policy was impracticable. Shortly after the capture of Vera Cruz General Scott received instructions of the same tenor, and he made a similar reply. Early in the autumn of 1847, however, as Mexico had again rejected the olive branch, this change of system was pressed upon Scott with fresh urgency, and before long explicit orders to make all the revenues and resources of Mexico available, as far as they could be, followed.[1]
Scott, however, knowing the laws of war and the wishes of his government, began operations without waiting for these later instructions. Almost immediately after entering the capital he laid upon it an assessment of $150,000, and set on foot an examination into the general question of drawing revenues from the country, which eventually showed that nearly twenty-three millions a year could theoretically be collected, should we take possession of the whole territory. November 25, he directed that no rent should be paid for houses and quarters except so far as contracts existed. About three weeks later, notice was given that in the districts held by the Americans all the taxes and dues previously paid to the Mexican government would be required of the authorities for the support of our army; and at the end of December an assessment equal to four times the direct taxes paid in 1843 was laid upon the states. Scott's action was of course taken by Wool, now commanding in the northeast, as a pattern.[2]
But again Walker's hopes were disappointed. The most important of the monopolies, tobacco, had to be given up because the American product could not be excluded, and for administrative reasons the other monopolies also were surrendered. Owing to the dangers of waste, corruption, extortion and resentment, the business of collecting taxes had to be entrusted to the state 'authorities, and they possessed wonderful dexterity in the arts of evasion. State assessments were actually made on México and Vera Cruz only. The owners of occupied buildings were in many cases friends, and could not well be deprived of their rents. Contracts or agreements that stood in the way had to be respected. Gold and silver were clandestinely exported. Smuggling across the northern border could not be stopped. Brigands exacted their toll. The time required for investigation and planning, and in certain instances for
