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These tables give a good example of export items, subject to tax. The quantity of products, which are exported without taxes, cannot be considerable, either because of the vigilance of the customs guards, who travel in small boats overseeing the Reconcavo, or because of the very disposition of the port.

Harbor customs guards

Therefore, it appears that export tax revenues are among the richest sources of state revenue (1).

Sugar - For the control of sugar, a special committee is organized (Mesa do Acucar). It examines the incoming boxes and, after checking the quality, marks them on fire. Blacks for the qualities thus marked are fixed; To these are also added the prices on the irons, so that only the latter are negotiated. The markings of the fixed prices are as follows:
Branco fino : 1,400/arroba—Branco redondo 1,200/arroba—-Branco onze 1,000/arroba—-
Branco dez 1,000/arroba—-Branco baixo 900/arroba—-Mascavo macho 600/arroba—-
Mascavo redondo 500/arroba—-Mascavo broma 400/arroba

Fine white sugar, the best quality, and worthless brown, the worst, are not exported, as they are for the use of the country; three to four first-quality arrobas are present in bundles for Europe. Regarding quality, no distinction is made as to the different places of origin; For this purpose alone, the good hand and practice of the refiner compete. According to information, the mills of Cotinguiba, Iguape and Santo Amaro produce particularly beautiful sugar.

Cotton - Comes from the interior to Bahia in ox leather bags, but from the villages to the coast it goes in coarse cotton bags, cloth that is made in various


parts of the province, mainly in Sergipe d'El-Rei and neighboring regions. Five species of cotton are distinguished here: the best ones are the most silky: the worst ones, rougher. The main quality comes from Cotinguiba; It is distinguished by its dazzling whiteness, as well as the delicacy and ductility of the thread. Next comes, in quality, the cotton from the Sao Francisco River, north of the capital; later, and the most abundant quality that is exported from Minas Novas, Gaviao River, etc. The fourth quality is that of Caetete, and the inferior is that of Alagoas, in Pernambuco; However, the latter could also become much more valuable if it were cleaned more carefully. Among the cotton articles coming from Bahia the highest taxes are recorded, both on customs duties and on freight to Europe, so that commissioners usually charge 8% commission.

Coffee - Until today, very little has been cultivated in the province of Bahia, finding the largest plantations in the region of Ilheus and in some districts of Reconcavo.
(l) Less important export goods such as leather, rice, rum, fish oil. molasses, mainly exported to North America, talcum powder, coffee, ginger, ipecacuanha, horns and oxen, coquilhos, etc., pay the output, 2% of the value. Import articles are subject to different taxes: salt, canned cookies, flour, butter, dried meat, cod, flaxseed oil, paper, tinplate, copper, tin, steel, lead, relatively less: hams , cheese, candle cloth, rigging, tar, pitch, etc., linen and cotton cloths, heavier taxes, not so Portuguese olive oil, wine and vinegar; luxury goods are the ones that pay the most.

Customs income amounted to 1,500,000 Spanish talers in 1817. All state revenue and province expenses, according to the data referred to us, but not documented, are as follows:
1816 Income 1.452:471$631 / Expenses 1.461:641$74
1817 Income 1.300:358$374 / Expenses 1.45I:221$468
1818 Income 508:528$169 / Expenses 1.540:306$788
1819 Income 1.283:997$766 / Expenses 1.284:914$372
1820 Income 1.356:121$673 / Expenses 1.353:321$608