The gobernadorcillo takes cognizance of all civil cases not exceeding two taels of gold, or forty-four dollars in silver; all criminal cases must be sent to the chief of the province.  The headmen formerly served for no more than three years, and if this was done faithfully, they became and were designated as principals, in virtue of which rank they received the title of Don.

The election takes place at the court-house of the town; the electors are the gobernadorcillo whose office is about to expire, and twelve of the oldest headmen, cabezas de barangay, collectors of tribute for the gobernadorcillo they must select, by a plurality of votes, three individuals, who must be able to speak, read, and write the Spanish language.  The voting is done by ballot, in the presence of the notary (escribano), and the chief of the province, who presides.  The curate may be present, to look after the interest of the church but for no other purpose.  After the votes are taken, they are sealed and transmitted to the governor-general, who selects one of the three candidates, and issues a commission.  In the more distant provinces, the chief of the district has the authority to select the gobernadorcillo, and fill up the commission, a blank form of which, signed by the governor-general, is left with him for that purpose.

The headmen may be elected petty governors, and still retain their office, and collect the tribute or taxes; for it is not considered just, that the important office of chief of Barangay should deprive the holder of the honor of being elected gobernadorcillo.

The greater part of the Chinese reside in the province of Tondo, but the tribute is there collected by the alcalde mayor, with an assistant taken from among the officers of the royal treasury.

The poll-tax on the Chinese amounts to four dollars a head; it was formerly one-half more.  Tax-lists of the Chinese are kept, in which they are registered and classified; and opposite the name is the amount at which the individual is assessed.

The Spanish government seems particularly desirous of giving consequence even to its lowest offices; and in order to secure it to them, it is directed that the chiefs of provinces, shall treat the gobernadorcillos with respect, offering them seats when they enter their houses or other places, and not allowing them to remain standing; furthermore, the parish curates are required to treat them with equal respect.  So far as concerns the provinces, the government may be called, notwithstanding the officers, courts. etc., monastic.  The priests rule, and frequently administer punishment, with their own hands, to either sex, of which an instance will be cited hereafter.