the valuations of merchandise
made by him, in concert with two merchants named by the government; but
with the knowledge and assistance of the king's attorney-general. The
modifications and changes which have subsequently taken place in this
department have, however, been frequent, as is evidently shown by the
historical extract from the proceedings instituted before the Council
of the Indies, by the merchants of Seville and Cadiz, in opposition to
those of the Philippine Islands, printed in Madrid, 1736, in folio,
by order of the said council; but as it does not enter into my views
to speak of times so remote, I shall confine my remarks to this branch
considered under its present form.

[Custom house.] In conformity to royal orders of March 15 and May 5,
1786, the Royal Custom House of Manila was definitively organized on
its new plan; and from 1788, was placed under the immediate charge
of an administrator-general, a controller, a treasurer, aided by a
competent number of guards, inspectors, etc., and in every respect
regulated on the plan established in the other custom houses. The
freedom of the port being granted to foreign nations, a privilege
before enjoyed only by those purely Asiatic, and a new line of trade
commenced by the company, the competition in merchandise soon began
to increase, as well as the revenue arising therefrom, in such manner
that, although the exportation of goods was limited to the cargo of
the Acapulco ship, of which the duties are not payable till her arrival
there; notwithstanding also the property imported by the company from
China and India, and destined for their own shipments, was exempt
from duties, and above all, the continual interruptions experienced
by the maritime commerce of the Islands within the last fifteen or
twenty years, the net proceeds of the custom house, from the period
above mentioned of its establishment, till the close of 1809, have not
been less than from $138,000 to $140,000, on an average, independent
of the amount of the king's fifth on the gold of the country, which
is collected by the same administrator, in consequence of its being
trivial; as well as the two per cent. belonging to the Board of Trade,
and by them collected under that title, and afterwards separately
applied to the average-fund and which usually may be estimated from
$20,000 to $25,000.

The general duties now levied in the custom house, are the following:

[Port charges and duties.] Six p