The trade-licence tax (impt des patentes) is imposed on every person carrying on any business whatever; it affects professional men, bankers and manufacturers, as well as wholesale and retail traders, and consists of (I) a fixed duty levied not on actual profits but with reference to the extent of a business or calling as indicated by number of employbs, population of the locality and other considerations.
By the Customs Act the duty was raised on imported agricultural implements, while as a safeguard to the consumer the maximum prices for the retail of the goods were fixed.
There are numerous brickyards, lime-kilns and flour-mills in the district neighbouring to Chatham; and the town carries on a large retail trade, in great measure owing to the presence of the garrison.
The following poisons may not be sold, either retail or wholesale, unless distinctly labelled with the name of the article, and the word poison, with the name and address of the seller: Almonds, essential oil of (unless deprived of prussic acid).
Trade is controlled by foreigners, the British being prominent in banking, finance, railway work and the higher branches of commerce; Spaniards, Italians and French in the wholesale and retail trade.