Comparing the general Kankanay culture to that of the neighboring groups, I should say that it is lower than the culture of the Nabaloi and higher than that of the Bontoc. In some respects it is superior to the culture of the Ifugao or Kalinga, while in other respects it is inferior. CEREMONIAL SYSTEM GENERAL COMPARISON WITH THE NABALOI The Kankanay ceremonial system is similar to that of the Nabaloi. [2] The rituals are the same in general purpose; they are based on a similar belief in spirits; the important elements of both systems are sacrifice and prayer; and the functions of the priests are the same. The ceremonies of each group must be given in their appropriate places, and a particular sacrifice must be offered in connection with each, though there is probably more latitude of choice among the Kankanay than among the Nabaloi. There are Kankanay ceremonies corresponding in purpose to nearly all the Nabaloi ceremonies, but as a rule the spoken ritual is quite different. Some of the corresponding ceremonies are called by the same name, and some by different names. In a few cases ceremonies called by the same name are celebrated for entirely different purposes by the two groups. There is not the same uniformity in the ceremonies celebrated in the various towns of the Kankanay as there is in those of the Nabaloi. As a rule the same rituals are held in the towns of northwestern Benguet, in Ampasungan of Lepanto, and in Bacun of Amburayan. Buguias and Mancayan have the majority of these ceremonies, but not all. On the other hand, a few are celebrated in the latter towns which are unknown in the former. From the data available, it seems that there is even more difference between the ceremonies of the northern and southern Kankanay than there is between those of the latter and the Nabaloi. It is quite certain, however, that all the Lepanto ceremonies have not been recorded, and when this has been done the rituals of the two sections may show a closer resemblance than at present appears to be the case. SPIRITS AND DEITIES The southern Kankanay have no term by which a supreme ruler of the universe is designated, and it is doubtful if any Kankanay, with the exception of a few who live near the coast, have any conception of such a personage. The translation of "Lumawig" as God in connection with the description of some of the ceremonies presented in Robertson's publication on the Lepanto Igorot, [3] may be explained by the tendency of the Ilocano township secretaries who did the recording, to interpret Igorot rituals in terms of the Christian religion.