# The Philippine Islands, 1493–1898/Volume 8/The fortification of Manila

THE FORTIFICATION OF MANILA
Sire:
As there are no funds here belonging to your Majesty, and as this city is very poor and has no established source of income to meet the expense involved in carrying on the erection of the wall around it—which is absolutely necessary for its protection and safety because it is quite exposed without it—therefore an effort must be made to find some source of revenue in order that so important an undertaking may not be given over. I have accordingly in your Majesty's name granted the merchants' peso [peso merchante] on Chinese goods for two years. The amount of this is thus far unknown, because it has not hitherto been laid. The most profitable source of income is the monopoly of playing-cards which has been established for the benefit of your Majesty's exchequer. I apply the proceeds of this to the wall for the present until your Majesty commands otherwise. This amounts in one year to two thousand five hundred, or three thousand pesos. I considered that the whole amount was very small, while it was absolutely necessary to fortify this place, which is entirely open and exposed to every sort of danger. Hence, seeing that there was a great quantity of Chinese stuffs here this year, and that there were present a number of ​merchants from Peru and Mexico who ought to do something for the good of the city—if for no other reason than the damage they do it by raising the price of merchandise with the large amount of money they bring—I decided for this once to levy upon all, upon citizens and inhabitants of this city and these islands as upon all others who were therein, an assessment and contribution of two per cent, upon the cargo and appraisement of everyone, as appears from the decree to this effect, a copy of which I send your Majesty. All, citizens and others, were satisfied and were ready to pay the contribution which fell to the share of each, for they plainly saw how just it was to ask it. But, the very moment the bishop and his friars knew of the matter, they called a formal meeting of their theological council and in it considered whether I had authority to levy the assessment, whether I had received orders from your Majesty to that effect or not, and whether I had incurred the censures of the bull concerning the Lord's supper [De cena Domini], inasmuch as this was a new impost. They resolved, in fact, that I had no authority to do this, and were even on the point of declaring me excommunicated. The city was so upset and disturbed by them that open scandal almost resulted. I do not now discuss the character of this assessment, for your Majesty will see the justification for imposing it. All I have to say is that certainly, in addition to my ordinary difficulties with the bishop, this last trouble is due specially to the president and the auditors, although they know well how necessary and useful the wall is. It was because of the lack of it that the English, when they plundered the ship "Sancta Ana," were able to get away with their booty so safely. ​It would have been possible to attack them and to force them to give it up in the island of Oton, where they lay at anchor for some days, if it had not been that the president and auditors were unwilling to run the risk of leaving the city when it had no wall. If we had had any, no matter how few the people in it, it would have been safe. But they have not said or done anything to help me. On the contrary, they have joined the bishop in denouncing and attacking this tax because it affects them. They have loaded themselves with cloths and merchandise in such quantity that their share of the tax is likely to amount to something; and this they would be glad to avoid, like the good merchants they are. I at least do not know any other rich people here than the president and auditors; and that is the only reason why they object to the tax, to which they incorrectly give the name of "impost." This it certainly is not, for it is assessed once only and upon men such as the Peruvians and Mexicans, who are going away, and will not be obliged to pay it again, even if it is demanded. It is a great pity, Sire, that the theologians, when they are not invited and ought not to be invited to do so, meddle thus with this matter, as they do with everything else which is decreed; and that they should wish to act in all respects as a superior tribunal. This they do not only in the interior court of conscience, but with outward proceedings in the exterior court by excommunications, declarations, and the taking of measures to stop that which is being done. It is this disturbance and interference for which in other letters I beg your Majesty to command a remedy. The ecclesiastical tribunal has certainly possessed itself and gained the mastery of everything here to an extraor​dinary degree; and this is not consistent with exemplary conduct and life in the clergy. From the bishop down to the humblest of them, they are as good merchants as the most secular and the most skilful tradesmen. It is because the two per cent affects and includes them all, as I have said, that the theological council finds fault with it, declaring that it is not just. It is fortunate that they do not directly affirm it to be unjust; but assert that I err in laying this assessment, which the laws themselves declare shall be laid for expenditures upon defenses and walls. From this it is plain that they desire to be jurists and theologians and governors, and, under pretext of conscience, to embark in and embarrass everything. Notwithstanding, I have gone on with this tax; and all who pay it are very well pleased—except, as I say, these long petticoats, who smart under it. I believe it will amount to something, and a statement of its value will be enclosed in this report. The best of all is that, some days before the two per cent was laid, there was a meeting called at my request, and held in the bishop's house before him and me and all the regidors of the city. At this meeting were present all the superiors of all the orders; this matter was discussed, and it was decided that the tax might lawfully be levied, inasmuch as it did not exceed two per cent, and was for the public welfare; while now they have taken to denouncing it. May our Lord keep the Catholic person of your Majesty for many a long year, as Christianity requires. Manila, June 20, 1591.
Gomez Perez Dasmariñas
It appears that the duty [i.e. the ordinary duty of ​three per cent] on the appraisals amounts in this present year to thirteen thousand two hundred and fourteen pesos and six tomins. xiii U. ccxiiii pesos.
Hence, in proportion to the three per cent duty, the duty now imposed for the building of the wall comes to eight thousand eight hundred and nine pesos and six tomins. viii U. dccc ix pesos.
This is without having finished the clearing of the vessels, although there is little left now to be shipped.
[Marginal note: "Everything that has been done in regard to the walls is approved; let this impost and the others be continued until the fortification is completed."]
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