Art. 25. When the Assessment and Revising Boards have been installed, they may summon the taxpayers if they deem it necessary, in order to investigate the truth of their declarations. When the interested party does not appear, or the Board does not deem his testimony necessary, it will render its decision in accordance with what it believes just.
Art. 26. The taxpayers and the Tax Collector's Office may petition for a revision of the decisions of the Assessment Boards, providing such petition is made within ten days from the day upon which said decisions were communicated to them. They shall attach to their petition the certificate of having made the deposit or given the bond referred to in Article 28 of the Law covered by these Regulations.
Article 27.-In his claim the taxpayer must set forth the facts and considerations upon which it is based and the proofs which he can present in its support.
Art. 28. Decisions relative to falsity of declarations shall not be revisable, if the amount which the Board considers concealed is less than one-fifth part of the amount declared.
Art. 29. The chief of the Tax Collector's Office may interpose the recourse of revision, when he deems it necessary, against the decisions of the Assessment Boards, provided he does so at the session in which the decision was made or within the ten days following.
Art. 30. The Revising Board shall have the same powers as the Assessment Board.
Art. 31.-The Revising Board shall confirm the decision fixing the amount of the net profits of the taxpayers who fail to present declarations, unless the latter prove in a satisfactory manner that such profits are less by one-third than the amount fixed.
Art. 32. The taxpayer shall present his claim in duplicate to the Tax Collector's Office, which shall send the original to the Revising Board and the duplicate to the Assessment Board.
Art. 33.-The Board which rendered the decision from which appeal is taken, shall report to the Revising Board not later than ten days from the date of receiving the copy of the claim, in refutation of what is set forth therein.
Art. 34. There shall be no recourse against the decision of the Revising Board other than that of appeal to the Treasury Department.
Art. 35.-In case of doubt as to whether a taxpayer should pay the tax according to Tariff "B" of Article 4 of the Law, or according to the Tariff of Article 17, the first one shall be applied, but the Assessment Board may modify his classification and order that the tax be paid according to the second. The Revising Board may revoke this decision. In the case specified in this paragraph, the Taxpayer shall not be liable to a penalty unless it appear that he acted with notorious bad faith.
Therefore, I order that it be printed, published, circulated and given due compliance.
Given at the National Palace on the 21st day of the month of February of one thousand nine hundred twenty-four.
The President of the Republic, ALVARO OBREGÓN.
The Secretary of State and of the Office of the Treasury and Public Credit, A. J. PANI.
Accidents, industrial, 1922, 359.
Agrarian Commission, 63.
Agrarian Laws, under Obregon, 10; co-
lonial, 217-225; before Carranza,
225-228; under Carranza, 228-234;
under Obregon, 234-239.
Agriculture, under Obregon, 10; gen-
eral administration of, 83; land and
- 200-254; concessions, 200-204;
legislation, 217-239; production,
1891-1922, by years, 240-241; same
by products. 241-243; principal do-
mestic agricultural crops, 1922-
244; output, 1922, 245; exports and
imports, 1922, 246-247; sugar and
sugar products, 1922-1923, by
states, 248; wheat. 1922-1923, 249-
250; garbanzos, 1922-1923, 251; cot-
ton, 1921-1923, 251; tomatoes, 1922,
252; rice, 1922, 252; henequen, 1920-
1923, 252; stock census, 1902, 1922,
253.
Agricultural Credits, 63.
Agricultural Cooperation, 83.
Aguas Calientes, city and state, 19.
Aguirre, Ing. Amado, 160.
Alfalfa, production, 1922, 244-5.
Aliens, expulsion of, 56.
Cacao, production, 1922, 244-5.
Campeche, city and state, 19.
Cananea, 35.
Cantaloupe, production, 1922, 244-5.
Capital, tax on, 322.
Carranza, Venustiano, land decree of
Jan. 6, 1915. 228-238; land amend-
ment of Sept. 19, 1916, 232-4.
Cartridges, 105.
Castro, Ricardo B., 160.
Celaya, 24.
Chambers of Commerce in Mexico, 199.
Charity, public, 59-60; private, 60-61.
Chauffeurs Association, in federal dis-
trict, 61.
Chiapas, 20.
Chickpeas, see Garbanzos.
Chicle tax, 325.
Chihuahua, state, 20-21; city, 21.
Chile, see Peppers.
Chilpancingo, city, 25.
China, treaty with, 69.
Claims convention, 12; United States-
Area, 165; see also under each state.
Army, 80-82, 103-106.
Artillery, 106.
Attorney-General,
office of, 106-108;
supervision of the public minis-
tries, 106; agents of the Federal
Courts. 106-107; consulting section,
107; budget for, 1923, 340.
Auditing Department, 101-103; 1923
budget for, 340.
Automobiles, government, 106.
Balance of Trade, 170.
Bananas, production, 1891-1922, 240-1,
243; production, 1922, 245; export
and import, 1922, 247.
Banking and Banks, laws and regula-
tions, 213-215; public finance and
banking, 309-352.
Barley, production, 1891-1922, 240-3;
production, 1922, 244-5.
Beans, production, 1891-1922, 240-2;
production, 1922. 244-5; export and
import, 1922, 246.
Boundaries, international commission
on, 68; conferences on, 69; board of
international waters, 69.
Brazil, Mex. representation in Brazil-
ian Centennial Celebration, 70-1.
Bridges, 88.
production, 1922, 244-5; export and
import of, 1922, 246.
Colima, city and state, 22.
Colonization, 83; concessions, 206-8;
land legislation, 207-239.
Colunga, Lic. Elias. 160.
Commerce, department of, 91; cham-
bers of, 91; statistics, 169-197.
Communications, 63; wireless, 82;
mails, 84-6; telegraphs, 86-7; rail-
ways. 89-90.
Compañía Naviera, 79.
Concessions, definition, 200; power
of granting, 201-2; method of ob-
taining, 202-3; forfeiture, 203; re-
strictions on foreigners, 203-4;
common provisions, 204; railroads,
204-6; land, 206-8; mining, 208-210;
petroleum, 210-1; waters, 211-3;
banks, 213-5; conclusions, 215-6.
Congress, 43.
Constitution of 1917. article twenty-
seven, 49-52; translation, 122-159.
Consular charges, estimates for 1923,
311-2.
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De la Huerta, Adolfo. Lamont agree-
ment, 11; revolt, 12-13.
Denegri, Ramon P., 160.
Departments of Agriculture, Foreign
Affairs, etc., see Secretariats of
Agriculture, Foreign Affairs, etc.
Department of Military Manufacturing
Establishments and Supplies, 103-
106; accounting section, 103; tech-
nical section, 103; personnel sec-
tion, 103; supply section, 104; stor-
age warehouse section, 104; rail-
road section, 104; general arma-
ment and munition storage ware-
house, 104; general material stor-
age warehouse, 104; general stor-
age warehouse for uniforms and
equipment. 104: national arms fac-
tory, 104; national factory for car-
tridges, 105; national powder fac-
tory, 105; national uniform and
equipment factory, 105; artillery,
106; central garage, 106; national
tannery and dependent shops, 106;
general storehouse for military
hospitals, 106; national munition
and artillery laboratory, 106; 1923
budget, 339.
Diaz Lombardo, Francisco, 160.
Durango, city and state, 22.
Diplomatic corps, 161.
Diplomatic service, reorganization of,
65-7.
Education, 95-99; in federal district,
63; comparative statistics, 1921-
1922, 355.
Elections, federal, 54-5; of local au-
thorities, 55.
Emigration, 56; immigration and
1920, 360-2; summary of same by
zones, 368-372; immigration and
-, 1921, 373-6; same by port of
entry, 377; survey of, 1921, 383-7;
immigration and
1922. 388-9;
same by zones and ports, 390; same
by countries. 391; summary of im-
migration and
Jan.-June,
Estrada, Enrique, 12.
Estrada, Leopoldo, 160.
Executive Departments, 46; 1923 bud-
Expenditures, government, 78; 1923
budget, 335-340; comparison of es-
timates, 1922 and 1923, 341; reve-
nue and
Jan.-May, 1923, 345;
revenue and -, 1910-1922, 350-
352.
Exports, principal articles, 167; for-
eign trade first six months of 1910,
1920, 1922. 1923, 169. General sta-
tistics, 178-193; first semester of
1923 compared with 1910, 1920, 1921,
1922, by countries of destination,
179; classification by articles
same period, 180; classification by
customs districts of same period,
181; by months, Jan.-Sept., 1922,
187; and imports, Jan.-June. 1922-
1923, 187; principal Jan.-June,
1923, commodities and regions, 188;
and imports, Jan.-Mar.. 1923, by
countries, 189-192; to the United
States, 1913-4, 1920, 1921, 193.
Export duties, 1923 estimate, 310-1.
F
Federal Budget, 1923, 335-341.
Federal District, 23; government of,
61-3.
Finances, under Obregon, 10-1; public
1
309-352; see also, Taxes.
Fishing, 83.
Foreign Affairs, department of, 64-76;
reorganization, 64-5; reorganiza-
tion of diplomatic service. 65-7; re-
organization of consular service,
67-8; principal administrative ac-
tivities, 68-9; revision of interna-
tional treaties, 69-70; Mexican cen-
tennial celebration, 70; represen-
tation in Brazilian centennial cele-
bration, 70; international condi-
tions, 71: relations with the United
States, 73-6.
Foreign Trade, 169; by countries, 1921,
183-4; by customs districts, 184-
185; imports and exports, Jan.-
June. 1922-1923. 187; imports and
exports, Jan.-Mar., 1923, 189-192;
with the United States, 1913-4,
1920, 1921, 193-195.
Foreigners, restrictions on, re conces-
sions, 203-4.
Frijoles, see Beans.
Frontera (Tabasco), 36.
Gambling, prohibition of, 55; in federal
district, 61.
Garbanzos, production, 1891-1922, 240-
2; production 1922, 244-5; exports
and imports, 1922, 246; production
by states, 1922-3. 251.
Garlic, production, 1922, 245; exports
and imports, 1922, 246.
General Supply Department, 99-101;
1923 budget, 339.
Geographic Studies, administration of,
83.
Government Buildings, 63, 89.
Government of Mexico, 42-53; consti-
tution of Queretaro, 42; legislative
power, 42-3; congress, 43; senate,
44; powers of the president, 44-5;
office of the vice-president, 45;
veto power of the president, 45-6;
executive department, 46; secreta-
riat of state, 46; secretariat of the
interior, 46; secretariat of justice,
46; secretariat of public instruc-
tion and belles arts, 46; secretariat
of industry, commerce, and labor,
47; secretariat of agriculture and
fomento, 47; secretariat of com-
munications and public works, 48;
secretariat of finances (hacienda),
48; judicial system, 48; relations of
states to union, 49-52; position of
religion, 52; status of labor, 52-3.
Governments since independence, 15-8.
Guadalajara, 26.
Guadalupe Hidalgo, city of, 28.
Guanajuato, city and state, 24.
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Iguala, 25.
Illiteracy, 97.
Immigration, 56;
general statistics,
360-392; and emigration, 360-2;
survey by zones, 363-368; and emi-
gration, 1921, 373-6; and emigration
by ports of entry, 1921, 377; survey
of, 1921, 378,382; and emigration,
1922. 388-9; and emigration, 1922,
by zones and ports, 390; and emi-
gration, by countries, 391; sum-
mary of
and emigration, Jan.-
June, 1923, 392.
Imports, principal articles, 166; general
survey, 169-178; decline in physical
volume. 170; geographical sources,
171; proportionate participation,
171-2; North American and Euro-
pean participation, 172-3; half-
yearly imports by countries of ori-
gin, 173-4; first semester of 1923
compared with 1910, 1920, 1921,
1922, by countries of origin, 175;
classification of for same period by
chief articles, 176; classification of
for same period by customs dis-
tricts, 177-8; and exports, Jan.-
June, 1922-3, 187; principal
Jan.-June, 1923, by commodities
and regions, 188; and exports, Jan.-
Mar., 1923, by countries, 189-192;
from the United States, 1913-4,
1920, 1921, 193-4; from the United
States, 1922. 194-5.
Import duties, estimate for 1923, 310.
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Mexico City-Vera Cruz Railroad, 204.
Michoacan, 28.
Mines, Department of, 93.
Mining, under Obregon; exposition at
Cleveland, 92; concessions, 208-210;
statistics, 296-308; mineral produc-
tion, 1919-1922, 296; production,
value and tax, 1919-1923, 296-8;
production, value and tax, Jan.-
June, 1922-3, 299; production, value
and tax, Jan.-Sept., 1922-1923, 299;
production and tax, 1922-3, 300; re-
ceipts at mint and assay offices,
fiscal year, 1922, 301; mineral ex-
ports, 1922, 302; silver production,
1912-1922, Mexico, Canada, and
United States, 302; mining titles
registered, 1922, by states. 303;
mining titles registered, 1922, by
nationality, 303; mining titles for-
feited, 1922, by states, 304; mining
titles in effect, Dec. 31, 1922, by
states, 304; producing mines, by
states, December, 1923, 308; esti-
mated tax, 1923, 314-5; see also
under each state.
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Petroleum, under Obregon, 10; depart-
ment of, 93; claims, 119-121; con-
cession laws, 210-11; statistics,
1921-1923, 255-296; summary for
1921-production by months, 255,
by fields, 256, pipe lines, 256, stor-
age tanks, 256-261, refineries, Jan.,
1922. 262-3, drilling operations,
264-5, exports by ports and months,
266, exports, 1911-1921, 266; sum-
mary for 1922-production by
fields, 1921-2, 267, production by
months, 267, production by compa-
nies, 1921-2, 267-9, exports by
months and ports, 269, crude and
refined exported by months, 270,
exports by months in cu. meters,
271, exports by ports and degrees
of refinement, 271, exports by des-
tination, 1921-2, 272, exports by
companies and months, 273-4, com-
parative exports, cu. meters. 1921-
2, 275, production tax, 1920-2, pesos
by degrees of refinement, 276, pro-
duction tax, 1922, pesos, by degrees
of refinement and months, 277-8.
production tax 1921-2, by compa-
nies, Mexican gold, 279, export tax,
1921-2. by companies, Mexican
gold, 280, tank ships, by ports, 281:
summary for 1923-production,
1922-3, by months, bbls. 282, pro-
duction by fields, bbls., 282, pro-
duction by companies and zones.
bbls.. 283-4, production Jan.-June,
by degrees of refinement. 285, ex-
ports Jan.-June, by degrees of re-
finement, 285, exports, Jan.-Sept.,
1922-3, by degrees of refinement,
286, exports from Tampico, Jan.-
June, by destination, bbls., 286,
production tax, by months and
grees of refinement, 287, capital
invested, Jan. 1, by nationality.
288-9, companies registered, 290-5;
estimated tax on oil lands, 1923,
314.
Physical characteristics, see under
each state.
Piloncillo (coarse sugar), export and
import, 1922. 247.
Pimentel, Victoriano, 160.
Population, 165; comparative table of
states and territories, 41; see also
under each state.
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