more than sufficient to excite an interest and promote a thorough and
impartial investigation of concerns, highly important to the future
welfare and security of this colony.

[Subaltern branches.] Besides the six preceding branches which
constitute the chief mass of the public revenue in these islands, there
are several smaller ones of less consideration and amount; some having
a direct application to the general expenses of the local government,
and the others, intended as remittances to Spain; a distinction of
little import and scarcely deserving of notice, since the object of the
present sketch is to convey information on a large scale respecting
the King's revenue in these Islands. As some of them, however, yield
proceeds more regular than the others, I have classed together the
receipts of the Pope's Bulls, or "Bulas de Cruzada," playing-cards,
tithes, stamps and gunpowder, under the head of Subaltern Branches,
with regard to the rest, to the general statement already quoted.

In conformity to the returns with which I have been favored from
the public offices, these five branches produced, in the year 1809,
$45,090.75 in the following proportions:

Sales. Expenses. Net Proceeds.
Pope's bulls $15,360.75 $4,422.25 $10,938.50
Playing cards 11,539.125 932.625 10,606.50
Tithes 12,493.00 ---- 12,493.00
Stamps 4,467.50 321.50 4,146.00
Gunpowder 7,307.625 401.125 6,905.375
---- ---- ----
$51,168.125 $6,077.75 $45,090.375

[Tithes.] The scanty proceeds of the tithes will naturally appear
remarkable; but it ought to be remembered that, besides the ordinary
tribute, the natives pay half a real under this denomination,
without any distinction of person, or any reference whatever to their
respective means, the total amount of which is already added to the
tributes, and for this reason not repeated in this place. In addition
also no tithes are levied, except on lands belonging to Spaniards,
churches, regular clergy, ecclesiastical corporations, etc., and even
then the articles of rice, wheat, pulse indigo and sugar, are alone
liable. The above branches are all in charge of administrators,
and from this plan it certainly would be advisable to separate
the tithes and farm them out at public auction, as was proposed
by the king's officers of the tr