The Philippine Islands, 1493-1898; Volume 50 / Explorations by early navigators, descriptions of the islands and their peoples, their history and records of the catholic missions, as related in contemporaneous books and manuscripts, showing the political, economic, commercial and religious conditions of those islands from their earliest relations with European nations to the close of the nineteenth century

by Unknown

STATEMENT III

What should be deducted from the aforesaid 62,770 pesos, 2 tomins, as necessary expenses of the provinces of these islands.

1. The three per cent which his Majesty pays to the alcaldes-mayor for the collection of the tributes, calculated on the two hundred and fifty thousand pesos, amounts to the sum of seven thousand, five hundred pesos.

2. The pay of alcaldes, corregidors, and magistrates in the provinces of these islands amounts to the sum of seven thousand, five hundred pesos.

3. As in all the provinces the tribute is regularly paid half in money and half in kind, it is necessary to transport the said commodities from the villages to the capital; this expense costs the royal treasury, according to a fair estimate, the sum of six thousand pesos.

4. For one thousand, two hundred and ninety-eight men employed in the fortified posts the royal treasury spends, according to the pay [-rolls] of their respective garrisons, the sum of twenty-two thousand, four hundred and ninety-three pesos, two reals.

5. For fifteen thousand, five hundred and ten rations of unhulled rice, of twenty-four gantas each, estimated at the prices of two, four, and six reals, in proportion to the scarcity or the abundance of [the supplies in] the said fortified posts, the royal treasury spends seven thousand, one hundred and seventy-four pesos, six tomins.

6. For one thousand and forty-five uniforms for the said garrisons, estimated at the low price of three pesos each, the royal treasury spends three thousand, one hundred and thirty-five pesos.

7. For the consumption of balls, gunpowder, muskets, cannon, etc., estimated moderately and at the lowest price, there is an expense of five thousand, five hundred pesos.

Plan of the present condition of Manila and its environs, drawn by the engineer Feliciano Márquez, 1767

[From original MS. map (in colors) in Archivo general de Indias, Sevilla]

These indispensable expenses amount to the sum of fifty-nine thousand, three hundred and three pesos, which, deducted from the sixty-two thousand, seven hundred and seventy pesos, two tomins, of the net balance contained in the summary of statement ii, leaves only three thousand, four hundred and sixty-seven pesos, two tomins, in favor of the royal treasury.

Summary

	Pesos	tomins
What the king receives, as in statement i	250,000
What is spent, as in statements ii and iii	246,532	6
Balance in favor of the royal treasury	3,467	2

Note

1. In the expenses of the fortified posts the forts of Manila and Cavite are not included; neither are the forts of Romblon, Cuió, Acutaya, Culion, and Linacapan, for these five forts are maintained at the expense of the natives in the respective localities, and without further cost to the royal treasury than some supplies of arms and gunpowder. Nor are the forts included which have been built since the end of the year 753, since their fixed charges and annual expenses do not appear in the book which was formed in the said year with the descriptions of the fortified posts.[2]

2. Attention should be directed to the following items: The exemptions from tribute which are usually granted to the villages in the cases for which the laws provide; the amount of what is not collected; that which is lost through the failure of the officials to render account, and through the omissions of the royal officials to collect as they should; the salaries which are paid to the said royal officials and to the subordinates of the established accountancy, mainly for the accounts and collections of the royal revenue in the provinces; the costs of transporting the proceeds of the said tributes to this capital; the losses of the vessels which convey the said goods, commodities, or products in which the said tributes are levied, according to the different production of the provinces; the pay of workmen [Tag., bantayes], and other petty expenses which are paid from the royal revenue in each province; the cost of the vessels which go out to cruise against the Moros, in the defense of the said provinces; and many other expenses, to ascertain and compute which would require tedious labor. But, as this report aims to show how much the king receives from the Indians and what he spends on their account, the aforesaid general computations are convincing that the royal treasury spends in these islands much more than what they produce; and that the ecclesiastical estate—or, to speak more accurately, the religious orders—profit by and receive almost all the proceeds from the tributes.

3. On this account the royal situado has been necessary in these islands, in order to pay the following expenses: the salaries of the governors, the ministers of the royal Audiencia, and their subordinates; the officials of the royal treasury; the soldiers in the garrisons of Manila and Cavite, with all their followers; the arsenal of Cavite; and numberless expenses which have grown since the retrenchments which were decreed by Señor Cruzat. And as the situado and the income-producing monopolies are not sufficient for all the said expenditure, the islands have been and will be in the most wretched condition, and in the utmost danger of being ruined, unless some remedy be applied.