I have often seen respectable men deported to the penal settlements; and for no other offense than inability to pay the oppressive tax laid upon their shoulders, regardless of the season,--whether productive or not. Their families, meanwhile, left without a head, were thrown into the most woeful destitution. The Gobernadorcillo gets the munificent salary of $200 a year, though his expenses, for clerk-hire, for presents to his chief, and for entertainments in his honor, are often many times greater. A shrewd Gobernadorcillo, however, manages to make something out of the place, which, in some districts, is eagerly sought after by rich planters. The official dress of this worthy is a short black jacket, the tail worn over the trousers. He also carries a stick as a sign of authority. To him is entrusted the apprehension of criminals, and he has command of the local guards, or cuadrilleros, the police of the towns. The Taxes and What Became of Them. It can easily be guessed that the taxes are not inconsiderable, when I simply mention a few things that are assessed: There is a tax on the ownership and sale of live-stock and vehicles, on realty, and on all private industries and manufactures. Opium, liquors, stamps, tobacco, and lotteries yield an immense revenue. Then there is a Community-fund, which is usually several hundred thousand dollars a year in each province, and is supposed to be spent in the interest of the community. The Chinese Capitation tax also brings in a large amount. But the most common and onerous tax of all is that arising from the Government sale of Cédulas, or documents of identity, which is a poll-tax from $25 down. The individual paying less than $3.50 is subject to 15 days' hard labor each year and to a fine of 50 cents for each day that he shall fail to work. Those whose cédulas have cost more than $3.50 must also pay a municipal tax of $1.50. The cédula is also used as a passport, and must be brought into court to render legal instruments effective. From this brief and imperfect survey of the system of provincial taxation, it can easily be gathered that the revenues are considerable; and yet, of the hundreds of thousands of dollars extorted from the natives in each province, under the plausible pretexts of an avaricious policy, it is safe to say that not a dollar is expended for any local improvements. No building of bridges, no constructing of highways, no public schools, nor halls of justice must mar the stagnant serenity of provincial life. Nothing is ever repaired; a system of "let alone" blights every aspiration, and is fatal to the extension of commerce and industry. Consequently, in the wet season, for vehicles, the public roads are impassable, and, in many parts of the country, for months transportation is practically at a stand-still. As if effectually to close every door to progress, private individuals, too, are forbidden by law to repair the highways.