| Administration of Manila and district | $201,250 |
| Administration of La Pampanga and district | 12,294 |
| Administration of Pangasinan and district | 7,882 |
| —— | |
| $221,426 |
The prime cost and other expenses that year amounted to no more than $168,557 by which means, on the whole operation, a net profit of thirteen and one-half per cent. resulted in favor of the treasury.
Wine monopoly district.The monopoly of native wine comprehends the whole of the Island of Luzon, excepting the Provinces of Cagayan, Zambales, Nueva Ecija, Camarines and Albay, and is under the direction of three administrators, who act independently of each other in their respective districts, and have at their disposal a competent number of guards. These administrators receive in the licensed establishments the coco and nipa wines, at prices stipulated by the growers. That of the coco is paid for at the rate of two dollars per jar, containing twenty gantas, equal to twelve arrobas, seven azumbres and half a cuartillo, Castilian measure, and at fourteen reals in the places nearest the depots. The nipa wine is laid at six and one-half reals the jar, indistinctly; prices which, although extremely low, are still considered advantageous by the Filipinos themselves, more particularly when it is besides understood, that, from the circumstance of their being growers of this article, they are exempted from military service, as well as several other taxes and public charges.
Coco-wine.The coco-wine is a weak spirit, obtained in the following manner: The tree that produces this fruit is crowned by an assemblage of large flowers or corollas, from the center or calix of which issues a fleshy stem, filled with juice. The Indian cuts the extremity of this stem, and inclining the remainder in a lateral manner, introduces it into a large hollow tube which remains suspended, and is found full of sweet and sticky liquor, which the tree in this manner yields twice in every twenty-four hours. “Tuba”.This liquid, called tuba, in the language of the country, is allowed to ferment for eight days in a large vessel, and afterwards distilled by the Indians in their uncouth stills, which are no other than large boilers, with a head made of lead or tin, rendered tight by means of clay, and with a pipe frequently made out of a simple cane, which conveys the spirit to the receiving vessels, without passing, like the serpentine tube used in ordinary stills, through the cooling vats, which so greatly tends to correct the vices of a too quick evaporation. The tuba, obtained in level and hot situations, is much more spirituous than that produced in cold and shady places. In the first, six jars of juice are sufficient to yield one of spirit, and in the latter, as many as eight are requisite; a much greater number, however, would be wanted to rectify this spirit so as to render it equal to what is usually known by Hollands proof. I am not positively certain what degree of strength the coco-brandy, or as it is usually called coco-wine, possesses, but it is evidently inferior to the weakest made in Spain from the juice of the grape. The only circumstance required for it to be approved of, and received into the monopoly-stores, is its being easily ignited by the application of a lighted candle.
Nipa brandy.The nipa is a small tree of the class of palms, which grows in a very bushy form, and multiplies and prospers greatly on the margins of rivers and watery tracts of land. The tuba, or juice, is extracted from the tree whilst in its flowering state, in the same way as that of the coco, and afterwards distilled by a similar process; but it is more spirituous, from six to six and a half jars being sufficient to yield one of wine. The great difference remarked in the prices of these two species of liquor, arises out of the great number of uses to which the fruit of the cocal or coco tree is applicable, and the increase of expense and labor requisite to obtain the juice, owing to the great height of the plant, and the frequent dangers to which the caritones, or gatherers, are exposed in passing from one tree to another, which they do by sliding along a simple cane (bamboo).
Little drunkenness.The impost on, or rather monopoly of, native wine, is in itself little burdensome to the community, as it only falls on the lower and most dissipated orders in society, and for this reason it is not susceptible of the same increase as that of tobacco, of which the use is more general, and now become an object of the first necessity. The native of the Philippine Islands is, by nature, so sober, that the spectacle of a drunken man is seldom noticed in the streets; in the capital, where the most corrupt classes of them reside, it is admirable to see the general abstinence from a vice that degrades the human species. The consumption of the coco and nipa wine is, nevertheless, considerable, for it is used in all their festivities, cock-fights, games, marriages, etc. Accordingly if it is desired to augment the annual sale of these liquors, no way could be more efficient than to increase the number of their festive meetings, and seek pretexts to encourage public diversions, so long as these do not go contrary to the well-regulated order of society, and conflict with the duties of those who are intrusted with its superintendence.
Extension of monopoly urged.I am still of opinion, however, that, without resting the prosperity of this branch of the public revenue on principles possessed of so immoral a tendency, it might be rendered more productive to the treasury, if the monopoly could be introduced into the other districts adapted to its establishment. By this I mean to say that, as hitherto the monopoly has been partial, and enforced more in the way of a trial than in a general and permanent manner, much remains to be done, and consequently great scope is left for improvement in this department of the public revenue. This most assuredly may be attained, if all the local circumstances and impediments, more or less superable, which the matter itself presents, are only taken into due account, and proper exertions made to study and discover the various indirect means of increasing the total mass of contributions, by applying a system more productive and analogous to the nature of the Philippine Islands. With regard to the revenue of the two particular articles above treated on, I merely wish to make it understood that, far from introducing by means of the monopoly, a new vice into the provinces in which I recommend its establishment, it would rather act, in a certain degree at least, as a corrective to pre-existing evils, and the government would derive advantages from an article of luxury, by subjecting its consumption to the same shackles under which it stands in the northern provinces, where its administration is established and carried on for account of the royal treasury.
Former customs usage.In former times, when only vessels belonging to the Asiatic nations visited the port of Manila, with effects from the coast of Coromandel, or the China junks, and now and then a Spanish vessel coming from or going to the Island of Java, with spices for account of Philippine merchants, the receipt of duties was left in charge of a single royal officer, and the valuations of merchandise made by him, in concert with two merchants named by the government; but with the knowledge and assistance of the king’s attorney-general. The modifications and changes which have subsequently taken place in this department have, however, been frequent, as is evidently shown by the historical extract from the proceedings instituted before the Council of the Indies, by the merchants of Seville and Cadiz, in opposition to those of the Philippine Islands, printed in Madrid, 1736, in folio, by order of the said council; but as it does not enter into my views to speak of times so remote, I shall confine my remarks to this branch considered under its present form.
Custom house.In conformity to royal orders of March 15 and May 5, 1786, the Royal Custom House of Manila was definitively organized on its new plan; and from 1788, was placed under the immediate charge of an administrator-general, a controller, a treasurer, aided by a competent number of guards, inspectors, etc., and in every respect regulated on the plan established in the other custom houses. The freedom of the port being granted to foreign nations, a privilege before enjoyed only by those purely Asiatic, and a new line of trade commenced by the company, the competition in merchandise soon began to increase, as well as the revenue arising therefrom, in such manner that, although the exportation of goods was limited to the cargo of the Acapulco ship, of which the duties are not payable till her arrival there; notwithstanding also the property imported by the company from China and India, and destined for their own shipments, was exempt from duties, and above all, the continual interruptions experienced by the maritime commerce of the Islands within the last fifteen or twenty years, the net proceeds of the custom house, from the period above mentioned of its establishment, till the close of 1809, have not been less than from $138,000 to $140,000, on an average, independent of the amount of the king’s fifth on the gold of the country, which is collected by the same administrator, in consequence of its being trivial; as well as the two per cent. belonging to the Board of Trade, and by them collected under that title, and afterwards separately applied to the average-fund and which usually may be estimated from $20,000 to $25,000.
The general duties now levied in the custom house, are the following: