Indian tributes.The too great condescension and mistaken humanity of the government on the one hand, and the fraud and selfishness of the provincial sub-delegates or collectors, on the other, have concurred to change a contribution, the most simple, into one of the most complicated branches of public administration. The first cause has been owing to a too general acquiescence to receive the amount of tributes in the produce peculiar to each province, instead of money; and the second, because as the above officers are the persons intrusted with the collection, whenever the sale has held out to them any advantage, they have been in the habit of appropriating the several articles to themselves, without allowing any benefit to the treasury. If the prospective sales of the produce appear unfavorable, it is then forwarded on to the king’s store in Manila, surcharged with freights, exposed to many risks, and the value greatly diminished by waste and many other causes. No order or regularity being thus observed in this respect, and the sale of the produce transmitted to the king’s stores being regulated by the greater or lesser abundance in the general market, and a considerable stock besides left remaining, from one year to another, and eventually spoiled, it is impossible to form any exact estimate of this branch. If to these complicated matters we add the radical vices arising out of the infidelity of the heads of clans (cabezas de barangay), the difficulty of ascertaining the defects of the returns made out by them, the variations annually occurring in the number of those exempted either through age or other legal motives, and above all, the frequently inevitable tardiness with which the district magistrates send in their respective accounts, it will be readily acknowledged, that no department requires more zeal in its administration, and no one is more susceptible of all kinds of frauds, or attended with more difficulties.
A conservative estimate.In this state of uncertainty, with regard to this particular branch, I have guided myself by the last general return of tributes, made out in the accountant-general’s office, on the best and most recent data, and calculating indistinctly the whole value in money, I have deemed it proper afterwards to make a moderate deduction, on account of the differences above stated, and arising out of the collection of the tributes in kind, the expenses of conveyance, shipwrecks, averages, and other causes already enumerated.
Fixed charges.In conformity to this calculation, the total proceeds of this branch of revenue amount to $505,215 from which sum are deducted, in the primitive stages of the accounts, the amount of ecclesiastical stipends, the pay of the troops under the immediate orders of the chief district magistrates in their quality of war-captains, together with all other extraordinary expenses incurred in the provinces by orders of the government, the remainder being afterwards forwarded to the king’s treasury. It ought, however, to be observed, that the above aggregated sum is more or less liable to deficiencies, according to the greater or lesser degree of punctuality on the part of the sub-collectors in making up accounts, and the solidity of their respective sureties; the failure of this kind experienced by the revenue being so frequent, that, according to the returns of the accountant-general, those which occurred between the years 1762 and 1809, were no less than $215,765 notwithstanding the great precautions at all times taken to prevent such considerable injuries, by every means compatible with the precarious tenure of property possessed by both principals and sureties in this country. All the above circumstances being therefore taken into due consideration, and the ordinary and extraordinary discounts made from the total amount of tributes, the real sum remaining, or the net annual proceeds of the above branch, have usually not been rated at more than $190,000 and $200,000; a sum respectively extremely small, and which possibly might be doubled, without the necessity of recurring to any other measure than a standing order for the collecting of the tributes in money, as by this means the variety of expenses and complications above enumerated, would be avoided, and the king’s revenue no longer exposed to any other deficiencies than those arising out of the insolvency of the sub-collectors and their sureties, or casual risks, and the trifling charges paid for the conveyance of the money. If in opposition to this it should be alleged that it would be advisable to except some of the provinces from this general rule, owing to the advantages the government might derive from certain tributes being paid in kind, I do not hesitate to answer that I see no reason whatever why this should be done, because, if, for example, any quality of rigging or sail cloth is annually required, it would be easy to obtain it either by early contracts, or by laying in the articles at the current market price. Indeed, all supplies which do not rest on this footing, would be to defraud the natives of the fruits of his industry, and in the final result this would be the same as requiring of him double or triple tribute, contrary to the spirit of the law, which unfortunately is too frequently the case under the existing system.
Preferability of tribute in money.Considering this affair in another point of view, it would be easy for me to demonstrate, if it were necessary, the mistaken idea that the native is benefited by receiving in kind the amount of the tribute he has to pay, at the low prices marked in the tariff used as a standard, by showing the extortions and brokerage, if I may so term it, to which the practice gives rise on the part of the district collectors. It will, however, suffice to call the attention of my readers to the smallness of the sum constituting the ordinary tribute, when reduced to money, in order for them to be convinced that it would be superfluous, as well as hazardous, to attempt to point out how this branch might be rendered more productive to the state and at the same time less burdensome to the contributors, more particularly when the rate assessed does not exceed ten reals per year, a sum so small, that generally speaking, no family can be found unable to hoard it up, if they have any inclination so to do. The prevailing error, however, in this respect, I am confident arises out of a principle very different from the one to which it is usually attributed. The tributary native is, in fact, disposed to pay the quota assigned to him into the hands of the chief of his clan, in money, in preference to kind; because, independent of the small value at which the articles in kind are rated in the tariff, he is then exposed to no expenses, as he now is for the conveyance of his produce and effects; nor is he liable to so many accidents. But as the chief of each clan has to deliver in his forty or fifty tributes to the head magistrate, who is answerable for those of the whole province, it is natural for him to endeavor to make his corresponding payments in some equivalent affording him a profit; at the same time the provincial magistrate, speculating on a larger scale, on the produce arising out of his jurisdiction, seeks to obtain from the government a profitable commutation in kind for that which the original contributor would have preferred paying in money. In order the better to attain his purpose, he asserts, as a pretext, the impossibility of collecting in the tribute under another form, alleging, moreover, the relief the native derives from this mode, whereas, if only duly examined, such a pretence is founded on the avarice, rather than the humanity of the magistrate.
Leaving to one side the defects attributable to the present mode of collection, and considering the tribute as it is in itself, the attentive observer must confess, that in no part of our Indies is this more moderate; and, indeed, it is evident that the laws generally relating to the natives of these Islands seem to distinguish them with a decided predilection above those of the various sections of America.
Items in tribute.The tribute in its origin was only eight reals per family; but the necessity of providing for the increased expenses of the government gave rise to this rate being afterwards raised to ten. The Sangley mestizos pay double tribute, and the Sangleys contribute at the rate of $6 per head. Besides this, all pay a yearly sum, applicable to the funds belonging to the community, and the above two casts pay three reals more, as a church rate, and under the name of the Sanctuary, the whole being in the following form:
| Entire Native Tribute | Tribute of Mestizos | Sangleys |
| 8 Reals, original tribute | 16 Reals. | $6 each. |
| 1½ Reals for expenses of troops | 3 | |
| ½ Reals to tithes | 1 | |
| 10 Reals, amount of tribute | 20 Reals. | $6.75 |
| 1 Real, community funds | 1 | |
| 3 Reals, sanctuary rate | 3 | |
| 14 Reals, total annual disbursement. | 24 Reals. | $6.75 |
The males commence paying tribute at twenty years of age and the females at twenty-five, if before they have not entered the matrimonial state, and in both the obligation ceases at the age of sixty. The chiefs of clans, or cabezas de barangay and their eldest sons, or in default of children, the person adopted in their stead, that is, an entire tribute and a half, are exempt from this tax, as a remuneration for the trouble and responsibility they may have in collecting in the forty or fifty tributes, of which their respective clans are composed. Besides these there are various other classes of exempted persons, such as the soldiers who have served a certain number of years, those who have distinguished themselves in any particular manner in the improvement of industry or agriculture, and others who have received special certificates, on just and equitable grounds. In summing up the total number of exempted persons, on an average in the whole of the provinces, they will be found in the proportion of fifty to every thousand entire tributes.
Chinese tax.The head-tax of the Sangleys has usually been attended with so many difficulties in its collection, owing to the facilities with which they absent or secrete themselves, and the many stratagems this cunning and artful race employ to elude the vigilance of the commissioners, that the government has at length found itself compelled to let out this branch, as was done in 1809, when it was disposed of in the name of one of them for the moderate sum of $30,000; notwithstanding it is a generally received opinion, that the number of this description of Chinese, constantly residing in the Islands, is above 7,000, which, at the rate of $6 per head, would raise this proportion of the tax as high as $42,000.
Community funds.The Community funds belonging to each town, have, in conformity to the regulations under which they are administered, a special, or I might say, local application; but collected together into one stock, as is now the case, and directly administered by the government, they produce a more general utility. The head town of the province A, for example, requires to rebuild the public prison or town-hall, and its own private funds are not sufficient to defray the expenses of the work in question. In this case, therefore, the government gives orders for the other dependent towns to make up the deficiency by taking their proportions from their respective coffers, as all have an equal interest in the proposed object being carried into effect. The king’s officers, in consequence thereof, draw the corresponding sums from these funds, the whole of which is under their immediate superintendence. And in order that the surplus of this stock may not stand still, but obtain every possible increase in a country where the premium for money is excessive, when let out at a maritime risk, it is ordered that some part shall be appropriated in this way, and on the same terms as those observed by the administrators of the charity funds belonging to the Misericordia (Charity) establishment, and the third order of St. Francis, which is another of the great advantages of assembling this class of property.