Note
Thus, what the ecclesiastical estate receives from the king and from the Indians, for only the spiritual administration of the latter, amounts to the sum of four hundred and thirty-two thousand, six hundred and twenty-nine pesos, six tomins, without including what is produced by the chaplaincies founded in the churches of some ministries, or by the confraternities—which are worth much, on account of duplicated offerings, since in them are enrolled not only the living but the dead. Nor [does it include] the wax for novenaries, masses, and other services which through devotion are offered by the Indians and mestizos; or the offerings at the sanctuaries, to which in all the provinces many people repair with wax and offerings for masses; or the sure revenue [from the charge] of fifteen pesos for every feast of the numberless visitas and chapels which are in all the villages (more than those which are celebrated in the principal churches); or the amounts received, at the burials, from the distinction of the silver from the wooden cross—so that, although in a certain village there may not be a silver cross, there are two of wood, and one of them is distinguished from the other by the amount of the fees [imposed for its use].
Nor have there been included in the said item the five hundred pesos which are annually paid from the royal treasury to the convents of Manila in order that they may support one or two religious who are versed in the dialects of the provinces; or the alms which they receive from the charitable foundations [obras pías] of the Misericordia, and from those which have been founded in each order; or the proceeds from the leasing of their lands acquired by donations, chaplaincies, and legacies; or the premium or interest from the funds of the confraternities, etc.
Likewise should be added the fees for burials, which, although they belong to the fabricas of the churches, are received by the curas and ministers of the doctrinas, and they are not willing to render account of these to the vice-patronship.
Besides that which is for the spiritual administration, the religious orders in these islands receive enormous amounts of money every year from the proceeds of the houses, mills, ranches, and other properties which they possess, here and in México; for they collect some rents that are exorbitant for the cultivated lands, exacting more than twenty per cent of the actual value of the said lands.
Comparison
| Pesos | tomins | |
| All that the king receives from the Indians, without deducting the items mentioned in the notes on statement ii, amounts to | 250,000 | |
| All that the ecclesiastical estate receives, not including the items mentioned in the notes to this statement iv, amounts to | 432,629 | 6 |
| That which the ecclesiastical estate receives exceeds what the king receives, by the sum of | 182,629 | 6 |
It is, then, apparently fully proved that what these Indians contribute to the king is not sufficient for the necessary expenses of their spiritual administration; since, even without counting the cost of the fortified posts (which serve only for the benefit of those same Indians), it is evident that the net balance which remains in favor of the royal exchequer, after deducting the expenses mentioned in statement ii, is lost, through the causes which are stated in the second note on statement iii. From this it follows: First, that all the profit of these islands accrues to the ecclesiastical estate. Second, that in order to aid the Indians the royal revenue has been burdened, to the injury of other vassals, with the charge of the royal situado which comes annually from Nueva España, in order to maintain the forts, troops, and courts, and meet other expenses of the royal treasury here. Third, that the latter is heavily indebted, because the royal situado and the monopolies of the royal exchequer are not sufficient for so enormous expenses. Fourth, that for lack of funds the king’s service is neglected, the forts are defenseless, the provinces at the mercy of the Moros, and everything is in notable danger of total ruin, unless suitable remedies are applied in time.
On account of this, I have established in my “Demonstration of the wretched and deplorable condition of the Philipinas Islands,”[3] etc., the necessity of maintaining them with respectable forces, and [suggested] the expedient of augmenting the tribute on account of the obligation which every vassal is under to contribute to his king what is necessary for maintaining the kingdom in peace, justice, and union, and defending it from enemies.
Even without the necessity of increasing the tribute, I have been of opinion, and still continue in the firm persuasion that these islands could support themselves alone, and save to the royal revenue the remittance of the situado. Desiring to demonstrate this truth—which has been taught to me by the experience and continual application of eight years—I will set forth the economies and augmentations which this royal treasury can observe in order to supply its urgent needs, and to support these islands more gloriously, and to the greater advantage of the royal exchequer.