Sources: The first of these documents is translated from a MS. copy (probably official duplicate of above date), in possession of Edward E. Ayer, Chicago; the second, from Viana’s MS. book, Cartas y consultas, fol. 39v–46, in possession of E. E. Ayer; the third, from Pardo de Tavera’s publication (with many annotations), Memorial de Anda y Salazar (Manila, 1899), from a copy belonging to James A. Robertson; the fourth (partly translated and partly synopsized), from José Felipe Del-Pan’s Ordenanzas de buen gobierno de Corcuera, Cruzat y Raon (Manila, 1891), from a copy in the Library of Congress; the fifth, from Ferrando’s Historia de PP. dominicos (Madrid, 1871), v, pp. 59, 60, from a copy belonging to E. E. Ayer; the sixth, compiled from Danvila y Collado, Crétineau-Joly, and Montero y Vidal, as indicated in the text—the archbishop’s decree being obtained from a printed copy (dated 1770) in the Archivo Historico Nacional, Madrid; the seventh, from a copy of the original Latin MS. sent to the Editors by a friend in Germany.
Translations: The text of the third, and of the fourth, is translated by James Alexander Robertson; the seventh, by Rev. T. C. Middleton, O.S.A.; the remainder, by Emma Helen Blair.
FINANCIAL AFFAIRS OF THE ISLANDS, 1766
Statements of the amount contributed to his Majesty by the natives of the Philipinas Islands; that which is spent in their spiritual administration; what the ecclesiastical estate receives from the king and from the Indians; and the economies which the royal treasury can practice, and the augmentations which it can receive, in order to maintain these dominions with respectable forces, without the necessity of the royal situado which comes annually from Mexico—and with the advantage that the royal exchequer can in the future make good the expenditures incurred during the 202 years which have elapsed since the conquest of the said islands. By Don Francisco Leandro de Viana, a student in the old college of San Bartholome el Major of the university of Salamanca, and formerly rector of the said college; graduated as a licentiate by the chapter of Santa Barvara; a member of the Council of his Majesty; his fiscal in the royal Audiencia of Manila, and promoted to the post of alcalde of criminal cases in that of Mexico.
STATEMENT I
The number of tributes in these Philipinas Islands, and the amount that they produce yearly
By the official statement which I sent to his Majesty with my report and advices of July 14, 1760, it appears that there were one hundred and seventy-eight thousand, nine hundred and seventy-one whole tributes of Indians, at the rate of ten reals each. It also appears that there were eight thousand, one hundred and sixty-nine and one-half whole tributes of mestizos, at the rate of twenty reals each, which are equivalent to sixteen thousand, three hundred and thirty-nine whole tributes of Indians. Adding this item to the aforesaid one, they make a total of one hundred and ninety-five thousand, three hundred and ten tributes; and adding those paid by the blacks, the grand total, stated in round numbers [numero cerrado] for greater convenience in this reckoning, is placed at two hundred thousand whole tributes belonging to the royal crown.
Tributes: 200,000