The islands are divided by provinces, in each of which there is a subordinate chief who is styled governor or alcalde-mayor.  These exercise jurisdiction in the first instance, in matters of government and litigation.  They are military captains, and have in charge the collection of the royal revenues, under a responsibility guaranteed by bonds to the satisfaction of the accountant-general of the army and royal treasury.  The province of Cavite is an exception to this rule, for the collection of the tribute there is now made by an assistant of the chief justice.  Therefore he who rules in a province exercises all the attributes of political chief, and as such is subject to the governor-general; those of judge of first instance, and as such is dependent on the Audiencia; those of subdelegate of treasury (although he does not have the disposal of the monopolized incomes), and as such has to render accounts, bonds, and obedience to the chiefs of the treasury; and finally, if he is of military rank, he is commandant-of-arms, and subaltern of the captain-general; and even though he be not of military rank he obtains the rank of military commander [capitan a guerra] by virtue of his rank of alcalde-mayor.  He has charge of the company assigned to his province, and, in the absence of his Majesty’s troops, he commands the troops that he equips upon extraordinary occasions.

Each province is subdivided into a greater or less number of towns.  Each town has a gobernadorcillo [i.e., little or petty governor], with assistants and alguacils of justice, whose number is fixed.  They discharge various functions, among them the administration of justice in regard to fields and palm-trees, and that of police.  In some towns where there are a sufficient number of Sangley mestizos (who are the descendants of the Chinese), they form, when they obtain permission from the government, a separate community, with a gobernadorcillo and other members of the magistracy taken from their own midst.  In the towns which are the capitals of the province there is often a gobernadorcillo for mestizos and one for natives.  This latter always takes command of the province in case of the sickness or absence of the alcalde-mayor.  The gobernadorcillos have in their towns all the municipal responsibility proper to the authority which is conferred upon them by their appointment.  They are especially bound to aid their parish priests in everything pertaining to worship and the observance of religious laws.  They try civil causes up to the value of two taels of gold, or forty-four pesos.  They take action in criminal cases by collecting the preliminary evidence, which they submit to the provincial chiefs.  They are under obligation to see to the collections of the royal revenue, and further to give notice of the ordinances for good government.  They are permitted to collect certain dues that are specified in their own credentials.  Each town has also other citizens known under the name of cabezas [i.e., heads]