administration of the tributes and some other branches of revenue, as those from cockpits, tithes, etc.; while in all the general offices of supervision was introduced the system of bookkeeping by double entry, which had been established in the royal accountancy of the exchequer in 1839. The governor also issued instructions for more careful and accurate accounting being made of municipal property and local imposts, in order to prevent abuses and waste of funds. Lardizábal was soon weary of his command, although faithful to his duties while governor, and so earnestly entreated the home government to allow him to return to Spain that finally he gained this permission; and he departed on that voyage (February, 1841), only to die a few days after leaving Manila; he was buried on an islet near Java. He was succeeded by Marcelino de Oráa Lecumberri. REMARKS ON THE PHILLIPPINE ISLANDS AND ON THEIR CAPITAL MANILA, 1819 to 1822 ADVERTISEMENT The following remarks are drawn up by one but little accustomed to writing, and offered with much diffidence. In them the Spanish character will be found perhaps severely treated; but it is necessary to remark, that not only these observations are, from their very nature, general; but farther, that they have no reference to the genuine or European Spanish character--a character of which the writer has but little knowledge, and one as essentially different from that which falls under consideration in the following pages, as the society of all convict colonies is from that of the mother country. [34] PART I THE PHILLIPPINES Of the numerous groupes of islands which constitute the maritime division of Asia, the Phillippines, in situation, riches, fertility, and salubrity, are equal or superior to any. Nature has here revelled in all that poets or painters have thought or dreamt of unbounded luxuriance of Asiatic scenery. The lofty chains of mountains--the rich and extensive slopes which form their bases--the ever-varying change of forest and savannah--of rivers and lakes--the yet blazing volcanoes in the midst of forests, coeval perhaps with their first eruption--all stamp her work with the mighty emblems of her creative and destroying powers. Java alone can compete with them in fertility; but in riches, extent, situation, and political importance, it is far inferior.