The United States military government of Cuba.-Statement of audited revenues and expenditures during the fiscal year 1900.

APPENDIX K.

Revenues and expenditures in the Philippine Archipelago from date of American occupation, August 20, 1898, to June 30, 1901.

The figures embraced in the foregoing statement are compiled from auditor's certificates covering the fiscal affairs in the Philippine Archipelago from date of American occupation to December 31, 1899. The transactions subsequent to January 1, 1900, are approximated from the treasurer's account, which has been audited for the entire period. The receipts at the treasury and the amounts advanced by the treasurer on accountable warrants, however, do not represent the actual revenues and expenditures, and the figures are therefore subject to change. A reaudit of the several accounts in the Philippines is being continued at this time, so as to complete the records after January 1, 1900, as has been done for the period previous to that date.

Customs revenues in the Philippine Archipelago from date of American occupation, August 20, 1898, to June 30, 1901, as reported by the collectors of customs.

Customs revenues in the Philippine Archipelago from date of American occupation, August 20, 1898, to June 30, 1901, etc.-Continued.

The port of Manila was opened August 20, 1898; Iloilo, February 22, 1899; Cebu, March 14, 1899. The ports of Jolo, Siassi, and Zamboanga were opened December 26, 1899, but no transactions are reported at these ports previous to January 1, 1900. As far as the accounts of the collectors of customs have been certified by the auditor, the harbor improvement tax has been included in the import duties. This tax is a levy of 8 per cent on the value of all dutiable merchandise imported into the islands and 10 per cent additional on the amount of import duty, which would indicate that about 10 per cent of the amount shown herein as import duties is in fact harbor improvement tax.