expenses had been paid, amounted to $221,426, in the following manner:

Administration of Manila and district $201,250
Administration of La Pampanga and district 12,294
Administration of Pangasinan and district 7,882
----
$221,426

The prime cost and other expenses that year amounted to no more than
$168,557 by which means, on the whole operation, a net profit of
thirteen and one-half per cent. resulted in favor of the treasury.

[Wine monopoly district.] The monopoly of native wine comprehends
the whole of the Island of Luzon, excepting the Provinces of Cagayan,
Zambales, Nueva Ecija, Camarines and Albay, and is under the direction
of three administrators, who act independently of each other in their
respective districts, and have at their disposal a competent number
of guards. These administrators receive in the licensed establishments
the coco and nipa wines, at prices stipulated by the growers. That of
the coco is paid for at the rate of two dollars per jar, containing
twenty gantas, equal to twelve arrobas, seven azumbres and half a
cuartillo, Castilian measure, and at fourteen reals in the places
nearest the depots. The nipa wine is laid at six and one-half reals
the jar, indistinctly; prices which, although extremely low, are still
considered advantageous by the Filipinos themselves, more particularly
when it is besides understood, that, from the circumstance of their
being growers of this article, they are exempted from military service,
as well as several other taxes and public charges.

[Coco-wine.] The coco-wine is a weak spirit, obtained in the following
manner: The tree that produces this fruit is crowned by an assemblage
of large flowers or corollas, from the center or calix of which issues
a fleshy stem, filled with juice. The Indian cuts the extremity of
this stem, and inclining the remainder in a lateral manner, introduces
it into a large hollow tube which remains suspended, and is found
full of sweet and sticky liquor, which the tree in this manner yields
twice in every twenty-four hours. ["Tuba".] This liquid, called tuba,
in the language of the country, is allowed to ferment for eight days
in a large vessel, and afterwards distilled by the Indians in their
uncouth stills, which are no other than large boilers, with a head
made of lead or tin, rendered tight by means of clay, and with a
pipe frequently made out of a simple cane, which conveys the spirit
to the receiving vessels, without pas