Difficulty of estimating probable revenue.The difficulty being, in this manner, overcome, with regard to the prudent determination of the rate at which the proprietor of the bonga plantations ought to contribute, let us now proceed to estimate, by approximation, the annual sum that would thus be obtained. As, however, this operation is unfortunately complicated, and in great measure depends on the previous knowledge of the total number of trees liable to the tax proposed, details with which we are at not present prepared, it is impossible to come at any very accurate results. All that can be done is to endeavor to demonstrate, in general terms, the great increase the revenue would experience by the adoption of the new plan, and the real advantage resulting from it to the contributors themselves, all which may be easily deduced from the following calculation.
Let us, in the first instance, suppose that the consumers of buyo, in the whole of the Islands, do not exceed one million of persons, and that each one makes use of three bongas per day, this consumption, at the end of the year, would then amount to 1,095,000,000 nuts. We will next divide this sum by two hundred, at which the product of each tree, one with another, is rated, and the result will be 5,475,000 trees. Greater, however, than at present.This number being taxed at the rate of one-fourth real, would leave the sum of $171,093.75 and deducting therefrom the $25,000 yielded by this branch under its present establishment, together with $5,132 equal to three per cent paid to the district magistrates for the charges of collection, we should still have an annual increase in favor of the, treasury equal to $140,961.75.
It might perhaps be objected that, in this case, the proprietor, instead of receiving, as before two and one-half reals for every thousand bongas, would have to disburse one and one-fourth reals in the mere act of paying one-fourth real for each tree; a circumstance which, at first sight, seems to produce a difference not of one and one-fourth, but of three and one-fourth reals per thousand against him; though in reality far from this being the case, if we take into consideration the deficiencies the sworn receiver usually lays to his charge, the fruit he rejects, owing to its being green or rotten, and the many and expensive grievances he is exposed to in his capacity of grower; it will be seen that his disbursements under these heads frequently exceed the amount he in fact has to receive. Tax only a surcharge ultimately paid by consumer.If, in addition to this, we bear in mind that, on condition of seeing himself free from guards and a variety of insupportable restrictions, constituting the very essence of a monopoly, he would in all probability gladly pay much more than the tax in question, all the doubts arising on this point will entirely disappear. Finally, considered in its true light, we shall not find in the measure above described anything more than a very trifling discount required of the proprietor from the price at which he sells his bonga, and which, as already noticed, ultimately falls on the consumer alone.
Estimate conservative.The moderate estimate I have just formed ought to inspire the more confidence from its being well known that the use of the buyo is general among the inhabitants of these Islands. The calculation, as it now stands, rests only on one million consumers, for each of whom I have only put down three bongas per day, whereas it is customary to use much more; nor have I taken into account the infinite number of nuts wasted after being converted into the buyo, a fact equally well known. Indeed, as the object proposed was no other than to prove the main part of my assertions, and I trust this is satisfactorily done, I have not deemed it necessary to include in the above calculation a greater number of minute circumstances, nor attempt to deduce more favorable results, which, with the scope before me, I was most assuredly warranted in doing.
Advantages.In a word, from the concurrence of the facts and reasons above adduced, the following propositions may, without any difficulty, be laid down. First, that the increase of revenue produced by the reform in question, would in all probability exceed $150,000 per annum; secondly, that the Filipinos would soon comprehend, and gladly consent to a change of this kind in the mode of contributing of which the advantages would be apparent; thirdly, that the persons employed in the old establishment, might, with greater public utility, be applied to other purposes; and lastly, that the civil magistrates would not be harassed with so many strifes and lawsuits, and so many melancholy victims of the monopoly, and its officers would cease to drag a wretched existence in the prisons and places of hard labor in these Islands.
Cockpit licenses.The cock-pit branch of the revenue is hired out by the government, and the license is separately set up at auction for the respective provinces. Its nature and regulations are so well known that they do not require a particular description, the general obligations of the contractors being the same as those in New Spain. Perhaps the only difference observed in this public exhibition in the Philippine Islands consists in its greater simplicity, owing to its being frequented only by the natives, the whites who are present at this kind of diversion being very few, or indeed none.
Inconsiderable income.The cock-pits are open two days in the week, and the lessees of them receive half a real from every person who enters, besides the extra price they charge those who occupy the best seats, the owners of the fighting cocks, for the spurs, stalls for the sale of buyo, refreshments, etc. Notwithstanding all this, and although cock-fighting is so general and favorite an amusement among these people (the rooster may justly be considered as the distinctive emblem of the Filipino) the annual proceeds of this branch are inconsiderable; although it must be acknowledged that it has greatly increased since the year 1780, when it appears the license was let at auction for only about $14,000 owing, no doubt, to the exclusive privilege of the contractors not having been extended to the provinces, as was afterwards gradually done.
Provincial cockpit revenue.The total sum paid to the government by the renters of this branch, according to the auction returns in 1810, amounted to $40,141 in the following order for the provinces:
| Tondo | $18,501 |
| Cavite | 2,225 |
| La Laguna | 2,005 |
| Pampanga | 3,000 |
| Bulacan | 6,900 |
| Batangas | 2,000 |
| Pangasinan | 1,200 |
| Bataan | 1,050 |
| Iloilo | 1,600 |
| Ilocos | 600 |
| Tayabas | 400 |
| Cebu | 360 |
| Albay | 300 |
| Total | $40,141 |
Possibilities of increase.The causes, to which the increase that has taken place within the last twenty-five or thirty years is chiefly to be attributed, have already been pointed out, and for this reason it would appear that, by adopting the same plan with regard to the fourteen remaining provinces, of which this captaincy-general is composed, hitherto free from the imposition of this tax, an augmentation might be expected, proportionate to the population, their circumstances, and the greater or lesser taste for cock-fights prevailing among their respective inhabitants. At the commencement, no doubt, the rentals would be low, and, of course, the prices at which the licenses were let out, would be equally so; but the experience and profits derivable from this kind of enterprises would not fail soon to excite the competition of contractors, and in this way add to the revenue of the government. This is so obvious that I cannot help suspecting attempts have, at some period or other, been made to introduce the establishment of this privilege, in some of the provinces alluded to; at the same time I am persuaded that, owing to the affair not having been viewed in its proper light, seeking on the contrary to obtain an immediate and disproportionate result, the authorities have been too soon disheartened and given up the project without a fair trial. All towns and districts murmur, and, at first object, to taxes, however light they may be; but, at length, if they be not excessive, the people become reconciled to them. The one here proposed is neither of this character, nor can it be deemed odious on account of its novelty. The natives are well aware that their brethren in the other provinces are subject to it, and that in this nothing more is done than rendering the system uniform. I, therefore, see no reason why the establishment of this branch of revenue should not be extended to all the points of the Islands. At the commencement, let it produce what it may, since constancy and time will bring things to the same general level.