In consequence of this judicious regulation, and the success with which this measure has hitherto been attended, the Community fund has gone on increasing in such a way that, notwithstanding the sums drawn from it for the purpose of constructing causeways, bridges, and other municipal objects, at the commencement of 1810, the stock in hand amounted to no less than $200,000; and it is natural to suppose when the outstanding premiums due shall have been paid in, a considerable augmentation will take place. This branch, although not exactly comprehended in those which constitute the revenue of the government, has so obvious an analogy with that of tributes, that I have not deemed it any essential deviation from the order and method I have hitherto observed in this work, to introduce it in this place, as in itself it did not deserve to be classed under a distinct head.
Tribute burdensome.Notwithstanding the truth of what has been said with regard to the moderate rate of the tribute imposed on the native of the Philippine Islands, it would be extremely desirable if he could be altogether exonerated from a charge which he bears with great repugnance, by some other substitute being adopted, indirectly producing an equivalent compensation. In the first place, because the just motives of complaint would cease, caused not only by the tribute, but also the manner of its collection; and an end would then be put to those intrigues and extortions the district magistrates commit, under the title of zealous collectors of the king’s revenue, and the power of a multitude of subaltern tyrants, comprehended under the denomination of chiefs of native clans (cabezas de barangay) would then also fall to the ground; a power which, if now employed for the purpose of oppressing and trampling on the liberties of inferiors, might some day or other be converted into an instrument dangerous and subversive of our preponderance in the country. In the second place, if, among all the civilized nations a head-tax (poll-tax) is in itself odious, it must incontestably be much more so among those whose unlettered state, far from allowing them to know that the social order requires a certain class of sacrifices for its better preservation, makes them attribute exactions of this kind to an abuse of superiority. Hence are they led to consider these restraints as the symbols of their own slavery and degradation, as in fact the natives in these Islands have ample reasons for doing, when the legal exemption of the whites is considered, without any other apparent reason than the difference in color. Independent of this, the substitute above alluded to would be extremely expedient, inasmuch as it would greatly simplify the plan of administration, the accountant’s department would be freed from the most painful part of its labors, and the district magistrates and sub-collectors would not so frequently be entangled in their accounts, and exposed to expensive and interminable lawsuits, as now so often happens.
Possible Revenue substitutes.The difficulty, however, of finding out this compensation or substitute is a matter of some consideration. On the one hand, if it was attempted to distribute the proceeds arising out of the tributes on other branches, such as tobacco, native wine, bonga, and custom house, it would, at first sight, appear possible, through the medium of an almost invisible augmentation in the respective sale prices and in the king’s duties, that this important object might easily be attained; but, on the other, it might be apprehended that the additional value put on the articles above-mentioned, would produce in their consumption a diminution equal to the difference in prices, in which cases no advantage would be gained. The practicability of the operation, in my opinion, depends on the proportion in which the means of obtaining the articles in question respectively stand with the probability of their being consumed. I will explain myself. If, for example, the annual stock of tobacco laid in should be insufficient to meet the wants of the consumers, as constantly occurs, it is clear that this article, when monopolized, will bear a small augmentation of price, not only without any inconvenience or risk, but with the moral certainty of obtaining a positive increase of revenue, the necessary effect of the total consumption of the tobacco laid in and sold. But as this does not happen with the branch of native wines, of which the stock usually exceeds the demand, and as the bonga also is not susceptible of this improvement, owing to the small place it occupies among the other resources of the revenue, no other means are left than to add to the duties of export on silver, and of import on foreign merchandise, a percentage equivalent to the deficiency not laid on tobacco, unless it should be deemed more advisable to levy a sumptuary contribution on coaches, horses and servants, and especially on all kinds of edifices and houses built of stone and mortar, situated both within and without the capital.
Objection to tribute-paying.However this may be, whatever the king loses in revenue by the abolition of the native tributes, no doubt, could be made up by an appeal to other ways and means. It is well-known that many of the Indian tribes refuse to become subjects of the crown and object to enter into general society on account of the odious idea they have formed of paying tribute; or, as they understand it, the obligation of giving something for nothing, notwithstanding those who voluntarily submit themselves to our laws, are exempt from tribute, and this charge falls only on their descendants. But of this they must either be ignorant, or they regret depriving their posterity of that independence in which they themselves have been brought up, and thus transmit to them slavery as an inheritance. As soon, therefore, as a general exemption of this kind, without distinction of casts, should be made public, the natives would quit their fastnesses and secluded places, and satisfied with the security offered to them, would be seen coming down to the plains in search of conveniences of civilized life, and all gradually would be reduced to Christianity. Hence the increase of productions and their consumption, as well as the extension of agriculture, industry and internal commerce. The diminution of smuggling tobacco would soon follow, progress would be made in the knowledge of the mines and natural riches of the country, and financially, greater facilities would present themselves in gradually carrying into effect its entire conquest and civilization.
Advantages of such great and extraordinary importance deserve to be seriously weighed, and to this valuable department of public administration the early attention of those in authority ought to be called. Let due inquiries be made, and soon shall we discover the substantial benefits which would be derived to the treasury from the adoption of this measure, as popular as it is just, and also conformable to the liberal spirit of the times. In support of the preceding arguments, it ought further to be observed, that when all the branches constituting the king’s revenue are well organized, brought to their most productive state, and the public debt contracted under unforeseen exigencies paid off, as long as present circumstances do not vary, an annual surplus of revenue, equal to more than $500,000, will be left; and as the proceeds of the particular branch of tributes do not amount to this sum, it is evident their abolition may take place, not only without any derangement or onerous consequences to the administration, but even without any deficiency being experienced, or any necessity to recur to the treasury of New Spain for extraordinary aid. These reasons acquire still greater force when it is remembered that, as things now are, all the branches of public revenue are in a progressively improving condition, and as the whole are still susceptible of a much more productive organization, the annual surplus of receipts will rapidly become greater, and consequently also the necessity will diminish of continuing to burden this portion of His Majesty’s dominions with contributions in order to meet the expenses of their defence and preservation.
Finally, well convinced of the advantageous results which, in every sense, would emanate from the revision and reforms proposed, I abstain from offering, in support of my arguments, a variety of other reflections which occur to me, not to be too diffuse on this subject; trusting that the hints I have already thrown out will be more than sufficient to excite an interest and promote a thorough and impartial investigation of concerns, highly important to the future welfare and security of this colony.
Subaltern branches.Besides the six preceding branches which constitute the chief mass of the public revenue in these islands, there are several smaller ones of less consideration and amount; some having a direct application to the general expenses of the local government, and the others, intended as remittances to Spain; a distinction of little import and scarcely deserving of notice, since the object of the present sketch is to convey information on a large scale respecting the King’s revenue in these Islands. As some of them, however, yield proceeds more regular than the others, I have classed together the receipts of the Pope’s Bulls, or “Bulas de Cruzada,” playing-cards, tithes, stamps and gunpowder, under the head of Subaltern Branches, with regard to the rest, to the general statement already quoted.
In conformity to the returns with which I have been favored from the public offices, these five branches produced, in the year 1809, $45,090.75 in the following proportions:
| Sales. | Expenses. | Net Proceeds. | |
| Pope’s bulls | $15,360.75 | $4,422.25 | $10,938.50 |
| Playing cards | 11,539.125 | 932.625 | 10,606.50 |
| Tithes | 12,493.00 | —— | 12,493.00 |
| Stamps | 4,467.50 | 321.50 | 4,146.00 |
| Gunpowder | 7,307.625 | 401.125 | 6,905.375 |
| —— | —— | —— | |
| $51,168.125 | $6,077.75 | $45,090.375 |
Tithes.The scanty proceeds of the tithes will naturally appear remarkable; but it ought to be remembered that, besides the ordinary tribute, the natives pay half a real under this denomination, without any distinction of person, or any reference whatever to their respective means, the total amount of which is already added to the tributes, and for this reason not repeated in this place. In addition also no tithes are levied, except on lands belonging to Spaniards, churches, regular clergy, ecclesiastical corporations, etc., and even then the articles of rice, wheat, pulse indigo and sugar, are alone liable. The above branches are all in charge of administrators, and from this plan it certainly would be advisable to separate the tithes and farm them out at public auction, as was proposed by the king’s officers of the treasury, in their report on this, as well as other points, concerning the revenue, and dated October 24, 1792. From the net proceeds of the gunpowder the expenses of its manufacture, confided to the commandant of artillery, ought seemingly to be deducted; but, as they cannot be ascertained with any degree of certainty, and as besides they are comprehended in the general expenses of that department, a separate deduction may be dispensed with.