that capitalists draw back from him, saying, and very rightly, that it is only fitting for the alcaldes who possess the means to cause themselves to be paid when a debt is due. The alcalde, then, remains master of the field, and monopolizes this department at his pleasure, for he who needs funds has to go to him, for there are very few who enjoy enough credit to get them elsewhere. Many other advantages also favor the alcalde. The parish priests aid him, and many times take charge of the division of the money of the alcalde in their villages, for they know that that is the sure means of keeping on good terms with him, and obtaining the measures which depend on his will in the matters of their villages. The gobernadorcillos and officials of justice are other instruments of which the alcalde makes use to apportion and collect his funds." "Why is it that these do not occupy themselves rather in their affairs than in those of the alcalde?" "The alcalde can always, whenever he wishes, make trouble for the gobernadorcillo by making him go to the chief village with innumerable pretexts, and by various other methods which it would take a long time to enumerate, and which it is very easy to conceive. Besides, it is important for the alcalde to keep the gobernadorcillo satisfied. Suppose now, that a road has to be built, or a bamboo bridge, or any other work for which the people of the village who have to do it, according to their obligation called polos and services, are summoned. As some of them are busy in their fields or other business, they wish to be free from such a burden, and they give the gobernadorcillo two or three reals and he excuses them on the ground of sickness. A party of troops or a Spaniard passes by and asks for some beast of burden, or an aid in food. That is also an occasion for the gobernadorcillo to get even with those whom he dislikes and obtain part of his demands; for some give him presents in order that he may not give the beasts of burden, while others do not receive the pay for that food. During the days of tiangui or village fairs, such and such a sum is exacted for each post in the market place. In general there are some men of service called bantayanes who are a kind of sentinel placed at the entrances of villages. Many of them also pay to be excused from that burden when their turn comes or when they are told that it comes. In general he has ten or twelve men called honos, manbaras, etc., given to him, who are exempt from polos and services, and they serve the ayuntamiento to send papers, conduct prisoners, etc., and the gobernadorcillo gives them permission so that they may cultivate their lands, by collecting from them a contribution." "But it seems to me that the gobernadorcillo will have to give account, if not for all, at least for many of the taxes that you have mentioned." "It ought to be so, and in fact, some enter into the communal treasury, but they are the fewest and those connected with the legal matters,