The Pampangans are considered the finest tribe of natives; they are excessively fond of horse-racing, and bet very considerable sums upon it; they have the reputation of being an industrious and energetic set of men.
[Revenue.] The mode of raising revenue by a poll-tax causes great discontent among all classes, for although light, it is, as it always has been elsewhere, unpopular. All the Chinese pay a capitation tax of four dollars. The revenue from various sources is said to amount to one million six hundred thousand dollars, of which the poll-tax amounts to more than one-half, the rest being derived from the customs, tobacco, etc. There is no tax upon land. It was thought at Manila that a revenue might be derived by indirect taxation, far exceeding this sum, without being sensibly felt by the inhabitants. This mode is employed in the eastern islands under the English and Dutch rule, and it is surprising that the Spaniards also do not adopt it, or some other method to increase resources that are so much needed. Whenever the ministry in Spain had to meet a claim, they were a few years ago in the habit of issuing drafts on this colonial government in payment. These came at last in such numbers, that latterly they have been compelled to suspend the payment of them.
The revenue of the colonial government is very little more than will meet the expenses; and it is believed that, notwithstanding these unaccepted claims, it received orders to remit the surplus, if any, to Spain, regardless of honor or good faith.
[Government.] The government of the Philippines is in the hands of a governor-general, who has the titles of viceroy, commander-in-chief, sub-delegate, judge of the revenue from the post-office, commander of the troops, captain-general, and commander of the naval forces. His duties embrace every thing that relates to the security and defence of the country. As advisers, he has a council called the Audiencia.