Note 6 — FINANCIAL AFFAIRS OF THE ISLANDS, 1766

2. It is generally the case that the heads of barangay keep back from the king, at a very low estimate, at least ten tributes each, on account of the dispersion of the houses of the Indians, which renders almost impossible any exactness in the tax-lists which for this purpose are committed to the said headships. Therefore, if the reduction of the villages into parishes6—which I have continually urged, and shall ask from this government—could be effected, not only would the aforesaid collection of the tribute be greatly facilitated, especially if it were committed, as I have said, to the governadorcillos and leading chiefs; but the tax-lists would be exactly drawn up by the alcaldes, and the said ten tributes in each barangay which have been mentioned would not be kept back from the king. This, estimated for the six thousand [headships], would come to the number of sixty thousand tributes; at the rate of ten reals each, the royal treasury would enjoy an increase from this source, which would reach the sum of seventy-five thousand, five hundred pesos.