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 treasury, in their report on this, as well as other points, concerning the revenue, and dated October 24, 1792.  From the net proceeds of the gunpowder the expenses of its manufacture, confided to the commandant of artillery, ought seemingly to be deducted; but, as they cannot be ascertained with any degree of certainty, and as besides they are comprehended in the general expenses of that department, a separate deduction may be dispensed with.

[Disbursements and general expenses.] In order to form a correct idea of the annual amount of the expenditure incurred by the administration and defence of the Philippine Islands, it is not necessary in this place to distinguish each item, separately; or to enumerate them with their respective sums or particular denominations.  Some general observations on this subject ought, nevertheless, to be made, with a view to point out the reforms of which this important department of the public revenue is susceptible.

In the part relating to the interior administration or government, ample room is certainly left for that kind of economy arising out of the adoption of a general system, little complicated; but it is besides indispensably necessary that, at the same time the work is simplifed and useless hands dismissed, the salaries of those who remain should be proportionally increased, in order to stimulate them in the due performance of their duties.  It might also be found advisable to create a small number of officers of a superior order, who would be enabled to co-operate in the collection of the king’s revenue, and the encouragement of agriculture, commerce and navigation, in their respective departments.  The additional charges in this respect cannot be of any great consequence; although, in reality, by the receipts increasing through the impulse of an administrative order more perfect, and the expenses being always the same, the main object, so anxiously sought for in another way, would be thus attained.