3 o SELLING LATIN AMERICA Population Nichteroy 30,000 Florianopolis, or Desterro 27,000 Rio Grande do Sul 20,000 Some of the States and municipalities of Brazil have a special tax for commercial travellers, which varies from year to year, concerning the payment of which arrange ments can be best made when on the ground. A small tax is also levied on trade samples, presumably to be refunded when leaving the country. It is advisable to learn how best to handle the situation from travellers with whom you will meet en route. As a rule, all of these are mere matter of detail and can be advantageously arranged, through the proper channel.