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the money in which the tax is imposed. The appreciation in value of the fees collected was partially offset, however, by a decrease in the number of several classes of liquor licenses, principally bar and restaurant liquor licenses, as shown in table below. No separate record of liquor and business license fees is kept, but the different classes will be segregated in the future.

On November 25, 1903, with the cooperation of the police department, a new system for enforcing the license ordinances was put into effect, which was necessitated by the inability of the license inspectors, with their other duties to perform, to make a thorough canvas of all persons conducting a business within the city. The new system consists in notifying the commanders of the several police precincts daily of all delinquent licenses, and semimonthly of all licenses issued and denied. Upon such notifications the precinct commander makes an investigation, takes the necessary action, and advises this office of same. Thus the police, covering as they do every street in the city, make it practically impossible for anyone to evade the license ordinances. The immediate effect of the new policy was the arrest and conviction of many delinquents, and many more hastened to take out, licenses. Practical proof of the success of the new policy is given by the figures below, showing a large increase in the number of licenses over last year. In this connection opportunity is taken to acknowledge the prompt response and hearty cooperation of the police department in this work.

There are 1,360 places in the city where native wine is sold for consumption on the premises, 142 places where beer, wine, or liquor, other than native wine, is sold for consumption on the premises (exclusive of clubs), and 123 places where beer, wine, or liquor (including native wine), is sold to be consumed elsewhere, making a total of 1,625 places where liquor is sold, an increase of 145 over the preceding year, which increase is wholly in native wine licenses, there being an actual decrease in other kinds of liquor licenses of 47.

The tables in last year's report of drinking places by district, with reference to population, are not duplicated this year, as the few changes in the number of places since then have no special significance.

The following is a comparative statement of all written applications received and disposed of during the period covered by this report and the fiscal year ending June 30, 1903. No written applications are required for peddlers' licenses, nor for "performance" licenses in places of amusement:

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The following is a statement of liquor licenses issued and transferred in 1904 as compared with 1903:

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The following is a statement of general licenses issued under the provisions of ordinance No. 9:

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The number of public vehicle licenses, including cart licenses, issued in the city of Manila during the period covered by this report was 3,960, of which 1,478 were new licenses and 1,758 were renewals. There were 376 transfers and 348 duplicates issued, and 825 licenses were surrendered. The total receipts from this source were 15,332.60, as against P17,423 for the preceding year.

DOG LICENSES.

Dog licenses were issued as follows: Males, 831; females, 351. There were 150 duplicate licenses issued. The total collections aggregated 13,295.15, as against 12,775.48 for the preceding year.

BICYCLE LICENSES.

There were 505 new bicycle licenses issued, 16 duplicates, and 1 transfer. The fees for the year aggregated P1,076.80, as against P‍1,793.68 for the preceding year.

TOTAL RECEIPTS FROM LICENSES.

During the period covered by this report there has been collected in license fees of all kinds P357,366.89, as against P329,640.90 for the preceding year, an increase of 127,725.99.

INDUSTRIAL TAXES.

Mr. J. F. MCCARTHY, Chief of Division.

This is purely an internal-revenue tax, imposed solely upon commercial and manufacturing industries and occupations, or, in other words, a tax upon business. From the complaints that have so frequently been heard regarding business conditions here it had come to be believed by many that business was almost at a standstill, and we would not have been surprised in the least if, in comparison with previous years, a falling off in receipts from this source had resulted. It is therefore gratifying to note that a substantial gain is shown, as will be seen from the statement below. To what extent the collections from this source may serve as an index to the real condition of business the writer is not prepared to say. But view the fact from whatever standpoint you may, it can not but be an encouraging sign, and is at least an evidence of the dawn of returning prosperity.

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The slight decrease in number may easily be accounted for by the application of more stringent measures on the part of the board of health, the police department, and of our own inspectors against the licensing of small tiendas in unsanitary and otherwise objectionable places.

The total collection of industrial taxes for the fiscal year amounted to the sum of P609,479.75; compare this with the collection for the previous year of P461,658.04 and a gain is shown of P147,821.71.

It is true that a considerable portion of this increase may be accounted for by the collection of certain delinquent taxes that really accrued in 1902 and 1903, and over which there had been some controversy. The reclassification of certain first and

second class bar licenses, placing them under a higher tariff than before, together with the imposition of all taxes in Philippines currency since January 1, 1904, in lieu of Mexican currency, go also to explain a part of the gain shown above.

But aside from the above-enumerated causes accounting for a very considerable part of the increased receipts, there is a substantial legitimate gain that can be accounted for upon no other grounds than improved business conditions, and the fact should tend to controvert the wail of the pessimist regarding business conditions here at the present time.

VEHICLE TAX.

Mr. J. O'Rosco, Chief of Division.

The receipts from this source show an increase over the preceding year of nearly P10,000, or about 20 per cent.

The tax was collected on 6,853 vehicles, and although the tax is considered to be only upon vehicles, 2,371 "excess" horses and 69 "excess" carabaos contributed to the receipts under this head.

In assessing this tax the animal or animals required to draw the vehicle assessed is or are exempted from taxation, but all animals not so required are considered as "excess" animals and subject to a tax of 6 pesos per year.

Collections from this source aggregated P51,549.11 (including 1,820 in penalties), as against P41,905.62 for the preceding year, a net increase of P9,643.49. This gain is partly due to the increased worth of the money in which the tax is now imposed and to the fact that many vehicles owned by government officials and employees and used more or less by them in a 'semipublic capacity, and prior to January 1, 1904, were considered exempt for that reason, are now held to be subject to the payment of the tax, as per decision of the city attorney.

The adoption of a card system of registration also helped to increase the collections, in that it better enabled the department to keep track of delinquent taxpayers.

However, it is a difficult and annoying tax to collect, and a very large number of vehicles and excess horses escape taxation altogether. The fact that it is payable quarterly makes it an expensive tax to collect and an everlasting annoyance to the taxpayer.

The full text of the law creating the vehicle tax is unknown to us. We are guided in its collection by a few extracts only of the original decree, and as yet are without the provisions probably laid down for its enforcement.

SALE OF VEHICLE EQUIPMENT.

The licensee of each public vehicle is required to purchase the following equip ment: Staff and disk, number plate, and driver's badge, and pay for the painting and branding of the license number on the seat and lamps of the vehicle as provided by ordinance.

Collections for the year covered by this report amounted to the sum of 12,526.90, as follows:

1,334 staffs and disks, at 60 cents. 1,602 number plates, at 20 cents.

2, 915 drivers' badges, at 30 cents..

1,329 vehicles numbered by branding and painting, at 40 cents..

Total....

As compared with P2,634.40 in 1903.

LIVE STOCK REGISTRATION.

(Mr. A. B. POWELL, Chief of Division.)

1800. 40

320.40

874.50

531.60

2,526,90

During the year there have been 4,282 animals registered, at a fee of P0.20 each, and 3,488 animals transferred, the transfers being made of record at a fee of 10.10 each. The fees from both sources aggregated P1,108.77, as against P1,013.42 for the preceding year. These fees were collected in Mexican currency prior to January 1, 1904.

The fees provided by law for the registration of animals and recording of transfer of ownership are ridiculously low and not equal to the actual expense involved. At this particular point the undersigned would respectfully recommend that the registration fee for horses, carabaos, and cattle be raised to 5 pesos, which fee shall cover the full period of original ownership. An additional fee of, say, 2 pesos, shall be imposed for recording transfer of ownership.

Existing regulations require that animals dying within the city limits shall be cremated, but before removal to crematory the certificate of registration shall be produced and surrendered. The enforcement of this regulation would catch them all sooner or later.

With the registration law thus amended the undersigned would have what is known as the vehicle tax law (which law applies only to the city of Manila) repealed and eternally forgotten.

It is my firm belifef that such a registration tax would yield a larger net revenue than do the present registration and vehicle tax systems combined.

STAMP SALES.

The receipts from the sale of internal-revenue stamps for the fiscal year show a gain over the year preceding of P32,903.17, or 24 per cent, as follows:

1904. 1903.

Gain

1166, 067.95

133, 164. 78

32, 903. 17

The difference in the value of money in which said sales have been made would account for perhaps one-third of said gain, but the balance may well be taken as an additional sign of returning good times.

CEDULA OR REGISTRATION TAX.

The receipts from this source were as follows:

58, 927 cedulas at P1 each

18, 850 cedulas, delinquent, at P2 each

77, 777 in all

Practically all of the 12 cedulas were paid for in Mexican currency, and at a loss of..

Actual collections, in Philippine currency

158, 927.00 37, 700.00

96, 627.00

5, 200. 63

91, 426. 37

For 1903 collections from this source aggregated 104,177.58. This shows a falling off for 1904 of 12,751.21, and can be accounted for very largely by the reduced number of delinquents. In 1903 comparatively few escaped taking out their cedulas before July 1, the result, probably, of the more stringent measures for the enforcement of this tax provided by act No. 655. Unusual opportunities were also afforded the public by this department by the establishment of branch collection stations in different parts of the city, where cedulas could be obtained with little loss of time or trouble. As suggested, these facts would account for the diminished delinquent list. There is also a falling off in the total number of current cedulas issued as compared with 1903, which is partly accounted for by the fact that many persons from nearby provincial towns, where the tax becomes delinquent at an earlier date than in Manila, formerly applied to this office for cedulas after becoming delinquent at home. During the past year, so far as it was possible to determine, persons having homes outside of the city limits were refused cedulas here. The number of such persons may be estimated at 2,000, and it is quite probable that there are between 5,000 and 6,000 persons in the city of Manila who are subject to this tax who up to July 1 had failed to take out a cedula for 1904.

THE PUBLIC MARKETS.

(Mr. HUGH MCKENZIE, Superintendent.)

Seven public markets were operated during the year as follows: Divisoria, district of Tondo; Quinta, district of Quiapo; Arranque, district of Santa Cruz; Herran, district of Malate; Anda, district of Intramuros; Sampaloc, district of Sampaloc; Santa Ana, district of Santa Ana.

Returns from all of these markets show an increase in receipts, with the exception of Anda, in which there never has been more than a small per cent of the stalls occupied.

Market tax was collected from bay and estero landings where sales are made. No tax, however, is collected on consignments of goods.

A new wing was added to the Arranque Market, which was opened for occupancy January 31, 1904. This was a much-needed improvement and is appreciated by the public as well as by the market people, who, with the additional room and conveniences afforded, can better handle their goods and make them more presentable. It will also prove a good investment for the city by reason of increased revenues.

The Sana Ana Market also was very much improved by the putting on of a new roof.

Exhibit Da is a detailed statement of the business done in the several public markets during the year. The market tax was collected in local currency up to January 1, 1904. The total receipts for the period covered by this report, reduced to Philippine currency, are 285,875.47, as against P218,048.94 for the preceding year, a gain of 67,826.53, or 31 per cent. The expenses aggregated P20,711.69, or a little more than 7 per cent of the total receipts.

The increase of receipts over the preceding year is partly accounted for by the removal of the quarantine restriction of the sale of certain kinds of fish and vegetables and also by the fact that there was an increase in the number of truck farms established near the city. The difference in the worth of the money in which the tax has been collected since January 1 must also be taken into consideration.

The management of the public markets under the superintendence of Mr. Hugh McKenzie, with his three years' experience in this capacity, together with his untiring interest in the work, secures to the city the best possible results and to the market people just and fair treatment.

THE MATADERO.

(Mr. B. E. LEAR, Superintendent.)

The matadero continues to be the first in importance of the city's institutions as a successful public utility as well as a prolific source of revenue.

The installation of a trolley, or carrier system, with overhead scales, which has long been in contemplation, is now a reality. This is in every way an acquisition and helps to give the matadero an up-to-date appearance. It effects a great saving of labor to the patrons of the matadero, who now receive their dressed meats right at the wagon, while before it was necessary to shoulder and carry it all for some distance to the scales, and to reshoulder it again for delivery to the wagon.

The system of government inspection continues as formerly, i. e., inspection by a government inspector, both before and after killing. This we believe to be as thoroughly and efficiently done as at any of the large packing houses in the States.

The matadero is conducted under the efficient management of Mr. B. E. Lear, who has served in this capacity for the past three years. The utmost cleanliness pervades every part of the plant, and, except during the hours of slaughtering, nothing offensive to any of the human senses is apparent. It is doubtful if more than a very few of our citizens know that the city has such an institution and it is consequently but scantily appreciated. It is always open to the public for inspection, and a visit from any one sufficiently interested in knowing more about what the city has done and is doing along such lines would be most welcome. This last remark applies also to the markets. Any one of our citizens who has never visited the Divisoria Market in San Nicolas, the largest of the public markets, would be well paid for the time spent in doing so. The number of people encountered there, selling and buying, as well as the immense amount of business transacted there daily through small sales, would be a revelation to the visitor.

Following is statement showing, by months, the number of animals slaughtered, and the weights of dressed carcasses:

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