Measures of practical utility and of immediate need have been set aside for the pursuit of costly fantastic ideals, which excite more the wonder than the enthusiasm of the people, who see left in abeyance the reforms they most desire. The system of civilizing the natives on a curriculum of higher mathematics, literature, and history, without concurrent material improvement to an equal extent, is like feeding the mind at the expense of the body. No harbour improvements have been made, except at Manila; no canals have been cut; few new provincial roads have been constructed, except for military purposes; no rivers are deepened for navigation, and not a mile of railway opened. The enormous sums of money expended on such unnecessary works as the Benguet road and the creation of multifarious bureaux, with a superfluity of public servants, might have been better employed in the development of agriculture and cognate wealth-producing public works. The excessive salaries paid to high officials seem to be out of all proportion to those of the subordinate assistants. Extravagance in public expenditure necessarily brings increasing taxation to meet it; the luxuries introduced for the sake of American trade are gradually, and unfortunately, becoming necessities, whereas it would be more considerate to reduce them if it were possible. It is no blessing to create a desire in the common people for that which they can very well dispense with and feel just as happy without the knowledge of. The deliberate forcing up of the cost of living has converted a cheap country into an expensive one, and an income which was once a modest competence is now a miserable pittance. The infinite vexatious regulations and complicated restrictions affecting trade and traffic are irritating to every class of business men, whilst the Colony's indebtedness is increasing, the budget shows a deficit, and agriculture--the only local source of wealth--is languishing.