spend, and the wine monopoly would be even more profitable. Viana makes an interesting comparison between the administration of monopolies in the islands and that in Spain, where the circumstances are so different that, as he says, the laws of Castilla on this point are "absolutely impracticable" in the Philippines; moreover, in Spain the monopoly must be considered in connection with the impost of alcabala, "which is not collected on anything in these islands." He urges that the board at least restrict the term of the monopoly of wine to four years, if they sell it at the rate of 16,000 pesos; and that for six years the rate be made 20,000. Also, that if the buyo monopoly be sold for 10,000 the term be made four years, and the rate be 9,000 [sic] for six years. If they will not do this, these monopolies should be administered by the government directly, and not farmed out at all. (From an entry dated May 10 (fol. 141v), it appears that the wine monopoly was purchased by Theodora Fagoaga.) Apropos of his statement regarding the alcabala, cf. what he says on fol. 134, regarding a request made by the alcalde-mayor appointed for the province of Pangasinan, who asked a reduction of alcabala and bonds [fianzas] (presumably required for his faithful administration of that office). Viana advises against such reduction, saying of the alcabala, "There is the same reason for paying the same amount as in the past, because the commerce is the same; and the said impost is not so much for alcabala as for the privilege of trading allowed to the alcaldes-mayor, relieving them from the oath which they formerly took." [60] Probably the worst of these abuses were checked by the formation of a naval bureau by the decree of 1800 (see "Events in Filipinas," ante, last paragraph). [61] This letter, as appears from the royal decree above cited, was dated July 15, 1764, and was written by the officials of the vacant see of Manila--in answer to a despatch from the king (November 2, 1762) to the late Archbishop Rojo, in which "he was thanked for the visitation which he practiced in his diocese, and charged that the Christian doctrine must be taught to the Indians in Castilian;" and the cabildo answered that the numerous laws on that point were always disobeyed by the curas from the orders, for reasons similar to those here charged by Viana (cf. the memorial by Anda, ante, sec. 12). See Pardo de Tavera's Memoria de Anda y Salazar, pp. 87, 88.