Note 58 — Chapter VII · THE AUDIENCIA AND THE GOVERNOR: THE MILITARY JURISDICTION

King to the President and oidores, May 14, 1790, A. I., 105–9–10. This tax was collected from the Chinese in 1852, when Jagor, the celebrated German traveller, visited the Islands. Chinese who were engaged in agriculture paid merely the tribute of twelve reales, which was collected from natives as well. In addition to the tax of six dollars (probably Mexican, which were equivalent to the silver peso) merchants paid an industrial tax of twelve, thirty, sixty, or one hundred dollars, according to the amount of business transacted (Blair and Robertson, LII, 57–58, note).