The 1898-99 delinquencies are on small properties which were burned in 1898 or the early part of 1899, and the owners failed to notify this office or the owners of the properties have not been found. In one case an administrator has been appointed by the court for the purpose of the collection of this tax. These delinquent taxes are being collected, and in July over $1,500 was collected against this delinquent list, mostly 1898-99 taxes.

Some defrauders of this tax were found by the inspectors, were advertised as such in the daily papers, and 37 administrative fines were assessed and collected, aggregating $875.

The total value of private buildings registered to June 30, 1900, is $31,117,254.

INTERNAL-REVENUE STAMPS.

Revenue from the sale of stamps in this office during the past year has increased 80 per cent, or $54,020.50, over the previous year.

About 1,500,000 stamps were issued during the year. The sales in Manila were 43 per cent of the issue, invoiced to provincial officers 37 per cent, and remaining on hand 20 per cent.

The use of Spanish stamped paper and fine stamps is still continued. A very large stock was left on hand by the Spanish Government, and the supply is sufficient for the next six months.

It is believed that a better grade of stamps than those now used should be secured for the calendar year 1901, but the means at hand in Manila are so limited that the engraving must be done in the United States, which necessitates six months' time. It is recommended that as the stamps are to be continued in use a new issue be authorized. This office has on hand at present time stamps to the value of $690,635.47, including all classes.

During the year 37 fines for noncompliance with stamp regulations have been collected, aggregating $125.

SPECIAL STAMP SALE.

In September, 1899, an inventory of the 30,000,000 Spanish postage, provincial postage, newspaper stamps, and postal cards on hand in this office was furnished the military governor with the recommendation that they be sold at auction. This was authorized on September 26, and notices sent to all the principal philatelists and stamp concerns in the United States and Europe, and on December 28 the stamps were sold at auction in this office for the sum of $50,300, which was considered a very high price for the specimens sold.

CERTIFICATES OF REGISTRATION.

Until December 1, 1899, the issuance of cedulas personal, series of 1899, was continued by this department at a peseta each, and 30,190 were issued. It was suggested to the military governor that the name be changed for the year 1900 to certificate of registration, and that the certificate be printed in English, which would answer the purpose for which issued, and Circular No. 12, M. G. O., December 12, 1899, described the method of issue and the reports to be rendered.

SERIES OF 1900.

Officers were detailed throughout the islands, and over 200 have assisted in this work. This office has furnished all blanks and registers, and the total number disposed of by sale and invoice by this office from December 1, 1899, to June 30, 1900, is 1,033,305, of which 106,115 have been sold in Manila. As the reports from outside offices have gone direct to the Auditor, the number sold throughout the islands can not be shown.

The net cost of issuing 136,305 certificates in the city of Manila during the fiscal year has been, for clerical hire $3,235.16, and for supplies and certificates $1,500, leaving a net profit of $22,500 on the issue. The cost of the certificate and of issuance has been less than 3 cents each.

The cost of issuance in the provinces must of necessity be larger, but it is believed that the total issue for the year will not be less than 1,000,000 at a net revenue of $160,000.

The certificate of registration as now issued is a poor one for revenue or identification, but it answers the purpose of the Spanish law for a cedula personal, and also satisfies the demand of the native and Chinese inhabitants for a government document. It is believed, however, that a document could be issued in the nature of a poll tax at 1 peso each, which would be acceptable to all natives and Chinese, of which the cost of issue would not exceed 20 cents, assuring a revenue of more than $1,000,000, which could be applied to specific purposes in the localities where collected, such as roads and bridges, and be of value as a means of identification to the person holding it. Respectfully submitted.

C. H. SLEEPER,

Captain, Thirty-seventh Infantry, U. S. V., Collector of
Internal Revenue of the Philippine Islands.

APPENDIX GG.

REPORT OF THE CHIEF JUSTICE OF THE SUPREME COURT TO THE U. S. MILITARY GOVERNOR.

On the 29th day of May, 1899, General Orders, No. 20, was issued by the United States military governor, reorganizing the administration of justice, designating the appointees for the supreme court, prescribing the form of oath and manner of taking it by the first appointees, and establishing the jurisdiction thereof.

PERSONNEL.

President of the supreme court.-D. Cayetano Arellano.

Civil branch.-President: D. Manuel Araullo; magistrates: D. Gregorio Araneta, Lieut. Col. E. H. Crowder.

Criminal branch.-President: D. Raymundo Melliza; magistrates: D. Ambrosio Rianzarez, D. Julio Llorente, Maj. R. W. Young, Capt. W. E. Birkhimer.

Fiscal of the supreme court.-D. Florentino Torres.
Deputy fiscal.-D. Dionisio Chanco.

OATH.

The form of the oath is as follows.

having been appointed

I, in the Philippine Islands, recognize and accept the supreme authority of the United States of America, and I do solemnly swear that I will maintain good faith and fidelity to that Government; that I will obey the existing laws which rule in the Philippine Islands, as well as the legal orders and decrees of the duly constituted government therein; that I impose upon myself this voluntary obligation without any mental reservation or purpose of evasion, and will well and faithfully discharge the duties of the office upon which I am about to enter, so help me, God.

MANNER OF TAKING IT.

Before the provost court of Manila or before officers duly appointed by the proper authorities for that purpose.

JURISDICTION.

The same civil and criminal jurisdiction vested in courts of justice before the 13th day of August, 1898, in so far as it may not be incompatible with the sovereignty of the United States in these islands, applying the laws declared to be in force by the general proclamation of August 14, 1898, with the exception of such parts thereof as might then or thereafter be changed by the United States authorities.