amounted to $73,885.694, an increase of 18 per cent over the collections for the fiscal year 1900, notwithstanding the reduction caused by the abolition of the surtaxes, amounting to 13.3 per cent. This increase is caused by the rebuilding of the properties burned in 1898 and 1899, which have completed their year of exemption under the law, and are now paying taxes with increased rents throughout the city. In this department 400 fines, to the amount of $3,100.50, have been levied and collected under the law on account of false declarations, and in all cases have been paid without compulsion. At the turning over of the internal-revenue office to the city assessor and collector on August 7, all urbana taxes due since August 13, 1898, had been paid, and there are thus no delinquents.

The following is a brief statement of the stamp accounts of the internal-revenue office, in Mexican currency, for the year ending June 30, 1901:

By referring to Appendix Z it will be seen that the stamp sales in Manila show an increase of 43 per cent over the sales for the fiscal year 1900. Attempts have been made to extend the use of internalrevenue stamps as provided by law, and during the year 126 fines for the nonuse of stamps have been levied and collected, amounting to $2,804.50 in Mexican currency.

On an examination of the Banco Español-Filipino it was discovered that several new corporations, then recently organized, had omitted to place documentary stamps on their certificates of stock, as provided in the regulations, and had advanced such stock as collateral security to the bank for loans. As the absence of these stamps invalidated the stock the bank took immediate measures to protect itself, and each corporation was advised that unless immediate steps were taken to place the proper stamps on all their issues of stock the fine applicable in such cases would be levied. This resulted in the sale of upward of $6,000 worth of internal-revenue stamps, and since that time inspectors have failed to find any certificates not properly stamped.

The sale of certificates of registration during the past fiscal year was a continuation of the work begun in January, 1900, as no new certificates were authorized for the calendar year 1901, and under the provisions of General Orders, No. 2, M. G. O., January 2, 1901, the

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certificates of this series held good until further legislation. This has proven very satisfactory, inasmuch as a new issue of certificates for the calendaryear 1901 has, by recent legislation of the commission, been authorized, and the revenue derived from the sale of these certificates will materially aid both municipal and provincial governments. The receipts from forestry products in Manila alone for the year ending June 30, 1901, were $54,170.63, but this amount includes a certain quantity of such products obtained from nearly all parts of the islands.

THE PUBLIC RECORDS.

By reference to the documents contained in the archives formerly belonging to the Spanish Government it has been possible to settle all questions and claims that have hitherto arisen bearing on the recognition of rights acquired under Spanish legislation. Aside from their importance in this respect, the documents referred to contain the history of somewhat more than two centuries of Spanish rule in these islands, and they are a source of information necessary in the formation and administration of laws relating to the Filipino people. In order to their better preservation and use, it was thought proper to bring together, within the limits of the intendencia building, all of the records and other papers formerly belonging to the several offices of the Spanish Government kept in many buildings throughout the city.

The destruction and loss of many records and documents, resulting in want of order in the arrangement and preservation of those remaining, were caused in part by the fact that the buildings where they were formerly kept were occupied, although for only a short time, by soldiers who, not knowing their value, used them for fuel in the preparation of their food or threw them into the streets. The arrangement and classification of the existing records and papers have required much painstaking and laborious effort on the part of the employees, who have been able to make progress in their task by reason of their familiarity with the organization of the different bureaus of the Spanish Government, acquired by many years in the Spanish service, and by their familiarity with the subjects treated in the records.

This great collection of records is made up of royal orders, emanating from the Madrid Government, covering a period of between two and three centuries.

It embraces papers referring to all subjects connected with the Spanish administration and all institutions affected by Spanish legislation. It embraces papers relating to the general administration of the archipelago, the municipalities, civil and religious corporations, colleges, hospitals, pious foundations, banks and mercantile corporations, consulates, printing offices, colonies, penal institutions, Chinese immigration, patents and trade-marks, personal records of officials,

ments will find in them a verification of many need to have authenticated; also the records o deficiency appropriations, and books relating money of which was invested in the last issu floated for the purpose of paying the expense also many records relating to accounts, defald of public funds.

It is to be regretted that the records relatin which were used by the war department Spanish Government are not at hand. They of the war department and were sent to Spai records belonging to the army, when it was r This deficiency has led to much difficulty in the military buildings and in drawing a prope of the military and the civil governments. T retirement and pensions of former employees ment and to the pensions of widows and orp were also sent to Spain by the Spanish boa was organized here after the cession of the States.

At present the employees of the bureau of arranging papers from the former auditor' and those belonging to the civil government rule. The latter were found in a building on were scattered about in great confusion.

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the records of the post-office relating to the period of Spanish dominion will be transferred to the archives. There are still lacking here the records of the custom-house, although orders for the transfer of these documents to the central archives were issued by General MacArthur, late military governor of the Philippines. In the archives are found also large collections of laws, royal decrees, regulations, and other acts of the Spanish Government, gathered in the Gazette and many other printed volumes, which are constantly consulted, for the reason that they contain many laws which will continue to be in force until others as substitutes for them shall have been enacted by the existing government.

Besides the public records kept in Manila, the provincial capitals and many of the other towns formerly contained important documents; but an investigation recently made shows that they have nearly all disappeared, destroyed by order of Spanish officials, by the insurgents, or as an unavoidable consequence of war. A brief statement of the results of this investigation is presented in Appendix AA.

PUBLIC PRINTING.

The absence of normal competition in the business of printing in Manila and the consequent exorbitant prices which the Government has paid for work done provoked inquiries as to the possibility of securing more economical and more efficient means for providing the printing needed in connection with the office of the civil government. It was found, by an examination of the accounts in the auditor's office, that the annual cost of public printing was about $225,000 in money of the United States, and that with the extension of civil government the amount of printing required will probably be somewhat increased. With this prospect in view the commission requested the purchase in the United States of adequate machinery and supplies for a printing plant to be erected in the city of Manila. This plant has been purchased under the direction of the chief of the Division of Insular Affairs and will arrive in Manila about the 15th of November.

It is proposed to make use of the facilities presented in the public printing office to supplement the work of the trade school in training Filipinos so that they may be profitably employed in cooperating with American workmen in the different departments under the supervision of the public printer, since the business of printing is an occupation for which the Filipinos, by reason of their mechanical aptitude and artistic sense, appear to be well fitted.

BUREAU OF ARCHITECTURE AND CONSTRUCTION.

Through neglect and the necessary destruction of a period of war, the public buildings in many of the cities have become unfit for occupancy or been completely destroyed. There is thus imposed upon the Govern