to have been made in the
provinces by the initiative of the local Governors, nor did they
seem to take any special interest in commercial and agricultural
advancement. This lack of interest was somewhat excusable and
comprehensible, however, seeing that after they were appointed, and
even though they governed well within the strict limitations of their
office, they were constantly expecting that a ministerial change or the
fall of a single minister might remove them from their posts, or that
the undermining influence of favouritism might succeed in accomplishing
their withdrawal. It was natural, therefore, that they should have
been indifferent about the fostering of new agricultural enterprises,
of opening tracks for bringing down timber, of facilitating trade,
or of in any way stimulating the development of the resources of a
province when the probability existed that they would never have the
personal satisfaction of seeing the result of their efforts.

Some Governors with whom I am personally acquainted have, in spite of
all discouragement, studied the wants of their provinces, but to no
purpose. Their estimates for road-making and mending, bridge-building,
and public works generally were shelved in Manila, whilst the local
funds (_Fondos locales_), which ought to have been expended in the
localities where they were collected, were seized by the authorities
in the capital and applied to other purposes.

An annual statement of one province will be sufficient, as an example,
to illustrate the nature of this local tax:--

LOCAL FUNDS [103]--ALBAY PROVINCE

Provincial Revenue

P. cts. P. cts.
Stamps on Weights and Measures 2,490 00
Billiard Tax and Live Stock credentials 496 00
90% of fines for shirking forced labour 1,500 00
Tax in lieu of forced labour 85,209 00
Vehicle tax 4,000 00

93,695 00

Municipal Revenue

Tax paid by sellers in the public
market-place 7,050 00
Tax on slaughter of animals for food 12,098 00
Tax on local sales of hemp 40 00
90% of the Municipal fines and tax on
Chinese 554 00
10% on tithes paid and house-property
tax 380 00
10% on Industrial licences 5,710 00
10% on Alcohol licenc