1. That the Philippines has always been a self-supporting country; all expenditures have been drawn from ordinary revenues. 2. That the sum of $267,663.26 pertaining to the former government of Spain and seized by the United States, and therefore legally pertaining to the latter country, was subsequently turned over into the general fund of the insular government. 3. That the Congress of the United States appropriated the sum of $3,000,000, known as the "Congressional Relief Fund," for the purchase, distribution and sale of farm implements, farm or draft animals, supplies and necessaries of life, extermination of pests, relief for sufferers due to fire and other calamities, etc. This amount has been, at different times, appropriated by the Philippine Commission for the purposes above mentioned. The unexpended balance from this fund was subsequently turned over into the general funds. Aside, therefore, from the Spanish seized funds and the expenses for the army and navy, the only amount expended by the United States directly for the benefit of the Philippine Islands was the Congressional Relief Fund. The Philippine government having always had, at the end of every year, an excess of ordinary revenue over ordinary expenditure, the United States could not have any other occasion to give direct pecuniary aid for the maintenance of the Islands. FINANCIAL STATUS.--The Philippine government today is on a solid financial basis as any government in the world. It is self-supporting, its taxation is adequate to its needs, the per capita tax of the people is low. The Filipinos bear a smaller burden of taxation than the natives of Great Britain, United States, Japan, Argentina, and Brazil. The year, 1922, was presented with an aggregate surplus of approximately $64,000,000 in central, provincial, and municipal governments including the City of Manila. This goes to show that both the central and local governments are on a sound financial basis. A clearer comprehension of the financial standing of the government may be had from an inspection of the following tables: STATEMENT OF RECEIPTS, EXPENDITURES, AND SURPLUS OF THE INSULAR GOVERNMENT, 1921-1922