It provides for the collection from every able-bodied adult male between the ages of 18 and 55 of an annual contribution of two pesos. [20] The taxpayer is allowed to render ten days of service upon public works in lieu of cash payment if he prefers, and most non-Christians do prefer to settle the obligation in this way. All money derived from this source is expended on public works, going to pay for supervision, dynamite, powder, caps, fuse, steel, road tools and the like, as it is seldom necessary to hire labourers. We paid for all labour on the first trails constructed, and it was only when the people themselves learned to comprehend the usefulness to them of improved means of communication that I made the public improvement tax applicable to them. Except under very special circumstances, I did not allow the construction of a trail with a grade higher than six per cent. There are two reasons for this rule. First, the torrential rain-storms of the tropics rapidly destroy high-grade trails in spite of all efforts to provide adequate drainage; second, if trails are constructed on low grades, every shovelful of earth which is thrown is just so much accomplished toward the eventual opening up of cart roads, carriage roads or automobile roads, the whole subsequent question involved being one of widening and surfacing. In constructing a trail we first carefully stake what seems the best possible line between the two points to be connected; then build on this line a path which is cut into the hill [21] four feet, the dirt being thrown outward. No special effort is made to give the bank a proper slope; the Almighty does this in the course of the first rainy season, when the earth sloughs off on to the trail in those places where it stands too steeply. It is then promptly thrown off the road-bed while still loose, and much hard pick and shovel work and many "pop shots" are thus saved. Only the most necessary drainage is provided before the first rainy season, for the reason that experience has shown that what seem dry beds of streams and look as if they would be converted into raging torrents during the rainy season sometimes then hardly carry water enough to wash one's face in; while, on the other hand, destructive torrents come charging down the crests of hogbacks in places where one would least expect them, and cut out the trail completely where they strike it. With the first rain the maintenance gangs get to work, noting where drainage is especially needed and providing it, throwing off loose earth and stones when slides occur, and widening the trail or cutting off sharp corners when not otherwise engaged.