MANILLA. 
309 
paving tribute to the crown, an exoneration which is owing to 
their being collectors of the royal revenues. Their duties consist in 
maintaining good order and harmony? in dividing the labour required 
for the public benefit equally, adjusting differences, and receiving the 
taxes. 
The gobernadorcillo takes cognizance of all civil cases not exceeding 
two tales of gold, or forty-four dollars in silver; all criminal cases must 
be sent to the chief of the province. The head-men formerly served for 
no more than three years, and if this was done faithfully, they became 
and were designated as principals, in virtue of which rank they 
received the title of Don. 
The election takes place at the court-house of the town; the electors 
are the gobernadorcillo whose office is about to expire, and twelve of 
the oldest head-men, collectors of tribute and of “ champanesfor the 
gobernadorcillo they must select, by a plurality of votes, three indi¬ 
viduals, who must be able to speak, read, and write the Spanish 
language. The voting is done by ballot, in the presence of the notary 
(escribano), and the chief of the province, who presides. The curate 
may be present, to look after the interest of the church, but for no other 
purpose. After the votes are taken, they are sealed and transmitted to 
the governor-general, who selects one of the three candidates, and 
issues a commission. In the more distant provinces, the chief of the 
district has the authority to select the gobernadorcillo, and fill up the 
commission, a blank form of which, signed by the governor-general, is 
left with him for that purpose. 
The head-men may be elected petty governors, and still retain their 
office, and collect the tribute or taxes; for it is not considered just, that 
the important office of chief of Barangay should deprive the holder of 
the honour of being elected gobernadorcillo. 
The greater part of the Chinese reside in the province of Tondo, but 
the tribute is there collected by the alcalde mayor, with an assistant 
taken from among the officers of the royal treasury. 
The poll-tax on the Chinese amounts to four dollars a head: it was 
formerly one-half more. Tax-lists of the Chinese are kept, in which they 
are registered and classified; and opposite the name is the amount at 
which the individual is assessed. 
The Spanish government seems particularly desirous of giving con¬ 
sequence even to its lowest offices; and in order to secure it to them, it 
is directed that the chiefs of provinces shall treat the gobernadorcillos 
with respect, offering them seats when they enter their houses or other 
places, and not allowing them to remain standing; furthermore, the 
parish curates are required to treat them with equal respect. So far as 
