the Sanctuary, the whole being in the following form:

Entire Native Tribute Tribute of Mestizos Sangleys

8 Reals, original tribute 16 Reals. $6 each.
1 1/2 Reals for expenses
of troops 3
1/2 Reals to tithes 1
10 Reals, amount of tribute 20 Reals. $6.75
1 Real, community funds 1
3 Reals, sanctuary rate 3
14 Reals, total annual
disbursement. 24 Reals. $6.75

The males commence paying tribute at twenty years of age and
the females at twenty-five, if before they have not entered the
matrimonial state, and in both the obligation ceases at the age of
sixty. The chiefs of clans, or cabezas de barangay and their eldest
sons, or in default of children, the person adopted in their stead,
that is, an entire tribute and a half, are exempt from this tax, as
a remuneration for the trouble and responsibility they may have in
collecting in the forty or fifty tributes, of which their respective
clans are composed. Besides these there are various other classes of
exempted persons, such as the soldiers who have served a certain number
of years, those who have distinguished themselves in any particular
manner in the improvement of industry or agriculture, and others who
have received special certificates, on just and equitable grounds. In
summing up the total number of exempted persons, on an average in
the whole of the provinces, they will be found in the proportion of
fifty to every thousand entire tributes.

[Chinese tax.] The head-tax of the Sangleys has usually been
attended with so many difficulties in its collection, owing to the
facilities with which they absent or secrete themselves, and the
many stratagems this cunning and artful race employ to elude the
vigilance of the commissioners, that the government has at length
found itself compelled to let out this branch, as was done in 1809,
when it was disposed of in the name of one of them for the moderate
sum of $30,000; notwithstanding it is a generally received opinion,
that the number of this description of Chinese, constantly residing
in the Islands, is above 7,000, which, at the rate of $6 per head,
would raise this proportion of the tax as high as $42,000.

[Community funds.] The Community funds belonging to each town, have,
in conformity to the regulations under which they are administered,
a special, or I might say, local application; but collected together
i