possible
to form any exact estimate of this branch. If to these complicated
matters we add the radical vices arising out of the infidelity of the
heads of clans (cabezas de barangay), the difficulty of ascertaining
the defects of the returns made out by them, the variations annually
occurring in the number of those exempted either through age or other
legal motives, and above all, the frequently inevitable tardiness with
which the district magistrates send in their respective accounts,
it will be readily acknowledged, that no department requires more
zeal in its administration, and no one is more susceptible of all
kinds of frauds, or attended with more difficulties.

[A conservative estimate.] In this state of uncertainty, with regard
to this particular branch, I have guided myself by the last general
return of tributes, made out in the accountant-general's office,
on the best and most recent data, and calculating indistinctly the
whole value in money, I have deemed it proper afterwards to make a
moderate deduction, on account of the differences above stated, and
arising out of the collection of the tributes in kind, the expenses of
conveyance, shipwrecks, averages, and other causes already enumerated.

[Fixed charges.] In conformity to this calculation, the total
proceeds of this branch of revenue amount to $505,215 from which
sum are deducted, in the primitive stages of the accounts, the
amount of ecclesiastical stipends, the pay of the troops under
the immediate orders of the chief district magistrates in their
quality of war-captains, together with all other extraordinary
expenses incurred in the provinces by orders of the government, the
remainder being afterwards forwarded to the king's treasury. It ought,
however, to be observed, that the above aggregated sum is more or less
liable to deficiencies, according to the greater or lesser degree of
punctuality on the part of the sub-collectors in making up accounts,
and the solidity of their respective sureties; the failure of this
kind experienced by the revenue being so frequent, that, according to
the returns of the accountant-general, those which occurred between
the years 1762 and 1809, were no less than $215,765 notwithstanding
the great precautions at all times taken to prevent such considerable
injuries, by every means compatible with the precarious tenure of
property possessed by both principals and sureties in this country. All
the above circumstances bein