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REPORT 
 
 
 ON THE 
 
 ORGANIZATION FOR THE ADMINISTRATION OF 
 
 CIVIL GOVERNMENT INSTITUTED BY EMILIO 
 
 AGUINALDO AND HIS FOLLOWERS IN 
 
 THE PHILIPPINE ARCHIPELAGO 
 
 r*. 
 
 i^ o^kx^xh^ 
 
 Compilation and Report 
 
 BY 
 
 JOHN R. M. TAYLOR 
 
 Captain, 14th Infantry 
 assistant to chief of bureau of insular affairs 
 
 WAR DEPARTMENT 
 SEPTEMBER S, 1908 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING QFEJCE..^ , 
 
 1903. ' ' :' '■'•'•■■ ..:% 
 
:3iS (pi s 
 
 War Department 
 
 Document No. 210 * 
 
 Bureau of Insular Affairs 
 
 JAN 11ISG7 
 
 D. u^ u. 
 
War Department, 
 Bureau of Insular Affairs, 
 
 Washinyton, D. C. , Septemher 5, 190S. 
 Sir: Agreeable to your special direction, I have the honor to trans- 
 mit herewith the report respecting the organizations for the adminis- 
 tration of the affairs of the civil government instituted by Emilio 
 Aguinaldo and his followers in the Philippine Archipelago, prepared 
 by Capt, John R. M. Taylor, in charge of records relating to the 
 Philippine insurrection, deposited with this Bureau. 
 Very respectfull}^, 
 
 Clarence R. Edwards, 
 Colonel^ U. S. Army^ Chief of Bureau. 
 
 The honorable the Secretary of War. 
 
 (Accompanying report by Captain Taylor.) 
 
 3 
 
REPORT ON PHILIPPINE GOVERNMENT. 
 
 War Department, 
 Bureau of Insular Affairs, 
 
 Washington, D. (7., August 26, 1903. 
 
 Sir: I have the honor to submit the following report respecting the 
 organizations for the administration of the affairs of civil government 
 instituted by Emilio Aguinaldo and his followers in the Philippine 
 Archipelago. 
 
 The information utilized in preparing this report is a mass of records 
 captured from the Philippine insurgents during the period of hostili- 
 ties. These are now on file in the Bureau of Insular Afiairs of the 
 War Department. There are, necessarilj^, breaks in the continuity of 
 the record, but there are about 120,000 documents, letters, drafts of 
 decrees, and order books, which more or less completely cover the 
 whole period of the insurrection. I have made myself acquainted with 
 the contents of these papers, and statements of fact made herein are 
 based upon the original records of the insurgents. Where a document 
 is quoted, a translation of which has been published in an oflBcial 
 publication of the United States Government, and is therefore 
 accessible, citation thereto will be made. 
 
 From May 1, 1898, the United States fleet controlled the waters of 
 Luzon. The Spanish governor-general had left the portion of his 
 command outside of Manila in small detachments, too far apart for 
 mutual support and too small to suppress revolt, except in the towns 
 they watched. When war was declared he had been in the islands for 
 only three months. He was wrought upon to believe that the insur- 
 rection of 1896-97 was suppressed and forgotten. The Spanish 
 governor-general was empowered to grant measures of reform. The 
 Spanish Government had given him the fullest power to take such 
 action as would, in case of an attack by a United States force, unite 
 the people and save the Philippines to Spain. He called for volun- 
 teers on May i. Native volunteers had been emploj^ed with success 
 by his predecessor in his operations against Aguinaldo, but no just 
 estimate seems to have been placed upon the blow to Spanish prestige 
 caused by the destruction of the fleet, or the far-reaching influence of 
 the intrigues of the Hongkong junta, who realized that to use the 
 
 5 
 
6 
 
 Spaniards and the Americans for their own purposes would give a 
 chance for success which would never come again. Their influence 
 must have been exerted to induce those in correspondence with them 
 to join the Spanish forces as a means of obtaining arms. 
 
 The response was immediate. Men who had served under Agui- 
 naldo in 1896-97 and had seen him going into exile with what rumor 
 reported was a princely fortune, while thej^ had received nothing, 
 raised battalions. Men who had served as go-betweens in the tor- 
 tuous negotiations which led up to Aguinaldo's exile, and who had, 
 according to all reports, profited by those negotiations and were 
 read}' to profit by new ones, oflfered their unconditional adherence to 
 the cause of Spain. These volunteers were immediately armed and 
 equipped by the Spanish military authorities and marched to take 
 position in the lines defending Manila. If there had been no previous"^ 
 understanding with Aguinaldo, certainly negotiations with his emis- 
 saries, who arrived with Admiral Dewe}", were begun b}^ the com- 
 manders of volunteers almost as soon as they took their place in line. 
 
 (Exhibit A, p. 19.) Aguinaldo arrived at Cavite May 19, 1898. The 
 first desertion to him from the Spanish forces took place on May 23. It 
 was a battalion of volunteers, enlisted in Pampanga Province, which 
 had reached Manila April 29, 1898, and had been stationed between 
 Manila and Bacoor, a town near Cavite. Almost immediately the"^ 
 greater part of the remaining native volunteers passed, with their 
 arms, to Aguinaldo. The loyal troops had to fall back to the line of 
 blockhouses which had been built in March, 1898, about Manila, in 
 view of a possible conflict with the United States. 
 
 By May 29 Manila was blockaded by the United States fleet in the 
 bay and by the insurgent forces on land. The Spanish command there 
 consisted of Spanish and native troops, but the native troops were the 
 old native ^-egiments, part of the Spanish Philippine arm3^ As a whole 
 they and the civil guard remained true to their colors and did not join 
 the insurgents until disbanded by the Spanish Government after the 
 fall of Manila. Some never did join the insurrection. According to 
 a general order of the Spanish governor, on May 29, 1898, there were 
 in Manila 6,760 Spanish and 4,332 native soldiers of the Spanish 
 army, total of 11,092, to defend a city of 300,000 people, covered on 
 the land side by a line of works extending some 12 miles. 
 
 The Spanish force outside of Manila amounted to about 9,000 
 Spanish soldiers and some native troops. In the Visayas the Span- 
 iards concentrated, and few, if any of them, were taken prisoners; 
 but in Luzon, where the strongest force was stationed, this was not 
 the case. News traveled slowly in that country, with few and bad 
 roads; no orders were issued to concentrate, to fall back on Manila; the 
 movement of the garrisons was hampered by the presence of women 
 and priests; the usual means of communication with Manila — the sea — 
 
was cut off by the presence of the United States squadron in Manila 
 Bay; transportation was difficult to obtain. Old chiefs under Agui- 
 naldo, who had been leading the lives of banditti in the hills, descended 
 to the valleys, and in a few weeks after Aguinaldo's arrival from 
 Hongkong, central Luzon was in the hands of the insurgents. By 
 August, 1898, the Spanish garrisons and Spanish civil officials in 
 Luzon had surrendered to or been captured by the insurgents, usually 
 with no or little resistance. One general abandoned his command 
 and fled in a native boat to Manila by sea. Another surrendered 
 2,500 men. At one place the insurgents reported that thej^ had 
 obtained 2,000,000 rounds of ammunition; at others they obtained 
 rifles. It was not long before the arms of the Spanish garrisons and 
 the arms of the native volunteers were at the disposal of Aguinaldo, 
 and with these in his hands he was in a position to dictate such form 
 of government as he desired to the people of the islands. The terms 
 of the capitulation of Manila, August 13, 1898, gave Mm a free hand^^ 
 as it confined the American tovnQS to the limits of that city; and as the 
 status w^s still one of war, no reenforcements could ^be sent to the 
 Philippines, still Spanish territory, to put down the insurrection 
 against Spain. 
 
 ''By the capitulation of Manila half of the Spanish garrison of the 
 Philippines was held in Manila as prisoners of the United States. The 
 ports of Luzon were rapidly occupied by the insurgents and their 
 garrisons seized, for the sea was held by the United States, and the 
 Spanish gunboats which would have covered the embarkation of those 
 garrisons had fallen into the hands of the United States or else had 
 been concentrated in the waters of the Visayas. After August 13, 
 1898, the Spanish garrisons in Luzon, found themselves under the 
 alternative of surrendering to the insurgents wdth small or no loss, or 
 of fighting their way back to Manila with their movements liampered 
 by the presence of their fapiilies and by that of unarmed civilians, of 
 suffering heavy loss, only to surrender there to the Americans. They 
 knew the Filipinos. Promises were made to them which were not 
 kept, and they chose what at that time seemed the easier way — sur- 
 render to the insurgents. The exigency of the situation confined the 
 forces of the United States .to Manila. The victory of Manila Bay 
 had destroyed the naval forces by which Spain controlled the sea- 
 ways of the archipelago. These were the conditions under which 
 Aguinaldo was enabled to establish his government. He could not 
 have done it without the presence of the forces of the United States, 
 forces which Aguinaldo at first assured the people of Luzon and the 
 Spaniards were absolutely at his disposal. Subsequently, when he 
 had obtained from their presence all that he had hoped for, he found 
 it to his advantage to state that thej^ would be as easil}^ beaten by him 
 as had been the scattered troops of Spain. 
 
When Emilio Aguinaldo landed at Cavite he was immediately sur- 
 rounded by the disaffected. About him gathered all who had been 
 forced to conceal old hates, old rancors against Spanish officials, all 
 who had dreamed of independence for the Philippines, and most 
 of those who hoped — for even then there were natives who so 
 hoped — that the United States would take possession of the Philip- 
 pine Archipelago. 
 
 (Exhibit A, p. 19.) On May 24 he issued a proclamation, proclaim- 
 ing himself dictator and promising to resign his power into the hands 
 of a president and cabinet, who would be appointed at such time as a 
 constitutional assembly should be convened, which would be when the 
 islands had passed into his control. He further announced that the 
 North American Nation had given its disinterested protection in order 
 that the liberty of the Philippines should be gained. 
 
 Some of the men who gathered about him were trained in the law ; 
 some had served the Spanish Government in various capacities. 
 They were accustomed to the methods of government in the Philip- 
 pines, and were ready to draw up constitutions and regulations for 
 the new government. 
 
 The following organic decrees were promulgated by the dictator: 
 
 (Exhibit B, p. 20.) Cavite, June 18, 1898, providing for election of 
 municipal officials. 
 
 (Exhibit C, p. 22.) Kegulations for provinces and municipalities, 
 Cavite, June 20, 1898. 
 
 (Exhibit D, p. 29.) Proclamation proclaiming the revolutionary 
 government, Cavite, June 23, 1898. 
 
 DECREE OF JUNE 18, 1898. 
 
 In brief, this provided that as soon as the territory of the archi- 
 pelago, or any portion thereof, had passed from the possession of 
 Spanish forces the people in the towns who were most conspicuous 
 for their intelligence, social position, and upright conduct were to 
 meet and elect a town government. The heads of the towns in every 
 province were to elect a head for the province and his three coun- 
 cilors. The provincial council, composed of these four officials, with 
 the presidente of the capital of the province, were to see to the execu- 
 tion in that province of the decrees of the central government and to 
 advise and suggest. 
 
 This provincial council was to elect representatives for the revolu- 
 tionary congress, which was to be charged with submitting sugges- 
 tions to the central government upon interior and exterior affairs, and 
 it was to be heard by the government upon serious matters which 
 admitted of delaj^ and discussion. Before any person elected to office 
 was permitted to discharge his functions, his election was to be 
 approved by the central government. The military commanders, 
 
9 
 
 except in time of war, were to have no jurisdiction over the civil 
 
 authorities. They could, however, demand such supplies as they 
 
 might need, and these could not be refused. The government was to 
 
 appoint commissioners to carry these regulations into effect. 
 
 90 
 
 DECEEE OF JUNE #» 1898. 
 
 -^ . . . ,. 
 
 Police. — The head of the town was to organize a torce ot police as 
 
 large as the resources of the town permitted. The commissioner of 
 police was to command this force. He was to have the rank of lieu- 
 tenant in the army. This force was to be under the command of the 
 head of the town. and of the province. The military commanders were 
 to be able to use these police in case of necessity. All men over 18 
 could be called upon to serve in this force. 
 
 Justice. — The head of the town was to act as a judge and make the 
 preliminary investigation in case of crime or suit between persons of 
 his jurisdiction, and take testimony in such cases. The evidence was 
 to be transmitted to the provincial council, which was to appoint an 
 attorney to examine it and those presumed to be guilty. The papers 
 in the case were to be referred to the provincial council, which was to 
 call the accused before it, hear what they had to say in their defense, 
 and pronounce sentence. This part of the trial was to be in public. 
 The Spanish penal code, when not opposed to the decrees of the gov- 
 ernment, was to remain in force until the complete triumph of the 
 revolution. Courts-martial were to have jurisdiction over the mem- 
 bers of the militia of the revolution, police called upon for service 
 by the military commanders of the provinces, and also persons com- 
 mitting such offenses as the government might designate in the future 
 for trial by court-martial. 
 
 Civil causes were to be adjudicated first by the municipal councils 
 and then b}^ the provincial councils on appeal. These cases could be 
 taken up on appeal by tribunals of competent jurisdiction, when, after 
 the proclamation of the republic, a system of administering justice 
 was completely organized. The Spanish civil code was to remain 
 provisionally in force. 
 
 Concerning taxation and registration of property. — As soon as the 
 popular organization was established, according to the decree of June 
 18, the head of the town was to take possession of all property belong- 
 ing to the town and also that left by the Spaniards and' was to proceed 
 to administer it for the greatest benefit of all. AH local taxes estab- 
 lished by the Spanish Government were to be continued in force, 
 except that gambling was forbidden. Product of fines was to be 
 turned into the treasury of the town. This section provides also for 
 collection of taxes. The central government was to have the right of 
 imposing special taxes when it saw fit, the amount to be determined 
 by the said government after hearing the representatives of the prov- 
 
10 
 
 inee in the matter, if there were representatives of the province. The 
 secretar}' of the treasur}^ was charged with the collection and account- 
 ing for said sums. Estimates of receipts and expenses of each town 
 were to be drawn up and submitted through the provincial govern- 
 ment to the central government for its approval. The towns were to 
 be allowed to retain in their treasuries only an amount sufficient to 
 cover their expenses as estimated; all excess was to be turned over to 
 the provincial treasurj^ The provincial governments were to draw 
 up immediately an estimate of receipts and expenditures. These were 
 to be submitted for approval to the central government. All amounts 
 received in excess of estimated expenses were to be turned over to the 
 central treasury. A return of all real property, with the names of 
 owners of the same and the amount produced bj^ the same, was to be 
 drawn up in each town. 
 
 DECEEE OF JUNE 23, 1898. 
 
 The revolxitionary government. — The dictatorial government was in 
 future to be entitled the revolutionary government. Its duty was to 
 struggle for the independence of the Philippines in order to establish 
 a true republic. The dictator was in future to be called the Presi- 
 dent of the revolutionar}^ government. There were to be four sec- 
 retaries of the government— one of foreign affairs, commerce, and 
 marine; one of war and public works; one of police and interior order, 
 justice, education, and hygiene; one of the treasury, agriculture, and 
 manufactures. The government could increase the number if neces- 
 sary. The secretaries were to assist the president in the dispatch of 
 business coming under their departments. 
 
 The revolutionary congress. — This was to be composed of represent- 
 atives from the provinces of the Philippine Archipelago, elected as 
 provided by the decree of June 18. In case a province was not able 
 to elect representatives, the government would appoint them for such 
 province. The congress was to discuss and advise, to approve treaties 
 and loans, examine and approve the accounts of the secretary of the 
 treasury. In case important matters admitted of delaj", the congress 
 would be heard concerning them, but if they did not admit of delay, 
 the president of the government was to act at once. Projects of law 
 could be presented by any representative and by the secretaries of the 
 government. A permanent committee of congress presided over by 
 the vice-president was to be chosen b}^ that body. This was to serve 
 as a court of appeal in criminal cases and as a court of final jurisdiction 
 in cases arising between secretaries of the government and provincial 
 officials. The acts of congress were not to go into effect until the 
 president of the government ordered their execution. He was also 
 to have the right of veto. 
 
 In short, the president of the revolutionary government had all the 
 
11 
 
 power of the Spanish governor-general, unhampered by an}^ orders 
 from Spain. The scheme provided for the eventual formation of a 
 republic, but it is doubtful whether the people who drew it up knew 
 what the word meant. What was provided for was a strong and 
 highly centralized military dictatorship, in which, under the form of 
 election, provision was made for the filling of all offices by men 
 devoted to the group which had seized the functions of government. 
 
 This form of government was carried into effect as rapidh'- as terri- 
 tory was won from the Spaniards. It was a well-devised plan to 
 secure complete control for the central groups about Aguinaldo. His 
 commissioners, by a pretended election, in which the electors were 
 picked men, established municipal governments devoted to the caus^/ 
 of the revolution. These were to choose provincial officials and mem- 
 bers of the congress. Bat all elections were subject to Aguinaldo's 
 approval, and ever}^ province was under the command of a military 
 representative of Aguinaldo, who could call at any time upon the civil 
 authorities for such supplies as he deemed fit. All real power was 
 vested in the central group, and the central group was composed of 
 Emilio Aguinaldo and his public and private advisers. The congress 
 could advise. There is nothing in the papers on file in this office to 
 show that it ever did an3'thing except discuss the constitution. The 
 government was carried on by decrees issued by x4.guinaldo, and there 
 is everything to show that these were enforced up to the time when 
 the members of the central group were scattered hj the advance of 
 the forces of the United States in 1899. 
 
 The papers on file in this office throw a light upon the methods 
 employed in the organization of the new government. As the Span- 
 ish garrisons fell as prisoners into the hands of Aguinaldo's forces, 
 his commissioners held the elections for municipal and provincial 
 officials prescribed in his decree of June 18. In ever}^ case the com- 
 missioner was appointed b}^ Aguinaldo, usually from the military 
 commanders in the province where the election was to be held. The 
 commissioner chose the electors, apparently suggested the persons to 
 be elected, presided at the election, and forwarded a record of the 
 proceedings to the central government. The act had to be approved 
 by the dictator, or president, before the successful candidate could 
 assume the duties of his office. The people were not consulted. They 
 were not in the habit of being consulted, and probably saw no neces-^ 
 sity therefor. 
 
 Aguinaldo usually approved the decision of his representative. 
 There are some cases of record here where he disapproved for infor- 
 mality in conducting the election. One case of informality which 
 led to his disapproval of the election was that the presidente who had 
 been certified to him as elected was reported to have been on good 
 terms with the Spanish authorities of the town. The returns on file 
 
12 
 
 here show how many votes were cast in the elections. In the town of 
 Lipa, Batangas Province, with a population of 40,733, at the election 
 held July 3, 1898, a presidente was chosen for the town; 25 votes 
 were cast for him. On November 23, 1898, at an election held at 
 Vigan, Ilocos Sur, for presidente, to succeed one who had been 
 elected representative in congress, 116 votes were cast. The popula- 
 tion of Vigan is 19,000. October 5, 1898, at an election held at Gamu, 
 Isabela Province, 72 votes elected a presidente. The population of 
 Gamu is 6,101. October 7, 1898, at Echague, Isabela Province, a 
 presidente was elected for whom 51 votes were cast. The population 
 is 5,400. October 2, 1898, at Cabagan Muevo, Isabela, 111 men voted 
 out of a population of 6,240. 
 
 (Exhibit E, p. 34.) As an example of the official records of these elec- 
 tions, 1 have had translated one of an election held in Balaj^an, 
 Batangas Province. Those on record in this office are all of nearly 
 the same form. In substance they are the same. 
 
 These elections, so-called, were not always held without protest. 
 For example, the town of San Jose, Batangas, protested unavailingly 
 to Aguinaldo against the result of an election held at 10 p. m. in a 
 storm of rain being considered valid. Men who had been on f riendl}^ 
 terms with the Spaniards were usually excluded from all participation. 
 From these acts of election it is evident that the commissioner 
 appointed to supervise reall}^ chose the municipal authorities; a 
 limited group of adherents confirmed his selection. 
 
 The Spanish law, known as the Maura law, which regulated the 
 elections in the municipalities under the Spanish Government pro- 
 vided for a limited electoral body, composed largelv of exofficials of 
 the municipalitj^; so, doubtlesss, this electoral bodj^^, chosen by the 
 military commander of a district, did not seeTn strange to the people. 
 The number of electors evidently depended upon the will of the com- 
 missioner appointed to hold the election. Some commissioners dele- 
 gated their functions to others. There are here records showing- 
 several cases of lieutenants appointed commissioners, and, by this 
 process of election I have described, selecting the members of muni- 
 cipal governments. 
 
 By December, 1898, municipal governments devoted, or supposed 
 to be devoted, to the cause of the revolution had been established 
 throughout the island of Luzon. It is probable that not a few of the 
 heads of these municipalities were opposed to the methods pursued by 
 the masters of the revolution. There are quantities of complaints 
 among these papers of the conduct of the soldiers who were quartered 
 upon them, of the abuses committed bj" the functionaries who traveled 
 through the towns, receiving food, lodging, and transportation, and 
 paying nothing. A number of the presidentes, or heads of munici- 
 palities, tried to resign, the number of resignations increasing rapidly 
 
13 
 
 in January, 1899, perhaps owing to an increasing distrust of the party 
 in power, which was preparing for war with the United States. But 
 it was not easy for the head of a town under the revolutionary govern- 
 ment to resign. He had to prove by medical certificates that he was 
 physically unable to discharge the duties of his office. 
 
 (Exhibit F, p. 35.) As soon as the municipalities had been organized, 
 under adherents of the revolution, the provinces were organipd. There 
 are records here showing that the local presidentes of Bataan Province 
 met on August 13, 1898, at Cavite Viejo, Cavite Province, under^,tfe^ 
 presidency of Tomas Tirona, commissioner of Aguinaldo, who was then 
 at Bacoor only 4 miles away, to elect the officials of Bataan Province. 
 On August 9, 1898, an election was held at Bacoor for the provincial 
 government of Pampanga Province. This election was presided over 
 by the secretary of the interior of Aguinaldo's cabinet. On Decem- 
 ber 22, 1898, the presidentes of 41 towns of the provinces of Ambos 
 Camarines met at Malolos under the presidency of the secretarj^ of the 
 interior to elect provincial officials. The election of these officials was 
 formall}'- approved by Aguinaldo. Taking place, as they did, under 
 the supervision of his representatives and either at his seat of govern- 
 ment or in immediate proximity thereto, these elections must have 
 insured a provincial council devoted to the cause represented by Agui- 
 naldo. 1 have not found the records of provincial elections in other 
 provinces, but provincial governments existed there and probably 
 were chosen under similar conditions. 
 
 The government thus constituted excited opposition in Pangasinan 
 and Tarlac provinces, and the opposition to it had to be suppressed 
 by armed force. The provinces of Ilocos and Cagayan were taken 
 possession of by an armed expedition which sailed from Manila Bay 
 in the summer of 1898. But the leaders of the insurrection held the 
 arms, and Aguinaldo in a circular letter addressed to the foreign con- 
 suls in Manila on August 6, 1898, urging the recognition of his force 
 then in rebellion against Spain, stated:" 
 
 The government of the revolution actually rules in the provinces of Cavite, 
 Batangas, Mindoro, Tayabas, Laguna, Morong, Bulacan, Bataan, Pampaaga, Tnfanta, 
 and besieges the capital, Manila. The most perfect order and tranquillity reign in 
 these provinces, governed by authorities elected by the inhabitants in conformity 
 with the organic decrees dated June 18 and 23 last. Moreover, the revolution has 
 about 9,000 prisoners of war, who are treated humanely and according to the rules 
 of civilized warfare. We can muster more than 30,000 men, organized as a regular 
 army. ' 
 
 On August 1 he wrote* that there were agents of the revolutionary 
 government in Japan and England and France, and one was about to 
 start for the United States. In a decree dated Bacoor, August 10, 
 
 « Letter sent book of the secretary of foreign affairs of the insurgent government 
 on file in Bureau of Insular Affairs, War Department. 
 
14 
 
 1898, Aguinaldo specified the powers and functions of the Hongkong 
 Junta, which was empowered to represent his government abroad, 
 disposing of certain sums in its possession for the purchase of arms, 
 and to act as a center of intrigue in Europe and the United States. 
 The foreign agents reported to the government of Aguinaldo through 
 the Hongkong Junta. 
 
 In order to show the scope of the control exercised over the- munici- 
 pal and provincial authorities constituted, as I have already shown, I 
 have had briefs made of a collection of decrees of the president and of 
 the orders and letters of the secretary of the interior of the insurgent 
 government, contained in a record book formerly part of the records 
 of the latter ofiicial. This volume, now on file in this oflSce, covers 
 the period of July 16, 1898, to October 2, 1899. 
 
 Exhibit G (p. 37) contains a brief of all in this collection which is 
 pertinent to the present subject. They are not all that were issued, but 
 the}^ are sufiicient to show that an effective control was insured. 
 
 From the papers of municipalities and of provinces on file here it is 
 evident that at least an attempt was made to comply with the pro- 
 visions of the orders herein contained, and that failure to execute 
 completely was more often due to want of ability, or to disturbed 
 conditions produced by war, than to want of zeal. The islands 
 under the control of Aguinaldo were governed like a besieged city, 
 by the will of the commanding officer, and his will was expressed by 
 decrees or the orders and instructions issued by the secretaries of his 
 cabinet, or, what probably more accurately describes it, his council 
 of government. 
 
 After the adoption of the constitution the more important decrees 
 of the president begin with some such form as "Upon the recom- 
 mendation of the secretary of the interior, concurred in by my 
 council, I hereby decree, etc.," and the decrees so issued were coun- 
 tersigned by the secretar}^ within whose province the matter came, 
 or by the secretary of the council. But this change in the form of 
 issuing decrees is the only change which I have been able to discover 
 was made in the methods of government by the adoption of 'the cou:^^ 
 stitution. The Filipino conception of a republic was apparently the \ 
 Spanish government of the Philippines, with a native at the head who j 
 was to exercise, under the title of president, all the powers of a 
 governor-general and captain-general, unhampered by any possi- i 
 bility of an appeal to Spain. 
 
 (Exhibit H, p. 51.) As long as the conditions permitted, the orders 
 of the government were promulgated by being printed in the official 
 publication. El Heraldo de la Revolucion, the name of which was 
 subsequently changed to Gaceta de Filipinas. This paper had the 
 official character of the Gaceta de Manila, published under the 
 Spanish Government, and was by a decree of Aguinaldo required to 
 
15 I 
 
 be subscribed to b}" officials whose duties required them to be cogni- 
 zant of information contained therein. A translation of this decree 
 appears in the exhibits, with a reproduction of the first number of the 
 Gaceta de Filipinas, dated May 17, 1899. The original is on file in 
 this office. 
 
 The power of Aguinaldo was at its height in January, 1899. Luzon 
 was in his hands, and the great island of Panay had recognized his 
 government. An armed expedition had sailed to overturn the gov- 
 ernment which had been formed by the Visayans and substitute that 
 of -'The Federal State of the Visayas " by the "Politico-Military Gov- 
 ernment of Pana}^," with one of Aguinaldo's generals at its head. 
 Except in Negros and the greater part of Mindanao, the Sulu Archi- 
 pelago, Manila, and Cavite, the decrees of Aguinaldo were obeyed, and, 
 although this obedience may not have been implicit, j^et these decrees 
 were held as expressing the will of the supreme power. They were the 
 expression of the will of the onl}^ government which claimed supremacy. 
 The men who brought them came with arms, the only firearms in the 
 islands except among the Moros, and coming from Luzon, the seat of 
 Spanish power, the}^ were accepted. An artful campaign of propa. 
 ganda, supported by a system of terrorism was carried on, and, what- 
 ever ma}^ have been the methods hj which that supremacy was obtained, 
 an examination of these records shows that at that time, except in the 
 territory named, the government of Aguinaldo was supreme in the 
 archipelago. 
 
 On January i, 1899, Major-General Otis, military governor in the 
 Philippines, issued a proclamation ^^ in which he quoted instructions 
 from the President of the United States, which showed that the United 
 States intended to extend its authority over the Philippine Archi»- 
 pelago. Aguinaldo replied at once by the proclamation, a translation 
 of which is given (Exhibit I, p. 53). I remember that these proclama- 
 tions were posted during the night of, I think, January 6, on the walls 
 and doors of Manila, and remained posted near the proclamation of the 
 military governor until removed in the morning by the soldiers of the 
 provost-guard. On February 5, 1899, after the attack on Manila, he 
 formally declared war. 
 
 On January 21, 1899, the constitution^ of the so-called republic was 
 approved by Aguinaldo, but there is nothing to show that it was 
 enforced. To the time of its final disintegration the government 
 was conducted in accordance with the fundamental decrees of June 
 18, 1898, as affected by subsequent decrees of Aguinaldo. 
 
 (Exhibit J, p. 56.) The ability to levy and collect taxes is probably 
 
 « Printed page 68, Eeport of Maj. Gen. E. S. Otis, on Military Operations and 
 Civil Affairs in the Philippine Islands, 1899. 
 
 & Translation printed page 189, Report of the Philippine Coro mission to the Presi- 
 dent, vol. 1, January 31, 190d. 
 
16 
 
 the ultimate test of the existence of a government. 1 have had the 
 account books of the insurgent government in this office balanced, and 
 extracts made from the accounts which are of interest. These books 
 cover the period from M&j 31, 1898, to September 10, 1899. It is not 
 probable that the sums given in these books are the total amounts col- 
 lected, for there are discrepancies between stub receipts and rough cash 
 books and other preliminary documents and the final entries in the 
 general ledgers covering the same period, the total of which amounts 
 to 530,467.82 pesos. Adding this to the amounts duly credited gives 
 a total cash collection for that period of 2,686,733.48 pesos. Some of 
 these discrepancies may be accounted for by seizures by the United 
 States authorities of sums in transit to the insurgent treasury. This 
 amount is charged to the provinces and islands of Albay, Abra, Batanes 
 Islands, Bataan, Batangas, Babuyanes Islands, Benguet, Bulacan, 
 Camarines, Caga3^an, Cavite, Cebu, Ilocos Norte, Ilocos Sur, Lepanto, 
 Laguna, Leyte Island, Isabela, Infanta, Masbate Island, Marinduque, 
 Morong, Mindanao Island, Mindoro Island, Manila, Nueva Ecija, 
 Nueva Viscaya, Negros Island, Panay Island, Pampanga, Pangasinan, 
 ilomblon Island, Sorsogon, Samar Island, Tayabas, Tarlac, Union, 
 Zambales. 
 
 In some of these the amounts reported as collected are small, so 
 small as to show that Mindanao and Negros, for example, were not 
 under the insurgent system, even if it were n5t clear from other docu- 
 ments on file here, but the remainder of the Christian portions of the 
 archipelago, were under the control of the insurgent goA^ernment, 
 which appointed officials and laid and collected taxes. 
 
 The plan to be pursued in the financial administration of the gov- 
 ernment is contained in a decree dated Malolos, Februar}^ 12, 1899, in 
 which the President puts in force a scheme submitted to him by his 
 Secretary of the Treasurj^. This is an elaborate estimate of receipts 
 and expenses for the year, and is based upon the Spanish budget or 
 " presupuesto " for the Philippines. The translation of the letter 
 submitting the project of the law or decree, and the law itself, which 
 appear in the exhibits, show the methods of making collections for the 
 government and of maintaining a system of accountabilit3^ In the 
 translation the estimate of expenses and receipts, and the allowances to 
 be made from the receipts of the treasury for the maintenance of the 
 different branches of the government, have been omitted. The fact of 
 war with the United States, and perhaps dishonest}^ among the agents 
 of the government, prevented the receipts being as great as had been 
 estimated upon, but the papers on file in this office show that this 
 decree was constantly referred to, and that allotments of funds were 
 as far as possible made in accordance with its provisions. (Exhibit L, 
 p. 68.) 
 
 The officials appointed by the government of Aguinaldo were recog- 
 
17 
 
 nized as representatives of a government, of the government of the 
 the archipelago outside of Manila, not only by the people of the islands, 
 hut by the foreign merchants domiciled in Manila and trading to the 
 parts of the islands. This_j'ecQgni±ion-is shown by applications hj 
 tee managers and authorized agents of such houses to trade, by their 
 payment of customs duties at ports held by the insurgents, to their 
 authorized officials, not as a forced contribution of war or an exaction, 
 but as a duly laid customs duty acquiesced in hj the payer. 
 
 (Exhibit K, p. 56.) The manager of the Compania Maritima, of 
 Manila, the largest shipping firm then in the islands, on January 25, 
 1899, paid 1,506.68 pesos to the president of the revolutionary govern- 
 ment for licenses for five vessels to engage in coastwise trade. Thef 
 stubs of these licenses, certified to b}'' E. Aguinaldo's initials written 
 hj him, are on file in this office in a record book of licenses issued, filed 
 under 04. 
 
 (Exhibit K, p. 56.) The relations of the foreign merchants in Manila 
 with the insurgents can best be seen bA^^ the abstract 1 have prepared 
 of documents among these records. It would be idle to hope to find 
 all the correspondence on a subject of such magnitude and char- 
 acter, but Exhibit K, composed of briefs and documents the originals 
 of which are on file in this Bureau, shows that many, perhaps all of 
 the foreign merchants domiciled in Manila under the protection of 
 the American flag, procured licenses from and paid customs duties to 
 the revolutionar)^ organization. That many of them were also war 
 traitors is proven b}^ the evidence, which shows that their agents 
 bought produce, chiefly hemp, from insurgent leaders then in the 
 field against the United States, said hemp having been seized hj those 
 leaders as a contribution of war; the money received from the sale of 
 which would insure their ability to continue the campaign. 
 
 Exhibit K, p. 56, gives extracts showing how foreign merchants 
 domiciled in Manila paid customs duties to the insurgent government. 
 Their agents in the provinces also paid contributions to the insurgent 
 treasury, as shown in Exhibit M, p. 77. All men of property were 
 called upon b}^ the insurgents to contribute according to their means 
 to the expenses of the war. 
 
 A report of cash received shows 385,332.63 pesos received as con- 
 tributions of war between Maj- 31, 1898, and February 27, 1899, by 
 the central government. This record is probably of cash contribu- 
 tions. The contributions called for were usually paid in kind. Long 
 reports are on file among these papers giving detailed statements of 
 what had been turned over to the collecting agents — rice, horses, 
 clothes, everything which could be of use. The paying of taxes in 
 kind was nothing strange or unusual. The earliest "tribute" to the 
 Spanish Government was paid in kind. On the church estates rents 
 were frequenth^ paid in produce, and in the hemp-growing provinces 
 6224—03 2 
 
18 
 
 hemp would be the article most eagerly taken up by the tax collectors 
 as meeting the most ready sale. The sale of hemp in the southern 
 provinces of Luzon undoubtedly prolonged the insurrection there. 
 
 Other sources of revenue of the insurgent government were a 
 national loan, authorized by a decree of the president. The total 
 amount authorized was 20,000,000 pesos. Apparently, at least, bonds 
 for 500,000 pesos were printed, divided into two series:^ A, of 25,000 
 bonds of 100 pesos each, and B, of 100,000 bonds of 25 pesos each, 
 making a total of 500,000 pesos. Interest was to be at 6 per cent. 
 This loan was to be subscribed for by all persons of means, and pres- 
 sure was placed upon them, insuring that they should subscribe. There 
 were large sums collected by government agents and collected in the 
 name of the government. There were large losses, some possibly by 
 peculation, before the amounts collected reached the central govern- 
 ment, but some amounts reached the treasury; for example, on Octo- 
 ber 19, 1899, a total amount of 233,397.50 pesos is reputed as having 
 been received from the installments to be paid by subscribers up to 
 that date. But a preliminary cash book shows 388,650 pesos paid from 
 the same source up to September, 1899, six weeks before. Even mak- 
 ing allowance for books kept upon the single-entry system, such a dif- 
 ference is at the least suspicious, and there is every reason for believing 
 that a larger sum must have been originally collected by the agents of 
 the insurgent government. These sums were collected throughout 
 Luzon by agents of the insurgent government duly authorized for that 
 purpose, receipts were given, and sums accounted for on forms issued 
 by the insurgent government. 
 
 These records show that stamps were printed and used on corre- 
 spondence where postal routes were organized, that revenue stamps 
 were required upon paper certifying to transfer of cattle and real 
 estate, that telegrams had to be stamped, and that a system of stamped 
 paper for official and legal documents similar to that employed by the 
 Spanish Government was adopted. There are among the records in 
 this Bureau stamped envelopes which have passed through the insur- 
 gent post and documents of various kinds drawn up upon stamped paper 
 issued by the insurgent government, sufficient in volume and extent to 
 establish the fact that a considerable sum must have been derived from 
 their sales. From May 31, 1898, to February 15, 1899, 102,910.60 
 pesos were received from postage and telegraph stamps. 
 
 Steps were taken to restore the Spanish system of forestry control, 
 licenses were issued to cut wood, and officials of the forestry depart- 
 ment appointed. 
 
 These original papers on file here show that the insurgent govern- 
 ment, under the various names Dictatorship, Revolutionary Govern- 
 ment, Republic, which it assumed at the will of its leaders, exercised 
 many, if not all, the powers of a de facto government. That it was 
 
1'^ 
 
 not recognized does not affect the statement. Until it was disinte- 
 grated under the shattering blows of the forces of the United States, 
 it raised armies, laid and collected taxes and customs duties, provided 
 for trial by process of law of both civil and criminal cases, provided 
 for a postal and telegraph system, and chose officials for its civil gov- 
 ernment by a method which, however little it may have considered 
 the desires and aspirations of the governed, was yet effective and 
 orderly in its action. 
 
 While the documents which 1 have cited would indicate a civil gov- 
 ernment providing for equality of right and privilege, yet the docu- 
 ments on file in this Bureau showing its methods prove it to have been 
 in fact a military dictatorship. Its extent and its methods were nec- 
 essarily unknown until these papers were examined. 
 
 Specious as are in appearance some of these orders and decrees, yet 
 further consultation of the records captured from the insurgents in 
 the Philippines shows that behind them assassination was employed 
 as an effective addition to political propaganda aud murder as an ulti- 
 mate resource in political maneuvres. 
 
 I am, sir, very respectfully, your obedient servant, 
 
 John R. M. Tayloe, 
 Captain Fourteenth Infantry^ 
 Assistant to the Chief of the Bureau of Insular Affairs. 
 
 The Chief of the Bureau of Insular Affairs, 
 
 War Deptartment^ Washington., I). C. 
 
 A. 
 
 [Original filed No. 1', Philippine Insurgent Records.] 
 [Translation.] 
 
 My Beloved Countrymen: I accepted the agreement of peace 
 proposed by Don Pedro A. Paterno after his consultation with the 
 Captain-General of the islands (Philippines), agreeing in consequence 
 thereof to surrender our arms and disband the troops under my imme- 
 diate command under certain conditions, as I believed it more advan- 
 tageous for the country than to sustain the insurrection, for which 
 I had but limited resources, but as some of the said conditions were 
 not complied with, some of the bands are discontented and have not 
 surrendered their arms. Five months have elapsed without the in- 
 auguration of an}^ of the reforms which I asked in order to place our 
 country on a level with civilized people — for instance, our neighbor, 
 Japan, which in the short space of twenty years has reached a point 
 where she has no reason to envy anyone, her strength and ascendenc}" 
 being shown in the last war with China. I see the impotence of the 
 Spanish Government to contend with certain elements which oppose 
 constant obstacles to the progress of the country itself and whose 
 destructive influence has been one of the causes of the uprising of the 
 
20 
 
 masses, and as the great and powerful North American nation has 
 offered its disinterested protection to secure the liberty of this countr}'^, 
 I again assume command of all the troops in the struggle for the 
 attainment .of our lofty aspirations, inaugurating a dictatorial govern- 
 ment to be administered by decrees promulgated under my sole 
 responsibility and with the advice of distinguished persons until the 
 time when these islands, being under our complete control, may form 
 a constitutional republican assembly and appoint a president and cabi- 
 net, into whose hands I shall then resign the command of the islands. 
 Given at Cavite, May 24, 1898. 
 
 Emilio Aguinaldo. 
 
 [Printed in Senate Doc. 62, part 1, 55tli Cong., 3& sess., 1898-99, pp. 432-437.1 
 
 Aguinaldo's jyi'oclamation of June 18, 1898^ estabUshing the dictatorial 
 
 government. 
 
 To the Philippme iniblic : 
 
 . Circumstances have providentiall}^ placed me in a position for which 
 I can not fail to recognize that I am not properly qualified; but since 
 I can not violate the laws of Providence nor decline the obligations 
 which honor and patriotism impose upon me, I now salute you, oh, 
 my beloved people. 
 
 1 have proclaimed in the face of the whole world that the aspiration 
 of my whole life, the final object of all my efforts and strength, is 
 nothing else but your independence, for I am firmly convinced that 
 that constitutes your constant desire, and that independence signifies 
 for us redemption from slavery and tyranny, regaining our liberty 
 and entrance into the concert of civilized nations. 
 
 I understand, on the other hand, that the first duty of every gov- 
 ernment is to faithfully interpret popular aspirations; with this 
 motive, although the abnormal circumstances of the war have com- 
 pelled me to institute this dictatorial government which assumes full 
 powers, both civil and military, my constant desire is to surround 
 myself with the most distinguished persons of each province, those 
 that by their conduct deserve the confidence of their province, to the 
 end that the true necessities of each being known hj them, measures 
 may be adopted to meet those necessities and apply the remedies in 
 accordance with the desires of all. 
 
 I understand, moreo.ver, the urgent necessity of establishing in each 
 town a solid and robust organization, the strongest bulwark of public 
 security and the sole means of securing that union and discipline which 
 are indispensable for the establishment of the republic, that is, gov- 
 ernment of the people for the people, and warding off the interna- 
 tional conflicts which nmj arise. 
 
 Following out the foregoing considerations, I decree as follows: 
 
 Article I. The inhabitants of every town where the forces of the 
 Spanish Government still remain will decide upon the most eflScacious 
 measures to combat and destroj^ them, according to the resources and 
 means at their disposal, according to prisoners of war the treatment 
 most conformable to humanitarian sentiments and to the customs 
 observed by civilized nations. 
 
21 
 
 f '' Art. IL As soon as the town is freed from Spanish domination, the 
 ^-'inhabitants most distinguished for high character, social position, and 
 honorable conduct, both in the center of the community and in the 
 suburbs, will come together in a large meeting, in which they will 
 proceed to elect, b}' a majority of votes, the chief of the town and a 
 headman for each suburb, considering as suburbs not only those hith- 
 erto known as such, but also the center of the conmiunity. 
 
 All those inhabitants who fulfill the conditions above named will 
 have the right to take part in this meeting and to be elected, provided 
 alwaj^s that they are friendly to the Philippine independence and are 20 
 years of age. 
 
 Art. III. In this meeting shall also be elected, b}'' a majority of votes, 
 three delegates, one of police and internal order, another of justice 
 and civil registry, and another of taxes and property. 
 
 The delegate of justice and civil registry will aid the chief in the 
 formation of courts and in keeping of books of registry, of births, 
 deaths, and marriage contracts, and of the census. 
 
 The delegates of taxes and property will aid the chief in the collec- 
 . tion of taxes and administration of public funds, the opening of books 
 of registry of cattle and real property, and all work relating, to 
 encouragement of every class of industry. 
 
 Art. IV. The chief, as president, with the headman and the above- 
 mentioned delegates, will constitute the popular assemblies, who will 
 supervise the exact fulfillment of the laws in force and the particular 
 interests of each town. 
 
 The headman of the center of the comirunit}^ will be the vice- 
 president of the assembly and the delegate of justice its secretar3^ 
 
 The headmen will be delegates of the chief within their respective 
 boundaries. 
 
 Art. V. The chiefs of each town, after consulting the opinion of 
 their respective assemblies, will meet and elect bx^ a majority of votes 
 the chief of the province and three councilors for the three branches 
 above mentioned. 
 
 The chief of the province as president, the chief of the town which 
 is the capital of the province as vice-president, and the above-named 
 councilors will constitute the provincial council, which will supervise 
 the carr3dng out of the instructions of this government in the territory 
 of the province and for the general interest of the province, and will 
 propose for this government the measures which should be adopted 
 for the general welfare. 
 
 Art. VI. The above-named chiefs will also elect b}^ a majorit}^ of 
 votes three representatives for each one of the provinces of Manila 
 and Cavite, two for each one of the provinces classified as terminal 
 in Spanish legislation, and one for each one of the other provinces and 
 politico-military commands of the Philippine Archipelago. 
 
 The above-named representatives will guard the general interests of 
 the archipelago and the particular interests of their respective prov- 
 inces, and will constitute the revolutionarj" congress which will propose 
 to this government the measures concerning the preservation of inter- 
 ' nal order and external security of these islands, and will be heard by 
 this government on all questions of grave importance, the decision of 
 which will admit of delay or adjournment. 
 
 Art. VII. Persons elected to any office whatsoever in the form pre- 
 scribed in the preceding article can not perform the same without the 
 
22 
 
 pi'evious confirmation by this government, which will give it in 
 accordance with the certificates of election. 
 
 Representatives will establish their identity by exhibiting the above- 
 named certificates. 
 
 Art. VIII. The military chiefs named by this government in each 
 province will' not intervene in the government and administration of 
 the province, but will confine themselves to requesting 6i the chiefs 
 of provinces and of the towns the aid which may be necessary, both 
 in men and resources, which are not to be refused in case of actual 
 r^ecessit3^ 
 
 Nevertheless, when the province is threatened or occupied by the 
 enemy, in whole or in part, the military chief of highest rank therein 
 may assume the^powers of the chief of the province until the danger 
 has disappeared.) 
 
 Aet. IX. The government will name for each province a commis- 
 sioner specially charged with establishing therein the organization 
 prescribed in this decree in accordance with instructions which this 
 government will communicate to him. Those military chiefs who lib- 
 erate the towns from the Spanish domination are commissioners by 
 virtue of their office. 
 
 The above-named commissioners will preside over the first meetings 
 held in each town and in each province. 
 
 Art. X. As soon as the organization provided in the decree has 
 been established, all previous appointments to any civil office whatso- 
 ever, no matter what their origin or source, shall be null and void, 
 and all instructions in conflict with the foregoing are hereby annulled. 
 
 Given at Cavite the 18th day of June, 1898. 
 
 Emilio Aguinaldo. 
 
 C. 
 
 [Original filed in No. 206-3, Philippine Insurgent Records.] 
 
 For the execution of and proper compliance with the provisions of 
 the decree of this government concerning the government of the 
 provinces and towns of the Philippine Archipelago, I hereby decree 
 the following: 
 
 As supplementary to the said decree of the 18th instant, the follow- 
 ing instructions shall be observed concerning the administration of 
 the provinces and towns: 
 
 OF THE HOLDING OF MEETINGS. 
 
 Bule 1. — The authority vested with powers to preside over the 
 meetings of the juntas and of the councils shall convoke the persons 
 constituting either of these hy sending to each one a notice in writing 
 of the day and hour, place and object of the meeting. When urgent 
 matters are concerned a verbal message may be sent. 
 
 Rule 2. — No one shall fail to be present at the meetings without 
 showing in writing justifiable cause which prevents it. He who fails 
 to attend without complying with this requisite shall pay a fine of half 
 a peso, which shall be deposited in the town treasury. 
 
23 
 
 Rule 3. — Meetings shall always be held when business of a serious 
 and important nature for the town or province is to be considered, 
 but which is not of an urgent character. The chiefs may determine 
 for themselves matters which are urgent, but shall communicate to 
 the council or junta at the first meeting which may be held the deci- 
 sion they may have adopted. Nevertheless, the councils and juntas 
 shall hold a meeting once a month at least. 
 
 Rule If. — Any member of the junta or council may move any meas- 
 ure which may be of interest for the town or province; but the motions 
 shall be put in clear and concise terms. 
 
 When any motion is made, the president shall invite the other mem- 
 bers to state their opinions and briefly explain the reasons for or 
 against, endeavoring not to waste the time in long discourses, which 
 have no other end than to confuse the point. When the business shall 
 have been sufficiently discussed, the president shall ask each of the 
 members if he must or must not accept the motion, and such action 
 shall be taken as is approved by a majority of one vote. 
 
 Rule <5.— Motions of great importance shall be previously examined 
 by a committee appointed for the purpose, which shall read its report 
 at the next meeting, and thereupon discussion shall be held as above 
 stated. 
 
 Rule 6. — The meetings as well as the votings which require secrecy, 
 on account of their importance, shall be made in secret, for which 
 purpose two tellers shall be appointed by a majority vote and a secre- 
 tary, who shall take their seats at the table at which the president is 
 seated; then one by one the voters shall approach this table and give 
 their vote, which the secretary shall enter on a list prepared for the 
 purpose in the presence of said persons and the party interested. All 
 the votes having been set down, including those of the tellers and the 
 secretary, a recount shall be made by the same, and the result of the 
 voting read aloud. Bribery and falsification of votes shall be checked 
 by severe punishments. 
 
 Rule 7. — Resolutions shall not be valid without having in their favor 
 at least three votes in the council and five in the juntas, it being well 
 understood that said numbers constitute the only majority. 
 
 Rule 8. — The meetings sliall be public, and only in those cases where 
 secrecy is required may the meetings be held in private. 
 
 Ride 9. — Each meeting on adjournment shall prepare a minute in 
 which shall appear a clear and succinct account of all the incidents of 
 the meeting, and which all present shall sign. When elections are 
 held a literal copy of the minutes shall be delivered to each one 
 elected, signed by the members present. In every council and junta 
 a book shall be kept wherein the minutes shall be entered in chrono- 
 logical order. 
 
 Rule 10. — The president shall conduct the deliberations and shall 
 have no vote, but in case of a tie he shall have the deciding vote. 
 
 Rule 11. — Each junta shall consider the best method for establish- 
 ing public schools in proportion to the means of the towns, and shall 
 recommend the same to the council in order that it may decide what 
 may be proper, although such decision shall be of a provisional char- 
 acter until the revolution triumphs. 
 
 Nevertheless, the council shall notify this government what it may 
 decide in the matter. 
 
24 
 
 OF THE FORMATION OF THE POLICE FORCE AND THE CHARACTER OF 
 
 THE SAME. 
 
 Ride 12. — The chief of the town shall organize a police force, com- 
 posed of armed men, in such number as the resources of the town may 
 permit. This force shall be in charge of the police commissioner, who 
 shall have the rank of lieutenant of the army. 
 
 Bule 13. — Said force shall carry out the orders of the chief of the 
 town, as its immediate superior, and of the chief of the province, as 
 superior officer of the latter, and is designed not only to maintain 
 internal order, but also for the defense of the town. 
 
 Bide llf.. — The military commanders of each province may utilize 
 said forces in battles in case of real necessity, with the knowledge of 
 the chief of the town, as well as of the chief of the province, if it be 
 possible. 
 
 Ride 15. — All males from the age of eighteen years and upward are 
 obliged to serve on said force, but enforced service shall not be 
 required whilst volunteers offer themselves; nor are married men 
 obliged to serve while unmarried ones are available. The ones 
 excepted are those discharging civil functions or ph3^sically unfit. 
 
 Rule 16. — The police commissioner shall keep a book in which he 
 shall enter not only the description of each person, but the services 
 rendered bj^ same. There shall be an agreement with the chief to 
 furnish clothing for the force, and daily subsistence necessary, accord- 
 ing to the rank of each one, which amount shall be previously fixed 
 by the junta, and be taken from the town funds. 
 
 Ride 17. — The military commander of the province shall agree with 
 the chief of the same and the chiefs of the respective towns as to the 
 militarj^ instruction of the forces in question. 
 
 OF THE CONDUCT OF TRIAIiS, CIVIL REGISTERS, AND THE POLL. 
 
 Ride 18. — The chief of the town as judge, and the commissioner of 
 justice as secretar}^, shall direct the proceedings which ma}'^ be insti- 
 tuted against any citizen, beginning with a clear and concise statement 
 of the act, the subject-matter of the trial, and the indispensable inves- 
 tigations to ascertain and secure the true culprit, concluding with a 
 precise and categorical declaration or statement of the latter and of 
 the witnesses for the prosecution and for the defense. 
 
 Antiquated practices and formalities which serve no other purpose 
 than to fill papers and make the course of the trial interminable, shall 
 be avoided. 
 
 Ride 19. — When the judge is of the opinion that there are no fur- 
 ther investigations to be made, he shall forward the record, with the 
 accused, to the provincial council, which shall appoint a "ponente" 
 (see note) to examine the proceedings and report that the investiga- 
 tions have concluded, or that others are to be made, in the latter case 
 giving the necessary orders to the chief of the tow^n to supph^ any 
 deficiencies observed. 
 
 Ride W. — The proceedings having been completed the council shall 
 order the accused to appear at a public hearing, and, after the "po- 
 nente" has read a succinct and classified statement of the process, the 
 accused, or persons whom he may designate for his defense, shall be 
 heard, and decision shall be pronounced after due deliberation. An 
 appeal from this decision lies to the commission of justice to congress. 
 
25 
 
 Male 21. — The S^Danish penal code, with the provisional law for 
 the application of the provisions of the same in these islands, shall be 
 in force provisionally until the revolution shall triumph, in so far as 
 not opposed to the decrees of the government. 
 
 Rule 22. — Only such persons shall be tried by courts-martial who 
 serve in the revolutionary militia and the members of the police of 
 the towns when they shall be made use of by the military commanders 
 of the provinces. There shall also be tried by courts -martial the 
 principals of crimes considered as military crimes by this government 
 in the decree which it will publish for that purpose, in view of the 
 abnormal conditions of the war. 
 
 Rule 23. — Civil litigations, whatever the character or amounts 
 involved, shall be decided at first instance by the juntas of the towns 
 and at second instance b}'^ the provincial councils. The complaints 
 and the appeals shall be presented to the chiefs of the towns and of 
 the provinces, who shall convene the respective juntas and councils. 
 
 Either of these shall issue a decree providing for the appearance of 
 the parties litigant with their respective evidence, and, after hearing 
 the pleadings of each and taking the evidence offered into considera- 
 tion, they shall properly deliberate and decide by majority vote on 
 what they esteem most in accordance with justice. These decisions 
 shall be provisional and may be amended by the tribunals of compe- 
 tent jurisdiction when, after the republic is proclaimed, the adminis- 
 tration of justice shall have been duly organized. 
 
 The decisions shall conform to the provisions of the Spanish civil 
 code, which shall likewise be in force provisionall}^ in everything which 
 is not in contravention with the decrees of the government. 
 
 Rule 2Jf. — The commissioner of justice shall keep on file all the 
 decrees and other provisions of this government. 
 
 Rule 25.- — The same commissioner shall keep three books — one in 
 which he shall enter the births, in chronological order, specifying the 
 name of the new born, the place and day of birth, the names, sur- 
 names, and residence of the parents of the same, and, lastly, the name, 
 surname, and residence of the godfather, who shall sign the entry as 
 witness with the chief and the aforesaid commissioner. 
 
 Rule 26. — He shall keep another book in which he shall enter the 
 deaths, giving the name, surname, profession, conjugal condition, and 
 residence of the deceased, the names, surnames, and residence of the 
 parents of the same, and the disease the cause of death. 
 
 The entry shall be signed by the chief and the commissioner, together 
 with a Avitness who shall be a member of the family or a neighbpr of 
 the deceased. 
 
 Rule 27. — In the third book marriage contracts shall be entered, 
 after conforming to the following requisites: 
 
 The contracting parties shall sign a paper stating to the chief of the 
 town that by mutual consent they have agreed to marry, and request- 
 ing that he proceed to enter said contract in the public registr3^ If 
 the contracting parties be under twenty-three years of age, their 
 respective fathers shall subscribe the paper with them; in the absence 
 of these, the mothers, and lacking both of these, the elder brothers, 
 who shall have completed twenty-one 3"ears. 
 
 If none of the persons mentioned exist, authorit}' shall be requested 
 of the junta of the town, and this authority shall accompanj^ the paper. 
 
 If the contracting parties have completed twenty-three years of age, 
 
26 
 
 a witness for each one shall subscribe the paper with them, who may 
 be any of the parties mentioned, or another person of legal age, pos- 
 sessing the confidence and friendship of the interested parties. The 
 minor contracting party who shall have obtained authority from the 
 junta shall also be accompanied by a witness. 
 
 The document having been presented with the expressed formalities, 
 the chief of the town shall order that the banns be published. For 
 this pu^'pose a notice shall be posted upon the door of the town hall, 
 in which the aforesaid document shall be literally copied, calling upon 
 such persons to appear who can testify and prove that either of the 
 contracting parties has already signed a marriage contract with another 
 person in the registry of another locality. This announcement shall 
 likewise be read once a week in public for three consecutive weeks, 
 such reading taking place on a holiday or market day, or some day 
 when there is an unusual concourse of people. 
 
 When the three weeks shall have expired without any complaints 
 having been made, those who subscribe this document shall appear 
 before the chief and commissioner, and in the presence of the contract- 
 ing parties shall state that of their own free will and by mutual consent 
 the latter have agreed to form a conjugal union, to lead a common and 
 indissoluble life while they live, to which end they give a formal 
 promise of mutual fidelity, and promise to educate their children in 
 the love of God, their neighbor, and their country. This entry shall 
 be subscribed by all those present. 
 
 Rule 28. — If complaints be made, the contract can not be executed 
 until it is proven that thej^ are without foundation. 
 
 Rule 29. — No priest shall celebrate a canonical marriage unless the 
 contracting parties present the certificate of the contract, signed by 
 the chief and the commissioner, and if he should do so without this 
 requisite, the marriage shall not be valid in law. 
 
 Rule 30. — Lastly, the commissioner of justice shall keep a book in 
 which he shall make entry annually of the residents of each barrio, 
 beginning Avith the town proper, stating the name, surname, conjugal 
 condition, profession, and residence of each one, making at the end 
 an index of the total number of souls — of the total number of men 
 and women — of the total number of births, deaths, and marriages 
 occurring during the year. 
 
 TAXES AND REGISTRATION OF PROPERTY. 
 
 Rule 31. — Immediately upon the establishment of the popular 
 organization in the manner prescribed in the decree of the 18th 
 instant and in these instructions, the chief of the town, aided b}^ 
 the respective commissioner, shall take charge of all the propertj?- 
 belonging to the town, as well as that left by the Spaniards, and shall 
 administer the same in the manner most advantageous for all in the 
 judgment of the junta. 
 
 Rule 32. — All local taxation established by the Spanish Govern- 
 ment shall likewise be taken in charge; exception being made of the 
 gaming licenses and taxes on cock fighting, which are absolutely pro- 
 hibited, as they cause nothing but ruin to the town and with scarcely 
 any benefit to the public exchequer. 
 
 Rule 33. — Every kind of gambling shall be considered a crime, pun- 
 ishable in the code as if it were a game of chance, and the oflicial who 
 
27 
 
 tolerates it shall be relieved of his office and shall pay a fine to be 
 determined by the provincial council, in proportion to the importance 
 of the play, but in no case shall it be less than fifty pesos. 
 
 The amount of the fines of ever}^ sort shall be deposited in the town 
 trea8ur3\ 
 
 Rule SI/.. — The chief of the town, on taking charge of the above- 
 mentioned property and taxes, shall make a detailed inventory of the 
 same, in the following order: Monej^, jewels, furniture, live stock, real 
 estate, public documents, and paper money and taxes. In this inventory 
 the average value of each article shall be expressed, and the income 
 derived from the real estate and taxes. A copy of this inventor}^, sub- 
 scribed by the chief and b}^ the commissioner, shall be sent to this 
 government through the provincial council. 
 
 Ride =f5.— The juntas may collect as an indirect local tax for each 
 civil trial in which the amount involved is not determined, or when it 
 is determined and does not exceed five hundred pesos, the sum of five 
 pesos. On amounts exceeding five hundred pesos one per cent tax 
 shall be collected. These amounts shall be paid by the losing litigant. 
 
 The councils may act in the same manner at second instance. 
 
 Rule 86. — The chiefs of towns may also demand in the manner stated 
 the sum of one peseta for each entry of birth or death, four reales for 
 each public notice, and twelve reales for each entry of matrimonial 
 contract. 
 
 Rule 37. — An ordinar}?^ personal tax of one peseta per head each 
 quarter may also be imposed upon males above the age of 18 j^ears 
 who do not serve in the revolutionary militia or on the police force of 
 the town. 
 
 A special tax may also be imposed upon the well-to-do class, the 
 amount of which shall be determined in each case b}^ this government 
 after hearing the opinion of the representatives of the provinces, if 
 there should be any, when great peremptory necessities occur; but in 
 such cases the secretary of the treasury shall circulate the statements 
 of the collection and investment of said funds for the information and 
 satisfaction of the taxpayers. 
 
 Rule 38. — At the beginning of each quarter the chief of the town 
 shall order the collection of personal taxes by the heads, each of whom 
 shall keep a book of the collections, in which he shall enter the names 
 and surnames of those who have paid their quotas. The heads shall 
 turn in the proceeds of the collections to the commissioner of rev- 
 enue, who, after entering in the cash book the quotas collected and the 
 names of the taxpayers, shall sign the receipt with the counter signa- 
 ture of the chief in the book of collections, which shall remain in the 
 possession of the head for safekeeping. 
 
 Such persons shall be elected as councilors and commissioners of 
 revenue who possess propert}^ sufficient to serve as securit}^ for the 
 amounts intrusted to their care and custod3\ 
 
 Rule 39. — The chief of the town, with the commissioner of revenue, 
 shall immediately^ formulate an estimate as to the expenses and needs 
 of the town, and, after submitting it for the approval of the junta, shall 
 forward it to the provincial council, which, with its report, shall for- 
 ward it to this government for its definite approval. 
 
 In accordance with this estimate or budget, the chief shall adjust 
 the expenses of the town, and the commissioner of revenue shall make 
 no payment without the written order of the former. Pending this 
 
28 
 
 approval, urgent and indispensable payments may be ordered provi- 
 sionally and in conformit}^ with the same. 
 
 Rule Ifi. — At the end of each quarter the commissioner of revenue 
 shall draw up the account of all disbursements made and the statement 
 of receipts, and after examination by the junta he shall forward them 
 to the provincial council for consolidation into a general account, which 
 shall be forwarded to this government every six months. 
 
 Rule Ji-1. — In the town treasury there shall be kept only an amount 
 sufficient for the expenses of the same, in conformity with the estimate 
 approved, the remainder being forwarded to the provincial treasury, 
 which shall be in the custody of the councilor of revenues, under the 
 immediate supervision of the provincial council, whose members will 
 be jointly responsible for any defalcation which ma}^ occur. 
 
 Rule \%. — Each council on being constituted shall immediatel}^ form 
 and submit for the approval of this government an estimate of the 
 indispensable expenses for the provincial necessities, and the chief of 
 the province can not order any payment except in accordance with 
 said estimate. 
 
 The chief of the province shall order forwarded to this government 
 any surplus funds by the safest and quickest way when called upon 
 to do so in order to meet the general expenses of the revolution. 
 
 Rule ^S. — The commissioner of revenue shall keep a book for the 
 registration of property and the transfer of cattle. On inscribing 
 any number of head of cattle in this register the town mark shall be 
 branded upon the same. The certification of the entry in the registry 
 of transfer, which the commissioner shall issue with the countersig- 
 nature of the chief, will serve to establish in future the ownership 
 of the cattle. For this work the sum of one peseta for each entry 
 shall be demanded as a local tax. 
 
 Rule Jf^Jf. — Lastly, he shall keep another book in which real estate 
 propert}^ within the jurisdiction of each town, beginning with the 
 town pro er and concluding with the barrios, shall be entered. All 
 country propert}-, as well as cit}^ property — that is to say, the houses 
 and lots — shall be entered by parcels, b}^ parcels being understood the 
 portions of ground more or less extensive which belong to one single 
 person and occupying one site. 
 
 In the entry of each parcel its area shall be stated, its boundaries, 
 
 . the cultivation to which it is devoted, its approximate value, and the 
 
 net annual income which may be derived therefrom. At the end shall 
 
 be set the name, surname, and residence of the known owner, and if 
 
 it be rented, the personal data of the tenant shall also be stated. 
 
 In the parcels which are town property, or which have no known 
 owner, this fact shall be stated. For this work 1 per cent of the 
 value of each parcel may be collected, the amount being paid into the 
 town treasury. 
 
 Rule JfS. — -Each town may use on its official dispatches a circular 
 seal, in the center of which a sun with eight rays, and three stars 
 toward the upper portion, are engraved. On the upper border, 
 besides the stars, shall be written in a semicircle the name of the prov- 
 ince in Tagalog, and on the lower, likewise in a semicircle, the name 
 of the town in the same language. 
 
 The councils shall use the same seal, but in place of the name of the 
 town they shall put the word " Sangunian." 
 
 Given in Cavite, June 20, 1898. 
 
 Emilio Aguinaldo. 
 
29 
 
 NOTE ON "PONENTE." 
 
 The "ponente" is a judge of a tribunal of competent authority appointed by the 
 presiding judge thereof to investigate the case at issue and the evidence submitted 
 pro and con and advise the court whether it is jiertinent thereto or not (he is 
 appointed in turn from among the associate judges, but in case there be but two 
 associate judges, the presiding judge also takes his turn) ; to verbally submit for the 
 deliberation of the court all findings of fact and conclusions of law, and the decisions 
 which, in his judgment, should be rendered, but without making a draft thereof; 
 to draft the rulings and judgment in the terms agreed upon by the court, even 
 though his vote is not in accordance with that of the majority, although, in the latter 
 case, the presiding judge may intrust the drafting of the decision of the court to 
 another judge if he considers it advisable by reason of special circumstances, but in 
 any case the "ponente" may prepare a dissenting opinion; to read the judgment 
 in open court, or in his absence the same may be read by the presiding judge; to 
 take the depositions of witnesses and other supplementary evidence when, according 
 to law, the same can not or should not be taken before tlie court ordering same, or 
 if taken without the town where the court is sitting, and when examining judges or 
 municipal judges are not commissioned to take such evidence; to investigate as to 
 whether legal formalities have been observed; whether or not the instruments for 
 which the law prescribes precise forms have been drafted in accordance therewith, 
 or whether any abuses have been committed, either of commission or omission, in 
 the proceedings of the action; and if there exists any mistake which should be cor- 
 rected, he shall call the attention of tlije court thereto for the purpose of having same 
 corrected, and procuring a strict observance of the law, in letter as well. as in spirit. 
 
 On all rulings which he shall recommend to the court the "ponente" shall vote 
 first, and afterwards the other judges in the inverse order of their seniority with 
 regard to length of service. 
 
 D. 
 
 [Printed in Senate Doe. No. 62, part 1, 55th Cong. 3d scss., 1898-99, pp. 433-437. | 
 
 AGUINALDO'S PROCLAMATION OF JUNE 23, ESTABLISHING THE EEVO- 
 LUTIONARY GOVERNMENT. 
 
 Don Emilio Aguinaldo 3" Famy, president of the revolutionary gov- 
 ernment of thie Philippines and general in chief of its armJ^ 
 
 This government desiring to demonstrate to the Philippine people 
 that one of its ends is to combat with a firm hand the inveterate vices 
 of the Spanish administration, substituting for personal luxurj^ and 
 that pompous ostentation which have made it a mere matter of routine, 
 cumbrous and slow in its movements, another administration more 
 modest, simple, and prompt in performing the public service, I decree 
 as follows: 
 
 Chapter I. — Of the Tevolutionary government. 
 
 Article I. The dictatorial government will be entitled hereafter 
 the revolutionary government, whose object is to struggle for the 
 independence of the Philippines until all nations, including the Span- 
 ish, shall expressly recognize it, and to prepare the countrj^ so that a 
 true republic may be established. 
 
 The dictator will be entitled hereafter president of the revolution- 
 ary government. 
 
 Art, II. Four secretaryships of government are created, one of 
 foreign affairs, nav}", and commerce; another of war and public works; 
 another of police and internal order, justice, education, and hygiene; 
 and another of finance, agriculture, and manufacturing industry. 
 
30 
 
 The government may increase this number of secretaryships when 
 it shall find in practice that this distribution is not sufficient for the 
 multiplied and complicated necessities of the public service. 
 
 Art. III. Each secretaryship shall aid the president in the admin- 
 istration of questions concerning the different branches which it 
 comprises. 
 
 At the head of each one shall be a secretary, who shall not be 
 responsible for the decrees of the presidency, but shall sign them with 
 the president to give them authority. 
 
 But if it shall appear that the decree has been promulgated on the 
 proposition of the secretary of the department, the latter shall be 
 responsible conjointly with the president. 
 
 Art. IV. The secretaryship of foreign affairs will be divided into 
 three bureaus, one of diplomacy, another of navy, and another of 
 commerce. 
 
 The first bureau will study and dispose of all questions pertaining 
 to management of diplomatic negotiations with other powers and the 
 correspondence of the government with them; the second will study 
 all questions relating to the formation and organization of our navy, 
 and the fitting out of such expeditions as the necessities of the revolu- 
 tion may require; and the third will have charge of everything relating 
 to the internal and external commerce and the preliminary work which 
 may be necessary for making treaties of commerce with other nations. 
 
 Art. V. The secretaryship of war will be divided into two bureaus — 
 one of war, properly speaking, and the other of public works. 
 
 The first bureau will be subdivided into four sections — one of cam- 
 paigns, another of military justice, another of military administration, 
 and another of military health. 
 
 The section of campaigns will have charge of the appointment and 
 formation of the certificates of enlistment and service of all who serve 
 in the revolutionary militia; of the direction of campaigns; theprepa- 
 tion of plans, works of fortification, and preparing reports of battles; 
 of the study of military tactics for the army, and the organization of 
 the general staff', artillery and cavalry; and finally, of the determina- 
 tion of all the other questions concerning the business of campaigns 
 and military operations. 
 
 The section of military justice will have charge of everything relat- 
 ing to courts of war and military tribunals, the appointment of judges 
 and counsel, and the determination of all questions of military justice. 
 The section of military administration will be charged with the fur- 
 nishing of food and other supplies necessary for the use of the army, 
 and the section of military health will have charge of everything relat- 
 ing to the hygiene and healthf ulness of the militia. 
 
 Art. VI. The other secretaryships will be divided into such bureaus 
 as their branches ma}'' require, and each bureau will be subdivided 
 into sections according: to the nature and importance of the work it 
 has to do. 
 
 Art. VII. The secretary will inspect and supervise all the work of 
 his secretaryship, and will determine all questions with the president 
 of the government. 
 
 At the head of each bureau will be a director, and in each section an 
 officer provided with such number of assistants and clerks as may be 
 specified. 
 
 Art. VIII. The president will appoint the secretaries of his own free 
 
31 
 
 choice, and in concert with them will appoint all the subordinate offi- 
 cials of each secretaryship. 
 
 In order that in the choice of persons it may be possible to avoid 
 favoritism it must be fully understood that the good name of the 
 country and the triumph of the revolution require the services of per- 
 sons truly capable. 
 
 Art. IX. The secretaries may be present at the revolutionary con- 
 gress, in order that they may make any motion in the name of the 
 president, or may be interpellated publicly b}^ any one of the repre- 
 sentatives; but when the question which is the object of the motion 
 shall be put to vote, or after the interpellation is ended, they shall 
 leave and shall not take part in the vote. 
 
 Art. X. The president of the government is the personification of 
 the Philippine people, and in accordance with this idea it shall not be 
 possible to hold him responsible while he fills the office. 
 
 His term of office shall last until the revolution triumphs, unless 
 under extraordinary circumstances he shall feel obliged to offer his 
 resignation to congress, in which case congress will elect whomsoever 
 it considers most fit. 
 
 Chapter II. — Of the revolutionary congress. 
 
 Art. XL The revolutionary congress is the body of representatives 
 of the provinces of the Philippine Archipelago, elected in the manner 
 prescribed in the decrees of the 18th of the present month. 
 
 Nevertheless, if any province shall not be able as yet to elect repre- 
 sentatives because the greater part of its towns shall have not yet been 
 able to liberate themselves from Spanish domination, the government 
 shall have power to appoint, as provisional representatives for this 
 province, those persons who are most distinguished for high character 
 and social position, in such numbers as are prescribed by the above- 
 named decree; provided, always, that they are natives of the province 
 which thej^ represent, or have resided therein for a long time. 
 
 Art. XII. The representatives having met at the town which is the 
 seat of the revolutionary government, and in the building which may 
 be designated, will proceed to its preliminary labors, designating by 
 plurality of votes a commission composed of five individuals charged 
 with examining documents accrediting each representative, and another 
 commission composed of three individuals, who will examine the 
 documents which the five of the former commission exhibit. 
 
 Art. XIII. On the following day the above-named representatives 
 will meet again, and the two commissions will read their respective 
 reports concerning the legality of the said documents, deciding by an 
 absolute majority of votes on the character of those which appear 
 doubtful. 
 
 This business completed, it will proceed to designate, also by abso- 
 lute majority, a president, a vice-president, and two secretaries, who 
 shall be chosen from among the representatives, whereupon the con- 
 gress shall be considered organized and shall notify the government of 
 the result of the election. 
 
 Art. XIV. The place where congress deliberates is sacred and 
 inviolable, and no armed force shall enter therein unless the president 
 thereof shall ask therefor in order to establish internal order disturbed 
 by those who can neither honor themselves nor its august functions. 
 
32 
 
 Art. XV. The powers of congress are: To watch over the general 
 interest of the Philippine people, and the carr3'ing out of the revolu- 
 tionary laws; to discuss and vote upon said laws; to discuss and 
 approve, prior to their ratification, treaties and loans; to examine and 
 ajDprove the accounts presented annually by the secretary of finance, 
 as well as extraordinary and other taxes which ma}^ hereafter be 
 imposed. 
 
 Art. XVI. Congress shall also be consulted in all grave and impor- 
 tant questions, the determination of which admit of delaj^ or adjourn- 
 ment; but the president of the government shall have power to decide 
 questions of urgent character, but in that case he shall give account 
 l)y message to said body of the decision which he has adopted. 
 
 Art. XVII. Every representative shall have power to present to 
 congress any project of law, and every secretary, on the order of the 
 president of the government, shall have similar power. 
 
 Art. XVIII. The sessions of congress shall be public, and only in 
 cases which require reserve shall it have power to hold a secret session. 
 
 Art. XIX. In the order of its deliberations, as well as in the inter- 
 nal government of the body, the instructions which shall be formu- 
 lated by the congress itself shall be observed. 
 
 The president shall direct the deliberations and shall not vote except 
 in case of a tie, when he shall have the casting vote. 
 
 Art. XX. The president of the government shall not have power 
 to interrupt in anj^ manner the meetings of congress nor embarrass its 
 sessions. 
 
 Art. XXI. The congress shall designate a permanent commission 
 of justice, which shall be presided over by the auxiliary vice-president 
 or each of the secretaries, and shall be composed of those persons and 
 seven members elected by plurality of votes from among the repre- 
 sentatives. This commission shall judge on appe.al the criminal cases 
 tried b}^ the provincial courts, and shall take cognizance of and have 
 original jurisdiction in all cases against the secretaries of the govern- 
 ment, the chiefs of provinces and towns, and the provincial judges. 
 
 Art. XXII. In the office of the secretary of congress shall be kept 
 a book of honor, wherein shall be recorded special services rendered 
 the countrv and considered as such b}^ said body. Every Filipino, 
 whether in the military or civil service, may petition congress for 
 notation in said book, presenting duly accredited documents describ- 
 ing the service rendered by him on behalf of the countr}^ since the 
 beginning of the present revolution. For extraordinary^ services 
 which may be rendered hereafter the government will propose said 
 notation, accompanying the proposal with the necessary documents 
 justifying it. 
 
 Art. XXIII. The congress will also grant on the proposal of the 
 government rewards in money, which can be given only once, to the 
 families of those who were victims of their duty and patriotism as a 
 result of extraordinary acts of heroism. 
 
 Art. XXIV. The acts of congress shall not take effect until the 
 president of the government orders their fulfillment and execution. 
 Whenever the s lid president shall be of the opinion that any act is 
 unsuitable, or against public policy, or pernicious, he shall explain to 
 congress the reasons against its execution, and if the latter shall insist 
 on its passage, the president shall have power to oppose his veto 
 under his most rigid responsibilitv. 
 
33 
 Chapter III. — Of military courts and justice. 
 
 Art. XXV. When the chiefs of military detachments have notice 
 that an}^ soldier has committed or has perpetrated any act of those 
 commonly considered as military crimes, he shall bring it to the 
 knowledge of the commandant of the zone, who shall appoint a judge 
 and a secretary, who shall begin suit in the form prescribed in the 
 instructions dated the 20th of the present month. If the accused 
 shall be of the grade of lieutenant or higher, the said commandant 
 shall himself be the judge, and if the latter shall be the accused the 
 senior commandant of the province shall name as judge an officer who 
 holds a higher grade, unless the same senior commandant shall himself 
 have brought the suit. The judge shall always be a field officer. 
 
 Art. XXVI. On the conclusion of the preliminary hearing the 
 senior commandant shall designate three oflicers of equal or higher rank 
 to the judge, and the military court shall consist of said officers, the 
 judge, the councilor, and the president. The latter shall be the 
 commandant of the zone if the accused be of the grade of lieutenant 
 or higher. This court shall conduct the trial in the form customary 
 in the provincial courts, but the judgment shall be appealable to the 
 higher courts of war. 
 
 Art. XXVII. The superior court shall be composed of six members, 
 who shall hold rank not less than brigadier-generals, and the judge- 
 advocate. If the number of generals present in the capital of the rev- 
 olutionary government shall not be sufficient, the deficiencj^ shall be 
 supplied by representatives designated and commissioned b}^ congress. 
 The president of the court shall be the general having the highest rank 
 of all, and should there be more than one having equal rank, the presi- 
 dent shall be elected from among them by absolute majority of votes. 
 
 Art. XXVIII. The superior court shall have jurisdiction in all 
 cases affecting the higher commandants, the commandants of zones, 
 and all officers of the rank of major and higher. 
 
 Art. XXIX. Commit military crimes: First, those who fail to grant 
 the necessary protection to foreigners, both in their persons and prop- 
 ert}^, and those who similarly fail to afford protection to hospitals and 
 ambulances, including persons and effects which may be found in pos- 
 session of one or the other, and those engaged in the service of the 
 same, provided always they commit no hostile act; second, those who 
 fail in the respect due to the lives, mone}", and jewels of enemies 
 who lay down their arms, and of prisoners of war; third, Filipinos who 
 place themselves in the service of the enemy, acting as spies or dis- 
 closing to them secrets of war and the plans of the revolutionary posi- 
 tions and fortifications, and those who present themselves under a flag 
 of truce without justifying properly their office and their personality; 
 and fourth, those who fail to recognize a flag of truce duly accredited 
 in the form prescribed by international law. 
 
 Will commit also military crimes: Those who conspire against the 
 unity of the revolutionists, provoking rivalry between chiefs, and 
 forming divisions and armed bands; second, those who solicit contri- 
 butions without authority of the government and misappropriate the 
 public funds; third, those who desert to the enemy, or are guilty of 
 cowardice in the presence of the enemy, being armed; and fourth, 
 those who seize the propert}'' of any person who has done no harm to 
 
 6224—03 3 
 
34 
 
 the revolution, violate women, and assassinate or inflict serious wounds 
 on unarmed persons, and who commit robberies and arson. 
 
 Art. XXX. Those who commit the crimes enumerated will be con- 
 sidered as declared enemies of the revolution, and will incur the penal- 
 ties prescribed in the Spanish Penal Code, and in the highest ^rade. 
 
 If the crime shall not be found in the said code the offender shall 
 be imprisoned until the revolution triumphs, unless the result of this 
 shall be an irreparable damage, which, in the judgment of the tribunal, 
 shall be a sufficient cause for imposing the penalty of death. 
 
 ADDITIONAL CLAUSES. 
 
 The government will establish abroad a revolutionar}^ committee 
 composed of a number, not 3'et determined, of persons most competent 
 in the Philippine Archipelago. This committee will be divided into 
 three delegations — one of diplomac}", another of the navy, and another 
 of the army. 
 
 The delegation of diplomacy will arrange and conduct negotiations 
 with foreign cabinets with a view to the recognition of the belliger- 
 ency and independence of the Philippines. 
 
 The delegation of the navy will be charged with the studjnng and 
 organizing of the Philippine nav}^, and preparing the expenditures 
 which the necessities of the revolution may require. 
 
 The delegation of the army will study militar};^ tactics and the best 
 form of organization for the general staff', artillery, and engineers, 
 and whatever else may be necessary in order to fit out the Philippine 
 army under the conditions required by modern progress. 
 
 Art. XXXII. The government will issue the necessary instructions 
 for the proper execution of the present decree. 
 
 Art. XXXIII. All the decrees of the dictatorial government in 
 conflict with the foregoing are hereb\^ annulled. 
 
 Given at Cavite the 23d of June, 1898. 
 
 Emilio Aguinaldo. 
 
 E. 
 
 [Original filed 1200-9 Philippine Insurgent Records.] 
 [Translation.] 
 
 1898. 
 
 Province of Batangas, town of Balayan. 
 
 ACT OF POPULAR ELECTIONS. 
 
 In the town of Balayan, province of Batangas, having been pi-e- 
 viously summoned, there assembled on July 3, 1898, all the citizens 
 most conspicuous for their education, social position, and honorable 
 conduct, from the center of the town as well as from the barrios, hav- 
 ing been called to constitute the mass meeting provided by article 2 
 of the decree of the dictatorial government of the Philippines, dated 
 June 18, 1898, said decree having been brought to this province by 
 Mr. Santiago Killo de Leon, with instructions to proceed to the 
 election, by majority vote, of the presidente of the town and of a head 
 
35 
 
 (cabeza) for each barrio, as well as a commissioner of police and 
 internal order, a commissioner of justice and civil registration, and a 
 commissioner of revenue and of property, as set forth in article 3 of 
 same decree. 
 
 Mr. Lorenzo Fenoy presided, delegated by Don Miguel Malvar, 
 commissioned to establish civil organization in the towns already free 
 from Spanish control. After having read aloud, both in Spanish and 
 Tagalo, that clause of the decree ordering the election, as well as par- 
 agraph 2 of rule 38 of instructions of June 20, 1898, they proceeded 
 with the balloting as directed, the following persons being elected. 
 
 (The names of men elected as heads of centro and barrios, and as com- 
 missioners of the town, follow here, and are omitted in translation.) 
 
 With the foregoing the proceedings terminated and, having drawn 
 up the present act in duplicate, it was signed by the presidente with 
 all those who had taken part in the mass meeting, the former retain- 
 ing a copy of the same, the other remaining in possession of the pres- 
 ent municipal mayor of the town for safe-keeping and delivery to the 
 presidente (jefe) on the day which may be indicated by the dictatorial 
 government. 
 
 Balayan, July 3, 1898. 
 
 (Omission is here made of the signatures of the members present at 
 the mass meeting.) 
 
 DECEEE. 
 
 Bacoor, August 5, 1898. 
 
 In view of the act of the constitution of the local board of the town 
 of Balayan (Batangas), and considering that no comment nor protest 
 has been presented against the same, I hereby decree the following: 
 Said act is approved and confirmed in all its parts, so that the persons 
 elected may discharge their respective duties in compliance with the 
 provisions of the decree of June 18 and instructions of June 20, 1898. 
 
 Publish and announce this decree. 
 
 The president of the revolutionary government, 
 
 Emilio Aguinaldo. 
 
 The secretary of the interior: 
 
 Leandeo Ibaeea. 
 
 F. 
 
 [Original filed 1200-6 Philippine Insurgent Records.] 
 
 EECORD CONCERNING THE ELECTION OF REPRESENTATIVES FROM 
 PANGASINAN AND MEMBERS OF THE PROVINCIAL COUNCIL OF 
 SAME. 
 
 Revolutionaet Goveenment of the Philippines. 
 I authorize in due form Don Severino de las Alas, director of the 
 office of the department of the interior of this governmeijt, as m}'^ rep- 
 resentative to preside at the election by majority vote of the members 
 of council and the representatives of the province of Pangasinan, 
 
36 
 
 on the day when the local chiefs of the towns, after bein^ sworn and 
 taking- possession of their offices, shall assemble for the above purpose 
 in this government, 
 
 God keep you many years. 
 Malolos, September 27, 1898. 
 The President, 
 
 Emilio Aguinaldo. 
 Mr. Severing de las Alas, 
 
 Director of the Office of the Department of the Interim'. 
 
 In the town of Malolos, province of Bulacan, there assembled in the 
 building of the department of the interior on September 27, 1898, 
 having been summoned for that purpose, the presidentes of the towns 
 of Lingayen, Santa Maria, Mangaldan, Binmaley, Urdaneta, Mala- 
 siqui, Sual, S. Jacinto, Aguilar, Pozorubio, Binalonan, Calasiao, 
 Salasa, S. Manuel, Mangataren, San Fabian, Dagupan, Baj'^ambang, 
 Alcala, Villasis, Urbiztondo, Tayug, S. Isidro, Alara, and Asingan, 
 of the province of Pangasinan, under the presidency of Mr. Severino 
 de las Alas, special representative of the president of the revolutionar}" 
 government, delegated to preside at the election of the civil governor 
 of said province and councillors of police iand internal order, of justice 
 and civil registration, of revenue and property, and two representa- 
 tives of the above province for congress, according to the decree of 
 June 18th and instructions of June 20, 1898, and to this end they pro- 
 ceeded to choose a secretary and two examiners, the vote resulting in 
 the election of Mr. Baldomero Alvear, Mr. Juan Galvan, and Mr. 
 Catalino J. Palisoc, respectively, for the said offices. 
 
 This act concluded, they proceeded likewise to the election of the 
 provincial governor and the councillors above mentioned, the result 
 being as follows: For governor, Mr. Juan Quesada, b}^ 15 votes; for 
 councillor of police and internal order, Mr. Felipe Tango, 18 votes; 
 for councillor of justice and civil registration, Mr, Juan Vengson, 10 
 votes; councillor of revenue and property, Mr, Rafael Tison, 15 votes, 
 and as representatives, Mr, Vicente del Prado, 25 votes, and Mr. 
 Antonio Feliciano, 22 votes. 
 
 And the president having invited those present to make any remarks 
 upon or present any objection to the said election or the persons 
 elected to such offices, the members stated that the}'' had nothing to 
 oppose to the same and were agreed upon the persons elected. 
 
 With the above the act was concluded. The present record of the 
 proceedings being drawn up, was signed by those present, together 
 with the representative of the president, the examiners, and the secre- 
 tary. 
 
 Severing de las Alas, 
 
 JRej)resenting the President. 
 
 (The names of those attending the convention (meeting) are hei'e 
 omitted.) 
 
 DECREE. 
 
 . Malglgs, September 30, 1898. 
 
 In view of the act of election of governor, councillors of police 
 and internal order, of justice, civil registration and the poll, of 
 revenues and property, and the election of two representatives for 
 the province of Pangasinan; and 
 
37 
 
 Whereas in said elections the requirements and formalities were 
 observed as prescribed in the decree of June 18 and the instruc- 
 tions of June 20, 1898, and that no opposition has been made to same 
 or challenge advanced, 
 
 By virtue of the authority vested in me I hereby approve the elec- 
 tion in all its parts. 
 
 This decree to be published and distributed, so that due notice may 
 be taken thereof. 
 
 The president: 
 
 Emilio Aguinaldo. 
 
 The secretary of the interior, 
 
 Severing de las Alas, 
 
 I^or the Secretary. 
 
 G. 
 
 JULY 16, 1898, TO OCTOBER 2, 1899.— BRIEFS OF DECREES OF THE PRESI- 
 DENT AND ORDERS AND INSTRUCTIONS OF THE SECRETARY OF THE 
 INTERIOR RELATING TO THE INTERNAL GOVERNMENT.— ORIGINAL 
 FILED IN INSURGENT RECORDS 0-13. 
 
 JSacoor, July 16, 1898. — Decree: In compliance with the proposal 
 of the secretary of the interior, and acting in accordance with its 
 powers, this government decrees that members of provincial councils 
 and popular juntas shall pay a tax of one peso on their commissions. 
 
 Bacoor., July 16, 1898. — In order to carry out the provisions of the 
 decree of June 18, 1898, the government hereby forbids the local 
 presidentes and other functionaries from exercising the functions of 
 their offices until they have received their appointments from this 
 government. 
 
 Bacoor, July 19, 1898. — On account of the small number of natives 
 who live in Cavite at present, and in order that that town may occup}^ 
 the place in the organization of towns to which it is entitled, this 
 revolutionary government, in accordance with the recommendation 
 of the secretar}^ of the interior, declares it a barrio of the pueblo of 
 San Roque. 
 
 Bacoor, July W, 1898. — A petition having been presented from the 
 inhabitants of a certain town of the island of Marinduque, Mindoro 
 Province, asking that on account of its distance from that island they 
 be given a separate government, this petition is approved and the 
 island of Marinduque is established as a separate province, and will 
 elect the officials prescribed in the decree of June 18. 
 
 Bacoor, July '25, 1898.- — A petition having been presented from the 
 inhabitants of the town of Lubang, asking that on account of its dis- 
 tance from the capital town of Mindoro it be annexed to the province 
 of Cavite, the petition is approved and the town of Lubang is made 
 a part of the province of Cavite. 
 
 Bacoor, July 26, 1898. — Decree of president: The heads of prov- 
 inces are to call upon the patriotism of all Filipino clergy in charge 
 of parishes in towns which have submitted to the revolutionary gov- 
 ernment, urging them to impress upon their parishioners, both from 
 the pulpit and in the confessional, that in order that our independence 
 
38 
 
 should be secured it is necessary to give absolute adhesion to the rev- 
 olutionary government and its worthy president, Don Emilio Agui- 
 naldo. The secretary of the interior is to inform them that they can 
 collect the tithes and allowances prescribed in the regulations of the 
 Archbishop Santa Justa y Rulina. 
 
 Bacoor. July 27, 1898.— Lietter of secretary of interior: The organ- 
 ization of towns prescribed in the decree of June 18, 1898, will be put 
 into effect b}^ special commissioners appointed for that purpose and 
 not before they arrive, 
 
 Bacoor, August 10, 1898. — Decree of president: It being of the 
 utmost necessity to establish provincial councils and local juntas in the 
 towns and provinces of Northern Luzon, the powers conferred upon 
 the president by article 7 of the decree of June 18, and article 3 of that 
 of July 15, 1898, are delegated to Daniel Tirona, commander of the 
 military expedition which is about to operate in that portion of this 
 island. 
 
 Bacom\ August 12, 1898. — Letter of secretary of interior: The gov- 
 ernment desires to leave the question of the church untouched. Con- 
 gress will meet shortly. It will decide upon questions of tithes and 
 allowances to ecclesiastics. 
 
 Bacoor, August 13, 1898.— Jjett&v of secretary of interior: A priest 
 has been elected head of the ecclesiastics in the province of Nueva 
 Ecija to protect their rights and interests. His election is approved. 
 
 Bacoor, August 16, 1898. — The military chief of the town of Alfonso, 
 Cavite, having presented a petition for the annexation of a certain 
 tract of land known as Kaylaway, of the jurisdiction of Nasugbu, 
 Batangas, the secretary of the interior, after a careful stud}^ of the sub- 
 ject, gives his opinion against said annexation. 
 
 Bacoor, Atigust 16, 1898. — Cock fighting, card playing, and other 
 games will not be allowed to young boys and lads, who must expend 
 their moment of leisure in corporal exercises, like racing, swimming, 
 drilling, boxing, etc., for the development of their body and strength. 
 
 Bacoor, August 22, 1898. — Ordering that preparation be made for 
 the transfer of the headquarters of the government to the town of 
 Malolos, Bulacan. 
 
 Bacoor, August 22, 1898. — In answer to questions propounded by 
 the local presidente of Baliwag, Bulacan, the secretary of the interior 
 says that a fee of 50 cents can be charged to the parties concerned for 
 each of the three public announcements of their marriage, and another 
 of 1 peso and 50 cents for the recording of the marriage act. Civil 
 marriage is alwa5^s compulsory according to the views of our laws; 
 canonical marriage can be celebrated if desired by parties. The fees 
 to be collected will be in accordance with the regulations of Archbishop 
 Santa Justa y Rufina. 
 
 Bacoor, August 22, 1898. — Informs the president of Malibay that 
 the persons wishing to be married by the church may appear before 
 the parish priest and ask him to perform the ceremony. 
 
 Bacoor, August 22, 1898. — According to regulations, fees to be 
 charged for recording the birth or death of persons will be 20 cents. 
 Church fees will be regulated by rules promulgated by Archbishop 
 Santa Justa y Rufina. 
 
 Bacoor, August 25, 1898. — Letter of secretary of interior to gov- 
 ernors of provinces: As the rumor which is spread about that the 
 North Americans are going to take advantage of us injures our cause. 
 
39 
 
 as our friendl}'- relations with them could not be more satisfactory, 
 local presidentes are to see to it that such reports are stopped. 
 
 Bacoor, August "26^ 1898. — Decree of president: Local presidentes 
 to forward at once through provincial commanders the funds they 
 have collected for the government. 
 
 Bacooi\ Atigust 26, 1898. — Order of secretary of the interior: Per- 
 mission given to open, a drug store in Indan, Cavite Province. 
 
 Bacoor, August 26, 1898. — Letter of secretary of interior stating 
 that president has directed the secretary of the treasury to issue a cir- 
 cular concerning the value of copper coins. 
 
 Bacoo'V, August 26, 1898. — Decree of president approves provision- 
 ally organization of two barrios in Tayabas province into pueblos. 
 
 Bacoor, August 26, 1898. — Decree of president, repealing the one of 
 August 26, 1898, which assigned the value of 2 and 4 cuartos to coins 
 of 1 centimo and 2 centimos. 
 
 Bacoor, August 27, 1898. — Secretary of the interior, Leandro Ibarra, 
 approves the petition of the inhabitants of Kalumpang, a barrio of 
 Similoan, La Laguna, for their separation from the latter and their 
 being recognized to establish their own town government and elect 
 their officials. 
 
 Bacoor, August 29, 1898. — Letter of secretary of interior to govern- 
 ors of provinces: The elementary schools which have been abandoned 
 are to be immediately reestablished, the instructors during the late 
 Spanish regime to be preferred; the regulations for same in force under 
 the Spanish Government to be continued for the time being. The town 
 councils will watch over and inspect the schools. 
 
 Bacoor, September 1, 1898. — Letter of secretary of interior to gov- 
 ernors of provinces: Civil authorities to use the utmost care to avoid 
 conflicts with the clergy (native clergy — T.). Decree of July 26 to be 
 rigidly complied with. 
 
 Bacoor, September 2, 1898.- — Decree of president: The government 
 in answer to the representations made by the commissioner for the 
 establishment of popular government in Tayabas Province orders that 
 Lucena be the capital of that province henceforth, in place of Tayabas. 
 
 Bacoor, September 2, 1898. — Decree of president: Appoints a gov- 
 ernor of Taj^abas Province, to hold office until elections for said post 
 have been held. 
 
 Bacoor, September 3, 1898. — Decree of president: In reply to request 
 of officer commanding in Pampanga Province the following is decreed. 
 All property, real and personal, movable and immovable, including 
 money and jewels -taken from the enemy as booty of war, will be 
 administered by the military authorities, and not by the local presi- 
 dentes of the towns. They will turn them over to the military offi- 
 cials, forwarding an inventory to the secretary. Towns will have to 
 supply food for troops in transit through them or quartered in them, 
 charging the amount against the provincial military administration or 
 the provincial treasury. Half fares will be paid for transportation of 
 soldiers by railroad. • An estimate of cost of establishing arsenal work- 
 shops to be made. 
 
 Malolos, Septemher 9, 1898. — The director of the interior urges the 
 secretary of the treasur}" to take steps to procure that subsidiary cop- 
 per currency has the same value everywhere. 
 _ Malolos,^ Septemher 12, 1898. — Letter of the secretary of the inte- 
 rior, ordering that nominations be submitted to the provincial govern- 
 
40 
 
 ments of medical men to serve as civil medical officers of the prov- 
 inces. Their orders covering sanitary matters will be obej^ed, 
 
 Malolos^ September 13^ 1898, — Decree of president: Forbids dead 
 bodies being carried uncoffined or in open coffins. 
 
 Malolos, September llf,^ i6'P6'.— Decree of president: Assigns quarters 
 for the use of the offices of the secretaries of war, interior, and 
 treasury. 
 
 Malolos^ September 17, 1898. — Decree of president: Provides methods 
 by which young persons who desire to marry and whose parents refuse 
 their consent can do so. 
 
 Malolos, September 19^ 1898. — Decree of president: In accordance 
 with request of the people there, changes the name of a town in Tay- 
 abas Province to Aguinaldo. 
 
 Malolos, September 33, 1898. — Letter of secretary of interior to 
 presidents (governors) of provinces: Orders that the men who are 
 going about collecting contributions of war without authorization are 
 to be arrested and punished. 
 
 Malolos, September 24, 1898. — Letter of secretary of interior, giving 
 instructions for the movement of the market in that town, prescribing 
 what is to be done by the contractor to see that it is kept in a sanitary 
 condition. 
 
 Malolos, October 7,1898. — Letter of secretary of interior to the 
 provincial governor of Batangas, stating that the local presidentes can 
 collect the same fees as notaries when they act in their place. 
 
 Malolos, September ^4, 1898. — Decree of president appointing the 
 governor of Zambales to approve the result of elections held in that 
 province and to receive the oaths of functionaries there to the new 
 government. 
 
 Malolos, September 2^, 1898. — Decree of president: The local presi- 
 dentes are to act provisionally as notaries, drawing up and certifying 
 to contracts and other acts; the commissioners of justice (delegados) 
 will be present as witnesses. Public documents will be authenticated 
 by the local presidentes. Provides for the execution of the Spanish 
 law of 1889 upon legal documents by the local presidentes and com- 
 missioners of justice. Spanish stamped paper surcharged will be 
 employed provisionally for documents for which stamped paper is 
 prescribed. 
 
 Malolos, September 28, 1898. — Decree of president: In order to meet 
 the necessities of government, the president increases the number of 
 secretaries to six. The members of his counsel will be the secretaries 
 of foreign affairs, war, interior, fomento, justice, treasury. The 
 decree continues by appointing bureaus under the secretaryships, and 
 prescribes the duties which will be assigned to them. 
 
 Malolos, October 1, 1898. — Letter of secretar}^ of Interior to gov- 
 ernors of provinces: Orders that lists of the police in ever}^ town 
 are to be forwarded to him, so that the secretary of war may provide 
 arms for them. 
 
 Malolos, Octobers, 1898. — Decree of president: Tax on commissions 
 to be $10 for that of a head of a province, $9 for presidentes of capitals 
 of provinces, |8 for members of provincial councils, etc. 
 
 Malolos, October 4, 1898. — Decree of president: Henceforth the 
 office of the secretar}^ of foreign affairs will be composed of three 
 bureaus — diplomacy, marine, and commerce. 
 
41 
 
 Malolos, October 6, 1898. — Decree of president: As the decree of 
 June 18, 1898, did not provide for a means of filling the vacancies 
 which occur among civil officials, this decree prescribes methods to be 
 followed in such cases. 
 
 Malolos., October 19., 1898. — Decree of president: So far the soldiers 
 of the army, have suffered more than they would in campaign. They 
 have been badly lodged and worse fed. Directions to be sent to the 
 heads of towns to see that soldiers quartered there are to be well 
 lodged and well fed. 
 
 Malolos., October W., 1898. — Letter of secretary of interior: The 
 president has authorized the selection of a " Capitan de Sangleys " 
 (head of the Chinese half-breeds) for certain towns in Manila Province. 
 His duties will for the present be confined to collecting taxes from his 
 people. The other attributes of his position will for the time be in 
 abeyance. 
 
 Malolos, October W, 1898. — Decree of president: Parish priests for- 
 bidden to sell wax candles. Priests nominated by the Archbishop of 
 Manila will not be recognized unless approved hj this government. 
 
 Malolos, October 26, 1898. — Decree of president : The church-building 
 funds are to be strictly applied to the purposes for which they were 
 intended. The secretary of the interior will provide for this. 
 
 Malolos, October 26, 1898. — Proclamation of president: States that 
 his government has no desire to exercise authority within the limits 
 of Manila occupied by the Americans. Persons who make arrests, 
 search houses, and commit acts such as he permits only within his own 
 jurisdiction will be declared outlaws, and brought before the courts- 
 martial appointed by the revolutionary government. 
 
 Malolos, October 10, 1898. — Decree of president: Grants the request 
 of people of certain barrios of the pueblo of Nagcarlan, Laguna Prov- 
 ince, that thej^ be declared separate pueblo. Appoints the provincial 
 governor to carry out the provisions of this decree. 
 
 Malolos, November 2, 1898. — Decree of president: Declares all rules 
 and regulations established by the Spanish Government upon hygiene 
 and sanitar^^ matters to be provisionally^ in force. 
 
 Malolos, November 3, 1898. — President Aguinaldo applies the pro- 
 visions of the decree of June 11 to the question propounded by Mr. 
 Paciano Mercado Rizal, of Calamba, Laguna, as to the title of prop- 
 erty in that town. 
 
 Bacoor, August 22, 1898. — Decree of president: In view of the 
 exceptional conditions in Manila he appoints a committee and sub- 
 committee, charged with propaganda there; these committees and 
 subcommittees to collect the taxes established there by the govern- 
 ment and to carry out the other duties prescribed for them. Mem- 
 bers of these committees must be upright Filipinos, devoted to the 
 independence of the Philippines. 
 
 Bacoor, August 29, 1898. — Decree of president: He appoints the 
 members of the directing committee of the committee in Manila; 
 decrees of August 29 and September 2 on same matter. 
 
 (Note. — These series of original entries is preserved. It is probable 
 that these decrees were issued in November and dated back. — T.) 
 
 Malolos, November 5, 1898. — Decree of president: Puts in effect the 
 Spanish law of 1891 upon medical men attached to the provincial 
 governments. Assigns stations to these of the various classes. Pre- 
 
42 
 
 scribes documents to be submitted by applicants for these positions. 
 All of the provinces of Luzon will have these medical officials and 
 some of the other islands. 
 
 Malolos^ Nonemher 6, 1898. — Proclamation of the president: Pre- 
 scribes measures to be taken providing against further escapes of 
 prisoners of war. 
 
 Malolos., Noveiiiher 7, 1898. — Decree of president: Prescribes that 1 
 per cent of value of real property be charged for entering descriptions 
 of estates in the registry of property. 
 
 Malolos., Noveiiiber 11., 1898. — Decree of president: Giving his deci- 
 sion against the petition of the inhabitants of Paete^ Laguna, who 
 want the town to be called, "Eizal." 
 
 Malolos., Nove')nber i^, 1898. — Decree of president: Provides for 
 assistants to the heads of barrios and pueblos. 
 
 Malolos., NovemheT 16^ 1898. — Secretary of the interior to the presi- 
 dent of the revolutionar}^ congress: Requests him to report weekly 
 the names of members who have been present at the sessions, and the 
 excuses given by those who have been absent. 
 
 Malolos., November 16., 1898. — Decree of president: Calling upon 
 presidentes of the towns of the province of Pampanga to use all their 
 efforts to see that the national loan is subscribed for. 
 
 Malolos., November 16., 1898. — Letter of secretary of interior: Call- 
 ing on the governors (heads) of provinces to check abuses which are 
 being committed by certain officials. 
 
 Malolos, Novemher ^-5, 1898. — Letter of instruction of the secretary 
 of the interior to the governors of provinces'. In order to provide for 
 the local presidentes and other officials carrying out the laws and regu- 
 lations prescribing their duties, the heads of provinces, or persons 
 delegated by them, will inspect the accounts of the towns and their 
 records. If any deficit or embezzlement is detected the official will be 
 suspended and a new election held. Reports will be made of such 
 cases, so that the offenders may be brought to trial. In this tour of 
 inspection efforts must be made to induce the people to live in har- 
 mony. Reports to be made whether the towns are well administered. 
 
 Malolos, Novevnber ^5, 1898.—DQCYe& of president, providing for 
 the creation of a bureau of census and statistics in the office of the 
 secretary of the interior. 
 
 Malolos, Deceiiiber 1, 1898. — Secretary of interior appoints a com- 
 missioner to interrogate the friars, prisoners in Tarlac Province, and 
 find out from them who broke into the parish house the day the prov- 
 ince surrendered and what was carried off from it. 
 
 Malolos, December 6, 1898. — Secretary of interior informs the gov- 
 ernors of the provinces that from that date all public documents and 
 petitions must be on stamped paper of the value of 25 centimos a sheet. 
 
 Malolos, December 9, 1898. — Secretary of interior informs the gov- 
 ernors of Tarlac, Pangasinan, Union, Ilocos (Norte and Sur), Padre 
 Burgos (Benguet), and Nueva Viscaya that people must not be dis- 
 turbed in the exercise of their religion. 
 
 Malolos, December 12, 1898.— Decree of president: Appoints a law- 
 yer to carry out certain investigations of offenses committed in Tarlac. 
 
 Malolos.'^Deccmber 23, 1898. — Decree of president: He is about to 
 go to Cavite Viejo for a few davs and authorizes the secretary of the 
 interior to act upon routine njatters of the latter's office without con- 
 sulting him. Important matters will be held until his return. 
 
43 
 
 Malolos^ Decertiber ^5, 1898.- — Secretary of interior: Orders that the 
 method of inspection of cattle before butchering employed under the 
 Spanish Government be continued in force. Same fees to be collected, 
 
 Malolos, December 32, i^P^,— Secretary of interior: In order to 
 avoid the future commission of crimes in Zambales by people proceed- 
 ing from other provinces, the governors of Pangasinan, Tarlac, 
 Bataan, and Pampanga provinces are forbidden to let people enter 
 Zambales without having passes issued hj the heads of their towns 
 stating who the bearer is and where he is going. 
 
 3Ialolos, December '29, 1898. — Secretary of interior appoints a com- 
 missioner to receive oaths of functionaries in Abra Province. 
 
 Malolos, January 2, 1899. — Decree of president: Authorizes the 
 organization of a force of police in Nueva Ecija Province. 
 
 Malolos, December 23, 1898.—Decvee of president: Appoints a Chris- 
 tian Chinaman in Tayabas Province to govern the Chinese there in the 
 name of the revolutionary government. 
 
 MaJolos, January J/., 1899. — Secretary of interior: Orders Malolos 
 to be cleaned and preparations made for reception of a large number 
 of people. 
 
 Malolos, January 5, 1899. — Decree of president: Suppresses the 
 obligatory fifteen days of labor for the public service. In future all 
 labor required for public purposes will be paid for. In case the 
 country calls for the labor of her children, all will be called on to 
 render it alike. 
 
 Malolos, January 7, 1899. — Secretary of interior: A bureau of cen- 
 sus and statistics having been established, all governors of provinces 
 are called upon to forward lists of people and animals in the towns 
 under their jurisdiction. 
 
 Malolos, January 13, 1899. — Decree of president: Appoints a com- 
 missioner to establish committees in Tarlac Pro vmce to investigate the 
 reforms needed for the progress of the country^. 
 
 Malolos, January 16, 1899. — Decree of president: Appoints com- 
 missioner to hold elections in the island of Bohol, organizing there 
 the government prescrbed in the decree of June 18, 1898, one of the 
 commissioners to act temporaril}" as governor of the province. 
 
 Malolos, Jamiary21, 1899.- — Proclamation of Aguinaldo: Announces 
 that on January 23, 1899, the president will take the oath of office. 
 
 Malolos, January 2, 1899.— I)ecree of president accepting the resig- 
 nation of his cabinet on account of the reform in the constitution of 
 his government. A. Mabini has formed a new cabinet, the members 
 of which have been appointed by the president. 
 
 (Note. — The constitution of the Philippine republic went into effect 
 January 23, 1899.) 
 
 ^ Malolos, January 23, 1899. — Decree of president: Prescribes rela- 
 tions with foreigners. The tax provided for in the decree of Novem- 
 ber 30 will no longer be collected. As long as the independence of 
 the Philippines is not officially recognized, all foreigners who desire 
 to carry on any trade or profession in the territory of the republic 
 will make a formal application to the secretary of fomento for per- 
 mission to do so. This application will be accompanied by certificates 
 from their consuls as to the applicant's nationality and occupation. 
 Foreigners living remote from the capital will make the application 
 to the head of the province in which they live. Foreigners provided 
 with licenses are allowed to pass freely in the domain of the republic. 
 
44 
 
 Malolos, January 23, 1899. — Decree of president: In order to cele- 
 brate the proclamation of the republic, all Spanish prisoners who do 
 not belong to the regular army and all those who are suffering from 
 illness of long duration will be liberated. The real property belong- 
 ing to these Spaniards, as well as all property belonging to members 
 of the Spanish regular army, will be kept until a convention in regard 
 to this matter is agreed upon. All regular Spanish clergy, even 
 . those who are ecclesiastical dignitaries, and also the persons who, 
 I although they are not in holy orders, are yet connected permanently 
 with said clergy, will be expelled from the Philippine territory. 
 ,The government will^ppoint a permanent commission to investigate 
 questions arising concerning the matter and to see that the exemp- 
 tions established in the rules of warfare among the most civilized 
 people are rigorously complied with. The papers giving the records 
 of the embargoes carried out upon the property of Spaniards, who 
 have not ])een prisoners of war, and Filipinos, will be submitted to 
 this commission, who will decide whether these embargoes will stand. 
 
 (Note. — This decree was not carried out. — T.) 
 
 Malolos, January ^5, 1899. — A. Mabini, president of the cabinet, 
 appoints Wednesday and Saturday of each week as the days for holding 
 sessions of the cabinet. 
 
 Malolos, January ^5, 1899. — Decree of president: Governor of 
 Pangasinan Province is appointed to receive the oaths of the civil 
 functionaries among the Igarrotes there. 
 
 Malolos.) January '25, 1899. — Decree of president: Appoints commis- 
 sioner to establish in Samar the government provided for by the decree 
 of June 18, 1898. 
 
 Malolos, January 28, 1899. — Secretary of interior appoints a com- 
 missioner to investigate the outrages committed on the head of 
 Tambobo (Manila) by a captain of the Philippine arm3^ 
 
 Malolos, January 28, 1899. — Secretary of interior: Orders towns to 
 be cleaned, and measures of police to be taken; schools to be well kept 
 up. Desires to show strangers in the country that the Filipinos know 
 what is customary among civilized people. 
 
 Malolos, January 26, 1899.- — Secretary of interior to governors of 
 provinces: Orders that no payment of pensions to the families of men 
 killed in campaign will be made without previous authorization b}" 
 him. 
 
 Malolos, January 26, 1899. — Decree of the president: In view of 
 the possibility of a war with the Americans, all fields will be planted 
 so as to afford food for the people, great care to be taken to avoid 
 having domestic animals injure the newly sown fields. Inspections to 
 be made by heads of barrios to see that order is carried out. 
 
 Malolos, January 20, 1899. — Decree of the president: All military 
 and civil officials and detachments of troops whose headquarters are 
 more than 2 kilometers from a telegraph station will arrange for 
 orderlies, whose sole duties will be to deliver telegrams to those offi- 
 cials. Provides also for delivery of telegrams addressed to private 
 individuals; payment for latter to be made in telegraph stamps. 
 
 Malolos, February 11, 1899. — Decree of president: Appoints M. 
 Trias secretary of treasur}^, civil and military commander in Cavite 
 Province. 
 
 Malolos, February 13, 1899. — Decree of president: War having 
 broken out with the Americans, provision is made for cooperation of 
 
45 
 
 the people in the defense of the Philippines. The local juntas or 
 municipal councils will serve as juntas of defense; these will appoint 
 juntas of aid, whose duty will be to administer the money and mate- 
 rial given bj" the people for the war; the junta of aid, with the assist- 
 ance of the compan}^ of militia, which will be put by the local presi- 
 dente at their disposal, will provide for lodging- and feeding soldiers 
 and guerillas who pass through the towns; they will tend the sick 
 and wounded; they will provide for the maintenance of those detailed 
 in the militia; they will provide all the supplies and assistance asked 
 from the local presidente b}^ the military administrator for regular 
 soldiers and guerillas. The local presidentes will establish guards in 
 the works of defense, will see that the people cultivate their fields, 
 providing against a scarcity of food, and that those products are sold 
 at a fair price. The local presidentes may grant licenses to bear fire- 
 arms. Those who have arms under such license must fight for the 
 defense of their towns or turn over their arms for this purpose when 
 the necessity arises. The local presidentes will have the assimilated 
 rank of commanders of guerillas, as prescribed in the general order 
 of February T. 
 
 j}[alolos, February 7, 1899. — General order of the president: Offi- 
 cers commanding zones and provinces are to encourage the troops who 
 are cast down by the small advantages gained by the enemy. The old 
 levolutionary leaders are called on; troops completely demoralized 
 are to be disarmed. Those to whom arms are given must take oath 
 not to use them for making assaults and other purposes prohibited by 
 military honor. The leaders of bands will recognize no other leader 
 than the commander of their zone or province, and will receive the 
 necessary orders from him. They will act in conjunction with the 
 regular forces, providing means of communication, unceasingly attack- 
 ing and forming ambushes against the enemy. The military com- 
 manders of zones and provinces will report the bands which have been 
 organized to the secretary of war, making complete returns, so that 
 commissions may be sent to their commanders. The commanders of 
 zones and of provinces will provide for the manufacture and reloading 
 of cartridges. 
 
 Malolos., February 17, 1899. — Order of the secretary of the interior 
 to governors of provinces: The juntas of defense will arrange for the 
 immediate construction of trenches covering the roads over which the 
 enemy may pass. In their construction the local juntas may employ 
 the territorial militia organized according to the circular order of the 
 secretary of the interior dated February 8, 1899. (Probably refers 
 to preceding order.) This body will also supply guards for the 
 trenches. Accounts are to be kept of the collections made by the 
 juntas of aid; receipts will be given for amounts in specie received as 
 a voluntary contribution from the people. These can be exchanged 
 for bonds of the national loan. The juntas of aid will render accounts 
 to the commissioners appointed by the government. In certain cases 
 the juntas of aid will call for assistance upon the ladies of the Red 
 Cross Association. Men not needed for the service will be kept at 
 work in the fields. The moment any or all of the neighboring towns 
 are invaded by the enemy the local presidente will put all men under 
 arms who can be so used; half will be used for the defense of the men- 
 aced point and for support, the other half, under command of some 
 thoroughly trustworthy person of the town, will act as reserve an.d 
 
46 
 
 place the property of the town, the old men, women, and children in 
 a safe place. If there is a detachment of the regular army, or a band 
 of guerillas in the town, the local presidente will make his dispositions 
 in accordance with the commander of such force. Earnest efforts to 
 be used to suppress bands of robbers. If persuasion will not serve, 
 force must be used, 
 
 Malolos^ February 28^ 1899. — Secretary of the interior: Orders 
 reports to be made by the governors of provinces, showing number of 
 public buildings in the pueblos and the condition of same; condition 
 of roads and bridges, what repairs are needed. In short, a general 
 report upon the condition of the province. 
 
 Malolos^ Fehruary ^5, 1899. — Secretary of the interior: Order to 
 governors of provinces forbidding use of corporal punishment. 
 
 Malolos, March 1, 1899. — Decree of the president: Repeats the order 
 of the president issued February 4, 1899. All local presidentes are to 
 place themselves at the orders of the military commanders of their 
 province. He will not control them in their civil functions, but he 
 will use their aid in the defense and preservation of the province. 
 Military commanders will give receipts for all articles delivered to 
 them. Provides for punishing local presidentes- who do not obey. The 
 provincial presidents (or governors) will, in case of invasion, use their 
 efforts to assist the plans of the military commanders. When a prov- 
 ince is invaded, the military commander can use the force of national 
 militia and police of the towns, and the local presidentes,'as chief com- 
 manders of those forces. will execute his orders. When the commanders 
 need men for the regular force (army) at their orders, they will apply 
 for them to the provincial presidents, who will immediately provide 
 them, seeing that every town contributes its share in proportion to its 
 population. Selection of recruits may be made by lot or by selection 
 of the popular junta. Provides for punishment of those who fail to 
 obey. 
 
 Malolos.. March 7, 1899. — Secretary of interior: In reply to a 
 request of the secretary of war calls on heads of provinces to call 
 upon all ex-soldiers of the Spanish army to join the insurgent forces 
 (refers to discharged native soldiers). 
 
 Malolos^ February 23, 1899. — Decree of president: Certain barrios 
 of the pueblo of Pila, Laguna Province, have applied to be combined 
 as a new town. The local junta of Pila has recommended it, and the 
 provincial government has approved. The new town is accordingly 
 announced. 
 
 Malolos, March 6, 1899. — Decree of president: Constitutes in the 
 same manner a new pueblo in Bulacan Province. 
 
 Malolos, March 16, 1899. — Secretary of the interior: Appoints a 
 commissioner to inspect the conditions in northern Luzon. He is 
 also given power to bring offenders to trial. Military and civil com- 
 manders to give him necessary aid and support. 
 
 Malolos, March 17, 1899. — Secretary of interior: Calls on governors 
 of provinces to report whether the territorial militia is organized, 
 and how man}^ companies; how many policemen in each town; in 
 what towns military detachments are stationed; names of towns on 
 coast; distance between towns according to road taken by men on 
 foot; waterways connecting towns; how many roads connecting prov- 
 ince with adjoining ones. Maps of every province and each town 
 therein to be submitted. 
 
47 
 
 Malolos^ March W, 1899. — Secretary of interior forwards copies of 
 " El Heraldo Filipino" containing the decree upon recruiting to the 
 heads of provinces. These copies will be distributed to the local 
 commanders of the province. The decree will be obeyed immediately. 
 Brief of it follows, 
 
 Malolos., February 21, 1899. — Decree of president: The wise aLtJ. 
 prudent Spanish regulations upon recruiting are too slow in operation, 
 hence, although they will be observed in times of peace, the govern- 
 ment has suspended their operation and proclaims the following 
 method to be employed in obtaining recruits for the army: As soon 
 as the nation is at war the local presidentes, without waiting for fur- 
 ther orders, will assemble all men between 18 and 19 and between 21 
 and 35 to draw lots for the number of conscripts needed. The presi- 
 dentes of towns will submit a report according to the form herewith, 
 showing the number of men available of these ages on January 1 
 each year. Those who are unfit to serve will be given an opportunity 
 to state their case, and on May 15 each year the definite report will be 
 forwarded to the provincial government. A copy will be filed in the 
 town. Provides in what order classes of inhabitants will be drawn 
 upon for recruits, unmarried men, married men without children, etc. 
 When the drawing has taken place the conscripts will, if needed, be 
 sent to the rendezvous of recruits; if not, they will remain in their 
 pueblos, but must not leave them. Provides for exemption from 
 service by payment. The women who are without support by the 
 absence of men of the family in the ranks will be supported by the 
 town. As the country is now at war, the conscription herein pre- 
 scribed will be carried out as soon as these instructions are received. 
 In order that all provinces shall contribute equally, the governors of 
 provinces will report immediately to the secretary of war the number 
 of men in their province subject to conscription. The secretary will 
 designate the quota for each province. These methods will not be 
 employed among non-Christian tribes. Their enlistment will be vol- 
 untary. In case there is not time to carry out these orders, there being 
 urgent necessity to replace losses of men, the members of the local 
 government will vote on the names of the men of the town of the 
 proper ages, and those receiving the majority of votes will be sent as 
 soldiers to the army. 
 
 Malolos^ March W., 1899. — Secretary of interior: Calls on governors 
 of provinces to report names on hand in the juntas of aid. 
 
 Malolos., March '21., 1899. — Secretary of interior: Appoints a dele- 
 gate to hold elections in Tarlac Province. 
 
 Malolos., March 21., 1899. — Secretary of interior: Orders governors 
 of provinces to, as far as possible, train the men of their provinces so 
 that they will be ready for service when they join the ranks, and to 
 carry out their duty as territorial militia. 
 
 Malolos., March 21., 1899. — Decree of president: The governor of 
 Ilocos Sur has consulted the government upon how to cover the 
 deficiencies caused by the decree of January 5, 1899, abolishing com- 
 pulsory labor. Will be covered by work of men who do not paj^ their 
 taxes, or who are sentenced to hard labor. If necessary, call on the 
 patriotism of the people, urging them to work for the public good. 
 
 Malolos, March 21, 1899. — Secretary of interior: Directs appoint- 
 ment of wardens for the public prisons provided for in the budget. To 
 
48 
 
 governors of provinces of Manila, Union, Laguna, Ambos Camarines, 
 Batangas, Bataan, Morong, Pampanga, Tayabas, Ilocos Norte, lloeos 
 Sur, Zambales, Albay, Mindoro, Sorsogon, Cavite, Tarlac, Neuva 
 Ecija, Romblon, Cagayan, Abra, Isabela, Principe. 
 
 MaloloH^ March ^Jf., 1899. ^Secretary of interior to governors of 
 provinces: Forbids gambling. 
 
 Malolofi, March ^4-, 1899. — Decree of president: Appoints a commis- 
 sioner to establish the revolutionary government in Paragua Island. 
 
 San Isidro., Ajyril 17, 1899. — Secretary of interior: The president 
 of the cabinet directs him to inform governors of provinces that all 
 persons who have paid the contribution of war (" certificates of citi- 
 zenship "), will be respected in their persons and property, and will not 
 be called upon for any public service without being paid therefor. 
 They will not be required to obtain passes to go from one town to 
 another. Those who have not taken out these papers will be employed 
 in the civil and military public works. Provides penalties for infrac- 
 tion of this law. 
 
 San Isidro., April 22., 1899. — Secretary of interior: Appoints a com- 
 missioner to inspect conditions of Nueva Ecija, his traveling expenses 
 to be met hj local funds. 
 
 San hidro., April 27, 1899. — Decree of president: Appoints Tomas 
 Mascardo civil and military governor of a certain district in Pampanga. 
 
 San Isidro, April 28, 1899. — Decree of president: The federal 
 council of the Visayas has been broken up by the majority of its 
 members remaining in Iloilo, occupied by the American forces, and as 
 it never had a representative character, never having had its members 
 elected bj^ the different islands which form the Visayas, the president 
 of the republic, in accord with his cabinet, proclaims that the federal 
 council of the Visayas is abolished as the government for Panay or 
 the Visayas. In its place is established the provincial council of 
 Iloilo, and Gen. Martin F. Delgado is appointed civil and military 
 governor of that province. As military commander he will propose 
 a second in command, and as a civil governor he will propose a secre- 
 tary of the government. The latter is to be chosen from the people 
 of the province. These men are authorized to carry out the functions 
 of their offices provisionally until approved b\^ the government. The 
 secretar}^ will be in charge of the branches of justice, police, and treas- 
 ury, and will assist the governor. The second in command will assist 
 the governor in the operations of war; in the absence of the governor 
 he will replace him. The members of the council will be elected by a 
 general junta of the most important persons of the province. Certified 
 copies of the act of election will be sent to this government. Gen. 
 Ananias Diocno is appointed military and civil governor of Capiz 
 province. Gen. V. Lucban is appointed civil and military governor 
 of the island of Samar. This decree will remain in force in the Visayas 
 and elsewhere until the recognition of the independence of the archi- 
 pelago. The general laws prevailing will obtain except where set 
 aside by this decree. 
 
 San Isidro, Aj^ril 29, 1899. — Decree of president: Appoints a com- 
 missioner to report upon complaints brought against civil officials in 
 Nueva Vizcaya. If these are well founded he will hold new elections 
 and bring the culprits to trial. 
 
 Cabanatuan, June 9, 1899. — Secretary of interior: Calls on gov- 
 ernors of provinces to urge the presidentes of towns to induce the 
 
49 
 
 people to give horses and wagons for use of the troops. Those who 
 do so will be given receipts and will be exempt from carrying baggage 
 for and doing other personal service for the arm}^ 
 
 Cabanatuan, June 8, 1899. — Secretar}' of interior to governors of 
 provinces: The provisions of the constitution in regard to marriage will 
 be exactly followed. 
 
 Cahanati'ian., June 5, 1899. — Secretary of interior informs gov- 
 ernors of provinces that the amounts to be paid for religious rites pre- 
 scribed in the decree of Archbishop Santa Justa y Rutina will be col- 
 lected. No distinction to be made, however, between mestizoes and 
 Filipinos. 
 
 Tarlac, June ^^, 1899. — Decree of president: States that in order to 
 avoid parish funds in future being delivered to Archbishop Nozaleda 
 (archbishop of Manila) by parish priests, as has been done, and as this 
 is a highl}^ unpatriotic act, Father Gregorio Aglipay is appointed a 
 commissioner of the government to make a careful inspection of the 
 parish funds of every town in Luzon. He will urge that they be 
 invested in bonds of the national loan to avoid loss. He will draw up 
 charges against those who oppose this. Civil and militar}^ officials 
 will aid in every wa}''. 
 
 Tarlac, June '26^ 1899. — Secretarj^ of interior has received confi- 
 dential reports of the abuses committed by. certain local presidentes 
 in Pangasinan Province. Appoints a commissioner to investigate and 
 bring charges against the guilty. 
 
 Tarlac^ June 28, 1899. — Decree of president: In answer to the 
 request of the governor of Pangasinan for a decision concerning the 
 conflict between the Spanish laws declared in force by the constitution 
 and the decree publishing the government estimates of receipts and 
 expenses, the following decree upon cost of civil and canonical mar- 
 riage is published: A marriage hy a priest is to cost 12 reales (about 
 72 cents, gold), whereas a civil marriage will cost 3 pesos ($1.50, gold) 
 for registering same. 
 
 Tarlac.^ July 3. 1899. — Decree of president : Pablo Ocampo is appointed 
 the representative of this republic in Manila. He can appoint delegates 
 if he considers it for the advantage of the republic, and will there carr}^ 
 out the instructions which will be given him. Before action upon 
 matters of great importance he must obtain the previous sanction of- 
 this government. 
 
 Tarlac, July .^, 1899. — Decree of president: Upon application of 
 certain barrios of Ba3''ambang, in Pangasinan Province, to be constituted 
 a separate town. An application approved \)y the governor of the prov- 
 ince, they are constituted a town as requested. 
 
 Tarlac, Jnly 7, 1899. — Decree of president: In order to duly celebrate 
 the first anniversary of the proclamation of independence of the Philip- 
 pines, a pardon is granted to all deserters from the army who within 
 forty days surrender themselves and their arms. Certain classes of 
 prisoners are also pardoned. 
 
 Tarlac, August 10, 1899. — Secretary of the interior: In order that 
 parish funds and cash belonging to churches be removed from danger 
 of loss by the hazards of war, they will all be invested in the national 
 loan. Addressed to the governors of Southern Luzon and the prov- 
 inces of Bataan, Zambales, Nueva Ecija, Pampanga, Bulacan, Morong, 
 Tayabas, Laguna, Infanta, Cavite, Batangas, Mindoro Island, Rom- 
 blon Island, Albay, Ambos Camarines, Sorsogon, Masbate Island, 
 
 6224—03 4 
 
50 
 
 Marinduque Island, Leyte Island, Samar Island, Bohol Island, Capiz, 
 Iloilo, Antique (these three provinces form the island of Panaj-), and 
 Cebu Island. 
 
 (Note. — This shows the extent of the jurisdiction exerted at that 
 time.) 
 
 Teniae^ August i, 1899. — Secretarj^ of interior to the governors of 
 Luzon: Directs them to forward to his office, so as to arrive by Sep- 
 tember 15, estimates of the receipts and expenditures of the towns in 
 their provinces. These will clearlj^ specify all the changes made in 
 estimates of receipts and expenditures which they consider necessary. 
 The greatest economy will be shown. This order is issued as the 
 period for drawing up the j^early estimates in the towns and provinces 
 has arrived, and the secretar}" of the interior desires to examine them 
 and make the proper remarks upon the said estimates. 
 
 Taiiac, August 18, 1899. — Secretary of the interior to the governors 
 of Luzon: Forwards model to be followed in drawing up lists of for- 
 eigners in the islands. Directions were published for the same in the 
 "Gaceta de Filipinas," but the form was received too late for publica- 
 tion. It is now furnished. 
 
 Tarlac, August 21, 1899. — Secretary of the interior: Directs the gov- 
 ernor of Nueva Ecija Province to have a presidente elected in San Jose 
 to take the place of the one who has died. 
 
 Tarlac, August 22, 1899.^SecretAiy of the interior to governors of 
 provinces: Calls their attention to the circular issued by the secretary 
 of the treasury published in the "Gaceta de Filipinas" on the 13th of 
 the present month. They are to use their utmost zeal in furnishing 
 the data required for drawing up the estimates to be used in those 
 of the nation for 1900. The number of police required in the towns 
 must be estimated for; estimates to be made for transportation of 
 recruits and money for the maintenance of prisoners, for the exter- 
 mination of locusts, for public receptions and festivities, for the con- 
 struction of public buildings and roads and for tools for same, for 
 expenses of travel of medical men employed to vaccinate, for medi- 
 cines for prisoners and the poor, for religious solemnities, and for rent 
 of public buildings. At the proper time statements of the resources of 
 the towns are to be rendered. Estimates in triplicate covering mat- 
 ters within the jurisdiction of the secretary of the interior will be fur- 
 nished him. This circular is in amplification of the one of the 1st of 
 the present month. 
 
 Tarlac, September 6, 1899. — Secretary of the interior calls on the 
 governors of provinces to urge the parish priests, -who are heralds of a 
 religion of peace and charity, to support the government in the cam- 
 paign it is waging against enemies of order. The secretary of war 
 also joins in urging that the pi'iests urge the people of evil life who 
 are distur})ing public tranquillity, perpetrating crimes of all kinds, 
 injuring commerce and agriculture, to return to a life of industry. 
 This is especially important now, that it behooves us to show to the 
 world our cultivation and probit3^ Copies of this to be sent to all 
 parish priests. 
 
 Tarlac, August 2Jf, 1899. — Decree of president. The secretary of 
 the interior forwards to governors of provinces the "Gaceta de Fili- 
 pinas" of September 15, 1899, containing the decree of the president 
 of the above date. It provides that couriers and postmasters are to 
 be assimilated in rank to the members of the regular army. 
 
51 
 
 Tarlao^ October ^, 1899. — Secretary of interior to governors of prov- 
 inces. Rules that the governors of provinces are the commanders of 
 the police of their provinces, and will make appointment to the same 
 on nominations of the presidentes of the pueblos to which they belong. 
 
 Tarlac, Septeinber 6, 1899. 
 
 H. 
 
 [Original filed No. 206-3 Philippine Insurgent Records.] 
 
 Emilio Aguinaldo y Fanw, president of the revolutionary government 
 of the Philippines and general-in-chief of the arm3^ 
 
 This government, recognizing the necessity of having an organ 
 which may announce to the civilized world and in particular to the 
 Filipino people, not only its orders, but also the good news of the 
 salvation and independence of the same, just as they believe and wish, 
 I hereby decree the following: 
 
 Article 1. A newspaper is established which shall be called "El 
 Heraldo de la Revolucion Filipina," which shall be the property of 
 the government. 
 
 Art. 2. The control and management of the paper shall be in the 
 hands of the official in charge of the press bureau of the diplomatic 
 office in the department of foreign relations, under the immediate 
 inspection of the secretary and director of that branch. 
 
 Art. 3. The provisions which are inserted in said paper shall be of 
 an official character. 
 
 Art. 4. All persons who wish to cooperate in the great undertaking 
 of instructing the people in political life and to consolidate the union 
 of all the Filipinos, whether they write either in the form of pam- 
 phlets or articles, may send in their work to said division in order that 
 the publication may be made. 
 
 Art. 5. The paper shall be edited in the two languages, Tagalog 
 and Spanish, so that all Filipinos may understand it. It shall be pub- 
 lished once or twice a week, as circumstances may require. 
 
 Art. 6. The government may collect as subscriptions a moderate 
 sum, which shall be used for the support of the press and the require- 
 ments of the revolution, if there should be any surplus. 
 
 Art. 7. Mr. Zacarias Fajardo is appointed to take charge of the 
 printing and to be chief of the force. He shall keep a list of the peo- 
 ple under his orders and shall distribute work in the proper manner. 
 
 Art. 8. While the abnormal conditions of the war continue any 
 publication is prohibited without permission from the government. 
 
 Given in Cavite, July 4, 1898. 
 
 Emilio Aguinaldo. 
 
52 
 
 [Niim. 1.— 17 de Mayo de 1899.] 
 GACETA DE FILIPINAS. 
 
 EEPUBLICA FILIPINA 
 
 Presidencia 
 
 REPUBLICA FILIPIXA 
 
 Presidencia 
 
 Don Emilio Aguinaldo y Famy, Presi- 
 dente de la Republica Filipina, Capi- 
 td-n General y en Jefe de su Ejercito. 
 
 Con esta fecha vengo en decretar lo sigu- 
 
 iente: 
 
 Articulo unicg. Se suprime el Heraldo 
 Filipino y el Indice Oficial que le ha 
 sustituido, creando en su lugar la G a get a 
 de Filipinas, para la publlcacion de las 
 disposiciones del Gobierno, requisito nec- 
 esario para que tengan caracter obligato- 
 rio, cuantas leyes y Decretos, etc. emanen 
 del niismo. 
 
 Comuniquese y publfquese para gen- 
 eral conocimiento. 
 
 Dado en Cabanatuan A quince de Mayo 
 de mil ochocientos noventa y nueve. — 
 Ei Presidente de la Republica, Emilio 
 Aguinaldo. — El Presidente del Consejo de 
 Gobierno, Pedro A. Paterno. 
 
 Ai. Honorable Sr. D. Pedro Alejandro 
 Paterno. 
 
 Aceptada la dimision del Consejo de 
 Secretarios que bajo la Presidencia del Sr. 
 D. Apolinario Mabini, venia desempe- 
 iiAndolos, he tenido por conveniente, en 
 uso de las facultades que me concede la 
 Constitucion del Estado, encargar a V. 
 la formacion del nuevo Gabinete de Go- 
 bierno. 
 
 Dios guarde A V. muchos anos. — San 
 Isidro 7 de Mayo de 1899.— El Presidente, 
 Emilio Aguinaldo. — Hay un sello que 
 dice: — " Republica Filipina. — Presiden- 
 cia. ' ' 
 
 Al Honorable Presidents del Consejo 
 DE Secretarios de Gobierno, D. Pedro 
 Alejandro Paterno. 
 
 Con esta fecha he tenido d bien aprobar 
 la relacion de Secretarios de Gobierno 
 que se ha servido remitirme y es la si- 
 guiente: 
 
 Secretario de Relaciones Exteriores, 
 D. Felipe Buencamino. 
 
 Secretario del Interior, D. Severino de 
 las Alas y Moxica. 
 
 Secretario de Guerra y Marina, D. Ma- 
 riano Trias. 
 
 D. Emilio Aguinaldo at Famy, Presi- 
 dente nang Republica Filipina, Capi- 
 tan (general at Pangulo ng caniyang 
 Hocbo. 
 
 Ngayon ay iniuutos co ang casunod: 
 
 Tanging articulo. Iniiialis ang "Her- 
 aldo Filipino ' ' at ang ' ' Indice Oficial ' ' 
 na napalit sa caniya, at ang ihahalili ay 
 "Gaceta de Filipinas" na paghahayagan 
 ng mga pasiya ng Gobierno, bagay na 
 cailangan upang maipilit ang alinmang 
 leyes at Decretos etc. na ilagda niya. 
 
 Ipabatid at ihdyag upang matanto ng 
 lahat. 
 
 Lagda sa Cabanatuan icalabinglima ng 
 Mayo ng sanglibo ualong daan siam na 
 puo't siam. — Ang Presidente ng Repub- 
 lica, Emilio Aguinaldo.— Ang Presidente 
 ng Consejo ng Gobierno, Pedro A. Paterno. 
 
 Sa Cagalanggalang na Guinoong D. 
 Pedro Alejandro Paterno. 
 
 Ng matangap ang jsamimitiw ng Con- 
 sejo nang Secretarios na sa ilalim ng Pre- 
 sidencia ni Guinoong D. Apolinario Ma- 
 bini, na guinaganap noon, minarapat 
 cong sa i^aggamit ng capangyarihang 
 caloob sa aquin ng Constitucion ng Esta- 
 do, ay ipagcatiuala sa Inyo ang pagba- 
 bangon ng bagong Gabinete ng Gobierno. 
 
 Ingatan cayo ng Dios ng mahabang 
 panahon. — San Isidro 7 ng Mayo ng 
 1899. — Ang Presidente, Emilio Aguinal- 
 do. — May isang tactac na ang sulit ay: 
 " Republica Filipina. — Presidencia." 
 
 Sa Cagalanggalang na Presidente ng 
 GoNSEio NG Secretarios ng Gobierno, 
 D. Pedro Alejandro Paterno. 
 
 Minagaling cong aprobahan ang rela- 
 cion nang Secretarios ng Gobierno na 
 minarapat ninyong ipadala sa aquin at 
 ito'y ang sumusunod: 
 
 Secretario ng Relaciones Exteriores, 
 D. Felipe Buencamino. 
 
 Secretario ng Interior, D. Severino de 
 las Alas y Moxica. 
 
 Secretario ng Guerra y Marina, D. Ma- 
 riano Trias. 
 
53 
 I. 
 
 [Pat>-es 76-78 of report of Maj.-Gen. E. S. Otis, U. S. Volunteers, on Military Operations and Civil 
 Affairs in the Philippine Islands.] 
 
 The government of the Philippines has considered it its duty to set 
 forth to the civilized powers the facts determining tlie rupture of its 
 amicable relations with the army of the United States of America, in 
 these islands, to the end that they may thereby reach the conviction 
 that I, for my part, have done everything possible to avoid it, although 
 at the cost of many rights uselessly sacrificed. 
 
 After the naval combat, which occurred on May 1, of last year, 
 between the Spanish squadron and that of America, the commander 
 of the latter consented to my return from Hongkong to this beloved 
 soil, and he distributed among the Filipinos some rifles found in the 
 arsenal at Cavite, doubtless with the intention of reestablishing the 
 revolution, somewhat quieted by the convention of Biac-na-Bato, in 
 order to have the Filipinos on his side. 
 
 The people, influenced by the declaration of war between the United 
 States and Spain, understood the necessity of fighting for their liberty, 
 feeling sure that Spain would be destroyed and rendered incapable of 
 leading them along the road to prosperity and progress. The Fili- 
 pinos hailed my advent with jo}^, and 1 had the honor of being pro- 
 claimed leader on account of the services which I had rendered in the 
 former revolution. 
 
 Then all the Filipinos without distinction of classes took arms, and 
 every province hastened to expel from its frontiers the Spanish forces. 
 This is the explanation of the fact that, after the lapse of so short a 
 period of time, my government rules the whole of Luzon, the Visa3"an 
 Islands, and a part of Mindanao. 
 
 Although the North Americans took no part in these military opera- 
 tions, which cost no little blood and gold, my government does not 
 disavow the fact that the destruction of the Spanish squadron and the 
 gift of some rifles from the arsenal to my people influenced the prog- 
 ress of our arms to some extent. It was also taken for granted that 
 the American forces would necessarily sj^mpathize with the revolution 
 which they had managed to encourage, and which had saved them 
 much blood and great hardships; and above all, we entertained abso- 
 lute confidence in the history and traditions of a people which fought 
 for its independence and for the abolition of slavery, which posed as 
 the champion liberator of oppressed peoples; we felt ourselves under 
 the safeguard of a free people. 
 
 The Americans seeing the friendly disposition of the Filipino 
 people, disembarked forces at the town of Paranaque and took up 
 positions all along the line occupied by my troops, as far as Maytu- 
 big, taking possession of many trenches constructed by my people, 
 by the emplo3"ment of astuteness, not unaccompanied by violence. 
 The}" forced a capitulation on the garrison of Manila, which, inasmuch 
 as it was invested by my troops, was compelled to surrender at the 
 first attack. In this I took a very active part, although I was not noti- 
 fied, my forces reaching as far as the suburbs of Malate, Ermita, Paco, 
 Sampaloc, and Tondo. 
 ' Notwithstanding these services, and although the Spaniards would 
 
54 
 
 not have surrendered but for the fact that my troops had closed every 
 avenue of escape to the towns of the interior, the American generals 
 not only ignored me entirely in the stipulations for capitulation, but 
 also requested that my forces should retire from the port of Cavite 
 and the suburbs of Manila, 
 
 I represented to the American generals the injustice done me, and 
 requested in f riendl}^ terms that they should at least expressly recog- 
 nize my cooperation, but they utterly declined to do so. ISeverthe- 
 less, being always desirous of showing friendliness and good feeling 
 toward those who call themselves liberators of the Philippine people, 
 I ordered my troops to evacuate the port of Cavite and the suburbs 
 of Ermita, Malate, Sampaloc, and Tondo, retaining onl}' a portion of 
 the suburb of Paco. 
 
 In spite of these concessions, not many daj^s passed before Admiral 
 Dewey, without any reason whatever, arrested our steam launches, 
 which had been plying in the bay of Manila with his express consent. 
 Almost at the same time I received a letter from General Otis, com- 
 mander of the Amei'ican arm}^ of occupation, demanding that I should 
 withdraw my forces bej^-ond the lines marked on a map which he also 
 sent me, and which showed within the lines of the town of Pandacan 
 and the hamlet of Singalong, which never have belonged to the munic- 
 ipal area of Manila and its suburbs. 
 
 In view of this unjustifiable attitude of both American leaders, I 
 summoned a council of m}^ generals, and asked the advice of my cabi- 
 net, and in conformity with the opinion of both bodies I named com- 
 missioners, who placed themselves in communication with these 
 Americans. Although Admiral Dewey received in an insolent manner 
 and with aggressive phrases my commissioners, whom he did not per- 
 mit to speak, I jdelded to the friendly suggestions of General Otis, 
 withdrawing my forces to the desired line for the purpose of avoiding 
 contact with his troops. This gave rise to many misunderstandings, 
 but I hoped that once the f*aris conference was at an end ray people 
 would obtain the independence promised them by the consul-general 
 in Singapore, Mr. Pratt, and that the friendship formerly assured and 
 proclaimed in manifestoes and speeches would be established by the 
 American generals who have reached these shores. 
 
 But it did not turn out thus. The said generals accepted my con- 
 cessions in favor of peace and friendship as indications of weakness. 
 Thus it is, that with rising ambition, they ordered forces to Iloilo on 
 December 26, with the purpose of acquiring for themselves the title 
 of conquerors of that portion of the Philippine Islands occupied by 
 my government. 
 
 Such procedures, so foreign to the dictates of culture and the usages 
 observed by civilized nations, gave me the right to act without observ- 
 ing the usual rules of intercourse. Nevertheless, in order to be cor- 
 rect to the end, 1 sent to General Otis commissioners charged to solicit 
 him to desist from his rash enterprise, but they were not listened to. 
 
 My government can not remain indifferent in view of such a violent 
 and aggressive seizure of a portion of its territor}'^ b}' a nation which 
 has arrogated to itself the title, "champion of oppressed nations.'' 
 Thus it is that my government is ready to open hostilities if the Ameri- 
 can troops attempt to take forcible possession of the Visayan Islands. 
 I denounce these acts before the world, in order that the conscience of 
 
55 
 
 mankind ma}^ pronounce its infallible verdict as to :who are the true 
 oppressors of nations and the tormentors of human kind. 
 
 Upon their heads be all the blood which may be shed. 
 
 Emilio Aguinaldo. 
 
 Malolos, January 5 ^ 1899 . 
 
 Note. — Upon January 8, 1899, this proclamation Avas reissued with the following 
 
 change in the last paragraph but one: " attempt to take forcible possession of 
 
 an}' part of the territory submitted to its jurisdiction," in place of, "attempt to take 
 forciljle possession of the Visayan Islands." 
 
 In the original translation, printed in General Otis's report, "ready" in the last 
 paragraph but one is translated "disposed," which is not right. 
 
 [Copied from page 95 of the report of Maj. Gen. E. S. Otis, U. S. Volunteers, onmilitary operations 
 and civil affairs in the Philippine Islands, 1899.] 
 
 GENERAL OEDER TO THE PHILIPPINE ARMY. 
 
 Nine o'clock p. m., this date, I received from Caloocan Station a 
 message communicated to me that the American forces, without prior 
 notification or any just motive, attacked our camp at San Juan del 
 Monte, and our forces garrisoning- the blockhouses around the out- 
 skirts of Manila, causing losses among our soldiers, who, in view of 
 this unexpected aggression and of the decided attack of the ag-gressors, 
 were obliged to defend themselves until the firing became general all 
 along the line. 
 
 No one can deplore more than 1 this rupture of hostilities. I have 
 a clear conscience that I have endeavored to avoid it at all costs, using 
 all my efforts to preserve friendship with the army of occupation, even 
 at the cost of not a few humiliations and many sacrificed rights. 
 
 But is is my unavoidable duty to maintain the integrity of the 
 national honor and that of the army so unjustly attacked by those who, 
 posing as our friends and liberators, attempted to dominate us in place 
 of the Spaniards, as is shown by the grievances enumerated in my 
 manifesto of January 8 last, such as the continued outrages and vio- 
 lent exactions committed against the people of Manila, the useless con- 
 ferences, and all my frustrated efforts in favor of peace and concord. 
 
 Summoned by this unexpected provocation, urged by the duties 
 imposed upon me by honor and patriotism and for the defense of the 
 nation intrusted to me, calling on God as a witness of my good faith 
 and the uprightness of my intentions, I order and command: 
 
 1. Peace and friendly relations between the Philippine forces and 
 the American forces of occupation are broken, and the -latter will be 
 treated as enemies, with the limits prescribed by the laws of war. 
 
 2. American soldiers who may be captured by the Philippine forces 
 will be treated as prisoners of war. 
 
 3. This proclamation shall be communicated to the accredited con- 
 suls of Manila and to congress, in order that it may accord the sus- 
 pension of the constitutional guaranties and the resulting declaration 
 of war. 
 
 Given at Malolos February 4, 1899. 
 
 Emilio Aguinaldo, 
 
 ' Genei'al in Chief. 
 
56 
 
 J- 
 
 From account books covering the period May 31, 1898, to September 2, 1899. 
 
 SOURCES OF REVENUE. 
 
 Taxes $400,986:40 
 
 Seizures 361, 668. 50 
 
 Stamps 113,795.24 
 
 Hacienda taxes _ 17, 179. 15 
 
 Opium contracts - " 16, 176. 76 
 
 Cash seizures .' 70, 276. 48 
 
 Provincial taxes 3, 914. 89 
 
 Deposits under leases 13, 855. 72 
 
 Donations 76,093.96 
 
 Bonds of national loan 388, 650. 00 
 
 Suspense accounts 65, 272. 17 
 
 Titles and poll taxes 136,194.46 
 
 Remittances 459,200.78 
 
 Loans -. 143, 77 1 . 08 
 
 General taxes, births, marriages, deaths, weights and measures, slaughter 
 
 of cattle, etc 61, 049. 21 
 
 Forest products 621. 45 
 
 Cargoes 10,443.01 
 
 Debts receivable 230, 256. 33 
 
 Repayments to treasury 17, 327. 89 
 
 2, 586, 733. 48 
 
 1 
 
 Balance September 2, 1899, last day on which accounts were kept 
 
 201, 027. 69 
 
 Statement of receipts of the Philippine revolutionary government, divided into provinces, 
 May 31, 1898, to September 1, 1899. 
 
 Untraceable 1711, 
 
 Pangasinan 204, 
 
 Cagayan 198, 
 
 Albav - 176, 
 
 Union 153, 
 
 Laguna Ill, 
 
 Samar 
 
 Manila 
 
 Bulacan 
 
 ■ Ley te 
 
 Batangas 
 
 Ilocos Norte 
 
 Tarlac 
 
 Nueva Ecija 
 
 Ilocos Sur 
 
 Pampanga 
 
 Tayabas. 1 
 
 Sorsogon 
 
 Zambales 
 
 Camarines 
 
 Romblon 
 
 106. 
 
 87, 
 74, 
 73, 
 58, 
 51, 
 51, 
 51, 
 44, 
 39, 
 36, 
 31, 
 29, 
 
 992. 74 
 448. 02 
 061. 73 
 687. 55 
 998. 70 
 339. 61 
 466. 01 
 915. 73 
 013. 27 
 719. 74 
 058.18 
 192. 03 
 625. 76 
 196. 06 
 669. 21 
 051. 71 
 407. 40 
 251. 00 
 432. 38 
 743. 00 
 966. 78 
 
 Isabela 
 
 Cavite 
 
 Morong 
 
 Mindoro . 
 
 Masbate 
 
 Bataan 
 
 Nueva Vizcaya . . . 
 
 Panay 
 
 Abra 
 
 Batanes Island ... 
 
 Cebii 
 
 Mindanao 
 
 Benguet 
 
 Babuyanes Island 
 
 Negros 
 
 Infanta 
 
 Lepanto 
 
 Marinduque 
 
 120, 019. 50 
 
 18, 609. 62 
 
 14, 326. 79 
 
 13,311.48 
 
 11,243.17 
 
 9, 236. 81 
 
 6, 221. 58 
 
 4, 476. 03 
 
 3, 967. 00 
 
 3, 528. 52 
 
 3, 351. 52 
 
 3, 108. 10 
 
 1, 076. 00 
 
 953. 50 
 
 834. 00 
 
 684. 00 
 
 351. 25 
 
 198. 00 
 
 2, 586, 733. 48 
 
 K. 
 
 Manila, Oct. 15, 1898 (816-1). — S. Mendezona, a merchant of 
 Manila, writes to the president of the revolutionary government as 
 representative of the firm of Mendezona & Co. , of Manila, and applies 
 for license to continue his trade in hemp (abaca) in Albay, Ambos 
 Camarines, Sorsogon, Leyte, and Samar, where he has agents. States 
 
57 
 
 that his vessels will sail from Manila and Hongkong, and that he has 
 given his personal adhesion to the government of Aguinaldo, and is 
 read})- to pay the taxes which it may require of him. 
 
 Malolos^ Oct. 17^ 1898 (42-T). — President decreed that all property 
 for sale transported by river, railroad, or sea should pay 5 per cent 
 of its value at point of shipment. Propert}^ exported from ports 
 under control of his government to foreign ports are to pay 15 per 
 cent of their value. Property imported from foreign ports is to pa}^ 
 5 per cent ad valorem. 
 
 Malolos, Nov. 7, 1898 (1152-8). — Telegram of secretary of the treas- 
 ury suspending the tax of 5 per cent on merchandise (probabl}^ that 
 laid by decree of Oct. 17, 1898). 
 
 Malolos., Nov. 6", 1898 (1152-8). — Telegram of secretary of treasury. 
 By order of president, article 1 of decree of Oct. 17, 1898, is reen- 
 forced. Telegram of yesterday of no effect. 
 
 Malolos., Nov. 15, 1898 (1152-8). — Telegram of secretary of treas- 
 ury to civil governors and militar}^ commanders, b}^ order of president, 
 suspending collection of 5 per cent tax on merchandise shipped by 
 land or water. 
 
 Zegaspi, Alhay Pvovince, Nov. and Dec, 1898 (258-2).— Protest of 
 Smith, Bell & Co. against payment of duties on export of hemp (abaca) 
 from that port to the insurgent government, on the ground that export 
 duties will also l)e charged at Manila, and that the hemp was bought 
 during the period when the province was in the hands of the Spanish 
 Government. Protest is overruled by the secretary of the treasurj^ 
 of the insurgent government, who orders that the duties be not 
 refunded to Smith, Bell & Co. 
 
 Malolos., Nov. 30., 1898 (1057-1). — Decree of president. This decree 
 provided that foreigners were to pay from 100 to 5,000 pesos for 
 license to carry on any business in the territory under control of the 
 revolutionaiy government. 
 
 Tahaco., Alhay Province., Dec. 7, 1898 (42-6). — General Vito Belar- 
 mino reports that he has collected the 5 per cent charg-ed for pilotage 
 and customs duties from four vessels — Elcano, Venus, Serafin, andToyo- 
 Morn; total amounting to 3,043.4:8 pesos, which will be turned over 
 to the provincial treasury for account of the government. 
 
 Malolos., Dec. 8, 1898 (1152-8). — President of government to civil 
 governors and military commanders of Batangas, Cavite, Laguna, 
 Ambos Ilocos, Cagayan, Bulacan, Pangasinan, Tayabas, Ambos Cama- 
 rines, Albay, Sorsogon, Union, and Zambales (provinces): You are held 
 responsible that no merchant vessel is allowed to enter the ports of 
 your province without a pass from this government, except those com- 
 ing directly from foreign ports. 
 
 Iloilo, Dec. lo\ 1898 (733-1).— J. McMicking, agent of Warner, 
 Barnes & Co., offers to forward letters from Aguinaldo to Negros 
 Island; reports that Gen. Rios, Spanish governor-general, commanding 
 at Iloilo, has forbidden communication with Guimaras Island, which 
 makes communication with Negros more difficult. 
 
 Tahaco and Legaspi, Alhay Province, Dec. 30, 1898 (42-8). — E. 
 Aguinaldo informs his secretary of the treasury that the military com- 
 mander of Albay Province informs him that "he has turned into the 
 provincial treasury since Dec. 11th, 1898, 7,405.41 pesos, received from 
 customs duties. 
 
 Taclohan, Leyte, Jan. 5, 1899 (756-6). — V. Lucban, commanding in 
 
58 
 
 Ley te and Samar, forwards to the president of the Philippine republic 
 2,302.31 pesos, amount collected as customs duties, 5 per cent of value 
 of cargo collected from the vessel Julia^ belonging- to Smith, Bell & Co. 
 
 Legaspl, AXbay^ Jan. 18., 1899 (42-2). — S. H. Osmond, agent of 
 Smith, Bell & Co., ordered to pa}^ duties on 2,601 pounds of abaca 
 exported. 
 
 ■ JIanUa, Jan. 20, 1899 (238-2).— Smith, Bell & Co. protest to the 
 president of the revolutionary government in the Philippines against 
 the collection of certain duties, and ask for return of 4,328.55 pesos 
 paid by their agent at Tacloban to the insurgent customs officer there, 
 as 5 per cent on value of certain hemp (abaca). E. Aguinaldo in his 
 endorsement thereon rules that the provisions of his decree of Nov. 17, 
 1898, apply. Their protest is on the ground that export duties will 
 also be charged at Manila, and that they bought the hemp while the 
 province was in the hands of the Spanish Government. 
 
 Malolos, Jan. 23, 1899 (119-10).— Decree of the president: The 
 extraordinary contributions of war required by decree of Nov. 30 
 from foreigners and Spaniards desiring to carry on commerce or any 
 business in these islands is abolished; but all foreigners who desire to 
 carry on an}'^ business must iirst make an application for authority 
 therefor to the secretary de.fomento. This is to be accompanied by 
 a certificate of the consul of their country, in which he states their 
 nationality^ and profession. The desired authorization will then be 
 issued, if approved by the president of the republic. When the State 
 is declared in a state of war these authorizations will be issued b}^ the 
 secretary of war and the militar}'- commanders of the provinces. 
 Freedom of movement will be permitted to persons thus authorized, 
 unless thej^ commit offenses, which should be taken cognizance of b}^ 
 tribunals of justice. 
 
 Manila, Jan. 25, 1899 (463-3).— John T. Macleod, manager of the 
 "Compania Maritima," of Manila, applies to "the president of the 
 revolutionary government" at Malolos for five licenses for the steam- 
 ships Union, Salvadora, Brutus, Espa,na, and Elcano, to engage in 
 coastwise trade between ports under control of the Philippine govern- 
 ment. He forwards by bearer of letter 1,506.68 pesos, tonnage duties 
 on said vessels at 50 centimos per ton. 
 
 Legaspi, Allay, Feb. 10, 1899 (42-1). — S. S. Santander and Kong see 
 pay duties amounting to 6,588.10 pesos; port charges, 573.03 pesos. 
 
 Cabanatilan, Fehruary 25, 1899 (42-3). — Japanese ship "Hokoku- 
 Maru" pays $4,100 customs dues at that port, to be paid by Smith, 
 Bell & Co.'s agents at Cebu. 
 
 Alhay, March 11, 1899 (258-1).— (Agent for Smith, Bell & Co.). 
 Pays duty of $2,759.60 on tobacco sent from Albay by steamship 
 "Espana." 
 
 Malolos, March 13, 1899 (42-9).— Telegram from A. Mabini, presi- 
 dent of the council of government (cabinet), to the commander at 
 Aparri, informing him that in accordance with the law going into 
 effect April 1, 1899, no duties will be collected on imports or exports 
 b}^ sea; that there will be a tax of 10 per cent for pilotage. 
 
 Samar, March 27, 1899 (221-4). — V. Lucban, general commanding 
 in Samar, forwards 80,761.85 pesos to secretary of the treasury in 
 drafts on Aldecoa & Co., merchants of Manila. This amount is 
 receipted for at Catbalogan by Francisco Enaje. 
 
 Legasj)i, Alhay, March 31, 'l899 (42-3). — Secretary of war of insur- 
 
59 
 
 gent government, in letter dated March 13, 1899, reports that he has 
 received a letter from Gen. Vito Belarraino, dated March 31, 1899, 
 in which he sa^^s: "I have the high honor to inform you that since 
 the 15th of the present month no merchant vessel has anchored in this 
 port of Legaspi, except the Japanese steamship 'Hokoku-Maru,' 
 which anchored the afternoon of the 25th of the current month, com- 
 ing from Cebu. Customs duties amounting to 3,200 pesos have been 
 collected from her; for tonnage, 836.41 pesos, and for port duties, 
 83.64 pesos, making a total amount of 4,120.05 pesos. It will be paid 
 by Mr. Walter Easton, representative of Smith, Bell & Co., mer- 
 chants of Manila, as the consignees have no money on hand." 
 
 San Isidro, May ^, 1899 (105-10). — President Aguinaldo to the 
 secretary of the treasur}^ states that steamship "Hokoku-Maru" 
 visited Legaspi, paving |4,120 customs dues through draft on Smith, 
 Bell & Co., in Manila. 
 
 BaymrJxmg^ Pangasindn, May 5, 1899 (258-6). — C. M. Clark, agent 
 there of Smith, Bell & Co., in a letter addressed to the honorable 
 President Don Emilio Aguinaldo, San Isidro, informs him that from 
 Feb. 4, 1899, to date he has bought palay and rice to the value of 
 200,000 pesos on account of his firm. Smith, Bell & Co., and " the town 
 of Ba3^ambang can inform you that in the past events I have b een 
 somewhat of service to your cause." " 
 
 Tarlac^ July 1, 1899 (221-4). -^Draft of letter from secretary of 
 treasury to V. Lucban acknowledging receipt of 184,916.61 pesos — 
 104,973.01 pesos from Samar and 79,943. 60 from Leyte — total amount 
 in drafts issued in favor of Francisco Enaje, who brought the said 
 sum. 
 
 Tarlac, July ^4, 1S99 (910-3). — Decree of president: No merchant 
 vessel under the American flag will be admitted in the ports of the 
 jurisdiction of this government. Vessels of other nationalities will 
 be. No vessel will be permitted to discharge its cargo and passengers 
 until it has been inspected b}^ the military commander of the port. 
 He will inspect the papers of the ship and he will certify to this. If 
 the passenger is a foreigner he will report to the military commander 
 of the port his nationality and the object of his journey, exhibiting to 
 him the certificate of his consul as to his status. Copies of this decree 
 are to be forwarded to the foreign consuls. 
 
 Tarlac, July 31, 1899 (119-7). — Decree of president, providing for 
 registry of all foreigners. In order to be inscribed upon their regis- 
 ter application must be made to the president, application to be 
 accompanied by certificates of the consul of applicant, showing his 
 nationality and occupation. In order to engage in business, permis- 
 sion must be obtained from the president of the republic. 
 
 Tarlac, Oct. 6", 1899 (266-2). ^Permits exportation of products of 
 the country except such as ma}^ be needed in the countrj^ on account 
 of the scarcity of food among the poor, or which may be useful to the 
 enemy. Authorization must first be obtained from the president of 
 the republic, or from the governor or military commander of the 
 province, in case it is distant from the seat of government. 
 
 Tarlac, Oct. 7, 1899 (1152-8). — Secretary of treasury to governor 
 of Pangasinan: Delegates of towns and provincial officials charged 
 with collecting taxes will collect tax on coastwise trade, which means 
 from one port to another. Money collected will be paid into pro- 
 vincial treasury monthly. 
 
60 
 
 Tarlac, Oct. IJp., 1899 (1152-8). — Assistant secretary of navy to 
 governor of Pangasinan: Duties will be imposed only on merchandise 
 of coastwise trade, viz, upon vessels going from one province to 
 another by water. 
 
 Laoag., Ilocos Norte., received at Tarlac Oct. 27, 1899 (190-6). — Tele- 
 gram. General Tinio to the honorable president and captain-general, 
 Tarlac: "I have the honor to inform you that my question was (in 
 regard to following matter). The vessels which come here belong to 
 foreign establishments not American, established in Manila. American 
 laws do not permit engaging in coastwise trade without taking out 
 papers, but in spite of that they do not enter with the American flag, 
 but with a white one. Should we take possession of them also? I 
 must inform you that all of them, including those of the Tabacalera 
 (Compania General de Tabacos), pay for papers, as they come from 
 American jurisdiction. I ask for a prompt reply, as they are arriving 
 rapidly, bringing articles of necessity for the province, and buying 
 products of the same." 
 
 Laoag, Ilocos .Norte, Oct. 31, 1899(322-9).— M. Macias, superintend- 
 ent in Ilocos Norte of the Compania General de Tabacos de Filipinas, 
 to M. C. Fermin, representative of Ilocos Norte in insurgent congress, 
 asks him to use his influence with the president (E. Aguinaldo) to 
 obtain the annulment of the embargo placed upon the tobacco property 
 of said company, " using as an argument all that which you know the 
 company has been doing for these provinces since October of last 
 year." He also urges that permission be granted for vessels flying 
 the American flag to enter the ports. 
 
 Ligao, Alhay, April 18, 1900 (2006-1). ^sSjbE. Santos, general mili- 
 tary administrator, orders that all merchants, foreign and Philippine, 
 dealing in hemp (abaca) must have permits from the insurgent govern- 
 ment. Licenses to buy and sell hemp must be inspected by the local 
 authorities, and must be procured also by those employed in trans- 
 porting articles of various kinds, especially by those engaged in car- 
 rying henip to the ports. 
 
 Alhay Province, May 10, 1900 (Y33-2). — Correspondence between 
 agents of Warner, Barnes & Co. and insurgents showing purchase of 
 hemp from insurgents then in the field against the forces of the United 
 States. Copy of translations attached as exhibit Ka. V. Belarmino, 
 insurgent general, commanding in Albaj^ Province. 
 
 CeM, Oct. 29, 1900 (88^^).— P- Pardo, probably to V. Lucban, 
 insurgent general, states that he is an employee of a foreign firm and 
 is thinking of leaving it and setting up in business on his own account, 
 continues: "Would 3^ou like to join me? — calling the firm, 'Enaje & 
 Co. ', although it would be carried on with the money of this govern- 
 ment, as is done by some Philippine firms in -^Manila, who are trading 
 with the money of Magdalo (E. Aguinaldo), P. Garcia, Trias, and 
 others, and these establishments pay their foreign accounts with the 
 amounts received from the sale of their cargoes, and emplo}" their 
 profits in continuing the war. I need $10,000 in addition to my 
 $10,000. Please reply to your devoted, P. Pardo." 
 
61 
 
 Ka. 
 
 [Original filed No. 733-2 Philippine Insurgent Records. ] 
 NOTES. 
 
 " F. By — Evidently the insurgont general Vito Belavmino. He 
 commanded the district of Camarines, Albay, and Sorsogon. 
 
 Ramon Santos. — Was colonel in the insurgent army and adjutant- 
 general to Belarmino. 
 
 Juan Acuna. — Confidential clerk to Colonel Ramon Santos, adjutant- 
 general to General Vito Belarmino. At the time of this correspond- 
 ence Vito Belarmino, Ramon Santos, and Juan Acuna were in active 
 insurrection against the authority of the United States. 
 
 Albert E. Launders. — Agent for Warner, Barnes & Co., inLegaspi, 
 Albay Province. 
 
 Arnaldo De Silvas, A. Jose SihMs,Legasj}i. — Employee of Warner, 
 Barnes & Co. One letter refers to him as bookkeeper. 
 
 (1) LiGAO, Maij 10th, 1900. 
 
 Messrs. Warner, Barnes & Company, 
 
 Legasjpi: 
 Upon the receipt of this you will cause to be paid to Mr. Luis 
 Thomas the sum of $T00.00, and charge the same to me. 
 Yours, etc., 
 
 (Sgd.) Juan Acuna. 
 
 (2) LiGAO, May 10th, 1900. 
 
 Messrs. Warner, Barnes & Company, 
 
 Legaspi: 
 Upon the receipt of this you will cause to be paid to Chino Vicente 
 Go Chuangco the sum of $1,000.00, and charge it up to me. 
 Yours, etc., 
 
 (Sgd.) Juan Acuna. 
 
 (3) LiGAO, May 10th, 1900. 
 
 Messrs. Warner, Barnes & Company: 
 
 Upon receipt of this you will cause to be paid to Chino Lo Quioco 
 the sum of |2,000.00, and charge the same to me. 
 Yours, etc., 
 
 (Sgd.) Juan Acuna. 
 
 (5) Ltgao, May 18th, 1900.. 
 
 Messrs. Warner, Barnes & Company, 
 
 Legaspi: 
 
 I respond to yours of the llth of the present month, giving you 
 receipt for the ^1,000.00 that you sent me. 
 
 I have the pleasure of enclosing the receipts that you asked for, 
 
 '^t.41. No. 32; $83.68 No. 37; $2,Y33.13, No. 36. 
 
62 
 
 I recominend to you my three drafts of the 10th inst. of the total 
 value of $3,700.00 in favor of various parties, deducting this amount, 
 as also those of the 2d and 8th inst., for the same object, from the pro- 
 ceeds of my hemp, sending me a general liquidation of my accounts for 
 mjT^ information and the money left. I hope you will kindly send it to 
 me by the bearer, whom you already know, so I can proceed in my 
 purchase. 
 
 Yours, etc., 
 
 (Sgd.) Juan Acuna. 
 
 (6) Warner, Barnes & Company, 
 
 Legaspi, p. I., May U, 1900. 
 Mr. Juan Acuna, Ligao: 
 
 We have the pleasure to enclose liquidation notes of your account 
 with this companj^ up to this date, which balance is $i,290.60. We 
 send in cash |1,000.00 and a receipt in your favor of $3,290.60, which 
 we hope will meet with your approval. 
 Yours, etc., 
 
 (Signed) Warner, Barnes. 
 
 A. Jose Silvas. 
 
 (7) Warner, Barnes & Company, Albay, 
 
 Legasjn, May 30, 1900. 
 Mr. Ramon Santos. 
 
 Dear Sir and I^riend: I have in my possession yours of the 25th 
 inst. , and I am really sorry for what has happened with your hemp. I 
 write to you from Ligao, where I have been since the 28th. I had a 
 long conference with the chief here, and he guaranteed me that nothing" 
 would be done against yovi, your property and hemp, and he offers all 
 the considerations worthj^ of your person if you decide to come in the 
 town; and jouv companions, may God inspire them to set aside that 
 decision, avoiding the displeasure of their many friends and tears and 
 blood of this province, already unhappy enough. 
 
 Tell Mr. V. B. that there is no other remed}'-, and if you go ahead 
 it would be the death and ruin of the. peaceful-working people that 
 are in the mountains, as the armed people escape every time the troops 
 go out, leaving those poor peaceful citizens to be sacrificed in their 
 stead, and especially for a lost cause that can only be saved by good 
 policy in showing that the Filipino people are able to govern them- 
 selves. 
 
 The colonel has come back from Manila, but he did not bring what 
 I told you; but a term will soon be given for all those that want to 
 surrender, and after that term is over everybod}^ that remains in arms 
 will be declared outlaws and will be run down and killed by the 
 troops, to the sorrow of their friends. 
 
 I do not want to criticise j^our ideas as nationalist, but it would not 
 be just to expose all these peaceful people to a sure death and persecu- 
 tion; so come in, and do what you can to encourage Mr.V. B. and the 
 other chiefs to do the same. 
 
 A person of reputation and influence will be sent to the civil com- 
 
63 
 
 mission, which is establishing peace, to tall? about the best form of 
 government for the Philippines. 
 
 I will do all I can for your hemp at Viginillas. If the Englishman 
 does not want it 1 will refer it to Ballester and Puygres. I do not 
 know if he has much hemp on hand, but he pays '^"' " 
 
 (Unfinished.) 
 
 (8) June 20th, 1900. 
 
 My dear Paco: In answer to your welcome letter of to-day, your 
 friend has in his possession the receipt for $3,270.60 from Warner, 
 Barnes & Co. The bills are to be paid before the date of the last liqui- 
 dation of Warner, Barnes & Co., as it is manifested in the ones your 
 friends have in Legaspi, that is, the ones he has received from Juan 
 Acuila, resulting in debt to Warner, Barnes & Co. 1109. -lO, difference 
 against him for the three bills of $3,700.00 issued with an anticipated 
 date to attempt what I told you when I sent j^ou the copies, and if you 
 look over my letters in which I told you the cause of having dated said 
 bill before the date of issue, that is, when Ligao was occupied bj^ the 
 Americans, Juan Acuna was an imaginar^^ person, a supposed mer- 
 chant, the one that has that name, you will readily understand is not a 
 merchant nor a capitalist. The advanced date of the bills and accounts 
 was ma.de to save 3"0ur interests and your friend, as you have recom- 
 mended. Your private accounts and funds in Ligao in charge of vour 
 friend are $191. 70. Of that sum he paid to Manay $50. 00, to Mr. J. Nic- 
 olas $80.00, to Ticay $25.00, leaving $359.70. He has no money now, but 
 if you want a letter from Legaspi he will send it to you; if not, when 
 funds come from Legaspi, he will send it to you. The funds, $3,700.00, 
 the value of the accounts with Warner, Barnes & Co., are in posses- 
 sion of your friend's representative in Legaspi. When jou sent for 
 $2,000.00 we could not send them, and your friend wrote to his repre- 
 sentative in Legaspi to turn over to Juan Acuna the $2,000.00 that 
 disappeared in the wagons of the Americans, as I told you before in 
 one of my letters. 
 
 He sent Juan as a person of our entire confidence, and he did what 
 he never did before — he accompanied the American convoy, and the 
 $2,000.00 disappeared. The two times that he brought money from 
 Legaspi, the Americans being alread}^ here, nothing has happened — 
 once, on the 15th, $1,000.00, and once, on the 26th of May, $1,000.00. 
 The representative of your friend in Legaspi advised Juan not to go 
 with the convoy, foreseeing the danger and knowing what big thieves 
 these people are, but he did not take his advice, and came out with 
 them, and the misfortune happened, and more — cost him long days in 
 prison, and also the Spaniard, Senor Azcuve, after stealing the money 
 from him. The representative of your friend is defending the case, 
 but he can not advance anything with the colonel of the Americans. 
 
 Muj God free us of these misfortunes that are weighing over the 
 Filipino people. 
 
 Yours, etc., 
 
 (Sgd.) Luis Perez. 
 
64 
 
 (11) Warner, Barnes & Company, Albay, 
 
 Legaspi, August 13, 1900. 
 Mr. Ram6n Santos, Ligao. 
 
 Dear Sir: We have received 3^ours of the 28th of July, which 
 received our prompt attention. 
 
 We suppose you have seen by our last letter that the sum of 
 1109.40 is against you in our books, as Mr. Lopez has not paid said 
 sura. In case he is responsible for it write him so that he will pay the 
 small amount, but for our part you know we are in no hurry for as 
 small an amount as that, and even if it was bigger. 
 
 We have noted your order about not cashing any. bills that did not 
 bear your correct signature of Don Jose A. del Rosario. 
 Yours, etc., 
 
 For Warner, Barnes & Co., Limited, 
 (Sgd.) Albert E. Launders, Manager. 
 
 I 
 
 Kb. 
 
 From record hooh., filed 0-lf,. — Licenses for steam vessels to trade 
 in ports under control of the insurgent government. Stubs show that 
 from December 5, 1898, to February 4, 1899, ninety-four passes were 
 issued. These stubs are all signed by E. Aguinaldo or by his secre- 
 tar}^ of the treasur3^ Such licenses as may have been issued after the 
 outbreak of hostilities with the United States were probably drawn up 
 upon a different form; at least, they do not appear in this book. In 
 it appears record of licenses issued to the Compania Maritima, of 
 Manila, January 25, 1899, in accordance with the application of its 
 manager. 
 
 [Translation.] 
 
 (Stub.) 
 
 Number . 
 
 Office of the president of the revolutionary government of the 
 Philippines: 
 
 The steamship , property of Senor , of 
 
 tonnage, whose tonnage dues have been paid by the owner, is herebj'^ 
 authorized to make voyages and touch at the ports under control of 
 this government, and to load and unload in them as long as said vessel 
 does not fly the Spanish flag nor transport foreign troops, including 
 the Spanish, and complies with the regulations of this government. 
 
 Malolos, , 1898. 
 
 The license itself consists of the same form as the stub, except that 
 it closes with the words "The president," showing that it was to be 
 signed by him. 
 
65 
 
 Num. 
 
 PRESIDENCIA 
 
 Niim. 
 
 PRESIDENCIA 
 
 GOBIERNO REVOLUCIONA- 
 RIO DE FILIPINAS. 
 
 Por la presente queda autori- 
 
 zado el vapor de la pro- 
 
 piedad del Senor 
 
 de & • de carga y 
 
 cuyos derechos de tonelaje fue- 
 ron pagados por su dueiio, para 
 que pueda hacer viajes, y tocar 
 en los puertos de la dominacion 
 de este Gobierno, haciendo en 
 los mismos las faenas de carga y 
 descarga, siempre que no lleve 
 bandera espanola, ni trasporte 
 tropas extranjeras, inclusas las 
 espaiiolas, y cumpla con las dis- 
 posiciones de este Gobierno. 
 
 Malolos de de 1898. 
 
 O . 
 
 I— I Sh 
 
 f^ o 
 
 O 
 
 GOBIERNO REVOLUCIONARIO 
 
 FILIPINAS. 
 
 Por la presente queda autorizado el vapor 
 de la propiedad del Senor 
 
 — de A 
 
 de carga y cuyos 
 
 derechos de tonelaje fueron pagados por su 
 dueno, para que pueda hacer viajes, y tocar 
 en los puertos de la dominacion de este Go- 
 bierno, haciendo en los mismos las faenas 
 de carga y descarga, siempre que no lleve 
 bandera espanola, ni trasporte tropas ex- 
 tranjeras, inclusas las espanolas, y cumpla 
 con las disposiciones de este Gobierno. 
 
 Malolos de de 189—. 
 
 El Presidente. 
 
 [Original filed, Nos. 1273-4, Philippine Insurgent Records.] 
 
 April 22, 1899. 
 Ordinal No., 113; entry No., 369; item, remittances from the spl. 
 loan agent of Sorsogon; detailed receipts, Sr. Amando Airan, military 
 governor of Sorsogon, on behalf of the special loan agent of the same, 
 Mr. Bernardino Monreal for various bonds of the loan subscribed to 
 by various residents of that province, details as to the drafts being 
 given below: 
 
 No. 
 
 2300 sight order c 
 
 f Mariano Trias 
 
 on Inchausti & Co., Manila 
 
 . . 1240. 00 
 
 2301 " " ' 
 
 t If a 
 
 
 980. 00 
 
 2303 " " ' 
 
 I it a 
 
 
 .. 1,200.00 
 
 2306 " " ' 
 
 i li ii 
 
 
 846. 00 
 
 2311 " " ' 
 
 i it it 
 
 
 200.00 
 
 2312 " " ' 
 
 I (1 a 
 
 
 400. 00 
 
 50 " " ' 
 
 I U 11 
 
 " Mendezona&Co., " 
 
 .. 7,697.50 
 
 56 8ds/s " ' 
 
 i ii a 
 
 11 II 11 
 
 . . 2, 000. 00 
 
 154 " " ' 
 
 i U li 
 
 " Smith, Bell & Co. " 
 
 .. 1,600.00 
 
 1 3 d/s " ' 
 
 i it ii 
 
 ' ' Ambrosio Monton, " 
 
 .. 5,400.00 
 
 9 sight " ' 
 
 < <( a 
 
 ' ' Angel Ortiz, " 
 
 600.00 
 
 12 " " ' 
 
 i U (I 
 
 II If II 
 
 590. 00 
 
 2310 3 d/s " ' 
 
 ' Sil vestre Legaspi on Inchausti & Co. , " 
 
 .. 1,000.00 
 
 10 sight " ' 
 
 
 " Angel Ortiz, " 
 
 . - 1, 000. 00 
 
 58 8 d/s " ' 
 
 i tt II 
 
 " Mendezona, " 
 
 .. 1,000.00 
 
 In silver 
 
 
 
 246. 50 
 
 
 
 
 
 
 $25, 000. 00 
 
 [Original filed, No. 256-6, Philippine Insurgent Records.] 
 
 JVo. 6. — I have the honor to transmit to you two drafts for the sum 
 of 12,302.31, issued in favor of the citizen Mr. Rogaciano Rodriguez, 
 as representing five per cent of the import and indirect export duties 
 
 6224—03 5 
 
66 
 
 on the cargo of the schooner brig "Julia" of the firm of Messrs. 
 Smith, Bell and Co. Kindly acknowledge receipt hereof. 
 
 God preserve you many years. 
 
 Tacloban, January 5, 1899. 
 
 [seal.] Vicente Lucban. 
 
 To the President of the Philippine Republic. 
 
 [Original filed, No. 1064-2, Philippine Insurgent Records.] 
 
 The honorable president of the revolutionary government of Malolos: 
 
 I. H. Osmond, a British subject, representative of Messrs. Smith, 
 Bell and Co. , of the trade of Manila, desires to obtain the authority 
 mentioned in article 1 of the decree of November 30th last, in order to 
 be able to continue to gather and export abaca and other native prod- 
 ucts in this province of Albay, as well as to import and sell native 
 and foreign goods for the account of said gentlemen, under the condi- 
 tions established in that provision. 
 
 And in order to secure the same, he prays the president of the 
 revolutionary government of Malolos, considering this petition pre- 
 sented within the legal period, to grant the authoritj^ mentioned, a 
 favor which the petitioner hopes he deserves from your known 
 kindness. 
 
 Legaspi, December 27, 1898. 
 
 I. H. Osmond. 
 
 [P. I. R. Original filed, 1283.] 
 [Memorandum of La Compaiiia Marltima.] 
 
 Manila, Octoher 16, 1898. 
 To Mr. Emilio Aguinaldo, 
 
 President of the Philippine Repuhlic, Malolos. 
 
 My Esteemed Friend: Although up to the present time the steam- 
 ers which I manage under the American flag have not been molested 
 by the representatives of your government in the provinces, in order 
 to provide against their being treated as the "Dos Hermanos" was, 1 
 beg of you to send me a pass for the steamer "Espana" which sails 
 to-morrow for Gubat, Tabaco, and Legaspi, returning via Sorsogon. 
 This vessel is chartered by Messrs. Smith, Bell & Co., for the round 
 trip. As you know I fulfill my obligations with regard to duties on 
 freight, which I will liquidate monthly. 
 
 Hoping that you will not place any difficulties in my way on this 
 occasion, I remain. 
 
 Yours, very truly, etc., John T. Macleod. 
 
 The steamer "Espana," of the Compaiiia Maritima of Manila, is 
 authorized to touch at Gubat, Tabaco, and Alba}^, provided she does not 
 carry a Spanish flag or foreign troops, including the Spanish, and 
 complies with the provisions of this government. 
 
 Malolos, Octoher 16, 1898. 
 
67 
 
 [P. I. R. Original filed, 258-8.] 
 
 March {1899) (1198-11-19).— Naval officer in charge of the port of 
 Legaspi, stating, in answer to a communication from this office, that 
 the charges on the 2,601 bales of abaca shipped on the steamer 
 "Espaiia" by Mr. I. H. Osmond, of the firm of Smith, Bell & Co., 
 amount to $2,759.66 as customs duties. 
 
 [P. I. R. Original filed, 1283.] 
 
 The President of the Revolutionary Government of the 
 
 Philippines. 
 
 Honorable Sir: The merchant steamer "Tiksang," under the 
 American flag, belonging to us, we have destined to the coastwise 
 trade, this firm having branches and commercial factors at various 
 points of the archipelago; and being obliged to send said vessel to 
 the ports under the jurisdiction of the government of which you are 
 the worthy president and, in compliance with the decree issued by the 
 president, dated November 30th last: 
 
 We request you that upon the payment of the respective tonnage 
 dues, said vessel having a net tonnage of 887 tons, you will see fit to 
 order the issue of a pass for the steamer "Tiksang" for the purpose 
 desired, this being a favor which we do not doubt we will receive. 
 
 Manila, January 6, 1899. 
 
 Smith, Bell Co. 
 
 Malolos, January 5, 1S99. 
 Noted. — In view of the petition presented by Messrs. Smith, Bell 
 & Co., their request is granted. 
 
 [seal.] E. Aguinaldo, 
 
 The President. 
 
 [P. I. R. Original filed, 1064-1.] 
 
 Soriano, October 9, 1900. 
 Mr. Ramon F. Santos, Samson. 
 
 Respected and Distinguished Sir: I have received your favor of 
 the lith instant and have carefully noted its contents. 
 
 I can not find words with which to express my great joy on learning 
 that the news are so favorable to our cause, and especially as the rays 
 of the sun of our independence are already reflected in the morning 
 sk}^; and therefore may God and the Holy Virgin give 3^ou, the com- 
 mander of our arni}^, many years of life, for these are the ardent 
 wishes of j^our unworthy "jefe de barrio." 
 
 With regard to the last prices for the abaca which you have stored 
 in Tabaco, as week before last the firm of Smith, Bell & Co. ordered 
 some from me, $10 current; last week, |9 2 current, with a reduction 
 for doubtful and second class. 
 
 I have to inform you that fearing that the enemy will do me injury 
 if they should accidentally again enter this barrio, and as purchaser, 
 as I am, for the said firm of Smith, Bell & Co., I was obliged to ask 
 the representative of said gentlemen for a safe conduct, in order that 
 
68 
 
 the enemy should not enter my poor residence mider anj' circumstances, 
 so that I have here a letter signed by the said representative, who 
 appears to be Andrew Brodrick, who is the successor of Pulcher. 
 
 With reference to the receipt of that of Malilipot, do not worry, as 
 I personally will g'o and demand it and send you the said receipt there 
 afterwards. ( ?) 
 
 Last Sunday, the Tth instant, I went to Ligaw for the purpose of 
 seeing the condition of my poor house, which is certainlj^ rather 
 injured; and while there I saw the enemj', who appear to be rather 
 cowardl}', and according to a report of Esteban Delgado, the}^ do not 
 want to take any more prisoners as formerl5^ 
 
 It is with great regret that I have to inform you that the government 
 of this barrio is ver}' bad, as Senor Pio Memay, lieutenant of Sandata- 
 han, notwithstanding the fact that he often without good cause inflicts 
 excessive punishments upon the soldiers, I do not interfere or say any- 
 thing to him, because 1 see that he does not even respect his captain, 
 much less if he is drunk. There is nothing special in this for me 
 except that I see bad results to follow, which God forbid. In addition 
 hereto 1 have several times heard with my own ears said gentleman say 
 that 1 had nothing to do with this barrio, either as lieutenant or cabeza, 
 because the}^, and thej alone, are vested with authorit}^ as military 
 men; that is to sa}^, they assume the civil as well as the militar}^ author- 
 ity, and I believe that these words are nothing but a revenge, but 
 without good cause. All this I set aside, but what I desire is that we 
 should not lack people about here, as I know positivel}^ that many are 
 about to leave this barrio only in order to avoid being unjustly mal- 
 treated, and I therefore inform you of the facts in order that you may 
 take the proper action. 
 
 I have furnished Mr. Calleja a form of the statement upon which 
 to enter the names of the persons of whom export duties have been 
 collected, as you instruct me in your said favor. 
 
 Without anything further for the present and with regards to you 
 and our old man and all the gentlemen and friends there, dispose 
 unconditionally of your devoted and unworthy servant, who, with the 
 greatest consideration, subscribes jour affectionate and attentive 
 servant, who kisses your hands. 
 
 YlCTORIANO DEL CaSTILLO. 
 
 Note. — Santos was a colonel in the insurgent force in Albay Prov- 
 ince. "Our old man" refers, undoubtedly, to the insurgent com- 
 mander of the province, being a form I have seen used for that 
 purpose. — T. 
 
 [P. I. R. Original in Books B.] 
 
 Honorable Sir: The necessity for systematizing the administrative 
 business of the public treasury as soon as possible imperatively calls 
 for the drawing up of a budget, of the formation of estimates, which 
 will be uniform, and to which the receipts and expenses, approved by 
 the treasury, will be adjusted. 
 
 Convinced of the undoubted need of this, the secretary who signs 
 this document has drawn up the accompanjnng schedule of general and 
 
69 
 
 local estimates for the present 3- ear of 1899, and has the honor to pre- 
 sent them to you, in order that by the proper course they may become 
 law. 
 
 He does not diso'uise the fact that more than once during their com- 
 pilation doubt and distrust, the result of a profound conviction of his 
 own inadequacy, to say nothing of the entire absence of the data so 
 necessar}^ for a work of this kind, an absence which although expli- 
 cable when the incipient organization of the public service is taken 
 into consideration, has made him hesitate before an undertaking neither 
 simple nor possible in the brief period of our government's existence. 
 
 Putting aside these considerations, the main idea taken into account 
 has been the abnormal present condition of the country, due to the 
 late war and that now taking place in Manila. The present condition 
 of the countr}^ undoubtedlj'^ affects the government's expenditures and 
 receipts, and this is shown by the increase or diminution of one or the 
 other, favorably or otherwise. Unfortunately those which we must 
 consider in this estimate are of the latter nature, hence, taking under 
 consideration the question of expenses, those of the department of war 
 are greater than they would normally be in time of peace; and more 
 than one-half of the total receipts have been assigned for this purpose. 
 On account of what may happen in this new war against the North 
 American nation we have to maintain a large portion of the army on 
 a war footing, and this necessity requires a great part of our resources, 
 withdrawing large sums which would otherwise permit us to meet 
 other obligations of the government. Were this not allowed, our most 
 valued and holy honor and national integrity, which can only be saved 
 by force of arms, would be endangered. 
 
 In view of this consideration, the salaries of the military and civil 
 officials are reduced in the estimate. They are cut down to simple 
 allowances, and are taken as a model for those of civil officials, thus 
 equalizing the remuneration of the corresponding classes of those who 
 servo the government. It is proper to mention with regard to civil 
 officials that the schedule of personal service in the bill must be con- 
 sidered as temporary until all branches of the active administration 
 are definitely organized by means of the law^s which are being decreed. 
 
 As a result, then, of the abnormal condition of the country, we find a 
 considerable reduction in receipts for the present year, which are calcu- 
 lated at $6,342,407, and which, compared with those of the budget of the 
 late Spanish Government, corresponding to the fiscal j^ear of 1896-97, 
 which amounted to $17,474,020, show an approximate falling off' of 36 
 per cent. This is not strange, nor should this falling off appear over- 
 estimated when to the abnormal condition of the country another and 
 no less important condition is added, that is that in the bill the tax of 
 vassalage upon non-Christian and savage tribes, the import duties in 
 Luzon and adjacent islands, and the numerous sources of income rep- 
 resented by granting licenses for gambling, are all abolished, and 
 lastly, the occupation of Manila by the Army of the United States. 
 As for the tax of vassalage upon non-Christian and savage tribes, its 
 abolition is perfectly justified, as it is ill adapted to the new Philippine 
 regime, inspired as it is by the holy ideals of equality and fraternity, 
 and placed under the august shadow of the newly established republic. 
 
 This odious tax would no doubt have some reason for existence 
 under the Spanish Government, but now it can not exist, because it is 
 in violation of our institutions and would be in direct opposition to 
 
70 
 
 the frank polic}^ of attraction which we have declared, and which for- 
 tunately is already giving very satisfactory results. As a proof, wit- 
 ness the spontaneous adhesion to our Government of thousands of men 
 who but a short time ago were in opposition to the civil authorit}", and, 
 owing to the disastrous policj^ pursued under the late Spanish rule 
 and the refusal of the clerical dominators to adopt methods of concili- 
 ation, were being driven farther and farther from the pale of the 
 community. 
 
 Keasons of state and justice demand, then, the abolition of vassalage, 
 and by its repeal the present taxes, which now weigh heavily on the 
 rest of the people, will later be extended to those new citizens, when 
 they participate equally in the benefits enjoyed hj the others. 
 
 The present suspension of import duties in Luzon and the adjacent 
 islands is dictated by the fact that the custom-house at Manila is not 
 now in the possession of our government, and although those duties 
 could be demanded in other ports of Luzon, which might be so used, 
 their exaction is neither convenient nor politic at present, the object 
 being to give free entry to foreign products, and above all to articles 
 of prime necessitj^, and in this way to alleviate as soon as possible the 
 economical crisis which the late war has left as a melancholy legac}^ to 
 the country, and also to prevent the possibility^ of another. 
 
 As regards the suppression of the receipts from licenses for gam- 
 bling and taxes on cockfights, it ma}^ be considered perfectly justified. 
 As long as all gambling is to be considered criminal under rule 8 of the 
 decree of June 20 last j^ear concerning the government of provinces 
 and towns, no returns can be counted on from these sources. 
 
 Another of the contributing causes of the diminution of the receipts 
 is the military occupation of Manila. Manila, the emporium of the 
 wealth, the center of the commerce, the most important port, with 
 the largest population in the archipelago, is the principal source of 
 revenue to the Philippine treasury. This source has been exploited 
 and depleted b}^ a foreign government, and so plainly do our receipts 
 show the eflect of this, that without any doubt 33 per cent of the 
 reduction of our resources is the direct result of that exploitation. 
 
 I shall now proceed to consider the probable receipts of the treas- 
 ury. The fear of going to extremes in the matter of taxation, and, 
 moreover, in obedience to the concluding precepts of the constitution 
 and the instructions for the government of provinces and towns, which, 
 in article 94:, temporaiy provisions, and article 32, respectively, ordain 
 that the laws in use before the emancipation shall continue in force in 
 these islands, and also that chiefs of the towns should take charge of 
 all local taxes imposed by the Spanish Government, have moved the 
 undersigned to accept, at least for the present, all the sources of income 
 of the said government, with the exception of those taxes whose abo- 
 lition was caused hj the actual circumstances, for the reasons already 
 given. 
 
 In order to find some equivalent for the losses caused by this repeal, 
 the taxes on transport and export ordained by decree of October T, 
 and modified by another decree of November 16, last year, are retained. 
 
 A war tax, justified by the present need, is likewise imposed in place 
 of the personal cedula, which, on account of the general antipathy felt 
 toward it, is deemed wise to abolish. This is divided into classes. The 
 amount to be paid by each is given in the bill. 
 
 As a new source of income, however, the property of the religious 
 
71 
 
 corporations enters into the bill hj virtue of the sole additional article 
 of the constitution, and are considered restored to the State; this, 
 however, will not be a bar to future adjudications concerning the claims 
 of private individuals. An intelligent and honest administration of 
 these estates, or, in default of this, their lease, will undoubtedly yield 
 (to the treasury) an income of no slight importance. 
 
 With regard to sources of income of a local character, excepting the 
 proceeds from games and cockfights, those in use by the late Spanish 
 Government are retained, and, in addition, a tax of 50 per cent on the 
 cost of solemn burial services, permits for festivals, and 1 centimo on 
 each pound of meat is imposed. These taxes can be paid without any 
 great sacrifice in the towns where they are in force. 
 
 And, as authorized by rules 35, 36, and the last paragraph of rule 44 
 of the orders 1 have referred to so many times, juntas and provincial 
 committees may collect fees on each civil case, the importance of which 
 is determined by the first of said rules; publishing bans of marriage; 
 for marriages; for entr}^ in the civil registrj^, and on landed estates 
 owned in the towns, thus adding receipts from these difi'erent sources 
 to the bill. 
 
 Lastly, for the necessarj" separation of expenditures, from general 
 and local receipts; the former are specified in sections A and B, the 
 latter in sections C and D, details of which are indicated in the respec- 
 tive sections of each article. 
 
 Before concluding the secretar}^, who signs, desires to state that 
 although the functions and duties of the various organisms of the cen- 
 tral, provincial, and local administration of the treasury can not be so 
 well defined as by a separate law, he has nevertheless thought fit to 
 sacrifice the usual order for the sake of a more prompt and speedy 
 execution of the estimates, and to embody in the bill the more precise 
 instructions which conduce to that end, adapting for the same the acts 
 of the law of accountability of September 12, 1870, and the order of 
 October 4, 1870, which are considered as in force with the existing 
 organization authorized by the order of June 20 last upon the govern- 
 ment of provinces and towns. 
 
 Founded, as it is, upon the principles before mentioned, the under- 
 signed has the honor to submit to you herewith the draft of the pro- 
 posed law. 
 
 Malolos, February 12, 1899. 
 
 The Secretary of Treasury, 
 Per Arcadio Rosario. 
 
 LAW. 
 Emilio Aguinaldo j Famy, president of the Philippine Republic. 
 
 Know all men that the congress of representatives has provisionally 
 voted and approved, and that I have sanctioned and ordered the pro- 
 mulgation of the following: 
 
 Article 1. The expenses of the government for the present year of 
 1899 are fixed at 16,324,729.38, distributed by sections, chapters, and 
 articles, as per itemized account given in Exhibit A attached. 
 
 Art. 2. It is estimated that the receipts to meet the obligations of 
 the government for the year mentioned will be ^6,342,407 as per 
 Exhibit B. 
 
72 
 
 7 
 
 Art. 3. The expenditures from local funds for the year are fixed at 
 $704,602, as set forth in Exhibit C. 
 
 Art. 4. Local receipts for the same period are computed at $826,900. 
 
 Art. 5. While the war lasts all taxes and sources of income estab- 
 lished by the Spanish Government will be continued, the collection and 
 administration of which shall be subject to the same rules, directions, 
 and regulations as have been issaed for that purpose; but this will not 
 be construed as preventing such reforms as the government may estab- 
 lish, in accordance with the provisions of article 94 of the constitution, 
 and provided they do not conflict with the laws and decrees in force. 
 
 Art. 6. The tax of vassalage on savage and non-Christian tribes is 
 hereb}^ abolished, as well as the discount on the salaries of all 
 employes. 
 
 Art. 7. The collection of personal cedulas is meanwhile suspended, 
 and in its place a special war tax is Imposed, of a temporary nature, 
 which will be based upon property holdings and called a "Certificate 
 of citizenship." Amounts which have been already collected at the 
 time of imposing the new tax shall be deducted. 
 
 Art. 8. This tax is divided into the following classes: 
 
 Class 1 $100. 00 
 
 Class 2 50. 00 
 
 ClassS 25.00 
 
 Class 4 10. 00 
 
 Class 5 
 Class 6 
 Class 7 
 Class 8 
 
 15.00 
 2.00 
 1.00 
 
 Free. 
 
 a 
 
 Class 1 includes all persons owning, controlling, or managing 
 capital in money or propertj^ to the value of over |25,000. 
 
 Class 2, those owning, etc., property or mone}^, $15,001 to $25,000. 
 
 Class 3, those owning, etc., property or money, |1 0,001 to $15,000. 
 
 Class 4, those owning, etc., property or money, $5,001 to $10,000. 
 
 Class 6, those owning, etc., property or money, $1,001 to $5,000. 
 
 Class 6 includes all males over 18 not included in the above classes. 
 
 Class 7, all women over 18. 
 
 Class 8, free, includes soldiers and militar}^ employes in active 
 service; those over 60; the poor, and those physically and mentally 
 incapable of performing labor. 
 
 Said taxes will be collected in two semi-annual installments in 
 advance hj the cabezas of the respective barrios, and in accordance 
 with the poll list. 
 
 Art. 9. During this jesiv import duties in Luzon and the adjacent 
 islands are to be abolished; duties on exportation and coastwise trade 
 will remain as heretofore, on a ten per cent ad valorem schedule. 
 
 Art. 10. The duties on exportation and coastwise trade referred to 
 in article 9 will be collected by the "consejeros de rentas"** (provin- 
 cial treasurers or tax commissioners), acting as collectors of customs, 
 in those ports which are the capitals of the provinces. In other 
 places the collection of the duties will be in charge of "delegados de 
 rentas"^ (local treasurers or tax collectors), under the immediate 
 supervision of the local "juntas" (boards composed of the four prin- 
 cipal oflSicers of a town and the "cabezas" of each "barrio"), the presi- 
 dente of which must remit weekly to the provincial treasury the amount 
 collected during the week. 
 . Art. 11. The property of religious corporations restored to the 
 
 « Members of provincial council charged with the collection of taxes, etc. 
 b Members of local boards, charged with the collection of taxes, etc. 
 
73 
 
 state in accordance with the additional article of the constitution will 
 be administered b}^ men of means who will be designated by the sec- 
 retary of the treasury, local chiefs (presidentes) preferred, who will 
 furnish such security, in cash or by bond, as the secretary of the 
 treasury may deem necessary. 
 
 ■ Art. 12. Those who administer the property of religious corpora- 
 tions will receive in payment for their services a percentage of the 
 annual rent received from the property; same to be payable when 
 they have rendered accounts with the corresponding vouchers of all 
 receipts and expenditures during the year, in addition to the quarterly 
 account they must render to the secretary of the treasury. Fees for 
 administration granted by this article shall be as follows: 
 
 $1 to $100: Fee of 20 per cent. 
 
 $101 to $1,000: Fee of 20 per cent for first 100 pesos, plus 15 per 
 cent for remainder. 
 
 $1,001 to $10,000 and over: 20 per cent for first 100 pesos, plus 15 
 per cent for remainder, up to 1,000 pesos; plus 10 per cent for 
 remainder. 
 
 Art. 13. In default of responsible persons who can deposit the 
 requisite security the government and the local "junta" will simul- 
 taneously receive bids for the lease of the said estates, in accordance 
 with the general instructions of the government and the special one 
 that the lease price shall be at least half of the annual rental which 
 'was paid for the land before it was restoied to the state, and also 
 that the price of the subleases, if any be made, shall not exceed two- 
 thirds of the amount which the lessees paid to the former owners, 
 prefe rence being given to the present occupants. 
 
 -Au:^rrT57 For the use of the municipal treasur}?^ there is hereby 
 created a tax of 50 per cent on permits for solemn burial ceremonies, 
 as well as a tax of 2 pesos for each license for a festival and one of 1 
 centimo for each pound of meat, which taxes will be collected by the 
 ' ' delegado de rentas " (member of the city council charged with the 
 collection of revenue), and in his default by the " contratistas " 
 (contractor for the purpose of supplying meat to a town; only one 
 was allowed). 
 
 Art, 15. All civil or military employes of whatever rank, from the 
 highest to the lowest, shall henceforth receive the pay indicated in 
 the following table : 
 
 Military. 
 
 Civil. 
 
 
 Lieutenant-general 
 
 Secretaries 
 
 7-'0 
 
 General of division 
 
 
 600 
 
 General of brigade 
 
 Asst. chief of bureau, 1st class 
 
 540 
 
 Colonel 
 
 480 
 
 Lieutenant-colonel 
 
 Asst. chief of division . . . 
 
 4"'0 
 
 Major 
 
 
 BfiO 
 
 Captain 
 
 
 SOO 
 
 First lieutenant 
 
 
 ''40 
 
 Second li eutenant 
 
 
 ISO 
 
 Sergeant 
 
 Employes receiving 2i chupas of rice (a little over If 
 pints). 
 
 Employes receiving 2i chupas of rice 
 
 do 
 
 79 
 
 Corporal, at $4.50 per month 
 
 54 
 
 Soldiers, at $3.50 per month 
 
 49 
 
 
 
 
 Art. 16. No paj^ment will be authorized which is not included in 
 the present estimates or granted by later authority, given in conform- 
 ity with the law of accountability (ley de contabilidad) of Septem- 
 
74 " 
 
 ber 12, 1870, and order of October 4, of the same j^ear, which are 
 continued in force temporarily, in so far as thej^ are not contrary to 
 laws of the republic. 
 
 Art. 17. Provincial councils shall be provided with a secure safe 
 with three keys or padlocks, one of which will be in the custody of 
 the head of the province (jefe provincial), one in the custody of the 
 member of the council charged with the collection of revenue (conse- 
 jero de rentas), and one in the custody of the member charged with 
 legal affairs (consejero de justicia). 
 
 Art. 18. No official shall be allowed to receive two salaries, even 
 though he holds more than one office. 
 
 Art. 19. The secretary of the treasury will have authority and 
 control over all offices and affairs of his department, and his duties are: 
 
 A. To secure the most equitable distribution of contributions and 
 imposts, the amounts received from taxation, and suggest to the gov- 
 ernment suitable alterations and ameliorations. 
 
 B. To approve the general accounts of receipts and disbursements 
 which the chief of the division of taxes and the chief disbursing officer 
 (ordenador-general) may render, and see that the monthly reports of 
 receipts and expenditures by the officials of the several bureaus are 
 forwarded to him. 
 
 C. To prepare the estimate of receipts and expenses. 
 
 D. To provide for deficiencies or extraordinary credits, with the 
 consent of the cabinet, if the urgency of the case will not permit the 
 passage of a special law. 
 
 Art. 20. It is the duty of the chief disbursing officer (ordenador- 
 general de pagos): 
 
 A. To make payments and to liquidate all obligations and liabilities 
 of the government, either himself or through deputies, except in those 
 of the war and navy departments. 
 
 B. To arrange monthly for the distribution of funds in accordance 
 with the sections of the general estimate (budget) of the government, 
 opening the necessary credits for the provincial treasuries for the 
 expenses of the following month, and 
 
 C. To see that the provincial presidentes render their accounts of 
 public expenses with punctualit}'^, which, after they have audited, cor- 
 rected, and consolidated in a general return, he will forward to the 
 secretar}?^ of the treasury. 
 
 Art. 21. The chief of the division of direct and indirect taxation 
 shall have charge of the preparation, coursing, and closing up of all 
 operations leading up to the examination, declaration, and liquidation 
 of all treasur}^ dues, subject to the instructions, rules, and regulations, 
 and therefore his duties are: 
 
 A. To see that the taxes, imposts, and other revenues of the gov- 
 ernment are collected on the da}^ and at the time designated, and that 
 their payment into the treasury is not delayed. 
 
 B. To administer and sell, in confoTmity with the laws, property of 
 the state, as well as, in accordance with (orders of) the cabinet, the 
 property seized on account of offenses or for any other reason. 
 
 C. To keep in security the stamped paper of the government, the 
 custodian of which will render him an account of that department. 
 
 D. To see that the members of provincial councils charged with the 
 collection of revenues (consejeros de rentas) render accounts of public 
 
75 
 
 revenue and stamped paper with punctuality; these he will examine, 
 correct, and consolidate into one general amount, which he will for- 
 ward to the secretary of the treasury. 
 
 E. To obey, and to see that all employees under his jurisdiction 
 obey, the laws, regulations, and instructions, and orders now in force, 
 as well as those which may hereafter be enacted. 
 
 Akt. 22. The duties of the auditor-general (interventor-general) for 
 the government are: 
 
 A. To scrutinize all acts of the administration in regard to the 
 schedule of taxes and rates of duty and the collection and apportion- 
 ment of the income of the state. 
 
 B. To supervise the accounting for payments and receipts. 
 
 C. To have charge of the general bookkeeping system of all depart- 
 ments. 
 
 D. To submit to the secretary of the treasury the annual accounts 
 and the general returns of receipts and expenditures. 
 
 E. He will himself, personally, or by means of deputies, inspect all 
 the bureaus and divisions in the department of war and navy in so far 
 as refers to matters which require settlement and payment. 
 
 Art. 23. The functions and duties of the treasurer (tesorero de la 
 secretaria de hacienda) are: 
 
 A. To safeguard the public funds. 
 
 B. To collect the amount derived frem taxes and other sources of 
 revenue, and to sign the vouchers issued as receipts of pa3^ment to 
 persons concerned. 
 
 C. To pay treasury bills or warrants issued by the chief disbursing 
 officer (ordenador) and countersigned hj his assistant. No payment 
 will be made which is not included in the estimates unless injury to 
 the state and especialh' to the liberty of the country would result from 
 delay, in which case it will suffice if the civil and military authority 
 of the place where the necessity has arisen should issue an order on 
 the treasurer and auditor-general, so that the payment can be made 
 under responsibilit}^ of said authority. 
 
 D. To see that officials in charge of provincial or subtreasuries 
 render accounts, which he will examine, correct, and consolidate into a 
 general account, which he will submit to the secretary of the treasury, 
 together with the several accounts which compose it. 
 
 E. To carry an account and record of all receipts and disbursements 
 of public funds. 
 
 Art. 24. Members of the provincial councils who are charged with 
 the collection of revenue (consejeros de rentas) will for the present 
 discharge the same duties as former treasury officials under Spanish 
 government, and consequently^ their duties are: 
 
 A. To collect taxes and contributions and to make payments on the 
 warrants and orders of the local head. 
 
 B. To render accounts of money, taxes, and stamped paper and for- 
 ward them to the secretarj^ of the treasury. 
 
 C. To keep and audit the accounts of all receipts and disbursements 
 of their several offices. 
 
 Art. 25. The heads of provinces will, for the present, be the deputies 
 of the chief disbursing officer (ordenador general de pagos) and as 
 such will have the following duties: 
 
 A. To draw up in advance the estimates of expenses for the next 
 
76 
 
 succeeding month and make a request on the secretary of the treasury 
 for the amount necessary, in order that the latter may make proper 
 allowance for same in the apportionment of funds. 
 
 Art, 26. The members of provincial councils charged with legal 
 affairs (consejeros de justicia), who, for the present, will discharge the 
 duties of auditors of the treasury, will perform the same functions 
 and service as prescribed for auditors-general in article 22, with the 
 exception of the duties described in paragraphs D and E. 
 
 Art. 27. The local treasurers (delegados de rentas) — members of 
 town council charged with collection of taxes, etc. — as the auxiliary 
 agents of the acting provincial treasurers, should — 
 
 A. Attend to the collection of taxes and imposts in their district, 
 and after deducting payments ordered by the member of the pro- 
 vincial council charged with the collection of revenues, will remit the 
 balance of the funds to the provincial treasury, and 
 
 B. Keep an account and record of disbursement of funds with an 
 explanation of each entry. 
 
 Art. 28. It shall be the duty of the member of the provincial 
 council charged with the collecting of revenues (acting provincial 
 treasurer) to render treasury accounts, giving a statement of receipts 
 and disbursements, as well as accounts of public funds. And it shall 
 likewise be the duty of the provincial presidente (governor) to render 
 an account of public expenses,* each of which, after being checked by 
 the member of the provincial council charged with legal affairs (con- 
 sejero de justicia — acting provincial auditor), will be sent in duplicate 
 to the secretary of the treasury for examination and final audit. 
 
 Art. 29. In case of the absence or legal incapacity of the head of the 
 province the vice-president, who is the local chief of the capital of the 
 province (Cabecera), will act in his place. In case of the absence of 
 the member of the provincial council charged with the collection of 
 taxes (consejero de rentas) the corresponding officer in the local board 
 of the capital of the province will act in his place. In case of the absence 
 of the member of the provincial council charged with legal matters 
 (consejero de justicia) the corresponding member of the local board 
 of the provincial ca,pital will perform his duties. The substitutes will 
 receive half of the allowances assigned in the estimates to the perma- 
 nent occupants of the positions, provided the vacancy is only tempo- 
 rary, and will receive the full allowance when the absence is perma- 
 nent, unless it is on the public service. 
 
 All employes whose state of health is such as to prevent them from 
 performing their work, may make formal application for a leave of 
 absence, enclosing certificates showing their ill health. These will be 
 forwarded to the chief of the branch to which the}^ belong, who will 
 pass upon their request. 
 
 Sick leaves may be granted for one month and extended to two, if 
 the employe can prove that his illness continues. If he has not 
 returned to duty at the expiration of such period, the employe will 
 lose his position and all right to salary or allowances. Leave shall be 
 considered as beginning on the day following that on which the 
 employe receives notice of it having been granted. Heads of provinces 
 can grant sick leaves on notifying the head of the department to which 
 the application belongs for his information. They may also grant 
 leaves of absence for one month to employes on private business, with 
 
77 
 
 an extension of fifteen days, but during this period said employes will 
 not receive pay or allowances. 
 
 Art. 31. The officials, who together hold the keys of the cash boxes, 
 that are described in article 17, will, on the first day of each month, 
 proceed to count the sum or sums in their charge, making an itemized 
 statement in triplicate, two copies of which they will forward to the 
 secretary of the treasury. 
 
 These officials will take charge of all stamped paper which the cor- 
 responding bureau of the treasury forwards, and will keep a special 
 book for the purpose of accounting for it. In order to issue this 
 stamped paper they are authorized to appoint salesmen who will 
 receive the same and pay for it in advance, less their own allowance 
 for selling same. 
 
 Awi. 32. The three officials above desci-ibed are also authorized to 
 receive and enter in the treasury all voluntary deposits of individuals 
 who desire to guarantee some business transaction (probably means 
 security for performance of contracts, which security under Spanish 
 law was deposited in cash). 
 
 Art. 33. If from unforeseen causes the receipts are not sufficient to 
 meet the expenses reckoned upon in the estimates, by the order which 
 gives precedence to the needs of the public service, all salaries shall 
 be stopped, and emploj^es will be allowed only sufficient for the neces- 
 sities of life, which will be met as far as the resources of the public 
 treasury admit. 
 
 Malolos, February 19, 1899. 
 
 Emilio Aguinaldo. 
 
 The Secretary of the Treasury, per 
 
 Arcadio Rosario. 
 
 (Note. — The estimates in detail follow in the original.) 
 
 M. 
 
 CONTRIBUTIONS OF WAR. 
 
 Iloc/cm, DeceniherlS, 1898 (289-3). — Special tax commissioner reports 
 that he expects the contribution of war of Isabela province to be 
 $100,000 in 1899, to be paid in two installments, in September and 
 July, 1899. 
 
 Bautista, February 9, 1899 (49-1).— C. M. Clark, agent for Smith, 
 Bell & Co., sends T. Sandico a carload of rice, which he desires him 
 to present to President Aguinaldo for his force. 
 
 Malolos^ February 10, 1899 (289-1). — Baldomero Aguinaldo, secre- 
 tary of war, in a circular letter informs the people that when the pres- 
 ent conditions (war with the Americans) cease contributions given for 
 the war or their value will be returned. 
 
 Gerona, Tarlac, Fehruary 10, 1899 (289-11). — Report from collector 
 of contributions of war that he has received 95 sacks of rice as a dona- 
 tion from Smith, Bell & Co. (Bautista). 
 
 Malolos, February 11, 1899 (19-1). — The commissary of war receipts 
 for the above rice. 
 
78 
 
 Bayanibang ^ Pangasincm Province^ February 18, 1899 (289-11). — 
 Report from collector of contributions that Smith, Bell & Co. have 
 given 100 sacks of rice as a voluntary contribution of war. 
 
 Bautista, Fehruary 18, 1899 (258-4).— C. M. Clark, agent for Smith, 
 Bell & Co., to F. Macabulos, asking authority to bring palay from 
 Camiling. 
 
 Bautista, March 7, 1899 (258-3).— C. M. Clark, agent for Smith, 
 Bell & Co., sends General Macabulos 111 sacks of rice. 
 
 IsaMa de Luzon, March U, 1899 (297-3).— Forwards $36,816.77, 
 contributions of war. 
 
 Bayanibang, Pangasinan, March 16, 1899 (289-11). — Agent for 
 Smith, Bell & Co. contributes 100 sacks of rice to revolutionary 
 government. 
 
 Malolos, October 7, 1899 (247-lj. — Roll of commissioners appointed 
 to collect contributions of war; 25 commissioners consigned to Manila, 
 Bulacan, Laguna, Batangas, Bataan, Nueva Ecija, Pampanga, Morong, 
 Ambos Ilocos, Pangasinan, Cagayan, Isabela, Zambales, Albay, Capiz, 
 and Antique provinces, the last two in Panay and the others in Luzon 
 Island. 
 
 Nueva Cdceres, October 18, 1899 (721-6). — ^Telegram from delegate 
 at Camarines and Albay (loan to secretary of treasury) states that in 
 January and February he sent $100,000 to secretary of treasury from 
 Smith, Bell & Co., by conduct of Maj. Sanreano Cruz, of Albay. 
 
 Atimonan, October 28, 1899 (526-8). — Gen. J. I. Paua informs 
 Aguinaldo that he is forwarding 220,000 pesos from Ta3^abas Prov- 
 ince, through the general commanding the political-military govern- 
 ment of southern Luzon. Paua states that since May 18 last he has 
 forwarded about 400,000 pesos to the treasury. 
 
 [Original filed 1273-8.] 
 [Translation.] 
 
 Ofl&ce of the Secretary of the Treasury. — -General estimate of expenses for 1899. 
 
 No. 464. 
 
 (Voucher — Warrant. ) 
 
 Mr. Maurioio Ilagan, 
 
 Paymaster- Oeneral of the Filipino Republic. 
 
 Documents 
 which accompany. 
 
 The certification 
 
 referred to. 
 
 Paid 
 
 Total— $178,642.33 
 
 The treasurer-general is hereby directed to paj" to 
 Mr. Ramon Soriano, lieutenant-colonel of infantry, 
 the sum of one hundred seventy-eight thousand, six 
 hundred forty-two pesos and- thirty-three centimos 
 in drafts and letters of exchange, in order to negoti- 
 ate the exchange of the same for cash in Manila, by 
 order of the honorable Mr. President, the bearers of 
 the same being Francisco Enaje and Lorenzo Sanchez, whose certifica- 
 tion accompanies. 
 
 And in virtue of this warrant, with the receipt of the party named, 
 and the corresponding entries of the transaction by the paymaster's 
 clerk and the comptroller, the stipulated amount will be paj^-able to him 
 in the corresponding office of the treasury. 
 Tarlac, 5th of August, 1899. P. S. 
 Entered. Bookkeeper of the paymaster-general. 
 
79 
 
 Entered. Chief of bookkeeping department. 
 
 Paid. Received. R. Soriano. 
 
 Mr. Sinforoso San Pedro, chief of the cashier's division and central 
 treasurer of the Filipino republic by regular substitution, certifies: 
 
 That to-day there has been paid under warrant No. 464 to Mr. 
 Ramon Soriano, lieutenant-colonel of infantry, the sum of one hun- 
 dred seventy-eight thousand six hundred forty-two pesos and thirty- 
 three centimos in letters of exchange and orders to be exchanged for 
 cash in Manila, which are as follows: 
 
 No. 12.— For $590— Sorsogon, 10th of March, 1899. At sight, please pay this orig- 
 inal draft to the order of Mr. Mariano Trias, the sum of five hundred ninety pesos, 
 for value received, and enter the same in account as per letter of advice of your 
 servant. For F. Suarez. Marcial Suarez. To Angel Ortiz, Manila. 
 
 No. 9. — For $600 — Sorsogon, 21st of February, 1899. At sight, please pay this 
 original draft to the order of Mr. Mariano Trias, the sum of six hundred pesos, value 
 received, and enter the same in account as per letter of advice. By authority of 
 F. Suarez. Marcial Suarez. To Mr. Angel Ortiz, Manila. 
 
 No. 181 . — For 2,500 pesos — Calbayog, 20th of February, 1899. At three days' sight, 
 please pay this original draft to the order of bearer the sum of two thousand five 
 hundred pesos, which you will enter in account current according to letter of advice 
 of Warner, Barnes & Co. E. E. Seall. To Messrs. Warner, Barnes & Co. , Manila. 
 
 No. 135.— Barugo, 23rd of January, 1899— For $6,015.15. At three days' sight, 
 please pay to the order of Mr. Teodoro Legaspi, this first letter of exchange, the sum 
 of six thousand fifteen dollars, fifteen centimos, for value received, which you will 
 enter in account current of your obedient servant, A. L. Bindloss. Messrs.. Warner, 
 Barnes & Co., Manila. 
 
 137. — Barugo, 23rd of January — For $4,766.67. At three days' sight you will please 
 pay this first of exchange to the order of Mr. Teodoro Legaspi the sum of four thou- 
 sand seven hundred seventy-six dollara and sixty-seven centimos for value received, 
 and place the same in account current of your obedient servant, A. L. Bindloss. 
 Messrs. Warner, Barnes & Co., Manila. 
 
 Katbalogan, 27th of March, 1899. — Messrs. Aldecoa & Co., Manila. Dear Sirs: By 
 virture of this draft, and without further advice, you will please pay in current 
 money to the citizen, Mr. Teodoro Legaspi, for my account, the sum of $80,761.85, 
 eighty thousand seven hundred sixty-one pesos and eighty-five centimos, value 
 received here, which sum you will please pass to my debit. With thanks in antici- 
 pation, I repeat myself, your obedient servant, who kisses your hand, Fernando 
 Escano. 
 
 Fernando Escafio y Villareal — Leyte, Malitbog — Malitbog, 11th of February, 1899. — 
 Messrs. Aldecoa & Co., Manila. Dear Sirs: By virtue of this letter, and without 
 further advices, you will please pay in current money to the citizen, Mr. Teodoro 
 Legaspi, and for my account, the sum of thirty-three thousand five hundred nine 
 pesos and fifty-eight centimos, which sum you will likewise please place to the debit 
 of my account. With thanks in advance, I repeat myself, your obedient servant who 
 kisses your hand, Fernando Escaiio. 
 
 Fernando Escaiio y Villareal — Leyte, Malitbog — Malitbog, 11th of February, 1899 — 
 Messrs. Aldecoa & Co., Manila. Dear Sirs: By virtue of this letter, and without 
 further advice, you will please pay in current money to the citizen, Mr. Teodoro 
 Legaspi, and for my account, the sum of forty-nine thousand eight hundred ninety- 
 nine pesos and eight centimos, which sum you will likewise pass to the debit of my 
 account. With thanks in advance, I repeat myself, your obedient servant who kisses 
 your hand, Fernando Escano. 
 
 And in order that the preceding may be made evident and have the 
 desired and necessary value and effect, this document is viseed by the 
 secretary of the treasmy, and sealed by the chief of this office in Tar- 
 lac, the 5th day of August, one thousand eight hundred and ninety- 
 nine. 
 
 Sinforoso San Pedro. 
 O. K. 
 Secretar}'^ of the treasury. 
 
 Hugo Ylagan. 
 
 [Seal of treasury of Philippine republic] 
 
80 
 
 Note. — ^To the drafts referred to is united a letter corresponding to 
 drafts Nos. 9 and 12, for six hundred pesos and five hundred ninety 
 pesos, respectively, which is as follows: 
 
 There is a note at the margin which says: Francisco Suarez — Sorsogon, 10th of 
 March, 1899 — Mr. Angel Ortiz, Manila. Dear Sir: I hereby request that you please 
 accept and pay the following drafts: No. 9, at sight, to Mr. Mariano Trias, for the 
 sum of 600 pesos, and No. 12, at sight, to Mr. Mariano Trias, for the sum of 590 pesos; 
 total, 1,190 pesos, which you will please charge to the account of your obedient ser- 
 vant who kisses your hand. For F. Suarez. M. Suarez. 
 
 Note. — It is hereby certified that said documents were delivered to 
 
 Mr. Ramon Soriano by order of the honorable president, he being the 
 
 one charged with writing to Manila to collect the money on same, the 
 
 bearers of which being Messrs. Francisco Enaje and Lorenzo Sanchez, 
 
 Tarlac, 6th of August, 1899. 
 
 SiNFOROso San Pedro. 
 Concurs. 
 The secretarjT^ of treasury. 
 
 Hugo Ylagan. 
 
 Francisco Enaje. 
 Lorenzo Sanchez. 
 
 [Seal of treasury of Philippine republic] 
 
 TRANSLATION OF PAPERS CAPTURED AT DAGUPAN. 
 
 [P. I. R. Originals filed 49-1.] 
 
 No. 1. 
 
 There is a letter head which says: " Smith, Bell & Co., Manila, Cebii, Iloilo. Tele- 
 graphic address: Bell, Manila." 
 
 Bautista, February 9, 1899. 
 My Very Dear Friend, Senor Sandico: I take pleasure in en- 
 closing a shipping receipt for a carload of rice, which 1 hope the 
 president, General Aguinaldo, will accept for his troops. My inten- 
 tion was to send white rice, but through a mistake at my storehouses 
 they loaded uncleaned rice. 
 
 Command in everything your sincere friend, who kisses your hand. 
 (Signed) C. M. Clark. 
 
 No. 2. 
 
 (Draft of a letter written on same sheet as preceding.) 
 
 To the Intendente Militar: 
 
 Enclosed herewith I have the pleasure of sending you a receipt made 
 by the agent of the station at Gerona, hoping that you will be so kind 
 as to arrange to have someone receive at the station in this town the 
 hundred sacks of rice which are described on the receipt, or ticket, for 
 the subsistence of our troops. 
 
 God, etc. 
 
81 
 
 No. 3. 
 
 (Draft of a letter written on same sheet as preceding.) 
 
 Malolos, February 11, 1899. 
 My Dear Friend: With your kind letter of the 9th instant I received 
 the 100 sacks of rice which you voluntarily furnished for the use of 
 the Filipino army, for which General Aguinaldo is extremely grateful, 
 and in the name of the government I give you a million thanks. With 
 nothing else to say, I repeat, that I am your very affectionate friend, 
 who kisses your hand. 
 
 No. 4. 
 
 There is a letter head which says: "Intendencia militar del gobierno republicauo 
 de Filipinas." 
 
 I have received the invoice of 100 sacks of rice sent from the town 
 of Gerona (Tarlac), furnished for the supply of the troops of our army. 
 Of this I have the honor to inform you, in reply to your kind commu- 
 nication dated to-day. 
 
 May God keep you many years. Malolos, February 10, 1899. 
 
 The commissary of war. 
 
 (Signed) Pedro Arigo. 
 
 To the Secretary of the Interior. 
 
 No. 5. 
 
 To the Secretary of the Interior: 
 
 Out of the one hundred sacks of rice referred to in your kind letter 
 of the 10th instant, I must inform jou. that on\j ninety-five have been 
 received in this department. They come from Bautista, having been 
 donated by the Smith-Bell Company. ' 
 
 Malolos, February 11, 1899. 
 
 The officer in charge. 
 
 (Signed) Ramon Fermin. 
 
 TEANSLATION OF A SERIES OF LETTEES AND DOCUMENTS CAPTURED 
 
 AT DAGUPAN. 
 
 [P. I. R. Original filed 49-2.] 
 
 No. 1. 
 
 To the Jionorable President of the B evolutionary Government of the 
 Philij}2Jines. 
 
 Honorable Sir: We have the honor to transmit to your hands two 
 petitions from our representative in Legaspi appealing "^from the judg- 
 nient rendered by the delegado de marina of that port, who has made 
 him pay a tax of 5 per cent export duty on 2,416 bundles of hemp 
 bought before the arrival of the troops of the revolutionary govern- 
 ment. We enclose two receipts relating to said hemp. 
 
 We can not do less than protest with due respect against this tax 
 and this procedure, and we request that you be so kind as to revoke 
 
 6224—03 6 
 
82 
 
 that judgment and order that the sum paid b}^ our representative at 
 Legaspi be returned, taking into consideration that he bought the 
 hemp for shipment to Manila before the new impost had been decreed, 
 a reason which has always been valid in public administration by rea- 
 son of being founded upon the principle that laws have no retroactive 
 effect so as to take effect in the cases of acts and propositions of earlier 
 date than that of their promulgation. 
 
 Moreover, the direct tax has alwaj^s been unfavorable to agriculture 
 and to movements and shipments from province to province because 
 the additional tax absorbs the profits and the sources of the revenue 
 continue to decrease instead of increase. 
 
 The provisions of international law through the administrative pro- 
 ceedings and the forms that should precede a new impost give grounds 
 for a claim for damages, which we desire to avoid rather than institute. 
 
 Wherefore we request you to please render a just decision upon the 
 petitions which we submit herewith, with the belief that we have no 
 doubt of securing justice. 
 
 Manila, Januarj^ 3, 1899. 
 
 Smith, Bell & Co. 
 
 There are several revolutionary postage stamps, canceled with a stamp which says: 
 "Gobno. Revolro. de Filipinas. Secreta. de Hacienda." 
 
 No. 2. 
 
 (A receipt on an official blank.) 
 
 Department of marine and commerce of the revolutionary government of the 
 Philippines. No. 24. Province of Albay. Port of Legaspi. 
 
 Received of Mr. J. H. Osmond, the sum of one thousand three 
 hundred and eighty-one pesos, in payment of the duty of 5 per cent 
 on the value of his merchandise loaded upon the American steamer 
 Cehu, which is bound for Manila. 
 
 Legaspi, December 26, 1898. 
 
 The administrator, 
 
 Laureano Cruz. 
 
 The inspector, 
 
 Lorenzo Pascual. 
 
 Amount, |1,381. 
 
 This sum will be turned in as a deposit. 
 
 No. 3, 
 
 Department of marine and commerce of the revolutionary government of the 
 Philippines. No. 15. Province of Albay. Port of Legaspi. 
 
 Received of Mr. J. H. Osmond the sum of one thousand and eighty- 
 five pesos in payment of the duty of 6 per cent on the value of his 
 merchandise loaded upon the American steamer Cehl, which is bound 
 for Manila. 
 
 Legaspi, December 9, 1898. 
 
 The administrator, Laureano Cruz. 
 
 The inspector, Lorenzo Pascual. 
 
 Amount, $1,085. 
 
 Note.— This sum will be turned into the chests of the treasury as 
 a deposit. 
 
83 
 
 No. 4. 
 
 Sir: Mr. J. H. Osmond, a British subject and representative of 
 Messrs. Smith, Bell & Company, a business firm of Manila, has recourse 
 to the authority of the general in appeal from the judgment delivered 
 by the delegado de marina of this port of Legaspi, declaring subject 
 to the payment of export duties 1,085 bundles of hemp, shipped to the 
 capital, Manila, by the steamer Oebii consigned by me. 
 
 Nothing is further from my mind than to evade the payment of any 
 impost that your government may establish ; or still less to invoke any 
 law or legal doctrines that ma}^ tend to nullify it. Only settle for me 
 the point as to whether the decree that provides for the imposition of 
 this duty should have a retroactive character or force, so as to be 
 applicable to an article of commerce purchased before its promulga- 
 tion. 
 
 I must make it clear that the 1,085 bundles shipped to Manila on 
 the ship mentioned are a part of the 2,500 bundles bought in this 
 port of Legaspi for the gentlemen whose names appear in the accom- 
 panying statement or note, which is a literal copy of the one presented 
 by me voluntarily on October 17th last, to the delegado then in 
 office, Senor Fulgencio Contreras. 
 
 Having then paid into the treasury of the government the sum of 
 $1,085, to which the 5 per cent export duty amounted, in consequence 
 of the demand of the present delegado, Senor Cruz, 
 
 I beg of the general to please declare exempt from said payment of 
 dutj^ the 2,500 bundles acquired before the establishment of this new 
 impost; or otherwise to make a proper decision to settle said question, 
 which is not clear to me. It is justice which I beg. 
 
 Legaspi, December 12, 1898. 
 
 J. H. Osmond. 
 
 No. 6. 
 
 Stafement of the bundles of hemp purchased from Messrs. Smith, Bell & Company before 
 the arrival of the troops of the revolutionary government. 
 
 Bought from— 
 
 Bundles. 
 
 
 Balburo Jaucian 
 
 1,500 
 100 
 500 
 400 
 
 [■Balance due on former contracts. 
 
 Luis Thomas 
 
 Same 
 
 [■Bought on the 10th of this month. 
 
 E. Ruiz 
 
 
 
 2,500 
 
 
 Daraga, October IT, 1898. 
 
 J. H. Osmond. 
 
 No. 6. 
 
 Mr. J. H. Osmond, a British subject, and representative of Messrs. 
 Smith, Bell & Compan}^, a business firm of Manila, has recourse to 
 the authorit}" of the general in appeal from the judgment delivered by 
 the delegado de marina of this port of Legaspi, declaring subject to 
 
84 
 
 the payment of export duties 1,381 bundles of hemp, shipped to the 
 capital, Manila, by the steamer Cdiu consigned by me. 
 
 Nothing is further from my mind than to evade the payment of any 
 impost that your government may establish or still less to invoke any 
 law of legal doctrine that may tend to nullify it. Only settle for me 
 the point as to whether the decree that provides for the imposition of 
 this duty should have retroactive character or force, so as to be appli- 
 cable to an article of commerce purchased before its promulgation. 
 
 I must make it clear that the 1,381 bundles shipped to Manila on 
 the ship mentioned are a part of the 2,500 bought in this port of 
 Legaspi for the gentlemen whose names appear in the accompanying 
 statement or note, which is a literal copy of the one presented by me 
 voluntarily on October 17th last to the delegado then in office, Senor 
 Fulgencio Contreras. 
 
 Having then paid into the treasury of the government the sum of 
 $1,381, to which the 5 per cent export duty amounted, in consequence 
 of the demand of the present delegado, Senor Cruz, I beg of the gen- 
 eral to please declare exempt from said payment of duty the 2,500 
 bundles acquired before the establishing of this new impost, or other- 
 wise to make a proper decision to settle said question, which is not 
 clear to me. It is justice that I beg. 
 
 Legaspi, December 26, 1898. 
 
 J. H. Osmond. 
 
 No. 7. 
 
 Office of the Secretary of the Treasury, 
 
 IMolos, Felruary %, 1899. 
 
 DECREE. 
 
 Referring to the petition presented by Mr. J. H. Osmond, a British 
 subject and representative of Messrs. Smith, Bell & Company, a 
 business firm of Manila, appealing from the judgment rendered by the 
 delegado de marina of the port of Legaspi, wherein he requests the 
 repayment of $1,085, paid into said office of the delegado de marina, 
 which impost is equivalent to 6 per cent of the value of 1,085 bvindles 
 of hemp, as an export duty, in conformity with the decree of Novem- 
 ber 17th last, alleging that these goods had been acquired before the 
 promulgation of said decree. 
 
 Whereas in view of the fact that the payment in question must be 
 demanded upon the article on which imposed in the act of loading 
 same on the ship, which occurred on December 9, while the decree 
 mentioned was already in force, as is shown by the receipt No. 15; and 
 inasmuch as in deciding the matter the time of acquisition should not 
 be taken into consideration, for the reason that the decree in question 
 has no bearing whatever upon the time of acquisition of the article of 
 commerce through legal means recognized by the civil and commer- 
 cial codes now in force provisionally; while on the other hand, the 
 decree creates a customs tax recognized and approved by all civilized 
 nations. Upon the recommendation of the secretary of the treasury, 
 I hereby declare that there are no grounds for repaying the sum of 
 
85 
 
 $1,085, requested by the representative of Messrs. Smith, Bell & 
 Company, Mr. J. H. Osmond, who will be notified of this decree. 
 
 Mariano Trias, Secretary. 
 
 President of the Ite])iihlic. 
 
 Note. — On this same date the instructions contained in the above 
 decree were complied with by sending a complete notification to the 
 interested party through the jefe de marina of the port of Legaspi. 
 
 In witness whereof I sign this. 
 
 Simeon Soriano. 
 
 No. 8. 
 
 (This is exactly the same as the preceding, except that it refers to 
 $1,381, impost on 1,381 bundles of hemp, shipped on December 26th, 
 as shown b}^ receii)t No. 24. — Translator.) 
 
 Ma. 
 
 NOTE ON RELATIONS WITH THE INSURGENTS OF CERTAIN FIRMS 
 ENGAGED IN TRADE IN SAMAR. 
 
 In describing the methods of the government instituted by Emilio 
 Aguinaldo and his followers in the Philippines from sources which 
 have survived the vicissitudes of war, there are, as is to be expected, 
 periods of time and portions of territory which are not covered by 
 documents. This does not mean that no documents existed, but merely 
 that they have been destroyed or have not reached this office. There 
 are, however, places where for certain periods the documentary evi- 
 dence relating to certain subjects is complete. For example, a number 
 of depositions taken by the judge-advocate of the Department of the 
 Visayas and other officers in Samar during 1901 are on file in the 
 Bureau of Insular Affairs of the War Department (under file No. 6431), 
 which show how Lucban, commanding the insurgents in Samar, was 
 able to obtain supplies of rice and mone}^ to keep up his guerilla war- 
 fare bj^ the taxes he collected upon the sale of hemp (abaca) to foreign 
 merchants trading in that island. The evidence led the United States 
 military authorities to expel from Samar on October 7, 1901, Mr. 
 Gibson, agent for Warner, Barnes & Co., and Mr. Easton, agent for 
 Smith, Bell & Co., and permission to trade in Samar was refused to 
 the firms they represented until trade was reopened with Samar on 
 May 15, 1902. There was, however, no general trade permitted with 
 that island before the latter date. 
 
 This expulsion was on account of what appeared conclusive evidence 
 of these firms engaging in contraband trade with and paying taxes to 
 the insurgents in that island. It ma}^ be well to state that Mr. Easton 
 made an affidavit before the acting British consul in Manila that he had 
 in no way aided the insurgents and that a full account of the firm's 
 transactions had been forwarded to Manila. A further affidavit by 
 him was made before the judge-advocate at Catbalogan that no clan- 
 destine sales had been made and no rice sent or money paid out of 
 
86 
 
 Catbalogan without the permission of the United States military 
 authorities. 
 
 The reports of examinations of persons in Samar from which these 
 extracts were made are of considerable scope and cover subjects which 
 do not bear upon the case in issue. These extracts are of interest as 
 showing the relations of agents of foreign trading companies in 
 Manila with the insurgents in Samar during the period of hostilities 
 before October, 1901. 
 
 TRANSLATION OF LETTERS CAPTURED AT DAGUPAN. 
 
 [P. I. R. Originals filed 49-3.] 
 
 There is a letterhead which says: "Smith, Bell & Co., Manila, Cebu, Iloilo. 
 Telegraphic address: Bell, Manila." 
 
 Manila, Decemher 9, 1898. 
 To the honorable Seiior Emilio Aguinaldo, 
 
 President of the revolutionary government of the Philippines. 
 
 Honorable Sir: We desire to establish an agenc}^ of our house at 
 Calbayog, and must send to represent us Mr. W. Easton, a person 
 who has our confidence, and for whom we will stand as sponsors. 
 
 For the personal safety of that gentleman, as well as for the security 
 of our interests, we request you to be so kind as to recommend him to 
 the jefes locales of Calbayog; not only that they may pay attention to 
 him, but also that they ma}^ permit him to engage in the business that 
 takes him there, to the advantage of all. 
 
 You will receive the thanks, if you have the kindness to grant this 
 favor, of those who declare themselves with the greatest consideration, 
 most sincerely your servants, who kiss jour hand, 
 
 (Signeci) Smith Bell Co. 
 
 The undersigned, English merchants established in this town, hereby 
 declare that there goes to the province of Samar, for business purely 
 mercantile, their assistant, Mr. W. Easton, a person who enjoys their 
 most complete confidence, and for whom they stand as sponsors. They 
 request the local government to allow him to travel freel}". 
 
 Manila, December 9, 1898. 
 
 (Signed) Smith, Bell & Co., Manila. 
 
 There is a stamp which says: " Smith, Bell & Co., Manila." 
 
 [Translation.] 
 [P. I. R. Original filed 259-1.] 
 
 (Jefatura Superior Militar de Leyte y Samar. War Department 
 Number 218. E/Ii. G. No. 284—1.) 
 
 Enclosed I send you statement, accompanied by vouchers, of the 
 source of the funds of this province of Samar, not being able to do it 
 with that of Lej'^te on account of its having been retained there, and 
 .to-day I ask for it, and as soon as possible I will have the honor of 
 forwarding it to your office, with the list of names of the war-tax 
 
payers of each town, which I likewise order prepared to-day by the 
 respective local authorities. 
 
 God keep you many years. 
 
 [seal.] Vicente Lucban. 
 
 Catbalogan, 17 March^ ''99. 
 
 (Jefa*^ Sup"" Milf Cam^ Catand* Samar y Leyte.) 
 Secretary of finance of the government of the Philippine republic. 
 
 [Endorsement.] 
 
 Tarlao, 26 June, 1899._ 
 To the proper bureau for the necessary action to turn amounts 
 involved into the treasury. 
 
 Political-Military Government, Samae. 
 To the Secretary of the Treasury 
 
 OF the Philippine Kepublic. 
 Sir: Since the beginning of April last I have had the honor of sending 
 to your office by Mr. Francisco Enaje the sum of $78,000 and odd 
 belonging to funds of the province of Leyte, and $100,000 from this 
 province of Saraar, making a total of ^178,000 and odd. I do not 
 know whether you have received them as yet or not. 1 have on hand 
 now the sum of $47,597.18, as you will see by the accounts herewith, 
 and I should like to be informed by that office as to the manner of 
 remitting same, as I don't like to send drafts on Warner-Barnes. 
 God guard you many years. 
 Calbayog, July 8, 1899. 
 
 Vicente Lucban, 
 Political- Military Governor. 
 
 On November 1, 1901, a board of officers met at Catbalogan, Samar, 
 P. I., pursuant to field orders. No. 84, headquarters Department of 
 the Visayas, Cebu, P. I., October 31, 1901, to determine the legitimate 
 owners of certain hemp at Catbalogan, and to recommend the disposi- 
 tion to be made of it. The firm of Smith, Bell & Co. was represented 
 at Catbalogan by Mr. Walter Easton, and the firm of Warner, Barnes 
 & Co. by Mr. John- H. Gibson, who was succeeded about September 
 1, 1901, by Mr. G. W. Brown. 
 
 The said hemp had apparently been purchased by these agents. In 
 all the board listed some 1,481 piculs of hemp belonging to Warner, 
 Barnes & Co., and 1,920 piculs of hemp belonging to Smith, Bell & Co. 
 
 The board having taken testimony in the case, was of the following- 
 opinion and made the following recommendation: 
 
 " * * * The board further found that the purchasing agents of 
 both of the above-mentioned firms were directed to purchase and did 
 actually purchase all of the hemp possible from all persons who pos- 
 sessed it, whether insurgents or not; and, second, that it was understood 
 and agreed between the parties selling and purchasing, and the purchas- 
 ing agents as well, that a tax of a certain (10) per cent was to be paid to 
 the insurgents on all hemp purchased or shipped out of the island of 
 
Samar, and that such tax was actually paid, or agreed to be paid, on 
 all hemp so purchased as aforesaid. 
 
 ""The board therefore recommends that all the hemp purchased by 
 the above-mentioned firms, and now stored as stated, be confiscated 
 and sold and the proceeds thereof be placed to the credit of the United 
 States. 
 
 "The board further recommends the sale to be made at the best 
 price that can be obtained." 
 
 Interview with Vicente Jasminez^ Augiist 31^ 1901. 
 By Maj. E. F. Glenn^ Fifth Infantry. 
 
 Q. What office were you holding with the Filipino government until 
 the time you were arrested? — A. I was delegad(o) of police before; 
 appointed by Lucban. 
 
 Q. What date were you appointed? — A. In the month of October 
 last. 
 
 Q. How much does Walter (Warner), Barnes & Co. contribute? — 
 A. They give ten of rice for each clerk, and they have houses in Cat- 
 balogan, Calbayog, Paranas, and Miabong. 
 
 Q. I want to know how much they contribute in rice and money in 
 Catbalogan. — A. As I said, they pay ten picos for each clerk. 
 
 Q. Is that right? — A. Yes, sir. 
 
 Q. Who collects this from them? — A. Loreccio Bris and Norberto 
 Igua. 
 
 Q. How man}^ clerks has he that he paj^s for in Catbalogan? — A. 
 Three in the town and also for all they have in the branch houses; and 
 they pay $10 a month also for each. 
 
 Tarangnan, Samar, P. I. , October 7, 1901. 
 Ciriago Alcasar to Ca2)t. F. H. Schoeffel., Ninth Infantry. 
 
 Q. Who has been furnishing rice to the insurrection from Catbalo- 
 gan? — A. The Filipino government bought it from the English. 
 
 Q. What English?— A. Mr. Scott and Mr. Donsey. 
 
 Q. Who did Donsey represent? — A. W^arner, Barnes. 
 
 Q. Who was Mr. Scott agent for? — A. Warner, Barnes. 
 
 Q. Who was the representative of Smith, Bell & Co. ? — A. Mr. 
 Easton . 
 
 Q. How much did the}^ buy of Easton ? — A. Very much. 
 
 Q. Where did Warner, Barnes 8c Co. buy the rice they brought 
 into Catbalogan? — A. Tacloban and Manila. 
 
 Q. How much did Warner, Barnes & Co. have to pay insurrecto 
 government, and how did the}^ pay it? — A. I do not know. It was a 
 secret between them. 
 
 Q. How much did they have to pay the insurrectos for every arroba 
 of hemp they secured? — A. Two cents first, and now 10 cents. 
 
89 
 
 Q. How much money did Lucban send you to build traps around 
 Dapdap? — A. Lucban sent over $200 to the teniente of barrio Dapdap. 
 
 Q. How much did 3'^ou get to work? — A. Nothing. I gave the 
 teniente of the barrio $30 (pesos). 
 
 Q. What is the name of the teniente? — A. Urbano. 
 
 Q. Where did tlie teniente use that money to build traps? — A. In 
 all of the roads. 
 
 Q. In what town or barrio? — A. Roads of the barrio Dapdap and 
 in the lands (farms). 
 
 Q. When did you give him the mone}^? — A. In August. About 
 this time a man of Captain Schoeffel's company was killed by one of 
 these traps at Dapdap. 
 
 * * * * * * * 
 
 Q. What authority did you have f-or paying monej^ into the insur- 
 rectos? — A. I had a commission. 
 
 Q. Of whom? — A. Lucban. 
 
 Q. When did you make this arrangement with Lucban? — A. In 
 March. 
 
 Extracts of the deposition of Silvestre Garcia^ Spaniard^ taken l)y 
 Maj. JE. F. Glenn, Fifth Infantry^ judge-advocate, Department of 
 the Yisayas, Catbalogan, Sdni.ar, P. L. October %!{., 1901. 
 
 * * -x * * -X- «■ 
 
 Q. I want to know about this hemp bought of Smith, Bell & Co. , 
 the rice you bought, etc. — A. During this j^ear I only bought 175 
 picos, which was contracted with Apolonio Daza. I did not take any 
 rice at all from the house. 
 
 Q. Where did you get this hemp? Where did he get it from?— A. 
 I have information that a great deal of abaca came from Tarangnan, 
 Silanganan, and some other points of this coast. 
 
 Q. How much did j^ou have to pay for the hemp? — A. I bought the 
 hemp from Apolonio at ^14 per pico, and I contracted with Smith, 
 Bell & Co. for $14.25 per pico. 
 
 Q. Who paid the tax of the insurgent government of 10 per cent, 
 you, ^"ourself, or who? — A. I know that there was an order from 
 Lucban to pa}- 10 per cent per pico for abaca coming out of Samar. 
 I did not pay any tax for that abaca, because I contracted for it at 
 the certain price of $14. I received the abaca in accordance with the 
 account. 
 
 Q. Then the man who contracted with you had already paid this tax 
 of 10 per cent, had he? — A. I supposed that he paid the tax, because 
 that was the order of all of the towns. 
 
 Q. I want to know who pays this tax or impost of 10 per cent. 
 Does the man who brings the abaca to sell or the agent who buys it — 
 who does pay it? — A. In all of the towns it is customary for the pur- 
 chaser to pay the tax to the tribunals. 
 
 Q. If I understand you correctly, then, the practice was when a pur- 
 chaser bought some hemp he reserved from the purchase price 10 per 
 cent? — A. Yes, sir; and delivered it to the jefe local 
 
 Q. What becomes of this tax that is collected by the tribunals? — 
 A. The order of Lucban was to send to him all of the money col- 
 lected 
 
90 
 
 Q. Is it a fact or not, a generally known fact, among purchasers 
 that buy hemp in this island that they are subject to a tax of 10 per 
 cent? — A. Yes, sir; because in October last year I was taken a pris- 
 oner in Matinginao when it was published. They were speaking about 
 this order that all of the people of the town must pay 10 per cent on 
 the abaca. 
 
 Q. Do you know it to be a fact that the firm of Warner, Barnes & 
 Co., and the firm of Smith, Bell & Co. , Tabacalera Company, and other 
 firms buying hemp have to pa}^ the tax of 10. per cent? — A. I heard 
 formerly, and also since 1 have been a prisoner, that the houses used 
 to paj^ contributions for the mountains — for the revolution. 
 
 Q. What I want to know is if these firms must have known of this 
 order because of its having been so general? — A. I have not been in 
 business with the houses and I do not know, but have heard in Tarang- 
 nan from two persons that they used to pa}^ and the houses paid also. 
 I do not know about here in Catbalogan, because I have not been here 
 for six months. 
 
 Q. What was it you heard these men had to pay? — A. I do not 
 know how much they paid on the rice, but on abaca I know that it was 
 the custom to pay 10 per cent, because the order of Lucban said that 
 all the abaca coming from Samar must pay. 
 
 Q. Who has been furnishing the rice that has gone out to the insur- 
 rectos? — A. Each town has a particular local chief to take charge of 
 collections and everything. 
 
 Q. Who furnished the rice that came in ? — A. 1 have heard from 
 people who bought the rice that it was from the Chinos, because the 
 Chinos sold cheaper. 
 
 The witness being duly sworn, declares the foregoing facts are the 
 truth. 
 
 Catbalogan, Samar, P. I., 
 
 October 26, 1901. (Night.) 
 
 J. R. C. Mariano Fro Hail. {Calhiga.) 
 
 Q. Where do 3^ou live?— A. In Calbiga; I have lived there twent}'- 
 years. 1 have a store and buy abaca and sell rice and other things. 
 Up to May 1 bought 100 picos of abaca for Warner, Barnes & Co. I 
 had orders from Gibson to not pay more than 2 pesos on each pico to 
 the insurrecto collectors. Gibson gave me a letter sa3dng to buy from 
 anybody I could, wdiether they were insur rectos or not. I have now 
 in my house 100 picos in Calbiga. I reported to Mr. Gibson that I 
 had deposited 100 picos. I told Gibson that I had paid this 2 pesos 
 on each pico; he said: "All right." The books of Gibson show that 
 I had an account. 
 
 Gibson gave me 1,000 pesos and 200 ca vanes of rice and some 
 goods, which were converted into money and invested in abaca. 
 
 (Note. — It is evidence that Generoso Almazan sent abaca to this 
 same Froilan on his casco from Bato, receiving back in exchange pico 
 for pico. Vide statement Feliciano Figueroa.) 
 
 I had no salary. My profits came from bujdng rice from the house 
 at a lower price than 1 sold it; also in selling them abaca for more 
 than it cost me. Prior to May I had a small store. Jose Monf ort, an 
 
91 
 
 agent of Warner, Barnes & Co., came to my store. He found that I 
 was bu3'ing rice and abaca in small quantities. Monfort told Gibson 
 that 1 was buying abaca and then Gibson sent for me. I never had 
 any conversation with Monfort; he came to my store to sell goods. 
 He was an agent of Warner, Barnes & Co. 
 
 (Note. — Among other transactions, it would appear from the fore- 
 going that Jose Monfort was engaged by Gibson to go about estab- 
 lishing branch agencies, selecting that kind of persons," as Monfort 
 calls insurrecto sympathizers, who, he says, were the only sort employed. 
 He may have established others in the same way.) 
 
 Froilan said that he had in his house books showing list of all insur- 
 rectos he bought hemp from. 
 
 Catbalogan, Samar, p. I. , October 26, 1901. 
 
 Pablo Benjamin Cinco, President Federal Party, CaTbiga, to Color Ser- 
 geant Stevens, First U. S. Infantry. 
 
 Q. Did you have a conversation with Gabino Hilbano, of Villareal, 
 about the imposts which the agents of Smith, Bell & Co. had to pay 
 on the abaca? — A. Yes. 
 
 Q. When?— About June 30. 
 
 Q. Where?— A. In Villareal. 
 
 Q. What did you say to him at that time about the imposts on abaca 
 paid by the agents of Smith, Bell & Co. ?— A. I told him: "The mer- 
 chants of the Englishmen do not have to pay to the collectors nor the 
 presidentes, because, as Generoso Almazan has told me, all of the 
 duties of the house do not have to be paid to the presidentes, because 
 Lucban told him (Generoso) that the collectors and the presidentes are 
 not authorized to collect the percentage, because the general (Lucban) 
 would lookout for the collection from the agent of Smith, Bell & Co., 
 Mr. Easton." I told him also that Mr. Easton had sent messengers 
 through four men to the mountains to General Lucban. I told him 
 that these letters were with regard to the payment of the impost by 
 Easton. 
 
 Catbalogan, Samar, P. I. , October '26, 1901. 
 
 Estevan Figueroa, presldente of Calbiga, to Maj. E. F. Glenn, Fifth 
 Infantry, A. J. A., jndge-ad/vocate. Department of Visayas. 
 
 Q. What office have you been holding this year? — A. I am presi- 
 dente of Calbiga. 
 
 Q. Have you been in charge of the collection of the 10 per cent 
 impost for the insurrectos on the abaca that goes out? — A. Formerly; 
 but not this year. 
 
 Q. Why not this year? There has been over four thousand picos 
 sent out on which you have not collected; why not? — A. I was afraid 
 of the Americans. 
 
92 
 
 Q. Did you collect the abaca tax on the abaca of the English firms? — 
 A. No, sir. 
 
 Q. Why not? — A. The Englishmen (Gibson and Easton) told me 
 that they would keep the agreement with Lucban when thej^ could see 
 him. 
 
 Q. Where were vou when they told you this? — A. In Calbiga. . 
 
 Q. What date was this?— A. The 6th of May. 
 
 Q. This year ? — A. Yes, sir. 
 
 Q. Did you ever have any other conversation with these people ? — 
 A. No more. 
 
 Q. Where did you have this conversation, and who was present? — 
 A. In my house; and they two were there only. 
 
 Q. Give the names of the persons who were actually present. — A. 
 Myself, Mr. Easton, and Mr. Gibson. 
 
 * * * * * * * 
 
 Q. Do you know Generoso Almazan ? — A. Yes, sir. 
 Q. Did you ever have any conversation with him about this impost 
 of the agents of the Englishmen ? — A. Yes, sir. 
 
 Q. What was the conversation you had? — A. He said to me, "I am 
 authorized to collect all of the contributions of the agents now, the 
 presidentes of the towns have nothing to do with it, now that there 
 are American forces. I wish to meet the Englishmen to arrange the 
 accounts about the abaca at Catbalogan." I do not know about the 
 end of the matter, because Almazan came here with the presidente of 
 the Federal party. 
 
 ******* 
 
 Q. Did he (Generoso Almazan) say that the English agents were to 
 pay this tax to him as the commissioner of General Lucban? — 7A. He 
 did not say that; he only said that he wanted to meet the Englishmen 
 to settle the accounts for the abaca. 
 
 Q. Did you not saj last night that you had a conversation in May 
 with Generoso in which he said that he wanted to meet the English- 
 men to arrange the agreement with them, and another conversation in 
 June in which he said that he wanted to see the Englishmen to collect 
 from them ? —A. That is correct. 
 
 « * * * * * * 
 
 (At this juncture Generoso Almazan, former commissary officer 
 (factor) of Lucban, was brought before the witness.) 
 Q. Is this the man? — A. Yes, sir. 
 
 Catbalogan, Samar, P. I. , October 26, 1901. 
 
 Gdbino Hilbano, President Federal Party, Villareal. 
 
 The above-named Gabino Hilbano asked permission of the sergeant 
 of the guard to see the judge-advocate, stating that he wished to make 
 a certain declaration. 
 
 * * * * * * * 
 
 I will also say that Mr. Easton told me to \>uj all of the abaca that 
 
93 
 
 I could find. He told me not to pay the contribution to the local chief 
 as had been done before. He said that he would pay that and that he 
 would take out the price of the contribution from the abaca. 
 
 He said, "Do not pay the contribution as we did before the detach- 
 ment, the American detachment, went there, to the presidente, Buena- 
 ventura Lola." This Buenaventura Lola was the man who used to 
 send the contributions to Generoso Almazan and Sabino Conge. Dur- 
 ing the time that the American detachment has been in Villareal I 
 never left, and as the presidente of the Federal party I caused 280 men 
 to present themselves. Lieutenant Snow can tell you whether this is 
 true or not, because my house is in front of his. 
 
 ******* 
 
 Q. To whom did he (Mr. Easton) have to pay these contributions? — 
 A. Before there was an American detachment in Villareal in June he 
 had to pay to the presidente 1 peso on each pico of abaca and 1 real 
 on each pico of rice. 
 
 Q. That tax of 1 peso does not account for the difference between 
 the purchase and selling price? — A. It was their custom to pay here 
 $14.50 and there at Tacloban to sell at $24 or $25 pesos, and we asked 
 them many times why that was; and they answered, "That is the cus- 
 tom, because we have to pay contributions," and we never knew 
 exactly what they did have to pay. 
 
 Q. In this first conversation you had with Mr. Easton, when he told 
 you that he would look out for the impost on the abaca, whom did he 
 say that he had an agreement to pay that to ? — A. He told me to Luc- 
 ban, and in truth I knew by rumors that he sent two men with letters 
 to Lucban and those two men never came back. 
 
 Catbalogan, Samar, p. I., October 27, 1901. 
 
 Generoso Almazan., factor and first lieutenant of military administra- 
 tion, to Maj. E. F. Glenn., Fifth Infantry., A. J. A.,judge-aduocate, 
 Department Yisayas. 
 
 Q. "Where do you live? — A. In Salog, on the other side of the town. 
 
 Q. What office did you hold last year and up to June this year, with 
 the insurrectos ? — A. First lieutenant of the military administration 
 (commissary department). 
 
 Q. What else?— A. That was all. 
 
 Q. Were you a commissioner of any kind for the collection of an 
 impost or tax or anything of that sort for Lucban? — A. Yes, sir; I 
 was appointed to collect from the local chiefs. 
 
 Q. Did you at any time have anything to do about making arrange- 
 ments for the supply of rice that came in? — A. Yes, sir; I was a com- 
 missioner to send the rice. 
 
 Q. How was that arranged — how was it done? — A. I used to send 
 the rice every week. 
 
 Q. Where did you get it? — A. I got it from Mr. Gibson when he 
 sent it to me. 
 
 Q. Did you have any arrangement with Mr. Gibson about sending 
 it? — A. By order of Lucban I went to Talolura to meet him. 
 
94 
 
 Q. When did you go to Talulora to meet Gibson ? — A. In November. 
 Q. Of last year? — A. Yes, sir. 
 
 Q. Where were j'ou when you got this letter from Lucban direct- 
 ing you to go there and meet Messrs. Gibson and Easton. — A. In Bato. 
 
 Q. How did Lucban know Gibson and Easton would be at Talulora 
 to meet you'i — A. Surely (seguro), through letters between Lucban 
 and Mr. Easton to go there and meet me. 
 
 -J5- * * * * * * 
 
 Q. I want to know what else, if anything, 3'^ou carried from General 
 Lucban and presented to Messrs. Gibson and Easton. You mentioned 
 orders just now; what were they? — A. Yes, sir; one letter that was as 
 follows: "The bearer of this is in charge of receiving the rice, and he 
 will designate for you the place w^here the rice must be sent." When 
 I showed them the letter they asked me where the}^ should send the 
 rice, and I answered them: "To Bato." 
 
 Q. Did the}^, pursuant to this agreement, deliver an}^ rice or not? — 
 A. The}^ told me the}" would send it. 
 
 Q. Did they send it? — A. Yes, sir. 
 
 Q. Tell me where Mr. Gibson sent it, and how much, and when. — 
 A. Gibson sent first on the 15th of November, 25 sacks; on the 19th, 
 20 sacks; afterwards, on the 4th of December, 10 sacks; on the 16th 
 of December, 30 sacks; and afterwards, 5 sacks on the 28th of Decem- 
 ber. That is all from Gibson. 
 
 Q. Did Mr. Easton send any under that agreement; and if so, where 
 did he send it from, how much, and when? — A. He sent from Mual- 
 bual on the 3d of January, this year, 20 sacks; on the lith of January, 
 15 sacks; on the 18th of January, 25 sacks; and February 6, 10 sacks. 
 
 Q. Did you have any definite arrangement as to an^^ definite amount 
 these people were to send? — A. Yes, sir; for each year each one was 
 to furnish 500 sacks. 
 
 Q. They were each one to furnish 500 sacks a year for your center ? — 
 A. Yes, sir. 
 
 *****«• ^- 
 
 Q. Who used this rice when it got to Masac-pasac? — A. The insur- 
 rectos. They had a camp there. 
 
 Catbalogan, Samar, p. I. , October 28^ 1901. 
 
 Feliciano Figueroa^ formerly delegate of police., and at time of arrest 
 presidente of CalMga. Ilemp sold to W. B. c& Co. 
 
 Prior to March this year was engaged in a partnership with Rafael 
 Latorre. Figueroa had $120 and two carabao, which he sold for 80 
 pesos, making a capital of $200; Rafael had an equal amount, and 
 with this $400 the.y bought some 50 picos of hemp from Biti and 
 Unoy, insurrectos, who brought it from the vicinity of Bato. 
 
 Figueroa and Latorre paid the It) per cent impost on this hemp to 
 Presidente Esteban Figueroa. 
 
 The}^ sold it to Mariano Froilan, agent at Calbiga, of Warner, 
 Barnes & Co. (Gibson), who knew whence it came and that the tax 
 had been paid on it. 
 
9'5 
 
 In March this partnership between Figueroa and Latorre was ended. 
 
 Figiieroa then came to Catbalogan with Mariano Froilan. They 
 called upon Gibson, who loaned 600 pesos to Froilan with the knowl- 
 edge that Froilan was borrowing it to relend to Feliciano Figueroa, 
 who was present at the transaction. On this occasion Gibson told 
 Figueroa personally to "buy hemp wherever you can and from any- 
 body 3^ou can, whether they are insurrectos or not," or words to that 
 effect. 
 
 With this 600 pesos borrowed from Gibson, Feliciano Figueroa 
 bought about 50 picos of hemp, which was delivered to and is now 
 deposited in the house of Mariano Froilan, agent of Gibson at Cal- 
 biga. It is, by Figueroa's admission, the property of Gibson, as it 
 was purchased with his money. 
 
 Figueroa saj^s that he did not pay the tax on this last amount, pur- 
 chased with the Gibson money, because in June, he saj^s, June 6, 
 Generoso Almazan was in Calbiga and told him in the house of Pablo 
 Benjamin Cinco that Gibson and Easton had written to Lucban agree- 
 ing to pa}' the taxes imposed upon their agents personall3\ This was 
 after the meeting mentioned b}' Alejandro Sevarre, Pablo B'. Cinco, 
 Esteban Figueroa, and Generoso himself. They were all still in 
 Cinco's house. 
 
 Catbalogan, Samae, P. I., October 'BI^,^ 1901. — (Night.) 
 
 Alejandro Sevarre to Lieutenant Hoover. 
 
 I live in Calbiga, where I have a little store, and used to huj abaca 
 in small quantities. In February Mr. Easton sent for me and prom- 
 ised me a salary of |60 a month to buy abaca in Calbiga. I bought 
 about 200 picos from the people of the town. 
 
 Angel Figueroa sold me 40 picos at $13.50. I paid the tax of 10 per 
 cent on this to the presidente, Esteban Figueroa, brother of the man 
 I bought the 40 picos from. 
 
 Biti and Uno}' or Onoy, two brothers, insurrectos, who live in Man- 
 jangcao, sold this to Angel Figueroa. I know that Biti and Unoy 
 were insurrectos, because Capitan Esteban Figueroa used them as car- 
 riers of the rice and money he sent to Bato to Generoso Almazan. 
 
 This 40 picos of hemp was bought from Angel in April, and belongs 
 to Mr. Easton, although it was not delivered to him. It is in his books. 
 Mr. Easton knows the tax was paid. He knew that all hemp coming 
 from the mountains was insurrecto hemp. It was customary to pay 
 all the time until the Americans arrived. 
 
 Mr. Easton told me to go up there and buy all the abaca I could, 
 in any way I could. I understand the words, "Buy all the abaca you 
 can, in any way you can," to mean I was to bu}' from the town or 
 mountains and pa}^ the tax. 
 
 Now on deposit. — 1 have over 200 picos belonging to Mr. Easton on 
 deposit, and I have advanced money for about 100 more to people who 
 have it in small quantities. Mr. Easton *sent me about 300 picos of 
 rice, and I sold the rice and bought abaca with the proceeds. 
 
 (Note. — This was probably the rice that was exchanged at Calbiga 
 for hemp that came from Bat6 in the boat of Generoso Almazan, the 
 
96 
 
 insLirrecto commissary officer, to whom rice was sent in exchange, pico 
 for pico. Vide statement of Feliciano Figueroa.) 
 
 Before ports closed, from February to May, bought 600 or 700 picos. 
 All this with Easton's money. Taxes on all this were paid to Figueroa, 
 save some that Esteban Figueroa agreed to wait for. This was bought 
 from Angel Figueroa and "Ponso." All Angel and Ponso sold him 
 came from mountains. It was impossible to buy hemp in town, and 
 in the mountains everybody was insurrectos. Mr. Easton knew tax 
 was paid, because he knew no one could get abaca out without paying 
 the impost. 
 
 To Alejandro Sevarre. 
 
 Q. Repeat to the witness (Pablo B, Cinco) what you said that you, 
 Generoso, saj^ in his house. — A. He said that "You don't have to col- 
 lect the contributions on the abaca, because the Englishmen have 
 written letters to Lucban." 
 
 To Pablo B. Cinco. 
 
 Q. The presidente (Esteban Figueroa) recollects the substance of 
 what was said just as this man has stated. Do you remember any- 
 thing of it? — A. I remember now that he said the Englishmen wrote 
 some letters to the mountains. 
 
 To Generoso Almazm. 
 
 Q. Do you remember that conversation now that three men have 
 recalled it to you? — A. Yes, sir; I remember now. Lucban told me 
 that I did not need to collect any contributions on abaca because he 
 had letters from the Englishmen. 
 
 Q. That you did not have to collect contributions from whom ? — 
 A. That I did not have to collect the 10 per cent on abaca. 
 
 Q. From whom? — A. He said that I did not need to collect because 
 he had letters from the Englishmen. 
 
 Q. Did he sa}^ what was in the letters? — A. No; Lucban only told 
 me that he had some letters. 
 
 Catbalogan, Samar, p. 1., October SO ^ 1901. 
 
 Jose Monfort {Spaniard) to Edwin F. Glenn., mcmr Fifth Infantry 
 A. J. A. ., judge-advocate, department Visayas. 
 
 Q. 1 have information that in the month of June Mr. Easton, the 
 agent of Smith, Bell & Co., wrote to Lucban? — A. It is true. 
 
 Q. I have heard that in this letter he said that he would pay the 
 impost on abaca? — A. When I was in Matuginao, Lucban said that 
 Easton had written him a letter in which he said that he wanted all 
 the abaca outside the American lines, and that he would pay a suffi- 
 ciently large contribution if Lucban did not molest or interfere with 
 the purchasers (personas) that Mr, Easton sent out after it. 
 
 Q. Was this the same letter that arranged for Gibson also? — A. 
 No; because I think that he and Gibson had an understanding some 
 
97 
 
 time before that. When the Americans arrived here I think that Mr. 
 Easton had a slight misunderstanding with Lucban, and as a result of 
 this disagreement Mr. Easton had considerable trouble in securing 
 abaca. He determined to write him this letter. He sent the first 
 letter by two messengers, but on account of this misunderstanding 
 Lucban took them prisoners, and they were kept in this condition 
 until they could escape, and it was for this reason that he wrote the 
 second letter. The first letter he sent by Pepe Muiio, and the second 
 T3y laborers that he has here. I do not recall their names. 
 
 Q. Could you remember them if you heard them? — A. I think so. 
 
 Q. Were they Mariano Palaspas and one Fermin? — A. Yes; those 
 are the men; I was talking to them in Matuginao. They carried the 
 second letter. 
 
 Q. What date did he send this — the last one? — A. Two or three 
 months before the Twenty-ninth Infantry went away. 
 
 Q. This letter was about the impost ? — A. Yes, sir. 
 
 Q. What date was that? — A. Before the going away of the Twenty- 
 ninth; I think it was in May. 
 
 Q. Who wrote this letter — himself or his clerks? — A. He himself. 
 I saw the letter in the hands of General Lucban. I did not read it, 
 but recognized the handwriting. I saw the signature of Easton; it 
 was his. 
 
 Q. When did vou see it?— A. I was there in the month of May; I 
 left the 23d of May. 
 
 Q. I want to know exactly how these Englishmen paid this tax; did 
 they pay it themselves, or how? — A. I know that they — that these 
 people must have arranged this before the arrival of the Americans, 
 because when 1 was in the camp of Lucban I knew that he had received 
 letters from them. You can prove that, because all of the agents 
 employed were aiding the insurrectos, and they looked for and 
 employed that kind of persons, and that is the reason why their busi- 
 ness is not interfered with by the people of the mountains. (Jose 
 Monfort was one of "that kind of persons." He was an agent.) 
 
 Q. But all of these people have to pay 10 per cent? — A. Yes, sir; 
 that is true. 
 
 Q. I have information that until April those agents in Calbiga and 
 other places paid this tax. — A. Up to the last moment they paid. 
 Some days before I was ai-rested I was talking with Mariano Froilan 
 in the house of Gibson, and he told me that he had paid large contri- 
 butions in this way to the agent of Francisco Rafael. 
 
 (Francisco Rafael was the jefe of the Masac-pasac — Catbalogan — 
 Center.) 
 
 Catbalogan, Samab, P. I., Octoher 31, 1901. 
 
 Domingo Cui, president of Tarangnan, to Maj. E, F. Glenn, Fifth 
 Infantry, A. J. A., judge-advocate Department Visayas. 
 
 Q. What is your name ? — A. Domingo Cui. 
 Q. Where do you live? — A. In Tarangnan. 
 Q. What is your business? — A. Merchant. 
 
 Q. Were you an agent for anyone this year?— A. August and Sep- 
 tember I was the agent (comerciante) of Smith, Bell & Co. 
 
 6224—03 r 
 
98 
 
 Q. Were you an agent of either of the English houses before that 
 this year? — A. No, sir. 
 
 Q. What were you doing before that? — A. I had a little store. 
 ******* 
 
 Q. What were your instructions from Smith, Bell & Co. as to where 
 you should purchase and from whom? — A. The3^ only ordered me to 
 exchange goods for goods. 
 
 Q, Did he tell you to buy from any particular person ? — A. Only 
 to buy from everybody. 
 
 Q. I have been informed that for two or three years past Lucban 
 has had an order requiring a certain percentage to be collected on 
 abaca and other goods going out of this island; is that true or not? — 
 A. Yes, sir; 10 per cent. 
 
 Q. And this has been collected regularlj'^ by the local presidentes or 
 parties designated by Lucban; is that true? — A. Yes, sir. 
 
 Q. And the rule was that the presidentes were responsible ordi- 
 narily; is that true? — A. Yes, sir; the local chiefs. 
 
 Q. Was this information general, so that all purchasers of abaca 
 knew of it?— A. Yes, sir. 
 
 Q. Was it so general that the agents of Smith, Bell, and Warner, 
 Barnes — that is, Easton and Gibson — must have known of this? — 
 A, Yes, sir; they knew it. 
 
 Q. Do you know personally that they knew it, aside from the gen- 
 eral knowledge; for instance, do you know that Mr. Easton knew 
 it? — A. Yes, sir; because all of the world knew it. 
 
 Q. As a matter of fact, who paid this in your dealings with Easton? 
 Did you pay this or Mr. Easton ? — A. I have not paid yet, but Mr. 
 Easton was responsible for that tax in the mountains. 
 
 Q. You know that Mr. Easton was responsible? — A. Yes, sir; the 
 heads of the house were to send contributions to Lucban, so that Luc- 
 ban did not molest any of their agents in the towns. 
 
 Q. Do you know personally how this arrangement between the heads 
 of the house and Lucban were made? — A. They themselves wrote to 
 Lucban. 
 
 Q. The English heads wrote letters to Lucban? — A. Yes, sir; I 
 knew that when I was a prisoner for eight months, because I did not 
 give any contributions. 
 
 Q. Did you see these letters from either of these men ? — A. In the 
 conversation around his dinner table this Lucban himself told that 
 the English houses paid this contribution. 
 
 Catbalogan, Samar, p. L , November 1, 1901. 
 
 Luis Moro {Spaniard)., agent S. B. c& Co., to Maj. E. F. Glenn., Fifth 
 Infantry., A. J. A., judge-advocate Department Visayas. 
 
 Q. I have heard from a good man}- sources that General Lucban, in 
 the time of the Spanish, imposed a tax of a certain per cent upon all 
 the abaca that went out of Samar, and that they continued to pay this 
 up to very recently. I would like to know if that is true and all about 
 it? — A. It is true. 
 
99 
 
 Q. Was this of such general information that everybody was bound 
 to know it? — A. Yes, sir. 
 
 Q. All the purchasers of abaca knew it?— A. Yes, sir; everybody, 
 and the small merchants also. 
 
 Q. Then the agents of Warner, Barnes & Smith Bell here must have 
 known of it? — A. The houses here paid that impost for all of the abaca 
 and rice coming from Manila or going there, and on large quantities 
 the impost was 5 per cent. 
 
 Q. How do you know of their paying 5 per cent, when the rule was 
 10 per cent? — A. This 5 per cent was for large quantities of rice that 
 came in. I am not sure, but I believe it was for that reason. And the 
 agents did not pay any tax on that because the heads of the houses 
 paid all of it. When large boats came here they paid the taxes. 
 
 Q. How did they pay this tax? — A. The collectors were the presi- 
 dentes of the towns. 
 
 Q. Can you tell me when the agents or persons, the purchasers of 
 the English houses paid this impost — men like yourself, Monfort, and 
 Garcia? 1 have heard that some time this year — April or May — they 
 quit paying and another method was arranged. — A. In the towns occu- 
 pied by the Americans they quit paying openly when the Americans 
 arrived, but paid it secretly; but in towns that were not occupied they 
 continued to pay. 
 
 Q. I have been told that about April of this year, Mr. Easton made 
 some special arrangement which relieved his purchasers, like yourself 
 and others, in the different districts from paying. Can you tell any- 
 thing about this? — A. 1 do not know about that, because I did not 
 commence until July, when I went to Mutiong. When I went to 
 Mutiong he (Easton) said to me: "With respect to the contributions 
 or impost you do not need to pay, and if they demand that of you, you 
 say to them that I have an agreement about this with General Lucban, 
 and when the abaca comes to me it is when I pay the taxes." 
 
 Q. Have you heard anything about a letter having been sent about 
 the time 1 mention — May or April — some time about then, by Mr. 
 Easton to Lucban, about paying this tax? — A. I know that he sent a 
 messenger (despacho), but the contents I can not tell you, because 1 
 was a simple dependiente expedicionario; but when I was in Mutiong 
 one of the despachos presented himself, and that man was the one who 
 told me of this letter. 
 
 Manuel A. de Ojeda {written statetnent). 
 
 I am convinced that the rice sent by the house of Warner, Barnes 
 of Calbayog to the Visitas of Santo Nino, Almagro or Talag and San 
 Antonio, for the dependientes or merchants that were there, Pablo 
 Borromeo, Leoncio Laraajan, and Pedro Francisco, was, for the greater 
 part, left in the country of the insurrection, and that the abaca bought 
 came from the same place, and that these merchants had to be officers, 
 or to pay a contribution to insurgents, because, if not that, they would 
 not be able to negotiate in said places, nor in others where there was 
 no armed detachment. 
 
 I also believe that this business has contributed to the sustenance of 
 the insurrection, because if they had not had rice, money, and clothes 
 they would not have been able to live in the country. 
 
100 
 
 I know that a contribution was paid on rice and abaca, because I was 
 told so by Mr. Gibson one day when we were talking about business. 
 He was sorry afterwards for having told me, not having any confidence 
 in me. 
 
 I know that the lorcha, Maud, of the house of Warner, Barnes & Co., 
 made two voyages to the islands of Liban, Cauayan, Maripipi, and 
 Taiagib at the end of Jul}^ or the beginning of August, 1900, carry- 
 ing rice, anisado, and other effects. All of the rice and part of the 
 other effects were sold, and she returned with almost a complete cargo 
 of abaca, which was discharged in the warehouse of the firm. 
 
 On the second voyage she carried rice and other effects, and returned, 
 having sold one part of it and bringing less abaca than on the former 
 voyage. 
 
 At the end of October or the beginning of November of the same 
 year, Gibson went to the visita of Sto. Nino, on board the San Ber- 
 nardino^ carrying rice, and money which I saw taken from the safe, 
 and by the bulk it seemed to me to be about 4,000 pesos. He was 
 there about six days, and returned with abaca. 
 
 At the end of the same month, November, or the beginning of 
 December, the steamer San Bernardino went to San Antonio and 
 took abaca, contracted with Pedro Francisco, and I believe he paid 
 3,000 pesos in advance. 
 
 Moreover, other small boats have gone to the same islands, as 
 launches and the steamer Lotus, with rice in small quantities, and also 
 I know that a launch went from the house of Smith, Bell that carried 
 rice and returned with about 50 picos of abaca, but I do not remember 
 the date. 
 
 One day, as I was near the desk where the bookkeeper worked, it 
 struck me to look at the account headed with the title: "Gobierno 
 revolucionario " (revolutionary government); I looked and saw that it 
 had a balance of more than 5,000 pesos in favor of the said "Gobierno," 
 and that it was a contribution not yet paid. 
 
 W « * j. » * « 
 
 Catbalogan, 12 of November, 1901. 
 
 (Signed) Manuel A. de Ojeda. 
 
 Note. — Printed on page 42 of document Court of Claims, Nos. 22757 
 and 22758. (Original on file Bureau of Insular Affairs.) 
 
 [P. I. R. Filed No. 259-1.] 
 
 Sdmar funds to forward to o_ffice. 
 
 Draft against A. D. Suntian..... - $1,500.00 
 
 Draft against W. Barnes 2,000.00 
 
 Do 2,500.00 
 
 Bills, Filipino Bank - - 120. 00 
 
 Draft against Aldecoa & Co 12, 302. 50 
 
 In gold, 14 and 12 1,024.66 
 
 Draft against W. Barnes & Co 4,764.66 
 
 Sum total •- 24,211.16 
 
 aalogan, 15 March', 1899. 
 
 ( Jefat* Sup' MiP, Kam' Katand% Samar and Leyte. 
 
 Katbalogan, 15 March', 1899. 
 
 [seal.] Vicente Lukban 
 
101 
 
 Funds of Sajnar and Leyte for the office, delivered, to Mr. Enaje. 
 
 Dates of drafts. 
 
 Day. 
 
 Month. 
 Oct . . . 
 
 Year. 
 
 25 
 
 1898 
 
 20 
 
 Feb... 
 
 1899 
 
 16 
 
 Feb... 
 
 1899 
 
 -23 
 
 Feb... 
 
 1899 
 
 2.3 
 
 Feb... 
 
 1899 
 
 23 
 
 Feb... 
 
 1899 
 
 11 
 
 Feb... 
 
 1899 
 
 11 
 
 Feb... 
 
 1899 
 
 In favor of- 
 
 Carlos Navarro 
 
 W. Barnes, Kalbayog 
 
 W. Barnes, Paranas 
 
 W. Barnes, Barugo 
 
 do 
 
 do 
 
 Sr. Escafio, Malitbog 
 
 Sr. Eseano, Malitbog 
 
 Bills, Banco Filipino, for 
 
 910.00. 
 Gold coins, i4 and S!2 
 
 Sum total . 
 
 Against- 
 
 A.D.Suntian. 
 W. Barnes 
 
 10. 
 
 do 
 
 do 
 
 do 
 
 Aldecoa & Co. 
 do 
 
 Num- 
 ber of 
 draft. 
 
 31 
 181 
 
 34 
 135 
 136 
 137 
 137 
 137 
 137 
 
 Dollars. Cents, 
 
 1,500 
 2,500 
 2, 000 
 6, 015 
 2,810 
 4,766 
 49, 899 
 33, 509 
 130 
 
 1,024 
 
 104, 154 
 
 Received. 
 
 Katbalogan, 15th of March, 1899. 
 
 Delivered. 
 
 [seal.] 
 
 (Jefat'' Sup"' Mil'', Kam^ Katand% Samar y Leyte.) 
 
 Francisco Enaje. 
 
 LUKBAN. 
 
 (Note. — The Spanish authorities translated the Tagalo "K" by using "C." ' In 
 consequence the same name of a place or person is sometimes spelled with a " K " 
 and sometimes with a " C." — J. R. M. T. ) 
 
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