Officers of towns, who are annually elected by the natives. These settle small differences, answer for disturbances in their villages, execute police orders, impose small contributions of money or labour for local objects, such as repairs of roads, &c. &c. They also have the power of inflicting slight punishments on the refractory. To them is also confided the collection of the capitation or poll-tax, which is done by dividing the population of the town or village into tens, each of which has a Cabeça (or head), who is exempt from tribute himself, but answerable for the amount of the ten under him. This tax is then paid to the Alcalde or Corregidor, and from him to the treasury. The Mestizos and Chinese have also their captains and heads, who are equally answerable for the poll-tax.
The different districts and islands, which are called provinces, and are 29 in number, are governed by Alcaldes. The more troublesome ones, or those requiring a military form of government, by military officers, who are also Corregidors. Samboangan on the south west coast of Mindanao, and the Marianas, have governors named from Manila, and these are continued from three to five years in office.
These Alcaldeships are a fertile source of abuses and oppression: their pay is mean to the last degree, not exceeding 350 dollars per annum, and a trifling per centage on the poll-tax. They are in general held by Spaniards of the lower classes, who finding no possible resource in Manila, solicit an Alcaldeship. This is easily obtained, on giving the securi-
