twenty-five or thirty years is chiefly to be attributed, have already been pointed out, and for this reason it would appear that, by adopting the same plan with regard to the fourteen remaining provinces, of which this captaincy-general is composed, hitherto free from the imposition of this tax, an augmentation might be expected, proportionate to the population, their circumstances, and the greater or lesser taste for cock-fights prevailing among their respective inhabitants.  At the commencement, no doubt, the rentals would be low, and, of course, the prices at which the licenses were let out, would be equally so; but the experience and profits derivable from this kind of enterprises would not fail soon to excite the competition of contractors, and in this way add to the revenue of the government.  This is so obvious that I cannot help suspecting attempts have, at some period or other, been made to introduce the establishment of this privilege, in some of the provinces alluded to; at the same time I am persuaded that, owing to the affair not having been viewed in its proper light, seeking on the contrary to obtain an immediate and disproportionate result, the authorities have been too soon disheartened and given up the project without a fair trial.  All towns and districts murmur, and, at first object, to taxes, however light they may be; but, at length, if they be not excessive, the people become reconciled to them.  The one here proposed is neither of this character, nor can it be deemed odious on account of its novelty.  The natives are well aware that their brethren in the other provinces are subject to it, and that in this nothing more is done than rendering the system uniform.  I, therefore, see no reason why the establishment of this branch of revenue should not be extended to all the points of the Islands.  At the commencement, let it produce what it may, since constancy and time will bring things to the same general level.

[Indian tributes.] The too great condescension and mistaken humanity of the government on the one hand, and the fraud and selfishness of the provincial sub-delegates or collectors, on the other, have concurred to change a contribution, the most simple, into one of the most complicated branches of public administration.  The first cause has been owing to a too general acquiescence to receive the amount of tributes in the produce peculiar to each province, instead of money; and the second, because as the above officers are the persons intrusted with the collection, whenever the sale has held out to them any advantage, they have been in the habit of appropriating the several articles to themselves, without allowing any benefit to the treasury.  If the prospective sales of the produce appear unfavorable, it is then forwarded on to the king’s store in Manila, surcharged with freights, exposed to many risks, and the value greatly diminished by waste and many other causes.  No order or regularity being thus observed in this respect, and the sale of the