Gambling cases have supplied to said court 3,606 persons sentenced to punishment, which seems very strange, since prohibited gamblings are severely punished by the municipal ordinances; but the explanation of this strange fact is found in the monthly reports of the municipal court, which show that games of mere entertainment of Filipino families, such as "panguingui," which does not appear of the same character as gambling, have been punished by this court. OFFICE OF THE SHERIFF OF MANILA. The work of this office has materially increased during the last year. A comparison of the work performed by this office during the fiscal years 1902 and 1903 with those of 1904 shows a marked increase throughout the entire list given below: The income of the office for the period mentioned, derived from official fees, is P6,347.44 collected in Philippines currency, and $4,803.54 in local currency. This revenue has been derived almost exclusively from civil matters, an occasional fee for criminal business being paid. The criminal business of the office, almost in its entirety, furnished no income, while it occupies more than half the time and about two-thirds of the expense of the sheriff's office. The transfer, commitment, incarceration, and release of prisoners require the exclusive service of three deputy sheriffs, the maintenance of two American mules, and the use of a prison van and appurtenances, in addition to the incidental services furnished by the remainder of the force and the clerical work involved. JUSTICE OF THE PEACE COURTS. The two courts have tried 1,530 cases, of these 1,050 were for the recovery of sums of money, 277 for the recovery of possession of real property, 196 to secure return of personal property, 7 for specific performance, and have transacted other matters pertaining to their office. They collected as fees $2,608.43 local currency, $22.85 United States currency, and P2,558.30 Philippines currency. FIRE DEPARTMENT. Perhaps the most important event which has occurred during the fiscal year, with relation to the fire department, has been the increase in salaries authorized by the Philippines Commission, which has made it possible to obtain and retain capable and efficient men. Increases of salaries of firemen are now based upon the length of service and along parallel lines with the increases made in the police department. The strength of the department has been increased by 22 firemen, 2 clerks, and 1 mechanic, and consists of 75 Americans and 50 Filipinos. The organization is composed of 1 chief, 1 assistant chief, 1 electrician, 1 chief engineer, 1 assistant electrician, 4 clerks, 6 linemen, and 1 mechanic at headquarters, and 5 engine companies, 4 chemical-engine companies, and 2 hook-and-ladder companies, occupying 5 stations completely equipped with modern apparatus, with 1 steam engine and 2 hose wagons in reserve. The Tanduay fire station has been completed upon the plat of ground formerly occupied by the temporary station, corner of Concordia and Romero Aquino, at an expense of P54,761.30, and is a handsome, permanent building, housing an engine company, hook-and-ladder company, and chemical company, giving protection in a district in which there are many valuable buildings and which has heretofore only had partial protection. A temporary station is also being erected in the district of Tondo, with a view, if possible, to preventing the large nipa fires which have always prevailed in the past in this district. The building should be completed and occupied by the 1st of Sep tember, 1904, and with the organization of companies for this district will complete the permanent plans of the board of fire protection with the exception of the fire boat and some auxiliary apparatus, although it is believed it will be necessary to build permanent stations in the near future in Tondo, Paco, and Intramuros. The improvement of the grounds around all the fire stations is being undertaken with a view to beautifying the city. The question of proper fire horses for the department has not yet been satisfactorily solved, although the department is better equipped at present than ever before, but arrangements have been made to bring from the United States in August 30 geldings of sufficient size and suitable for fire-department purposes and to transfer the present animals to the engineering department. The department has received during the year 2 new fourth-class Metropolitan engines and 1 Waterous gasoline engine. One fourth-class engine has been put in the Tanduay district and the other one has replaced the Merriweather engine in Intramuros, which has been extensively repaired and will be used in the new Tondo station. The gasoline engine has been turned over temporarily for the protection of the extensive improvements on Engineer Island to the bureau of coast guard and transportation, but it is hoped during the year to have this engine returned and placed in service in the Santa Mesa district, which is rapidly being built up and will shortly be in need of additional fire protection. Experimental test with this engine was very satisfactory, but no actual work has yet been performed at fires, and thus its utility and practicability can not be stated. The records of the department show that during the year 101 alarms of fire were received, being an increase of 16 over the previous year. The aggregate losses amount to P468,911, or about 25 per cent of the losses of the year previous. Of the 101 alarms received 4 were false, and the causes for the remaining 97 fires are reported as follows: Spontaneous combustion and carelessness in use of charcoal, three each Total.... 4 4 6 8 34 97 There only appears to have been one fire which can be said to have been of incendiary origin during the year and this is doubtful. The department was successful in checking the advance of five large fires which had gained considerable headway before alarms were received, and if any one of these fires had not been controlled it would have caused great loss. These fires were The Escolta fires and the Lara fire were confined almost entirely to the immediate building in which they originated, but the fire on the Binondo Canal had spread through almost half a block before the arrival of the department; but as the entire department was immediately summoned, the fire was checked, thus saving the remainder of the block. In these large fires the fact was noticeable that had there been a salvage corps in Manila a large amount of property would have been saved, and to this end on two occasions communications have been sent to the Fire Insurance Association, of Manila, calling attention to this fact and inviting the association to organize an underwriters' patrol, to consist of a modern wagon with tarpaulins, etc., with a small personnel, which would be given stable room in one of the fire stations, and thus the loss from water at fires could be materially reduced. It is estimated that the salvage at the five fires above mentioned, if such an organization had been in existence, would have been at least 30 per cent of the entire losses, or enough to maintain such an organization, including the initial cost of the apparatus and horses, for several years, and it is understood the matter has been taken up with the home offices of the insurance companies with a view in the near future to establishing such an underwriters' patrol. There were three serious fires in nipa buildings during the year threatening nipa districts and endangering other properties in Ermita, Trozo, and Gagalangin, but through the efforts of the department the fires were confined to comparatively small areas. In the past such nipa fires have periodically consumed large areas, and it has been with this in view that the board has established a fire station in Tondo, where a company will be organized and stationed before September 1. The installation of large water mains and modern post fire hydrants in the more important districts of the city has greatly facilitated the work of the fire department and rendered the supply of water sufficient for fire purposes, and the proposed continuation of the work throughout the city will, within the present year, give the department all the water that is ordinarily needed with sufficient pressure for fire engines. The department has been very active in inspecting buildings where combustible and inflammable material was stored, and has obtained good results, although being compelled to bring several Chinese before the courts in order to obtain strict compliance with the provisions of the ordinance governing permits for storage of such material. Casualties at fires during the year show two deaths-one of a child, through a can of gasoline becoming ignited, and an insane woman (native), being burned in a nipa house in Tondo. Several firemen were burned or injured in several ways, but none seriously. At a fire in the insular ice plant many of the men were overcome by fumes, but returned again and again to the fight, and only after becoming unconscious and sent to the hospital or ordered by their officers would the brave fellows desist from attempts to check the fire. Fortunately none were permanently injured by these fumes. ELECTRICAL DIVISION OF FIRE DEPARTMENT. The city electrician and his assistants have had a busy year, and have obtained good results in maintaining and extending the Gamewell fire and police telegraph system and endeavoring to put the old electric wires and installations on a safe basis both exterior and interior. The Gamewell system now consists of 83 fire-alarm boxes, 160 police-alarm boxes, 191 miles of wire, 428 city poles, 185 foreign poles. The utility of this system is beyond question, and only one accident occurred during the year of any account, when box 54 failed to respond correctly on account of an accummulation of dust on a repeater. There were seven wire crosses, caused by proximity of foreign circuits, but this condition is being rapidly ameliorated by raising the wire far above other circuits. This division has inspected all electric installations in the city during the year and has compelled many changes to conform to the ordinances governing electrical installations; 1,453 certificates of inspection were issued and 1,623 permits for installation. Besides this work this department has been given direct charge of city lighting, both street and building, and also the installation of all wiring in city buildings and all other electrical work pertaining to the city, it having been found more economical and satisfactory to have such work done by the city electrician and his force than by contract, except in cases of large contracts. It is believed that arrangements will be completed before long for the Manila Telephone Company to use certain poles of the city for its lines, paying annual rent therefor, and also accomplishing with one line of poles on a street that which formerly took two lines. A new electrical ordinance has been drawn up covering the entire subject of electrical construction, interior and exterior, which has been carefully considered by the board, the electrical companies, and others, but has not yet been passed the third reading, owing to the difference of opinion regarding the question of meter rates; but it is believed this question will be soon solved and the ordinance put in force, which will obtain for the city first-class electrical construction and operation in all respects. EXPENSES FIRE DEPARTMENT. The expenses of the department for the year are as follows: This statement shows an increase of P65, 165.15 in current expenses over the year previous and a decrease in nonrecurring expenses of P112,266.04 from the previous year, or a total decrease in expenses of P47,100.89. It is but natural, however, that in a department which is growing increased current expenses may be expected, and until the salary increase authorized by the Philippine Commission for longevity reaches the maximum and the department has reached a proper size, this increase will continue. However, the department has about reached its proper size, and with a few additional pieces of apparatus and a fire boat for river and harbor work, no other expenditures are contemplated. Attention is invited to the report of the chief of the department for the year which is annexed hereto and made a part of this report. The board regrets that Chief Bonner will shortly sever his connection with the department after two years' service, and extends to him gratitude and thanks for the efficient work performed, both in organization and operation, and he will leave behind a first-class fire department in every respect. His successor has not been determined upon, but it is hoped to obtain a worthy successor from the department. DEPARTMENT OF ASSESSMENTS AND COLLECTIONS. The results obtained in the work of the department of assessments and collections during the past fiscal year were more satisfactory than in any previous year in that a much larger amount of work was accomplished at a decreased expense. This was due mainly to a more permanent personnel and the increase in efficiency of the employees through experience, and also from a great improvement in the office accommodations of the department, a radical change having been made in the interior of the assessors' oflice during the year, giving better facilities to the public and to the employees. Few complaints were received from the taxpayers, and none of serious import regarding delays or illtreatment; and when it is understood how large a proportion of the population sooner or later have business with the tax collector the record is astonishing. The collections during the year from all sources in this department increased 32 per cent over the collections of the previous year, and were as follows: Statement of collections fiscal year 1904 compared with collections fiscal year 1903. Statement of collections fiscal year 1904 compared with collections fiscal year 1903-Cont'd. The general causes for this increase in collections may be briefly stated as follows: First. The increase in the land tax, due to the collection during this fiscal year of the full land tax for the calendar year 1903, at a rate of 1 per cent, and one-half of the tax for the calendar year 1904, at a rate of 13 per cent, plus the delinquent taxes for the years 1901 and 1902 with penalty and interest. Second. The actual increase in the revenues due to the change in the currency in which the revenues were paid, from local currency to Philippines currency by authority of act No. 1032 of the Philippine Commission, which affected the industrial tax, stamp tax, market and matadero fees, business licenses, vehicle tax, and livestock registration. Third. The actual increases in the collections due to natural causes, in the municipal court fines, justice of peace fees, sheriff's fees, market fees, matadero fees, rents, miscellaneous, certificates of electrical installation, pound receipts, and public health fees. Fourth. New items of revenue, such as sales of city land, secretary of municipal board fees, weights and measures, pail system, building permits, cleaning vaults, water rents and boiler inspection, some of which were heretofore paid to the city engineer. The decreases in revenue in certain items may be explained as follows: Certificates of registration.-Reduced number of delinquents from the year previous and apparent falling off in the number of taxpayers and a larger delinquent list this year than the year previous, which will be paid the coming fiscal year. Registration of cocheros has been abolished, and the other items that show decreases were due to decreased business. The cost of collection of revenue for the city was 168,314.18, an increase over the year previous of 13,825.20, although the ratio of expense to collections for the year appears as 4.5 per cent, while for the year previous it was 5.9 per cent. Land taxes.-The valuation for assessment of taxable real estate in the city of Manila for the year 1903, which was made by the board of tax revision, shows a reduction from 184,000,000 as made by the assessors' office to 174,000,000 by the board of tax revision. While this reduction caused the city quite a loss in land taxes for the year, yet the work of this board was fairly satisfactory on the whole. Naturally some errors were made in relation to specific properties, and in such cases where the error has been apparent the board by resolution has rectified same. The total value of lands and improvements in the city of Manila for the year 1904 is P59,904,381, while the taxable property under the provisions of the land-tax act is only 37,407,768, or 62 per cent, while the exemptions amount to 122,496,613, or about 38 per cent. These exemptions appear in about the following ratio to the total valuations: |