[29] A note at this point states that the polo and service tax had not been extended to the Chinese mestizos, who were not in existence when the tax was first imposed, or were but few, until a few years back, when the natives of Lingayen brought up the matter. Chinese mestizos formed the wealthiest part of many villages; and it was decided that since they were to the natives as 1:6, they should pay such taxes for one month to the natives' six. At Vigan, Ilocos Sur, the natives also presented a petition against the mestizos because natives alone were compelled to furnish provisions, etc., to the troops in their province at the schedule price, while the mestizos escaped; and for which reason many of the natives joined the mestizo ranks, saying that the state profited thereby because as mestizos they paid a double tribute. Governor Oraá, however, imposed a fine for such denaturalization. As regards the petition against the mestizos, an expediente was formed, and in July, 1841, the natives were ordered to send a salaried agent to conduct a suit against the mestizos. But they being poor could not do so, while it was understood that the mestizos had paid a bribe of 1,000 pesos to the assessor. Consequently, it appears that notwithstanding the efforts of the alcalde-mayor and Mas, nothing could be done, as the governor was so hedged in. [30] Francisco Enriquez succeeded Urrijola (who had been appointed October, 1820, as intendant-general of the army and treasury), in the office of intendant in 1828, being granted more ample powers than the latter had enjoyed. By a royal decree of October 27, 1829, it was ordered that the superintendency should be held by the intendant of the army and royal treasury, and accordingly Enriquez took such charge on September 9, 1630. See Montero y Vidal, Hist. gen., ii, pp. 457, 521. [31] See José Cabezas de Herrera's Apuntes históricos sobre la organización político-administrativa de Filipinas (Manila, 1883). This is an excellent treatise on the governmental administration of the Philippines. [32] See the budget of receipts and expenditures in the Philippines for the year, July, 1885-June, 1886, in Montero y Vidal's El archipiélago filipino, pp. 169-186. The expenditures involve: general obligations, 1,523,335.07 pesos; state, 125,000 pesos; grace and justice, 1,085,769.62 pesos; war, 3,494,923.31 pesos; treasury, 1,356,031.30 pesos; navy, 2,423,518.91 pesos; government, 1,267,007.43 pesos; public works (fomento), 349,322.87 pesos; total, 11,624,908.51 pesos. The receipts were 11,528,178 pesos.