The poll-tax (tributo) is the other great branch of the revenue; the manner of collecting it is described in p. 29. Its amount to each individual is, with some exceptions and variations in different provinces, 14 rials, or 1 3/4 dollars for every married Indian, from the age of 24 to 60. The Mestizos pay 24 rials or 3 dollars, and the Chinese 6 dollars each: this last branch is generally farmed. The amount of Indian and Mestizo tribute may be stated in round numbers at 800,000 dollars: the expense of collecting it diminishes it to about 640,000. The exemptions from it are disbanded soldiers, who pay less than others, men above 60 years of age, and the cultivators of tobacco, or makers of wine for the royal monopolies. The collection of this tax is always attended with much trouble, and it is detested by the Indians to the last degree. The exaction of it from the newly converted tribes, [75] and the extensive frauds which, as already detailed, are practised by means of it, render it the most oppressive of all impositions. The natives consider it (perhaps with some justice), as giving money to no purpose; and infallibly evade it by every means in their power. The customs produce from 1 to 300,000 dollars per annum. The remaining part of the revenue is derived from various minor sources: such are the cockpits, which are farmed, and produce a net revenue of 25 to 40,000 dollars;--the Chinese poll-tax, 30,000 dollars;--"Bulas," [76] (the sale of which is farmed, and produces from 10 to 12,000 dollars);--cards, powder (a monopoly), stamps, and other articles of minor importance; amongst which was formerly the monopoly of betel nut, which is now abolished. The expenses of administration are as follows. The civil and ecclesiastical officers of government, 250,000 dollars. The military, including all classes, about 600,000; and the marine, about 550,000. The excess of revenue over the expenditure is stated by Comyn to have been in 1809 about 450,000 dollars, but in this is included 250,000 received from Mexico. In 1817, by an account published by order of the Ayuntamiento of Manila, the amount of the revenue was-- Receipts Dollars Poll Tax 638,976 Rentas (monopolies, farms, &c.) 810,784 ========= Total 1,449,760 [77] of which a surplus would remain when all the expenses were liquidated. In preceding years, some surplus has been remitted to Spain.