------------------------------------------- 92
Finance law------------------------------------------------------ 93
Budget for 1924-25---------------------------------------------- 94
Banque Nationale de la R6publique d'Haiti ------ -------------- 95
Currency ------------------- ------------------------------ 95
Supply bureau .-----.---------- -------------------------- 97
S Claims commission ...----._-- .------....----------------- -- 97
Conclusion ..-----..... ------ ----------------- -------------- 98
I (in1)

















STATISTICAL EXHIBITS



TABLE NUMBER TITLE Page
1. Value of imports and exports, and excess of imports or exports,
1916-17 to 1923-24------------------------------------- 7
2. Value of imports showing countries of origin, by percentages,
1916-17 to 1923-24 ------------------------------------- 7
3. Value of exports, showing countries of destination, by percent-
ages, 1916-17 to 1923-24 ----- .--------------_--------- 8
4. Value of total foreign commerce, by countries, in percentages,
1916-17 to 1923-24__-----._ ---------.----------------- 9
5. Value and percentage of value of imports, exports, and total
foreign commerce, 1916-17 to 1923-24--------------------- 10
6. Value of imports, by ports of entry, 1916-17 to 1923-24-------- 12
7. Value of exports, by ports of shipment, 1916-17 to 1923-24...-- 14
8. Value and percentage of value of imports, exports, and total
foreign commerce, 1923-24__-------------- -------------_ 15
9. Net tonnage of steam vessels in foreign commerce entered and
cleared, by registry and months, 1923-24 ------------------- 16
10. Net tonnage of sailing vessels in foreign commerce entered and
cleared, by registry and months, 1923-24 ------------------ 17
11. Value of imports, by registry of carrying vessels, 1923-24------- 18
12. Value of exports, by registry of carrying vessels, 1923-24------- 19
13. Value of imports, by months and ports of entry, 1923-24-------- 20
14. Value of exports, by months and ports of shipment, 1923-24,
compared with 1922-23 --------------------------------- 22
15. Value of imports, by commodities, 1916-17 to 1923-24 ---------- 23
16. Quantity of imports, by commodities, 1916-17 to 1923-24------ 24
17. Value of exports, by commodities, 1916-17 to 1923-24_-------- 28
18. Quantity of exports, by commodities, 1916-17 to 1923-24------- 30
19. Quantity and value of five principal exports, by ports, 1923-24,
compared with 1922-23----------------------------- -- 33
20. Percentage of value of exports, by commodities, 1916-17 to
1923-24---------------------------------------------- 34
21. Quantity and value of exports, by commodities and months,
1923-24------------------------------------------ 34
22. Receivership fund, 1916-17 to 1923-24 ---------------------- 43
23. Expenses of Financial Adviser-General Receiver by categories,
1919-20 to 1923-24-------------------------------------- 44
24. Expenses of administration and of civil pay clerks, by categories
and months, 1923-24 --------------------------_------ 45
25. Expenses of customhouses, by categories and months, 1923-24-- 45
26. Expenses of customhouses, by ports, 1919-20 to 1923-24 -.----- 45
27. Cost of collecting one gourde of customs receipts, average in-
cluding expenses of administration and of civil pay clerks,
by categories and months, 1923-24------------------------ 46








TABLE NUMBER TITLE Page
28. Expenses of the Financial Adviser-General Receiver, including
administration, civil pay clerks, and customhouses, by ports
and months, 1923-24 ---------------------------------- 48
29. Cost of collecting one gourde of customs receipts, average includ-
ing administration and civil pay clerks, by ports and months,
1923-24--------------------------------------------- 49
30. Operating allowance of internal revenue service, 1923-24 ------- 52
31. Expenses of administration of internal revenue service, by cate-
gories and months, 1923-24------------------------------- 52
32. Expenses of internal revenue collecting offices, by categories and
months, 1923-24 --------------------------------------- 53
33. Expenses of administration and operation of internal revenue serv-
ice, by districts, 1923-24 --------------------------------- 54
34. Cost of collecting one gourde of internal revenue, average includ-
ing expenses of administration, 1923-24 __------------------ 54
35. Revenues of Haiti, by sources and with fluctuations in the ex-
change value of the gourde, computed 1889-90 to 1923-24 --- 55
36. Customs receipts, by months, 1923-24_ --------------------- 60
37. Customs receipts, by ports, 1916-17 to 1923-24--------------- 61
38. Customs receipts, by services and ports, 1923-24 ------------ 62
39. Customs receipts, by services and months, 1923-24 ------------ 63
40. Internal revenue receipts, by services, 1919-20 to 1923-24------ 64
41. Internal revenue receipts, by financial districts, 1919-20 to
1923-24--------------------------------------------- 66
42. Internal revenue receipts, by months, 1919-20 to 1923-24------ 67
43. Expenditures of Haitian Government, by services, 1916-17 to
1923-24------------------------------------------------ 69
44. Receipts and expenditures, 1923-24- ------------------------ 72
45. Cash assets and liabilities, September 30, 1924 -------------- 77
46. Receipts and expenditures and excess of receipts or expenditures,
1916-17 to 1923-24------------------------------------ 80
47. Public debt, September 30, 1924 --------------------------- 82

APPENDIX

Schedule No. 1: Quantity and value of imports into Haiti, by countries of
origin, October, 1923-September, 1924 -------------- 100
Schedule No. 2: Quantity and value of exports from Haiti, by countries of
destination, October, 1923-September, 1924--------- 125
Schedule No. 3: Customs receipts, by sources, by ports and by months,
fiscal year 1923-24 ------------------------------ 129











ANNUAL REPORT OF THE ,FINANCIAL ADVISER-GENERAL
RECEIVER OF HAITI FOR THE FISCAL YEAR
OCTOBER, 1923-SEPTEMBER, 1924

OFFICE OF THE
FINANCIAL ADVISER-GENERAL RECEIVER
SPort au Prince, Haiti, January 10, 1924.
THE SECRETARY OF STATE .OF THE UNITED STATES OF AMERICA,
THE SECRETARY OF STATE FOR FINANCES AND COMMERCE OF THE
REPUBLIC OF HAITI:
GENTLEMEN: There is presented herewith the eighth annual
report of the commerce and finances of Haiti, which summarizes
and extends the monthly reports provided for in article 7 of the
treaty of September 16, 1915, between the United States and the
Republic of Haiti.
IMPORTS

During the fiscal year 1923-24 the value of imports into Haiti
reached Gds. 73,480,6401. This figure showed substantial improve-
ment over the import values in each of the. three preceding years,
but was less than the import trade in the two abnormal years im-
mediately following the close of the European War. As the level of
prices remained roughly comparable with that of the prior year,
it may be considered that the volume of merchandise as well as the
value of merchandise showed a healthy expansion. During the
spring and summer months of 1924 it was the general opinion of
merchants that imports had been somewhat excessive and had
resulted in an overstocking of the Haitian market. However, by
the end of the fiscal year surplus stocks had largely been liquidated
and merchants entered the new fiscal year under very auspicious
circumstances.
At no time during the year has there been serious credit strain,
nor has there been undue congestion such as to prevent the prompt
receipt of merchandise which had been ordered. Finally, the ship-
ping service from Haiti to its principal markets and sources of supply
was more satisfactory than usual. In a word, therefore, the year
just closed can be regarded as one of normally satisfactory expansion
from the point of view of the import trade in general.
I One gourde equals twenty cents (United States) and the gourde is, by law, exchangeable on demand
and without expense at the fixed rate of five gourdes for one dollar (United States). Accordingly the
value of Haitian currency is not subject to exchange fluctuations.
(1)







EXPORTS


Similarly satisfactory statements can not be made in regard to
exports. As is well known, coffee is the principal export com-
modity of Haiti, and a subnormal crop of coffee characterized 1923-24.
Furthermore, a considerable degree of depression existed in the dye-
wood industry, which constitutes one of Haiti's principal export
activities. Total exports for the fiscal year were valued at Gds.
70,881,610, or over Gds. 2,000,000 less than in the prior fiscal year.
Nevertheless, the export trade of 1923-24 compared very favorably
with the Gds. 33,000,000 in 1920-21 and Gds. 53,500,000 in 1921-22.
It can not be too often emphasized, however, that development of
the export trade is unquestionably the chief economic problem of
Haiti. With this problem out of the way, such other serious prob-
lems as improvement in the standard of living and development of
public education and public hygiene will be solved as a matter of
course.
BALANCE OF TRADE

Table No. 1 presents the value of imports and exports and the
excess of imports or exports for each of the fiscal years since the
American intervention. It will be observed that there was an excess
of imports in five years and an excess of exports in three years,
showing a considerable surplus of imports over exports for the entire
period. At first glance this appears to be a highly unsatisfactory
situation in such a country as Haiti, which should be a large exporter
of raw materials and which also needs to show a large annual surplus
of exports over imports because of its relatively important obliga-
tions in the form of foreign indebtedness. It is quite true, indeed,
that in new countries which are undergoing development imports
may greatly exceed exports, due to the influx of capital into such
countries. International investments must immediately be reflected
in the imports by the borrowing country, and the return on those
investments must eventually be reflected in exports from the borrow-
ing country and imports into the lending country. However, in the
period from 1916 to 1924, foreign investments in Haiti were not of
special importance, even taking into consideration the series A
loan of 1922 for Gds. 80,000,000, as this loan was principally for
refunding other foreign indebtedness.
The question arises, therefore, of how the apparent excess of im-
ports of over Gds. 36,500,000 for the eight-year period has been
paid for. It should be stated, moreover, that the excess of imports
is greater than that indicated by the statistics. For the years 1916-17
to 1921-22 inclusive, import statistics reflected the value of mer-
chandise in the country of origin, plus the estimated cost of laying
down such merchandise in Haiti, but not including customs duties.







'This method was correct, but unfortunately a different procedure
was adopted for the years 1922-23 and 1923-24, and for these periods
the value of imports, as indicated in the customs statistics, signifies
merely the value of merchandise at the point of exportation to
Haiti, without an adjustment fbr the cost of placing the merchandise
.at Haitian ports. Obviously this method does not include all costs
*of imported goods, and import valuations for the year 1924-25 are
being computed on the same basis as prior to 1922-23. As expenses
for freight, insurance, commissions and handling have been found
to equal about 10 per cent of the value of imports at the foreign port
-of shipment, the true import' value of merchandise in 1922-23 was
about Gds. 77,869,000 and in 1923-24, Gds. 80,829,000. Con-
'sequently, the total excess of imports for the eight-year period may
be estimated at Gds. 51,000,000.
How was this excess of imports of Gds. 51,000,000 covered and
what, in general, are the factors governing the economic balance as
contrasted with the balance of trade of Haiti? It needs little argu-
ment to show that all imports must in some manner be paid for,
and it needs little additional argument to show that under certain
circumstances an excess of imports into a country does not represent
impoverishment, but prosperity. Everything depends upon cir-
cumstances. In the case of a new country, where the influx of capi-
tal from abroad results in an excess of imports, such excess imports
indicate prosperity rather than depression, as on the whole the foreign
-capital yields to the borrowers in the new country a larger return
than they are required to pay as interest for the loan of the capital.
Likewise in an old country, such as Great Britain, an excess of im-
ports indicates prosperity, as such imports represent merely the an-
nual return on the large foreign investments of that nation. On the
'other hand, the excess of imports in such countries as Austria or
Germany, after the close of the European war, did not represent pros-
perity, but progressive impoverishment. The excess of imports
neither represented the influx of capital into those countries nor the
return on foreign investments, but an actual diminution of capital
resources. The citizens of Austria and Germany were disposing
of their accumulated wealth in order to meet the necessities of
existence.
In which category does Haiti stand? It is certain that Haiti does
not have important investments in foreign countries, therefore the
excess of imports can not represent income from that source. It is
equally certain that Haiti has not been paying for excess imports
by liquidating capital accumulations. Therefore the excess of im-
ports can not be attributed to impoverishment of the people. On
the contrary, all of the available evidence indicates that each one of
the last several years has represented a definite improvement of con-
43915-25-- 2







siderable magnitude in the well-being of Haiti. It is true, indeed,
that there was a very trying period in 1920-21 and extending into
1922, during which commercial conditions in Haiti were difficult.
But exactly the same situation existed throughout most of the coun-
tries of the world. Without question, the excess of imports was
more than liquidated, leaving at the end of the period more capital,
more prosperity, and more well-being than at the beginning. There
are three principal methods by which excess imports have been met
and more than met, leaving a real economic surplus instead of deficit.
In the first place, the excess of imports is explained by an infiltra-
tion, as contrasted with an influx of foreign capital seeking invest-
ment in this country, and the estimate of this office is that such foreign
capital probably accounts for Gds. 35,000,000 of the excess of imports.
It should not be inferred that the foregoing argument signifies that
foreign investments are to be considered separately from imports.
They are, unquestionably, included in imports, but not in such a
way as immediately to affect the balance of payments. That is,
imports equal to the value of the new investments of foreign capital
for a given year may be received by a country without the necessity
of paying for them by equivalent exports. Thus foreign invest-
ments, less the estimated income from those investments which is
remitted abroad, may properly be considered as one of the means
of liquidating an adverse balance of imports.
The principal item of invisible imports and, accordingly, the prin-
cipal item in effecting the balance of payments, has been the earnings
of returning emigrants. For some years there has been a large an-
nual movement of Haitians going to Cuba and to other countries
where remunerative work has been obtained. At the end of the
active season it is customary for many of the emigrants to return to
Haiti, and it has been estimated that such emigrants usually return
with about Gds. 1,000 each, whereas they left Haiti in virtual des-
titution. In the last two or three years it is estimated that Gds.
15,000,000 annually has been introduced by returning emigrants,
and for the eight-year period it may be confidently stated that Gds.
70,000,000 have found their way into Haiti in this fashion. Accord-
ingly the economic balance of Haiti is explained in the same manner
as that of such countries as Italy and Greece, where emigrant remit-
tances are paramount in importance, rather than in the same manner
as for an old country such as Great Britain or for new countries
such as Canada or Australia.
The third item is the expenditures of the American occupation of
Haiti. Though a considerable portion of such expenditures is re-
flected in imports, no corresponding exports are required to pay for
those imports as the funds are directly remitted from the United
States Treasury. For the eight-year period it is estimated that







expenditures of the United States Marine Corps have been at least
Gds. 20,000,000. Thus credits not reflected in the export statistics
have been accumulated to the extent of at least Gds. 125,000,000 as
an offsetting item against an excess of imports of Gds. 51,000,000.
Therefore the economic balance 'was in favor of Haiti by about Gds.
74,000,000 and was the basis for and explanation of the evidences
of increasing prosperity which appear on every hand.
Other items of some importance in determining the international
balance of payments for Haiti are expenditures of Haitians living
abroad and of foreign travelers in Haiti. It is believed that these
items in a general way offset one another.
Only if there were definite evidence of progressive impoverish-
ment of the population or if the indebtedness of the Government or
its citizens were rapidly increasing would it be possible to draw the
conclusion that the balance of payments has been against Haiti.
But all statistical indices and all competent observers are in accord
that, with the exception of the years of world-wide postwar depres-
sion, the economic life of Haiti has shown consistent and substantial
improvement.
There is one additional explanation of the apparent excess of
imports over exports. A statistician realizes better than anyone
else the fallibility of statistics. Statistics are at best merely esti-
mates, and a slight error, if that error be cumulative, may result
in very large final discrepancies. For example, upon the importation
of even a simple object it is difficult to state its exact value. As a
matter of fact the object has no exact value, as the identical object
will often be sold for different prices by different merchants. -More-
over, as both the import and export tariffs of Haiti are largely ad-
justed on a specific basis, valuations become of relatively less im-
portance, and consequently are not scrutinized as carefully by the
customs authorities as if the duties accruing to the State were
dependent on accurate evaluations. Under these circumstances, it
can easily be recognized that a slight overstatement in the value of
imports and understatement in the value of exports might result
in an apparent statistical position at the end of the fiscal year exactly
the reverse of the true position.
The only accurate measure of imports and exports is, in the case of
imports, the amount of money which has actually been paid to
foreigners for placing merchandise in Haiti, and for exports it is the
amount of money actually received by Haitians for the products
which they sell. In broad terms such values in the case of imports
are the original cost of merchandise in the foreign countries plus
steamship freights, insurance, bank commissions and general charges,
but not including customs duties. In the case of exports, the true
value is merely the price which Haitian exporters receive for their







commodities placed aboard ship and ready for export. At least
such a picture is true for Haiti. In the case of such a country as
Great Britain, which has both a large merchant marine and which
handles most of its own insurance and banking business, the value of
imports does not need to be increased by freight, insurance, and
commissions, as these charges are paid by and to British subjects
and would not enter into the international balance of payments.

ORIGIN OF IMPORTS
Table No. 2 shows, in percentages, the origin of imports into Haiti
from 1916 to 1924. For the first six years of the period percentage
distribution can only be shown for the three most important countries
selling merchandise to Haiti. At the present time the statistics
of the customs service show in minute detail the distribution of im-
ports among all of the countries which supply the Haitian market.
As a matter of fact, there is great uniformity in the proportion of
Haitian import trade which each of the importing countries has
consistently maintained. Throughout all of the period the United
States has been by far the largest purveyor to the Haitian market, its
proportion of total imports never falling below four-fifths, and for
two years rising considerably above nine-tenths of the total.
However, during the period following the war there has been a
tendency for the proportion of imports from the United States to
decline. This was to be expected, and indeed further declines may
be anticipated in the future as the important manufacturing countries
of the world reestablish their pre-war commercial activities. The
United Kingdom and France, respectively, were second and third
among the important countries exporting to Haiti. The trade of the
United Kingdom has shown unusual stability, except for three years
of the period in question. French commerce has fluctuated widely.
On the whole it may be expected to show reasonable growth in the
future. This is because improvement in the economic condition of
Haiti will result in constantly larger purchases of the comforts and
luxuries of life, and because French products have always appealed
most strongly to the Haitian taste.
It is a matter of some surprise that the trade of Germany has not
shown greater development from 1922-23 to 1923-24. Possibly
Germany is still undergoing such profound political and industrial
readjustments that its potential competitive force in the Haitian
market has not yet been felt. All of the other countries of the
world furnish but meager proportions of the imports of Haiti, and
their trade needs no special comment.









TABLE NO. 1

VALUE OF IMPORTS AND EXPORTS, AND EXCESS OF IMPORTS OR
EXPORTS
FISCAL YEARS 1916-17 TO 1923-24


IMPT EXCESS EXCESS
IMPORTS EXPORTS IMPORTS EXPORTS


Gourdes Gourdes Gourdes Gourdes
1916-17..-...------...-- ..-- ...-- ..--......- ... 43,030,428 44, 664, 488 .---------.... 1,634, 000
1917-18 .------------.... ......------ .....---- 50,903,468 38,717,650 12,185,818 ----
1918-19-.....-..-..-...... -------... ---. .... 85,588,041 123,811,096 .... .-------. 38, 223, 055
1919-20--------.~-..-----......-----.. ..--- 136,992,055 108, 104, 639 28, 887, 416 ----
1920-21..--...---..--.. ---------------------- 59, 786, 029 32, 952, 045 26, 833, 984 ..........
1921-22..-.....................-......-.. ---- 61,751,355 53,561,050 8,190,305 ..--
1922-23---............-- ... .-----........---- 70,789,615 72, 955, 060 ----------. 2,165,245
1923-24.....--- ......- ..-- ...........--- ....... 73,480, 640 70,881,610 2,599, 030 ..-- ----
TOTAL..... ...----.......---....... ...-- 582,321,831 545,647,578 78,696,553 42,022,300


TABLE NO. 2

VALUE OF IMPORTS SHOWING COUNTRIES OF ORIGIN, BY
PERCENTAGES
FISCAL YEARS 1916-17 TO 1923-24

1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24

Per cent Per cent Per cent Per centPer cenPer cent Per cent Per cent
UnitedStates...------. ----.....-- 86.89 92.48 93.12 83.12 79.82 83.87 81.40 80.41
France..-..-...--.......-..-------- 4.57 2.14 2.02 5.30 9.51 5.21 4.65 6.02
United Kingdom------.......------------- 6.88 3. 92 3.22 8 35 6.84 6. 18 7. 84 6. 70
Bahama Islands ...----.~....--- ... .04 .02
Belgium-..---.......... ........ .01 .02
Canal Zone ...-.... ............ ... .04 .08
Cuba .. ....-...- ..- ..- ..- ....- .06 .03
Curacao -.................---.... .25 .28
Denmark~.--~.-..-- .. .....------ .18 .43
Dominican Republic ......--..--...- .96 1.06
Germany----...-..-------------.----------. 1.66 1.36 1.64 3.23 3.83 4.74 2.62 3.05
Italy ...............-.... .........-- .37 .45
Jamaica ............... ...... ..-- . .10 .07
Netherlands-- .........-..- .....-... .79 1.06
Porto Rico......--.. .. .....-....... .05 .02
Switzerland-.........-.......- .... .11 .03
Virgin Islands ..-------......----- .43 .18
All other............-- ... .. ..---- .. .10 .09
TTAL.--...-- -..........---- 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00


DESTINATION OF EXPORTS

Countries of destination of Haitian exports for the period 1916-24
are shown in Table No. 3. In this instance much wider variation is
observable than in the case of imports. France, for example, which
purchased 66.10 per cent of Haitian products in 1923-24, purchased
only 0.48 per cent in the-war year of 1917-18. On the other hand,
the United States, which purchased 80.83 per cent in 1917-18,
participated in Haitian export trade to the extent of only 9.38 per
cent in 1923-24. While other fluctuations were not so violent, there
is, however, the case of Cuba, which purchased such a large amount
of foodstuffs in Haiti in 1921-22 that it constituted 24.88 per cent
of the value of products exported in that year, whereas in 1923-24
Cuban purchases equaled only 0.26 per cent of the total.





8

France constitutes Haiti's best customer because of French prefer-
ence for Haitian coffee, and because coffee is much the most important
single item in the export trade of Haiti. It is true, indeed, that an
appreciable quantity of Haitian coffee which appears as an export to
France is ultimately consumed in countries other than France. This
is due to the fact that the Haitian coffee trade is concentrated at
Havre and because merchants of that city have developed an efficient
international distributing organization. Possibly it is true also that
the tariff preferential granted by France to Haitian coffee has had an
appreciable effect in inducing the French consumer to purchase
Haitian coffees in preference to those of other countries. Neverthe-
less, the superior quality of the Haitian product is generally recog-
nized, as is also the discriminating appreciation of the French in
questions of quality and taste.
TABLE NO. 3
VALUE OF EXPORTS SHOWING COUNTRIES OF DESTINATION. BY
PERCENTAGES
FISCAL YEARS 1916-17 TO 1923-24

1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24

Per cent Per cent Per cent Per cent Per cent Per cent Per cent Per cent
United States ......--- -.. ---------. 54.39 80.83 44.49 52.15 32.38 13.44 13.55 9.38
France .......------... ... .-------- 41.87 .48 52.44 34.39 50.70 56.18 60.58 66.10
United Kingdom ------------------- .85 ..---- .. 1.11 1.68 3.62 5.50 4.95 5.10
Barbados ---......-........ --------- 20 .36
Belgium ------- .------ 5. 18 3.59
Canal Zone .... .. ......---------.-- .08 .03
Cuba ..... 1----- 1.57 .26
Denmark .. ------....... 4.34 5.98
Dominican Republic .......- ...- 07 .05
ermany---------------------- 2.89 18.69 1.96 11.78 13.30 24.88 4.70 4.60
Netherlands ..... ...~. L- 1.60 1. 59
Norway -------- .03 .19
Porto Rico ...... ..-- .12 .06
Spain --, ----------- .01 .17
Sweden -------- .08 .02
All others ..--..- ................ .17 .45
TOTAL_ ---------------------- 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00

Certain well informed persons are of the opinion that as conditions
become more normal in Germany and as pre-war prosperity returns,
a considerably wider market for Haitian coffee will be developed in
that country. Such a development is to be desired, as it is a dan-
gerous situation for any country to rely too implicitly upon a single
outlet for its principal staple export. Not only did coffee constitute
73 per cent of the total value of Haitian exports in 1923-24, and not
only did France purchase 80 per cent of the entire coffee crop, but
she also purchased approximately one-half of the second most impor-
tant Haitian export, namely, raw cotton. Thus, the export market
for Haitian products is unduly concentrated, and needs diversifica-
tion as to countries of destination as well as a greater diversity in
the products exported. Owing to its considerable purchases of
coffee, Denmark was the third most important customer of Haiti,






9

showing larger purchases than even Great Britain, Germany, Bel-
gium or Italy. This is one of the most striking features in connec-
tion with the export trade. As in the case of imports, British takings
of Haitian staples have shown considerable uniformity over the last
four years. The same may be said of German purchases for the
last two years.
Table No. 4 presents the percentage. distribution of combined
imports and exports from 1916 to 1924, and, not unnaturally, the
aggregation of both imports'and exports diminishes the wide fluctua-
tions which appear when either imports or exports are presented
separately. The significant features in the table are the progressive
decline in the share of the United States in the total trade of Haiti
and the synchronous increase in the proportion obtained by France.
Whereas in 1919-20 the United States participated to the extent
of 70.44 per cent and France to the extent of only 17.21 per cent
in the total trade of Haiti, the corresponding percentages for 1923-24
were 45.53 and 35.52. Should the trend of the last five years con-
tinue, it will not be long before the total trade of France with Haiti
exceeds that of the United States. Uniformity is again the charac-
teristic of the trade of Great Britain, which is third in importance
in Haitian commerce. However, France and the United States
together absorb 81 per cent of Haiti's international commerce, and
accordingly all of the other countries are of only minor importance.
There are presented in Table No. 5 the details in both values and
percentages of imports, exports, and total trade, by countries of
origin and of destination, for the fiscal year i923-24.

TABLE NO. 4
VALUE OF TOTAL FOREIGN COMMERCE BY COUNTRIES. IN
PERCENTAGES
FISCAL YEARS 1916-17 TO 1923-24


1916-17

Per cen


United States..--...---........------ 72.07
France...-........---------------.... 21.59
United Kingdom..--...............-------. 4.13
Bahama Islands............---......
Barbados......-------. ----_-----
Belgium.............................
Canada....-......----... -----
Canal Zone-..........................
Cuba................................
Curacao.............................
Dominican Republic...............
Denmark ._
Germany-.. -----................ ... 2.21
Italy.............................. 21
Jamaica-...........................
Netherlands....................--
Norway......................-......
Porto Rico............-...........
Spain.-..............................
Sweden...--..........--------....---
Switzerland -.....-.................
Virgin Islands ....................
All other.............................----------
TOTAL......---........... 100.00


1917-18 1918-19 1919-20

SPer cent Per cent Per cent
88.16 66.06 70.44
1.52 30.06 17.21
2. 43 2. 05 5. 62


100.00 100.00 100.00


1920-21 1921-22 1922-23 1923-24

Per cent Per cent Per cent Per cent
65.92 51.12 46.97 45.53
21.58 28.88 33.04 35.52
5.90 5.86 6.37 5.92
.03 .02
.13 .18
2.63 1.77
.01 .18
.06 .06
.84 .14
.11 .15
.51 .56
2. 26 3.15
6.60 1414 3.69 3. 81
1. 59 1.25
.05 .04
1.21 1.32
.02 .09
.09 .04
.01 .11
.04 .01
.05 .05
.21 .09
.08 .01
100. 00 100. 00 100. 00 100.00


r7





10

TABLE NO. 5

VALUE AND PERCENTAGE OF VALUE OF IMPORTS. EXPORTS AND,
TOTAL FOREIGN COMMERCE BY COUNTRIES

FISCAL YEAR 1923-24


IMPORTS EXPORTS TOTAL

Gourdes Per cent Gourdes Per cent Gourdes Per cent

Austria.-...-......-... ----95 ------------ ------------- ----- -----. 95
Bahama Islands--....... ----- 15,205 0.02 14,245 0.02 29,450 0.02
Barbados.......--- ----------..--.. ----- -------.. 253,475 .36 253,475 .18
Belgium --......- -----.------ 12,005 .02 2,546,875 3.59 2,558,880 1.77
Canada.-------... ---370 .----. 255, 600 .36 255, 970 .18
Canal Zone....-- ------- 59,485 .08 23,945 .03 83,430 .06.
China.....----------- -. 130 ---...-..------...-- -............. 130 ...
Colombia...----.------------.-. 2,300 ..-...... 2,300 ........
Cuba.......------ ..... ... -----23, 940 .03 182,485 .26 206,425 .14
Curacao...-------.-----------.- 209,125 .28 3,460 -....... 212,585 15.
Czechoslovakia.....---.---.. 5,015 .01 .----------.-------.. 5,015 .
Denmark--....-- --------- 317,415 .43 4,235,590 5.98 4,553,005 3.15
Dominican Republic--....--- 776,355 1.06 37,160 .05 813,515 .56
Egypt..... ------------------. 295 ---------- -------------.-------.-- 295 ..
France-....------------------- 4,426, 140 6.02 46,849,615 66.10 51,275,755 35.52;
Germany-...... -----------. 2,239,995 3.05 3,263,440 4.60 5,503,435 3.81
Greece.....---- ------- -------- 45 ----------.--------------.---------- 45 .
Guadeloupe--....... .-------. 310 ---------- -------------- --------- 310 ..
Hawaiian Islands-...-..----- 20,040 .03 ---------------------- 20,040 .01
Italy-------------------------- 331,740 .45 1,467,810 2.07 1,799,550 1.25.
Jamaica ....--- ------- ------. 47,165 .07 6,900 .01 54,065 .04
Japan.-----------.-------------------.---------. 830 ---------- 830 .--.-
Madeira Islands ........------ 1,515-------- --------- ----. ~ 1,515
Martinique....-------- 20 ......... 1,000 -......- 1,020 ......
Mexico -....--------.....75 ------------------------------- _75 -
Netherlands...-----.----------. 780,545 1.06 1,124, 740 1.59 1,905,285 1.32;
Norway ..-.. --------- 10 .-----..-. 135,465 .19 135,475 .09
Palestine..--...----------.. -- 25 --------------------- .......- 25 -----
Porto Rico-..--..-- ---------. 17,125 .02 44,535 .06 61,660 .04
Portugal.---... -----. -10 ------..... .--------------------- 10
Spain..-..- ---. ----. 34,145 .05 117,485 .17 151,630 .11
Syria....------------------.-.. 45 --... .-------------........ ...--. 45 ---
Sweden....... --. -------- 160 ....... 13,125 .02 13,285 .01
Switzerland.-----..-----.----. 23,435 .03 41,780 .06 65,215 .05
United Kingdom.............. 4,923,000 6.70 3,613, 495 5. 10 8,536, 495 5. 92.
United States....-----.- 59, 086, 880 80.41 6,646,255 9.38 65,733,135 45.53.
Virgin Islands ....------- ---. 128,780 .18 ----------..........- ---- 128,780 .09.
TOTAL...--...--- ....-- 73,480,640 100.00 70,881,610 100.00 144,362,250 100. 00


PORTS OF ENTRY OF IMPORTS

Not only is it important to present in considerable detail the-
countries of origin and of destination for imports and exports, but,
the Haitian ports of entry for imports and of departure for exports.
constitute one of the best indices of relative economic development in
the various districts of the Republic. Accordingly, comparative-
statistics have been compiled and offer some rather interesting:
information. In the case of imports clearly defined trends are diffi-
cult to discern. It may be stated, however, that in general Cape-
Haitian has declined in importance and has been succeeded as the-
second port of the Republic by Cayes. Over the past four years the-
import trade of Cape Haitian has been virtually stationary, and,.
indeed, its value in 1923-24 was almost identical with that of the
first year of the period under review, 1916-17. On the other hand,.







the import trade of Cayes has doubled during the same period,
and from all indications it has been stabilized on the higher level.
Imports to St. Marc and Jacmel have also shown a very definite
trend in the direction of expansion, and a less positive tendency
toward increase is noted in the case of Port au Prince. On the
contrary, such important ports as Gonaives, J6remie, and Port de
Paix have experienced little or no increase in import activity during
the entire eight-year period, and in some instances there has even
been a decline, notably in the case of Petit Goave.
For imports as a whole a reasonable growth of trade has occurred,
and this growth has been quite consistent for each year of the period
with the exception of the abnormal years 1918-19 and 1919-20 when
unusually heavy purchases were made. The totals for the eight-year
period clearly indicate the dominance of Port au Prince in the import
trade of the country, this one port receiving considerably more than
half of total imports. For the period as a whole Cape Haitian is
the second port in importance though the tendency of Cayes to sup-
plant Cape Haitian is clearly evident. Next in relative importance
are Gonaives and Jacmel with approximately 5 per cent each of total
imports for the eight-year period, and a fourth group is composed of
St. Marc, Petit Goave, Port de Paix and Jer6mie, in the order of their
importance. The remaining ports account for an insignificant portion
of the total value of imports. The statistics in detail for the ports of
entry for imports are presented in Table No. 6.











TABLE NO. 6

VALUE OF IMPORTS BY PORTS OF ENTRY

FIscAL YEARS 1916-17 TO 1923-24


Aquin..........-..............................
BelladBre........--............ ..---...........
Cape Haitian.--.................. .. .........-
Caycs.-......-..................................
Fort Libert6..................................
Glore..........................................
Gonaives......................-.............--
Jacmel ....................-...................
Jrmie.................-.........................
Miragoane...-..................._............
Ouanaminthe .............._ ...............
Petit Goave...................................
Port au Prince.......-... ...................
Port de Paix................................. -
Saint Mare................................--
TOTAL-.......- .............-...........--


1916-17


Gourdes
87,232
7, 672,144
4,027, 574

3, 266, 953
2,483,709
1,754,176
694,180

2,552,032
16, 931,366
1,803,793
1,757,269


1917-18 1918-19


Gourdes Gourdes
25,073 108,060
6,065, 536 11,509, 547
3,069,872 7, 096,393

2,676,184 4, 607, 375
1,964,129 4,159,438
1,145,982 1,981,255
160,838 522,137
15,382 18,699
1,728,617 2,906,462
31,344,929 47,987,498
1,362,151 2,558,870
1,344,775 2,132,307


1919-20


Gourdes
389,416
17, 378, 455
10,996,304
736

7,176, 843
6,676,565
3,719,167
898, 660
91,856
5,178,888
75,919,898
3,339,751
5,225,516


1920-21


Gourdes
172, 791
7, 312, 575
7,025,130
551
1,886, 363
2,004,993
1,113,398
316,314
9,239
1,008,721
36, 376,402
1,370, 56
1,188, 986


1921-22 1922-23


Gourdes
790
7, 321,065
4,373,525
1,125

3, 637, 565
3,000,005
829, 695
752,890
139, 285
1,025,645
36,751,465
1,686,240
2,232,060


Gourdes
46,005
605
7,600,360
6,447, 030
1,085
57, 915
3,416, 765
4,465,095
1,177, 630
1,029,310
507,940
1,465,705
40,611,930
1,548,620
2,413,820


43,030,428 50,903,468 85,588, 41 136,992,055 59,786,029 61,71,,355 70,789,815


1923-24


Gourdes
289,810
2,065
7,630,340
8,494,785
880
99,110
3, 286,855
4,533, 280
1,362, 720
930,490
545,540
1,648,995
39,904,450
1,654,995
3,096,325


73,480,640


TOTAL


Gourdes
1,119,177
2,670
72,490,022
51,530, 613
4,377
157,025
29,954,903
29,287,214
13,034,023
5,304,819
1,327,941
17, 515,065
325,827,938 J-i
15,324,986 1 O
19, 391,058


582,321,831







PORTS OF EMBARKATION FOR EXPORTS

Statistics showing the value of exports shipped from Haitian ports
during 1916-1924 are presented in Table No. 7.
As in the case of imports, Port au Prince is also the largest point
of departure for Haitian exports. However, this port does not
occupy the same dominating position as in the case of imports. Its
percentage of exports was but 24, instead of 54 as in the case of
imports. If the first year of the eight-year period is to be disregarded
as abnormal, exports from Port au Prince can not be said to show
particular development as the years have passed. A definite upward
trend can be traced for Jacmel which was the second port in the value
of exports in 1923-24, with a growth of almost 100 per cent in the
eight-year period. However, for the entire period Jacmel is only the
third port in importance, the second being Cape Haitian. Unfortu-
nately, the latter port is apparently going backward, the year 1923-24
having the smallest value of exports, with two exceptions, of the entire
eight-year period. Cape Haitian also fell behind Petit Goave and
Cayes in the value of products exported, and was only appreciably
more important than St. Marc. As in the case of imports, Cayes
has shown a gratifying and consistent expansion in exports, and the
same is true of St. Marc and Gonaives. Much less satisfactory has
been the situation in J6r6mie, where trade has actually declined,
while Petit Goave has shown unusually violent fluctuations in the
value of exports, ranging from Gds. 1,642;000 in 1917-18 to Gds.
9,421,000 in 1922-23 and declining to Gds. 7,950,000 in 1923-24.
Of the minor ports Aquin and Miragoane have assumed consistently
greater importance in the export trade. For the entire eight-year
period Port au Prince constitutes a special class in the importance
of its exports; the second category is composed of Cape Haitian and
Jacmel; the third of Petit Goave, Gonaives, Cayes, and St. Marc;
the fourth of Port de Paix and J6r6mie; and the fifth of Miragoane
and Aquin. The trade of Fort Libert6 during the year 1923-24 was
of such a disappointing character that the port was closed by law.










TABLE NO. 7

VALUE OF EXPORTS BY PORTS OF SHIPMENT

FISCAL YEARS 1916-17 TO 1923-24


Aquin....-------- .....................
Belladere-........... ........ .........
Cape Haitian ....................
Cayes......................
Fort Libert ............ .. ...............
Glore.........................
Gonaives--....-..............-.............
Jacmel.......................................
Jirfmie.....---.......-.... ................
Miragoane.......... .....................
Ouanaminthe--......- .............-........
Petit Goave..................................
Port au Prince..............................
Port de Paix.....................
Saint Marc-... -.
Saint Mar..................................
TOTAL ...................................


1916-17 1917-18


Gourdes Gourdes
403,951 57,087

8,642,025 5,516,089
4,026,883 2,269,946
55,485 21,760

4,351,122 1,934,839
4,497,937 4,193,421
3,461,339 2,296,234
569,764 184,673
4,991 17,253
3,397,701 1,642,875
8,911,260 15,627,176
3,558,447 1,931,194
2,783,523 3,025,103

44,664,428 38,717,650


1918-19


Gourdes
734,228

17, 142, 327
7,976, 838
376,678

9, 656, 834
18,888,836
6,417,782
1,937,748
6,949
6,794,359
42,344,034
5,490,332
6,044,151


1919-20


Gourdes
873,309

14. 934, 693
6,719,206
1,092,445

6, 50,104
10, 841, 654
3,736,135
1,227,594
14,891
6,829,078
40,613,084
5,973,403
8,689,043


1920-21


Gourdes
518,525

6,774,374
1,725,416
72,361

2,171,279
3,661,735
840,174
1,126,545
989
2,172,353
10,293,015
1,986,772
1,608,507


1921-22 1 1922-23 1 1923-24


Gourdes
409,470
-------------"
7, 016, 280
3,895,805
7,780

4,189,240
6,648,875
1,196,005
862, 735
2,145
I. "-n. q

2,268,255
4,643,040


Gourdes
1,214,755
235
8,360, 835
6,485,915
302, 505
22,255
5,860,9t0
9,172,710
1,604,425
1,993,345
5,350
9,421,125
18,609,045
3,464, 500
6, 437, 100


Gourdes
1,516,610

6,953,290
7,249,335
--------------
17,740
6,448,700
8,426,455
2,303,505
1,714,615
14,020
7,950,625
17,464,075
4,026,665
6,795,975


123,811,096 108,104,639 32,952,045 53,561,050 72,955,060 70,881,610


TOTAL


Gourdes
5,727,935
235
75,339,913
40,349,344
1,929,014
39,995
41,173,078
66,331,623
21,855,599
9,617,019
66,588
42,788,731
171,702,494 I-
28,699,568
40,026,442


545, 647,578


I i I :


I


I


I


1 545,647,578






15

More detailed statistics of the value of imports and exports and of
total trade, as well as the proportion of imports, exports, and total
trade handled by each port, are presented in Table No. 8.
This table demonstrates that there are four well-defined categories
of Haitian ports, the first being composed of Port au Prince alone,
the second, of. Cayes, Cape Haitian, and Jacmel, in their order of
relative importance, the third, of St. Marc, Gonaives, and Petit
Goave, and the fourth including the remaining ports.

TABLE NO. 8
VALUE AND PERCENTAGE OF VALUE OF IMPORTS, EXPORTS AND
TOTAL FOREIGN COMMERCE BY PORTS
FISCAL YEAR 1923-24

IMPORTS EXPORTS TOTAL

Gourdes Per cent Gourdes Per cent Gourdes Per cent

Aquin-..............----------- 289,810 0.39 1,516, 610 2.14 1,806,420 1.25
Belladfre....-------.---. --- -2, 065 ..-- ...- ....---- ...--- ...--... 2, 065 ......
Cape Haitian ..........---- 7,630, 340 10.37 6, 953, 290 9.80 14, 583, 630 10. 10
Cayes-----.. --...---......... 8, 494, 785 11.56 7, 249, 335 10. 23 15, 744, 120 10. 90
Fort Libert-....---.. --------- 880 .-....- ..... ..... .. 880 ......
Olore..---- ...-- ....--- ...--- 99,110 .13 17,740 .03 116,850 .08
Gonaives...--.----.....--- .-- 3,286,855 4.47 6, 448, 700 9. 10 9,735, 555 6.74
Jacmel .--.----.----.. .... 4,533, 280 6.17 8,426, 455 11.88 12,959,735 8.98
Jrmie.---..--....- ..-- .....--- 1,362, 720 1. 86 2, 303, 505 3. 25 3, 666, 225 2. 55
Miragoane.. ..- ...----.. --- 930, 490 1.27 1,714,615 2.42 2,645,103 1.83
Ouanaminthe ....---------... 545,540 .74 14,020 .02 559,560 .39
Petit Goave--...--.. -. -. ...._ 1,648,995 2.25 7,950,625 11.22 9,599,620 6.65
Port au Prince--.... ....------- 39,904,450 54. 31 17, 464, 075 24.64 57, 368, 525 39.74
Port de Paix 3 _.. ~~. 1,654, 995 2. 26 4,026,665 5.68 5,681,660 3.94
Saint Marc--..........-- ...... 3,096,325 4. 22 6, 795, 975 9. 59 9,892,300 6. 85
TOTAL-...............- 73,480,640 100.00 70, 881,610 100.00 144, 362,250 100.00


CARRYING TRADE

In Table No. 9 are presented the statistics for steam vessels entering
and clearing Haitian ports during 1923-24. It indicates that there
were 449 entrances, with a net tonnage of 743,580 tons, and 449 clear-
ances, with a net tonnage of 746,806 tons. There was relative uni-
formity in the number of vessels calling at Haitian ports from month
to month, and also the tonnage remained relatively equal in amount.
Foreign commerce has, indeed, been well supplied with maritime
transportation, and probably the ship owners have not profited greatly
from Haitian trade, as considerably more tonnage needs to be devel-
oped to make this trade-desirable in a large way. Of the total steam
tonnage more than one-half flew the flag of the United States, with
402,652 net tons, while second place was occupied by the Dutch mer-
chant marine, with a tonnage of 119,384 net tons. France and Great
Britain had almost the same amount of net tonnage calling at Haitian
ports, and the only other important participant in the shipping enter-
ing Haitian ports was Germany. Obviously, the figures for steam
vessels cleared are almost identical with steam vessels entered.











TABLE NO. 9

NET TONNAGE OF STEAM VESSELS IN FOREIGN COMMERCE ENTERED AND CLEARED BY REGISTRY AND MONTHS

FISCAL YEAR 1923-24

STEAM VESSELS ENTERED


October, 1923-..................--.....-...
November.---. .............--------
December.---...----------------
January, 1924--.--...- ...---._--. ......-
February--------. ----------
March.............................. ....
April-...................-...............
M ay.-- - - ----.- - - - -
JuMayne.......................................
June.... ---- --- ---- ---
July .....................................
August....---------......-......- .....
September--.......--------------------

TOTAL.--...............................


AMERICAN FRENCH


bm- Tonnage


16 43,695
14 39,432
16 46,325
11 31,248
9 27,655
10 33,509
10 31,686
10 31,531
8 28,352
8 28,272
10 31,008
9 29,939


Num-
ber


3
2
2
3
2
3
2
1
3
3


Tonnage Num
ber


10, 787
5,107
2,973
4,504
4,469
10, 861
4,875
1,577
6, 176
6,352

6, 357


131 402,652 27 64,038


BRITISH GERMAN


Tonnage


Num-
ber


DUTCH


------_ ----------__ I-----------_-----------_


Tonnag Num- Tonnage Num-
Tonag ber ber


-I I -1- I 1 .1 I _


3, 741
2,419
2, 607
16,317
2,329
12, 927
2,557
3, 182
3,133
4, 426
5, 467
4,710


63,815


2
2
3
2
5
2
2
5
2
4
1


1,776
2,464
2,862
2,302
6,525
3,205
2,065
6,695
2,961
5, 728
1, 112


30 37,695


8
9
8
8
11
9
8
9
10
9
9
10


9, 217
9, 558
8, 256
8,381
12,686
10,220
8, 066
9,360
11,486
9,687
9, 084
13, 383


108 119,384 I 71 55,996 449


STEAM VESSELS CLEARED


October, 1923--.. --.. ....-..-..............
November---.--- .... ----------.-..
December............. ---------. ----. --
January, 1924 -..-...........-...............
February----------------
March.. ........-....... -- ..- ..
April-...........-......---............-
May--...................-..............
June---........- ....--- ...........
July--....... -------
August.....----- ... .------..-.....--...
September-....-----------... ---...--- ...-

TOTAL..---..........................


45,918
36,671
47,336
32,969
25,937
33,508
31, 666
33, 198
28,352
28, 272
30,020
29,939


10, 787
1,396
7,726
2,616
4,469
10, 861
4,875
1,577
6,176
6,352

"6,'357"


131 403,786 26 63,192 -


5 4,223
4 2,178
5 3,607
5 16,076
3 2,329
7 12,927
4 2,557
7 3,182
6 3,133
11 4,185
13 5,709
12 4,710


64, 816


2
2
3
2
5
2
2
4
2
4
1


1, 776
3,914
2, 862
2,302
6, 525
3,205
2,065
3, 881
2,961
5,728
1,112


8 9,217
8 8,856
10 9,787
9 9,358
11 12,686
9 10,220
8 8,066
9 9,363
10 11,486
9 9,687
9 9,084
10 13,383


29 38,331 110 121,193


ALL OTHER


TOTAL


Tonnage


2,444
6,201
6,956
4,501
5,605
2,501
2,583
3,605
5,045
5, 408
5,344
5,803


Num-
ber


36
40
39
36
34
36
31
35
40
39
41
42


Tonnage


69, 884
64,493
69, 581
67, 813
55, 046
76, 543
52, 972
51,320
60,887
57,106
56,631
61,304

743, 580


6
7
7
5
8
2
5
6
7
6
6
6


2,444
5, 989
7,168
4, 501
5,309
2,501
2, 583
3, 605
4,956
5,497
5,344
5,591


39
35
43
36
34
36
31
36
38
39
41
41


72,589
56, 866
79, 38
68, 382
53, 032
76,542
52,952
52,990
59,984
56,954
55, 885
61,092

746, 806


71 55,488


I--_


STEAM VESSELS CLEARED


' ~


I


--- - --- - -- - --- ---








Data similar to that for steam vessels is presented for sailing
vessels in Table No. 10. As was to be expected the tonnage was
only a fraction as large as that of steam tonnage, and, indeed, it is
somewhat surprising that sailing vessels under foreign flags consti-
tuted almost five-sixths of the sailing tonnage touching Haiti. Again
the United States occupied first rank with about one-third of the
total. Sailing vessels used in international commerce with Haiti
are very largely employed in transporting lumber and similar com-
modities.
The value of imports into Haiti, differentiated in accordance with
the nationality of the vessel carrying such imports, is set forth in
Table No. 11, and similar figures for exports are shown in Table No.
12. The only feature of special importance in connection with im-
ports was the relatively large value of American, British, and German
merchandise which was transported by Dutch vessels. As for ex-
ports, both Dutch, American, and British vessels participated in the
business of transporting Haitian merchandise to France in a larger
measure than might have been expected.

TABLE NO. 10
NET TONNAGE OF SAILING VESSELS IN FOREIGN COMMERCE EN-
TERED AND CLEARED BY REGISTRY AND MONTHS
FISCAL YEAR 1923-24
SAILING VESSELS ENTERED

AMERICAN BRITISH HAITIAN ALL OTHER TOTAL

Num- Ton- Num- Ton- Num- Ton- Num- Ton- Num- Ton-
ber nage ber nage ber nage ber nage ber nage

October, 1923.....-......--- .- 3 2,089 12 567 2 118 1 965 18 3,739
November ....------------. 4 2,766 12 399 8 329 2 322 26 3,816
December...........---------- 2 796 8 913 11 505 3 1,134 24 3,348
January, 1924 .--...-- ...---- .. 1 484 7 831 8 377 1 151 17 1,843
February ..-------------------- ----- 6 154 8 473 -....---------. 14 627
March --..--... .. ------------ 2 1,206 5 225 12 625 4 1,589 23 3,645
April ....-------------------- 2 1,201 6 288 2 101 2 304 12 1,894
May....------------------- 2 864 4 288 5 384 2 1,121 13 2,657
June ..-...........----- ... ---1 576 6 170 18 941 2 3,045 27 4,732
July ....... ....-. .... .... 1 632 3 177 13 586 2 112 19 1,507
August.... ----------------------- 5 411 16 865 3 251 24 1,527
September--.... ----------. 1 634 6 51 10 536 3 235 20 1,456
TOTAL.------....--. 19 11, 248 80 4, 474 113 5,840 25 9,229 237 30,791

SAILING VESSELS CLEARED

October, 1923 -..---...---... 1 807 15 506 3 151 1 851 20 2,315
November ----..------ ------ 4 2,759 13 541 11 479 1 84 29 3,863
December....-- ----.--------- 4 2,269 8 199 12 532 3 430 27 3, 430
January, 1924...-......-- ..... 2 882 2 264 7 334 2 1,093 13 2,573
February- .------... ------ -------- 4 420 11 638 ..-------. 15 1,058
March ..------ -----------.. 2 1,206 6 268 6 270 2 304 16 2,048
April.........--------------- 1 515 7 296 2 165 3 1,503 13 2,479
May..-..--------.--.. _- .... 2 1,122 4 251 12 696 1 85 19 2,154
June---------------------- 1 349 3 205 16 905 2 3,023 22 4,482
July....-------- ....--- .... 2 1,320 4 248 16 806 2 1,138 24 3,512
August..------ ......--------- ... ------ 5 409 17 808 3 251 25 1, 468
September......-----..--. 1 634 5 51 8 449 3 235 17 1, 369
TOTAL.........---- ....-- 20 11,863 76 3,658 121 6,233 23 8,997 240 30, 751













TABLE NO. 11

VALUE OF IMPORTS, BY REGISTRY OF CARRYING VESSELS

FISCAL YEAR 1923-24


Austria .--.....-.------------..
Bahama Islands..........----------..----
Belgium.--...---------------------
Canada -..... .-------------------
CanalZone---..---.....----------
China ....--......................
Cuba..-...---. --------------
Curacao .------------------------
Czechoslovakia...............--------------------
Denmark.--...--.. -----------------
Dominican Republic-------------
Egypt---------.................----------..--
France---..--.. ---------------.
aermany --------------------------
Greece -------------------
Guadeloupe- .....- ....------------
Hawaiian Islands.......----....-------------
Italy.-------......-------- -----....
Jamaica---------------------
Madeira Islands.......--------- -----
Martinique---....--.. -------------
Mexico---------...................-----------...
Netherlands .-- ..-..------
Norway.....--------------------
Palestine.-------------------
Porto Rico...........-------------
Portugal ....---......----------------
Spain..........................-----------------------
Sweden..-- --.-----------------
Switzerland....-----------------
Syria ........ .............
United Kingdom--......--------
United States.....-...--....----
Virgin Islands................. ...

TOTAL.........-- .....--- .----


MECHAN- MERCHAN-
MERCHAN' DISE SUB-
DISE FREE EUB IAITIAN AMERICAN
IECT TO
OF DUTY DUTY


Gourdes Gourdes Gourdes Gourdes
..-- 95 .-..- 5
15,205 680 480
475 11,530 ....... 2,450
55 315 ....... 901
13,340 46,145 -....... 58,945
130 ..-... 90
10,305 13, 635 2,735 90
9,440 199,685 ---.....----------
S5,015 -..----- 680
2,800 314,615 -------.....-.. 108,085
650, 360 125, 995 4,000 1,250
295 ------ 5
168,735 4,257,405 ------.. 240,790
13,360 2, 226,635 ..---- 17,535
-- --- 45 -----------
300 10---------------
---.----- 20,040 20,040
331,740 ---- 161, 825
725 46,440 ------ 1,650
---------- 1,515 ---
---------- 20 ------ ------
----- 7-- 5 ....------ 75
5,515 775, 030 ----. 12,235
----10 ----------------
--- 25 ----------






389,015 4,533,985 _. 1,624,735
4, 377, 860 54, 709, 020 ...... 35,121, 375
7,070 127,125 -- 100
6, 480 67, 831,60 -- 415 3737-----
34,145 ----- 4
------- 160 -------------------
125 23,310 ------ 1,445
--------- 45 -------------------
389,015 4,533,985 --------- 1,624,735
4,377,860 54,709,020 --------- 35,121,375
7,070 121,710 ---- ----

5,649,480 67,831,160 7,415 1 37,374,460


BRITISH FRENCH



Gourdes Gourdes
-------- 35
14,045 ..... ....
--------- 4,850
------ 275

..".-...-- 40
1,725 17,620
9,600 -.--.--..--


30, 545
13, 925



36, 00
36,900


55
32,645
215
3, 754, 520
4,430
45
10

6,350
25
----- ---- -


--- -. -- -25

.. 10
.- .--- -- 3,310
---- 160
18,365
45
556,335 56,940
89,445 55


GERMAN




Gourdes


3,515

540


20,875



15
624, 750



....3, 530
------- ---

-----------


-----------


206,765
89,015
38,600


NORWE- DUTCH
GIAN



Gourdes Gourdes
55

5
--------- 5

970 50
S 128,040
------ --- 4,335
116,495
.--.----- 67,365
75
S 400,270
S1,579,355
----------- ------------


125

----------
-----------


----------
161,500
4, 935
1,515
-----------

764,280
10


--------.--- ---- ----
ll- 3, 625
...-------- -- ---v ----..
2,478, 225
3,485,935 19,369,385
- - - - - - -


758,015 3,900200 1,08, ,0,230 3,437, 030 25,109, 945 104, 715 1, 650, 630


ALL
DANISH OTER
OTHER



Gourdes Gourdes
------- -----------
1,095 .

-----------
-- ------ ---------8 -
........ .. .-750
------... 50,610

1440-------- ---------


















-------:1:: ------
---...- .. .300
--------- -----------
-...-- -. -- --- ------


------ ----- ------85

- - -------------

-------- -----------





90,180 ------


TOTAL VALUE OF
MERCHANDISE



Gourdes %
95 -..
15,205 0.02
12,005 .02
370 ....
59,485 .08
130 ....
23,940 .03
209,125 .28
5,015 ..01
317,415 .43
776,355 1.06
295-
4,426,140 6.02
2,239,995 3.05
45 ---
310 ----.
20, 040 .03
331,740 .45
47,165 .07
1,515 ..----
20 ---.-
75 ----
780, 545 1. 06
10 --...-
25 ---
17,125 .02
10 -----
34,145 .05
160 ---
23,435 .03
45 -
4,923, 000 6.70
59, 086, 880 80. 41
128,780 .18

73,480, 640 100.00


~I ---i : 1


I


-----li-l----- -----" ---3








TABLE NO. 12

VALUE OF EXPORTS, BY REGISTRY OF CARRYING VESSELS

FISCAL YEAR 1923-24


HAITIAN

--I

Gourdes
Bahama Islands ......................... 5, 670
Barbados.................................... --
Belgium............-............................
Canada ................................. ........
Canal Zone-.........--.. ..- ............. -....-..
Colombia....-.....-.................. ..........
Cuba........-....... ..........................
Curacao..........-..-.....................--- ------
Denmark-............................... ....... -
Dominican Republic.....-......... .............-
France...........-- ...-...-....-...------------ -.- -
Germany................................. -. ..-....
Italy-............................................
Jamaica................... ..-- .- --........
Japan...........-- ........................-- ....-
Martinique.........-............................-
Netherlands...................... ....- .. ..... -
Norway..........-..................-- -..........
Porto Rico......---.....-....-..-........ ..........
Spain.-..............--......... ...............
Sweden...............-.....-... ..- .... ..........
Switzerland.......... __.... ....... ..........
United Kingdom ....-.........- ....... .........
United States........-................ .........

TOTAL............................. 5,670


AMERICAN


Gourdes


1,476, 335
165, 020
23,945
2,300
63,645

686, 945

11, 498, 545
84,385
849,620
6,900
25
1,000
118, 290
126, 950
...... i-----
117, 485
13, 125

467, 950
4, 815, 670


BRITISH


Gourdes
8,575
253, 475
120, 970



100
180
155,995
--------------
9,827, 960
2, 985
26,855



16,190
--------------
.........-...-


FRENCH


Gourdes


105,055
-----ii-------


16, 180


1,000
12,110,695
2, 750
8, 950





27, 875


988,010 16,110
.............. 200


20,518,185 11,401,295 12,288,815


GERMAN NORWE-
IGIAN


Gourdes


88,640





1,978, 765

15, 040
2,815,055
26,190



32,545
------------
------------


Gourdes


Gourdes


755, 875
90, 580


24, 325
3,280
1,408,120
225
13, 221, 455
331, 065
479, 195
----------
755

957, 715
8,515
--------------


DANISH


Gourdes




--. ......
----...-I


5, 765

160, 365
----------
----------
...-......
----------.
----------
----------
----------
---------


ALL
OTHER


Gourdes


-------V-



78, 235


35,.35
12, 555
26,600
77,000





16, 00oo


TOTAL VALUE OF
MERCHANDISE


Gourdes
14, 245
253, 475
2, 546, 875
255, 600
23, 945
2,300
182, 485
3,460
4, 235, 590
37,160
46, 849, 615
3,263,440
, 467,810
6,900
830
1,000
1,124,740
135, 465
44, 535
117 4I85


Per cent
0.02
.36
3.59
.36
.03

26
5. 98
.05
66. 10
4.60
2.07
.01


1.59
.19
.06
17


------------ I ----- :I: --- -- --I --
------ ------..- -- ---- 13,125 .02
-- --- :41, 780 -------.-------- 41,780 .06
1,420,545 ........ 720,880 ..-- .. 3,613,495 5.10
S 75,880 1,754,505 .....----.. ------ .6,646, 255 9.38

6,376,780 75,880 19,801,870 166,130 246,985 70,881,610 100.00












TABLE NO. 13

VALUE OF IMPORTS, BY MONTHS AND PORTS OF ENTRY

FISCAL YEAR 1923-24, COMPARED WITH 1922-23


Aquin.-..............
Belladkre....--.... ---
Cape Haitian... -..
Cayes....-...............
Fort Libert6--....-....
Gonaives ........-- ...
Glore-------.... -. ...--
Jacmel-.......---- -.
J6r6mie ...---------------
Miragoane........... ---.
Ouanaminthe...----------
Petit Goave...----------.
Port an Prince--...-- ...-
Port de Paix...........
Saint Marc..............-

TOTAL, 1923-24 .....
TOTAL, 1922-23 -.....
Increase, 1923-24..........
Decrease, 1923-24 .........


OCTO- N
VEM-
BER BEE
HER


Gourdes Gourdes
19,830 34,415
85 200
910, 585 826,200
1,015,235 1,177,345
110 160
499,360 429,100
85 1,805
691,915 854,330
145,905 169,155
91,825 156,025
37,850 65, 540
166,315 142,615
4, 703, 745 4,694,255
183,450 134,070
333,930 249,770

8,806, 205 8,934,985
6,817, 535 6, 292, 705
1, 988, 670 2,642,280

-.-I........


DE- JANU-
CEM- AY
BER


Gourdes Gourdes
35,035 34,360
160 165
906, 68 1,075,085
10, 0 435 594, 725
15 100
355,945 404,665
5 11,140
524,89 426, 020
211,255 113,465
134,130 72,440
68,085 44,920
238,880 133,035
3,983, 680 3,030, 65
239, 285 229,990
353,405 257,480

8, 131,885 6, 428, 255
5,756,245 4,577, 595
2,375,64 1,850, 660


FEBRU-
ARY


Gourdes
14, 265
8C
487, 50,
321, 22,
76
239, 005
325
252, OOC
69, 635
40, 705
48, 625
75, 520
2,303, 62(
112,66C
204,895

4,170, 135
5,649,505

1, 479, 376


MARCH APRIL



Gourdes Gourdes
36,940 32,325
120 111
510,980 461,780
412,730 563,990
..------- 145
261,775 279,176
940 16,025
293,405 389,750
69,180 133, 535
41,650 71,36C
33,520 315
127,865 197,475
3,103, 380 2,464,215
105,490 149, 710
318,815 239, 740

5,346,790 4,999, 650
5,980,220 7,077,620

633, 430 2,077, 970


MAY



Gourdes
32, 630
210
539, 670
720, 620
30
190,640
21,865
204,495
131,725
71,890
59, 580
113,200
3,159, 335
119, 730
158,660

5, 524,280
5,710,800

186, 520


JUNE


Gourdes
575
285
475, 625
762, 54
30
160,370
28,850
185,870
120. 760
40,130
66,445
98,37C
2,874, 005
82,470
158, 995


JULY


AUGUST


1923-24


1922-23 CRETE
CREASE


I -1--- --1


Gourdes
19, 610
520
316,840
486,260
210
111,890
8,055
117,825
31,545
52,495
60,520
70,840
2,565,510
59,360
148, 365


Gourdes
12,535
85
361,225
584,245
10
181,350
7,710
189, 170
80,575
81, 775
43, 016
123, 32C
2,829,165
138,160
490, 270


Gourdes
17,290
60
728,165
795, 435

173,585
2,305
403,610
85, 985
76, 065
17, 130
141,560
4,186, 875
100,620
182, 000


Gourdes
289, 810
2,065
7,630,340
8,494,785
880
3,286,855
99, 110
4,533,280
1,362, 720
930,490
545,540
1,648, 995
39,904,450
1,654,995
3,096,325


Gourdes
46,005
605
7,600,360
6,447,030
1,085
3,416,765
57,915
4,465,095
1,177,630
1,029,310
507, 940
1,465,705
40, 611,930
1,548,620
2,413, 820


Gourdes
243, 80
1,46(
29, 98(
2,047, 751

41, 195
68,181
185, 09(

37, 60(
183,29(

106, 371
682, 50,


5,055, 3204,049,84 5,122, 606,910,685 3,480, 40 .....
1,824,66 4,465, 83 654, 60,982, 497 ....... 70789,815 .
230, 655----- ... --------...... 2, 690, 825....... 3,627, 240
-----... 415, 98 531,995 71,811 ....... ...........


DE-
CREASE


Gourdes



205
129,910


98,820







936,415


- - - -I- - -







FOREIGN COMMERCE BY MONTHS AND BY PORTS

Experience has proved that commerce in Haiti is not evenly
distributed over each month of the fiscal year, but evidences a
rather well defined periodicity, For imports, the months from
October to January, inclusive; show special activity, the explana-
tion being that merchandise is imported in anticipation of purchas-
ing power which will be-in the hands of the peasants following the
marketing of the coffee crop. 'The year ending September 30, 1924,
was in conformity with the general rule, trade being very active in
the first three months and also in the final month, namely, September.
As stated previously, there was some overstocking of merchandise
in the last few months of 1923 as borne out by the statistics of
imports for those months. Therefore, there was more than a normal
decline in imports, with a consequent reduction of surplus stocks,
until the month of September showed renewed activity in anticipa-
tion of unusually favorable prospects for the coffee season of 1924-25.
Details of the import commerce of Haiti by months and by ports are
shown in Table No. 13.
Export commerce was even more subject to seasonal fluctuations,
as demonstrated in Table No. 14. Activity ordinarily reaches its
height from November to February, inclusive. During the fiscal
year just closed, March had the highest value of exports for any
month of the year. From that date, however, exportation had
more than its customary rapid decline until in August the total
value was only Gds. 1,442,000, as compared with Gds. 10,754,000
in March. Probably the true explanation of the unusual monthly
fluctuations in export values exhibited in 1923-24 is the increasing
importance of cotton as an export commodity, since this product is
ordinarily handled somewhat later than the coffee crop. Accord-
ingly it may be expected that if cotton and sugar continue to
increase their relative importance as compared with coffee, seasonal
fluctuations will be somewhat diminished, and also the active months
of the export year will tend to continue somewhat later than for-
merly.
COMMODITIES IMPORTED
Although total values of imports and exports are of significance
in analyzing the commerce of a country, it is the values and quanti-
ties of specific commodities which are of first importance to indi-
vidual importers and exporters. For this reason there have been
prepared tables which trace the history of each of the important
imports and exports of Haiti since the inauguration of the receiver-
ship. The figures for the principal classes of imports are presented
in Tables No. 15 and No. 16.










TABLE NO. 14

VALUE OF EXPORTS, BY MONTHS AND PORTS OF SHIPMENT

FISCAL YEAR 1923-24 COMPARED WITH 1922-23


OCTO- NOVEM-
BER BER


Gourdes Gourdes
Aquin ........----- 40,765 152,845
BelladEre .------------........ -------
Cape Haitian --------- 271,735 1,125,956
Cayes.--------------- 579,695 1,059,075
Fort Liberte .........-------
Glore--..------------- 365 2,755
Gonaives....------..........---159,995 681,485
Jacmel.....------------ 604,930 1,010,765
JOrrmie.-------------- 27,050 249,735
Miragoan..--.....----- 202,210 300,150
Ouanaminthe......--------- 1,250 785
Petit Goave.......---- 764,1901,081,105
Port au Prince...------ 3,000, 455 1,22, 255
Port de Paix ------... 187, 240 552,62.5
Saint Marc....--......-- 147,845 257,000

TOTAL 1923-24 .....5,987,725 700, 53(
TOTAL 1922-23 .. ,597, 020 7,333,885
Increase.....-------- 1,390,705 366, 645
Decrease......................


DECEM- JANUARY
DERR I


Gourdes
186, 970
---------
940,630
931,110
---------
80
817, 780
1,152,910
216,110
377,935
1,455
1,397,180
1,733,230
734, 615
267,640


Gourdes
2C6, 785

921, 925
1,037,230

780
838, 955
1,286,005
385,195
179,410
750
1,153,790
1,519.420
623,145
170,115


8, 757, 6458, 383, 505
10, 584, 640 7, 260, 270
------ 1: 123 235
1,826, 99........---


FEBRU- MARC
ARY


Gourdes
143, 410
---------
938, 210
761,700
...------
545
893, 555
1,502,445
252,265
271,530
160
1,042,090
1, 900, 730
410,755
891,405


Gourdes
342,490
---------
561, 650
1,347,700
----------
1,380
1,276,015
1,095, 580
113,525
150,465
1,210
1,011, 295
2,783,035
397,920
1,672,350


APRIL MIAY


Gourdes
163, 320

494, 860
653,910

2,260
96, 390
585, 409
175, 415
53,070
1,725
629, 730
1,704, 640
353, 685
1,053, 335


9,008, 800 10, 754, 615 6, 567,830
10, 463, 510 10, 801, 150 746,810

1, 454, 710 46, 535 F178,980


Gourdes
90,455

361, 215
385,515

2, 230
591,880
585,370
224,265
69,575
1,385
557,860
1,321,750
131,500
911,590


JUNE


Gourdes
111,705

151, 675
246,260

2,915
235, 49
293,525
72,675
11,735
1,355
203, 865
915,005
230, 275
722, 91


Gourdes
17,865

275, 910
35,360

1,750
45, 725
119,135
70,655
18,700
1,705
30, 315
506, 555
87, 780
289,770


AUGU SEPTEM-
AUousT IE "


Gourdes Gourdes
--------- .-------
--------- ---------
183,225 726, 305
14.345 197,430
-------- --------
2,010 640
8,555 2C2, 875
59,890 130,410
133,575 383,040
29,840 49,995
1,090 1,150
.------.... 79,205
648,735 204,265
37,105 280,02C
324, 560 87, 455


5,234, 590 3,199, 39511,501, 225 1,442,960 2,342,790
4,540,185 4, 412, 7452,549, 000 1,467, 590 2,198, 255
694,405 3--------- -...--- .----.. 144,535
. ------ 1,213. 3501,047,775 24, 630 .....
I~ i Ii


1923-24 1922-23


Govrdes Gourdes
1,516,610 1,214,755
------ .- 235
6,953, 290 8,360, 835
7,249,335 6,485,915
-- --. 302,505
17,740 22,255
6,448,700 5,860,960
8,426,455 9,172,710
2,303,505 1,604,425
1,714,615 1,993,345
14,020 5, 350
7,950,625 9,421,125
17, 464, 075 18,609,045
4,02, 665 3, 464, 500
6,795, 975 6,437, 100

70, 881,6101 --------
........ 72, 955,060

I
2, 073, 450 -.


IN-
CREASE


Gourdes
301,855


763,420


587,740

699,080

8, 670


562, 165
358,875



3, 281, 805


DE-
CREASE


Gourdes

235
1,407,545

302, 505
4,515

746,255

278,730

1, 470, 500
1,144,970





5, 355, 255




















Cement---...... -........... .............
Chemical and pharmaceutical products ..----
Fibers, vegetable, and manufactures of ....----
Foodstuffs:
Fish----.... --.--- ...
Wheat flour -----...---.---... --------..
Meats... --.... ...............
Rice...-.....-..--..... ...............
All other--..----..--- -----. ----
Iron, steel, and manufactures of ...- ---------.
Leather-....-............ -- ..-.. ...........
Lumber --...-...-..-.... ...............
Liquors and beverages.....---- ..............
Oils, mineral:
Gasoline....-..-..-.. ....................
Kerosene ...-. ...........................
All other-----....--.-------.-------.-----
Soap--....................------..-..
Textiles......... .... -...........-.......
Tobacco-..........-- ....-- ------ ---
All other.......... ....................

TOTAL.....------...................------


TABLE NO. 15

VALUE OF IMPORTS, BY COMMODITIES

FISCAL YEARS 1916-17 TO 1923-24


1916-17 1917-18 1918-19 1919-20 1020-21 1921-22 1922-23 1923-21 TOTAL


Gourdes
233.825
444,800
1,060,390

2,501,915
4,217,865
1,055,185
341,275
4,588,545
605, 825
544,020
759,205
838,070

137, 435
718,180
21, 440
2,471,315
13, 322,695
. i45, 945
8,021,900


Gourdes
356,335
267, 810
2, 489,080

1,794, 440
899, 140
1,492,390
354,950
3,930,730
4,224, 060
796,335
1,029,800
711,920

192, 460
1,046, 715
175,625
4,634,180
15,646, 850
1, 279, 120
9,581,525


Gourdes
412,730
535, 315
2,311,885

2,287,290
13,543,870
959,260
6,191.700
6, 840, 915
3,656,140
474,880
930. 310
646, 065

341,560
1,416, 795
231,220
4,198, 900
23,949,075
1,909,420
14, 750,710


Gourdes
749, 165
1,183, 830
4,162, 480

3,236,650
25, 452, 250
1,230,870
1,340,580
11,775, 850
4,787,525
1,450,880
1,708,285
2,525,535

692, 395
1,303.340
277, 145
4,864,620
45, 100,185
2,685,450
22, 415,020


Gourdes
516,725
789,845
549,400

2,083,160
9, 243,390
909, 360
449, 745
5, 586, 745
4,026, 823
633, 860
846,155
1, 427, 010

408,495
1,058, 450
170, 440
3,077,650
10,813,065
40.305
17,155, 400


Gourdes
203,505
775, 110
1, 472, 715

2, 910,150
7,799,585
1,160,460
676, 990
6, 7C0, 770
2,139,475
01, 550
909, 365
1,255,080

442, 255
970,395
165,725
3,195,070
16, 878, 230
1,765,430
11,649,495


Gourdes Gourdes
403,675 314,755
765,115 808,170
2,193,585 1,457, 125

2,588, 225 2,029,515
11,253,000 14,652,430
S1,298,145 1 11317, 350
969,835 1,320,185
6, 482, 060 4, 345, 220
2,676,445 2,775,285
S :: I 618,515
;, *" :,, 1,261, 349
1,251,195 1,325,700

700, 765 692,605
783,315 852, 280
223,700 237,720
2,971,060 2,787,520
22,695,455 20, 985,675
1,586,585 1,407,290
9,851,455 14,291,960


43,030,430 50,903,465 85,588.040 136,992,053 59,786,025 61,751,355 70,789,815 73,480,640


Gourdes
3. 270, 715
5,569,995
15, 696, 660

19, 431, 345
87,061,530
9,423,020
11, C45,260
50, 250, 835
24, 891,580
5,878,060
8,783,240
9, 980, 575 t

3,607,970
8, 149, 470
1, 503,015
23, 200, 315
169, 391, 230
11, 819, 545
107, 767, 465

582,321.825











TABLE NO. 16

QUANTITY OF IMPORTS. BY COMMODITIES

FISCAL YEARS 1916-17 TO 1923-24


Cement............ ............
Foodstuffs:
Fish .................... .
Wheat flour.......-...........
M eats........ ....... .....
Rice ---......................
Lumber ....-----...-.............
Liquors and beverages-----.......
Oils, mineral:
Gasoline--------------........
Kerosene------...............
Soap.--...........
Textiles......-....------ .........
Tobacco--....-...- .............


UNIT


Kilo -.--...

Kilo----
Kilo.-----
Kilo....-..
Kilo-...---.
Cubicmeter.
Liter-----..-
Liter----....
Liter....--
Kilo---- .
Meter.---
Kilo...--


1916-17


2,138, 500
2, 653,324
5,917, 580
430, 809
450, 136
7,098. 02
752,756
156,030
3,091,807
2,802,800
23,015,802
544,151


1917-18


4, 902, 545
2,317, 790
1,058,899
453,290
297,283
6, 890
552,975
321,127
3, 401,486
3,004,456
18,727,686
452,098


1918-19 1919-20


2,414,364

1,580,695
15, 284, 421
582, 874
1,121,984
6, 714. 02
400,796
441,720
2,639,242
2, 726,266
23, 993, 601
524, 650


5,441,068
2, 231, 683
27, 221, 200
550, 837
825,284
8, 785.07
1,065,022
1,200,971
2,949, 602
3,256,239
32, 430, 919
961, 364


1920-21


2, 697, 228

2,049, 719
12, 288,419
482,909
684, 033
4,362.05
660,138

617, 767
2, 391, 708
2,362,139
13,949,047
42,603


1921-22


2,516,977

3,189,173
14,874, 210
714,041
1,263,508
9,114.04
813,806
837,476
3,077,366
2,872,001
26, 674,986
616,009


1922-23


4,870,319

3,508,062
30, 971, 319
879, 974
2, 568,167
14, 764
811,096
1,781, 588
3,338,010
3, 666,687
30,429, 726
682, 336


1923-24


5,006,576

2, 749, 538
41,329,095
895,465
3, 275, 894
14, 277. 23
1,043,330

2,081,498
3,454,020
4,375,339
24,268,858
659, 126


TOTAL


29,987,577
20, 279, 984
148, 945,143
4,990,199
10,486, 289
72,002. 43
6,099,919
7,438,178
24, 343, 241
25,065,927
193,490,635
5,889,627 ,


TABLE NO. 16
QUANTITY OF IMPORTS. BY COMMODITIES
FISCAL Y ARS 1916-17 TO 1923--24


I


I i I I







The first item, cement, is in a general way indicative of construction
activity and shows that in the last two years construction has pro-
ceeded at a rapid rate. It is also evident that the price of cement has
considerably declined since 1916-17 and is about half that of 1919-20.
The next item which shows consistent growth in value is chemical
and pharmaceutical products. On the contrary, there is no definite
trend in the value of imports of vegetable fibers and manufactures
of such fibers.
In no place is the increasing prosperity of the Haitian population so
well demonstrated as in the foodstuffs schedules. In practically all
of the items substantial increases have occurred during the eight-
year period in the quantity of foodstuffs which have been purchased
abroad. Pessimists indeed might argue that increasing purchases of
foodstuffs merely represent agricultural depression in Haiti, neces-
sitating the importation of food from abroad. Such apostles of
despair apparently forget that imported foodstuffs must be paid for,
and the very fact of their importation in constantly larger quantities
evidences an increasing capacity to pay. The only possibility of
demonstrating agricultural depression with the consequent necessity
of increasing importations of foodstuffs would be to show that foreign
purchases of other commodities, such as the comforts and luxuries
of life, were on a declining scale. But exactly the opposite is the case,
as the importation not only of foodstuffs but all commodities has
shown a definitely upward tendency thus unmistakably indicating
expanding purchasing power with a concomitant increase in the well-
being of the population.
The foregoing principles are most clearly indicated in the imports of
wheat flour, meats, and rice. There is a substantial difference
between the 5,900,000 kilos of wheat flour imported in 1916-17 and
the 41,300,000 kilos imported in 1923-24. Unquestionably the
population of Haiti is developing a taste for wheat bread in place of
beans, corn, bananas, and sweet potatoes, which formerly constituted
the principal diet of the people. It is equally certain that such
considerable quantities of wheat flour could not have been purchased
unless the average wealth of the people had also considerably
expanded. Per capital consumption of meat is by many sociologists
regarded as one of the reliable indices of the standard of living of a
people. Meat is recognized as an expensive diet, and meat consump-
tion is roughly comparable with the trend in the standard of living.
Accordingly, the increase in meat importation of over 100 per cent
from 1916 to 1924 is more than usually significant.
SFor iron and steel and their manufactures there has been a slow
increase in values over the past three years. The tonnage of imports
of iron and steel can not be given, but as the price of these products
has moderately declined it is certain that a much larger quantity is







now being received than in previous years. Imports of lumber are
as significant as those of cement in indicating building activity.
Consequently it is gratifying to note that over the eight-year period
importation of lumber has increased by more than 100 per cent. As
building activity is also an excellent gauge of prosperity the increased
lumber trade is of special importance. In the category of comforts
and luxuries should certainly be placed importations of liquors and
beverages. It is well known that the production of alcoholic liquors
in Haiti is large, and consequently it may be expected that imported
liquors would evidence the satisfaction of special tastes, and increas-
ing imports of such products would clearly evidence expanding
purchasing power. The volume of imported liquors and beverages
has increased from the first year of the eight-year period to the last
by almost 50 per cent.
Undoubtedly the most striking increase in the import schedules
was that of gasoline, where imports have expanded from 150,000
liters in 1916-17 to 2,081,000 liters in 1923-24. Such a record of
course indicates the progress in supplying the Republic with motor
transportation. Another commodity which may be classified either
as a necessity or a comfort is soap, but certainly it may be stated with
confidence that the increasing use of soap is an evidence of advancing
civilization. Accordingly satisfaction may be taken in the imports of
4,375,000 kilos of soap in 1923-24 as against 2,802,000 kilos in 1916-17.
There have been wide fluctuations in both the quantity and the value
of textiles imported from year to year. The low point in value was
1916-17 with Gds. 13,322,000, and the high point was 1919-20 with
Gds. 45,100,000. Quantities have ranged from a low of 13,949,000
lineal meters in 1920-21 to a high of 32,430,000 meters in 1919-20.
On the whole there has been a tendency for quantities of imported
textiles to increase, and this is merely another evidence in showing the
improvement in standards of living.
Fluctuations in the volume of tobacco imported have not been
violent though price changes have been considerable. On the whole
there has been a tendency toward expansion in volume. The large
number of miscellaneous articles which the country requires has also
shown a definite upward trend. Therefore a review of Haitian
imports over the eight-year period can only be regarded as encourag-
ing, and additional improvement of a substantial character may be
expected in the future in the absence of wars or other unforeseen
circumstances.
COMMODITIES EXPORTED

One of the industries well adapted to Haiti, as it requires no par-
ticular capital nor unusual technical training, is that of bee culture.
Nevertheless, instead of showing increasing importance, exports of







honey and of beeswax have shown a rapid decline, and the volume
exported in 1923-24 was the smallest for any year of the eight-year
period. Instead of exports of honey which reached a value of Gds.
1,313,000 in 1918-19, the value in 1923-24 was only Gds. 148,000.
It is believed that proper attention might restore the honey industry
to its former importance.
Another export industry- which has been particularly depressed is
that of cacao. However,-in this case the decline in value has far
outrun the decline in quantity, and consequently depression can be
imputed to world depression in the cacao industry. Nevertheless,
it is disappointing to compare .the value of cacao exports of Gds.
696,000 in 1923-24 with the value of Gds. 3,801,000 in 1918-19
and with Gds. 2,893,000 in the-first year of American intervention.
Yet until the world price of cacao has substantially advanced there is
little possibility of increased activity in the Haitian cacao trade,
as this trade constitutes but a negligible factor in the cacao situation,
and probably cacao can not be grown as advantageously in Haiti as
in other producing countries.
Throughout the period under review coffee has contributed approxi-
mately 70 per cent of the total value of Haitian exports. And this
proportion gives no indication of declining during the later years of
the period. These facts in themselves are sufficient to indicate the
urgency of diversifying Haitian exports, as an unsatisfactory coffee
crop or an unsatisfactory price for coffee has at present a dominating
influence on the entire economic situation. Well balanced economy
requires that a country should not be dependent upon one industry,
so that disaster to that industry can demoralize its entire commercial
life. On the whole, the volume of coffee exported has remained
reasonably constant, but there have been wide fluctuations in the
price. The average of coffee exports over the eight-year period was
approximately 30,000,000 kilos, reaching a maximum of 48,889,000
kilos in 1918-19, and a minimum of 21,617,000 kilos in 1917-18.
The latter figure is explained by the scarcity of shipping in that year.
For 1923-24 coffee exports totaled 29,402,000 kilos or was, accord-
ingly, practically a normal crop in spite of many statements to the
effect that the crop was seriously deficient. Moreover, the price
per kilo in 1923-24 was considerably above the average, being Gds.
1.78 as against the average of Gds. 1.58. This fact is also somewhat
disconcerting to those who have complained of especially low prices
for coffee in the fiscal year just ended.
43015-25t----3
























Beeswax .-..-- ...............-.............-
Cacao.......................................
Coffee-............-........... ..-- ...........
Cotton, raw..........----..............------------
Cottonseed....--... .---...-----.-----..... ---
Honey -- -----------
Lignum-vite-----...........-.....---- -------
Logwood ....... ..... ...... .......
Logwood extract ..-............. ..-..........
Skins...................... ...............
Sugar..-----. -----------------------------
Turtle shells.------ ..-----.......-------------
All other exports ..--...-.......--- ..--------
TOTAL....................................


TABLE NO. 17

VALUE OF EXPORTS, BY COMMODITIES

FISCAL YEARS 1916-17 TO 1923-24


1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24 TOTAL


Gourdes Gourdes
117,515 54,905
2,893,135 2,656,400
30,043,810 21,617,905
1,803,275 3,479,205
423,225 136,600
965,165 879,165
621,320 203,985
3,820,695 2,001,390
775,315 ....... ... ..
1,625,520 1, :-
--325
8,445 3,440
1,567,010 6,809,550


Gourdes
88,175
3,801,090
96,813,545
9,370,550
448,895
1,313,135
386, 410
3,758,550
62,865
2,736,440
2,560,140
109,565
2,361,735


Gourdes
25,155
3,542,450
65, 156, 410
11,544,840
674,685
663, 685
630,845
16,824, 060
131,230
1,863,000
4, 507,050
145,155
2,396,075


Gourdes
14,225
741,530
21,365,125
1,781,535
460,025
149,315
340,520
4,320,700

413,710
2,317,365
39,140
1,008,855


Gourdes
4,885
1,370,620
37,436,560
7,073, 035
584,860
310,380
131,285
2,266,780
267,985
325,625
2,687,375
66,550
1,035,110


Gourdes
2,435
1,326,740
54,321,045
9,140, 510
985,035
225,985
438,310
2,493,310
389,730
370,410
2,418,395
50, 595
792, 560


Gourdes
4,405
696,765
51,808,880
10,343,140
1,012,900
148,275
90,180
1, 675, 330
528,020
513, 355
3,102, 060
134,520
823,780


44,664,430 38,717,650 123,811,095 108,104,640 32,952,045 53,561,050 72,955,060 70,881,610


Gourdes
311,700
17,028,730
378,563,280
54,536,090
4,726,225
4,655,105
2,842,855
37,160,815
2,155,145
8,722,840
17,592,710
557, 410
16,794,675 l'
545,647,580
545, 647, 580


i ''





29

It is in the schedule of raw cotton and cottonseed, that one of the
best showings for exports is made. As against exports of raw cotton
of 1,332,000 kilos in 1916-17 there were 3,323,000 kilos exported in
1923-24, an increase of considerably over 100 per cent. An even
greater increase occurred in the value of the products, this being Gds.
1,803,000 in 1916-17 as against Gds. 10,343,000 in 1923-24. A
similarly favorable showing:applies to exports of cottonseed, in spite
of the fact that local utilization of cottonseed for the preparation of
lard substitutes has materially increased. For the year 1923-24 the
tonnage of raw cotton exported was almost identical with that of the
Previous year, but the value increased by Gds. 1,200,000. There is
little question but that exports of raw cotton may be expected to
increase in the future, provided that .various cotton pests can be kept
under control. The physical and climatic conditions of Haiti appear
to be well adapted to cotton culture, and the yields per hectare com-
pare very favorably with those of the best cotton producing districts
of the world.
Another industry to show rapid decline in importance was that of
lignum-vitam. As against exports of 7,642,000 kilos in 1916-17 with
a value of Gds. 621,000, the corresponding figures for 1923-24 were
S2,254,000 kilos with a value of Gds. 90,000. As the supplies of lig-
Snum-vite are gradually being depleted without any attempt at
.reforestation it must be expected that further decline in the impor-
tance of this industry will occur. Similar reasoning may also be
applied to the logwood and logwood extract industries, which have in
former times occupied positions of considerable importance in the list
of Haitian exports. The peak in the exportation of logwood was
reached in 1919-20 when a tonnage of 129,666,000 kilos was shipped
having a value of Gds. 16,824,000. With such figures the exports of
21,563,000 kilos in 1923-24 with a value of Gds. 1,675,000 make but
a sorry showing. As a matter of fact, both volume and value in the
fiscal year just closed were by far the smallest in any one of the eight
years under review. Logwood extract showed some activity, but
both the logwood and logwood extract industries are not believed to
be among those with a bright future in Haiti. In the first place,
logwood trees are being cut without corresponding reforestation, and
in the second place it is possible that development in chemical tech-
nique may at any time replace logwood extract by an equally satis-
factory chemical product in the industries in which the natural
product is at present required.











TABLE NO. 18

QUANTITY OF EXPORTS, BY COMMODITIES

FISCAL YEARS 1916-17 TO 1923-24


Beeswax............................. --
Cacao.----..-.. ..........-- ..-------
Cotlee ................................ .....
Cotton, raw........ ......--... ........
Cottonseed........................... ......
Honey .................---.--------..
Lignum-vitae --...... -.... .................
Logwood. ----.... -- ------
Logwood extract.................-.....-...
Skins.------.-----------------.------------
Sugar ...................................
Turtle shells--......--.---..----------------


1916-17


Kilos
29,963
1,905,134
22,705,009
1, 232, 502
1,826,694
862,009
7,632,335
45, 611,461
193,095
348,159
476


1917-18


Kilos
17,164
2,162,691
19,151,342
1, 563, 351
1,156,910
776,216
1,963,455
24, 958, 773

200, 405
236
116


1918-19 1919-20


Kilos Kilos
27,417 7,585
2,395,479 2,178,429
48,889,215 33,429,063
4,406,067 3,287,687
2,622,446 2,874,769
916,926 668,265
2,873,425 5,004,351
37, 884, 038 129,566, 275
135, 859 263, 733
466,027 281,220
4,134, 495 3,437,117
5,971 837


1920-21


Kilos
13.766
1,152,959
22,367,077
1,951,847
3,923,232
435,990
2,710,364
36, 426, 625

121, 524
5,145,136
777


1921-22


Kilos
2,698
2,152,145
28,599,337
4, 193, 575
8,111,376
707,611
2,027,384
29, 350, C04
626,852
103,865
10,826,843
749


1922-23 1923-24


Kilos Kilos
1,500 1,462
2,019,847 1,647,029
35,848,208 29, 402,200
3,361,709 3,323,389
5,826,236 "..- i :-
455,097 ":. ,1
5,210,157 2,254,632
34, 278, 658 21, 563,005
1,084,471 778,777
135,632 155,754
4,656,967 6,242,781
1,274 1,972


TOTAL


Kilos
101,555
15, 613, 713
240,391,451
23, 320, 127
32,183, 990
5,130,162
29, 676,103
359,639, 439
3, 082,787
1,812,586
34, 543, 575
12, 172
MO
------


---


I


i I


_ j I-`-


--







During the war years there was an active demand for skins at
high prices, with the result that exportation of skins was very heavy
in that period. Since the close of the war the leather industry has
been depressed to a notable degree, and exports of skins from Haiti
have suffered accordingly. However, there has been gradual im-
provement in both quantities.and value during each of the last three
years and it is hoped that further progress may occur in the future.
One of the most hopeful aspects.of the export situation is in con-
nection with sugar. As compared with no shipment of this product
in 1916-17, there were exported in 1923-24, 6,243,000 kilos with a
value of Gds. 3,102,000. This was with one exception the largest
quantity of sugar, which Haiti has ever shipped, though in the
abnormal year 1919-20 a quantity only about one-half as great was
sold for a considerably higher price than that obtained for the 1923-24
shipments. All of the information at hand indicates that the sugar
industry is rapidly becoming established upon a solid basis in Haiti,
and bids fair ultimately to rival cotton in importance.
For the period as a whole an analysis of the export statistics should
result in neither undue gratification nor special discouragement.
The last two years of the period have been naturally more favorable
than the years 1920-21 and 1921-22, and they have also far exceeded
in export activity the first two years of the period. Furthermore,
there has been the consistent development of two important staple
industries, sugar and cotton, as contrasted with the decline of what
must be regarded as less important industries from the point of view
of world commerce, namely, honey, cacao and logwood. If further
development takes place in sugar and cotton and if additional staple
industries are developed, so as to minimize the present dangerous
predominance of coffee, Haiti can face with confidence its future as
a competitor in the export markets of the world.
As in former years, the details for all imports and exports, showing
countries of origin for imports and countries of destination for ex-
ports, are presented, and such details are found in Schedules No. 1
and No. 2. However, it has been thought desirable to work out
some additional statistics in connection with exports. This is prac-
ticable, as by far the major part of all Haitian exports are confined
within a narrow range of commodities. Table No. 19 shows the
five principal exports, both as to quantity and as to value, accord-
ing to the port of embarkation. It develops that Port au Prince is
the principal point of exit for coffee, that Petit Goave is second in
importance, Jacmel third, Cayes fourth, Cape Haitian fifth, Gonaives
sixth, and Port de Paix seventh. For cotton St. Marc stands first
with Port au Prince second, Gonaives third, and Jacmel fourth,
whereas the other ports are of minor importance. St. Marc is also
first in its exports of logwood, its trade in this product being three






times as large as its nearest competitor. Second in importance is
Miragoane; Port de Paix is third and Aquin fourth. Port au Prince
absolutely monopolizes the exportation of sugar owing to the situa-
tion at that point of the only sugar producing company which at-
tempts to utilize the export market. For cacao Jer6mie is the first
port in importance, followed by Port de Paix, Port au Prince, and
Cape Haitian.
In order to obtain a clearer perspective of the relative importance
of Haitian exports the percentages which each of the important com-
modities bore to total exports for each year of the eight-year period
under review have been computed. These statistics are presented in
Table No. 20. As stated in foregoing paragraphs, the significant
feature is the dominating position of coffee, with an average of ap-
proximately 70 per cent of the value of total exports. The other
obvious phenomena are the declining importance of the logwood
and cacao industries and the ascending percentages which cotton
and sugar constitute of total exports. The relative insignificance of
all products aside from the five described in detail is merely another
indication of the need for greater diversity in the export products
of Haiti.
Another instructive group of statistics shows the seasonal move-
ments of the principal exports. Table No. 21 clearly demonstrates
that the bulk of the coffee moves in the first half of the fiscal year,
that February, March, April, May, and June are the important
months in the exportation of cotton, that the logwood trade is
reasonably evenly distributed throughout the year, and that the same
is true in the case of cacao. No statement can be made for sugar as
this product is either warehoused locally or exported in accordance
with the ideas of the management of the sugar company regarding
expected prices.




















Aquin.................-...........
Cape Haitian.....................
Cayes.-....-..........--..........
Gonaives.------------------------
Jacmel.........................--
Jerfmie--..-......-........--- -.-
Miragoane..-..-....-- ......-------
Ouanaminthe.....................
Petit Goave........-...-.........
Port au Prince -..................
Port de Paix......................
Saint Marc-..--...................

TOTAL, 1923-24..............
TOTAL, 1922-23..............
Increase, 1923-24..................
Decrease, 1923-24..................


TABLE 14N. i6

QUANTITY AND VALUE OF FIVE PRINCIPAL EXPORTS. BY PORTS

FISCAL YEAR 1923-24, COMPARED WITH FISCAL YEAR 1922-23


COFFEE COTTON LOQWOOD SUGAR, RAW CACAO, CRUDE


Kilos Gourdes Kilos Gourdes Kilos Gourdes Kilos Gourdes Kilos Gourdes
805 305- -


580,697
3, 234, 928
3,907,256
2, 645,395
4, 181, 713
988,001
793, 867
97
4, 530, 177
6, 186,839
1,939, 941
413, 289

29,402,200
35,848,208

6, 446, 008


1,016, 790
5, 744, 855
6, 895,860
4, 701, 360
7, 279, 270
1, 842, 055
1,383,925
160
7,907,885
10,898,040
3,419,240
719,440

51,808, 880
54,321,045

2, 512,165


88,253
92,383
57, 749
433, 628
279, 113
16,769


762, 391
18,468
1, 574,635

3,323, 389
3,361,709

38, 320


262,040
284, 910
177,690
1,358, 950
889,370
53,195


2, 314, 195
59,350
4,943, 440

10, 343,140
9,140,510
1,202,630


2,180,945
1,163, 335
1,357,064
1,644, 122
97, 900
14,979
2, 808,408
14,255

1, 064, 113
2, 696, 821
8,521,063

21, 563,005
34,278, 658

12, 715, 653


156,935
84, 870
98,090
139,945
7,500
1,145
236,405
1,150

91, 580
206, 985
650, 725

1, 675, 330
2,493,310

817, 980


45






6, 242, 736



6,242, 781
4,656, 967
1, 585, 814
----.----------









-------------.


" 3, 102, 010
........... "._..

3, 102,060
2, 418, 395
683, 665
.. .. . -- -


805
215, 021

1, 785
-- --- - -
7 757,736
---- -- -

72, 911
226, 843
371,928

1,647,029
2,019, 847

372, 818


305
85,485

750

335, 050

22,335
72, 895
178,945 W


696,765
1,326, 740

629,975


- -- -- -- --










TABLE NO. 20

PERCENTAGE OF VALUE OF EXPORTS, BY COMMODITIES

FISCAL YEARS 1916-17 TO 1923-24

1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24

Per cent Per cent Per cent Per cent Per cent Per cent Per cent Per cent
Coffee .........-----------------.-----------------------------------------.... 64.00 50.15 76.41 57.97 58.79 69.90 74.46 73.09
Cotton-----------------------...............................-------------------------------------- ------ -------- 4.2 10.98 8. 65 12. 08 7.04 13. 21 12. 53 14.59
Logwood ----.........................--------------------------------------------------------- --------- 8.52 5.08 2.93 14.98 15.03 4.23 3.42 2.36
Sugar, raw -----............---------. ----------------------------------------------------- ------ 2.36 4.73 9.23 5.02 3.32 4.38
Cacao,crude-------...............-- ..- --------------------------------------------------- 678 6.86 3.02 3.25 1.91 2.06 1.13 .98
Allother.............................------------------------------------------- 15.78 26.93 6.63 6.99 8.00 5.58 5.14 460


TABLE NO. 21

QUANTITY AND VALUE OF EXPORTS, BY COMMODITIES AND MONTHS

FISCAL YEAR 1923-24


COFFEE COTTON LOGWOOD SUGAR, RAW CACAO, CRUDE ALL OTHER ALL E-


Kilos Gourdes Kilos Gourdes Kilos Gourdes Kilos Gourdes Kilos Gourdes Gourdes Gourdes
October, 1923 ......... 2,329,646 3,712,895 44,707 104,775 1,282,091 117,860 3,191,922 1,866,560 18,153 8,080 177,555 5,987,725
November.....-....--...... 4,400,537 7,090,660 28,200 54,180 3,533,954 324,880 -...---------- ...------ 183,309 71,330 159,480 7,700,530
December.................. 5,158,196 8,302,775 14.596 32,140 2,514,620 205,445 ...---------..------- -. 191,878 71,700 145, 585 8,757,645
January, 1924 ............ 5,039,677 8,154, 90 13,841 27,025 1,247,807 89,220 ..-............... 97,191 39,560 72, 800 8,383,505
February ........ 4,119,605 7,689,7;0 311,194 1,046,215 156,640 11,200 --- 256,062 107, 835 153, 790 9,008,800
March .......... 3,354,671 6,762,685 996,073 3,016,095 1,688,775 120, 750 950,785 526, 075 136,998 57,045 271,965 10,754,615
April........ ......... 1,814,857 3,579,650 794,733 2,512,695 1,534,074 105,010 --...--..-..--..-...-... 104,515 42, 995 327,480 6,567,830
May --------....... 1,306,577 2,530,855 620,015 2,001,375 1,028,193 68,265 45 50 213,906 95,825 538,220 5, 234,590
June ........-....-....... 544,545 1,041,545 321,978 1,020,680 5,611,153 405,505 820,989 281,300 143,771 68,225 382,140 3,199,395
July --..-.........-.. ..... 328, 869 660,545 89, 756 270, 750 949,202 72,715 ----- 143,094 61,910 435,305 1,501,225
August ..................... 156, 884 335,100 81,100 240,230 769,250 58,930 1,279,040 428,075 112,668 55,620 325, 005 1,442,960
September .................. 848,136 1,947,510 7,196 16,980 1,247,246 95, 550 ----------------- 45,484 16, 640 266,110 2,342, 790
TOTAL................ 29,402,200 51,808,880 3,323,389 10,343,140 21,563,005 1,675,330 6,242,781 3,102,060 1,647,029 696,765 3,255,435 70,881,610






CUSTOMS ADMINISTRATION
Administrative practices underwent a certain amount of revision
during the fiscal year. All of the changes were designed to speed
up the handling of merchandise by the customs service, to simplify
customs formalities and to reduce expenses of operation. For
example, a considerable number of forms and reports were sup-
pressed on the ground that they were either of minor utility or that
they served no useful purpose at all. Other forms were simplified,
and particularly was this the case in connection with the principal
customs return for imports. Because of the present system of
numerous surtaxes, the computation of customs revenues in Haiti
is at best a discouragingly, complicated procedure; consequently,
simplification was particularly necessary. It was also discovered
that there was considerable lack of uniformity in the classification
and assessment of merchandise at the several ports, and a definite
attempt has been made to bring the practices of all ports into con-
formity with one another and with the law. Another change has
been that, so far as possible, all figures for values have been carried
in the national currency of Haiti, whereas in prior years both dollars
and gourdes were employed in computations, with much resulting
-confusion.
The practice had arisen of permitting preferential delivery of
merchandise, more or less as a special favor, with the result that
*customs administration, especially in Port au Prince, could not be
carried on in an orderly fashion. Instead, therefore, of expediting
delivery the practice really caused delay by interfering with the
smooth operation of the service. Preferential delivery has been
abolished, and there has been very definite improvement in the
ability of the customs service to make prompt delivery. To be
sure, cases sometimes arise in which the absence of documents or
the arrival of cargo in a damaged condition or some other unusual
feature results in delayed delivery, but every effort has been made to
meet the legitimate wish of merchants promptly to receive their goods
upon arrival.
STATISTICAL BULLETIN
In the belief that current commercial statistics would be of real
value to business men in Haiti and those in other countries concerned
with Haitian business, the office of the Financial Adviser-General
Receiver decided to present such statistics in the form of a monthly
bulletin instead of merely in the form of an annual report. This
bulletin had such a cordial reception that its publication apparently
met a very real need. At the present time, the foreign commerce of a
given month is available to the public about six weeks after the close
-of that month. It may be possible to reduce this period somewhat,
43915-25t--4






but the time and mechanical labor involved in receiving documents
from the outlying ports and in making up and consolidating the
returns makes it impossible very much to reduce the present period for
publication of customs statistics. By a month to month study of
the foreign commerce of Haiti it is possible for importers and exporters
to formulate definite commercial policies, whereas annual commercial
reports are principally valuable as history and have no relation to
current business operations.
Though the monthly statistical bulletin was created primarily for
the purpose of presenting commercial data, it appeared to be a con-
venient organ of publicity for. financial data as well, with the result
that the receipts and expenditures of the Government, the treasury
position, and the condition of the public debt are also prepared each
month in a form for publication. Finally, the bulletin was extended
in scope so as to include a monthly review of the operations of the
other treaty officials in addition to those of the Financial Adviser-
General Receiver.
TARIFF REVISION
Throughout the period of the receivership defects in the tariff laws
have seriously interfered with efficient customs administration. In
former years it was the opinion of the General Receiver that thorough-
going tariff revision could not be undertaken until internal revenues
had been considerably expanded. This was because the State de-
pends on customs revenues for more than 90 per cent of its income,
and it was not considered judicious to incur the risk of diminution
in customs receipts so long as such possible diminution would result
in the disorganization of all financial arrangements.
During the present fiscal year, however, it was decided that the
task of tariff revision should be initiated, in view of the fact that
plans for the establishment of an internal revenue bureau were
expected to be realized, and because the large amount of time neces-
sitated for a complete revision of the tariff and of customs procedure
would probably present sufficient opportunity to place internal reve-
nues upon a more productive basis before the new tariff could be
placed in actual operation.
Another reason of importance for the inauguration of tariff revision
was because the present tariff is merely an adaptation of a tariff
originally enacted in 1858, and naturally during the interval commer-
cial practices and even the range of commodities themselves have
undergone radical transformation. Customs procedure required by
law is also at present almost as unsatisfactory as the tariff classifica-
tions. Merchants are subjected to unnecessary formalities which
merely interfere with the orderly conduct of business, increase
expense, and have no bearing upon the protection of the interests of






the State. Finally, in view of the pronounced fluctuation in price
levels in the past 65 years, many of the tariff rates are entirely inequi-
table, some being prohibitively high and others ridiculously low.
For a country such as Haiti, in which total imports are of relatively
small volume and the units of importation are also small, and which
is not in close touch with the price controlling centers of the world,
it is almost necessary that the basis of the tariff structure should be
specific duties.
Not only does the adoption of specific rates avoid the necessity of
following market prices, but also takes away or considerably reduces
the incentive of importers to place undervaluations on their mer-
chandise. Furthermore, the method of assessing merchandise for
customs purposes on the basis of quantity is far less susceptible of
administrative difficulties, practically the only real difficulty being
differences of opinion in the classification of merchandise. For it
must be recognized that specific duties should properly be higher
on the more valuable groups of any given class of commodity, thus
offering some incentive for false declaration as to quality of imports.
For example, it is not equitable to assess the same duty per kilo on
coarse and fine textiles, with the result that at some point the line
of demarcation must be drawn between coarse and fine. In the
past the tariff has been based upon trade names for many classes of
merchandise, and there has been endless controversy as to whether
a given item is covered by a given trade name. The new tariff
proposes to avoid such controversies so far as possible by adopting
absolute rather than relative classifications. For example, classifica-
tion of textiles will be so far as possible in accordance with thread
count or weight or some other unit of computation which is suscept-
ible of exact determination and does not rest upon personal opinion.
To be sure, it is necessary in the revised tariff to provide for
specialties, new varieties of merchandise, and for the unusually
valuable classes of merchandise which are regularly imported. For
all of these cases it is necessary to adopt the ad valorem principle,
and accordingly the tariff will contain a certain number of alternative
duties, the specific duty to be employed for ordinary cases and the
ad valorem duty to cover special cases and luxury articles with a
wide range of valuation. This method has been adopted with
success by numerous countries.
At the end of the fiscal year the new tariff classifications had been
completed, and work was in progress on the determination of rates
of duty which will be recommended. After these tentative rates
have been calculated it is proposed to submit the schedules to all
interested parties and to obtain the benefit of suggestions both as
to classifications and as to rates of duty. On the whole it is not
the intention either to increase or to decrease duties. The object







is rather to adjust present inequalities, leaving total revenues from
customs approximately the same as at present. It hardly needs to
be stated that all of the present surtaxes will be eliminated, thus
facilitating the computation of customs duties and the ease of im-
porting merchandise. Moreover, it is the intention to abolish
practically all of the present additional customs charges, as these
charges are necessarily absorbed in the price of merchandise which
is assessed to the ultimate consumer. It logically follows that all
charges should be included in one general tariff rate rather than in
a series of charges which have to be computed separately and which
merely yield an equivalent total.
Customs facilities and customs forms will undergo the same
rigorous revision as is planned for tariff classifications and rates of
duty. Many onerous requirements will be removed and the entire
procedure will be simplified and expedited. The theory which
has been adopted for the entire process of tariff revision is that
formalities should be as simple as possible and should only be re-
quired in so far as they are necessary for protecting the interests
of the State. There is also little necessity of stating that the present
archaic system of weights and measures will be discontinued and
that the metric system will be strictly followed. This change of
method will in itself afford considerable relief to commerce, as the
present units are not well understood in other parts of the world
and their use results in many cases of controversy.
Finally. one of the principles which has been adopted for the
revision of the tariff is that penalties should not be imposed for
mere mechanical errors, or unavoidable delays in the transmittal of
commercial documents, but that penalties are justified only in cases
of attempt to defraud or in cases of gross negligence. Persons of
commercial experience readily realize that certain time limits must
be stipulated for the declaration of merchandise and for the with-
drawal of merchandise after appraisal, otherwise an orderly customs
administration would be impossible. Furthermore, the only method
of obtaining compliance with reasonable regulations which must
be laid down by the customs service is a system of fines for noncom-
pliance. It is equally true that customs authorities should have no
discretion in the imposition or exemption of fines, when fines have
clearly been incurred. Such discretion inevitably leads to favoritism
and opens the way to even more serious abuses.
Unfortunately, in the past there has been a tendency on the part
of merchants to request special treatment and to feel injured when
such special treatment was refused. An excellent case in point
was in connection with the practice formerly followed of permitting
preferential delivery of merchandise. The administrative authorities
were, on occasion, glad to recognize unusual conditions and to






grant preferential delivery. But requests for preferential delivery
became so frequent that a large proportion of delivery was by pre-
ference, and orderly operation of the customs service was seriously
impaired. Obviously, this loss of efficiency really resulted to the
disadvantage of all merchants and it became evident to the General
Receiver's office that instead of. expediting delivery the policy of
preferential delivery was actually a hardship on the merchants
themselves.
Consequently, preferential delivery was abolished, with the
result that the average time of delivery of merchandise in Port au
Prince was reduced by several.days. Instead of customs officials
having to drop work upon the importation of one merchant in order
to give special attention to the importation of another, the work is
carried on steadily, with the result that all merchants now obtain
prompt delivery and consequently there is no inducement even to
request preferential delivery. To be sure, general orders have been
issued that perishable commodities shall ipso facto be given im-
mediate attention. There are instances in which perishables have
been delivered to the place of business of the importer within two
hours after the arrival of the boat at the dock.
Another innovation which is proposed in the new tariff is the
creation either of a system of free ports or a system of drawbacks.
Obviously the intention of such a system is to encourage the transit
trade and possibly to create in Haiti industries for the further
manufacture of imported crude or semimanufactured material. In
connection with the plans for free ports or a system of drawbacks
it is intended to establish bonded warehouses in which merchants
can find convenient, safe, and economical storage for their goods.
The work of tariff revision is in charge of E. A. Colson, the recently
appointed deputy general receiver.

COMMERCIAL STATISTICS

The preparation of commercial statistics involves many technical
difficulties. In the first place the time element is important.
Minutely accurate statistics which are unduly delayed are of less
value than reasonably accurate statistics which are compiled
promptly.
In the second place the problem of determining real values is one
upon which competent authorities have never been able to reach
agreement. Commercial statistics of certain important countries
reflect the value of merchandise in the port of embarkation. Others
show the value of merchandise laid down in the port of entry but
with customs duties unpaid. Others show the value of imports in
the country of destination with all charges and duties paid. Similar







discrepancies occur in the method of evaluating exports. In the
third place even after the method of calculating figures for statistical
purposes has been decided upon the problem of applying that method,
or the placing of a monetary value on any given commodity, remains.
When duties are assessed upon an ad valorem basis there is a natural
tendency on the part of importers to understate the value of their
merchandise. Undervaluation is often assisted by unscrupulous
exporters who wish to obtain the good will of their customers and
accordingly prepare fraudulent commercial invoices. Even in cases
where duties are paid on a specific basis it is the opinion of competent
authorities that there is a tendency toward understatement of values
of imports.
Were it possible for a country to obtain data relative to the transfer
of values, if total disbursements to foreign interests for placing mer-
chandise in a country could be computed and if total net credits for
exports could be compiled, it would be possible to obtain a scientifically
accurate statement of the cost of imports and the price received for
exports. This would be the best indication of both import and
export values, but, unfortunately it is impossible to construct such
a statement of debits and credits. The best that can be done is to
compute commercial statistics as carefully as possible, and reliance
has to be placed on commercial documents, even though it is prac-
tically certain that undervaluations, particularly in the case of im-
ports, occur. As stated above, considerable attention has been
given to improving the accuracy of commercial statistics, and it is
hoped that in the future the data compiled in the office of the General
Receiver will correspond closely with actual disbursements for
imports and receipts for exports. Only in such fashion are commer-
cial statistics really valuable in assisting to determine the balance of
payments of Haiti.
The reorganization of statistical methods is being supervised by
B. C. Scott.
CUSTOMS PROPERTY

Shortly after the beginning of the fiscal year 1923-24 it was decided
to combine the functions of the Financial Adviser and of the General
Receiver and to make one person responsible for the duties assigned
to the Financial Adviser and to the General Receiver by the Treaty
of September 16, 1915. This decision was quite logical, as the duties
of the Financial Adviser and of the General Receiver somewhat overlap,
and since in actual practice the General Receiver had for considerable
periods also acted as temporary Financial Adviser. With the decision
to consolidate the offices arose the necessity of geographical con-
centration.







Due to the economies of operation of the customs service the 5 per
cent of customs collections, which by the treaty is allocated for the
expenses of the offices of Financial Adviser and General Receiver, had
proved to be more than adequate to cover all costs of operation,
including 1 per cent of collections as commission to the Banque
National de la REpublique d'Haiti for its services in receiving col-
lections. Great credit must be given to the former General Receiver
for the economical manner in which he administered the customs
service and thereby accumulated a surplus of approximately Gds.
400,000 at the beginning of the fiscal year 1923-24. As it appeared
certain that costs of operation could be maintained well within the
5 per cent allowance during that year, thus adding to the surplus in
the 5 per cent fund, it was decided, to employ the major part of all
accumulations from operation in the construction of a modern building
to house the Financial Adviser-General Receiver, the internal revenue
bureau, and the ministry of finance.
Accordingly, Gds. 500,000 was appropriated for the construction of
a palace of finance situated immediately adjacent to the present
palace of ministries and directly opposite the national palace. In
addition to offering much needed facilities for the efficient adminis-
tration of the financial service, the new building is expected to con-
stitute one of the outstanding architectural features of Port au
Prince. It is hardly necessary to add that the construction of digni-
fied and well planned public buildings is one of the principal neces-
sities in Haiti, and that the erection of such buildings should be
actively continued over a considerable period of years.
The palace of finance is a two-story structure, built of masonry
and with dimensions of 77.20 by 21.60 meters. The type is adapted
to tropical conditions, and all modern improvements are being
installed. As the entire cost of the structure is being met from the
5 per cent fund of the Financial Adviser-General Receiver it is an
indication of the benefits which may be derived from proper atten-
tion to operating economies. Not only will it be possible to relin-
quish the very unsatisfactory quarters which the receivership has
occupied for many years, but it will also be possible to terminate
rentals for office space for the several activities concerned in financial
administration. Finally, the concentration of these activities under
the same roof will undoubtedly result in increased efficiency and
saving of time in administration. It is expected that the palace
of finance will be ready for occupation about April, 1925.
Not only were improved facilities deemed necessary for the central
offices of the Financial Adviser-General Receiver, but the equipment
of the customs service and of the internal revenue service in the
several cities of the Republic was found to be inadequate. It was







decided, therefore, to prepare a thorough plan of development of
the plant and facilities for collecting customs and internal revenues.
Several years will be required for putting into effect the plan which
is now being prepared, but at the end of that time it is expected to
have in each port a permanent modern dock of concrete construction
with proper facilities for loading and unloading merchandise, such
as cranes, scales, and the like, adequate warehouse space of modern
fireproof construction, comfortable offices designed for convenience
and efficiency and furnished with modern office equipment, It is
also planned to construct or acquire comfortable living quarters for
the collectors of customs and internal revenue. Preliminary esti-
mates indicate that expenditures of as much as Gds. 2,000,000 may
be required to complete the program of improving customs plant,
and facilities.
The improvements will be financed by direct disbursements from
the 5 per cent fund in so far as operating economies permit, and the
remainder will be obtained from the general funds of the Government.
It is estimated that a period of perhaps five years will be required to
complete the program, but at that time Haiti should possess complete,
modern and permanent facilities for the administration of revenues.

CUSTOMS OPERATION

During the year just closed the policy of economical operation of
the customs service, which has characterized the entire period of the
receivership, has been maintained. As a matter of fact, in only one
year of the eight-year period has the 5 per cent of collections, which
is allocated by the Treaty of September 16, 1915, for the costs of the.
Financial Adviser-General Receiver, been insufficient to cover
operating disbursements, and for that year the slight deficit was.
easily covered from economies of former years. Moreover, in all
fiscal years except 1915-16 and 1921-22 the 5 per cent allocation
has been sufficient to cover operating costs plus the 1 per cent con-
tractual commission to the Banque Nationale de la Republique
d'Haiti for its services in receiving customs revenues. The year
1923-24 compared quite favorably in operating costs with prior
years, as receipts of the 5 per cent fund not only covered all oper-
ating disbursements and the bank commission but left a comfortable
surplus which is being utilized, together with former operating sur-
pluses, in the construction of the palace of finance.
A recapitulation of the receivership fund is presented in Table-
-No. 22. It shows by years all receipts into the fund and disburse-
ments from the fund, together with the resulting surpluses or deficits.
It should be noted that the year 1923-24 showed the largest receipts
into the fund of any year of the receivership period. This is true.





43

in spite of the fact that customs revenues were not so large as those
in 1919-20, but during the fiscal year under review a reimbursement
of Gds. 102,939.64 was made to the receivership fund, as this
amount had previously and by error been transferred to the general
funds of the Government. Expenditures were unusually heavy not
only because the commission of the Banque was proportionately
large in accordance with increasing customs revenues, but also
because the entire cost of the palace of finance, or Gds. 500,000, has
been charged to the receivership fund for the year 1923-24. Never-
theless, even including the cost of the palace of finance it is apparent
that over the entire course of the receivership, receipts have con-
siderably exceeded expenditures, leaving a comfortable working
balance at the end of the fiscal year 1923-24. As receipts of the
receivership fund are expected considerably to increase in 1924-25,
without proportionately increased operating expenditures, it is
expected that the present favorable financial condition of the receiver-
ship will continue.
TABLE NO. 22
RECEIVERSHIP FUND
FISCAL YEARS 1916-17 TO 1923-24

RECEIPTS EXPENDITURES SURPLUS DEFICIT

Gourdes Gourdes Gourdes Gourdes
September, 1916---....--....... ..-- ----60, 211.85 89,850.15 -.............. 29, 638. 30
1916-17..--.--------------------------- 914, 794.70 796,625. 70 118, 169.00 ...
1917-18--....--.--.....-- .........- ... 755,464.80 741,055.80 14,409.00 .------.-------.
1918-19....- ......-- ..............----- 1, 432,176.60 700, 035. 60 732,141. 00 ------.. .-..
1919-20.--..--------------------------- 1, 03,639. 95 1,380, 40. 60 223,179.35 -----
1920-21-..--.....-------- ....-- ......... 882,854.05 1,452,073.10 --. ---------. --- 569, 219. 05
1921-22.----... -......-. ..--------- ...-- 1,377,811.70 1, 279,142. 25 98,669.45 .........-...
1922-23---........------- ------------.. 1, 555,057.00 1, 438, 50. 15 116,550.85 --. ..
1923-24..----..--- .....--.----.------ .. 1,607, 569.51 1, 896,322.0 -..--......--... 288,762. 57
TOTAL---.---------... ------...... .-...--.... 10,189,580.16 9, 774,081. 43 1,303,118.65 887,619.92
887, 619. 92
Surplus for period--..--......---------- ..--------------- ---------------- 415, 498.73 ....

1. Receipts consist of 5 per cent of customs revenues, as stipulatedin Article VI of the Treaty of September
16, 1915, and disbursements from such receipts cover expenses of administration and operation of the cus-
toms service, cost of the disbursing, accounting and auditing offices, and include payment of 1 per cent
of all customs receipts to the Banque Nationale de la Republique d'ilaiti for services in accordance
with its contract with the Haitian Government.

During the year just closed the method of presenting the expenses
of the receivership has been considerably changed, and consequently
it is impossible to present..operating statistics which are comparable
with all of the former years. However, such data can be presented
for a portion of the period, as shown in Table No. 23.
This table divides total expenses into costs of administration of
the customs service, costs of the accounting and auditing service for
the general books of the Government, and costs of the Financial
Adviser's activities, all of these being combined under the general







title "Administration". The second item indicates the expense of
maintaining the civilian pay clerks of the gendarmerie who assist
in effecting the payment of salaries to the officials of the Government,
the third item reflects the cost of operating the customs houses, and
the fourth item indicates the commission of 1 per cent on customs
collections which is paid to the Banque Nationale de la Republique
d'Haiti. The item for the commission of the Banque is not in each
year equivalent to exactly 1 per cent on customs collections, as in
some cases payment was delayed and was carried over into subsequent
years.
TABLE NO. 23
EXPENSES OF FINANCIAL ADVISER-GENERAL RECEIVER, BY
CATEGORIES
FISCAL YEARS 1919-20 TO 1923-24

ADMINISTRA- CIVIL PAY CUSTOM- BANK TO
TION CLERKS HOUSES COMMISSION TAL

Gourdes Gourdes Gourdes Gourdes Gourdes
1919-20 ---------------- --------- 329,634.00 --------... 623,070.75 427,755.85 1,380,460.60
192021--...---......------------ 408, 798. 70 17, 700.00 547,194.55 478,379.85 1,452,073.10
1921-22--................ ....-- ..-- 386, 326. 70 17,925.00 605, 773. 60 259,116.95 1,279,142.25
1922-23 ............-------------- 484,672.40 19,325.00 600,627. 10 333,881.65 1,438, 506.15
1923-24---....-- .-------......... 935,347.21 20,100.00 648, 959. 62 291,925. 25 1,896,332.08
TOTAL.. ......---------..... 2,544,779.01 75,050.00 3,025,625.62 1,801,059.55 7,446,514.18

A second classification of disbursements by the receivership is
shown in Tables No. 24 and No. 25. The first shows monthly ex-
penditures for administration, this item including costs of civilian
pay clerks, as divided among salaries, materials and supplies, trans-
portation and miscellaneous expenditures. It will be noted that
there was considerable uniformity in expenditures from month to
month, and that no particular trend is observable. Practically the
same comments are applicable to Table No. 25, which shows the
costs of maintaining the several customhouses of the Republic.
For comparable purposes, Table No. 26 has been prepared, showing
total costs of operating the customhouses from 1919-20 to 1923-24.
Prior to the former date costs of administration and costs of opera-
tion of the customhouses were not segregated. The data indicate
that there has been a moderate increase of costs in customs operations
but this increase is proper as customs revenues expand. As a matter
of fact, costs have not increased proportionally with revenues. It
may be reasonably expected that costs of actual operation will con-
tinue gradually to expand, and total expenditures from the receiver-
ship fund will undoubtedly considerably increase in view of the pro-
gram for improvement of the plant and facilities of the customs
service which has been undertaken.









TABLE NO. 24

EXPENSES OF ADMINISTRATION AND OF CIVIL PAY CLERKS BY
CATEGORIES AND MONTHS
*FISCAL YEAR 1923-24

MATERIALS TRANSPO- MISCELLA- TOT
SALARIES AND TOTAL
SUPPLIES STATION NEOUS

Gourges Gourdes Gourdes Gourdes Gourdes
October, 1923......-............. 30, 266. 50 3,002.00 ...-----.... 2, 522. 15 35,790.65
November.--...........--------- 30,261.45 8,503.05 ....--....--. 1,471. 65 40, 236. 15
December ...-.....----------- 30,252.40 -'4,335.65 142.00 1,465.90 36, 195. 95
January, 1924....... .------- --. 30,174.00 4,039.80 150. 00 2,871. 53 37, 235.33
February.-..-----..-.. ... .-- 37, 002. 15 5,578. 86 274. 35 1, 631. 27 44,486. 63
March ..............---------- 37,832.75 3,189.20 .....-----... 1,950. 85 42, 972.80
April.----.------------..-----... 33,241.65 1,778.40 ............--- 1,685. 15 36,705.20
May--....-...--- --- -.. -------- 31,124.75 753.25 .........---. 5,221.95 37,099.95
June--....-------.............. 34,130.86 2,496.95 642.10 3,240.39 40,510.30
July--.....-------------------- 35,034.75 -1,100.98 581.40 4,252.23 40,969.36
August--.....----- .. ..... --- 28,341.85 1,629.00 708.82 1,726.95 32,406.62
September-...........-------. .. 31, 357. 10 2,907.65 960. 97 495, 612. 45 530,838.27
TOTAL----. ..-- ...----... 389,020.21 39, 314. 79 3,459. 64 523, 652. 57 955, 447. 21


TABLE NO. 25

EXPENSES OF CUSTOMHOUSES, BY CATEGORIES AND MONTHS
FISCAL YEAR 1923-24

MATERIALS TRANSPOR- MISCELLA- TOTAL
SALARIES AND ToTAL
SUPPLIES STATION NEOUS

Gourdes Gourdes Gourdes Gourdes Gourdes
October, 1923 ...- --------------- 44,649.04 2,216.40- .....-------- 823.50 47,688.94
November-------- -------------- 48,168. 75 4,284. 33 -...-- ------ 4,026. 25 56, 479. 33
December- ... ...------------ 47,193. 30 5,533. 88 ..------------ 1,115. 50 53,842. 68
January, 1924 -.. ..... ---------46, 323. 81 4, 180. 25 -.-------- 1,238. 75 51,742.81
February---..--....-------.... 48, 915. 97 6,278.80 ..-- ---------. 1,320. 55 56,515. 32
March--.... ..------------------ 47,915.64 4,040. 83 .-...-------. 1,138.40 53,094. 87
April ---------------------- 47,450.21 6,202.00 ..--------- 244. 80 53,897.01
May-----------.. -------48, 421. 02 4,896.10 --- ----- 2, 550. 25 55, 867. 37
June ..............------------ 52,000. 77 5, 658. 13 ---.-------- .2, 216. 57 59,875. 47
July------------------------ 47,164. 02 4,344. 34 375. 00 2,795. 27 54,678. 63
August ...... ..-----------. 46,414.76 3,511.51 -----.----- 2,243.29 52,169.56
September-....-......... .------- 47,513.44 2,069. 58 724.00 2,800. 61 53,107. 63
TOTAL ..---..-----------. 572,130. 73 53, 216.15 1,099.00 22, 513.74 648, 959.62


TABLE NO. 26

EXPENSES OF CUSTOMHOUSES, BY PORTS
FISCAL YEARS 1919-20 TO 1923-24

1919-20 1920-21 1921-22 1922-23 1923-24 TOTAL

Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes
Aquin ..... ._------------ 1,800.00 3,009.00 3,784.35 7,602.75 4,525.65 20,721.75
Belladre -- -- 2,490.00---- -- ------- 2,004.80 4,494.80
Cape Haitian ..--------- 73,490. 95. 73,495.20 71,184.30 74,898.15 72,886.22 365,954.82
Cayes .... ..-------------. 41,619.35 47,702.70 51,711.45 50,478.30 57,152.35 254,664.15
Fort Libert ....----------.. 5,433. 70 4,863. 15 3,490. 00 3, 833.00 4, 064. 85 21,684. 70
Glore ....---.... _..- 2,460. 00------- 1,840.60 4,300.60
Gonaives .----..----..... 31,430.90 32,159.85 41,800.20 40,678.75 41,467.46 187,537.16
Jacmel.. .... - ---------. 47,370.85 52,710.50 46,634.50 45,211.25 50,093.32 242,020.42
Jeremie--......... .------ 35,721.45 33,101.80 25,749.90 22,581.35 30,041.60 147,199.10
Miragoane--........ ----- 5,349.90 5,093.95 5,489.05 7,482.35 7,077.55 30,492.80
Ouanaminthe.... --------- 5,437.95 5,102.60 3,443.25 3,310.00 3, 607.83 20,901.63
Petit Goave ..--..-- ------ 27,035.50 29,249.10 24,730.40 24,518.55 26,714.07 132, 247. 62
Port au Prince .........--.- 308,180.70 227,612.05 289,393.60 269,059.15 301,046.66 1,395,292.16
Port de Paix............... 16,118.55 17,493.80 16,554.00 19,240.45 18,334.40 87,741.20
Saint Marc-..........------- 19,130.95 15,597.85 21,808.60 25,733.05 28,102.26 110,372. 71
TOTAL... ....-- ... 623,070. 75 547, 194. 55 1605,773.60 600,627. 10 648,959.62 3,025,625.62







In Table No. 27 the costs of operation of each of the ports are
shown in percentages of customs revenues collected by those ports.
The average percentage costs of operation are calculated by com-
paring total customs receipts with total net disbursements from the
receivership fund, after deducting from that total the commission of
the Banque. For the year 1923-24 the total cost of administration
and of operation appears high as the expense of constructing the
palace of finance is included. Obviously, this is a capital charge
ratlier than a cost of operation, yet it has been decided to base the
operating ratio upon all deductions from the receivership fund, no
matter whether they be for purposes of operation or for capital
expenditures. As an extensive program of port development has
been planned, and as it is proposed to utilize all available balances
of the receivership fund in the prosecution of that program, it can
be taken for granted that for some years the cost of the receivership,
including expenditures on capital account, will be virtually 5 per cent.
It may be stated, however, that if capital expenditures be deducted
the actual cost of operation of the Financial Adviser-General Receiver
in 1923-24 was 3.68 per cent, a figure lower than each of the preceding
three years. It may be expected that as customs revenues increase,
costs of actual operation should constitute a gradually declining per-
centage of such receipts. In other words, it is a general principle
of finance that as the revenues from a given tax increase the cost of
administering such revenue tends to decline, and this principle
should be borne in mind in connection with the revenue legislation
of Haiti. At the present time there are numerous taxes the yield
of which is so small that the cost of administration is inordinately
large.
TABLE NO. 27
COST OF COLLECTING ONE GOURDE OF CUSTOMS RECEIPTS. AVER-
AGE INCLUDING EXPENSES OF ADMINISTRATION AND OF CIVIL
PAY CLERKS
FISCAL YEARS 1919-20 TO 1923-24

1919-20 1920-21 1921-22 1922-23 1923-24

Gourdes Gourdes Gourdes Gourdes Gourdes
Aquin ---..---------------------------- 0.0081 0.0270 0.0157 0.02 i 0.0145
Belladlre-------------------------------------------------------------------- .. 2.8162
Cape Haitian ..-------------------------- .0177 .0281 .0236 .0229 .0253
Caves-----.. -------------------------- .0123 .0270 .0276 .0188 .0147
Fort Libert_-------------------------- ----- .0413 .260 1.0950 0553 4.5209
Glore ....------------------------------- ------------ ------------..--------- 2. 0471
Gonaives ---...-------------------------- .0194 .0372 .0278 .0236 .0235
Jac- el------------------------------ .0193 .0336 .0221 .0156 .0187
Jprtmie ..-------------------------- .0332 .0654 .0454 .0296 .0297
Miragoane--.............------------------ .0176 .0105 .0151 .0110 .0122
Ouanaminthe...-------------------------- 3.8796 2.1478 1.0053 .7397 .6007
Petit Go've...........----------. ...... .0154 .0359 .0194 .0106 .0135
Port au Prince--..........----------------- .0203 .0272 .02 .8 .0221 .0241
Port de Paix ------ ---------- ---- .0126 .020 i .189 .0178 .0148
Saint Mare .------------------------------- .0136 .0320 .0229 .0258 .0239
AVERAGE .1------------- ---- .02971 .0540 .0432 .0378 .0535

I The figures for each port represent the cost of collecting one gourde of customs revenues at that port,
whereas the average includes the cost of administration and of the civil pay clerks, which obviously can
not be distributed.







Table No. 28 presents actual expenditures by months for admin-
istration, the civil pay clerks, and the customhouses for the past
fiscal year. With the exception of the month of September, in
which the entire cost of the palaceof finance was charged to admin-
istration, the expenses of administration and of operation showed
comparatively little fluctuation from month to month. It may be
stated that costs of operation are well in hand and in the absence
of unusual depression in foreign commerce there should be little
difficulty in maintaining an efficient service of administration and
operation, including the commission of the Banque, within the 5 per
cent of collections which is allowed by the treaty of September 16,
1915. The data presented in Table No. 28 are reduced to percentages
in Table No. 29. Consideration of this table shows that relative costs
decline as collections increase, or costs are lowest in the months when
revenues are highest. For the major ports it develops that the cost
of collection at Petit Goave was the lowest, with average expenses
of only 1.35 per cent of revenue collected. Cayes was second with
a percentage cost of 1.47 and Port de Paix was a close third with
1.48 per cent. It is somewhat surprising that Port au Prince, which
received 42 per cent of total customs revenues, showed a collection
cost of 2.41 per cent, whereas it might reasonably be expected that
.the cost in this port would have been the minimum. Other rela-
tively high operating ratios were shown at Cape Haitien with 2.53
per cent and at J6r6mie with 2.97 per cent.









TABLE NO. 28

EXPENSES OF THE FINANCIAL ADVISER-GENERAL RECEIVER, INCLUDING ADMINISTRATION CIVIL PAY CLERKS

AND CUSTOMHOUSES, BY PORTS AND MONTHS

FISCAL YEAR 1923-24


OCTOBER,
1923


Gourdes
Administration..~...... 35, 790. 65
Aquin.... ............... 539.00
Belladere................ 175. 70
Cape Haitian........... 4,989.02
Cayes....-............ 4, 163.75
Fort Libert6...........-- 281.55
Glore-..--..- ........... 150.00
Gonaives................ 3,458.27
Jacmel----.......----. 3,873.30
Jfrimie ....-......... .. 1,946.60
Miragoane--..----.--- - 593.65
Ouanaminthe............ 316. 95
Petit Goave............ 2, 242. 30
Port au Prince.------.. 21, 656. 35
Port de Paix........... 1,439. 50
Saint Marc----.....--- 1,863.00


TOTAL............


NOVEM- DECEM- JANUARY, FEBRU- MARCH, APRIL, MAY, JUNE, JULY, AUGUST, SEPTEM-
BER, 1923 BER, 1923 1924 ARY, 1924 1924 1924 1924 1924 1924 1924 BER, 1924


Gourdes
40, 236. 15
350. 20
167. 50
6, 164. 50
5,497. 60
277.50
150.00
4, 624. 63
4,535.75
1,852.50
586.00
314. 90
2,503.50
25, 860. 35
1, 621.50
1,972. 90


Gourdes
36, 195. 95
218.00
165.00
5, 978.00
4,694.95
335. 95
150. 00
3,352.60
4,089. 60
1,831.00
671.05
230. 00
2,178. 85
26, 349. 93
1,549. 15
2,048.60


Gourdes
37,235.33
192. 30
165.00
5,988. 55
5,166.25
285. 00
150.00
3, 118. 76
3,923.30
1, 778.00
643. 10
291. 55
2,166. 30
24, 251. 60
1,440. 50
2, 182. 60


Gourdes
41, 486, 63
410. 00
165. 00
6,716.40
4, 909. 55
280.80
150.00
4,002. 86
4,876. 81
3,227.40
505. 00
295. 75
2,053. 50
25,195. 10
1, 586. 70
2, 140. 45


96,715.48 90,038.63 88,978.14 101,001.95


I __-__-_- I__ = = - -I I_


Cost of collecting 1
gourde--..--..-- ..--- 0.0305


0. 0269 0.0409


Gourdes
42, 972. 80
410. 50
170.00
5, 890.95
4, 473. 75
614.90
159.25
3,412.23
4,077. 53
2, 548. 30
600. 75
291.60
2,051.40
24, 592. 36
1,439. 50
2,361. 85


Gourdes
36, 705. 20
392. 00
165. 00
6, 233.00
4,690.30
329.30
150. 00
3, 534. 76
3, 983.25
2, 706. 15
523.75
280.00
2,202.60
24, 689.05
1,515. 30
2,502.55


96,067.67 90, 602. 21

0.0355 0.0415


Gourdes
37,099. 95
495. 40
165. 00
6,084. 65
4, 712.10
327. 50
150.00
3,885. 81
4,560.31
2. 783. 75
498. 00
309.45
2,331.70
25,945.55
1,499. 75
2,118.40


92,967.32

0.0442


Gourdes
40, 510. 30
417. 00
165.00
6, 477. 25
4, 642.25
340. 50
172. 85
3, 032. 66
4,558. 68
2,986. 00
687.11
301. 98
2, 328. 04
28, 759. 60
1, 687.40
3, 319. 15


Gourdes
40,969. 36
368. 50
171. 60
6,418. 65
4, 728. 70
336. 60
156.25
3,258.56
3, 991. 88
3,078.80
576. 13
298. 35
2, 233. 48
24, 763. 42
1, 613. 45
2,684.26


Gourdes
32, 406. 62
364. 75
165. 00
5,958. 50
4, 751. 20
381.50
150.00
2,016. 63
3,807.08
2,380.80
595. 80
347. 30
2, 226. 57
25,093. 40
1,611. 65
2,319.38


Gourdes
530, 828. 27
368. 00
165. 00
5,986. 75
4, 721. 95
273. 75
152. 25
3, 769. 69
3,815. 83
2,922. 30
597. 21
330. 00
2,195.83
23, 889. 95
1,330.00
2,589. 12


100, 385. 77 95,647. 99 84,576.18 583,945. 90


0.0553 0.0629


0.0528 1 0.2889


TOTAL


Gourdes
955,447.21
4,525.65
2,004. 80
72, 886. 22
57, 152.35
4,064.85
1, 840. 60
41,467.46
50,093. 32
30,041.60
7,077. 55 00
3,607. 83
26,714. 07
301,046. 66
18,334.40
28,102. 26


1, 604, 406.83

0.0535


0.0264 0.0238


83,479.59


----


I


I ( I i I


" ^


,


--- --





TABLE NO. 29

COST OF COLLECTING ONE GOURDE OF CUSTOMS RECEIPTS, AVERAGE INCLUDING ADMINISTRATION AND CIVIL PAY
CLERKS, BY PORTS AND MONTHS

FISCAL YEAR 1923-24


OCTOBER, NOVEM- DECEM- JAINU- FEBRU- MARCH, APRIL, MAY, JUNE, JULY, AUGUST, SEPTEM- AVERAGE,
1923 BER, 1923 BER, 1923 ARY, 1924 ARY, 1924 1924 1924 1924 1924 1924 1924 BER, 1924 1923-24

Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes
Aqin-..................................... 0.041 0.009 0.005 0.003 0.018 0.008 0.014 0.036 0.018 0.041 0.070 0.065 0.0145
Belladbre--.......-----------....... .....-- 5.875 4.133 3.538 1.982 4.513 2.623 2.948 2.586 3.909 1.385 1.998 3.929 2.8162
Cape Haitian......---..----..... .....----- .021 .018 .013 .015 .026 .028 .031 .025 .053 .054 .050 .023 .0253
Cayes..-- ----------... ...--..------..... .010 .011 .009 .014 .023 .012 .015 .015 .018 .022 .023 .014 '.0147
Fort Libert --.-----.------------.....- .. 20.250 6.908 186.640 11.710 23.080 (1) 9. 250 23.680 67.160 5.539 603.553 (1) 4.5209
Olore-..--..---------...---------.---.. 2.656 6.000 21.708 4.324 2 376 .658 .862 1.842 2.819 2.733 5. 28 4.946 2.0471
Gonaives..---..---... ..--.........---.... .027 .020 .013 .013 .019 .016 .024 .035 .041 .071 .035 .046 .0235
Jacmel--...---..----..----..------- ...-..- .013 .011 .011 .010 .016 .016 .020 .037 .050 .071 .060 .028 .0187
Jlrfmie........---------..................... .042 .015 .013 .010 .030 .032 .034 .026 .054 .074 .053 .035 .0297
Miragoane-............-------- ..-- ..-... .009 .006 .006 .011 .009 .018 .016 .014 .056 .029 .018 .018 .0122 m
Ouanaminthe..--.------...........-- ..... .774 .975 .363 .857 .290 .582 1 213 .883 .752 .. 651 .756 .454 .6007 5
Petit Goave .............-----..........-- .011 .009 .006 .008 .010 .011 .014 .016 .037 .045 .071 .034 .0135
Port au Prince...----..--..-.--....----..-- .016 .016 .019 .019 .025 .024 .026 .025 .030 .029 .028 .024 .0241
Port dePaix -...........---- -............. .018 .011 .007 .008 .014 .037 .015 .022 .)20 .035 .033 .018 .0148
Saint Mar..---...................--------..... .020 .019 .015 .019 .021 .016 .025 .028 .045 .032 .030 .036 .0239
Average------------------------.... .0305 .0264 .0238 .0269 .0409 .0355 .0415 .0442 .0553 .0629 .0528 .2889 .0535

I No receipts.







CUSTOMS PERSONNEL
During the year there have been several changes in the personnel
of the customs service. Most important were the resignations of
A. J. Maumus and W. S. Matthews, jr., as General Receiver and
deputy general receiver. The duties of the General Receiver were
consolidated with those of the Financial Adviser and W. W. Cumber-
land was nominated by the President of the United States and
appointed by the President of Haiti as Financial Adviser-General
Receiver. E. A. Colson, who for some years had been executive
assistant in the office of the Financial Adviser, was nominated by the
President of the United States and appointed by the President of
Haiti as deputy general receiver. These changes occurred in the
spring of 1924. In July, 1924, Leon R. Marie, collector of customs
at Port au Prince, resigned, and his place was filled by D. P. Johnson,
who had acted as special customs agent for some years. During
the summer J. E. Desrosier, collector of customs at Gonaives, also
resigned and this position was filled by the reappointment of H. A.
G6n6reux who had resigned as collector of customs at Jacmel in the
spring of 1924. Upon the occasion of Mr. G6ndreux's resignation,
E. H. Mahy, previously an assistant in the office of the Financial
Adviser, was appointed collector of customs at Petit Goave. W. R.
Gravel was transferred from Petit Goave to Jacmel. Also during
the fiscal year J. T. Lassiter, formerly with the Dominican constabu-
lary, was appointed collector of customs at Jer6mie in place of a
deputy collector who had been in charge for about a year.
An excellent spirit pervaded the customs personnel throughout the
year, as indicated by the satisfactory service which was rendered to
importers and exporters in spite of a low operating ratio. The
collectors of customs deserve much credit for the manner in which
they have conducted their offices. For obvious reasons revenue
agents are not likely to be popular, but the collectors of customs
in most instances retained the respect and good will of the com-
mercial communities of their respective ports. In this connection
mention should also be made of the valuable services which were
rendered by Henry Jones, chief of bureau in the office of the General
Receiver. In general it may be stated that satisfactory progress was
made in developing a staff of competent and loyal Haitian officials
who will, it is hoped, ultimately be able to continue the orderly
operation of the customs service after the termination of the
receivership.
BUREAU OF INTERNAL REVENUE
For some years it has been recognized that the principal weak-
nesses in the financial structure of Haiti have consisted of the anti-
quated tariff system and the unduly high proportion of the total







revenues of the Government derived from customs duties. It has
been pointed out that the first of these difficulties is in the course of
rectification by a thoroughgoing revision of the customs tariff and
of the customs formalities, and during the year 1923-24 it was also
decided to search for a solution of the other problem. In view of
the small yield from internalPrevenues it was obvious that the logical
solution of the second problem lay in increasing the productiveness
of existing internal taxes and in the creation of new internal taxes.
As a result, a carefully drafted law was approved by the Council of
State on June 6, 1924, creating a. bureau of internal revenue under
the supervision of the General Receiver. This bureau is charged with
administering all revenues of the Government other than those
administered by the customs service. As a result, machinery has
been created which in due time should develop internal revenues to
a point where they compare favorably with income from customs,
so as to minimize the danger to which the financial structure of the
Government is at present subjected with every fluctuation in the
volume of foreign trade.
Dr. W. E. Dunn, who has had broad experience in commercial and
financial matters, was selected as director of internal revenue and
the new organization took over actual administration of internal
taxes on August 1, 1924. Consequently, the activities of that bureau
can be reported for only the last two months of the fiscal year 1923-24.
Nevertheless, even in that short period and in spite of the numerous
difficulties of the period of organization, a very creditable showing
was made. It may be confidently expected that internal revenues
will continue to expand as the present system is revised and modern-
ized. Unfortunately there are now in existence many so-called
nuisance taxes, or taxes the yield of which is disproportionate to cost
of administration. Moreover, many of the internal revenue laws are
vague or contradictory, and numerous administrative difficulties
have arisen. Unquestionably all of the internal revenue legislation
of Haiti requires drastic revision, eliminating some taxes, creating
other taxes, and clarifying the method of application of such taxes as
remain on the statute books. Needless to say such a task is one of
no small dimensions, and probably its complete realization cannot
be accomplished in less than two years. During the intervening
period the internal revenue service will be gaining administrative
experience and will be acquiring a competent personnel so that when
satisfactory laws are finally upon the statute books the income of the
Government from internal revenue can be expected to increase to its
proper relation with customs receipts. Without question that
relationship should be one of approximate equality within a period
of 10 to 15 years, and ultimately internal revenues rather than customs








receipts should constitute the chief financial support of the
Government.
The law of June 6, 1924, conferred broad powers upon the bureau
of internal revenue, and it is believed that an efficient operating
organization can eventually be developed. In the same manner that
5 per cent of customs collections is allowed to the Financial Adviser-
General Receiver, 15 per cent of internal revenue collections is allowed
for the costs of operating the bureau of internal revenue. During
the years of organization operating costs may equal 15 per cent
of collections, but ultimately it is hoped that such costs will not
exceed those for maintaining the customs service. Even during the
first two months of operation of the internal revenue service costs
were considerably less than the 15 per cent operating allowance, as
shown in Table No. 30, in spite of the fact that during this period
many unusual expenses for materials and supplies were required. As
in the customs service so in the internal revenue service expenses are
subdivided into categories. Table No. 31 shows the distribution of
expenses for administration, and Table No. 32 shows the cost of the
actual collection of taxes throughout the Republic. It is inevitable
that at first administrative expenses will be relatively high, but as
the problems of organization are solved administrative expenses
decline or at least should not increase proportionately with
collections.
TABLE NO. 30
OPERATING ALLOWANCE OF INTERNAL REVENUE SERVICE
FISCAL YEAR 1923-24

FIFTEEN
PER CENT EXPENSES SURPLUS
ALLOWANCE

Gourdes Gourdes Gourdes
August and September, 1924...... -------------------------.......... 110,195.90 75,254.27 34,941.63

I An amount not to exceed 15 per cent of internal revenue collections is allocated by the law of June 6,
1924, for the operation of the Internal Revenue Service.
TABLE NO. 31
EXPENSES OF ADMINISTRATION OF INTERNAL REVENUE SERVICE
BY CATEGORIES AND MONTHS
FISCAL YEAR 1923-24

MATERI- TRANS- .
SALARIES ALS AND PORTA- MISCEL TOTAL
SUPPLIES TION LANEOUS

Gourdes Gourdes Gourdes Gourdes Gourdes
August, 1924.. ---. ...-.--------- .------ 9,346. 67 331.25 1, 277.40 30.00 10,985.32
September......- ------------ 7,132.35 26,552.85 45. 00 5, 025.44 38,755.64
TOTAL------------------- ---------- 16,479.02 26,884.10 1,322.40 5,055.40 49,740.96







TABLE NO. 32
EXPENSES OF INTERNAL REVENUE COLLECTING OFFICES, BY
CATEGORIES AND MONTHS
FISCAL YEAR 1923-24

MATERI- TRANS- MISCEL-
SSALARIES ALS AND PORTA- LANEOUS TOTAL
SUPPLIES TION

Gordes Gourdes Gourde Gou Gourdes Gourdes
August, 1924.-.....------------..... ..... .. 8, 299. 00 _..----------.. .... 445. 00 8, 744.00
September-...----.. ................----- 11, 740. 52 4, 401.45 141. 34 486. 00 16,769.31
TOTAL.......--. ....---------- .------ 20,039.52 4,401.45 141.34 931.00 25,513.31

In order to keep expenditures for the internal revenue service at a
minimum and yet to have experienced supervision of the internal
revenue service it was decided that the collectors of customs should
also act as collectors of internal revenue. Accordingly, a part of the
salaries of the collectors of customs is charged to the internal revenue
service, and the collectors divide their time as circumstances require
between the customs and the internal revenue services. More-
over, the tax collecting officers throughout the Republic were, so far
as possible, removed to the offices of the collectors of customs, so that
they could maintain personal supervision. In some instances the
customs offices were not adequate to house the internal revenue
service, and in such instances additional office space has been planned
in connection with the customs and will soon be constructed.
Not only is the collector of internal revenue in immediate charge of
the collection of internal taxes in his immediate city but he is also in
charge of a comparatively large district in which tax collectors are
located as necessary. Thus far the system as outlined above has
yielded satisfactory results, and it is expected that this system can be
continued for some time until internal revenues have become of suffi-
cient importance to require the undivided time of a competent col-
lector of internal revenue in each of the financial districts. The
expenses of internal revenue collection for the various districts and for
the central administrative office are presented in Table No. 33, and
the percentage costs of collection are shown in Table No. 34.
Too much reliance should not be placed on either the total costs or
upon the percentage costs'as the period covered is only two months.
Nevertheless it is gratifying to note that expenditures were only about
two-thirds of the 15 per cent contemplated in the law. In view of the
special difficulties and expenses of the initial period it may be con-
sidered that an operating ratio of 10.24 per cent was very satisfac-
tory indeed. As in the case of the customs service so for the internal
revenue service the 15 per cent is expected not only to cover costs of






54


operation but also to pay the 1 per cent commission to the Banque
National de la R4publique d'Haiti for its services in receiving col-
lections.
TABLE NO. 33

EXPENSES OF ADMINISTRATION AND OPERATION OF INTERNAL
REVENUE SERVICE, BY DISTRICTS

FISCAL YEAR 1923-24


AUGUST SEPTEM- TOTAL
BER

Gourdes Gourdes Gourdes
Administration.--...-.............--- ...-----------------10,985. 32 38, 755. 64 49, 740. 96
Aquin.... .-----------...................... ---------------- ----...--.----- 75.00 75. 00
Cape Haitian.............--- ---......-------- ---------- 1,899. 00 2, 565. 12 4,464. 12
Cayes---...-....-..-- -.........-- .........---- .. ------------ --- 995.00 2,100.87 3,095.87
Fort Libert.....................................................--.---------- --- -
Gonaives---------------------------.---------------------------- 790.00 1,426.99 2,216.99
Jacmel---------------------------------------------------------- 510.00 1,259.58 1,769. 58
Jremie.--------------------------------------------------------- 450.00 1, 088.73 1,538.73
Miragoane------------------------------------------------------ ------------ 391.75 391.75
Petit Goave----------....--.--------------....... -------------------- 505.00 1,467.82 1,972.82
Port au Prince----......---------.------------------------------------.... 2, 810. 00 3, 588. 35 6, 398.35
Port de Paix-----.......--------.. -----.. ..--........----------- 397. 50 1, 178. 27 1,575. 77
St. Marc....-----..--..--.----....... ....------------------------ 387.50 1,626.83 2,014.33
TOTAL--------------.....----.-----------------. 19,729.32 55,524.95 75, 254.27


TABLE NO. 34

COST OF COLLECTING ONE GOURDE OF INTERNAL REVENUE,
AVERAGE INCLUDING EXPENSES OF ADMINISTRATION 1

FISCAL YEAR 1923-24


AUGUST SEPTEMBER TOTAL

Gourdes Gourdes Gourdes
Aquin-----------------.. ----------------------------------------- ---.... 0.046 0.0288
Cape Haitian..--......--- ---.------.--------------------------- 0.261 .707 .4095
Cayes-----....... ---------------------------------------------- .408 .241 .2650
Gonaives..---......----- ........------- ------------------------. .143 .202 .1766
Jacmel ..-.....-.-------------------------------------..-------. .208 .423 .3310
Jeremie--..---.....................-----------------...- ---------- .203 .280 .2521
Miragoane.--....-----.--...--------------------------------------.----- ..----- 590 .3209
Petit Goave--.....--- .....................-------------------- .. .-076 .730 .2298
Port au Prince..---...--.....-...........------------------- -----. .008 .011 .0097
Port de Paix...... ----------................................----------- .148 .398 .2782
St. Marc......................----------.... ------------......... .091 .193 .1451
AVERAGE.-..--..------.......--------------- .0520 .1565 .1024

I The expenses of administration obviously can not be distributed among the costs of each financial
district, but they are included in computing the general average,


CUSTOMS RECEIPTS

History is always informative, and there is no better method of
evaluating the present than by comparing it with the past. Un-
fortunately the requisite data for comparing the present situation of
Haitian finances with that of former periods have been incomplete,
and there is much internal evidence to indicate that such statistics






55

as exist are none too accurate. It should be recognized therefore,
that the income statistics of the Haitian Government from 1889-90
to 1923-24, which are presented in Table No. 35 must, for the earlier
years, be considered as estimates,, but estimates which have been
carefully calculated and are believed to present a reasonably accurate
statement of the facts.
Prior to 1911-12 the income of the Government was not classified into
customs and internal revenue receipts and receipts from imports and
exports were not segregated. Also prior to 1916-17 miscellaneous
customs receipts were not reported separately. In 1923-24, moreover,
the method of computing miscellaneous customs receipts was radically
changed so that all customs collections except import and export
duties are classified as miscellaneous receipts. It is believed that
this method is considerably more accurate than to carry most of
such items as receipts from imports, as was formerly done.

TABLE NO. 35

REVENUES OF HAITI, BY SOURCES AND WITH FLUCTUATIONS IN
THE EXCHANGE VALUE OF THE GOURDE COMPUTED

FISCAL YEARS 1889-90 TO 1923-24

CUSTOM RECEIPTS
CUSTOM-------- INTERNAL MISCEL- TOTAL RE-
iel- REVENUES ANEOUS CEITS
Imports Exports Mi s Total RIECEIPTS

Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes
1839-90 -----........... --.. ....------------------ 31,533,254.85....................... 31,533,254.85
1890-91 ------ _..----- ----. 40,868,026.30 ............ --. ..-- 40,868,026.30
1891-92:......- .......I ----... ------- 34,799,016.95 ---------- .... 34,799,016.95
1892-93 ... ....... .---------- ---- 34,880,361.45 .-----. --.-----------. 34,880,361.45
1893-94 ..... ..-----.. ---.--- ---..-....- 33, 853, 640.75 ..-................... 33, 853,640.75
1894-95 ---- --- ----.--- ------ ---- 34,917,258.60 ......---..... -....... 34,917,258.CO
1895-96 ....------------ ---- ---------- 28,047,666.65 ..-.................-- 28,047, 666.65
1896-97 ----....- I .---------- -..--------..---.. 30. 665, 202.15. --------- .. ----- 30,665,202.15
1897-98 ------ ---- ---- -------- ------ 23,753,709.25 .---.----.------..... 23,753,709.25
1898-99-. I.----------- ------_ -------. 19,467,977.35 --------_ I ....--- 19,467,977.35
1899-1900.-- -- I ------ --------- 24,416,719.00 ----------- ..... 24,416,719.00
1900-01...---. .. ---... -----. --------- 21,986,480.60..----: -----::--.: 21,986,480.C0
-8--------- 18,834,716.35
1901-02 .-- ----- --- -- -- 18,834,716.35.------------------18,834,716.35
1902-03 ------ .------- -. 17,517,062.85 _-.-..------.. ... -----. 17,517,062.85
1904-05 3 8---- ------ -- 13,741,365.9.-- 7---------- 13,741,365.95
1904-05- ....---.... I ---.. 13, 741,365. 95 ..................... 13, 741,365. 95
1905-06 ......- ..---------- .. 16,695,679.00 .........------ .16,695,679.00
1906-07 ..--...._.----.--..---------... .. 11,077,500.00 ....... ....--- ----- 11,077,500.00
1907-08..-...---......------ .... 10,524,189.40- .............- 10,524,189.40
1908-09 .-----1 -------- 15,014,393.45 ------.- ------... 15,014,393.45
1 -10------ -------------------------1,1,9.5-----------104334
1909-10 .-_-_ --- --_-_-_ 23,014,530.50 .----........... -----. 23,014,530.50
1910-11 ---..-- .--- ---.. .- .. 20,520,595.90 --------- .. --------. 20,520,595.90
1911-12...... 13,652,334.70 19,814,908.75 ..- -..-. 33,465,243.45 912,014.55 ... 34,377,258.05
1912-13 -..--- 15,176,348.80 10,280,211.40 ------- 25.456,560.20 670,522.20 ........ 26,127,082.40
1913-14 ..... 10,637,856.40 13,413,711.1 --------.. 24,051,567.50 706,709.70 --...-- 24,758,277.20
1914-15 ...- 8,668,408.45 6,441,318.45262,538.80 15,372,265.70 353,533.40 .--... .. 15,725,799.10
1915-16 .... 12,970,092.55: 9,201,376.30 ..---- -- 22,171,468.85 543,610.05 ..--....-- 22.715,078.90
1916-17 -.. 9,736.057.28 8,473,752.35 5,897.52 18,215,707.15 717,005.60 1,971.95 18,934,684.70
1917-18...... 7,784,253.80 7,331,366.55 13,665.10' 15,129,285.45 911,203.40 7,901.90 16.048,390.75
1918-19 ._.. 12,264,105.80' 16.503,370.20 13.611.90 28,781,087.90 1,159,974.00 14,871.55 29,955,933.45
1919-20..... 18, 898,013.741 13,143,137.45 31, 877. 91 32.073,029.1 1, 881,174.99 38, 24. 70 33,997,450.79
1920-21..... 9,816,687.88 8.184.194.70 29,982.42 18.030,865.00 1,897,171.70 18,059.00 19,946,095.70
1921-22...... 13,247,038.18 10,077,988.15 41,543.37 23, 36,569.70 1,580,246.77 17,979.25 24,964,795.72
1922-23---- 16,815, 500.17: 12,312,916.60 64,169.58 29,192, 586.35 2, 699, 443.24 58,071.65 31,950,101.24
1923-24..--. 19,415,707.84 9,984,701.92 50, 497.38 29,950,907.14 2,795,870.53i155,543.66 32,902,321.33







Turning to the figures themselves there may be stated some of the
difficulties encountered in presenting comparable data throughout
the period. In the first place revenue collections have been made
in both United States dollars and in gourdes, and in the second
place the value of the gourde as compared with the dollar has fluctu-
ated widely in practically every year prior to the monetary reform
agreement of May 2, 1919. Consequently it has been necessary to
ascertain the number of gourdes collected from year to year, com-
pute the average rate of exchange between gourdes and dollars for
the year in question, convert gourdes into dollars at that rate, and
then convert the resulting total figure by multiplying by five, in
order to obtain the value of receipts on a comparable basis with the
receipts in gourdes of to-day. The result of reducing revenues to a
comparable basis for each year of the entire period makes available
some very interesting facts. It appears that from 1890-91 to 1894-95
Haiti experienced a period of financial prosperity which has been
unequalled since that time, but it also appears that the present trend
is definitely upward and within a short time the total income of the
Government should equal or exceed any former period in the history
of the Republic. History also reports that during the early nineties,
when revenues were running at a maximum, was the very period in
which the most substantial prosperity prevailed in Haiti and in
which the most important public works projects, prior to the Ameri-
can intervention, were achieved.
Following 1896-97 there was progressive financial deterioration due
to political turbulence, until in 1907-08 the revenues were only
one-quarter of those of 1890-91. As a matter of fact, throughout the
period from 1897-98 and including 1914-15 the income of the Govern-
ment was on an unsatisfactory basis with the exception of the two
years 1911-12 and 1912-13. Following the American intervention in
1915 not only was there a period of domestic readjustment and
reorganization, but the European war had created an entirely abnor-
mal world situation which affected the income of the Haitian Govern-
ment as well as that of every other country. Following the ter-
mination of the war there was experienced the ill-fated period of
inflation of 1918-19 and 1919-20, during which the revenues of the
Haitian Government were practically double those of the year
1917-18, and then followed the collapse of 1920-21. From the low
point, which was reached that year, of approximately Gds. 20,000,000
the income of the Government has steadily and satisfactorily increased
until it amounted to almost Gds. 33,000,000 in 1923-24. The latter
figure compares very favorably with any other financial year in the
period under review, and as the trend in revenues is definitely upward
it may be stated with assurance that even greater revenues will be
recorded in the year 1924-25 and the following years.







It may be frankly admitted that the financial results of the earlier
years of American participation in Haitian administration were not
particularly favorable, but this fact was due to causes over which
neither Haiti nor the United States had control, namely, the European
war. Since the disturbing conditions incident to the war have begun
to lose their effect the results-of the policy of developing the income
of the Government as well as of expending that income in a pro-
ductive manner have become increasingly apparent. Not only are
the revenues of the State at present upon a moderately satisfactory
basis, but the contribution of these revenues does not constitute as
great a drain upon the economic resources of the population as was
formerly the case. As agricultural, industrial, and commercial
development proceeds the proportion'of total income of the people
which is necessary for the conduct of the Government should gradu-
ally decline, thus permitting a corresponding increase in the standard
of living. Much evidence exists that this process is already under
way.
The foregoing brief review of governmental receipts has included
all of the income of the Government because statistics of revenue
merely reported totals down to 1910-11. Subsequent to that date
it is possible to differentiate between customs and internal revenues
and also to segregate receipts from imports and those from exports.
It is the latter group of data which will now be discussed.
Beginning with the year 1911-12 revenues from exports were ap-
proximately 50 per cent greater than those from imports but that
year showed by far the largest income from exports of any year for
which separate statistics are available. On the whole there has
been a tendency for import receipts to increase and for export re-
ceipts to decline, or merely to remain stationary. As the tariff
rates have not been materially changed throughout the period it
follows that smaller or stationary export revenues also imply no defi-
nite increase in the volume of Haitian products which were sold
abroad. Moreover, as coffee represents the dominant item of export
it may be stated that receipts from exports in a general way fluctuate
with the quantity of coffee exported in any given year. However,
during the last few years there has been gratifying evidence that
sugar and cotton will soon dispute the paramount influence which
coffee has for so long exercised upon the public and private economy
of Haiti.
This office does not share the belief of some persons that import
taxes are legitimate, but that export taxes are improper. When
properly adjusted as to rate and as to the commodities subject to
taxation, income from export duties is equally justifiable as any
other form of taxation. As a matter of fact, not only does the







amount deducted from the income of the population for the use of the
Treasury in the form of export taxes constitute the same economic
burden as an equal amount received in taxes on imports, but even
the incidence of such taxes is approximately identical, at all events
in such a country as Haiti where agricultural pursuits occupy the
time of some 95 per cent of the population. Furthermore, export
taxes have long constituted an important part of the revenue system
of Haiti, and consequently such taxes have been absorbed or capi-
talized, or in some manner their effect has been fully discounted in
all commercial operations and price calculations. Finally, the ex-
perience of other countries with export taxes has been satisfactory,
and little evidence is available to show that properly imposed export
taxes are any greater discouragement to industry, agriculture or
commerce than are equally productive taxes on imports.
On February 29, 1924, the council of state approved a law in-
creasing the visa tax on imports from 1 per cent of the value of
imported merchandise to 4 per cent of such value. This law became
effective on March 15, 1924, and was designed to give the Govern-
ment a somewhat larger income, in order to bring about a balance
between receipts and expenditures. As a matter of fact even with
the more productive visa tax, resulting in a considerably larger
income from imports in 1923-24 than in any prior year, payments of
the Government slightly exceeded receipts for the year just closed.
It is evident therefore, that there was real necessity for the increase
in the visa tax, assuming that all appropriations were economically
justifiable. As receipts from imports have virtually doubled since
1920-21 and as the rates of duty on imports have but slightly in-
creased there are no better evidences of the enlarged purchasing
power with corresponding well-being on the part of the Haitian
people. As the effects of productive expenditures within the past
few years begin to make themselves felt there is every reason to
expect that receipts from imports will continue to expand.
Correct financial administration depends upon an accurate adjust-
ment between income and outgo. For this reason the periodicity
which characterizes the income of the Haitian Government is a
matter of no small concern to the financial authorities. As may be
calculated from the data presented in Table No. 36, income from
customs during October is approximately one-twelfth of the annual
total. From that point the percentage of total income received in
each month rapidly increases during November and December, the
latter month showing the maximum percentage of the year, and
thereafter there is a slight decline in January and a sharp decline for
the following months, culminating in the month of July when income
from customs is little more than one-half as much as in December.






59

The percentage of income from customs received each month over
the last five-year period is as follows:


October
Noven
Decem
Janual
Februa
March
April_
May-
June__
July
Augus
Septer


Per cent
er ..-- ..----------- --------------- 8. 74
aber----- -- 10. 03
ibr----.---------- 7------------- 1.3
iber ----------- ----------------- 11. 39
ry ------------ ---------- -------- 10. 30
ary-------------------------------- 8. 74
-------------------------------- 9.42
............ ..J ........... 8. 60
7------------- --------------- 00
..-----------------------------------.. 6.90
5. 73
t ..------.. ---. --- -------------- 6. 15
aber ------------------------------ 7.00
TOTAL .-------------------------- 100.00


For the receivership period the details of customs collections are
presented by months, together with totals, in Table No. 36. That
table indicates that the year 1923-24 closely followed the five-year
average, except that revenues were concentrated somewhat more
than usual in the first half of the fiscal year.
Customs receipts by ports for the period of the receivership are
shown in Table No. 37. On the whole, revenues collected in the
several customhouses have a close similarity to the volume of com-
merce passing through the ports, though there are certain diver-
gencies, according as the ports are principally characterized as import
or export centers. As certain export products are either untaxed
or taxed very lightly it follows that the ports specializing in those
commodities do not show customs revenues proportionate with the
value of the merchandise handled. For the year 1923-24 collections
of the several customhouses varied somewhat from the average for
the period, particularly in the case of Cape Haitian, the relative
position of which was not maintained, and in the case of Cayes, the
relative importance of which considerably increased. Petit Goave
also showed a substantial decline in receipts from the preceding year
as opposed to increased collections at J6r6mie and St. Marc.
43915-25t---5






















October .....--........- .....
November.....................
December...................
January......................
February....................
March ........................
April.........--..---...............
ay.....-----------.-----------
June............. .........
July..------------- ------ .....
August........................
September...................
TOTAL.................


TABLE NO. 36

CUSTOMS RECEIPTS, BY MONTHS

FISCAL YEARS 1916-17 TO 1923-24


1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24 TOTAL


Gourdes
1,264,221.79
2,010, 951.00
2, 250, 253. 90
S2,103, 407. 80
1,570,591.70
1,773,146.93
1,015,109.83
1,369,610.14
1,738,944. 20
1,193,955.14
1,020,064.66
985,594.96


Gourdes
826,407.95
1,265,103.67
1,108,042.42
1,159,289.36
1,325,368.69
995,440.77
1,305,495.57
1, 590,270.61
1,021,526.03
1,049,494.82
1,723,993.91
1,738,862.45


Gourdes
1,271,795.50
1,950,378.86
2,397,726.40
2,864,815.95
3,201,073.21
3,138,914.75
3,693,411.06
2,403,774.18
2,986,722.26
1,442,038.29
1,802,429.64
1,490,531.25


Gourdes
2,203,830.11
2, 237,639.58
4,062,883.07
4,018,532.95
3,010,886.53
3,030,207.61
2,757,579.78
2,413,281.91
2,427,149.04
2,019,142.40
2,003,331.80
1,888,564.32


Gourdes
2,028,375.05
1,602,091.76
1,159,061.37
1,394,708. 45
1,286,910.21
1,448,927.95
1,776,437.36
1,038,235.59
1,536,758.28
1,516,180.89
1,501,476.91
1,741,701.18


Gourdes
2,266,419.11
2,746,774.92
2,614,327.78
2,221,222.54
1,727,043.30
2,474,134.54
1,952,743.17
1,734,815.82
1,508,166.49
1,106,108.32
1,404,575.36
1,610,238.35


Gourdes
2,334,333.47
3,046,438.97
3,476,350.92
2,708,034.39
3,069,606.76
2,840,105.33
2,696,799.51
2,057, 070.13
1,812,552.83
1,437, 358.58
1,661,708. 87
2,052,226.59


Gourdes
2,767,890.81
3,674,196.52
3,793,955.15
3,317,806.82
2, 476,503.60
2,699,204.86
2,201,294.48
2, 065, 892.60
1,813,558.87
1, 520,628.69
1,599,089.95
2,020,884.79


I.- I- I -


18,295,852.05 15,109,296.25 28,643,611.35 32,073,029.10 18,030,865.00 23,366,569.70 29,192,586.35 129,950,907.14


Gourdes
14, 963, 273.79
18,533, 575.28
20,862,601.01
19,787,818.26
17,667,984.00
18,400,082.74
17,398,870.76
14, 672,950.98
14,845,378.00
11,284,907.13
12,716,671.10
13,528,604.59

194,662,716.94


---- --- ---
















Aquin .........................
Belladre.............
Cape Haitian-.................
Cayes.........-..............
Fort Libert6...........-.....
Glore...-....................
Gonaives-------...---.......--------.
Jacmel .......-...-...........
Jrrmie.........................
Jtr~mle------------------------
Miragoane .......---------------
Ouanaminthe.........-- ....---
Petit Goave...................
Port au Prince..........--------
Port de Pair........--------...
St. Marc-.. .-.....----- --.....
TOTAL.....- .............


TABLE NO. 37

CUSTOMS RECEIPTS, BY PORTS

FISCAL YEARS 1916-17 TO 1923-24


1916-17 1917-18 1918-19 1919-20 1920-21 1921-22 1922-23 1923-24 TOTAL


Gourdes
94,114.64
3,088.45
3,124,863.83
1,709,564.19
57,486.39
696.75
1, 726,990.98
1,702,657.92
1,047,356.57
290,566.43
22,614.81
1,272,103.61
5,564, 664.39
1,001,265.03
677,818.06


Gourdes
20, 656. 45
6,622.60
2,019,320.27
1,242,512.83
22,146.18
306.72
783, 318.18
1,563,905.42
722,388.49
63,990.66
21,474.98
698,727.67
6,833,939.30
518,137.17
591,849.33


Gourdes
177, 269.95
129.34
4,002,279.90
2,266,004.67
81,062.11
1,869, 691. 57
3,225,948.63
1,277,581.17
413,976.94
3,433.40
1, 580,478.41
11,800,911.09
1,103, 826.53
841,017.64


Gourdes
220,749.69
4, 142, 743.20
2,573,887.56
131,568.75
1,618,892.01
2, 442,530.79
1,075,735.78
303,277.00
1,401.67
1,744,348.82
15,139, 101.58
1,279,262.26
1,399,529.99


Gourdes
111,237.41
----------------
2,606, 272. 26
1,760,405.30
18, 280. 36
863, 083. 05
1,466,978.00
505,656.61
306,910.71
2,375.76
812,642.72
8,363,510.00
726,125.04
487,387.78


Gourdes
82,730.86
227.17
3,009,051.87
1,868,756.83
3,187.12
389.24
1,503,659.07
2,109,611.22
563,893.16
361,735.59
3,425.04
1,274,305.87
10,759,378.67
874, 426.15
951 791.84


Gourdes
265,202.82
151.24
3,262,065.03
2,995,875.03
69,268.22
1,068.42
1,723,047.33
2,886,990.06
761,453.75
678,225.83
4,474.59
2,300,136.29
12,150,442.35
127, 215.90
966,969:49


Gourdes
311,694.14
711.89
2,879,275.29
3, 870, 369. 87
205.85
899.12
1,758,531.05
2, 668,272.62
1,010,686.47
576,371.77
6,005..98
1,978,187.51
12,477,230.83
1,238,443.17
. 1,174,021.58


Gourdes
1,283,655.96
10,930.69
25,045,871.65
18,287,376.28
383, 204.98
3,360.25
11,847,213.24
18,066,894.66
6,964,752.00
2,995,054.93
65,206.23
11,660,930.90
83,089,178.21 0'
7,868,701.25 i-1
7,090,385.71


194,662,716.94


18,295,852.05 15,109,296.25 28,643,611.35 32,073,029.10 18,030,865.00 23,366,569. 70 29, 192,586.35 29,950,907.14








The distribution of collections at the various customhouses be-
tween revenue from imports, exports, and miscellaneous items is
shown in Table No. 38. Ports of relative importance for exports
as compared with imports were Aquin, Gonaives, Jacmel, Jer6mie,
Miragoane, Petit Goave, and Port de Paix while the ports where
receipts from imports largely exceeded those for exports were Cape
Haitien, Cayes, St. Marc, and particularly Port au Prince. At the
latter port receipts from imports were five times as large as those for
exports. This was to be expected, as Port au Prince is not only by
far the most important city of the Republic but is also the political,
administrative, and commercial capital, a situation which always
is reflected in relatively heavy imports.
The distribution of income from imports, exports, and miscel-
laneous customs receipts over the several months of the fiscal year
is shown in Table No. 39. Concentration of export movement in
November to March, inclusive, is quite evident and indicates the
need of providing productive activities for the population during
the present "dead season". Full details of customs receipts by
sources, by months, and by ports are presented in Schedule 3 at the
end of the present report.

TABLE NO. 38
CUSTOMS RECEIPTS, BY SOURCES AND BY PORTS
FISCAL YEAR 1923-24

IMPORTATION EXPORTATION MISCEL-
LANEOUS TOTAL

Gourdes Gourdes Gourdes Gourdes
Aquin.-----...--------------------- 84, 372. 93 223,627.00 3,694. 21 311, 694. 14
BelladBre .-------------------------- 711.89 ------------- -711.89
Cape Haitian...---.----------.------- 1,778,161.99 1,050,767.70 10,345.60 2, 879, 275. 29
C ayes .------------------------- 2, 565,992. 89 1,213,539.85 90,837. 13 3,870,369.87
Fort Libert..------------------ 205.85 -- ---- ---- 205.85
Olore ---....-------------------- ---- 850.12 49.00 ----------- 899.12
Gonaives....-----------------.------- 863,803.23 873,455.80 21,272.02 1,758,531.05
Jacmel.....----------------- ------- 1,337,991.43 1,302,732.75 27,548.44 2,668,272.62
Jeremie..----------------------------- 521,060.34 478,627.05 10,999.08 1,010,686.47
Miragoane....----------------- -- 26-6, 908.36 300,269.10 9,194.31 576, 371. 77
Ouanaminthe..------------------ 5,685.23 320.75------- 6,00598
Petit Goave......-------------------- 563, 748.50 1,398,906. 60 15,53241 1,978,187. 51
Port au Prince.....-------------------- 10,177,117. 16 2,045,368.17 254,745.50 12,477,230.83
Port de Pall...------....---------.... 468, 738. 36 748,580.80 21,124. 01 1,238,443. 17
St. Marc..-------------------------- -- 780,359.56 348,457.35 45,204.67 1,174,021.58
TOTAL.......------------....... 19,415,707.84 9,984,701.92 550,497.38 29,950,907.14





63

TABLE NO. 39
CUSTOMS RECEIPTS, BY SOURCES AND BY MONTHS
FISCAL YEAR 1923-24

IMPORTATION EXPORTATION MSCL- TOTAL
LANEOUS

Gourdes Gourdes Gourdes Gourdes
October, 1923.......----------......--.......---- 1,994,442. 76' 765, 975. 50 7,472. 55 2,767,890. 81
November -----------------------. 2, 243, 683. 67 1,422, 566. 10 7,946. 75 3,674,196. 52
December... .......------ --------------- 2,079,214.85 1,707,763.55 6,976. 75 3,793,955. 15
January, 1924.-----........-------.----. 1,732,812.93 1,578,459.45 6,534.44 3,317,806.82
February-----...----....... .............------- 1, 163,397.21 1,307, 907. 65 5,198. 74 2,476, 503. 60
March--..---....---..--- .... ....---- 1, 535, 310.02 1, 157,378.75 6,516.09 2,699, 204. 86
April----------.... --.------------. 1,560,010. 23 636,177. 70 5,106. 55 2,201,294. 48
May-.--..-- --- ------------- 1, 558,649.83 497, 957. 45 9,285.32 2,065,892. 60
June---- .. ---..............-.......... 1,338,653. 87 345,745.72 129,159.28 1, 813,558. 87
July ......-.... -----------..... .... .. -- 1,231,963. 51 174,589.85 114,075.33 1,520,628. C9
August.........-- ......------- --.------ 1, 374,752.00 111, 169. 40 113,168. 55 1, 599, 089. 95
September....-------.......... ------- 1, 602, 816. 96 279, 010. 80 139, 057.03 2,020,884. 79
TOTAL.-....-.........- ..... 19,415,707. 84 9,984,701.92 550,497.38 29,950,907.14


INTERNAL REVENUE RECEIPTS

A summary of internal revenue receipts from 1911-12 to 1923-24
has already been presented in Table No. 35. From 1911-12, when
internal revenue receipts were first reported separately, there has
been an increase of 200 per cent in such revenues. This showing is
gratifying, were it not for the fact that such income even in the
fiscal year just closed, which showed the largest internal revenue
receipts in the history of the Republic, constituted only 9.19 per cent
of the total income of the Government. Undoubtedly internal
revenues must be expanded until they equal or exceed customs
receipts before Haitian finances can be considered upon a satisfactory
basis.
In Table No. 40 are presented the statistics of internal revenue
collections by sources, from 1919-20 to 1923-24. This table in-
dicates clearly that much of the tax legislation at present on the
statute books is undesirable. Of the thirty kinds of taxes reported
separately, one-half yielded less than Gds. 10,000 each in 1923-24.
Taxes of such low yield may very clearly be described as nuisance
taxes, since their productivity does not warrant their maintenance
as a part of the revenue structure of the Republic. In addition
numerous taxes are grouped in the designation "miscellaneous,"
and these items combined yielded less than Gds. 14,000. They also
should be abolished except where they are of a regulative character.








TABLE NO. 40

INTERNAL REVENUE RECEIPTS BY SOURCES

FISCAL YEARS 1919-20 TO 1923-24

1919-20 1920-21 1921-22 1922-23 1923-24

Gourdes Gourdes Gourdes Gourdes Gourdes
Rental of public lands-....-.... -120,335.24 49,693. 36 66,621.36 65,783.13 70,908. 77
Document registration.-...-..-- 277,198.61 147,083.17 165,499.90 169,201.21 149,342.43
Mortgage fees ..........------- 109,707.98 52,336.43 62988. 85 58,455. 69 71,080.88
Court fees----..-.......-...------ 9,064.35 6,828.02 6,267.27 6,966.20 6,609.48
Manifest visas...--....--....-- .. 3,476.79 2,475.00 12,434.00 7,250.00 4,029.00
Occupational licenses-.......--- 170,424.40 170,298.80 177,130. 75 185, 769.95 173,363.88
Fines and penalties..........---. 659. 15 1, 347.95 1,374.00 3,722. 62 2,326.32
Income tax.......-- --- -----......... ------ 211,246. 77 156,140.38 745,139.33 296,526. 26
Registration and births, deaths,
etc....-------...----------------- 12,507. 25 ...--------------................. -----------82,541.45 70,994.77
Passport fees--.----.---------- 291, 257.50 244,149.25 31, 710.00 69,525.00 78,748. 7
Irrigation taxes.-......--......-- 1,878.70 15,406.88 3,583.27 5,753.58 8,353.61
Stock transfer tax...................... -- ----1,880.00 22,601.30 35,181.40 72,162. 25
Public auction fees..-...---.... 13,142.52 3,824.01 2,718.38 2,115.97 3,674.74
Telegraph receipts .....----... 158,686.30 130, 604. 70 157,867.70 209,970.00 226,741.65
Water receipts..-....--.......-- 76,231.10 207,843.57 203,750.90 209,336.62 199,377. 67
Consular fees--..--.........-- 48,937.60 93,136. 10 83,190.85 82,585.00 100,791.00
Trade marks---.......-......--- 2,887.50 3,17. 50 3,247. 50 7,095.00 8,150.00
Patents........------------------------------------ -------------- .. 6,750.00 2,775.00
Official Gazette-----.-----------...1,889.95 1,086.50 1,240.48 115. 50 1,027.05
Emigration fees.---------....... -...----.----------. ------.. ...-- 330,560.00 868,861.00
Concessions:
Port de Paix Co- -...---.... 6,000.00 6,000.00 6,000.00 6,000.00 2,000.00
IIe A Vache----.. .-------. 2,538.65 2,500.00 2,500.00 1,875.00 3,125.00
Mangrove bark -....---.. -1,920. 50 ........... ..................
Ile de la Tortue..------ ---------------------------- 4,609.42 ------------
Revenue stamps ......------- 213,799.80 207,736.71 184,322. 151,22.01 168,515.58
Postage stamps....---.. .... ---- 148,481.08 122,342. 31 122,118.53 130,649.21 119,147. 9
Stamped paper......-----... .- 189,773.70 137,028.07 73,072.30 87,773.10 49,946.73
Post office boxes.--......... ---- 6,814. 14 7,882. 25 7,928. 25 6,249. 30 8, 734. 15
Stamped check books....-....-- -7,869.40 5,063.20 6,607.30 10,799.20 9,599.60
Stamped commercial books.... 3, 939.40 2,650. 60 3,262.10 2,528.40 2,163.10
Escheated estates........------.. --- ---------- 181.33 2,448.82 2,902.65
ApprentiCe lawyer fees ....----- -------- ---------------------------- 25.00
Miscellaneous ....----------.--------.. ... 6,753.38 63,210.55 11,278.50 15,780.55 13,866.25
TOTAL.......--------- --- 1,886,174.99 1,897,171.70 1,580,246.77 2,699,443.24 2,795,870.53


Considering the more important internal taxes, it is found that
emigration fees constitute by far the most important source of inter-
nal revenue, accounting for 31 per cent of the total. The question
of taxes on emigration raises economic questions of considerable
difficulty and in regard to which the opinions of competent persons
are in sharp disagreement. One group believes that emigration is in
itself an evil, as it is denuding Haiti of its labor supply and thus tending
to retard development. This group is of the opinion that restrictions
upon emigration should be imposed in the form of high emigration
taxes or otherwise. The other school of thought takes the position
that the population of Haiti is at present greater than the productive
capacity of the country and that there is a definite gain by the re-
moval of labor which can find no remunerative employment at home.
As a large percentage of Haitian emigrants, who for the most part go
to Cuba to assist in the sugar harvest, return to their native country
and usually bring a considerable portion of their earnings with them,
it is argued that emigration is beneficial rather than detrimental,






pending the time when the agriculture and industries of Haiti are
adequate to supply lucrative employment to the entire population.
In the opinion of this office arguments of merit can be presented by
both schools of thought, but the preponderance of evidence seems to
be in favor of the latter. Accordingly, effort should not be con-
centrated upon devising restrictive measures to prevent Haitian
laborers from leaving the country, but every effort should be directed
toward increasing the productive capacity of the country so that
laborers will have no motive for leaving.
Next in importance to the tax on emigrants is the income tax, but
the revenue from this source only represented about one-third of that
from emigration. Unfortunately the income tax legislation of Haiti
is so badly drafted that administration is exceedingly difficult.
On the one hand it is possible to evade the payment of income taxes
altogether or at least to pay far less than contemplated by the law.
On the other hand the law unquestionably imposes certain hardships.
Thoroughgoing revision of the entire income tax structure is neces-
sary, and indeed it is quite open to question whether Haiti is at
present prepared for the application of an income tax. Tax author-
ities ordinarily take the position that the taxation of incomes is
primarily adapted to highly organized industrial countries rather
than to those where agriculture is predominant.
'Next in importance among internal revenues are receipts from the
telephone and telegraph service. As this service is owned and
operated by the State, revenues do not in reality represent an addi-
tion to resources for ordinary governmental purposes, since the
telegraph system is not as yet self-supporting. However, it is new
and capital expenditures for its establishment and extension have
necessarily been heavy. There is every reason to believe that as the
period of installation draws to a close this service can be placed
upon a profitable operating basis.
The service of water supply in Port au Prince and several other
cities of the Republic is also owned and operated by the Government,
and income from the sale of water enters the treasury as receipts.
As contrasted with the telephone and telegraph, income from water
supply more than pays the expenses of operation. It is hoped that
within a short time the system of metering water may be established,
as at present water is very wastefully employed due to the fact that
it is paid for only at fixed rates no matter how much is used.
Other important internal taxes take the form of occupational
licenses, revenue stamps, recording of documents, postage stamps,
and consular fees, in the order of their respective importance. Some
of these taxes and similar taxes should be maintained and possibly
extended in scope, but there should be a definite effort to utilize







fewer tax sources and to obtain greater income from each of those
sources. Undoubtedly the most glaring defect in the internal tax
structure is the absence of adequate taxes on the production and sale
of alcohol and tobacco and taxes on the ownership or rental of land.
At the present time careful study of the entire revenue system is
being made, and it is hoped that at the close of the present fiscal year
substantial progress on the solution of the problem can be reported.
Table No. 41 presents internal revenue statistics by districts from
1919-20 to 1923-24. As in the case of customs, so for internal
revenue, Port au Prince showed the largest collections. Indeed the
proportion of the total receipts in the Port au Prince district is much
larger than in the case of customs receipts. This is principally due
to the fact that all emigration taxes are payable only at the capital.
For all practical purposes the same statement has been true of the
telephone and telegraph, of water supply, of consular fees, of postage
stamps and of revenue stamps. Cayes was the second city in im-
portance for internal revenues, Cape Haitian third, and upon a very
much lower level were the receipts from Gonaives, St. Marc, Petit
Goave, and Jacmel.
TABLE NO. 41
INTERNAL REVENUE RECEIPTS, BY FINANCIAL DISTRICTS
FISCAL YEARs 1919-20 TO 1923-24

1919-20 1920-21 1921-22 1922-23 1923-24

Gourdes Gourdes Gourdes Gourdes Gourdes
Aquin---.......---------.. ---- 10,171.17 5,491.27 6,053.30 12,361.02 9,467.77
Cape Haitian...-....--- ------ 96,373.18 115,098.82 88,986.20 95,127.99 92,599.99
Cayes.............------------ 238,151.86 203,387.63 41,732.70 103,115.49 117,057.53
Fort Libert--.... -----... ----9,859.40 5,811.63 3,412.20 8,550.20 6,933.29
Gonaives--..-..-....------.... 93,222.41 36,782.19 50,768.45 52,286.15 48,399.25
Jacmel.....-...---------------. 44,114.54 31,624.88 37,139.97 58,363.63 40,771.43
J3r6mie.........---------------. 14,384.70 15,990.58 19,443.73 33,279.80 32,212.68:
Miragoane..------------------ -- 9,080.89 8,592.36 8,943.76 15,276.33 12,765.73
Mole St. Nicolas....--------.. ... 1,458.52 1,167.97 1,080.79 2,097.95 1 ..
Petit Goave-..--------- -. .....-- 39,147.25 52,029.95 36,402.43 44,164.44 41,980.08
Port au Prince-....-.......... 1,233,546.88 1,304,733.08 1,216,276.95 2,203,229.58 2,321,660.0
Port de Paix-------.......-..--- 55,024.89 82,897.24 36,143.26 35,402.01 26,987.68
St. Marc..--..----------------- 41,639.30 33,564.10 33,863.03 36,188.65 45,035.03
TOTAL--...- -... ...----- .-. 1,888,174.99 1,897,171.70 1,580,246.77 2,699,443.24 2,795,870.53

The data for internal revenue as distributed over each month of
the year are presented in Table No. 42. Seasonal fluctuations are
by no means as clearly evident as for customs revenues, the relatively
large collections appearing for the month of September being apparent
rather than real, because prior to a recent change in accounting pro-
cedure arrears in internal revenues after the end of the fiscal year
were all credited to the month of September. As a matter of fact
October should be the month of the largest collections, as certain
annual payments are due in the first month of the fiscal year.








INTERNAL REVENUE PERSONNEL

One of the principal difficulties in organizing the Internal Revenue
Service has been to obtain satisfactory employes. Since internal
revenue receipts are quite small even fQr entire financial districts,
except that of Port au Prince, it follows that the subdivisions of those
districts yield only insignificant amounts to the public treasury.
Under these circumstances it is impossible to pay salaries sufficient
to attract energetic internal revenue employes, yet without satis-
factory employes it is difficult to increase receipts from internal taxes.
Even on the present modest salary basis for the internal revenue
employes the salaries of tax collectors in numerous outlying districts
have exceeded their total collections. Obviously such a situation is
of direct disadvantage to the State, yet it would be inequitable to
fail to collect legally imposed taxes in all of the districts of the
Republic, merely because receipts in certain districts are unproductive
from a revenue standpoint. It is hoped that as the present taxes of
low yield are replaced and as more productive taxes are established
the collectors of the outlying districts will be able to make a more
satisfactory showing.
TABLE NO. 42
INTERNAL REVENUE RECEIPTS, BY MONTHS
FISCAL YEARS 1919-20 TO 1923-24

1919-20 1920-21 1921-22 1922-23 1923-24

Gourdes Gourdes Gourdes Gourdes Gourdes
October -..................---- 155, 359. 49 106, 296.84 149,861.40 135, 673.20 109,530.34
November---.... ----------- 83, 480.96 112,821.66 92, 08. 50 80, 737.33 88,330.55
December ------------------.. 59,875. 41 119, 678. 75 117, 725.40 118, 944.31 118, 433.77
January_--------. ------- ------- 177,916.07 196, 054. 16 187, 750. 92 113,054.67 187,185. 70
February--..------. ------------ 132,747.69 263,497.74 106,341.60 281,714.14 298,513.85
March......----- ---- --- 199, 259. 60 90,329. 13 91,359. 39 322,133. 22 178,047.64
April -...- ------............ --- 195,122.07 124,400.30 121,919.72 168,826.64 165,946.16
May.--.......----------. ....- -- 141,689.68 82, 683. 66 93, 162.00 703,435.98 285, 415.33
June- ... ..--- ....--_ ...-- ----- 89, 436. 54 109, 698. 43 99,051.05 156, 562. 27 272, 067. 78
July...--- ...------- ...---- ...-- 84,957. 65 91,387.86 135,237.79 110,175.79 357,760.09
August--...--..-......-- ------- 204,185. 75 80, 451.42 125, 408. 34 154,449.35 378, 801.65
September-...--...- .. .....--- .- 362, 144.08 519, 871.75 260, 220. 66 353, 736.34 355, 837. 67
TOTAL--........... .------- 1,886,174.99 1,897,171.70 1,580,246.77 2,699,443.24 2, 795,870.53


MISCELLANEOUS RECEIPTS

Statistics of miscellaneous receipts have already been presented in
Table No. 35 for the fiscal years 1916-17 to 1923-24. These revenues
have gradually expanded due largely to the improving treasury posi-
tion of the Government. As the financial situation of Haiti has
improved and as the cash balance of the treasury has increased con-
tinually larger sums have been available for deposit at interest.
Such deposits have in large part yielded the sums designated as mis-
43915-25--6





68

cellaneous receipts of the Government. Indeed for the fiscal year
1923-24 all miscellaneous receipts were derived from interest on
governmental deposits.

GOVERNMENTAL EXPENDITURES
Prior to American intervention there do not exist even approximate
statements of annual expenditures of the Government. An examina-
tion of such data as exist shows them to be so incomplete and unreli-
able that their publication would serve no useful purpose. However,
from the beginning of American cooperation with the Government
of Haiti, financial records were reduced to a more orderly basis, and
Table No. 43 presents a summary of all disbursements of the Gov-
ernment since the inauguration of American intervention and includ-
ing the fiscal year 1922-23. During 1923-24 the method of reporting
expenditures was radically changed with the result that disburse-
ments as classified in that year are not comparable with those of the
earlier years of the receivership.




TABLE NO. 43
EXPENDITURES OF HAITIAN GOVERNMENT, BY SERVICES1

FISCAL YEARS 1916-17 TO 1922-23

GUARANTEED
GENDARMERIE PUBLIC WORKS PUBCHEALTH PUBLIC DEBT INTRSTAND HAITIAN MIN EXAORDI- FINANCIAL AD-M LLA-
SERVICE SERVICE SUBSIDIES ISTRIES NARY CREDITS VISER--GENER- TOTaL
SUBSIDIES TR NARY CREDITS L RECEIVER NEOUS

Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes urdour des G rdes Gourdes
September, 1916. 711,309.91 690, 284.08 ----.---... ........------ -.-. 1, 905,047. 50 8, 850. 15 355, 033. 48 3, 751, 525.12
1916-17-..---------4,792,156.10 3,288, 031.60 ................-------------------92,434. 55 5,131819. 90 79,625.70 1,783,109.95 15, 884, 177. 80
1917-18----------....... 4,565,238.75 2,700,853.70 889,870.75 --------- .----.---- 5, 547, 88& 85 ---------------- 741,0 80 170,089.60 14,614,997.45
1918-19-----.... 4, 594, 938. 30 2, 721, 341.50 958,756.70 497,140.00 175,099.15 ,806,871.30 --- --- 700,035. 60 45, 297.90 15,499, 480. 45
1919-20.----.. 5, 415,377.45 3,199,680. 25 1,338,591.30 245,000.00 461,241.15 8,490,246.70 ---------- 1,380,460.60 116,268.80 20, 646, 866. 25
1920-21..----. 5,114,593.80 2,634, 628.15 1,541,482.30 13,170,380.95 406,771.30 7,005,503.45 ..--.---------. 1,452, 073.10 1,463,022.85 32,788,455.90
1921-22---.... 5,104, 056:45 2,451.720.30 1,244,506.25 21,663,345.05 293,995.55 7,483,538.25 188,422.70 1279,14225 67,181.60 39,775,08.40
1922-23--.... .. 5, 226,550.60 5019,229.60 1,485,106. 25 9,057,374. 50 206,400.00 7,811,914.75 232,709.00 1,438, 506.15 2,322. 30 30, 560,113.15
TOTAL..... 35,524,221.36 22,705,769.18 7,458,313.55 44,633,240.50 1,635,941.70 49,182,830.70 421,131.70 :7,877,749.35 4,082,326.48 173,521,524.52

1 The classifications of expenditure in this table are not satisfactory, but a reclassification according to objects of expenditure was found to be impossible.





70

Analyzing the objects of expenditures it will be noted that the cost
of maintaining order, as indicated by the expenses of the gendarmerie,
has been quite constant. This is principally due to the fact that an
international agreement provides for a certain strength in the con-
stabulary and also for specific appropriations for the maintenance of
that organization. Disbursements for public works, which were
almost entirely neglected during the years antedating American
intervention, at once became an important feature of financial ad-,
ministration. Except for the two years of depression following the
abnormally favorable year of 1919-20, disbursements for public
works have shown a tendency to increase. Little argument is re-
quired to prove that such an increase was necessary, since at the begin-
ning of American participation in Haitian administration the public
works which characterize modern states were almost totally lacking.
Moreover, the public works program must be regarded as merely
in its initial stages, as Haiti requires the investment of continually
increasing sums over a period of many years in the construction of
roads, trails, bridges, municipal water systems, irrigation systems,
telephones and telegraphs, hospitals, schools, postal facilities, public
buildings, wharves, aids to navigation, parks and playgrounds, and
the innumerable public comforts and conveniences which are char-
acteristic of progressive countries.
Practically similar statements are applicable for expenditures for
the public health service. Disbursements in the interest of public
health have shown a tendency to increase, but this work is by no
means satisfactory as to scope or equipment, and requires enlarged
expenditures over a period of many years before the problem of pub-
lic health can successfully be solved.
As indicated in the table, payments on the public debt were sus-
pended for the first two years of the American intervention. This
was necessary because of the deplorable state of public finances and
the absolute necessity of applying all revenues to administration so as
to prevent the breakdown of the machinery of government. How-
ever, as rapidly as possible payments on the public debt were re-
sumed, and during 1920-21 and 1921-22 all arrears on the external
public debt except those on the guaranteed bonds of the National
Railroad of Haiti were liquidated.
For 1923-24 it was decided to classify expenditures functionally,
and to present financial data separately for each of the principal
services of the Government. Disbursements of the Government,
classified according to the several objects of expenditure and shown by
months, are presented in Table No. 44. It should be understood
that all disbursements are reflected, whether the authorizations were
in the form of budgetary credits, supplementary credits, or extra-





71

ordinary credits. Furthermore, the method of accounting was
altered during the year so as to eliminate a so-called period of liquida-
tion, with the result that the statistics of expenditure reflect actual
disbursements in the fiscal year without reference to the fiscal years
during which authorization for the several expenditures may have
been made. In other words,-disbursements have been reduced to a
cash basis, representing actual outgo from the public treasury during
the specific period under consideration.









TABLE NO. 44

RECEIPTS AND EXPENDITURES

FISCAL YEAR 1923-24

EXPENDITURES


OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH


PUBLIC DEBT:
Financial Adviser-General Receiver.....................................-
Internal Revenue Service:
Series A loan.....- ................................ ..........-..
Series B loan........................................................
o i "li


Wharf Company subvention .------ ---- ----........
Commissions paid to Banque Nationale...........-... -----....-
Roberts Dutton & Co., claim........................-...- .....--
Cable Company subvention ----....---................................--
P. C. S. Railroad subvention................................... .....
Iaitian Construction Co., notes .............-..-..................
Stamp sales, Discounts and Expense:
Total public debt ..............-.... ..................... ...
Gendarmerie-..... ..............................................
Foreign relations-................................................ ........
Finance and Commerce............-.......... --...........
Interior.... .... .......................................
Public Health Service.... ...- .............................
Public Works......-.. -- ....--... ..... ...............-
Public Works Service.......................................................
Agriculture.....- ............ ......................-
Agricultural Service...--................................................
Public Instruction.... ......------------......---........-- .....- ....
Justice--------....-. ... ...
Religion .. .......................................... ...
TOTAL EXPENDITURES FROM REVENUE..................................


Gourdes
88, 579. 59
465, 744. 80
99,223. 80


210,000.00

863,548. 19
453,689.54
105,102.93
113,831.00
97,050.97
112,858. 79
105,462.97
541,958. 26
12,233. 93
173, 213. 84
111,008.47
28,253.89


Gourdes
100,109. 58
465,744. 80
25, 895. 10


591,749.48
358,323.47
70,502.95
66,948.73
93,209.55
114,704.03
89,654.17
573,660.90
10,637.06
167, 026. 93
98,356. 84
32,770.55


Gourdes
90,413.63

466,671.90
98,218. 20


206, 400.9 0

861,703.73
476,663. 53
45,863.32
127,930.70
121,226.96
123,060.50
67,926.04
716,989.24
10, 346. 90
166, 813. 12
108,719.47
28,785. 78


2,718,212.78 2,267,544.66 2,856,029.29 2,228,709.32 3,728,176.11


Gourdes
94,314.44

465,744. 80
7,321. 75


--- ---: : -: -: :-.-
:::::::::::::---



567,380.99
430,995.98
57,678. 44
108,750.49
95,528.76
140,292.12
78, 677.25
400,385. 55
10, 398. 36
191,835. 06
109,474. 21
37, 312.11


Gourdes
101,751.95

465,744.80
106, 961. 80


428,383. 60
291,925.25
277,872.35
417,625.45


2,090,265. 20
376,696.11
40,581.71
119,586.70
97,164.97
109,272. 55
78,481.00
479,825.42
10,682.57
180,807.78
103,794. 64
41,017.46


Gourdes
96, 067.67
3,260, 213.40
20,005.70
463,962.60
22,878. 69
----- - - -
----- - - -
24,363.70

tb
3,887,491.76
427,973.03
40,937. 81
128,809.48
93,435.51
119,450.68
78,315.00
487, 888.29
10,308. 76
19,159.97
159,582.22
98, 861.32
26,692.14


5, 578, 905. 97


eres osu...... .


I...... ---------------- I .......---------------


I


i i i-- -- -- -


1.__.__.~__.,_ __.~_~__ _~ _ _ _


- - - - - - - -


- - - - - - -









PUBLIc DEBT:
Financial Adviser-General Receiver--.... ... ....
Internal Revenue Service......... ..-............
Series A loan.................................
Series B loan-.................................
Series C loan............................ ......
Wharf Company subvention....--- ......- ......
Commissions paid to Banque Nationale.................
Roberts Dutton & Co., claim ............................
Cable Company subvention.. ---........------.......--...--
P. C. S. Railroad subvention -...
Haitian Construction Co., notes.....-----...---...........
Stamp sales, Discounts and Expense..--------
Total public debt..-.......................- .........
Gendarmerie ..--..-- ...... ..............
Foreign relations.--- -------- --...
Finance and Commerce-.------. ..-- ---------------
Interior ........ --.--- --------....... ..........
Public Health Service.----.......--.. .. --- ..---
Public Works -- ------- ....... .
Public Works Service....--....... ....--------... .. ..
Agriculture --------------............ --.-
Agricultural Service.. ...... ------...... ..-..
Public Instruction....-................ ................
Justice ---------.........-- .-----
Religion..........-..............................


APRIL MAY JUNE JULY AUGUST SEPTEMBER TOTAL


Gourdes
90,602.21
-----.----------
101, 529. 45

15, 613. 82
536,302.26


223, 915.00

967, 962.74
521, 880.93
46,021.26
107,642.89
87,971.05
107,720. 67
66,862. 28
457,616. 71
27,616. 27
18,582.74
171,416.74
100,858. 38
86,595.26


TOTAL EXPENDITURES FROM REVENUE----.............. 2,768,747.92


Gourdes
92,522.32

42, 745. 20
64,213.90


19, 298. 35


218, 779.77
421, 988.16
43, 363. 71
110, 230. 53
91,013.47
111,387.84
75, 126.47
405,556.68
7,071.33
24,928.91
173, 699. 74
103,117.00
33, 694. 83


Gourdes
100,385.77

107, 433. 18

20, 819. 95

16, 028. 95

3, 539. 33
248, 207. 18
427,022. 12
87,316.95
209,850.39
165,741.32
147,303.48
103, 526. 35
394,590.33
15,027.59
40,548.92
343,249.76
196, 260.16
54,215.98


Gourdes
95,647.99

439,814. 80
36, 868. 22

2,683.55


575, 014.56
472,258.48
40,725.48
129,615. 99
111,427.75
121, 973. 25
78, 067. 71
442,936.89
13,657.10
44,649. 06
232, 503.53
133, 6561. 52
33,268,33


Gourdes
84,576.18
18,755.58

609,693.90
399,997.50






1,113, 023. 16
468,445.04
64,027.99
98,092. 74
198,757.15
148,105.95
57,233. 26
464,160.25
S10,047.26
86,253. 43
172,980. 21
104,137.23
27,940.90


Gourdes
83,94590
54,723.30
37, 127. 48
::-----_-_--------





9, 746. 09
185, 542. 77
486, 512. 83
92, 076. 92
199,077.20
110, 875. 60
172, 928. 05
82, 003.70
529, 590. 53
10,261.11
200, 322. 86
173, 065. 32
104, 384.04
26, 845.77


1,819,958.44 2,432,860.53 2,429,659. 65 3,013,204.57 2,373,486.70


Gourdes
1,118,917.23
73,478. 88
5, 589, 864. 50
1,695,970.36
928,174.00
524, 564. 28
828,227.51
277,872.35
480,000.00
206,400.00
433,915.00
13, 285. 42
12,170, 669. 53
5,322,449.22
734,199.47
1,520,366.84
1,363,403.06
1, 529,057.91
961,336.20
5,895,159.05
148,288.24 -
434, 445. 89
2,306,194. 25
1,372, 33.28
457,393.00

34, 215,495.94







TABLE NO. 44-Continued

RECEIPTS AND EXPENDITURES-Continued

FISCAL YEAR 1923-24-Continued

RECEIPTS

OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH

Gourdes Gourdes Gourdes Gourdes Gourdes Gourdes
Customs ............---------------------------------- ........................ --2,767,890.81 3,674,196.52 3,793,955.15 3,317,806.82 2,476,503.60 2,699,204.86
Internal taxes-.----------... .------ --- --------------------------- 109, 530.34 88,330.55 118,433. 77 187,185.70 298,513.85 178,047.64
Miscellaneous ..-------------------------......................... 13,163.42 12,880.51 12,907.30 12,934.21 12,961.23 12,988.20
TOTAL REVENUE........................---------------------------------....................... 2,890,584.57 3,775,407.58 3,925,296.22 3,517,926.73 2,787,978.68 2,890,240.70
Cumulative revenue----------... ---------............................ 2, 890,584.57 6,665,992. 15 10,591, 288.37 14,109, 215.10 16, 897,193. 78 19,787,434.48
Cumulative payments from revenue----------------... ............2,718, 212. 78 4,985,757.44 7,841,786.73 10,00,496.05 13,798,672.16 1937778.13
+172,371.79 +1,680,234.71 +2,749,501.64 +4,038,719.05 +3,098,521.62 +409,856.35

APRIL MAY JUNE JULY AUGUST SEPTEMBER TOTAL

Gourdurd es hordes Gouurde s Grdes Grde oudes Gourdes Gourdes
Customs ---......---.....---------------- ............-.. 2,201,294.48 2,065,892.60 1,813,558.87 1,520,628.69 1,599,089.95 2,020,884.79 29,950,907.14
Internal taxes-.---..-- --.--.....--.......------.......---- 165,946.16 285,415.33 272,067.78 357,760.09 378,801.65 355,837.67 2,795,870.53
Miscellaneous----.....---------------............ ........ 13,021. 50 13,042.35 12,935. 75 12,877.00 12,560. 15 13,272.04 155, 543.66
TOTAL REVENUE--------------.... .......................... 2,380,262.14 2,364,350.28 2,098,562.40 1,891,265.78 1,990,451.75 2,389,994.50 32,902,321.33
Cumulative revenue ...---------..... ----... 22,167, 696. 62 24,32, 046. 90 26,630, 609. 30 28, 521, 875. 08 30, 512,326. 83 32,902,321. 33 32,902,321.33
Cumulative payments from revenue....-------------------- 22, 146,326.05 23,966,284.49 26,399,145.02 28,828,804. 6 31, 842, 009.24 34, 215, 49. 94 34, 215, 495.94
+21,370. 57 +565,762.41 +231,464.28 -306,929.59 -1,329,682.41 -1,313,174.61 -1,313,174.61


--- ----------------- --- ------- ----







Expenditures of the Financial Adviser-General Receiver and of tie
internal revenue service, have already been discussed. Disburse-
ments under the title of public debt were somewhat greater t an
during the prior year, as an effort,was made to liquidate all out-
standing claims against the public treasury, so far as such claims
were outside the jurisdiction 6f the claims commission. Such action
was taken in the interest of the credit of Haiti, as credit rating can
not be of the best as long as legitimate obligations are due but
unpaid. It is a pleasure to record that at the end of the fiscal year
1923-24 all claims which the State recognized as valid were eit er
paid or else cash reserves in full had been set aside for. their payment.
Moreover, claims as yet unauthentica.ted were in process of adjudi-
cation by the claims commission, and reserves in cash and Govern-
ment bonds had been set up which are estimated as much movie titan
adequate to meet all of the awards of that commission. Undoubtedly
this is the first occasion in the history of Haiti in which such a state-
ment could be made. With obligations of past years now funded,
liquidated or in process of liquidation, and with financial arrange-
ments already completed for the payment of eventual pecuniary
awards, the resources of the Government will not in the future have
to be devoted in considerable part to the settlement of financial
difficulties arising from past years, but all revenues may be devoted
to constructive and productive objects which in a short time s iould
show increasing effects in enhancing the welfare of the Republic.
Expenditures for the gendarmerie closely approximated tnlose of
preceding years, and expenditures for public works showed a grati-
fying increase. The public health service, judged from the stand-
point of costs of operation, carried on approximately the same amount
of work as during the prior fiscal year.
One of the most urgent problems of Haiti is to increase produc-
tion, and as Haiti is primarily an agricultural country the problem
of increased production virtually resolves itself into that of more
efficient agriculture. After careful thought an organization was
created to take charge of the technical agricultural problems of t .e
Republic. Although this organization did not receive an appro-
priation until the end of February, 1924, it rapidly developed as to
scope of activities and number of personnel, and expended during t e
year some Gds. 435,000. Unquestionably the agricultural service
must receive increasingly large appropriations if it is to accomplish
the task which has been entrusted to it. Such a task is difficult in
any country, as farmers are proverbially reluctant to change the
practices of generations and to adopt scientific methods. For a
country like Haiti the problem is peculiarly difficult since to t e
recognized inertia of farmers in general must be added widespread







ignorance on the part of the Haitian peasants. It is beyond the
scope of the present report to outline the actual and proposed activ-
ities of the agricultural service, but it is the opinion of this office that
the financial future of Haiti is more dependent upon its success than
with that of any other branch of the public administration.
Although it is impossible to compare expenditures for public
instruction over a series "of years it may be stated with confidence
that far larger expenditures for this purpose are necessary, provided
there is assurance that funds which may be appropriated will be
efficiently employed. Unfortunately, in the past abuses have been
permitted in the administration of public instruction, particularly in
connection with the payment of rentals for school buildings in which
no classes were held and payment for school teachers who did no
teaching. There is also no doubt that the scope and method of
instruction should be radically revised, so that emphasis will be laid
on agricultural and vocational education. All leaders of industry,
agriculture and commerce complain that it is difficult if not impos-
sible to obtain skilled workmen, and economic progress in Haiti can-
not be rapid as long as this condition continues.
Another needed development in educational organization is to
encourage the municipalities and minor political subdivisions to
assume larger responsibility in the establishment and maintenance
of public instruction. At the present time the municipalities are
inclined to reply upon the central government for many services
which they themselves should provide, such as municipal water sup-
ply, municipal sanitation, and particularly primary instruction.
Unquestionably the problem of education is one of the most difficult
with which Haiti is faced and one toward the solution of which unsatis-
factory progress has been made. In this connection it should be
recalled that the Treaty of September 1, 1915, and subsequent
agreements have not provided for American assistance in solving the
educational problems of Haiti.
By the terms of the protocol of October 3, 1919, it was provided
that certain claims should not be subject to the jurisdiction of the
claims commission but should be settled directly by the Haitian
Government. During the fiscal year 1923-24 the remainder of the
group of claims exempted from the jurisdiction of the claims com-
mission were finally settled. Because of this fact, relatively large
payments outside of ordinary budgetary authorizations became
necessary. Moreover, the funds necessary to pay these claims were
charged directly against revenue, with the result that expenditures
in the past fiscal year were considerably greater than financial require-
ments for the ordinary operations of the Government.







TREASURY POSITION

Prior to 1923-24 there had been no attempt to determine the re-
sources and obligations of the Government. In other words, while
an income account was published for each year of the receivership,
an asset and liability account had not been constructed. Table No.
45 presents the asset and liability statement of the Haitian Govern-
ment as of September 30, 1924. In this table are shown all of the
cash assets of the Government and also all of the obligations, includ-
ing reserves, which are estimated as more than adequate for covering
the cash awards of the claims commission.
Unfortunately arrangements have not thus far been made by which
the Haitian Government receives interest on deposits carried with
the Banque Nationale de la Republique d'Haiti. Under these cir-
cumstances it is necessary to carry the bulk of the funds of the Gen-
eral Receiver in New York, so that they may be productive. During
1923-24 the policy was adopted of maintaining in Haiti funds merely
sufficient to meet the current financial requirements of the Govern-
ment and to transfer all unneeded balances to interest-bearing account
in New York. Thus at the close of the fiscal year the account of the
General Receiver in gourdes in the Banque Nationale amounted to but
Gds. 4,930,000, while the account of the General Receiver plus the
balance of the series A loan in interest-bearing New York funds
totaled Gds. 23,446,000. As the current position of the Government
has now been placed upon a satisfactory basis, with cash balances of
considerable magnitude, the income of the Government from interest
receipts has become of real and growing importance.

TABLE NO. 45
CASH ASSETS AND LIABILITIES
SEPTEMBER 30, 1924
ASSETS
Gourdes
Deposits in Banque Nationale de la Rdpublique d'Haiti-------- 4, 930, 926. 91
Deposits in foreign depositaries (New York):
To credit of General Receiver----------.----------- --- 14, 133, 080. 70
To credit of Haitian Government ----------------- 9, 313, 741. 70
Cash in hands of disbursing officers ------------------------ 86, 936. 08

TOTAL ---------------------------------------- 28, 464, 685. 53








LIABILITIES
General Receiver's checks outstanding --------------__
Reserves for:
Amortization, series B bonds________ ______
Interest, series B bonds_---------________
Interest-
Internal consolidated debt ------- _____
Fiduciary currency ---------------
Subvention, Wharf Co., Port au Prince..______ ..__
Awards of claims commission, debt retirement-
Public works ------------------------.... _______
Budgetary credits ...--------------------____..
Extraordinary credits ------------------- ---.._-___
General Receiver's 5 per cent fund for customs service ..----__
General Receiver's 15 per cent fund for internal revenue service_
Net balance (cash working balance) ---______- ___________-


Gourdes
893, 125. 80

11, 571. 40
161, 329. 74

200, 788. 25
264, 638. 00
67, 253. 46

9, 313, 741. 70
618, 953. 73
9, 484, 407. 14
415, 498. 73
34, 843. 28
6, 998, 534. 30


TOTAL -.....-------------- ----------.............. 28, 464, 685. 53
So far as can be ascertained, all of the cash obligations of the Gov-
ernment are reflected in the liability account, which includes all un-
paid bills of the Government, as well as all authorizations of expendi-
ture which were not utilized but still valid as of September 30, 1924.
The statement also includes the reserves which have been set up for
meeting the cash awards of the claims commission, and indeed much
larger sums have been placed in these reserves than will probably be
utilized. The law authorizing the series A loan provided that its
proceeds should be utilized for the refunding of certain debts and for
paying the cash awards of the claims commission, and that the balance
should be employed for debt retirement in excess of the amortization
schedules and for public works. It is expected that a substantial
balance will be available in the fiscal year 1924-25 for the two latter
objects. Obviously, to the extent that this hope is realized, the
financial position of the Government will be further improved.
With all current obligations provided for, a cash surplus of approxi-
mately Gds. 7,000,000 was shown at the end of the fiscal year. With-
out question this is the largest unobligated cash balance which has
ever existed in the history of Haiti. Funds in the possession of the
Government may at times have been greater than on September 30,
1924, but there also existed numerous claims and bills payable, so that
the available cash balance was very much below the Gds. 7,000,000
above mentioned. As a matter of fact, bills payable were ordinarily
in excess of cash resources until the work of rehabilitating the finances
of Haiti was undertaken by the receivership.
The Treaty of September 16, 1915, provides that the Government
of Haiti can not obligate the public treasury without the approval
of the President of the United States. The general financial law of
Haiti provides that if revenues are not adequate to cover expendi-







tures authorized by budgetary, supplementary, and extraordinary
credits, such authorizations may be limited by the Minister of
Finance, in agreement with the Financial Adviser, to the revenues
actually realized. In view of these circumstances sound financial
policy necessitates the accumulation of a substantial cash balance if
the ordinary services of the Government are to continue without
interruption. Ordinarily it is-considered uneconomical for a govern-
ment to maintain large cash surpluses, on the theory that funds in
the hands of its citizens can be more productively employed than
funds in the hands of the Government. Moreover, a treasury sur-
plus is always an incentive to wastefulness. However, in the case
of Haiti the situation is somewhat different. Its financial policy may
more nearly be compared with that of a corporation than with that
of a government. The existence of a treasury surplus does not induce
extravagance on the part of a corporation, and so in the case of Haiti
a strong treasury position should not result in lavish expenditures,
as all authorizations of credits have to be approved by officers respons-
ible to the President of the United States, and not subject to local
political pressure.
Accordingly, a treasury surplus is as legitimate and as essential on
the part of the Haitian Government as it is on the part of a well-
managed corporation. And as financial authorities approve the
policy of corporations in building up a strong treasury position and
increasing their credit rating accordingly, so the Haitian Government
should maintain substantial cash balances as long as present arrange-
ments continue.
There is room for considerable difference of opinion as to the
specific amount which should be maintained as liquid funds. The
unobligated surplus is designed to meet fluctuations both of income
and expenditure from month to month and also from year to year.
As revenues show wide variations during different periods of the
fiscal year, and as annual revenues are largely dependent upon
international commerce, with consequent broad fluctuations, it may
well be argued that the cash balance should at least be equivalent to
one-sixth of annual expenditures of a normal year. Ordinary
expenditures may roughly be calculated at Gds. 30,000,000, so it
follows that the unobligated cash surplus should at least equal Gds.
5,000,000 in order to avoid- the possibility of being compelled to
curtail necessary governmental services. Since the surplus as of
September 30, 1924, was approximately Gds. 7,000,000 it is evident
that careful scrutiny of appropriations and economy in the expendi-
ture of those appropriations have finally resulted in the accumula-
tion of a cash balance as large as needs to be carried in normal times.
However, just as a corporation bends every effort to maintain its
current cash position, so the financial authorities of the Haitian





80

Government have as one of their most important responsibilities
the maintenance of the satisfactory cash position which has been
established as the result of so much hard work.

RECEIPTS AND EXPENDITURES FOR THE RECEIVERSHIP
PERIOD

As the receivership has now been in operation for some eight
years, it is interesting to take stock of the comparative position of
Haitian finances at the beginning of that period and at the present
time. The necessary data have been compiled and appear as Table
No. 46. Revenue receipts and expenditures from revenue, together
with the surplus or deficit for each year of the receivership period
are shown. It appears that for the first two years a modest surplus
was shown, due largely to the fact that not all the obligations of the
Government were met. During the two years immediately following
the European war the surplus reached large proportions. Then came
the two years of deflation and world depression in which the deficits
were approximately equal to the surpluses of the two preceding years.
By 1922-23 the situation was again comparatively normal, with
revenues on an expanding scale and expenditures brought under
control.
TABLE NO. 46
RECEIPTS AND EXPENDITURES AND EXCESS OF RECEIPTS OR
EXPENDITURES
FISCAL YEARS 1916-17 TO 1923-24

RECEIPTS EXPENDITURES SURPLUS DEFICIT

Gourdes Gourdes Gourdes Gourdes
1916-17 -......- ..-- .- ------- 18,934, 684. 70 15,884,177. 80 3, 050, 506. 90 ...............
1917-18...-----...-- ---------------- 16,048,390.75 14,614,997.45 1,433,393.30 --...........--
191819...----------------------- 29,955,933.45 15,499,480.45 14,456,453.00 ..
1919-20....----------------------- 33,997,450.79 20,646,866.25 13,350,584.54 ..---...--
1920-21........-------------------- 19,946,095.70 32,788,455.90 ----..- -.... ---- 12,842,360.20
1921-22-.....----..---------- ----- 24,964,795.72 39,775,908.40 -------------. 14, 811,112.68
1922-23 ..------------------ ---- 31,950,101.24 30,560,113.15 1, 389, 988. 09
1923-24..............--------------- -- 32,902,321.33 34,215,495.94 ----... --...... 1,313,174.61
TOTAL....---------------- ---- 208,699,773.68 203,985,495. 34 33, 680,925. 83 28, 966, 647.49
Surplus for period.----------------- ----------- -------.. 4,714,278.34 .............

The fiscal year just closed showed an apparent deficit of Gds.
1,313,174.16, but this deficit was consciously permitted because of
the strong cash position of the treasury. It is explained by two
principal classes of expenditure, one of which was not properly
chargeable to income during the fiscal year and the other of which
was subject to complete control by the financial authorities. The
first explanation is to be found in expenditures of Gds. 1,528,039.98
for claims finally liquidated by the Government in 1923-24 which
were not subject to the adjudication of the claims commission.
Obviously those expenditures were not made for obligations incurred







in the fiscal year under review, but were a heritage of long standing
which seriously needed to be' settled. The second cause for the
deficit were expenditures of Gds. 3,625,655.33 as extraordinary
credits, the greater part of which were for public works. Needless
to say, extraordinary appropriations for public works are of such a
character that they can be approved or refused according to the
availability of funds. I
The year 1923-24 may, therefore,' be regarded as eminently satis-
factory in spite of the deficit, as the deduction of expenditures for
claims from previous years and extraordinary credits, or a total of
Gds. 5,153,694.31 would leave a surplus of Gds. 3,840,520.15 instead
of the indicated deficit. In the financial statements of the bulletin
published by the Financial Adviser-General Receiver for September,
1924, a deficit of approximately Gds. 420,000 was reported. This
report was based upon the relation between actual revenue receipts
and expenditures from the General Receiver's account, but during
1923-24 a payment of approximately Gds. 1,000,000 of internal
revenue collected in the prior fiscal year was transferred to the
General Receiver's account. This payment therefore was in addition
to expendable funds but was not revenue for the fiscal year 1923-24.
The present statement is a comparison of revenue collected during
the fiscal year as against all payments of the Government, whether
properly chargeable against revenue or not.
For the eight-year period receipts have amounted to Gds. 208,699,-
773.68 and expenditures to Gds. 203,985,495.34, leaving a surplus of
Gds. 4,717,278.34. As the accounts of the Government which were
taken over by the General Receiver were in great confusion, and as
there have been numerous changes in accounting methods during the
period of the receivership, it is impossible to reconcile the surplus
over the receivership period with the unobligated cash balance at
the close of the last fiscal year. Nevertheless, the asset and liability
account as set up in Table No. 45 is believed to represent an accurate
statement of all resources and obligations of the Government, and
the unobligated balance is a very real item represented by actual cash
in bank. It should also be remembered that this unobligated
balance is Gds. 6,998,000 or Gds. 2,284,000 greater than the surplus
for the receivership period. During the period of the receivership
obligations of many years' standing have gradually been liquidated
and the treasury position has been strengthened until it is now upon
a thoroughly satisfactory basis. As all indications point to increased
prosperity for Haiti and increased income fbr the Government it
should be relatively easy to maintain and even to surpass the financial
results of former years. In all probability the most difficult years,
financially speaking, are now behind, and the future may be faced
with confidence.





82

PUBLIC DEBT

Very radical changes in the method of presenting the public debt
of Haiti have been introduced during 1923-24. For this reason the
debt statement bears little resemblance to those of former years.
In general, the principles which guided the alterations in the form of
presentation have been in the interest of conservatism. It is the
opinion of this office that debt and other financial statements should
be constructed so as to reflect the most unfavorable rather than the
most favorable condition of governmental finances. Window
dressing has no place in conservative government accounting.
An attempt has been made to reduce the debt statement of Haiti
to a comparable basis, and the results appear in Table No. 47. As
there employed, the expression "series A" refers to the series A loan
of the Gds. 200,000,000 loan authorized by the laws of June 26, 1922,
and of October 27, 1922. This loan was in large part floated for the
purpose of refunding the foreign debt of Haiti because that debt was
principally in French francs and because francs could be obtained at a
substantial discount. Prior to 1923 the items under series A reflect
the gold value of the foreign debt as of the last day of each fiscal year.
Obviously as the value of the franc declined the gold value of the
foreign debt also declined, and this fact in large part explains the
wide variation in series A from 1918 to 1922, inclusive, though the
service of the external debt was resumed and arrears of amortization
were paid in 1920 and 1921.

TABLE NO. 47
PUBLIC DEBT
SEPTEMBER 30, 1924

SERIES A SERIES B SERIES C FIDCIAR TOTAL
CURRENCY TOTAL

Sept. 30, 1915....--..- 107,821,656.45 37,185,657.60 ----------..... 8,853,754.80 153,861,068.85
Sept. 30, 1916--..--.. 113,455,856.35 38,974,237.85 ---............ 8,352,663.15 160,782,757.35
Sept.30, 1917....- ..- 119,089,179.15 42,093,154.00 ---............ 7,786,974.80 168,969,307.95
Sept. 30,1918 -.----.. 124,722,501.95 45,014,560.65 ........ 7,510,837.75 177,247,900.35
Sept. 30, 1919.....-.------- 90,556,562.00 48,774,145.85 ................ 7, 25,000.00 146,575,707. 8
Sept. 30 1920-- ---- 33,487,414.30 51,078,637.35 ------------.... 7,245,000.00 91,811,051.65
Sept. 30, 1921.......- 32, 225,464.30 53,090,682.40------- 6, 080,362. 50 1, 396,509.20
Sept. 30, 1922.......... 33,505,429.95 52,945,770.25 ............. 6,080,362. 50 92,531,562.70
Sept. 30, 1923........- 79,235,000.00 25,000,000.00 ---------------- 6,080,362.50 110,315,362. 50
Sept. 30, 1924......... 78,242.500.00 23,566,980.60 13,158,711.10 6,080,309.50 121,048,501.20

At the beginning of the fiscal year 1922-23 series A loan of Gds.
80,000,000 was floated in New York and from the proceeds sufficient
francs were purchased for the redemption of all outstanding obli-
gations of Haiti in francs. It is true that certain holders of the franc
bonds have maintained that these obligations are payable in gold and
have until now refused to accept payment in francs. In some







quarters the refusal of the Haitian Government to redeem the franc
bonds in gold has been regarded as a reflection on its credit. That
the persons holding such opinions are incompletely informed is
amply proved by the fact that the loan contract for the franc loan
of 1910 speaks of a gold loan, but this contract itself states that
legislative approval was necessary before it had any validity, and the
legislature deleted the word- "gold" from the title of the loan and
authorized merely a loan in francs rather than in gold francs. Further-
more, both the fiscal agency contract and the text of the bonds speak
of payment of interest and principal in francs and nowhere is the
expression "gold francs" employed. Under these circumstances
the Haitian Government has refused to meet the demand of the
bondholders for payment in gold. Although Haiti is vitally interested
in establishing and maintaining a high credit rating it can not logi-
cally be expected to meet obligations in a currency medium more
valuable than that stipulated in the contracts and laws creating
such obligations.
Series A loan of Gds. 80,000,000 carries an amortization schedule
sufficient to retire the whole issue by maturity. Not only have
sinking fund requirements been met but they have been exceeded,
with the result that the debt had been reduced by approximately
Gds. 1,757,000 by the end of 1923-24. The principal feature of
interest in connection with the handling of series A during 1923-24
was the prepayment in March, 1924, of all interest and amortization
requirements for the remainder of the fiscal year. As the fiscal
agency contract requires the deposit of interest for the whole of a
half-yearly period before amortization purchases may be made and
as it was decided to terminate as soon as possible accruals of interest
on bonds which at any rate had to be purchased during the fiscal
year, all payments called for in the fiscal agency contract for the A
loan were made in March and the necessary amortization purchases
for the latter part of the fiscal year were made in April and May
rather than in October or later. This procedure resulted in savings
of considerable magnitude to the Haitian Government. Moreover,
part of the funds for this operation were obtained from noninterest-
bearing deposits in Haiti and other parts were obtained from' accounts
bearing a low rate of interest in New York and were transferred to
reserve for interest payments on October, 1924, this reserve bearing
interest at a somewhat higher rate. It is estimated that the entire
operation resulted in a net gain to the Haitian Government of approx-
imately Gds. 100,000.
In order to accelerate the rate of debt retirement the policy has
been adopted of applying all credits of interest on deposits for the
service of the A loan as well as credits from anticipated amortization
purchases to additional debt retirement. As this policy is continued






over a series of years the life of the series A loan should be substan-
tially reduced. The range of prices for amortization purchases dur-
ing 1923-24 was from 89 to 92.16, with an average of 90.09. All
savings by reason of ability to purchase the A bonds below par were
also applied to additional debt retirement, with the effect of further
accelerating the rate of retirement of that loan.
One of the principal changes in the form of preparation of the debt
statement was in connection with the series B loan. This loan was
authorized by the law of September 27, 1922, for the purpose of re-
funding the bonded internal debt of the Republic and for the purpose
of providing for the awards in bonds of the claims commission. The
entire authorization was for the sum of Gds. 25,000,000. Following
its authorization but prior to 1923-24, the series B loan had been re-
ported as merely the amount of B bonds exchanged for the former
internal funded debt, together with sufficient bonds to provide for
the exchange of internal bonds not yet presented, and the amounts
of B bonds which had actually been awarded by the claims commis-
sion. During 1923-24 it was decided to enter upon the books the
entire authorization of Gds. 25,000,000 and to show as the debt of
the Republic under this category the total authorization less actual
purchases for account of the sinking fund.
During the fiscal year the amortization schedule was agreed upon,
and it is identical with that for the series A loan, or sufficient to retire
at par the entire authorization in 30 years. Since the amortization
schedule calls for monthly payments adequate for the service of Gds.
25,000,000, and as the actual amount outstanding during 1923-24
has fluctuated around Gds. 15,000,000, it follows that interest require-
ments were relatively small with correspondingly large sums available
for amortization purposes. All funds permitted by law were applied
to amortization of B bonds, with the result that approximately Gds.
1,450,000 of these obligations were canceled in 1923-24. As the price
for this issue was substantially below par, the funds at the disposal of
the temporary fiscal agent for the purchase of bonds covered a corre-
spondingly large face value of obligations. The price range for B
bond purchases was from 52.10 to 69.00, with an average of 64.58.
Not only did the Haitian treasury benefit by obtaining B bonds
for the sinking fund at considerably below par, but purchases of these
securities by the Government resulted in substantially improving the
market price of these securities, with corresponding benefit to the
holders. The Government was also relieved of the embarrassment
of seeing its securities sell at approximately 50 per cent of their face
value, with corresponding inferences, however unfounded, as to
Haitian credit.
If, as expected, the awards of the claims commission do not exhaust
the entire authorization of Gds. 25,000,000, and since the amortiza-







tion schedule calls for specific monthly payments sufficient for the
service on that sum, it will probably occur that interest requirements
for this loan will be less than those necessary for the full Gds.
25,000,000 authorization, leaving correspondingly large sums for
debt retirement. Consequently the rate of retirement of the B loan
should be very rapid indeed,:particularly if the price of the B bonds
remains considerably below par.
All of the preliminary work on the fiscal agency contract for the
series B loan was accomplished during 1923-24. At the close of the
year substantial agreement had been reached as to the terms upon
which the Banque Nationale de la Republique d'Haiti would repre-
sent the Government in the service of interest and amortization of
that loan.
A third radical change in the position of the public debt was due
to the final approval of the reorganization plan of the National Rail-
road of Haiti during 1923-24. By the terms of that plan the bonds
of the National Railroad of Haiti, which were guaranteed as to inter-
est and principal by the Haitian Government, were authorized to be
accepted in exchange for series C bonds of the Gds. 200,000,000 loan
up to an amount of Gds. 13,300,000. This refunding operation rep-
resented a scaling down of the guaranteed railroad bonds by 25 per
cent, and to this extent was a net reduction of the debt of the Republic
by an equivalent amount, since the railroad had not in any year been
able to meet any part of the interest and amortization payments on
the bonds which carried the guarantee of the State, thus leaving the
entire burden to the Haitian treasury. As the railroad bonds were
merely a contingent obligation of Haiti, they had never been carried
as a part of the public debt, though constituting as great a financial
burden as an equivalent amount of direct obligations.
As part of the plan of reorganization of the railroad, the bond-
holders also agreed to the utilization of part of the payments of Gds.
10,804,284.50 already made by the State to the receiver of the
National Railroad on arrears of interest and amortization of the
guaranteed railroad bonds for additional railway construction. They
further consented to the utilization of the entire amount of the interest
on their bonds from February 1, 1923, to September 30, 1923, or Gds.
708,916.35 for the same purpose. The latter amount had not been
paid to the receiver of the railroad but was held in a special account
at the Banque Nationale de la Republique d'Haiti awaiting the re-
sults of the negotiations with the bondholders. Payment of amounts
due the bondholders under this agreement completed the liquidation
of arrears on the funded public debt.
Series C bonds in the amount of Gds. 12,702,635.25 had been
exchanged for bonds of the railroad up to September 30, 1924.
However, as in the case of the series B bonds, the entire'authorized







amount of Gds. 13,300,000 is included in the public debt statement.
The amount appearing in Table No. 47 for series C is, therefore, the
total authorization less actual purchases and retirements of series C
certificates in the amount of Gds. 133,921.50, plus an unexpended
balance in the sinking fund of Gds. 7,367.40. Both the security and
the amortization schedule for series C are identical with those for
series A and series B. As yet a fiscal agent for the loan has not been
selected, and the series C loan is at present represented by certifi-
cates issued by the Metropolitan Trust Co. of New York, which was
appointed a provisional fiscal agent for the exchange of the railroad
bonds for series C certificates.
The final item in the public debt statement is for fiduciary currency.
This item represents nickel and copper currency issued by the Gov-
ernment, .in so far as such issues have not been covered by gold
reserves. The entire issues were of Gds. 7,245,000.00, and reserves
of Gds. 1,164,690.50 have thus far been established. As a matter
of fact, the outstanding amount of fiduciary currency which is not
covered by reserve is undoubtedly considerably less than that indi-
cated in the debt statement, as this currency is subject to ordinary
wear and tear, and doubtless an appreciable amount has also been
lost.
Though no additional reserves against the fiduciary currency were
established during 1923-24, plans were completed for adding to the
reserve, and a substantial appropriation in the budget of 1924-25
was voted for that purpose. Payment against the appropriation
will be made when certain details for handling the reserve for the
fiduciary currency shall have been agreed upon with the Banque
National.
One item of the public debt of several years standing was entirely
eliminated during 1923-24. This was the notes in favor of the
Haitian Construction Co., issued for street paving work in Port au
Prince. The remainder of these notes were paid prior to maturity
so as to terminate interest on them.
Taking no account of payments out of revenue for the liquidation
of the group of claims specifically exempted from the jurisdiction of
the claims commission, amounting to Gds. 1,528,038.98, the funded
debt of Haiti was reduced by Gds. 2,807,895.90 during 1923-24.
So far as available information indicates, this is one of the largest
sums expended for actual debt reduction, as contrasted with the
liquidation of obligations in default, which Haiti has ever made in a
year. Furthermore, the form of the public debt statement now
represents all debts of the State either issued or authorized and
probably is somewhat in excess of the debts which may eventually
be recognized. In the future rapid progress should be made in debt
retirement, and the total can not, as has been the case in the past,







be affected either by exchange fluctuations or by the addition of
items heretofore excluded from debt statements. To be sure, it
may later be decided that additional loans should be floated for pro-
ductive purposes, but aside from this contingency the debt should
show substantial diminution from year to year.
The public debt of Haiti cannot be considered as a particularly
burdensome obligation. Its'service absorbs less than one-third-of
total revenues, and this ratio may be regarded as relatively satis-
factory. Furthermore, as revenues are showing consistent expansion,
the ratio of debt service to total income should gradually decline
unless additional series of the Gds. 200,000,000 loan are floated.
Since the Gds. 200,000,000 loan-is a first charge against all of the
revenues of the Government, subject to a deduction of 5 per cent of
customs collections allocated to customs administration, the bonded
debt of Haiti is entitled to an unusually high credit rating. In this
statement, the market, which is the final arbiter of values, concurs.
Haitian 6 per cent bonds, series A, are now selling at approximately
92, giving a yield of 6Y per cent, whereas the securities of such
countries as France, Germany, Czechoslovakia, Peru, Brazil, Bolivia
and Salvador are selling upon approximately an 8 per cent basis.
As judged by the market Haitian credit is even better than that of
Argentina and Chile and is only slightly less than that of Cuba, the
Netherlands and Norway.
Since the earlier years of the receivership, even down to and includ-
ing the year 1923-24, have been devoted to financial readjustment
and to the liquidation of financial difficulties, most of which were
incurred prior to American intervention in Haiti, it is reasonably
certain that, now that the period of adjustment has virtually closed,
much more rapid progress in the rehabilitation of Haitian finances
may be expected. With a sound currency, a moderate funded debt,
no floating debt except that which is covered in full by reserves, a
strong cash position, and increasing revenues, the financial pros-
pects of Haiti are distinctly encouraging.
REORGANIZATION OF NATIONAL RAILROAD
From the financial point of view, participation by the Haitian
Government in the National Railroad of Haiti was one of the most
disastrous ventures in the history of the Government. The railroad
was a failure from the beginning; misfortune and mismanagement
added to the difficulties both of the Government and of the indi-
viduals interested in the project. As the Government was responsi-
ble for interest at the rate of 6 per cent and amortization at the
annual rate of 1 per cent on Gds. 17,722,908, it follows that the
annual burden placed upon the Government was Gds. 1,240,603.55.
This obligation of the State had fallen into arrears prior to and







during the period of the receivership, and accumulations of arrears
not only were of large proportions but the entire problem of the
railroad had to be satisfactorily solved before the credit of Haiti
could be placed upon a sound basis.
After careful examination a plan of reorganization was agreed
upon between the Government and the receiver of the National
Railroad, representing the bondholders of that organization. On
behalf of the Government this plan was approved by the law of
December 27, 1923, and on behalf of the bondholders it was sanc-
tioned by an order of the United States District Court for the South-
ern District of New York. By the terms of the plan the railroad
bonds, which constituted a contingent liability of the Haitian Gov-
ernment, were exchanged for direct obligations of Haiti, series C,
upon reduction in the face amount of the bonds by 25 per cent.
All arrears of interest and amortization, or Gds. 10,804,284.50, had
been paid to the receiver of the railroad in March and April of 1923.
As an element of the reorganization plan for the railroad it was
agreed that Gds. 3,000,000 of this sum, or Gds. 81.70 on each Gds.
482.65 bond, plus the amount of the interest on the railroad bonds
from February 1, 1923, to September 30, 1923, or Gds. 708,916.35,
should be foregone by the bondholders and employed in additional
railroad construction. It was further provided that amortization
due on the railroad bonds to the value of Gds. 1,240,603.55 should
be available for the expenses of the railroad receivership, and that
any excess above such expenses should also be devoted to new rail-
road construction.
The explanation of the rather unusual denominations of $72.39 and
$723.90, equivalent to Gds. 361.95 and Gds. 3,691.50 for the series C
bonds is the fact that the railroad bonds were issued in denominations
of 500 francs, the value of which in dollars was $96.53. This
value when reduced by 25 per cent under the plan of reorgani-
zation of the railroad became $72.39, and the provisional certifi-
cates have been issued in denominations of $72.39 or Gds. 361.95
and multiples thereof. When a fiscal agency contract shall be
agreed upon it is the intention to permit the exchange of certificates
for bonds in the denominations of $500 and $1,000, fractions being
represented by provisional certificates for the proper amounts.
There were 36,720 railroad bonds outstanding, and the plan of
reorganization provided that when the owners of 20,000 of these
bonds had agreed to the exchange for series C bonds, together with
the scaling down of the face value of their holdings by 25 per cent,
the plan became effective. Sufficient holders of the railroad bonds
had deposited their securities with the temporary fiscal agent by
February 15, 1924, to make the plan effective. From that date
bonds have slowly been presented for exchange to the fiscal agent,







and on September 30, 1924, only 1,625 railroad bonds were still to
be exchanged. It is possible that part of these securities will never
be presented.
Under the terms of the law of December 27, 1923, funds were
placed with the temporary fiscal agent so that interest on the series
C bonds could be paid on April 1, 1924, and similar action was taken
for the maturity of October "1, 1924. Moreover, purchases for the
sinking fund were made according to the same rate of amortization
as applies to the series A and series B loans, although a fiscal agency
contract for series C has not yet been negotiated. Thus the problem
of the guaranteed railroad bonds is now definitely settled, and,
with the exception of a permanent fiscal agency contract, the series
C loan is upon the same satisfactory basis as are the series A and
series B loans.
As provided in the plan of reorganization of the railroad, the funds
provided by the bondholders for new railroad construction have
been employed for continuing the National Railroad from St. Marc
into the Artibonite Valley toward Verrettes. Furthermore, sub-
stantial sums have been expended in the reconditioning of the equip-
ment of the railroad, for the construction of new railroad shops and
for additional facilities and supplies. Total expenditures for new
construction during the fiscal year 1923-24 amounted to Gds.
1,008,482.95, and at the end of the fiscal year work on new construc-
tion was in full progress. Supervision over the expenditure of
funds for new construction was delegated by the law of December
27, 1923, to the minister of finance and the Financial Adviser, and
technical control to the Engineer in Chief of Haiti.
It has been the un form desire of the officers of the Government
and of the railroad to utilize the new construction funds in the most
economical fashion so that the greatest possible extent of additional
railroad could be constructed. By careful management it is hoped
that with the funds available new lines of railroad can be built from
St. Marc to Verrettes and possibly from Bahon to Pignon. These
new lines should develop additional traffic for the railroad and there
is hope that in time the railroad may be placed upon a self-supporting
basis. At present, however, it is merely a heavy drain upon the
Government treasury with disproportionate compensating advan-
tages.
ACCOUNTING
Governmental accounting presents no unusual difficulties. Per-
haps it would be preferable to all concerned, particularly the tax-
payers, if government accounting were more closely assimilated to
accounting practices of modern corporations. However, so far as
this office is aware, no government has attempted to introduce







elaborate systems of cost accounting, of depreciation accounting,
and other technical devices which are necessary in order to obtain
a true picture of the governmental organization as a business concern.
As a matter of fact, with some minor qualifications the operations
of the Government should be judged by the same financial standards
as those of a corporation, and activities should not be approved
unless they can meet certain financial tests. Since, however, a
government is not organized or operated for pecuniary profit, it is
true that a government may undertake certain operations which
will ultimately result in the welfare of the population, though the time
element before profitable results can be shown might be so consider-
able that private capital would be unwilling to undertake them.
Such instances are, for example, certain classes of irrigation projects,
reforestation, and the establishment of fisheries.
Although the methods of corporations have not been fully applied
to the accounting procedure of the Haitian Government an attempt
has been made at least to adopt practices which will simplify and
clarify the reporting of financial operations of the Government. In
the first place there has not in the past existed an adequate audit of
accounts, and even yet a proper staff of auditors has not been created
nor have comprehensive auditing principles been formulated. How-
ever, considerable effort has been expended upon authenticating and
documenting governmental expenditures. In this connection more
attention has been given to the nature of vouchers, and the submis-
sion of vouchers has been required for additional types of expenditures.
Nevertheless, much remains to be done before a satisfactory audit
of the financial operations of the Government is in full operation.
R. A. Pixley is in charge of auditing in the office of the Financial
Adviser-General Receiver, and during the present year it is expected
that his work will be considerably extended in scope.
One of the principal difficulties of the accounting system of Haiti
for several years has been the recognition of the so-called period of
liquidation. In substance this meant that the accounts of the Gov-
ernment remained open until three months after the close of the
fiscal year. Confusion inevitably resulted and also much additional
work, as for one-quarter of the fiscal year two sets of books had to
be carried. As an additional element of confusion accounts were
carried both in gourdes and in United States currency, thus virtually
necessitating a quadruple entry system in place of a double entry
system. Finally, the accounts were not organized according to
objects of expenditure, or in accordance with budgetary appropria-
tions but rather upon a group of arbitrary classifications which had
been adopted.
During 1923-24 J. C. Craddock, for many years with the United
States Treasury and the financial organization of the Panama Canal







was appointed as comptroller in the office of the Financial Adviser-
General Receiver and was put in charge of reorganizing accounting
practices. The first step in accounting reorganization was to reduce
all financial statements to one currency, namely, gourdes. The
second step was to bring the accounts'up to date so that the financial
position of the Government would be known at all times. The third
object was to make the books of the Financial Adviser-General Re-
ceiver the controlling factors by charging as disbursements all orders
of payment as soon as they had been issued. This was necessary as
it was found that the accounts were carried on the basis of payments
effected by the Banque Nationale de la R6publique d'Haiti against
orders of the General Receiver rather than upon the basis of orders of
payment as they were issued by the General Receiver. As a result
it was impossible to reconcile the books of the General Receiver and
those of the Banque except after an interval of several months. For
purposes of financial control such a method was not only unsatisfac-
tory but dangerous. Under the former system, by which items were
charged only as paid by the Banque Nationale, the books of that
institution virtually controlled the accounting system of the Govern-
ment. Obviously such a situation of dependence was undesirable.
Moreover, the numerous special accounts which had formerly been
carried were all closed, and a single account in the name of the General
Receiver was established. Against the account of the General Receiver
certain persons were authorized to draw up to limited amounts
which in each case are notified from time to time to the Banque
National. The persons at present authorized to draw against the
general receiver's account are the collectors of customs in the several
ports who act as disbursing officers for their respective districts for
meeting the costs of collecting customs, those of the internal rev-
enue service, those of the public works service, sanitary service and
agricultural service. Others who are authorized to draw against
the General Receiver's fund are the district commanders of the
gendarmerie for the expenses of their organization.
As a result of the foregoing innovation, it has been possible to
report all of the financial operations two weeks after the close of
each month. This situation has resulted in much more effective
control of the finances, as the relation between income and expendi-
ture is known at all times and can be maintained in harmonious
adjustment. Furthermore, the danger of unauthorized expenditure
of funds of the Government has been greatly reduced, as daily reports
of receipts and disbursements from each branch of the Banque
National de la R6publique d'Haiti give the accounting officers
almost immediate information from which a reconciliation of all
accounts is at once made.
43915-25t- 7






Another innovation has been the forwarding of checks drawn by
the General Receiver at frequent intervals as they have been paid by
each branch of the Banque Nationale, and this has permitted the
comparison of checks with pay rolls and other supporting documents
so that at present the entire work of reconciliation is concluded within
a very few days after orders of payment have been met by the
Banque Nationale. This procedure also permits more effective
financial control, as in case of difference or misunderstanding adjust-
ment can immediately be sought, whereas under the former system
the interval between the origin of an item in dispute and the time
that it came up for adjustment was often so great that it was difficult
to obtain the necessary information. Also it was sometimes the case
that improper payments had been made for a considerable period
before the matter was discovered.
The ledgers of the Financial Adviser-General Receiver have also been
completely revised and a modern system has been installed. A sepa-
rate account is now carried for each article of the budget, and allot-
ments and withdrawals, classified according to articles, are imme-
diately recorded. Thus at all times there can be certainty that
authorizations have not been exceeded, and it is also possible to know
at a glance the available balance under each appropriation.
Finally, the obligations of the Government are set up in detail so
that at all times the financial officers are able to know the demand
liabilities of the Government and can make the proper distribution
of cash assets both as to time and place so as to be in a position to
meet the obligations.
DISBURSING OFFICE

Officers of the gendarmerie have for some years been in charge of
making payments for the General Receiver to many employes of the
Government, as well as to owners of property rented to the State and
to the pensioners of the Government. As the gendarmerie officers
also were responsible for payments to their own forces it occurred that
in many instances civil payments were not made until several days,
sometimes amounting to as much as two weeks, after the close of each
month. A remedy was sought for this situation so that all persons
entitled to monthly payments from the Government could receive the
sums due them on or before the first day of the month. To accom-
plish this result the law of finance permitted the General Receiver to
make payment to Government employes in advance of justifying
documents, and the gendarmerie of Haiti has cooperated in the
distribution of the checks so that before the end of the fiscal year all
creditors of the Government were receiving payment on the day in
which payment became due. For supervising the preparation of
checks and their proper and prompt distribution, W. J. Matthie,





93 .


formerly auditor of customs, was appointed disbursing officer. At
present he signs all checks in the name of the General Receiver except
those for the cash awards of the claims commission and those drawn
on balances abroad.
FINANCE LAW

The general law of finance, which covered the preparation of the
budget and financial operations under the budget, was quite unsatis-
factory, and during 1923-24 it was thoroughly revised. In this
revision it is a pleasure to record the constant cooperation and helpful
suggestions of the Minister of:Finance, M. Auguste Magloire, and his
chief of division, M. Paul Sales.-
One of the innovations which was adopted made the salaries of
Government employes unattachable for debt. Formerly it had been
a practice of Government employes to assign their salaries to banks or
to money lenders, and this practice resulted in considerable incon-
venience.
One of the difficulties of former financial laws was the fixation of
specific sums for contingent payments. Especially was this the case
in the case of the 5 per cent of customs collections which are allocated
by the treaty to the Financial Adviser-General Receiver for expenses
and in the case of the wharfage duties at Port au Prince. Obviously,
it is impossible to determine in advance the amounts which will be
realized under those allocations, so the finance law of 1924-25 was
redrafted to appropriate 5 per cent of customs collections to the use
of the Financial Adviser-General Receiver and the proper wharfage
duties to the Wharf Co. of Port au Prince, no matter whether actual
customs collections or wharfage dues' should be above or below
budgetary estimates.
Provisions were inserted in the finance law so as to limit the time
during which spending offices could forward statements of operations
with proper supporting documents to the Ministry of Finance. This
innovation was due to the fact that the forwarding of accounts was
often considerably delayed under former arrangements.
The financial law also provided that the Minister of Finance in
accord with the Financial Adviser should issue regulations covering
traveling expenses and also should prepare regulations prescribing
the character of vouchers and supporting documents for all expendi-
tures. These authorizations of law permit placing the records of
the Government upon a much more satisfactory basis and also estab-
lishing uniformity of practices in connection with traveling expenses
in the several departments.
The forms of vouchering obligations due by the Government as
well as warrants of payment were modified by the finance law so
that they could be carried on the same document. This alteration




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