2. It is generally the case that the heads of barangay keep back from the king, at a very low estimate, at least ten tributes each, on account of the dispersion of the houses of the Indians, which renders almost impossible any exactness in the tax-lists which for this purpose are committed to the said headships. Therefore, if the reduction of the villages into parishes [52]--which I have continually urged, and shall ask from this government--could be effected, not only would the aforesaid collection of the tribute be greatly facilitated, especially if it were committed, as I have said, to the governadorcillos and leading chiefs; but the tax-lists would be exactly drawn up by the alcaldes, and the said ten tributes in each barangay which have been mentioned would not be kept back from the king. This, estimated for the six thousand [headships], would come to the number of sixty thousand tributes; at the rate of ten reals each, the royal treasury would enjoy an increase from this source, which would reach the sum of seventy-five thousand, five hundred pesos. 3. By order of the above-mentioned visitor, no exemption from tribute was enjoyed by the officials of the villages, except by the governadorcillos and headmen; and counting six exempt persons [each] in three hundred and sixty villages alone--without including the visitas, which also have their officials--they make the number of two thousand, one hundred and sixty, which make one thousand and eighty tributes. These, at the rate of ten reals, amount to one thousand, three hundred and fifty pesos; consequently, by taking away these exemptions the royal exchequer will be increased by this sum. 4. The singers, sacristans, and doorkeepers of the churches in the villages are paid from the communal treasury of the Indians, and have their fees at all the feasts, burials, etc. [53] By exempting them from polos and personal services, and taking away their exemption from the tribute, [there would be gained] two thousand and thirty-eight and one-half whole tributes, which in the general [statement of] accounts for the year 765 are reckoned as exempted on account of the service of the churches in the villages tributary to the crown; the increase to the royal exchequer would be two thousand, five hundred and forty-eight pesos, one tomin. 5. Those who are for the same reason exempted in the villages of private encomiendas, according to the said general statement, number one hundred and ninety-six and one-half whole tributes. By abolishing this exemption, the increase to the royal treasury will be two hundred and forty-five pesos, five tomins.