MANILLA. 309 



paying 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 " champanes;" for 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 



