At San Jose there is also a court analogous to the United
States Court of Claims, to try cases in which the Government has
to appear as a party. The court of appeals, or, as it is called
there, the Supreme Court of the Republic, consists of fifteen justices,
appointed for four years by Congress. This court acts in three
different capacities : (1) As a court of appeals; (2) as a supreme
court, to decide cases taken before it under a writ of error (corte
de casacibri): (3) as what is called corte plena, or full bench, or
better still, the court in general term.
When acting as a court of appeals, only three justices are
necessary to form what is called a sala, or division of the courts.
There are only two salas, called, respectively, first and second, and
each one has as full power as the whole tribunal, as far as the
appeal is concerned. The division of first and second is made
only to expedite business, and does not imply in any way any
difference of rank or function. The president of the sala is
chosen from among themselves by the three justices who form the
court. When exercising supreme jurisdiction under a writ of
error, the court consists of five justices, who also elect their presi-
dent from among themselves. When acting in full {corte plena) it
is presided over by the president of the court of casacion.
TAXATION, PUBLIC DEBT, CREDIT, AND MONETARY SYSTEM.
Taxation in Costa Rica, except for local and municipal pur-
poses, is generally indirect. The principal sources of revenue are
the custom-houses, and upon them and the monopolies of tobacco
and liquors the Government depends to meet its obligations. Ac-



yO COSTA RICA.
