A fee of 3 cents per kilogram, as provided for by law, was collected for each kilogram of dressed meat of all kinds. The total matadero receipts were 175,645.34, as against P140,491.28 for the previous year, a gain of 135, 154.06, or 25 per cent, of which not more than one-third can be ascribed to the change from Mexican to Philippine currency. The tax was payable in Mexican currency up to January 1, 1904. Had the law making all taxes payable in Philippine currency been in force the entire year, the total matadero collections would be increased by over 113,000. The expense of maintaining the matadero for the year, including salaries and wages and all ordinary equipment and repairs, was P9,612.79 (as against $14,061.23 Mexican currency for the previous year), or 5 per cent of the collections. SEALING OF WEIGHTS AND MEASURES. Mr. VICENTE SAN MARTIN, Deputy in Charge. To the city assessor and collector this is a new responsibility, having been transferred from the department of engineering June 1, 1904, under the provisions of Act No. 1141, making the city assessor and collector the sealer of weights and measures in place of the city engineer. By direction of your honorable board this is made a separate division of this department and is operated by the same personnel operating it while under the control of the city engineer. To Little has been done during the short period it has been attached to this department. It is not supposed to be productive of much revenue, but is solely for the protection of the public against being defrauded by short weights and measures. accomplish its purpose, however, it is the writer's belief that something more is necessary than the bare inspection and sealing of the weighing and measuring devices used by the dealers. Short weights and short measures can be easily imposed upon the unsuspecting public, even though standard weights and measures are employed. To more effectually guard against such imposition it will be necessary to follow up the work of standardizing the scales and measures with a system of vigilant inspection whereby an inspector may at any moment enter a place of business and reweigh or remeasure any article that is about to be delivered, and if found short in weight or in measure said inspector may cause the arrest and prosecution of the offender. For selling by a false standard of weights or measures there is a penalty providde by law, but for cheating by weight or by measure the writer is not certain. He is not in doubt, however, as to its being practiced to no inconsiderable degree, especially among the rice and palay dealers at retail. A close watch and a few examples made would soon put a stop to much of it. Among the weighing devices used here we find both the Spanish and English standards of weight, with a variation between their respective units of 0.00641 kilograms. The more modern scales in use here appear to be of the English standard The writer is at a loss to know what to recommend as a remedy for this discrepancy. To eliminate either upon short notice would involve a loss and hardship upon many. I do, therefore, ask from you to be instructed in the matter. In the past the system practiced here for the inspecting and sealing of weights and measures has been to require the dealer using such to at least once a year bring his parapharnelia to the inspector's office, where it would receive inspection, etc., upon the payment of the free provided by law. To the writer this plan seems an imposition upon the business public. Many scales are hauled over the rough pavement on carabao carts, receiving, as they must, such a jolting and shaking that it would indeed be remarkable if the scale would show the same condition as when it left the store, and the same would apply to its return trip. In this connection the request made at the time this work was turned over to this department, for a suitable vehicle to transport the deputy and his outfit of standards, so that the inspecting and sealing can be accomplished at the dealer's place of business, is again seriously urged. Your attention also is again respectfully called to the advisability of putting in at some central location a set of 5-ton wagon scales for public use at a given fee-in other words, a public weighing station. The total fees collected for the sealing of weights and measures for the one month of June were 185.24. PAIL CONSERVANCY SYSTEM-WATER SYSTEM-BUILDING PERMITS-BOILER INSPECTION— CLEANING VAULTS. The collection of the rents, fees, etc., pertaining to the above was transferred to this department June 1, 1904, from the department of engineering by virtue of Act 1141. The undersigned has no administrative control over the above, but makes the collections upon orders from the offices of the several superintendents concerned. The receipts from these sources for the month of June were: Pail conservancy system Building permits. Total...... P1, 790. 04 456.00 159.29 3, 716.92 No collections were made on account of the water system for the reason that no water rents fell due during the short period said rents were payable at this office. MUNICIPAL COURT COSTS, FINES, AND FEES-SHERIFF'S FEES-JUSTICE OF THE PEACE FINES AND FEES-CITY ATTORNEY'S FEES-BOARD OF HEALTH FEES-POUND RECEIPTS— REGISTRATION OF COCHEROS-CITY ELECTRICIAN'S FEES. These costs, fines, fees, etc., were received from the several officials charged with their collections, under the provisions of section 61 of the Manila charter. The amounts received from these sources during the year were as follows: The registration of cocheros was abolished during the month of August, 1903, which accounts for the falling off in receipts from that source. SALES OF CITY LAND. During the fiscal year covered by this report there was realized the sum of P5,460.39 on account of sales of city land, as follows: As a matter of course there are a few stray collections that can not very well be classified to correspond with any of the regular subjects. These collections aggregated 5,303.65, and were as follows: Source. Mexican. Philippine Martin Fernando, for the privilege of operating a line of small ferryboats Manila Telephone Co., 7 per cent of gross earnings for the fourth quarter, Total... $1,971.03 Mexican reduced to Philippine currency at rate in which collected equals Total collection 5, 303.65 a The missing quarterly payment is explained by its having been accidentally treated as an industrial tax payment, and is included in the collections under that head. PERSONNEL. The authorized force of the department on July 1, 1903, was 160, consisting of the city assessessor and collector and deputies, superintendents, clerks, collectors, draftsmen, laborers, etc., of whom 30 were Americans and 130 were natives. On January 1, 1904, this number was reduced by 2 Americans and 1 native. There was also authorized an emergency force of 10 building inspectors, who were employed from December 7, 1903, to January 6, 1904, at a salary of P40 per month each. The amount appropriated for salaries and wages averaged 13,630 per month. The monthly pay roll averaged 12,306.67, or P1,323.33 less than it would had the full authorized force been employed. During the year there were 41 original appointments, 2 reinstatements, 7 transfers to the department, 7 transfers from the department, and 42 separations, of which 23 were by resignation, 17 by discharge, and 2 by death. Two employees were upon the recommendation of the city assessor and collector separated from the service for absence without leave. Leaves of absence were granted as follows: Six hundred and ninety-five days' sick or vacation leave granted to 126 employees, 108 days' absence without pay granted to 2 employees, 520 days' accrued leave granted to 58 employees, and there were 10 days' absence without leave. Both the chief deputy assessor, Captain Steere, and the chief deputy collector, Captain Cromwell, were on leave during the year with authority to visit the United States. TOTAL COLLECTIONS. Through the office of city assessor and collector all the revenues of the city are collected. The condensed statement below, furnished by the cashier, Mr. Charles B. Weltner, will therefore be of greatest interest, and will suffice as a general summing up of the receipts from the various sources herein before commented upon. This said statement shows increased receipts over 1903 to the amount of P910,629.29, and is as follows: TOTAL EXPENSES. Following is a statement showing the expense for the past year, subdivided to correspond with the appropriations made for this department: It is expected that, along with the annual statement showing the revenue gathered in from each source, an estimate of the probable collection for the ensuing year will also be shown. This in part has been done in the foregoing statement, but, as certain sources of revenue-i. e., licenses, industrial taxes, and stamp sales-will be so affected by the new internal-revenue law that not even a guess could be safely ventured, no estimates have been made under the above-mentioned heads. As will be observed from the foregoing statements an increase of receipts is shown from nearly every source of revenue and a total gain of P910,629.29 over the collection for 1903. Also, an increase in the expenses of 13,825.20. A considerable portion of the increased receipts is accounted for, as before stated, by the greater worth of the money in which the taxes were collected during the first half of the year and by Act No. 1032, making all dues imposed in Mexican currency payable in Philippine currency after January 1, 1904. But the larger part of said increase is accounted for by the fact that all of the real-estate tax for 1903 and one-half of the tax for 1904 became due and payable within the fiscal year 1904. There has, nevertheless, been a substantial increase of business all along the line. The total collection, however, falls somewhat short of the amount estimated in our last annual report. This is accounted for by the reduction by the Philippine Commission of the tax levy upon real estate for 1903 from 2 per cent to 14 per cent; which, on the total assessed valuation of, say, $37,000,000, would amount to 1 370,000 in round numbers. The variety of lines of public service covered by this office would in most cities in the States go to make up three separate and distinct public offices, and we are soon to become the collection agency for the insular government of all internal-revenue taxes imposed within the city of Manila. All of these lines reach out for the pocketbook of the individual, and it would be strange indeed if at times it did not lead us into trouble. In spite of our troubles and many annoyances incident to the work we do not mean that the public shall have cause for complaint through the lack of just, fair, and courteous treatment.. Every employee in this department coming in contact with the public is enjoined to serve all alike and with promptness and courteousness whether rich or poor, brown or white. It is our belief that the public has little cause for complaint along this line. The cheerfulness with which the large majority of the taxpayers make their contributions is certainly worthy of remark, and the fact is most fully appreciated and goes far toward leading one to forget some of the annoying phases of the service. The writer doubts if there is another city of this size on the face of the globe where the people pay their public dues more promptly and with so little "kicking" as do the people here in the city of Manila. In response to suggestions made in our last annual report, your honorable board caused to be made extensive alterations and repairs in and to the building occupied by this department. Said alterations and repairs were made under the direct supervision of Captain Dorrington, your superintendent of public buildings, who planned so well that the improvement made is far beyond anything we had anticipated, and you may feel assured that the public, as well as every employee connected herewith, appreciates to the fullest degree the better conditions afforded by the changes wrought. By the tearing away of no less than a dozen partitions, thus throwing practically all the small rooms that formerly made up the office into one large office room with an abundance of light and thorough circulation of air, we have one of the best offices to be found in the city. All join in returning thanks for your generous consideration for our comfort and convenience. Respectfully submitted. WAR 1904-VOL 11-15 A. W. HASTINGS, EXHIBIT A.-Department of assessments and collections—Assessed valuation of taxable real estate, city of Manila, 1903. EXHIBIT B.-Department of assessments and collections-Assessed valuation of taxable real estate, city of Manila, 1904. EXHIBIT C.-Department of assessments and collections-Statement of properties exempt from taxation in the city of Manila, June 30, 1904. PLAZAS WHOLLY USED BY PUBLIC SHOWN SEPARATELY. |