(d) The General Commandant of Dock Yards and Squadron.  This post is filled by a Vice Admiral in the Spanish navy, and he commands the naval forces, ships and establishments in the islands.

(e) The Minister of Finance, or Intendente General de Hacienda, who is charged with the collection of customs and internal taxes, the expenditures of public money, and the audit and control of public accounts.

(f) The Minister of the Interior, or Director General of Civil Administration, who is charged with all public business relating to public instruction, charities, health, public works, forests, mines, agriculture, industry and commerce, posts and telegraphs and meteorology.

For the purpose of local administration the islands are divided into Provinces and Districts, classified as follows: 

19 Civil Governments. 24 Political-Military Governments. 23 Political-Military Commands. 15 Military Commands.

The most important of the Provinces are Manila, with a population of 400,238 (of which 10 per cent. are Chinese), and Cebu, with 501,076; and the least important districts are Balabas and Corregidor, with 420 and 320 respectively.

The governor or commandant has supreme control within his province or district of every branch of the public service, including the Courts of Justice, and each reports to the Governor General.  The Guardia Civil or Gendarmerie, is subject only to his orders, and for arrests and imprisonment for political offenses, he is responsible, not to the law, but to the Governor General and the King.

The Civil Governments are governed by Civil Governors, of the rank in the Spanish Civil Service of Chiefs of Administration of the second class.  The Political Military Governments and Commands are in charges of military and naval officers of various grades, according to their size and importance; ranging from General of Division at Mindanao, Brigadier-Generals at Cebu and Iloilo, Captain in the navy at Paragua, down to Lieutenant at Balabas and Corregidor.

The Civil or Military Governor is assisted by a secretary, a judge, an administrator of finances, a postmaster and a captain of police.

The affairs of cities are managed by a council (Ayuntamiento) consisting of a president, a recorder (Sindico), one or more mayors (Alcaldo), six to ten aldermen (Regidores) and a secretary.

Outside of the cities each province or district is divided into a number of villages or parishes (Pueblos); the total number of these is 1,055; in each there is a parish priest, a municipal captain, a justice of the peace, a school master and school mistress.  The number of cities is very small, and the social life of the community depends almost wholly on the form of government of the Pueblos, or villages.  In 1893 this was reorganized with the alleged intention of giving local self-government.  The scheme is complicated and curious and only an outline of it can be given here.  It is contained in full in the Royal Decree of May 19, 1893, a long document, supplemented by still longer regulations for carrying the same into effect.