The actual deficit in the last previous Budget for which there was no provision was estimated at P1,376,179.56, against which the above balance would be placed. There were some remarkable inconsistencies in the 1888 Budget. The Inspection of Woods and Forests was an institution under a Chief Inspector with a salary of P6,500, assisted by a technical staff of 64 persons and 52 non-technical subordinates. The total cost for the year was estimated at P165,960, against which the expected income derived from duties on felled timber was P80,000; hence a loss of P85,960 was duly anticipated to satisfy office-seekers. Those who wished to cut timber were subjected to very complicated and vexatious regulations. The tariff of duties and mode of calculating it were capriciously modified from time to time on no commercial basis whatever. Merchants who had contracted to supply timber at so much per foot for delivery within a fixed period were never sure of their profits; for the dues might, meanwhile, be raised without any consideration for trading interests. The most urgent material want of the Colony was easy means of communication with the interior of the Islands. Yet, whilst this was so sadly neglected, the Budget provided the sum of P113,686.64 for a School of Agriculture in Manila and 10 model farms and Schools of Cultivation in the provinces. It was not the want of farming knowledge, but the scarcity of capital and the scandalous neglect of public highways and bridges for transport of produce which retarded agriculture. The 113,000 pesos, if disbursed on roads, bridges, town halls, and landing-jetties, would have benefited the Colony; as it was, this sum went to furnish salaries to needy Spaniards. The following are some of the most interesting items of the Budget: CURIOUS ITEMS OF REVENUE P cts.