hat any person was at
liberty to take a higher-valued _Cedula_ than that corresponding to
his position, without the right of any official to ask the reason
why. This clause was prejudicial to the public welfare, because it
enabled thousands of able-bodied natives to evade labour for public
improvements of imperative necessity in the provinces. The public
labour question was indeed altogether a farce, and simply afforded
a pretext for levying a tax.

It would appear that whilst the total amount of taxation in Spanish
times was not burdensome, the fiscal system was obviously defective.

The (American) Insular Government has continued the issue of the
_Cedula_ on a reasonable plan which bears hard on no one. Forced
labour is abolished; government work is paid for out of the taxes;
and the uniform cost of the _Cedula_ is one peso for every male
between the ages of 18 and 60 years.

In 1890 certain reforms were introduced into the townships, most
of which were raised to the dignity of Municipalities. The titles
of _Gobernadorcillo_ and _Directorcillo_ (the words themselves in
Spanish bear a sound of contempt) were changed to _Capitan Municipal_
and _Secretario_ respectively (Municipal Captain and Secretary) with
nominally extended powers. For instance, the Municipal Captains were
empowered to disburse for public works, without appeal to Manila,
a few hundred pesos in the year (to be drawn, in some cases, from
empty public coffers, or private purses). The functions of the local
Justices of the Peace were amplified and abused to such a degree
that these officials became more the originators of strife than
the guardians of peace. The old-established obligation to supply
travellers, on payment therefor, with certain necessaries of life
and means of transport was abolished.

Hitherto it had been the custom for a traveller on arriving at a town
without knowing any one there, or without letters of introduction,
to alight (by right) at the Tribunal, or Town Hall. Each such
establishment had, or ought to have had, a tariff of necessary
provisions and the means of travelling to the next town (such
as ponies, gigs, hammocks, sedan-chairs, etc., according to the
particular conditions of the locality). Each _Barangay_ or _Cabezeria_
furnished one _Cuadrillero_ (_vide_ pp. 223, 224) for the service
of the Tribunal, so that the supply of baggage-carriers, bearers,
etc., which one needed could not be refused on payment. The native
off