every part of the islands in the language of the people. In view of the great number of languages spoken by the different tribes, it is especially important to the prosperity of the islands that a common medium of communication may be established, and it is obviously desirable that this medium should be the English language. Especial attention should be at once given to affording full opportunity to all the people of the islands to acquire the use of the English language. It may be well that the main changes which should be made in the system of taxation and in the body of the laws under which the people are governed, except such changes as have already been made by the military government, should be relegated to the civil government which is to be established under the auspices of the commission. It will, however, be the duty of the commission to inquire diligently as to whether there are any further changes which ought not to be delayed, and, if so, they are authorized to make such changes, subject to your approval. In doing so they are to bear in mind that taxes which tend to penalize or repress industry and enterprise are to be avoided; that provisions for taxation should be simple, so that they may be understood by the people; that they should affect the fewest practicable subjects of taxation which will serve for the general distribution of the burden. The main body of the laws which regulate the rights and obligations of the people should be maintained with as little interference as possible. Changes made should be mainly in procedure, and in the criminal laws to secure speedy and impartial trials, and at the same time effective administration and respect for individual rights. In dealing with the uncivilized tribes of the islands the commission should adopt the same course followed by Congress in permitting the tribes of our North American Indians to maintain their tribal organization and government, and under which many of those tribes are now living in peace and contentment, surrounded by a civilization to which they are unable or unwilling to conform. Such tribal govern ments should, however, be subjected to wise and firm regulation; and, without undue or petty interference, constant and active effort should be exercised to prevent barbarous practices and introduce civilized customs. Upon all officers and employés of the United States, both civil and military, should be impressed a sense of the duty to observe not merely the material but the personal and social rights of the people of the islands, and to treat them with the same courtesy and respect for their personal dignity which the people of the United States are accustomed to require from each other. The articles of capitulation of the city of Manila on Aug. 13, 1898, concluded with these words: "This city, its inhabitants, its churches and religious worship, its educational establishments, and its private property of all descriptions are placed under the special safeguard of the faith and honor of the American army." I believe that this pledge has been faithfully kept. As high and sacred an obligation rests upon the government of the United States to give protection for property and life, civil and religious freedom, and wise, firm, and unselfish guidance in the paths of peace and prosperity to all the people of the Philippine Islands. I charge this commission to labor for the full performance of this obligation, which concerns the honor and conscience of their country, in the firm hope that through their labors all the inhabitants of the Philippine Islands may come to look back with gratitude to the day when God gave victory to American arms at Manila and set their land under the sovereignty and the protection of the people of the United States. WILLIAM MCKINLEY. Code of Civil Government.-On Jan. 31, 1901, the Taft Commission enacted into law a code of civil government for the islands, thus outlined in the official report of the commission: The pueblos of these islands sometimes include a hundred or more square miles. They are divided into so-called barrios, or wards, which are often very numerous and widely separated. In order that the interests of the inhabitants of each ward may be represented in the council, on the one hand, and that the body may not become so numerous as to be un wieldy, on the other, it is provided that the councillors shall be few in number (eighteen to eight, according to the number of inhabitants), and shall be elected at large; that where the wards are more numerous than are the councillors the wards shall be grouped into districts, and that one councillor shall be in charge of each ward or district with power to appoint a representative from among the inhabitants of every ward thus assigned to him, so that he may the more readily keep in touch with conditions in that portion of the township which it is his duty to supervise and represent. The subject of taxation has been made the object of especially careful attention. The effect of the old Sparish system was to throw practically the whole burden on those who could least afford to bear it. The poor paid the taxes, and the rich, in many instances, went free, or nearly so, unless they were unfortunate enough to hold office and thus incur responsibility for the taxes of others which they failed to collect. There was a considerable number of special taxes, many of which were irritating and offensive to the people, and yielded at the best a pitifully small revenue. In dealing with the question of taxation it has been our purpose, first, to do away with all taxes which, through irritating those from whom they were collected or through the small amount of resulting revenue, were manifestly objectionable; second, to remove the so-called industrial taxes, except where levied on industries requiring police supervision; third, to abolish special taxes, such as the tax for lighting and cleaning the municipality and the tax for the repair of roads and streets; fourth, to provide abundant funds for the legitimate needs of the township by a system which should adjust the burden of contribution with some reference to the resources of those called upon to bear it. To this end provision has been made for a moderate tax on land and improvements thereon. It is reasonably certain that at the outset there will be more or less opposition to this tax. This opposition will come from the rich, who have thus far escaped their fair share of the burden of taxation, and who will naturally be more or less unwilling to assume it. It is believed, Łow ever, that this opposition will be transient and will disappear as the people come to realize that the payment of taxes results in direct benefit to the communities in which they live and to themselves individually. The exact rate of taxation on land and improvements is left to the several municipal councils, within certain limits. They may reduce it to one-fourth of 1 per cent. of the assessed valuation or raise it to one-half of 1 per cent.; but in any event they must spend the amount accruing from a tax of at least one-fourth of 1 per cent. on free public schools. Education is the crying need of the inhabitants of this country, and it is hoped and believed that the funds resulting from the land tax will be sufficient to enable us to establish an adequate primary-school system. Careful and, it is believed, just provisions have been made for the determination of values and for the protection of the rights of property owners. In the matter of collection of revenues a complete innovation has been introduced, which, it is believed, will be productive of satisfactory results. It is intended to create for the islands a centralized system for the collection and disbursement of revenues, the head officer of which shall be the insular treasurer at Manila. It is proposed to establish subordinate offices in the several departments, and others, subordinate in turn to the several department al offices, in the various provinces. All revenues within any given province, whether for the municipal, provincial, departmental, or insular treasury, will be collected by deputies of the provincial treasurer, who will immediately turn over to the several municipalities all funds collected for them. It is believed that by this means a much higher degree of honesty and efficiency can be secured than would be the case were the collectors appointed by the municipalities or chosen by suffrage, while it will be of great convenience to the taxpayer to be able to meet his obligations to all departments of the government at one time, and thus escape annoyance at the hands of a multiplicity of officials, each of whom is collecting revenue for a different end. Furthermore, the provincial treasurer will know the exact amount paid in to each municipal treasury, and will thus have a valuable check on the rection, and who have rendered our forces finances of every one in his province. valuable service by furnishing them with information, serving as carriers, and aiding them in other ways. They certainly deserve well of us. They are, however, illiterate pagans, and it is stated on good authority that there are not three Igorrotes in the province who can read or write. They are uncomplaining, and, when wronged, fly to the mountain fastnesses in the centre of the island, instead of seeking redress. In order to meet the situation presented by the fact that a number of the pueblos have not as yet been organized since the American occupation, while some 250 others are organized under a comparatively simple form of government and fiftyfive under a much more complicated form on which the new law is based, the course of procedure which must be followed in order to bring these various towns under the provisions of the new law has The conditions in Benguet may be taken been prescribed in detail, and every effort as fairly typical of those which prevail in has been made to provide against unneces- many other provinces, populated in whole sary friction in carrying out the change. or in part by harmless and amiable but In view of the disturbed conditions ignorant and superstitious wild tribes. which still prevail in some parts of the The commission has already passed an archipelago it has been provided that the act for the establishment of township military government should be given con- governments in this province, and it is trol of the appointment and arming of the believed that this measure will serve as municipal police, and that in all provinces a model for other acts necessitated by where civil provincial government has not been established by the commission the duties of the provincial governor, províncial treasurer, and provincial “fiscal” (prosecuting attorney) shall be performed by military officers assigned by the military governor for these purposes. The law does not apply to the city of Manila or to the settlements of nonChristian tribes, because it is believed that in both cases special conditions require special legislation. The question as to the best methods of dealing with the non-Christian tribes is one of no little complexity. The number of these tribes is greatly in excess of the number of civilized tribes, although the total number of Mohammedans and pagans is much less than the number of Christanized natives. Still, the non-Christian tribes are very far from forming an insignificant element of the population. They differ from each other widely, both in their present social, moral, and intellectual state and in the readiness with which they adapt themselves to the demands of modern civilization. The necessity of meeting this problem has been brought home to the commission by conditions in the province of Benguet. The Igorrotes, who inhabit this province, are a pacific, industrious, and relatively honest and truthful people, who have never taken any part in the insur similar conditions in other provinces. The division of the province into townships and wards is provided for. The government of each township is nominally vested in a president and council, the latter composed of one representative from each ward of the township. The president and vice-president are chosen at large by a viva voce vote of the male residents of the township eighteen or more years of age, and the councillors are similarly chosen by the residents of the several barrios. The difficulties arising from the complete illiteracy of the people are met by providing for the appointment of a secretary for each town, who shall speak and write Ilocano, which the Igorrotes understand, and English or Spanish. made the means of communication between the people and the provincial gov ernor, makes and keeps all town records, and does all clerical work. He is The president is the chief executive of the township, and its treasurer as well. He is also the presiding officer of a court consisting of himself and two councillors chosen by the council to act with him. This court has power to hear and adjudge violations of local ordinances. It is believed that, by encouraging the municipal councils to attempt to make ordinances, and then giving them the benefits of the criticism and suggestions of the provincial governor with reference to such |