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Updated: June 8, 2025
The first is composed of all Indians who are, or have been cabessas de barangay, that is to say, collectors of taxes, which situation is honorary. The taxes established by the Spaniards are personal. Every Indian of more than twenty-one years of age pays, in four instalments, the annual sum of three francs; which tax is the same to the rich and the poor.
At a certain period of the year, twelve of the cabessas de barangay become electors, and assembling together with some of the old inhabitants of the township, they elect, by ballot, three of their number, whose names are forwarded to the governor of the Philippines.
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