sts. The most
urgent material want of the Colony was easy means of communication
with the interior of the Islands. Yet, whilst this was so sadly
neglected, the Budget provided the sum of P113,686.64 for a School of
Agriculture in Manila and 10 model farms and Schools of Cultivation
in the provinces. It was not the want of farming knowledge, but the
scarcity of capital and the scandalous neglect of public highways
and bridges for transport of produce which retarded agriculture. The
113,000 pesos, if disbursed on roads, bridges, town halls, and
landing-jetties, would have benefited the Colony; as it was, this
sum went to furnish salaries to needy Spaniards.

The following are some of the most interesting items of the Budget:

CURIOUS ITEMS OF REVENUE

P cts.

2,760,613 Identification Documents (_Cedulas personales_),
costing 4 per cent, to collect--gross value
4,401,629 25
Tax on the above, based on the estimated local consumption
of Tobacco
222,500 00
Chinese Capitation Tax
236,250 00
Tax on the above for the estimated local consumption of Tobacco
11,250 00
Recognition of vassalage collected from the unsubdued
mountain tribes
12,000 00
Industrial and Trading Licences (costing 1/2 per cent, to
collect), gross value
1,350,000 00
Yield of the Opium Contract (farmed out)
483,400 00
Yield of the Cock-fighting Contract (farmed out)
149,039 00
Lotteries and Raffles, nett profit say
501,862 00
State Lands worked by miners
100 00
Sale of State Lands
50,000 00
Mint--Profits on the manipulation of the bullion, less expenses
of the Mint (P 46,150), nett
330,350 00
Stamps and Stamped Paper
548,400 00
Con