MANILLA. 327 



grammar of the Tagala language, which is said to be now rarely 

 heard, and to have become nearly obsolete. This grammar is be- 

 lieved to be the only one extant, and was procured from a padre, who 

 presented it to the Expedition. 



The Pampangans are considered the finest tribe of natives ; they 

 are excessively fond of horse-racing, and bet very considerable sums 

 upon it; they have the reputation of being an industrious and energetic 

 set of men. 



The mode of raising revenue by a poll-tax causes great discontent 

 among all classes, for although light, it is, as it always has been else- 

 where, unpopular. All the Chinese pay a capitation tax of four 

 dollars. The revenue from various sources is said to amount to one 

 million six hundred thousand dollars, of which the poll-tax amounts 

 to more than one-half, the rest being derived from the customs, 

 tobacco, &c. There is no tax upon land. It was thought at Manilla 

 that a revenue might be derived by indirect taxation, far exceeding 

 this sum, without being sensibly felt by the inhabitants. This mode 

 is employed in the eastern islands under the English and Dutch 

 rule, and it is surprising that the Spaniards also do not adopt 

 it, or some other method to increase resources that are so much 

 needed. Whenever the ministry in Spain had to meet a claim, 

 they were a few years ago in the habit of issuing drafts on this 

 colonial government in payment. These came at last in such num- 

 bers, that latterly they have been compelled to suspend the payment 

 of them. 



The revenue of the colonial government is very little more than 

 will meet the expenses; and it is believed that, notwithstanding these 

 unaccepted claims, it received orders to remit the surplus, if any, to 

 Spain, regardless of honour or good faith. 



The government of the Philippines is in the hands of a governor- 

 general, who has the titles of viceroy, commander-in-chief, sub- 

 delegate, judge of the revenue from the post-office, commander of 

 the troops, captain-general, and commander of the naval forces. 

 His duties embrace every thing that relates to the security and 

 defence of the country. As advisers, he has a council called the 

 Audiencia. 



The islands are divided into provinces, each of which has a mili- 

 tary officer with the title of governor, appointed by the governor- 

 general. They act as chief magistrates, have jurisdiction over all 

 disputes of minor importance, have the command of the troops in 



