Note 13 — ORDINANCES OF CORCUERA AND CRUZAT Y GONGORA, WITH LATER ADDITIONS

6. [Exemptions from polos are more common than from tribute. With good reason some have been conceded to villages which have churches to build or to some private persons for distinguished services especially in times of war.13 All such concessions must be examined by the alcaldes-mayor, in order to ascertain whether they are to the prejudice of the rest of the people, and to inform the superior government thereof. No further exemptions must be granted under penalty of a fine four times the amount of the exemption—except to cantors, sacristans, and porters; to governors, lieutenants, and officers of justice, during their term of office; and to cabezas de barangay, their wives, and eldest sons, and all others exempted by the superior government since 1764. All others conceded before that date shall be revoked until confirmed by the government. Exemptions in the provinces of Cavite, Tondo, Laguna, Bulacan, Pampanga, and Bataan, shall be conceded directly by the superior government; in all other provinces through the alcalde-mayor. The Indian claiming exemption from any payment must present himself with his proofs before the alcalde-mayor.]