ative system, it is in every respect similar to the
one observed in our governments of America, with this difference only,
that, in the Philippine Islands, greater economy prevails in salaries,
as well as in the number of persons employed. In former times, the
establishment of intendencies, or boards of administration, was deemed
expedient in Manila, Ilocos, Camarines, Iloilo, and Cebu; but they
were soon afterwards reformed, or rather laid aside, on account of
their being deemed superfluous. I would venture to state the grounds
on which this opinion was then formed; but, as the sphere in which
the king's revenue acts in these Islands increases and extends, which
naturally will be the case if the plans and improvements dictated
by the present favorable circumstances are carried into effect, I do
not hesitate to say that it will be necessary again to appeal to the
establishment of a greater number of boards for the management and
collection of the various branches of the revenue, whether they are
called intendencies, or by any other name; as it will be extremely
difficult for the administration to do its duty, on the confined and
inadequate plan under which it is at present organized.

[Fiscal system.] Under its existing form, it is constituted in the
following manner: The governor of the Islands, in his quality of
superintendent or administrator general, and as uniting in himself
the powers of intendent of the army, presides at the board of
administration of the king's revenue, which is placed in the immediate
charge of a treasurer and two clerks. The principal branches have their
respective general directors, on whom the provincial administrators
depend, and the civil magistrates, in the quality of sub-delegates,
collect within their respective districts, the tributes paid by the
natives in money and produce, and manage everything else relating
to the king's revenue. In ordinary cases, the general laws of the
Indies govern, and especially are the ordinances or regulations of
the Intendents of New Spain (Mexico) ordered to be observed in the
Philippines. It ought further to be observed, that, in these Islands,
the same as in all the vice-royalties and governments of America, there
is a distinct body of royal decrees in force, which, in themselves,
constitute a code of considerable size.

[Opposition to tobacco monopoly.] The process of converting the
consumption of tobacco into a monopoly met with a most obstinate
res