But not because we do so understand it (as without vacillation we do understand it), can we advise that the contencioso-administrativo demand be left out of the claim. Action must be begun in its proper time and manner before the special court, with the intention that on that court rejecting the demand, as outside its peculiar jurisdiction, it would leave out of all doubt the jurisdiction of the common court. In this manner, it is probable that the attempt would be made to take advantage of the ambiguity, and maintain that the result of the deliberation had been consented to because of the lack of the other appeal, confusing with episodical and accidental discussions the controversy over the substantial and fundamental matter. The preliminary attempt of contencioso-administrativo appeal causes no disgrace to civil actions which have a longer life. In conclusion then, the undersigned believe: 1. That, although the ministry of the colonies can alter at its discretion the system of public education in Manila, it has no right to apply the funds and properties of a private origin, today assigned to the college-university of Santo Tomás, to the establishment which it organizes, without considering the religious corporation of the Dominicans, or by infringing in any other manner on the foundation of the said college. Consequently, it cannot make any similar reorganization in that college. 2. That, if a ministerial decision shall be dictated contrary to the sacred and inviolable law of the foundation of the college, the most efficacious legal means to oppose the violation of the same and obtain its observance by entreaty would be to bring an ordinary civil suit before the courts of common law, but in order to free the road of the difficulties of this suit it would be advisable to try previously the contencioso-administrativo appeal, in the time and manner assigned by the law of September 13, 1888. This is our opinion, but we will give place to any other that is better founded. Madrid, October 29, 1890. Doctor E. Montero Rios Doctor German Gamazo L. A. Maura NOTES [1] "All the New World was subjected to the alcavala. This is a tax levied only upon whatever is sold at wholesale, and does not extend to the articles for daily consumption; it is derived originally from the Moors. The Spaniards adopted it in 1341, and established it at the rate of five per cent. It was finally placed at ten, and forced up even to fourteen per cent; but in 1750 arrangements were made which brought the rate back to what it was at first. Philip II, after the disastrous end of that fleet so well known under the pompous title of 'invincible,' in 1591 resolved, on account of his needs, to exact this aid from all his possessions in America. At the outset, it was only two per cent; in 1627, it rose to four." (Raynal, Histoire ... des établissemens et du commerce des Européens, ii, p. 310.)