6. [Exemptions from polos are more common than from tribute. With good reason some have been conceded to villages which have churches to build or to some private persons for distinguished services especially in times of war. [122] All such concessions must be examined by the alcaldes-mayor, in order to ascertain whether they are to the prejudice of the rest of the people, and to inform the superior government thereof. No further exemptions must be granted under penalty of a fine four times the amount of the exemption--except to cantors, sacristans, and porters; to governors, lieutenants, and officers of justice, during their term of office; and to cabezas de barangay, their wives, and eldest sons, and all others exempted by the superior government since 1764. All others conceded before that date shall be revoked until confirmed by the government. Exemptions in the provinces of Cavite, Tondo, Laguna, Bulacan, Pampanga, and Bataan, shall be conceded directly by the superior government; in all other provinces through the alcalde-mayor. The Indian claiming exemption from any payment must present himself with his proofs before the alcalde-mayor.] 7. [Collection of tribute in kind is often severe upon the Indians, because of epidemics (law xiv, título v, book vi), locusts, failure of crops, and other misfortunes. At such times it is quite proper that the Indians be not molested for what they do not possess (law xxii, título v, book vi). However, since the Indians often sham, when it is to their advantage to sell their crops, the alcalde-mayor shall see to it that neither the Indians nor the royal treasure suffer unjustly. If it is necessary to collect in money what ought to be collected in kind, an additional charge of five per cent must be made, in order to cover the increased cost to the government of the products elsewhere for the storehouses, and in order that the Indians may not avail themselves unjustly of excuses from paying in kind when that is to their advantage (law lxv, título v, book vi; law xvi, título ix, book viii).] 8. [This is similar to old ordinance 20 (q.v., ante, pp. 204, 205). To it is added that the alcaldes shall send to each village an account, authorized by the provincial notary, of the distribution of the purchase or bandala so that this may be presented at the residencia, and compared by the judges with the orders given for that purpose, in order to ascertain whether the two tally, and whether there is any excess.] 9. [Whenever it becomes necessary to purchase more products than the amounts regularly fixed, orders to that effect must be issued by the superior government. Extraordinary purchases thus made shall be paid for at the prices current in that particular province where they are bought, and not at the regular price established for royal purchases.]