Amongst the smaller Islands which remain unmentioned Masbate is the Chief: it yields wine Civet, some amber & when the Spaniards first settled much Gold. The others are not remarkable for their Productions except Polo which yields much Gold & Ligu [i.e., Ligao?] Alloes Lampon opposite to this Island has been proposed for landing the Treasure from Acapulco in war for which it is extremely convenient being only 36 hours Journey to Manila. It may appear wonderful that so many Islands so excellent in Situation should yield so little for foreign Commerce except Provisions however that is not to be ascribed to the Barreñess of the Country but solely to the Indolence & Bad Government of the Spaniards--However it is past doubt that were there a more equitable Jurisdiction established, that the Benefit attending the Possession of these Islands would be very considerable to be convinced of this it is only requisite to take a review of the Number of People they contain: Calamian abt. 5,000 Leyte Province 100,332 Bohol abt.-- 40,000 Zebu abt.-- 25,000 Negros 20,000 Pany 140,000 Mindoro abt. 20,000 ------- Total 350,332 From which making a deduction of 20,000 for the Captives made by the Moors the Number of Indians in these Islands, exclusive of Luzon, under the Spanish Dominion must exceed 330,000. The Value of such an acquisition we presume is too evident to need Discussion. We are now to consider the Practicability of the Conquest. There are several Forts of Stone on the Southern Islands besides Stockades. But as all these were originally intended against the Moorish Incursions they are not formidable to a European Power if we may be allowed to form a Judgemt from those esteemed by the Spaniards the strongest viz. Samboangan & Ylo Ylo. of which two we have had an opportunity to form some Idea from Personal Observation. Samboangan Fort & Town mount 65 Guns. But as the Fort is upon the Shoar & deep water close to it the reduction is a matter of few hours the Garrison when Compleat abt. 2 or 300 Guushinanzas but at present very few as we have been assured. Ylo Ylo is of Stone cracked in several Places it mounts about 50 guns some 18 & 24 pounders & 3 Mortars & had in the End of 1761 a Garrison of 46 Guerchinanyas & 34 Pampanga Soldiers this is the only Fort on Pany & is within Pistol Shot of Shipping but of difficult access & indeed I do not conceive in the S. W. winds that it would be practicable to go thither with large Ships It has no Ditch or Glacis. Such being the Condition of the two Principal Let us pass [to] a Description of the others but as they occur in the Expedition proposed.