To him are also subject the Indian Captains and Officers of towns, who are annually elected by the natives. These settle small differences, answer for disturbances in their villages, execute police orders, impose small contributions of money or labour for local objects, such as repairs of roads, &c. &c. They also have the power of inflicting slight punishments on the refractory. To them is also confided the collection of the capitation or poll-tax, which is done by dividing the population of the town or village into tens, each of which has a Cabeça (or head), who is exempt from tribute himself, but answerable for the amount of the ten under him. This tax is then paid to the Alcalde or Corregidor, and from him to the treasury. The Mestizos and Chinese have also their captains and heads, who are equally answerable for the poll-tax. The different districts and islands, which are called provinces, and are 29 in number, are governed by Alcaldes. The more troublesome ones, or those requiring a military form of government, by military officers, who are also Corregidors. Samboangan on the south west coast of Mindanao, and the Marianas, have governors named from Manila, and these are continued from three to five years in office. These Alcaldeships are a fertile source of abuses and oppression: their pay is mean to the last degree, not exceeding 350 dollars per annum, and a trifling per centage on the poll-tax. They are in general held by Spaniards of the lower classes, who finding no possible resource in Manila, solicit an Alcadeship. This is easily obtained, on giving the securities required by government for admission to these offices, which consist in two sureties [65] to an amount proportionable to the value of the taxes of the province, which all pass through the Alcalde's hands. Of the nature and amount of these abuses an idea will be better formed from the following abridged quotations, which are translated from the work of Comyn before quoted (p. 16). [66] "It is indeed common enough to see the barber or lacquey of a governor, or a common sailor, transformed at once into the Alcalde in chief of a populous province, without any other guide or council than his own boisterous passions. "Without examining the inconvenience which may arise from their ignorance, it is yet more lamentable to observe the consequences of their rapacious avarice, which government tacitly allows them to indulge, under the specious title of permissions to trade (indultos). ----"and these are such that it may be asserted, that the evil which the Indian feels most severely is derived from the very source which was originally intended for his assistance and protection, that is, from the Alcaldes of the provinces, who, generally speaking, are the determined enemies and the real oppressors of their industry.