and municipal taxes collected, $34,382.91 U. S. currency and $64,609.62 Mexican currency; refunds by warrant from the insular treasury, $1,820.59 Mexican currency; balance in the treasury June 30, 1903, $954 U. S. currency and $14,676.40 Mexican currency.

Pampanga (organized February 13, 1901).—Balance on hand July 1, 1902, $58,012.18 U. S. currency; provincial and municipal taxes collected, $48,571.50 U. S. currency and $146,062.37 Mexican currency; balance in the treasury June 30, 1903, $21,890.01 U. S. currency and $59,386.51 Mexican currency.

Pangasinan (organized February 18, 1901).-Balance in the treasury July 1, 1902, $30,705.60 U. S. currency; provincial and municipal taxes collected, $66,072.79 U. S. currency and $285,350.83 Mexican currency; refunds by warrant from the insular treasury, $323.97 U. S. currency and $3,879.36 Mexican currency; balance in the treasury June 30, 1903, $176.26 U. S. currency and $30,577.48 Mexican currency.

Paragua (organized June 23, 1902).-Provincial and municipal taxes collected, $623.41 U. S. currency and $13,405.47 Mexican currency; receipts by warrant from the insular treasury $14,981.90 Mexican currency, of which sum $13,350 Mexican currency was insular loans and the balance refunds; balance in the treasury June 30, 1903, $2,262.46 Mexican currency.

Rizal (organized June 11, 1901).-Balance on hand July 1, 1902, $29,300.14 U. S. currency; provincial and municipal taxes collected, $27,616.96 U. S. currency and $55,925.62 Mexican currency; receipts by warrant from the insular treasury, $298.47 U. S. currency and $7,188.25 Mexican currency, of which sums $2,600 Mexican currency was an insular loan and the balance refunds. Balance in the treasury June 30, 1903, $1,398.24 U. S. currency and $1,609.64 Mexican currency.

Romblon (organized March 16, 1901).-Balance in the treasury July 1, 1902, $2,835.62 U. S. currency; provincial and municipal taxes collected, $3,529.83 U. S. currency and $29,681.59 Mexican currency; refunds by warrant from insular treasury, $50.54 U. S. currency and $2,928.19 Mexican currency. Balance in the treasury June 30, 1903, $78.11 U. S. currency and $2,613.49 Mexican currency.

Samar (organized June 17, 1902).-Provincial and municipal taxes collected, $25,069.87 U. S. currency and $168,145 Mexican currency; receipts by warrant from the insular treasury, $2,553.19 U. S. currency and $35,142.16 Mexican currency, of which sums $2,553.19 U. S. currency and $25,000 Mexican currency were insular loans and the balance refunds. Balance in the treasury June 30, 1903, $1,166.81 U. S. currency and $94,209.54 Mexican currency. The act organizing the province of Samar exempted the people thereof from paying the 1902 land tax, and the 1903 land tax did not fall due until after the close of the fiscal year.

Sorsogon (organized April 30, 1901).-Balance in the treasury July 1, 1902, $23,281.13 U. S. currency; provincial and municipal taxes collected, $35,422.42 U. S. currency and $114,298.97 Mexican currency; refunds by warrant from insular treasury, $105.63 U. S. currency and $8,459.47 Mexican currency. Balance in the treasury June 30, 1903, $8,443.10 U. S. currency and $1,359.64 Mexican currency. Surigao (organized May 15, 1901).-Balance in the treasury July 1, 1902, $9,888.45 U. S. currency; provincial and municipal taxes col

lected, $8,171.59 U. S. currency and $46,282.34 Mexican currency; refunds by warrant from insular treasury, $1,296.74 Mexican currency. Balance in the treasury June 30, 1903, $66.49 U. S. currency and $2.702.64 Mexican currency.

Tarlac (organized February 18, 1901).-Balance in the treasury July 1, 1902, $18,175.43 U. S. currency; provincial and municipal taxes collected, $33,649.79 U. S. currency and $101,621.41 Mexican currency; refunds by warrant from the insular treasury, $13.45 U. S. currency and $8,935.76 Mexican currency. Balance in the treasury June 30, 1903, $10,156.56 U. S. currency and $27,105.25 Mexican currency.

Tayabas (organized March 12, 1901).-Balance in the treasury July 1, 1902, $26,612.60 U. S. currency; provincial and municipal taxes collected, $65,491.18 U. S. currency and $148,002.85 Mexican currency; refunds by warrant from the insular treasury, $14.43 U. S. currency and $38,515.20 Mexican currency. Balance in the treasury June 30, 1903, $9,165.20 U. S. currency and $37,345.20 Mexican currency.

Union (organized August 15, 1901).-Balance on hand July 1, 1902, $11,286.62 U. S. currency; provincial and municipal taxes collected, $14,608.73 U. S. currency and $56.598.54 Mexican currency; receipts by warrant from the insular treasury, $75.08 U. S. currency and $18,209.05 Mexican currency, of which sums $15,960 Mexican currency was an insular loan and the balance refunds. Balance in the treasury at the close of the fiscal year, $2,863.34 Mexican currency. Zambales (organized August 28, 1901).-The office of the treasurer was consolidated with that of the supervisor February 10, 1903. Balance on hand July 1, 1902, $11,428.64 U. S. currency; provincial and municipal taxes collected, $9,346.52 U. S. currency and $54,433.38 Mexican currency; refunds by warrant from the insular treasury, $5.49 U. S. currency and $6,951.37 Mexican currency. Balance in the treasury at the close of the fiscal year, $826.41 U. S. currency and $2,820.96 Mexican currency.

The balances in the provincial treasuries at the close of the fiscal year shown in the foregoing statement relate solely to provincial funds, municipal funds on deposit with provincial treasurers and amounts due to municipalities not being taken into consideration.

The report of the auditor for the fiscal year 1903 shows that the total collections in the provinces for provincial and municipal purposes aggregated $1,078,259.85 U. S. currency and $3,601,060.50 Mexican currency, aside from the aggregate of advances from the insular treasury as refunds, loans, and direct appropriations, amounting to $40,937.44 U. S. currency and $581,149.69 Mexican currency. At the close of the fiscal year there were in the provincial treasuries cash balances of provincial funds aggregating $107,890.60 U. S. currency and $745,046 Mexican currency, and cash balances due the various municipalities aggregating $17,834.97 U. S. currency and $185,109.66 Mexican

currency.

The PHILIPPINE COMMISSION.

HENRY C. IDE, Secretary of Finance and Justice.

EXHIBIT 1.

REPORT OF THE COURT OF CUSTOMS APPEALS.

MANILA, P. I., September 15, 1903.

The SECRETARY OF FINANCE AND JUSTICE,

Manila, P. I.

SIR: In compliance with your request I have the honor to report that the court of customs appeals has been open at all times during the year ending August 31, 1903.

The secretary of finance and justice, or the acting secretary of finance and justice, and Judge Arellano, president of the supreme court of the Philippine Islands, have been on duty with the court of customs appeals during the entire year.

As the third member of the court I have been detailed away from the court by order of the honorable civil governor, as judge of the court of first instance, under the provisions of section 289, act 355, a little more than five months during the year, and have been assigned as commissioner to take testimony for the supreme court of the islands for a little more than two months of the year.

Five hundred and eighty-six cases have been brought before, heard, and considered by the court, which, for better understanding, may be subdivided as follows:

Appeals from decisions of the collector of custons involving power and authority to levy duties upon imports...

Appeals from decisions of the collector of customs involving the power and authority to levy duties and wharfage charges upon exports.. Appeals from the decisions of the collector of customs involving the power and authority to levy duties and wharfage charges upon the export of products of the Philippine Islands, going direct to the United States for consumption therein, as contemplated by section 2 of the act of Congress approved March 8, 1902

Appeals from the decisions of the collector of customs classifying imported merchandise for the purpose of determining the proper tariff to be imposed.. Appeals from the imposition of fines, etc., by the collector of customs. Appeals from decisions of the collector of customs involving the right of concessionaries of the Kingdom of Spain to import merchandise without the payment of import duties.

Criminal cases..

Cases brought before the court under the immigration laws.
Special proceedings..

318

84

38

888

73

18

11

10

11

12

Trials or hearings have been held in every case, and final judgments have been entered in all but 17 cases.

During the early part of the year the court considered and passed upon questions vital to the financial interests of the government of the Philippine Islands, viz, the authority and power to levy and collect duties on imports from and exports to the United States.

On account of the terms of the treaty between the United States and Spain, conclusions arrived at in these questions covered also the rights

of merchandise imported from and exported to Spain; to exemption from duties in like manner as merchandise imported from and exported to the United States.

The trial of cases arising from the classification of merchandise for tariff purposes has required much labor and technical information and knowledge, though it is believed that the conclusions arrived at have been in the main satisfactory, and were correct.

Adding many articles to the enumerated, classified tariff lists as they appear in the tariff-revision act, and so avoiding question and conflict, would undoubtedly prove more satisfactory to importers as well as the government.

In view of the recent amendments made to the "Philippines customs administrative act," I will make no comment upon or recommendation in relation thereto. A. S. CROSSFIELD, Judge.

Very respectfully,

WAR 1903-VOL 7-21

EXHIBIT 2.

REPORT OF THE COURT OF LAND REGISTRATION OF THE PHILIPPINE ISLANDS FOR THE PERIOD FEBRUARY 1 TO SEPTEMBER 1, 1903.

MANILA, P. I., September 14, 1903.

The Hon. SECRETARY OF FINANCE AND JUSTICE,

Manila, P. I.

SIR: In accordance with your instructions of August 21, 1903, I have the honor to submit herewith the following report of work of this court for the period February 1, 1903, the date of organization, to September 1, 1903:

"The land registration act" of the Philippine Islands became effective February 1, 1903, and has now been in operation some seven months. The court was organized with Simplicio del Rosario, judge; D. R. Williams, associate judge; and J. R. Wilson, clerk.

The court, with but few precedents to guide it, has prepared and published the various blanks having to do with its procedure; has designed and issued the certificates of title evidencing registered ownership of land; and has prepared and had printed the various registration, entry, and index books having to do with the work of the court and the records of registers of deeds under the provisions of the new law. The rules and regulations of the court have been printed in both Spanish and English, and copies of same have been mailed to all judges and clerks of courts of first instance, all attorneys in the islands, and a supply has been furnished to each register of deeds throughout the Archipelago for distribution.

The court has in contemplation the issue of a pamphlet for general distribution throughout the islands, giving detailed information both as to the benefits to accrue from the act and the procedure to be pursued thereunder. It has been thought advisable, however, to delay this publication until all questions as to proposed amendments to the act are disposed of, and until legislation is had covering the classes of claims referred to in sections 13, 14, and 15 of act of Congress of July 1, 1902, affecting lands in the Philippine Islands.

Up to the 1st of September, 1903, 144 applications for registration were filed as follows: Manila, 108; Benguet, 1; Batangas, 1; Iloilo, 4; Jolo, 1; Pagasinan, 3; Sorsogon, 1; Albay, 4; Bulacan, 1; Cagayan, 1; Ilocos Norte, 5; Leyte, 2; Pampanga, 1; Tarlac, 1; Ambos Camarines, 1; Bataan, 1; Cavite, 6; Isabela de Luzon, 1; Mindanao, 1; Rizal, 1.

The value of the property included in the applications thus far made to the court amounts to $1,314,963.20, U. S. currency, exclusive of lands set apart as civil or military reservations, which compares very favorably with results achieved in like time in other States and countries which have adopted the Torrens system of registration.