A detailed statement of the financial affairs of the islands in 1766 is furnished by the royal fiscal at Manila, Francisco Leandro de Viana. He aims to show how the Philippines can be made self-supporting, and even more, by proper retrenchments of expense and by increasing the revenues of government through the abolition of certain privileges and exemptions, the establishment of various monopolies, and, if necessary, the increase of the tributes paid by the natives. This last item produces 250,000 pesos annually; but nearly all of this is paid out for "the spiritual administration" of the Indians, so that, according to Viana, "the religious orders profit by and receive almost all the proceeds from the tributes." Hence the need of the royal situado each year from Mexico, to pay the civil and military expenses of the government. Viana enumerates the other profits derived from the Indians by the religious who are charged with their spiritual care, and mentions numerous other sources of income which they possess. In short, "all the profit of the islands accrues to the ecclesiastical estate;" the royal treasury is heavily indebted, and cannot meet the enormous expenses; "the provinces are at the mercy of the Moros, and everything is in danger of total ruin, unless suitable remedies are applied in time." For this purpose Viana advocates various retrenchments of expenses, especially of those now incurred for the support of the ecclesiastical estate in the islands. He recommends that the exemptions of certain Indian chiefs and church servants from tribute-paying be abolished; that the "barangays" be suppressed, and the native villages reduced to parishes; that changes and reforms be made in the dealings of the provincial alcaldes with the crown; that offices be not sold, but granted as rewards of merit; that certain royal imposts be increased; that some privileges be sold at auction; and that monopolies be established on playing-cards, cock-fighting, and tobacco, not only in Manila but throughout the provinces and islands--to all of which the monopolies on wine and buyo might profitably be extended, which "would produce for the royal treasury enormous sums." From all these sources, the royal treasury will obtain enough income "to maintain the islands with respectable forces, and to make good the expenses hitherto caused to the royal revenue," without the necessity of increasing the tribute paid by the natives. But, if this last expedient be deemed necessary, he shows what will be the proceeds from increasing the tribute from ten reals to two, three, and four pesos respectively. The fiscal Viana shows himself to be a capable and honest official; but he evidently must contend with forces and conditions--greed for gain, official corruption, fraud, negligence and waste--that cannot be overcome without entire reform and reorganization of the colonial administration. With all his ability, he nevertheless regards the