4th. The completion of the organization of the valuable corps of the revenue guards [cuerpo del resguardo]. [This can be done by carrying out the royal order of October 18, 1837, and the three parts of the regulations drawn up by Matta's predecessor June 4, 1841, the first two parts of which have already been approved. Matta has endeavored without avail, and supported by various officials, to gain the governor's approval to the third part. The corps of the revenue guards is always loyal to the governor. With the increase provided in the plan for organization, this corps will be the most suitable to defend the country either against foreign or internal foes. Since the immediate object of the revenue guards is the custody, defense, and guard of the revenues, they ought to depend immediately on the treasury department, although they may be available when the public safety demands it for any other duty. By a decree of Matta's predecessor, of April 25, 1839, the revenue guards of the various departments--those of the Bay, and of the tobacco and wine and liquor monopoly revenues--were united into one corps. This extensive corps, which absorbs annually the sum of 191,589 pesos, has no adequate organization, a matter to which immediate attention should be given.] 5th and last. That the attempt be made, in a truly impartial and foresighted system, to conciliate the minds of people, and to put an end to that pernicious mistrust that has been introduced between the peninsular Spaniards and the sons of the country [i.e., the Spaniards born in the Philippines], which is so contrary to the common interest. [The government must not be partial to any one class of men, for each class contains good men who should be rewarded and advanced, and bad men who should be closely watched and punished. Merit should be the only cause for advancement. In closing Matta says that his private life in the islands and his long public service have given him abundant opportunity to observe and study people and conditions. This memorial is dated Manila, February 25, 1843.] [47] THE PHILIPPINES, 1860-1898--SOME COMMENT AND BIBLIOGRAPHICAL NOTES BY JAMES A. LEROY