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i
Sarbait) (l^ollege librars
UNITED STATES GOVERNMENT
ANNUAL REPORT OF THE
Governor of Porto Rico
FOR THE FISCAL YEAR
ENDING JUNE 30
1907 •
WASHINGTON
CX)VERNMENT PRINTING OFFICE
1907
Harvard College Library
JUL 2 1909
From the
U. S. Gov<3,rnment.
J" .
i3 / •i-ttttuvf** .r-j «»*
MESSAGE OF THE PRESIDENT.
The Senate and House of Representatives:
I transmit herewith for the information of the Congress the annual
report of the governor of Porto Rico for the fiscal year ending Jime
30, 1907.
Theodore Roosevelt.
The White House,
December 12^ 1907.
The PnEsroENT :
The undersigned, the Secretary of State, has the honor to lay
before the President the annual report of the governor of Porto
Rico for the fiscal year ending June 30, 1907.
This report was sent to the Secretary of State and is transmitted
to the President in pursuance of the requirements of the act of Con-
gress approved April 12, 1900, entitled "An act temporarily to pro-
vide revenues and a civil government for Porto Rico, and for other
purposes."
In view of the joint resolution approved March 30, 1906, entitled
" Joint resolution to correct abuses in the public printing and to pro-
vide for the allotment of certain documents and reports," I feel
obliged to say that the transmission of this document is no( to be
deemed to imply any request that it be printed. The appropriation
for printing of the Department of State is not sufficient to provide
for the Department's printing and also for the printing of documents
of this description as to which the Department serves merely as a
conduit.
Respectfully submitted,
Elihu Root.
Department of State,
Washington^ December 5, 1907.
ANNUAL REPORT OF THE GOVERNOR OF PORTO
RICO FOR THE FISCAL YEAR 1906-7.
SEVENTH ANNUAL REPORT
OF THE
GOVERNOR OF PORTO RICO.
Government House, Porto Rico,
San Juan, Octoher 28, 1907.
Sir : I have the honor to submit the annual report of the governor
of Porto Rico for the period from Julv 1, 1906, to June 30, 1907.
The most important administrative change occurring in the past
fiscal year was the resignation of Hon. Beekman Winthrop as governor
of Porto Rico, in April, 1907, after nearly three years of excellent
and efficient service, to accept the position of Assistant Secretary of
the Treasury of the United States. During the time of his incum-
bency he had gained the confidence and respect of everyone on the
island, and his term of office was marked by great progress commer-
cially and administratively.
The other administrative changes were my inauguration as gov-
ernor on April 18, 1907; and the appointments of Hon. William F.
Willoughby, former treasurer of Porto Rico, to the position of sec-
retary of Porto Rico; of Hon. Samuel D. Gromer, of Missouri, to suc-
ceed Mr. Willoughby as treasurer, and of Hon. Edwin Grant Dexter
as commissioner of education to succeed Hon. Roland P. Falkner,
resigned.
The Hon. Andrfe Crosas, president pro tempore of the executive
council, to the regret of all, resigned his position in the council Jan-
uary 24, 1907. Mr. Crosas had been a member of the executive coun-
cil since the establishment of the civil government in Porto Rico, and
his services were always most painstakmg and conscientious. He was
succeeded in the council by Hon. Francisco de Paula Acuna, at that
time speaker of the house of delegates of Porto Rico. Mr. Acuna
also succeeded Mr. Crosas as director of health, charities, and cor-
rection.
FINANCES.
An exhaustive report of the finances of the island since the estab- '
lishment of civil government will be found in the report of Hon. Wil-
liam F. Willoughby, for over five years treasurer of Porto Rico.
Financial matters are therein treated so in detail that to repeat the
figures here would be superfluous, but I will, however, outline some of
the more significant features, referring those who are interested in
the detailed statements to the report of the treasurer, attached hereto.
7
8 REPORT OF THE GOVERNOR OF PORTO RICO.
The revenues of the insular government are now, for the most part,
derived from indirect taxes, less than $200,000 being obtained irom
direct taxes on property. Our main sources of income are internal-
revenue taxes, levied upon luxuries, ^ueh as rum, cigars, perfumery,
etc., and customs receipts from duties on goods imported from foreign
countries.
It has always been assumed that as our trade grew with the United
States the foreign trade would diminish, that our customs receipts
would steadily decrease, and that we should have to look more and
more to our internal revenue for the support of the government. Dur-
ing the past year, however, the customs receipts exceeded those of any
previous year since the establishment of civil government, even those
of the fiscal year 1900-1901, when there was a duty of 15 per cent of
the Dingley tariff collected for the benefit of the insular treasury on
all goods imported from the United States into Porto Rico and on
all goods exported from Porto Rico to the United States. On July
25, 1901, free trade was established between the United States and
Porto Rico, and from that date the customs receipts steadily dimin-
ished until the year 1904-5, when they remained practically station-
ary. During the past fiscal year they again increased to a total of
$1,138,555.61.
In addition to this increase in customs receipts, the internal revenue
of the island showed an increase over the preceding fiscal year of over
half a million dollars, and the total net income of the insular govern-
ment, available for appropriation, was $3,748,526.99, as against
$2,724,744.00 in the fiscal year 1905-6. This does not include the sum
of $92,873.05 collected during ihe year on account of the special tax
of one-tenth of 1 per cent on the assessed value of property for the
purpose of obtaining money with w^hich to meet interest and princi-
pal charges of the insular loan.
At the last session of the legislature this increase in revenues was
noted, but the legislature wisely refrained from increasing the fixed
expenses of the government to any material extent, as they feared
that the increase might be merely temporary. However, as they real-
ized that a large surplus in the treasury would be a mistake, they
made large special appropriations for permanent public improve-
ments, such as the construction of a capitol, a new penitentiary,
schoolhouses, and roads. These works naturally could not be com-
pleted within the fiscal year, and consequently we now find ourselves
with a surplus of insular revenues of over a million dollars. This is
not at all desirable. A reasonable surplus should always be kept in
the treasury, but it is more beneficial that our money should be spent
in improving the transportation and educational facilities of the
island than that it should lie idle in the banks at a low rate of interest.
Should the revenues continue at their present level, I believe that the
legislature would be justified in increasing our current expenses for
educational purposes.
The balance on hand on June 30, 1907, of insular revenues was*
$1,009,473.35, in addition to which the insular treasury had due it
from municipalities and school boards, on account of short-time loans
made to them, the further sum of $203,964.91.
Besides this balance of insular revenues there are in the treasurv
certain funds received for special purposes, known as trust fimds, and
on June 30, 1907, these trust funds amounted to $1,421,240.21. This
REPORT OF THE GOVERNOR OF PORTO RICO. 9
includes the money received from our 4 per cent gold bonds, issued
for the purpose of constructing roads and bridges. Immediately
upon the sale of the bonds the preliminary work was begun, but some
little time must necessarily elapse before this large amount can be
expended.
The total balance, therefore, in the insular treasury on June 30,
1907, in current revenues and trust funds, amounted to $2,634,378.47.
In addition to the above receipts by the insular government there
was received by the municipalities, for their support, $1,697,230.56.
Of this amount $1,207,595.34 was derived from taxes on real and
personal property ; $217,560.99 from commercial licenses, court fines,
etc., and from receipts and rentals of municipal property $272,038.74.
Therefore the total revenues of the island for insular and municipal
governments for the past fiscal year amounted to $5,538,630.60, of
which less than two millions was derived from direct taxes on
property.
The assessed valuation of the island in the fiscal year 1906-7 was
$99,549,290. This has been increased to a valuation of $108,407,794,
upon which the taxes for the year 1907"8 will be levied. This increase
in valuation is partly owing to the construction of new mills and
factories and partly to the large amount of land recently put under
cultivation in sugar and tobacco. Although there were 13,800 cases
in which the valuation of property was revised, and in a total amount
of $9,000,000, only 450 appeals were taken from the assessors to the
board of equalization and review. These 450 complaints led to a
reduction of less than $200,000 in the valuation as fixed by the
assessors, thereby demonstrating that the present system is working
satisfactorily and being justly administered, and further shows that
there has been an actual increase in tlie value of property in the
island.
BOND ISSUE.
The legislature of 1906 authorized the issuance of bonds by the
island to the amount of $1,000,000, the proceeds of which should be
devoted to the construction of roads and bridges, and th^ executive
council was authorized to carry out all the details necessary to com-
plete the sale. A special tax was levied on all the property of the
island, sufficient to cover the payments of interest on the bonds and
to provide a sinking fund for their redemption. After due consid-
eration the council concluded that an issue of 4 per cent bonds, in
series running from one to twenty years, would be most advantageous.
Arrangements were made by the executive council with Messrs. J.
Sc W. SeRgman & Co., of New York, to act as the fiscal agents of the
government, and all preparations were completed in 1906 for the sale
of the bonds, but no final action was taken, as it was deemed advis-
able to amend the enabling act passed at the session of 1906 so as
to specifically state that the bonds sliould be payable in gold. This
amendment was made at the session of 1907, and the call lOT bids was
immediately advertised, to be awarded April 3.
It was a rather unfortunate time to float the loan, as the conditions
!n the home market were somewhat depressed at the time, and some
issues of first-class city bonds had failed to be disposed of shortly
before. As the Secretary of the Treasury, however, had consented to
accept our bonds as security for T'^nited States Government deposits.
10
REPORT OF THE GOVERNOR OF PORTO RICO.
they were made more attractive to the national banks, and when the
bids were opened it was found that the issue had been considerably
oversubscribed, and the entire issue was sold for $1,048,975.30, plus
accrued interest.
As this was our first issue of bonds it was most important that thev
should be sold for as good a price as possible, and it was very grati-
fying to realize that the credit of the island stood so well in our liome
markets.
I wish to take this opportunity to express mjr thanks to Messrs.
J. & W. Seligman & Co., who conducted the entire operation with-
out commission and to whose advice and experience the success of
the operation is largely due.
COMMERCE.
Imports from-
Exports to—
United
States.
1000-1901
190S-«.„
1906-7—
$7,«3,502
10,224,881
25,320,405
Foreign
countries.
$1,952,728
2,002,784
3,94«,707
United
States.
Foreign
countries.
$5,581,288
19,042,081
22,070,133
$3,002,670
4,115,060
4,926,067
Total
Imports.
$0,366,280
21,827,665
20,267,172
Total
exports.
Total
trade.
$8,583,967
23,257,530
26,996,300
$17,050,197
45,085.195
56,263,472
The figures for this year in the above table are furnished from
advance data by Hon. J. H. Causten, collector of customs at San
Juan.
I shall not attempt to give an itemized statement of the commerce of
the island, as shown by the custom-house figures, as the collector will
publish later a complete statistical report of the exports and imports
of the island, which will treat the matter in far more detail than I
can here. It is interesting, however, to glance at the above table and
compare the figures of the first year of civil government with those
for the last two fiscal years. It will be seen that the total trade of
the island has more than trebled, going from less than eighteen
millions to more than fifty-six millions, and that while the trade with
the United States has increased fourfold, the trade with foreign
countries has practically doubled.
The imports of the island exceeded the exports by $2,270,872.
There has been, however, imported into the island, during the past
vear, manufactured iron to the value of $4,005,499, which includes
bridge work, machinery for sugar mills, engines, rolling stock, etc.,
most, if not all, of which has been paid for by outside capital, from
the United States and Europe, so that what appears to be an adverse
balance of trade is in reality the investment of new capital in the
island.
BEPORT OF THE GOVEBNOB OF PORTO RICO.
11
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BEPOBT OF THE GOVERNOR OF PORTO RICO. IS
The foregoing table is the regular statement prepared in the office
of the treasurer of Portx) Rico, showinj^ the condition of the banking
institutions of the island at the close of business on June 30, 1907.
The Union Bank of Halifax also established a branch in Porto
Rico during the past fiscal year. This bank has an authorized capital
of $3,000,000, a paid-up capital of $150,000, and a reserve fund of
$1,143,752, and paid 8 per cent as its last dividend. As this is merely
the branch of a foreign bank, it does not seem proper to include its
capital stock in the statement of the Porto Rican banks, but a state-
ment of its business done on the island is appended to the regular
table.
The Royal Bank of Canada, with a paid-up capital of $3,900,000
and a reserve fund of $4,390,000, also proposes to operate a branch
in San Juan. This bank has branches all through Canada and in
Cuba and the British West Indies.
CORPORATIONS.
There were assessed for taxation in the office of the treasurer of
Porto Rico, for the fiscal year 1906-7, 90 corporations, at a total
valuation of $8,971,533. This number has now increased to 126, with
an assessed valuation of $13,536,314.
TRANSPORTATION.
One of the most serious questions with which the island has to deal
is the problem of transportation. The increase of commerce in the
past two or three years has swamped the avenues of. trade throughout
the island, and we find ourselves trying to deal with twentieth-cen-
tury business imder fourteenth-century conditions. Most of our in-
land products still struggle to the coast on the backs of mules or in
bull carts, and the expense of transportation within the island often
exceeds the cost from the island to its destination in the United States
or Europe. Every effort is being made to remedy this state of affairs,
but money, time, and energy are required before we can meet the
demands of trade.
The first great need of the island is roads. We have had under
maintenance 790 kilometers of road and 32 kilometers of new road
have been completed this year. This refers to the main arteries of
communication, macadamized roads, constructed and maintained by
the insular government. Of course there are hundreds of kilometers
of dirt roads which appear on the map and which are passable at
certain seasons of the year, but before the island can be considered
opened up we shall have to construct five or six times the mileage of
metaled roads. We must also build hundreds of thousands of dol-
lars worth of bridges. Our mountain rivers, though ordinarily ford-
able, in times of rain become dangerous torrents and delay the traffic
even on our main roads.
We have already taken the first step by borrowing a million dol-
lars for the construction of roads and bridges, and m the past year
we have appropriated from our current income, in addition to^ the
necessary amounts for the maintenance of highways already con-
structed, over $150,000 for the building of new roads.
14 BEPORT OF THE GOVERNOR OF PORTO RICO.
From the money derived from the million-dollar loan the commis-
sioner of the interior has allotted the sum of $250,000 for the con-
struction of bridges and the remainder for roads. This will give us
15 or 16 new bridges and about 150 more kilometers of road.
The details of road construction will be found in the report of the
commissioner of the interior attached hereto.
RAILROADS.
Important improvements have been made this past year in the
railroad transportation of the island. The American Railroad Com-
pany of Porto Rico completed its line between Camuy and Aguadilla,
which gives direct through connection between Carolina on the north
coast, by way of San Juan, Arecibo, and Mayaguez, to Ponce on the
south coast, about 300 kilometers.
The Vega Alta Railroad has also completed the construction of its
road during the past year, and is now running regular passenger and
freight trains between Dorado and Vega Alta, which adds 20 kilo-
meters to our total railroad mileage, and has opened up one of the
richest valleys of the island. This road was constructed and equipped
at a cost of approximately $175,000.
The Fa jar do Development Company has been steadily increasing
its railroad facilities from Fajardo in either direction, toward Ma-
meyes on the north and Na^abo on the east. The road from Huma-
cao Playa is also under active construction.
The Ponce-Guayama road has been extended to within 4 miles of
Ponce, and another year should see it completed and prepared to
cariT passengers.
Tne Ponce-Coamo road has not shown the same activity, but some
little work has been done on the grading.
All these roads are common carriers and may be called upon, under
their franchises, to enter into traffic agreements with other lines.
Upon the completion of these various lines {K)ntinuous communica-
tion can be opened up to practically all parts of the coast for both
passenger and freight transportation.
In addition to these steam roads, the Caguas Tramway Company
has been rapidly pushing the construction of its trolley line from Rio
Piedras to Caguas, about 1,400 men being employed on this work.
This line will be about 17 miles in length, passing up the valley of
the Loiza River, operated by electricity furnished from the Comerio
water falls, and will ^ve continuous trolley conneoiion between San
Juan and Caguas, a distance of nearly 25 miles.
Work is also being pushed on th eelectric power plant at Comerio,
between 500 and 600 men being employed. This plant calls for a
dam of about 3,500 cubic yards and a tunnel over half a mile in
length. Under favorable, weather conditions the Caguas road and
the electric plant should be completed and ready for operation in
February, 1908. In addition to the standard-gauge track of this
road there will be laid another rail for the meter gauge, so that freight
connection can be opened with the other railways of the island, all
of which use that gauge.
BEPORT OF THE GOVERNOR OF PORTO RICO. 15
HARBOR WORKS.
Not only are the means of transportation within the island insuf-
ficient for our traffic, but the harbor facilities have also proved inade-
quate to handle the increased commerce. The docks and bulkheads
have been congested with incoming and outgoing freight, and ship-
pers have suffered inconvenience and loss throu^ lack of wharfage
and st(»rage facilities.
San Juan has suffered to a greater extent than any other port of
the island, for though its whariaee facilities are the best its commerce
is by far the greatest. It is absolutely imperative that the bulkheads
of tne harbor should be extended as rapidly as possible and every
encouragement given to the construction of new piers.
Before these bulkheads can be extended, however, the bulkhead
lines will have to be definitely established hy the Secretary of War.
Under the organic act of Congress, the public lands above low-water
mark, or which may hereafter be filled in, are the property of the,
insular government, and the land under water belongs to the United
States. As most of the lands abutting on the harbor which will have
to be reclaimed are low mangrove swamps, full of little depressions
and drains which are never q^uite dry at low tide, the line of demarca-
tion between insular and United States property is almost impossible
to determine. It is therefore of imperative necessity that the Secre-
tary of War, under the authority granted him by Congress, should
establish a definite bulkhead line, up to which the lands may be re-
claimed and used. This matter is already being considered by the
War Department and will be shortly determined.
As Congress at its last session appropriated $750,000 for the deep-
ening of San Juan Harbor, it is hoped that when the dredging is
done much of the soil removed will be available for filling in the
swamps, and the next insular legislature should make provision for
the proper bulkheading of the harbor front.
I regret to say, however, that the appropriation made by Congress
will probably only be sufficient to deepen tne bar at the mouth of the
harbor, the channel, and present anchorage basin to a depth of 30
feet, and little, if any, of the Punta Larga shoal, which now blocks
the water front of San Juan, will be removed. This shoal extends
in front of the bulkheads at a distance of a few hundred yards from
shore, and makes access by large steamers to the water front ex-
tremely difficult and somewhat dangerous. I sincerely trust that
Congress will continue the good work so well begun and appropriate
a further sum of money for the removal of this shoal.
During the past winter the Navy Department and the insular gov-
ernment reached an understanding relative to the distribution of the
public lands outside of the city of San Juan. The Navy Department
agreed to concentrate its holdings in Puerta de Tierra, and relin-
quishes to the insular government those lands nearest to the city of
San Juan, including much valuable water front. When properly re-
claimed and bulkheaded this additional space will prove of immense
value in relieving the congestion of traffic and population.
16 REPORT OF THE GOVERNOR OF PORTO RICO.
RAILWAY TARIFFS.
During the session of the legislature of 1905, the house of delegates
passed a resolution demanding an investigation and revision oi the
freight rates of the American Railroad Company, and formally re-
quested the executive council to make such investigation under the
general authority which it exercises over those companies to which
franchises have been granted.
Immediately after the session, the franchise committee of the ex-
ecutive council began a thorough investigation of the freight rates,
and it was found that the company was in the habit of making special
rates to individuals, with little attempt to abide by any regular
schedule. Rates were fixed by special arrangements between the ship-
pers and the railroad company, the distance of the haul, or rates made
to the oUier shippers having but little or no recognition.
Public hearings were held, and the matter was very thoroughly
gone into by the committee, and it was decided that it would be advis-
able to employ the services of an expert. At their request Governor
Winthrop engaged the services of Mr. James H. Peabody, on the
recommendation of the United States Interstate Commerce Commis-
sion.
During the winter of 1907 Mr. Peabody came to Porto Rico, went
thoroughly into the financial affairs of the railroad company and the
question of its rates, and in the spring transmitted an exhaustive
report, showing the capitalization of the company and the estimated
value of the road, equipment, etc. He also presented statements as
to what the earning capacity of the road should be to make a fair
return upon its value, and submitted a schedule of rates for the con-
sideration of the council.
Mr. Peabody also recommended certain legislation which he con-
sidered necessary for the better policing of the road and for the regu-
lation of its freight rates, which was taken up at the session of 1907.
An act was passed giving the executive council the right to demand
copies of all contracts or agreements entered into between a common
carrier and a shipper, and giving the council access to its books. The
bill governing the policing of the road and the regulation of freight
rates failed of passage in the house of delegates.
The executive council, immediately after the session, proceeded to
carefully study the schedule of freight charges, as submitted by Mr.
Peabody, and with some modification they were approved on May
14, 1907. These tariffs materially changed the former ones, and, in
some cases, especially on short-haul contracts, raised the rates for-
merly charged.
Undoubtedly much work will have to be done to adapt the freight
rates as at present approved, and all complaints and protests against
them are now being carefully considered by the council.
A detailed history of the railway tariff question will be found in
the printed report olf the franchise committee of the executive council,
which may be obtained from the secretary of Porto Rico.
BEPOBT OF THE GOVERNOR OF PORTO RICO.
17
AGRICULTURE.
•
I shall not attempt in this report to give a detailed treatise on the
various crops produced in Porto Rico, but merely to give a brief
outline of the principal crops for the past year.
I strongly advise Anyone interested in !rorto Bican agriculture to
obtain the reports of the United States Agricultural Experiment Sta-
tion, which IS maintained in Mayaguez. Mr. D. W. May, the man-
ager, issues every year a valuable report in pamphlet form, showing
the results of the agricultural experiments and investigations made in
the station, as well as giving advice to growers. These reports may
either be obtained directly from Mr. May, at Mayaguez, or through the
office of the secretary of "Porto Rico.
SUOAB.
1004^
190Mt
1906-7
Exported.
Tons.
135,603
206,277
204,079
ValiM.
$11,925,804.00
14,184.722.00
14,770,650.00
Price
per ton.
$87.90
69.10
72.41
Acreage.
137,733
160.161
174.194
The above tables are compiled from data furnished by the treas-
urer of Porto Rico and the collector of customs at San Juan.
The high prices of sugar prevailing in 1905 naturally attracted
the planters, and during the following two years there was a great
increase in the acreage planted in cane. A number of large new mills
were built, and many of the old mills were entirely reconstructed and
furnished with new machinery.
In 1906 the largest output in the history of the island was the result
of this expansion, and it was fully expected that this year's yield
would exceed that of the previous year. Unfortunately, however,
the weather conditions have been extremely bad in many parts of
the island. On the south and east sides of the island there was
practically no rain for ten months of the year, so that much of the
cane planted on land without irrigation was a total loss. The per-
centage of loss on the total crop is variously estimated at from 10 to
40 per cent, according to the locality. This dangler to the crops calls
attention most strongly to the need of irrigation. Provision has
already been made by the legislature for the study of this subject, and
undoubtedly further steps will be taken the coming year. The matter
of irrigation is treated elsewhere in this report, t
In addition to the sugar there was exported during the past fiscal
year 7,923,110 gallons of molasses, with a value of $597,128, an in-
crease over the amount exported the previous year of $43,278.
TOBACCO.
1900-1901
1904-6 —
1905-6
1900-7
Oigara.
Exported.
11.831.000
87.961.000
113.579,000
129.210,000
21162^8. Doc. 92, 60-1-
Value.
$304,115.00
2,152.051.00
3,074,226.00
4,241.410.00
Leaf.
Total yalue.
Acreage.
Exported.
Value.
Pounds.
4,990,237
2.518.271
1,443.970
8.844,639
$375,527.00
437.882.00
480,607.00
1,232.058.00
$681,642.00
2,58».93S.00
3,554.833.00
6,478.468.00
13.343
12,871
17.791
18
BEPORT OP THE GOVERNOR OF PORTO RICO.
The above table is compiled from statistics furnished by the treas-
urer of Porto Rico and the collector of customs at San Juan.
In addition to the cigars manufactured and exported there were
also manufactured in the year 1906-7, 74,698,000 cigars, which paid
internal-revenue tax in Porto Rico and represent home consumption.
This gives a total of cigars manufactured in the island of 203,908,000.
Revenue tax was also paid on 347,720,000 cigarettes. The number of
cigarettes exported, however, is toK) small for consideration.
The weather conditions this past year were extremely bad for to-
bacco, as for other crops, and the quality of the leaf obtained was not
as good as in previous years. The prices have been fairly good, how-
ever, and there is absolutely no limit to the demand. It is estimated
that over 25,000 acres will be planted in tobacco for the crop of the
present year.
As the crop can be profitably grown by small farmers, it goes far to
relieve the distress caused by the poor condition of the coffee industry.
COFFEE.
1904-5.
190&-«
1906-7
Exported.
Pounds.
16,849,789
23,290.322
38,750,750
Vslae.
$2,141,009
3,481,102
4,698,004
Price per
pound.
10.121
.123
.121
Acreage.
183,541
178,155
175,149
Yield
per acre.
Pounds.
90
ISO
221
The above is compiled from data furnished by the treasurer of
Porto Rico and the collector of customs at San Juan.
The amount of coffee consumed in the island is not included, but
as this must be fairly constant, for purposes of comparison it can be
neglected, although it would undoubtealy raise the yield per acre if
taken into consideration.
It will be seen from the table that the price of coffee has been
fairly constant at a little over 12 cents per pound. This is the price
to the merchants after the coffee has been cleaned and sorted and is
ready for shipping. It is fair to presume that the planter would
receive a little over 10 cents per pound.
The largest crop in the history of the island was in 1896, when there
was an export of 58,742,749 pounds, with a value of $8,318,604, or
about 14 cents per pound.
A glance at the t^ble shows that the island is recovering from the
effects of the hurricane of 1899, as we are now back to about two-
thirds of our largest crop, while the price is very nearly as good as
was obtained in that year. On the other hand, it must be borne in
mind that the expenses of cultivation have increased enormously, as
the current rate of wages prior to 1898 was about 25 cents silver,
while at present the prices are from 50 to 76 cents in gold.
The most striking showing in this table is the yield per acre. In
Brazil the yield is from 700 to 1,200 pounds per acre, and in Jamaica
about 450. whereas we fall apparently to less than 250 per acre. The
lesson is rairly plain that if the coffee industry is to be preserved on
this island the yield per acre must be brought up to douole or treble
the present figure. This can only be done by careful selection of
BBPOBT or THE GOVERNOR OP PORTO RICO, 19
plants, fertilization, and good cultivation under modem and scien-
tific methods.
A duty on coffee would undoubtedly be of enormous value to the
industry, but even with such a duty more modem piethods must be
employed.
Prior to the American occupation coffee was considered practically
the only crop of the island, and our planters extended their holdings
to the extent of their resources of credit, and many plantations were
mortgaged upon the basis of their producing power at that time.
The hurricane of 1899 in many cases absolutely destroyed the pro-
ducing power of the plantations, or at least reduced it from one-half
to two- thirds. The rate of interest was enormous, running from 18
to 24 per cent. It can be easily seen that as the interest compounded
the planter was left without sufficient resources to care for his plan-
tation or to make any headway against the constantly increasing
burden, and many plantations have deteriorated seriously in conse-
quence of this neglect.
Based upon the standards which obtained twentjr years ago the
coffee industry is in very poor condition, but I believe that a good
plantation, purchased now for a reasonable price, could be made to
pay excellent returns on the investment by modern methods of culti-
vation and proper selection of plants.
FRUITS.
The exports of fruits and nuts during the past fiscal year amounted
in value to $783,858, and the mynber of acres, as shown by the assess-
ment rolls in 1907, was 9,565 under cultivation in citrus fruits and
3,014 in cocoanuts.
During the fiscal year just closed there has been an increase in
acreage under cultivation in fruits of about 500 acres. The majority
of the orange groves are less than four vears old, but some of the
older ^oves, planted in the early days of American occupation, are
beginning to come into commercial bearing.
The great advantage which the Porto Rican has over the gi'ower
in f^lorida and California is the cheapness of transportation, and we
have an advantage over Cuba in the duty, but there are still grave
difiiculties to be contended with in the inadequacy of the shipping
facilities. The steamships now in the business are devoted primarily
to the sugar transportation, and there is lack of the proper ventilation
so necessary to fruit transportation. The steamers are slow also, tiie
voyage taking from five to seven days.
The prices obtained, however, have been remunerative and as ^ood
as the prices obtained for the Florida and Cuban fruits, and it is
believed that the coming fiscal year will show a great increase in the
shipments.
During the past year a large acreage was planted in pineapples,
both in fields oy themselves and in the orange groves between the
rows of trees. In addition to the great number of home-grown slips
planted, it has been estimated that 4,000,000 were imported from Flor-'
ida and Cuba.
It is diflScult, at the time of writing this report, to ascertain the
number of pineapples shipped to the markets in the United States,
but there has been a continual demand for slips for planting, and
20 REPORT OF THE GOVERNOR OF PORTO RICO.
the industry promises to be one of the most profitable on the island.
A new factory for canning pines has been recently started in San
Juan by the same firm whicn has the factory in Mayaguez, which
will increase the market for this fruit in Porto Sico.
COTTON.
This industry can be called a new introduction into the island,
although during our civil war a large amount of cotton was planted
in Porto Rico due to high prices prevailing at that time. The in-
dustry was abandoned, nowever, and practically the only cotton
left on the island were the wild trees which had escaped from
(cultivation.
In 1905 only 138 acres appeared upon the assessment rolls as under
cultivation in cotton, whereas in 1906 and 1907 the acreage exceeds
3,000.
This was largely due to the efforts of one firm of ginners, who
distributed sea-island cotton seed among the planters, and endeav-
ored in every way possible to instruct the farmers in its care and
cultivation, but the industry has suffered from the inexperience of
the growers and especially from the ravages of insects.
The United States agricultural station informed us how to best
combat these pests, and a pamphlet was printed and distributed by
the insular government and by the ginning firm among the farmers.
During the past year, however, the industry again received a set-
back from the drought prevailing in the island, so that on nearly
two-thirds of the acreage planted no cxop was harvested at all. The
introducer^, however, are proceeding with undiminished courage to
replant, and it is hoped that the next year will show better results.
Assistance might properly be given by the Department of Agri-
culture to this industry, in sending inspectors to instruct the farmers
in the cultivation of their crops. Throughout the other islands of
the Caribbean, I am credibly informed, tne respective governments
are fostering the cotton industry in every way possible. Our spinners
in the United States are beginning to look to these islands for their
cotton, and the growers are often obliged to seek there the best sea-
island seed. Much of the seed used in planting in Porto Rico has
been obtained from the Barbados.
Interesting articles on this industry will be found in the report
of the United States agricultural station at Mayaguez for 1905
and 1906.
FIBER PLANTS.
The legislative assembly of 1905 appropriated the sum of $10,000
for the purchase, cultivation, and commercial exploitation of fiber
and other plants in Porto Rico. In 1905 the fiber expert of the
Bureau of Plant Industry of the Department of Agriculture, Mr.
Lyster H. Dewey, visited the island to look into the fiber-plant indus-
try, and recommended that the government import the sisal, as it was
the most promising of the varieties tested at the United States exper-
iment station at Mayaguez. Over 100,000 plants have been imported,
and it is hoped that soon the industry will be upon a commercially
paying basis in Porto Rico.
BEPOBT OF THE GOVERNOR OF PORTO RICO. 21
In June last the superintendent of the United States agricultural
experiment station at Mayagnez wrote as follows :
A number (of plauts) were found in the hands of a nurseryman in Florida
and were purchased. These were small, however, and It was necessary to set
them out in our nurseries to allow them to make a sufficient growth before set-
ting them in the fields. These plants are now reaching sufficient height to Jus-
tify putting them in the field where they are to grow. Some 2,000 have been
distributed to our planters and others will be sent soon. Planters are charged
$15 per thousand for these plants, $10 being returned to the insular govemmait,
that sum covering the cost and transportation, and the $5 is turned in to the
experiment station to pay for the labor of cultivating these plants for one year.
Requests have l>een made fi'om two of our planters for all of the plants, but it
is deemed advisable to distribute them in smaller amounts in different sections
of the Island so a thorough test can be made of their adaptability. Mr. Dewey
btates that the high, dry limestone land similar to that about Yauco and Ysa-
bela seems, from his examination, best adapted to this crop. It is a very prom-
ising industry for the island, and the plant that should mialce profitable a great
deal of land that is now yielding a very small, or no, income.
CATTLE.
For many years cattle raising was one of the most profitable indus-
tries of the island. During the years from 1901 to 1906 the ship-
ments averaged about 13,000 head per year. In 1900 we exported
about 7,000 head. The high price of sugar, however, induced our
planters to put under cultivation much of the ground formerly used
for grazing, which increased the demand for work cattle on the plan-
tations. In addition to this the drought was so severe on the south
side of the island during last winter that a great number of oattle
died for want of pasture, so that instead of exporting we were obliged
to import cattle for our food supply, and the price of beef in country
towns has risen to almost prohibitive figures.
HOBSES.
The expjorts of horses are steadily falling off. During the early
years of civil government a large number of horses were exportea.
Little attention, however, was paid to keeping good stock for breed-
ing purposes, and the price of good horses has steadily risen in the
island, and few, if any, are now exported. Efforts are now being
made to introduce new blood into the island from the United States,
and a number of blooded stallions have been brought down with good
results. There is also a revival of interest in horse racing, which
should create an interest in breeding good horses, and there is no
reason why, in a short time, Porto Rican horses should not again
reach the high standard they held under the Spanish regime.
LABOR.
The organization of labor on the island has continued, and there
are now organized unions affiliated with the American Federation of
Labor in* almost every trade.
At the last election these organizations, as the " Federacion Libre "
party, nominated a candidate for Commissioner to the United States,
candidates for the house of delegates in two districts of the island,
and for municipal officers in four of the principal towns of the island.
The number or votes received by the ticket, however, was negligible.
22 BEPOBT OF THE GOVEBNOR' OP POBTO BICO.
On the 1st of May, 1907, a petition was handed to me by the
executive committee of the Federacion Libre requesting .certain
reforms, as follows :
A rigid enforcement of the eight-hour law on government work ;
The establishment of a bureau of labor by the msular government;
The prohibition of labor of any kind by children under 14 years
of age ;
The employment by large mills and factories of a physician to car©
for injured employees;
T-he abolition of the system of payment of laborers by orders on
company stores; and
That the district attorneys be required to appear on behalf of work-
men in damage suits against their employers tor injuries.
The eight-hour law for government work is now upon the statute
books, and though there may be some doubt as to the efficiency of the
act, yet the intent of it is clear and it should be enforced by the
administrative branches of the government.
The establishment of a bureau of labor has much to be said in its
favor, but this is purely a matter for the legislature to decide. The
Bureau of Labor in Washington has already made a number of
valuable investigations and reports upon labor conditions in Porto
Rico, and I doubt if it would be advisable to establish a local bureau.
I believe it would be more practicable, for the prasent, to have the
Bureau of Labor in Washmgton act for us, if necessary at our
expense.
The question of child labor in Porto Rico, is not at present a very
serious one, as we have virtually no lar^e factories employing chil-
dren. The only labor performed by children now is coffee picking
and other agricultural pursuits. Of course, it would be infinitely
better if the children could be in school, but as we have not now
school facilities for all our children, I believe it would be better for
them to be employed at some healthful labor than to be idle. This
question will regulate itself when our school facilities are increased
to such an extent that we can pass a compulsory education law.
I am in very grave doubt as to whether large establishments can be
forced to employ physicians or establish emergency hospitals^ Many
of them are doing this of their own free will, or have arrangements
with the municipal physicians to attend their employees at their
expense. Every municipality of the island has a municipal phvsi-
cian, who attends the sick poor of the town without charge, and! as
the sugar mills and factories as a 'rule are the principal taxpayers of
the town, they are now indirectly helping to provide medical attend-
ance for the* poor. It would be better to work through municipal
channels than to attempt to force employers to maintain private
physicians against their will.
The payment of laborers by orders on stores is btid, as it leads to
numerous abuses. Is is possible that this can be reached by laws
already on the statute books, but if not some steps should be taken to
correct it. On the other hand, there is something to be said on the
side of the employer, as in many of the country districts, where there
are no banking facilities, money is difficult to obtain and up to com-
paratively recently it was almost obligatory to have some means of
barter or evidence of credit.
BEPOBT OF THE GOVEBNOR OF POBTO BICO. 28
Moreover, although the scale of wages on the island appears low
compared to our American standards^ yet it exceeds the actual cost
of living of the country laborer as he lives to-day. Many of them can
earn enough in three davs to carry them through the week, and if
they receive the money they will not work. The only corrective for
this is to teach our country laborers more of the neeas and wants of
civilization and raise the scale of living beyond the ^bare necessities
of food and clothing.
There are one or two savings banks on the island, but I doubt if
they reach the laboring classes, and the training ox centuries, in a
climate which never varies the year round, has Drought our people
to a hand-to-mouth system of living, so that the idea of saving never
occurs instinctively to them.
I do not feel that the present necessity is so much to teach our
people to save as it is to teach them to spend what they make intelli-
gently — ^to teach them the wider possibilities of civilized living. At
present our agricultural laborer lives in a house which is a mere shel-
ter from sun and rain, bare of any attempt at furnishing and devoid
of the most common necessities of health and decency. He needs no
clothes except simply to cover his nakedness, and his food is merely
sufficient to support lif^. Before he is encouraged to save a part of
his wages I would encourage him to spend all his wages in imjjrov-
ing his surroundings, clothing himself and his family, and raising
himself above a mere brute existence. This can only be done with
time and education, and the only method of reaching it is through
the public schools.
' LEGISLATION.
At the regular legislative session of 1907 there were enacted 97 laws,
the most important of which was an act to prevent the restraint oi
trade, drawn upon the lines of the Sherman Act, adapted to Porto
Rico ; an act establishing civil service ; a rigid law providing means
for the prevention of contagious diseases of animals ; a law authoriz-
ing the executive council to investigate all accounts of common carriers
operating on the island ; and an act authorizing the governor to grant
liberty under parole to prisoners in the penitentiary, which is treated
of at length under the nead of prisons. New municipal courts were
created in Ad juntas and Vieques.
At the time when the legislature met a large surplus existed in the
treasury, but, as heretofore stated, the members were in doubt as to
whether this was merely a temporary condition, arising from extraor-
dinary -imports, or whether the revenues could be expected to con-
tinue on the same basis. They were, therefore, loath to increase the
current expenses of the government, but endeavored to expend the
surplus in works of permanent improvement. For this reason the
regular appropriation bill is only slightly larger in amount than
those of previous years, but special acts were passed appropriating
nearly $600,000 for public improvements, such as the erecting of a
capitol and a penitentiary at San Juan, the construction of various
roads not included in the general plan of roads to be built from the
proceeds of the loan, the study of the possibilities of irrigating cer-
tain districts in ttiQ island, and a special appropriation to be loaned
24 BEPORT OP THE GOVERNOB OF PORTO BICO.
to school boards for the construction of schoolhouses in the various
municipalities of the island. A government school for training
female nurses was created, and provision itiade for the establishment
of agricultural institutes in three towns of the island. An appropria-
tion of $60,000 was made for the continuation of the work of the sup-
pression of anemia during the present fiscal year.
A special session of the legislative assembly was called in July,
1906, for the purpose of adopting measures for the policing of har-
bors and to control the handling of freight on the docks and harbors
of the island. The question was thorou^ly studied and an act passed
regulating the traffic of the harbors, anchorages, and docking privi-
leges, giving the commissioner of the interior the necessary power to
enforce the regulations and fixing penalties for noncompliance. This
law also gave the commissioner supervision of the handling of freight
on the piers and bulkheads, which has materially helped the orderly
handling of freight.
EXECirnVE COUNCIL.
The work of the executive council during the past year, apart from
the legislative session, has been largely devoted to the study and
action upon applications for franchises, privileges, and concessions
and the problem of freight rates on the railroads. The matter of
the regulation of docks and the freight tariffs of the American Rail-
road will be found treated on at length elsewhere.
The applications for franchises and the action taken thereon by the
council during the past fiscal year are as follows :
Henry D, Sayre. — ^Amendment to franchise of March 29, 1905; granted De-
cember 13, 1906 ; approved by the governor January 10, 1907.
Antonio Roig, Humacao. — Extension of time for completion of railroad under
franchise of August 8, 1905; granted January 10, 1907; approved by the gov-
ernor January 11, 1907 ; approved by the President February 6, 1907.
Also amendment to section 2 of above franchise granted by council August
8, 1907 ; approved by the governor August 12, 1907, and by the President August
21, 1907.
The Fajardo Development Company, — Franchise to build a spur from the
main line of its railway between Fajardo and Luquillo through various estates.
Granted by council January 3, 1907 ; approved by the governor January 5, 1907.
Application for amendment to franchise grante<l October 27, 1905, to author-
ize extension from Mamayes to the river Espiritu Santo. May 30, 1907, refen-ed
to committee.
Schedule of transportation charges submitted for approval of council. Jan-
uary 13, 1907, disapproved by council, and rates of American Railroad Company
to apply.
Schedule of reduced freight rates between Fajardo and the port thereof sub-
mitted. Approved by council August 8, 1907.
Finlay Bron, <C- Waymouth Trading Company. — Extension of six months for
completion of railroad from Vega Alta to Dorado applied for November 19, 1906.
Granted, by council December 13, 1906; approved by the governor December 17,
1906, and by the President January 9, 1907.
Schedule of rates for freight and passengers submitted June 15, 1907, and
referred to committee.
Porto Rico Power and Light Company, — Franchise to build and operate an
electric railway from Rio Piedras to Caguas. said franchise to be granted in
the name of J. G. White & CJo. (Incorporated). Granted by council July 20,
1906 ; approved by the governor August 1, 1906.
Extension of sixty days for securing approval of the President of the United
States applied for October 27, 1906. Granted by council November 2, 190(i;
approved by the governor November 3, 1906, and by the President December 22,
1906.
REPORT OP THE OOVERNOR OP PORTO RICO. 25
Application for authority to operate the railroad either by steam or elec-
tricity. Filed January 28» 1907. Granted by council April 26, 1907; approved
by the governor April 27, 1007, and by the President June 11, 1907.
Henry D. 8ayre. — ^Application for franchise to use waters of the Congo Creek
for mining purposes. Denied August 9, 1906.
Corozal Mining Company, — ^Application to use the waters of Corocal Creek for
mining purposes. Granted by council August 23, 1906; approved by the gov-
ernor August 25, 1906.
Robert A. MUier. — ^Amended franchise granted by council August 9, 1906, for
right to take and use 30 liters of water per second from the brook Quebrada
del Agua for residence and garden purposes. Approved by the governor August
10, 1906.
Ponce Railway and Light Company. — ^Application for franchise to construct
and operate a short branch track on Leon street, in Ponce, for the carrying of
freight for commercial houses on aforesaid street. Granted by council August
9, 1906 ; approved by the governor August 18, 1906, and by the President Octo-
ber 2. 1906.
Submits copies of contracts between ^sa id company and the Ponce Agricul-
tural and Industrial Company and Fritze, Lundt & Co., successors. Referred
to committee March 1, 1907.
American Railroad Company of Porto Rico, — ^Application for franchise to
construct, maintain, and o^ierate wharves and docks in the harbor of Mnvaguez.
Denied October 25, 190f .
Berio Hermanoa, CorozaU — ^Application for water rights from Manati River
for industrial purposes. Granted by cbuncil August 2, 190G; approved by the
governor August 6, 1906.
Carlos Conde Casariego, Ban Juan, — Application for authority to use and oc-
cupy certain lands situated and lying on the shore line of the north side of the
liarbor of San Juan, for the construction, maintenance, and operation of a wharf
and pier upon and adjacent thereto. Grantwl by council August 16, 1906 ; new
form of ordinance granting above application adopted by council August 30,
1906: approved by the governor August 31, 1906.
Application to transfer al>ove franchise to the Insular Dock Company.
Granted by council February 12, 1907.
yvUliam C, Locktcood, San Juan. — Application for certain mining rights on
government lands near Guanica. I>enied December 20, 1906.
Eduardo Torres, Ponce. — Application for right to use water for irrigation
from the brook Lhn6n. Withdrawn August 16, 1906.
Sosthenes Behn, Ban <^iian.— Application for right to construct, maintain, and
operate a long-distance telephone system between certain towns and cities.
Granted by council August 23, 1906 ; approved by the governor August 25, 1906,
and by the President October 27, 1906.
Application of the Porto Rico General Telephone Company, as assignee of
the franchise granted to Sosthenes Behn, for authority to make certain exten-
sions. Withdrawn March 28, 1907.
Schedule of rates between Carolina and Hormigueros approved by council
June 20, 1907.
Porto Rico Dock Company, Ban Juan. — ^Application for right to build and op-
erate wharves, docks, and warehouses in the harbor of Mayaguez. Denied by
council October 25, 1906.
Compania de los PerrocarrHes de Puerto Rico, — ^Amendment to franchise
dated October 28, 1901, explanatory of certain sections thereof. Granted by
council July 19, 1906; approved by the governor July 20, 1906, and by the Presi-
dent August 15, 1906.
House of delegates adopts resolution asking the council to investigate the
service and freight rates of the American Railroad Company of Porto Rico and
to exercise the powers vested in it to correct abuse and Irregularities committed
by said company. Public hearing held by council on foregoing and several other
complaints filed by merchants, corporations, and sugar planters. Rules and reg-
ulations, tariff of passenger and freight charges, and freight classification ap-
proved by council May 14, 1907.
American Railroad Company, lessee of the Compania de los Ferrocarriles de
Puerto Rico,— Objects to action of council with reference to certain reduced
rates on coffee, switching and terminal charges. Franchise committee reports
that company is not complying with the orders of the executive council. Matter
referred to the attorney-general for consideration and action on September 12,
1907.
26 REPORT OP THE GOVERNOR OF PORTO RICO.
American Railroad Company. — Application for right to construct spur or
branch from point between the river Portuguese and the river Bucana for a dis-
tance of about 6 kilometers. Granted by council September 21, 1906 ; approved
by governor September 24, 1906, and by the President October 27, 1906.
Union Bank of Halifax. — ^Application for authority to carry on a banking
business in Porto Rico. Granted by council October 23, 1906 ; approved by .the
governor October 25, 1906.
Beriran Hermanoa, Humacao. — Public telephone line from Humacao to Na-
guabo, embracing both of said ports. Granted by council in name of Juan Ber-
tran December 20, 1906 ; approved by governor I>ecember 24, 1906, and by the
President January 12, 1907.
John H. Barnard, New Yorfc?— Application for right to take and use 50 meters
of the harbor front of San Juan to construct, maintain, and operate a pier. Re-
ferred to committee November 1, 1006.
Luciano Oritz Anton, Ponce. — ^Application for water rights for irrigation pur-
poses. Granted by council March 28, 1907; approved by the governor April
2, 1907. •-
AugvBto de Chabert, San Jvan. — ^Appljcatlon for franchise to build and operate
a line of electric railway around and across the island of Porto Rico, and for
other purposes. Referred to committee December 5, 1906. Papers returned to
applicant, at his request, by order of the council, July 23, 1907.
GuiUcrmo Cortado. — Application for franchise to construct, maintain, and
operate a wharf on the harbor of Ponce. Denied by cojincil January 29, 1907.
Lui8 Ramirez, Bayamon. — ^Application to take 300 cubic meters of sand from
the shore of the Bayamon River. Denied by council February 13, 1907.
Ponce and Ouayama Railroad Company. — Application to construct, maintain,
and operate certain branch lines under the terms of a franchise to operate a
railway from Ponce to Guayama. Granted by council January 17, 1907; ap-
proved by the governor January 18, 1907, and by the President February 8, 1907.
Compagnie des Sucrcriea de Saint Jean. — Application for certain water rights
for industrial purposes from the river Grande de Loiza. t^lso for building two
bridges for Its railroad across certain rivers. Granted by council May 2, 1907 ;
approved by the governor May 3, 1907. (This franchise also Includes the right
to build a cane railway across the public road from Caguas to Humacao and
for construction of two other bridges over the river Grande de Ix)iza.)
San Juan Light and Transit Company. — ^Application for an entirely new fran-
chise. Referred to committee January 5, 1907.
Bias Rodriguez. — ^Application for certain water rights from the Guayanilla
River for irrigation purposes. Granted by council May 2, 1907 ; approved by the
governor ^ay 3, 1907. ^
Federico Aym^t, Maricao, — Water rights for industrial purposes from the
river Toro. Granted by council June 28, 1907; approved by the governor July
1, 1907.
American Railroad Company. — ^Application for franchise to construct, main-
tain and operate a branch track connecting the present branch lines known as
" Cabo Rojo " and *' Boqueron." Granted by council to the Compafiia de los
Ferrocarriles de Puerto Rico April 19, 1907; approved by the governor April
20, 1907, and by the President May 14, 1907.
The Porto Rican Express Company. — ^Application* to do an express business
in Porto Rico. Granted by council March 28, 1907; approved by the governor
May 16, 1907.
Gardner Rogers, Ponce. — ^Application for a franchise to build wharf, ware-
house, docks, and other structures at a point on the east side of the harbor of
Ponce. Granted by council April 19, 1907; approved by the governor April 20,
1907. Approval of the governor withdrawn to permit amendment to franchise
April 22, 1907. Amended franchise approved by council May 23, 1907, and by
the governor May 24, 1907.
Application to transfer above franchise to the Ponce Wharf Company.
Granted by the council July 23, 1907.
The Ponce Railway and Light Company. — Application for amendment to
franchise heretofore granted to W. S. H. Lothrop, said amendment to grant
the right to operate a branch track to a point on the east side of the harbor
of Ponce, where it is proposed to construct a wharf, application for which has
been filed by Gardner Rogers. Granted by council April 18, 1907; approved by
the governor April 20, 1907, and by the President May 13, 1907.
BEPOBT OP T-HB GOVEBKOB OP POBTO BICO. 27
The Pajardo Sugar Company, — ^Application for certain water rights for In-
dustrial purposes from tbe Fajardo River. Granted by the council April 19,
1907 ; approved by the governor April 20, 1907.
Ctuanica Centrale, Quanica. — ^Application to lay a cast-iron siphon under the
Rosario River for irrigation purposes. Granted by council April 25, 1907:
approved by the governor April 27, 1907.
A, PhUippit Mayaguez, — Application for certain water rights from the Estero
River. Granted by council July 23, 1907; approved by the governor July 26,
1907.
Jose Hernandez Usera, Et At, Ban Juan, — Application to Incorporate and do a
general banking business under the name of *'El Banco de Economias y Pres-
tamos de Cagua&" Granted by council June 13, 1907 ; approved by the governor
June 14, 1907.
Municipality of Caguaa, — ^Application for water rights from the river Que-
bradiUas for the water supply of the town of Cagruas. Granted by the council
July 11, 1907 ; approved by the governor July 12, 1907.
C d J, Pantauzzi, Arroyo. — ^Application for certain water rights from the
river Patillas for irrigation. Referred to committee Jane 6, 1907.
Application for water rights from the Maui^abo River for irrigation and from
the river Grande de Patillas. Referred to committee June 6, 1907.
Diodoro RivaSf Ponce, — Application for water rights for irrigatioh purposes
from the Inabon River. Referred to committee June 24, 1907.
Dolores Valdivieso De Castro, Penuelas. — ^Application for franchise to lay a
traclE for a cane railway on the east side of the public road from Tallaboa to
Penuelas. Referred to committee June 24, 3907.
The Porto Rico Leaf Tobacco Company, — Application for right to build n
road on Its Miramar property and across the swamps to the water front.
Xlranted by council June 6, 1907 ; approved by the governor June 10, 1907.
Municipality of Ponce, — Application for a franchise to construct, maintain,
and operate a wharf and pier in the harbor of Ponce. Referred to committee.
JUDICIARY. * •
The work of the judiciary this year has been most satisfactory.
The report of the attorney-general of Porto Rico, appended hereto,
gives all the details of this branch of the government.
The work of the district courts of the island shows an increase of
civil cases and a decrease of criminal cases in the past year as com-
pared with the work of the previous year, while the reverse is true of
the municipal courts.
In 1905-^ there were 65 homicide cases filed in the courts, while in
the year just closed only 57 such cases were filed. Of these 57, 18
were for murder, as against but 10 in the previous year. I attribute
this to the fact that our juries now appear to be more willing to con-
vict for murder in the firet degree, ana the district attorneys are more
encouraged to obtain convictions for that crime.
Three men were executed for the crime of murder in the past fiscal
year, two in the month of February and one in the month of June.
These were the first executions under the penal laws established by
the American Government in Porto Rico and the first legal executions
by hanging in the island, as previous to the American occupation
executions were by the garrote.
The most important civil cases effecting the government during
the year were tne suits of the Roman Catnolic Church against the
people of Porto Rico fot the recovery of certain lands, buildings, and
money in the possession of the insular government and claimed by
the cnurch. By an act of the legislature of 1904 original jurisdiction
in this matter was conferred upon the supreme court of Porto Rico,
and the cases are tried directly before that court. Three suits were
filed by the church.
28
BEPOBT OF THE QOVBBNOB OF POBTO BIOO.
The first suit was for the recovery of a sum of money in excess of
$80,000, based upon alleged collections by the insular government of
certain censos claimed to rightfully belong to the church. This case
was decided in favor of the people of Porto Bico, and as yet no ap-
peal has been taken bv the church. •
A second suit was lor the recovery of possession of the small chapel
attached to the Boys' Charity School m Santurce. This was also
decided in favor of the people of Porto Rico.
The third and most miportant case involves the possession of the
properties known as the San Francisco Barracks, the l^nd upon
which is located the city market, the site of the building of the insane
asylum, and the sum of $20,000 collected by the insular government
for certain censos, and claimed by the church. This suit was decided
against the people of Porto Kico. The decision also carried an
award of a sum of money as rental for the buildings during the
American occupation, so that the church would recover about $100,000
in addition to possession of the properties. An appeal in this case
has been taken to the Supreme Court of the United States.
EDUCATION.
The report of the commissioner of education for Porto Rico gives
the full details of this important branch of the government, but the'
following outlines of the work will be of general interest:
Number of schools
Average daily attendance —
1901-2. 1902^.
871
29,562
1.007
32,164
lWA-4.
1,068
87,472
1904-6.
1,048
40,845
1905-6.
1,026
41.802
1906-7.
1,151
44,218
The above table shows the increase in the number of schools, graded
and rural, and the proportionate increase in the average daily attend-
ance. In March, 1907, there were 528 graded schools, while in March,
1906, there were 518 ; on the same dates the number of rural schools
were 623 and 498, showing that the greatest increase has been in the
number of rural schools. Of these rural schools 53 were established
under the law providing for the appointment of preparatory teachers,
and in these schools the enrollment is much lower than that in the
regular rural schools.
The industrial or manual training schools which had been in opera-
tion for the past five years were handicapped by the failure of the
legislature to make direct provision for their maintenance. It was
impossible to open these scnools until several weeks after the other
schools were opened, and this delay seriously affected the value of the
work of these schools. The officials of the department of education
and citizens familiar with the results obtained in the industrial
schools are confident that they should be continued. It will, how-
ever, be impossible to maintain them during the present year, as the
legislature of 1907 made no appropriation for this purpose.
B£POBT OF THE GOVERNOR OF POBTO BICO.
29
PRIVATE SCHOOLS.
Efforts have been made to obtain as exactly as possible the educa-
tional work that is being done by other agencies than the public
schools. The table given iSlow shows the fibres for the years 1905-6
and 1906-7 of the number of schools maintained by religious organi-
zations and private individuals and their attendance :
Number of! Number of
BchoolB. teachers.
PapflB
enrolled.
Average at-
tendance.
1906-6
19(»-7-... .-.,, r-
167
184
202
207
4.816
6,802
8.900
4,804
•
SCHOOL BUILDIN08.
The great need for improvement in school facilities and the provid-
ing of suitable buildings has always been recognized, and the work
during the past year along this line has been especially gi'atifying.
The trust fund for the construction of school buildings is now prac-
tically exhausted, but the local school boards have been induced to
take a great interest in the construction of proper school buildings,
and the marked improvement in the financial condition of the mu-
nicipalities has made it possible for them to do much work in this
direction. The local boards have taken advantage of the law en-
abling them to obtain insular loans for construction of school build-
ing, and at the session of 1907 the legislature made a special appro-
priation of $80,000 for this purpose, the money to be advanced to the
school boards and repaid to the insular government in installments.
During this past year buildings have been completed as follows :
Town.
Material.
' Number
of
rooms.
Catafio Masonry —
Coamo do
Oaxnuy - - Frame
UatiUo ' do
ToaBaja ' do
Bayamon — _ ' do_ —
Arroyo — ; do
Ysabela - - - ' Frame (portable).
Utuado. - - ^ ' do ,
BloPledras -- do
Oacuas.
Yabacoa
Lares (addition).. .
PatlUas (addition).
do....
do...
Masonry.
Frame— .
6
6
4
4
4
2
4
1
I
4
1
1
2
1
Cost.
$8,964.00
7.384.00
3.500.00
8.600.00
3,742.00
1,800.00
3.800.00
1.000.00
1.000.00
050.00
006.18
1.000.00
3,700.00
1,000.00
In addition to the new buildings given in the table, the conversion
of the Federal Hospital at Mayaguez into a school building of 15
rooms has given that city commodious and satisfactory school ac-
commodations. Several other buildings are nearing completion.
ENGLISH.
It has always been the purpose of the department of education to
extend as far as possible the use of English m the public schools, not
with tiie idea of excluding Spanish, but with the intention of making
80 BEPORT OF THE GOVEBNOE OF PORTO RICO.
«
English and Spanish equally general. It has been found that the
best method of teaching English is to provide teachers able to con-
duct all the school work in that language. With this end in view the
regular English instruction given to Porto Rican teachers has been
carried on with the ultimate object of fitting these teachers for Eng-
lish work. The number of schools which are taught entirely in Eng-
lish by Porto Bican teachers has increased from 37 in 1905-6 to 123
in 1906-7, while the number of schools taught partly in Spanish
and partly in English by Porto Rican teachers has increased from 52
in 1905-6 to 152 m 1906-7. At the same time the number of schools
taught in English by American teachers has increased from 37 in
1905-6 to 74 in 1906-7, making a total increase during thepast year
of 228 in the number of schools taught wholly or partly in English.
FOBTO BICAN STUDENTS IN THE UNITED STATES.
Each year an increasingly large number of young people from
Porto Rico go to the United States to complete their education. It is
not possible to give the exact number of such students, but data col-
lected by the department of education shows that about 492 were
studying in the United States during the past year, 44 of whom are
supported by thid insular government. These students are in educa-
tional institutions in 23 different States, the largest number being in
New York. One hundred and sixty-five are at colleges and univer-
sities, 88 at high schools and academies, 17 at normal schools, and 22
at business schools. The location of the remainder could not be ascer-
tained, but they were probably in elementary schools.
SCHOOL LEGISLATION.
Two important laws were passed at the last session of the legisla-
ture in regard to educational work. The first is one which practi-
cally provides high school facilities for the smaller towns of the island
by making provision for the granting of scholarships to students who
satisfactorily complete the work oi the eighth grade in any town.
These scholarships allow the sum of $108 per school year, and will
enable the pupils to attend the high schools in San Juan, Ponce, and
Mayaguez, where these schools are in successful operation.
The s^ond law is that providing for the establishment of agricul-
tural institutes and experiment stations where scientific methods of
agriculture may be taught. Three such institutions are provided
under this law, to be located in the towns of Utuado, Guayama, and
Yauco. These municipalities are required to purchase and deed to
the people of Porto Rico suitable tracts of land for the use of the
institutes. Immediately upon the completion of such transfers, the
department of education is prepared to proceed with the erection of
buildings and the organization of the schools.
PUBLIC WORKS.
The report, of the commissioner of the interior of Porto Rico,
appended hereto, gives full details of the work performed^ in his
department during the past fiscal year, and I shall only give the
general outline of the operations.
BEPOBT OF THE QOYEBNOR OF FOBTO BICO. 81
Immediately upon the sale of the insular bonds, described else-
where in this report, over $1,000,000 became available for public
works. Surveys were at once begun for the locations of the proposed
roads and plans and specifications prepared for the various bridges.
Not much actual construction work has been done as yet, but as sur-
veys and plans are completed the construction will be begun and
pushed in every district of the island.
In addition to the roads and bridges to be constructed under the
loan fund, special appropriaCions were made at the last session of the
legislature to build certain roads not included in the general plan,
and it is hoped that during the next fiscal year more than 115 Kilo-
meters of road will be added to those already completed.
PUBLIC BUILDINGS.
The insular government now occupies a large number of public
building in the island, most of which are located in or near San
Juan. These buildings are, as a rule, extremely well constructed and
are well preserved, but the cost of maintaining them is very high, and
the appropriations have rarely been adequate to keep them in proper
repair. However, we stand in great need of public buildings in the
principal towns of several districts of the island. As rapidly as
possible the government should construct in the central town of each
district of the island an insular building, to contain proper accom-
modations for the district courts, the jails, police headquarters, tele-
graph stations, collectors' offices, and other insular offices located in
the town.
PUBLIC LANDS.
There still remain scattered through the island a number of parcels
of land which are undoubtedly the property of the government.
The greater part of these are not particularly valuable, but some are
good farming lands. Efforts should be made to locate these parcels
of land by surveys, define their boundaries, and utilize them for some
purpose, either for the production of revenues by rental or for afford-
ing nomesteads to some of our poorer population.
TELEGRAPH SERVICE.
The insular telegraph service now extends to every town in the
island, either directly or by telephone, and in addition many of the
larger barrios and important sugar mills are connected with the
mam lines.
The extension of this service has not only increased the value of
the plant, but has been of inestimable assistance in the administration
of the government. The bureau deserves the greatest credit for the
manner in which this service has been reorganized and placed on a
paying basis during the past fiscal year.
IRRIGATION.
At the last session of the legislative assembly the sum of $4,000
was appropriated for the purpose of studying the possibilities of irri-
gation on the southeast coast of the island.
82 BEPOBT OF THE GOVESNOB OF POBTO BIGO.
In 1866 an English engineer, Mr. E. B. Webb, surveyed and
worked out a plan whereby the headwaters of the Plata River could
be dammed to form a reservoir in what is known as the Carite Valley,
and by means of a tunnel through the mountains the water from this
reservoir could be diverted to the cane lands on the south side. This
plan was never carried out, but the drought of last year drew so
much attention to the necessity for irrigation that interest in it was
revived and the appropriation made to study its possibilities.
Immediately after my inauguration the matter was taken up with
the United States Ileclamation Service, and they recommended Mr.
B. M. Hall, a consulting enmneer of that service, formerly in charge
of the irrigation district of New Mexico and Texas. Mr. Hall came
to Porto Kico and is making extensive studies, not only of the old
plans of Mr. Webb, but also for other sites for storage reservoirs in
that section. No definite statement can be made of the possibilities
of the plan until some months of study have been given to the meas-
urements of the flow of the streams, but we are extremely hopeful as
several good dam sites have already been found, and if the old Carite
scheme should prove impracticable some other plan of irrigation
will be devised.
A further appropriation will undoubtedly be made at the next
session of the legislative assembly to extend these studies to other
parts of the island.
NAVAL RESERVATION.
The old disagreement between the Navy Department and the in-
sular government, which has existed for many jrears, as to the extent
of the naval reservation in San Juan, is finally in a fair way toward
settlement.
A commission was appointed, consisting of Capt. Samuel C.
Lemley, former Judge- Advocate-General of the Navy Department,
and the attorney-general of Porto Rico, to find some equitable agree-
ment satisfactory to both sides. Captain Lemley came to Porto Kico
in November, 1906, and the commission, after some weeks of study,
presented a report to the Navy Department and to the insular gov-
ernment recommending a settlement of the question whereby the
insular government was to cede to the Navy Department certain lands
in Puerta de Tierra, and in return the Navy Department was to re-
lease to the insular government certain other lanos adjoining the city
of San Juan. By this arrangement the Navy Department will obtain
a compact tract, and the island of Porto Rico some valuable water
front and land adapted to the growth of the city.
This report was submitted to Congress and to the insular legisla-
ture, and the necessary acts were passed authorizing the transfers of
title. It only remains now to sign the deeds, which should be
promptly accomplished. I believe that this agreement has proved
satisfactory to all interested.
HEALTH SERVICE AND CHARITABLE AND PENAL INSTITUTIONS.
The report of the director of health, charities, and correction,
hereto appended, sets forth in detail the operations of the health
service of the island, and of our charitable and penal institutions.
E
REPORT OF THE GOVERNOR OF PORTO RICO. 33
During the past year the births have exceeded the deaths by about
7,000, and the death rate of the island stands at 26.17 per thousand.
On the whole the island is in a very fair sanitary condition, and
no epidemic diseases have occurred during the past year, although
there have been some outbreaks of typhoid in several of the munici-
palities which assumed serious proportions. ^This is not surprising,
m the light of the fact that the water supply*"of most of the towns is
taken from rivers, streams, and surface water. As stated in treating
of the municipalities, many of them are constructing or planning to
construct aqueducts, which will do much toward the prevention of
this disease.
The death statistics appended to the report of the supervisor of
health can not be absolutely relied upon, as in the country districtspeo-
le frequently die Without medical attendance, and the health official
as to guess at the cause of death from the statements of friends and
relatives; but from the statistics it would appear that the greatest
number of deaths are attributable to various forms of anaemia, in-
flammation of the difi;estive organs, tetanus, and consumption.
An«mia is being treated by the government commission with ad-
mirable results. Intestinal troubles are probably largely the result of
poor food and worse water^ and can only be combated by education.
Consumption, I suppose, will always figure largely on our death roll,
but in such an equable climate as ours, where the houses can be thor-
oughly ventilated both day and night, the only reason for the prev-
alence of consumption is the bad habit our people have of sleeping
in crowded rooms, shut up as tightly as possible. I believe that the
old tradition that the nignt air was unhealthy and liable to produce
fevers originated from the fact that our mosquitoes, which bear
malarial and yellow fevers, fly mostly at night, and when the houses
were left open fevers were liable to ensue. The discovery that most
fevers are disseminated by mosquitoes and not by night air should be
brought home to the people, and better ventilation will reduce the
deati^ from consumption.
A society has been formed in Porto Rico known as the Anti-Tuber-
culoBis League, for the purpose of introducing open-air treatment for
tuberculosis, which has established a hospital in Santurce with accom- >/
modations tor twenty-five or thirty patients. The government has
aided this enterprisQ by an appropriation, and the hospital is now in
full operation.
Prior to the American occupation probably the greatest scourge of
the island was smallpox. Under the military government there was
a general vaccination, and since that time there have been no deaths
on the island from this disease. This, however, was seven years ago,
and I fear that the effect of the vaccination is wearing off, as during
the past year there have been little outbreaks of varioloid in mild
form in some municipalities of the island. It is, therefore, time that
another general vaccination was held. The executive council has the
matter under consideration and will undoubtedly take steps toward
authorizing such a vaccination. i
During the past year 85 government stations were established for
the treatment of anemia, and were in operation for the whole or a part >/
of the year. The total number of patients treated was 89,288, with a
2U62— & Doc. 9% 60-1 8
84
REPORT OP THE GOVERNOR OF PORTO RICO.
total number of visits of 425,997. The expense of the work was
$48,216.31. The following tables show the number and ages of the
patients, the severity of the cases, and the results of their treatment:
POBTO BICO ANEMIA COMMISSION.
Results compared icith clinical type.
Olinlcal type.
Very Ught
Light
Medium
Intense
Very Intense —
UnclasBlfled
Total
Afiasco lost cards.
Cured.
Practi-
cally
eorad.
Under
treat-
ment.
Ceased
tore-
turn.
Died.
1,866
4,720
10.078
5,118
1,048
126
1.760
8,622
6,220
8,010
762
106
1,0S1
8,215
15,507
8,278
1.630
427
1.478
2,048
6,508
2,780
620
150
1
8
87
68
84
22,086
15,507
36,182
14,451
103
*
Total.
7.085
10.508
38.480
10.212
4.162
818
89.210
U
Grand total 80,283
Results compared with age.
Age In years.
TiesR
than 5
years.
Cured -
213
Practically cured
Under treatment...
Ceased to return. ...
Died
183
328
241
8
Total—.
073
Afiasco lost cards.
Grand total .
5 too.
2,010
1.428
3.284
1.201
17
7.040
10 to 14.
4.818
8.305
7,613
2.708
22
18.556
15 to 20.
8,011
5.010
13,758
5.667
61
38,416
80 to 40.
5,876
8.483
8,665
3,466
58
21,548
50 and
over.
2.006
1,000
2,384
1.166
27
6,684
Not re-
corded.
100
2
102
Total.
22.086
15,507
86.182
14,451
106
80,210
14
80,288
CHARITABLE INSTITUTIONS.
The insular government is now maintaining from insular funds an
orphan asylum for boys and one for girls, an insane asylum, a leper
colony, located in or near San Juan, and the blind asylum at Ponce.
Provision was also made at the last session of the legislature for the
establishment of a training school for nurses, which wUl shortly be
opened in San Juan.
The insane asylum has been enlarged this year so as to greatly in-
crease its capacity. Immediately upon the completion of the work of
enlargement the director of the asylum made a trip through the
islani to gather in those cases of lunacy which we?e eithef dan-
gerous or considered curable, and there will probably be added about
120 inmates to the institution. No municipality has proper accom-
modations for the insane, and the condition oif theL poor creVtures was
unspeakable. As a rule they were locked in cells of the municipal
jails, without proper care, attendance, or any attempt at treatment.
This enlargement will greatly increase the cost of maintenance of the
institution during the present year, but it is an absolute necessity.
The most noteworthy new work during the year was the final prepa-
ration and approval of the plans for the reform school building at
Mayaguez, and the letting of the contract for its construction. Prepa-
BEPOBT OP THE GOVEBNOR OF POBTO BICO. 85
rations are being made for the temporary installation of this institu-
tion during the construction of tne new building, in the former
municipal jail at Mayaguez.
PENAL INSTITUTIONS.
The jail system of the island consists of a penitentiary at San Juan,
and seven district jails located at San Juan, Ponce, Mayaguez, Agua-
dilla, Arecibo, Humacao, and Guayama. In addition to these there
are also municipal lockups in each* town. The jail in Arecibo is a
modem building lately completed. The jail in tonce is located in
the old military barracKS, now the property of the insular government,
and is well arranged. At Mayaguez the jail is also located in the old
military barracks, which is loaned to the insular government by the
Federal Government. These three buildings are properly constructed
and adequate for the purpose. San Juan has no separate district jail,
but its prisoners are confined in a wing of the penitentiary. The jails
at Aguadilla, Humacao, and Guaypma are old buildings, and can only
with the greatest difficulty be kept m sanitary condition. The govern-
ment will very shortly be obliged to construct proper jails in these
four districts.
At the last session of the legislature the sum of $150,000 was appro-
priated for the construction of a new penitentiary, and a site has been
selected on the north side of the highway in Puerta de Tierra. The
situation is admirable, as it is on hi^ ground, close to the sea, and at a
sufficient distance from the road to be unobtrusive.
An act was passed at the last session of the legislature which per-
mits the governor to grant conditional liberty unaer parole to prison-
ers who nave served at least one- fourth of their sentences and who
have observed good conduct while in jail. Pursuant to the provi-
sdons of this act, reflations were i&sued under which prisoners who
had served the requisite length of time and whose conduct had been
uniformly good in the penitentiary are permitted to go at large under
strict police surveillance. They must reside in a stated place, have
regular employment, and report monthly to the police and the super-
visor of prisons. As long as such paroled prisoners conduct them-
selves properly and are regularly occupied they are permitted to
remain at large, but upon any indication of returning to bad habits
or of abusing their liberty they are to be immediately returned to
the penitentiary to complete their sentences. At the time of writing
seven prisoners have been paroled, although many more will probably
soon be allowed this privilege, as Jt is desirable to thoroughly test the
working of the law. So far no prisoner has abused his liberty, and
it is hoped that the law may have the effect of not only encouraging
good conduct in the penitentiary but also of reforming some or the
less hardened criminals.
The prisoners in the jails have been utilized veiy extensively dur-
ing the past year on road work. They are sent out in gangs of from
10 to 20 under guards, and are used principally for breaking stone on
the highways and on general repair and construction work. During
the past year 67,613 days' work was obtained in this way from the
prisoners. Their work was not at all satisfactory, judged by the
standard of free labor, but it serves to occupy the prisoners and more
than pays for the exjpense of guarding them. There have been a
86 BEPOBT OF THE GOYEBK^OB OF POBTO BIOO.
number of escapes, but in every instance the prisoner has been recap-
tured and returned to the penitentiary, with the loss of all reductions
of his sentence for good conduct.
POLICE.
Attention is called to the report of the acting chief of the insular
police of Porto Rico, attached nereto.
The act amending the police Uw, passed at the session of 1905,
created 7 police districts. Each district is under the immediate com-
mand of a captain, who is responsible to the colonel and the major
stationed in San Juan.
On June 30, 1907, the numerical strength of the force was as fol-
lows: One colonel, chief; 1 major, assistant chief and inspector; 7
captains, 8 first lieutenants, 8 second lieutenants, 1 voucher clerk, 1
stenographer-telegrapher, 20 servants, 76 corporals, 695 privates.
During the past year the police have proved themselves^ a well-
disciplined and efficient body, and law and order have been' rigidly
preserved throughout the island.
ELECTIONS.
(>
A general election was held in the island on November 6, 1907. for
the election of a Commissioner to the United States, members oi the
house of delegates, and municipal officials.
Under the provisions of the new election law an entire new regis-
tration was had in the island. This registration was be^n in May,
1906, and continued every Saturday during the months of May,
June, July, and August. There were registered 187,193 names. The
former registration list comprised 225,262 names, and as the census
of Porto Kico gives the male population of voting age as approxi-
mately 200,000 the figures for 1906 indicate a more correct regis-
tration.
The election was actively contested in some of the districts of the
island, but in a few, where the result was a foregone conclusion, no
strong effort was made to get out the vote. The total vote cast was
157,868.
The registration and election passed off with absolutely no dis-
turbance of any kind, and the general feeling was that they had been
fairly and correctly conducted.
Candidates for Commissioner to Washington were nominated by
the Unionista, Republicano, and FSderacion Libre parties. A few
local independent parties nominated candidates for legislative and
municipal offices in some parts of the island.
The Unionista candidate for Commissioner to the United States
was elected, and all seven le^slative districts were carried by the same
party. Of the municipalities, 43 elected Unionista administrations
and 12 Republicanos, while in one town the municipal council was
elected by the Republicanos and the mayor by a fusion vote of the
Unionista and Republicanos Puros.
By the terms of the municipal law the municipal administrations
hold office for four y^ars. Therefore no municipal officials will be
elected until 1910. The election of 1908 will be merely for Conmiis-
BEPORT OF THE GOVERNOR OF PORTO RICO. 87
sioner to the United States, members of the house of delegates, judses
of the municipal courts, and the secretaries and marshals of the dis-
trict courts.
MUNICIPALITIES.
«
The general condition of the municipalities of the island is in the
main excellent
A detailed statement of municipal finances will be found in the
report of the treasurer of Porto Rico, attached hereto. It is sufficient
to state here that the floating indebtedness of the towns has been
entirely paid off or funded in long-time loans on easy payments, and
almost all the towns have shown good surpluses at tne end of the
year.
As a rule the administrations have worked harmoniously and effi-
ciently. There is a marked improvement in the appearance of the
streets and public buildings of most of the towns. An active interest
is being shown for the improvement of sanitary conditions, and a v^
number are constructing or planning to construct acqueducts, paved
streets, hospitals, and modern slaughterhouses.
One of the gravest questions with which the municipalities have to ^
deal is that of the water supply. Towns are generally located upon
some stream or brook from wnich the inhabitants take their drinking
water, and as these streams are almost invariably polluted, they are
a constant menace to the health of the community.
There has been much activity by the municipal school boards in
the construction of schoolhouses, and, almost every town now has a
large, well-kept, modem schoolhouse, and many more are under con-
struction or enlargement. At the last session of the legislature an
act was passed appropriating $80,000 for the construction of school-
houses by the school boards. This money is advanced to the boards,
to be repaid to the insular government on easy terms at a very low
rate of interest. For the better and more economical carrying out
of the terms of this act, the commissioner of education employed the
services of Mr. E. B. Homer, an architect experienced in school de-
signing, to prepare plans for the various classes of school buildings
to be constructed.
The municipalities have also availed themselves very largely of
the provision of law which permits the insular government to ad-
vance them money for public improvements^ to be repaid on easy in-
stallments at 3 per cent interest. In addition to their own budget-
ary appropriations for public works, over $116,000 was expended by
the municipalities from these insular loans.
The municipal law passed in 1906 appears to be working extremely
well. This law gives the municipalities complete autonomy in their ^/
local affairs, subject to the general laws of the island and certain lim-
itations on the appropriations in their budgets and the incurring of
indebtedness. Tne government of the towns is vested in the munici-
pal council, which lorms the legislative branch, with the mayor as
the general administrator. In most of the municipalities the mayors
and the councils work in harmony and show proper respect for each
other's authority, although in one or two instances disagreements
have led to annoying situations.
38 REPORT OP THE GOVERNOR OF PORTO RIOO.
The insular eovemment, as a matter of policy, is very careful to
refrain from advising or interfering in local affairs in any way, and
the best of feeling and harmony have prevailed between the insular
and local authorities.
COMBINATIONS AND RESTRAINT OP TRADE.
In many of our municipalities small combinations have been
formed to control the sale of meat and bread. As a rule the cattle
available for slaughter are owned by a few people, and not more than
ten to fifteen bakeries exist in any town. It has been the custom for
one baker to rent all the bakeries and close all but one or two, thus
giving himself a practical monopoly of this necessity of life, and the
price m many instances has been doubled.
At the last session of the legislature an act was passed looking
toward the breaking up of this artificial condition, and the district
attorneys of the island are following up all cases which come to their
notice. The municipal administrations have also been interested in
the matter, with very ffood results. In one instance a letter from the
mayor to the principal baker was sufficient to break up the combina-
tion and drop the price of bread from 8 to 4 cents per loaf.
The question of fresh meat is harder to control, as undoubtedly the
scarcity of cattle on the island has increased the price, but the impor-
tation of cattle from Florida is relieving the situation somewhat.
The health laws of the island are so rigid m regard to the inspection
and sale of fresh meat that an opportunity is given to dishonest
health officers to favor one butcher over another, but the municipal
administrations are thoroughly awake to the gravity of the situation,
and I hope to see the prices lower during the present year.
PORTO RICO PROVISIONAL REGIMENT.
Although, strictly speaking, I should not refer in this report to the
Porto Rico Provisional Regiment of Infantry, as it has no connec-
tion with the insular government, I can not refrain from urging that
every effort be made to maintain this organization in Porto Rico.
Organized in 1899 for a term of four years, the two battalions forming
the regiment "were recruited entirely from Porto Rico, and a large
number of the commissioned officers are also natives of the island.
In 1904 the regiment was continued for four years, but should no leg-
islation be adopted at the next session of Congress the regiment will
cease to exist and a very severe blow be given to the island.
Apart from the mere material advantage of the money paid to the
men, which helps to support their families, living in every part of the
island, the moral effect of the regiment is invaluable. I believe that
the Porto Ricans take more pride in their regiment than in any other
one institution. It is a source of pride to us that there are no soldiers
in our forts except our own people, and that the United States does
not need to keep American troops on the island to maintain law and
order.
The regiment is under exactly the same discipline as our regular
troops, and it has never failed to receive the commendation of the
authorities. I believe it would be the bitterest disappointment to our
people, and an actual calamity, if the regiment snould cease to be
maintained.
BEPORT OF THE GOVEBNOB OF POBTO RICO. 89
GENERAL CONDITIONS.
It is remarkable how rapidly the people of Porto Rico have
grasped the forms and meaning of the American system of govern-
ment, and have learned to recognize the separation which exists
between the legislative, judicial, and administrative branches of the
government.
The old habit of appealing to the governor for interference in judi-
cial affairs, or for a modification of existing laws, is dying out. The
higher courts of the island are universally respected, and there is a
steadily growing tendency to resort to the courts for protection rather
than to appeal to the administrative powers.
The legislative work of the past seven years has been excellent.
The important laws of the island are all in harmony with American
principles, and many are modeled upon some of the better codes of
our various States. Our people are law-abiding, and the criminal
records compare favorably with those of any community of the same
size.
There are, however, certain grave conditions in the island which
give great cause for anxiety. Our population at the last census was
over 963,000, and I have no doubt that at the present time it is over a
million, and yet there are actually carried upon the assessment rolls
of the government but 62,000 property owners, a great part of whom
are foreigners residing away from the island. It is true that prop-
erty under $100 in value is exempted from taxation, but the dis-
proportion between the property owners and the number of inhabit-
ants is alarmingly large. A great majority of our country, people
live as mere squatters or tenants at will upon the estates of the large
landowners. These men can not be expected to have the same inter-
est in public affairs or in the welfare of the island as they would
had they property at stake. Moreover, many of them in the interior
are living far from roads or other means of communication than
mountain trails or footpaths. They are too widely scattered to
receive the benefits of rural schools, and they live without benefit of
clergy or medical attendance. In fact, without exaggeration, I think
I may say that many of them are living in much the same condition
as the Indians whom Columbus found in Porto Rico.
On the other hand, in the urban centers, the congestion is extreme.
The land upon which most of the houses are built was originally
deeded to the municipality by som^ property owner for the purpose
of founding the town, and our poor people are living in little shacks
and huts on this municipal land.
In other words, a majority of our people have no interest whatso-
ever in the soil upon which they live, and some steps must be taken
toward giving them an interest in their homes. I believe that a
simple plan would be to distribute lands in small holdings in such
a way that the people could live in numerous scattered villages. It
would not be wise to induce them to move from the country, as the
towns are already congested, and it would strip the rural districts
of their labor supply; but I believe that a system of small villages
disseminated througn the island, convenient to the labor in the fields,
would permit of the establishment of more rural schools, the regular
40 BEPOBT OF THE GOVEBKOB OP POBTO BIOO.
visits of doctors, and tend to bring civilization into regions now vir-
tually a wilderness.
CmZENBHIP.
Governor Winthrop strongly urged in his last report that citizen-
ship in the United States be granted to our people, and I wish to con-
cur in this recommendation, and to repeat it
It may be true that many of our people are not altogether fitted
for citizenship, and perhaps some of the more isnorant would not
know or care whether they nad it or not, but the educated and intelli-
gent people of the island are, I believe, ri^tfully entitled to full
citizenship in the United States.
I am aware that strong opposition exists in Congress to the grant-
ing of citizenship to all the I^orto Bicans, but I believe that if it is
impbssible to have 'citizenship granted to the people of the island as
a whole, at least some provision should be made whereby a Porto
Eican may obtain citizenship in Porto Rico, as anywhere else under
the American flag. A foreigner who has had no interest in the United
States, or who may even have been hostile to our Government, may
become an American citizen here, while a Porto Rican who has always
been friendly to us, and has an enthusiastic love for our flag, is
denied the same privilege, except under the practically prohibitive
condition of residence in the United States.
We have now been seven years under the American Government ; we
have proven ourselves law-abiding, industrious, and progressive ; we
have adopted every suggestion made to us toward the Americaniza-
tion of the island, and we feel that it is but right that those of us who
have the qualifications demanded by the United States of her foreign-
bom citizens should be admitted to citizenship under our flag and in
our island.
I beg to attach herewith the reports of the heads of the different
executive departments.
I have the honor to be, sir, your obedient servant,
Regis H. Post, Oovemor.
To THE PbESIDENT,
Washington^ D. C.
Exhibit A.
BEPOBT OF THE SECSETABT OF POBTO BICO.
Office of the Secretary,
San Juan^ July 7, 1907.
SxB : I have the honor to make the following report of the op>era-
tions of the office of the secretary for the fiscaiyear ending June 30,
1907.
My incumbency of the office of secretary only dates from the date
of this report, and this report, therefore, has to do with operations
of the office as conducted under my predecessors. The office of secre-
tary became vacant on your qualifymg as goyemor of Porto Rico on
April 18, 1907. Since then, until my own qualification on July 1,
1907, the affairs of the office were conducted by the actinj^ secretary,
Hon. Martin E. Gill, since appointed judge of the district court of
Ponce.
No legislation was enacted at the last session of the legislature
affecting in any material way the organization or operations of the
oflSce oxthe secretary ; nor has any event occurred during the year of
sufficient importance to warrant special consideration. The present
report, therefore, is restricted to the mere presentation of the tabu-
lated and other data which it has been the practice in the past to
have incorporated in the report of the secretary. This data con-
sists of lists of foreign corporations, domestic corporations, and
associations registered m the office of the secretary during the year;
statements of petitions for pardons received in the office ana the
action taken thereon by the governor; fees collected in the office for
the registration of corporations, filing of documents, sale of law
books, and administration of oaths, and of the distribution made of
various official publications of the island. These statements are
appended to this report.
Following are three statements having for their purpose to make
a complete showing of the financial s^tus and operations of the
bureau of printing and supplies.
BUBEAt; OF PRINTINO AND SUPPLIES.
In recent reports of the bureau of printing and Bupplies it has been the prac-
tice to arrive at the valuation of the plant by the simple process of adding to
previous inventories eost values of machinery and fixtures purchased, no allow-
ance wliatever for depreciation having been made in any report since that for
the fiscal year 1002^, when 26 per cent was written off to cover three years*
service. The following exhibit shows the results of allowing a 15 per cent depre-
ciation for each year in which no depreciation has previously been struck off.
41
42 REPORT OP THE GOVERNOR OP PORTO RICO.
Valuation of plant.
Value of plant at end of fiscal year 1902-3 (depreciation having been
allowed as per governor's report for fiscal year 1902-3) W, 135. 58
Value of plant on July 1, 1903 (see above) 6,135. 58
Accessions to plant during fiscal year 1903-4 (see governor's report
for fiscal year 1903-4) 365.27
6,500.85
Less depreciation of 15 per cent 975. 13
Value of plant at end of fiscal year 1903-4 5, 525. 72
Value of plant on July 1, 1904 (see above) 5, 525. 72
Accessions to plant during fiscal year 1904<-5 (see governor's report
for fiscal year 1904-5) 1, 327. 48
6,853.20
Less depreciation of 15 per cent 1,027.98
Value of plant at end of fiscal year 1904-5 5, 825. 22
Value of plant on July 1, 1905 (see above) 5, 825. 22
Accessions to plant during fiscal year 1905-6 (see governor's report
for fiscal year 1905-6) 11, 951. 64
17, 776. 86
Less value of machinery condemned and sold during fiscal
year 1906-6 110. 00
17, 666. 86
liess depreciation of 15 per cent 2,650.03
Value of plant at end of fiscal year 1905-<5 15, 016. 83
Value of plant on July 1, 1906 (see above) 15, 016. 83
Cost of new machinery purchased from July 1, 1000, to June 30, 1907,
as follows :
Two 10 by 15 Chandler & Price presses $417. 48
One No. 1} Twentieth Century Monitor wire stitcher 235. 00
652. 48
Cost of type, miscellaneous printing shoj) fixtures, and office funiture
purchased from July 1, 1906, to June 30, 1907 273.48
15, 942. 79
Less value of old type, type cases, etc., sold during fiscal year 1906-7. » 76. 87
15, 865. 92
Less depreciation of 15 per cent 2,379.89
Value of plant at end of fiscal year 1906-7 13, 486. 03
Note. — ^An inventory of the plant made on June 30, 1907, showed the bureau
to own 1 Optlmus cylinder press No. 0, 1 same. No. 2, 1 Chandler & Price
Gordon press, 12 by 18, 2 same, 10 by 15, 1 same, 8 by 12, 1 34-inch Brown &
Carver paper cutter, 1 No. If Twentieth Century Monitor wire stitcher, 1
Monitor stand power perforator, 1 automatic striker ruling machine, 1 Sterling
punching machine, 2 boolcbinder's finishing presses, 1 bookbinder's Job backer,
1 cardboard cutter, 585 cases of metal tyiie, 1 cabinet of wood type, 150 pounds
brass rules, 2,000 pounds leads and slugs, 2 cases wood furniture, 1 case
metal furniture, 85 galleys, 41 composing sticks, 14 case stands, 8 case racks,
two galley racks, 3 imposing tables, 2 drying frames, and a good equipment
of closets, cabinets, tools, benches, and office furniture.
r
BEPORT OF THE GOVEBNOB OF POBTO BICO. 48
Resources and liabilities June 30, 1906, and June SO, 1907.
Resoarces June 30, 1906:
Value of plant i $15, Olft. 83
Value of resalable supplies on hand (see governor's report for
fiscal year 1905-6) 10, 923. 86
Amount due for work performed and supplies furnished 1, 809. 56
Gash on hand
27» 750. 25
Liabilities June 30, 1906 :
Amount owed for supplies bought
Balance 27, 750. 25
Resources June 30, 1907 :
Value of plant : 13, 486. 03
Valne of resalable supplies on hand, as follows :
Printing paper $3, 388. 49
Envelopes 1, 191. 88
Printing ink 535. 23
Bookbinding materials 447.54
Municipal forms 786. 28
Stationery and office supplies 3, 917. 26
10. 276. 68
Value of labor and material expended on Jobs unfinished and
uncharged on June 30, 1907 1, 407. 19
Amount due for supplies furnished and work performed 5, 234. 17
Cash on hand, as per books of auditor of Porto Kico 1, 734. 09
32 138 16
Liabilities June 30, 1907 :
Amount owed for supplies bought 2, 131. 10
— sr*
Balance 30, 007. 06
Receipts and expenditures from July /, 1906^ to June SO, 1907,
Receipts :
Carried over from previous fiscal year
I.«egi8lative appropriation —
Salaries, chief and clerk $2, 923. 60
Contingent expenses 2,500.00
For work performed and supplies furnished 28, 047. 80
For sale of old type and type cases 76. 87
For sale of scrap paper and packing boxes 53. 52
33, 601. 88
Elxpenditures :
For resalable supplies purchased 14, 304. 41
For accessions and improvements to plant 920.90
For salaries, chief and clerk 2. 923. 00
For wages of printers, bookbinders, messengers, etc 11, 558. 79
For general running expenses, as follows:
Power and light $510.05
.Freight and insurance on shipmentH from New
York 742. a3
Purchase of New York drafts 26. 84
Drayage 80. 32
Incidentals 733. 89
2, 094. 03
31, 867. 79
Cash on hand June 30, 1907, as per books of auditor of Porto
Rico . 1, 734. 09
Total 33, 601. 88
44 BEPORT OP THE OOVBBNOB OP POBTO BIOO.
The first of these statements consists of the valuation of the plant
as it existed at the end of each fiscal year, 1903-3 to 1906-7. No
description is required of the second and third statements, which
show, respectively, resources and liabilities June 30, 1906, and June
30, 1907, and receipts and expenditures July 1, 1906, to June 30, 1907,
as these statements are prepared in such a way as to show clearly
the condition of the bureau at the end of the fiscal years ending June
30, 1906 and 1907. From the foregoing statements it will be seen
that the net resources of the bureau on June 30, 1907, were $30,007.06,
as against $27,750.25 on June 30, 1906, a gain of $2,256.81. Against
this must be set the amount of $5,423.60, received during the year
from the general funds of the insular government bv appropriation.
The net results of the industrial operations proper of the, bureau dur-
ing the year was consequentljr a loss of $3,166.79. The practice is for
the bureau to charge the different services of the government for
work performed for or material supplied to them the actual cost of
the material and labor performed, plus ten per cent. The 10 per
cent is intended to cover freight and express charges, salaries of fore-
m)sin, messengers, and others, whose time can not well be apportioned,
and the general expenses of administration. The showing would
indicate mat the 10 per cent extra charge is not sufficient to cover
these various items. Every effort is made to conduct the bureau upon
an economical and business basis, and it is believed that, if the char-
acter of supplies furnished and work performed is considered, the
various services of the government are able to secure their supplies
and have the work required by them performed at more advantage-
ous tetj^s than if they had recourse to private concerns. Certainly
it is the case that the various departments, through the bureau, are
able to secure material of which they have need, and to obtain the
execution of work with far greater promptness and absence of fric-
tion than would be possible if they had to enter the open market and
make a special contract in each case.
Respectfully,
W. F. WiLLOUGHBY, Secretary.
Hon. Regis H. Post,
Governor of Porto Rico,
Government House^ San Juan, P. R.
BEPOBT OF THE QOVEBNOR OF POETO BICO.
45
List of domestic corporations registered in the office of the secretary of Porto
Rico from July i, 1906, to June SO, 1907.
Name.
BdMrt GrahAxn Oo ,'.
Porto Bfco Pfaeappte Oo
The Porto Rico Hotel Oo
Alta Vtata Pmlt Oo
The Mabflla Mining Oo
H. Kaplan Lumber Oo
The Manatl A Olalea Industrial Oo_.
Aredbo Orange and Pineapple Oo
TbeMayaguee Fruit OoltlTating Oo. of Porta BIco
Enterprise Fruit Oo..
The Salto Grande Oo
The Insular Dock Oo
Sabana 8eca Plantation
Miramar Apartment House Oo
ConcepclOn Mining Co i.
The Oolumbia Fruit Oo
Porto Bleo Ice Oo
Aredbo AutomoTll Oo.^
Palmarejo Pineapple Oannlng Oo -
G^ntral Eureka (incorporated)
Puerto Woo Sugar Oo
Cat&iio Building and Improyement Co
Plasuela Sugar Oq»
Principal place
of businesa.
Bayamon.
San Juan.
Do.
Do.
Do.
Do.
Do.
Do.
Mayaguez.
San Juan.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Areclbo.
Mayaguez.
Do.
San Juan.
Do.
Do.
List of foreign corporations registered in the office of the secretary of Porto
Rico from July 1, 1906, to June SO, 1907.
Name.
Agent.
Address.
J. G. White A Oo
Porto Rico TVvfk On ^ -
Clare F. Beames.'.
Jaime Sifre
San Juan.
Do.
Whitney Iron Works Oo
Thfi Union Bank of Half f a^
WaldemarHepn
John D. Leavitt
J. P. Mendel
Do.
Do.
O^nffAiiHAted Ofgi^ Oo..
Affuas Buenas.
Porto Bico Ezorees Oo. ...^....
Herbert E. ShafTer
San Juan.
£1 Baneo Industrial de Santiago
Rogello 8. Castro
Hannah Hegeman
Do.
The Woman's Home Missionary Society
of the Methodist Episcopal Ohnrch*
United States Colonial Prult Oo
.Santurce.
W. Q. McAdams
JiiHin Unibu>h . .
Manatl.
The Enoenada Estates ( Incorporated)
Ponce.
Bemal Estate
Do.
Ran Antnnio Qo . _ .
John A. Wilson
Harrison Johnson -
San Juan.
Johnson YVwAlnnm^nt Oo
Caguas.
Colonial Fruit Oo -
Edmund Stevens
Lewis J. Proctor
San Juan<
The Porto Bico General Telephone Oo
Do.
The Baroeloneta Fruit Oo
Tnml&r TJiia
Samuel P. Bates «
Edward Mayers
Do.
Do.
TroDlcal Fruit Growers' Association....—.
Benjamin Cook ... - .
Areclbo.
Santa Catallna Fruit Oo
John J. Edmunds
Frederick Pbilippi
Bayamon.
" Schnackenburg A Boettcher'*
May agues.
Bavamnn Plantation On
Wm. H. Hawkins
San .Til An r
The Boyal Bank of Canada _.
Joseph B. Bruce
Do.
46 REPOBT OP THE QOVEBNOB OP POBTO BICO.
List of aatociatkma regittered from Julv 1, 1906, to June SO, 1907.
Nunaandlooatlan.
Dataon
■piHM>ved.
TheP rtoric Buw
July M.I9M
8ocl«dsd de Begun)
May 4,l»»
S„J«„P.r,o.BJ.
J Lodge.No. BTi, oi thi"Bii«Totot ISd Ko-
Oct. 30.1906
S«pt.»,lt>»
Mot. 7, IMS
D«. 14.1906
Teb.'zslieo?
Apr. 2.1M7
Mu. 1,1007
Feb. lZ,ie07
Hay 23,1801
Apr. 10,19)7
Apr. S.1M7
Mar It.lWT
Statement of distribution of public aocuments, Julv 1, 1906, to June SO, 1907.
Laws of Porto Rico, 1007 (English and Spanish embodied in one volume). . 575
Governor's report Tor IflOB— 550
Beglster of Porto Rico for 1005 450
AIbo varioiiB copies of the following publications kept for distribution In the
office of the secretary of Porto Rico:
Laws nf Porto Rleo for the years 1902. 1903, 1904, and 1905, both In Eng-
lish and Spanish.
Governor's messages for the years 1900, 1002. 1903, 190J, 30(ffi, 1906, and
1907.
Reports of the aneemla commission.
Reports of the governor for 1001, 1002, 1903, 1004, and 1006.
Registers of Porto Rico for 1901.
CensiiH of Porto Rico, English and Spfinlsh.
Translations of old Spanish laws.
For r^Utratlon of corporations, filing and recording docum^its, and
certificates issued 13.296.90
Sale of law books... 226. 76
Oaths administered „ 13.00
Petitions for pardons, commutation of sentences, and paroles received 600
Pardons granted 83
Commutation of sentences granted 25
Paroles granted 9
Releases ordered 3
Fines remitted 2
Applications denied 518
According to a rule established, that no action be taken on applications
for pardon until six months have elapsed from the date of last decision,
the number of petitions received under this head were 100
Total-
. 690
Exhibit B.
BEPOBT OF THE ATTOBNEY-OEHESAL OF POBTO BICO.
Office of Attorney-General of Porto Rico,
San Juan^ September 2^^ 1907.
Sir: In accordance with the terms of the organic law of Porto
Rico, I have the honor to submit herewith my annual report on the
operations of the department of justice for the fiscal year 1906-7.
judiciary.
The judicial system established by the act of 1904 and its amend-
ments continue to work satisfactorily. The judges of the courts and
the members of the legal profession are readily adapting themselves
to the new conditions of things, and it may be confidently said that
the American laws of procedure will remain on this island perma-
nently. Few, if any, of the native judges or lawyers now aavocate
a r6tum to the Spanish adjective laws, though some changes have
been suggested in the present system.
In the application of the new laws of procedure, practice, and evi-
dence there is a tendency on the part of the Porto Rican members
of the legal profession to infuse, to some extent, into those laws the
spirit of the legislation and jurisprudence of Spain, though that
tendency is gradually disappearing. That men educated and trained
under the Spanish systejn of laws should be influenced by it in their
interpretation of the new legislation is most natural. No doubt that
is the result in every case where a change takes place in legislation,
and especially so when it is as radical as that made here. It is to be
expected that some principles of Spanish law will enter into and in-
fluence the new procedure; but tne basic principles of American
legislation on that subject have not been and will not be affected in
any way. They will remain unaltered ; the influence of the Spanish
system is affecting the new procedure in its form, but not sub-
stantially.
The district court of San Juan was reorganized at the legislative
session of 1906 and provided with two judges, each of whom presides
over one of the two sections of the court. Section 1 was vested with
civil jurisdiction only, which, with the exception of a few classes of
cases, was coextensive with that exercised by the district courts gen-
erally; and section 2 was given exclusive jurisdiction in crimmal
matters within the limits conferred on all the district courts and civil
jurisdiction in certain specified matters. It was soon discovered that
the distribution of business between the two sections was unequal.
Section 1, with its comprehensive jurisdiction in civil matters, was
overburdened with an ever-increasing docket, with which the judge
could not keep pace. On the other hand, section 2 did not have sum-
cient matters before it to keep the judge occupied, and its sphere of
usefulness could be increased. The matter was brought to the atten-
tion of the assembly at its last session, and an act was passed to relieve
the situation. The act vested in section 2 concurrent jurisdiction
47
48 BEPOBT OF THE GOVERNOR OF PORTO RICO.
with section 1 in civil matters, in addition to the exclusive criminal
jurisdiction already vested in it; and in order to prevent an undue
accumulation of business in either of the sections provision is made
in the act by which the two jud^ may meet and agree upon a trans-
fer of civil cases from time to time from one section to the other, and
thus an equitable division of the work between them is assured. The
new law has brought the desired relief to the overburdened section of
the court, and meets with the approval of the two judges, the legal
profession, and the general public.
The island of Vieques had felt the necessity of a resident municipal
court for some time. The municipality formerly belonged to the
judicial district of Humacao, and its citizens suffered much incon-
venience and delay in havia^ to await the coming of the municipal
judge of Humacao, who held sessions of the court in Vieques at
intervals of one or two months. Persons accused of offenses, when
unable to give bond, were often detained in the local municipal jail
to await the session of the court for a period of time not justified by
the grade of the offense committed, ana the cost of their maintenance
was a burden on the tax-paying element of the community.
Vieques is a populous island, and contains much wealth; the good
citizens of that locality were therefore entitled to a local court with
sufficient jurisdiction and dignity to maintain order and lend security
to persons and property. Tne claims of the people of Vieques were
recognized by the legislative assembly, which at its last session passed
an act establishing a municipal court for that island. Under the law
the judge and other officers of the court are appointed by the governor
with the approval of the executive council. The judicial officers in
all the other municipal districts are elected by popular vote. An ex-
ception was made of the Vieques court because it was believed that a
more efficient judiciary could be obtained for the idland by removing
the court officials from the field of active politics. Vieques in the past
had given evidence of disorders during election periods, and its
separation from the main island by a channel about fifteen miles in
width made it most necessary that the authorities upon whom the
obligation rests to maintain order should be free from the influence
of local politics.
The municipal court of Vieques was installed on the 1st of July
last. The governor and attorney-general were present at its
inauguration.
A municipal court was also created for the municipality of Adjun-
tas at the last session of the assembly. Ad juntas had been attached
to Ponce for judicial purposes. This arrangement was found incon-
venient for the people of Ad juntas, owing to the long intervals
occurring between the sessions of the court. The municipal court
of Ponce, by reason of the large amount of business coming before
it at the capital of the district, could go to Ad juntas only once everj
month or six weeks. Adjuntas has quite a large population and is
situated far up in the mountains. These considerations impelled
the assembly to establish a court there. The justice court at Adjun-
tas has been abolished, and the jurisdiction formerly exercised by it
is now vested in the new court.
Experience has shown that the present system of municipal courts
is unsatisfactory. It does not afford tiid peopk the speedy judicial
remedy to whioh they are entitled Many of the municipal judicial
BBPOBT OF THE QOVBBNOR OF POBTO BICO. 49
districts include within their respective limits more than one munici-
pality, in each of which the courts are re<juired to hold sessions. The
municipal court of Bayamon has a district containing seven municU
palities. It is needless to say that this court can hold sessions in the
outlying municipalities not oftener than once every two months. In
the meantime judicial business is delayed, and the moral effect result-
ing from the speedy enforcement of criminal laws is lost, and it often
happens that when the court does arrive at a municipality to hold
a session it finds the witnesses scattered and the evidence against
persons accused of offenses hard to obtain. Courts are organized
for the purpose of hearing and determining matters of complaint
between the commonwealth and those who infringe its laws and to
resolve issues between citizens who resort to them For the adjustment
of justiciable rights. But these are not the only purposes for which
courts are created. Their existence in a community is a guarantee
of good order and brings to the citizen the assurance that he is safe
in his person and property from unwarranted attack.
A tribunal of the dignity of the municipal court adds to the import-
ance of a municipality by promoting its business interests and enhanc-
ing its property values ; but under the present system no such advan-
tages are obtained. The sessions of the courts at long intervals, and
these only of a day or two duration, have many disadvantages and are
without practical benefits. Delay in the dispatch of litigation is
the rule, and the various localities are burdened with the maintenance
of persons charged with petty offenses held in jail awaiting trial.
The uncertainty regarding the time for holding sessions of the courts
and the imperfect means of communication in the mountain regions
often cause the nonappearance of witnesses and litigants upon the
day set for the hearing of cases, and the business pending before the
court must either be dismissed or continued. These difficulties could
be overcome in a very great measure if each municipality were given
a court with a fixed residence. I earnestly advocate the reorganiza-
tion of the municipal courts on a basis that will provide one court
for each municipality. The justice courts might well be abolished
and the jurisdiction now exercised by them conferred on the mu-
nicipal courta I would suggest the division of the municipal courts
into three classes — that is to say, classas 1, 2, and 3. Classes 1 and 2
should be presided over by lawyers, while laymen of intelligence
and a fair knowledge of law may be selected for the third class. The
expenses of the courts should be met in part out of the insular treas-
ury and in part out of the respective municipal treasuries. Fines,
fees, and forfeitures collected oy the municipal courts should be
covered into the respective municipal treasuries.
But my views regarding the reorganization of the municipal courts
require a radical departure from the present method of selecting
court officers. Their election by popular vote should be discontinued.
They should be appointed by the governor, with the approval of the
executive council, to hold their respective offices for a fixed term and
subject to removal by the governor for cause.
Judicial officers should be removed from the sphere of politics, that
they may be free from the influence of political leaders, and this is
especially necessary in Porto Rico, where politics are of such a char-
acter that the voters are guided more by the personality of the lead-
21162—8. Doc. 92, 60-1 4
50 BEPORT OP THE GOVERNOR OP PORTO RICO.
ers than by the principles involved in the contest. The judicial offi-
cers in 26 districts are now elected by popular vote. Should that
method of selecting them be extended to the 66 municipalities, the
evils resulting from the present system would be largely increased.
One can readily imagine the disturbance to the peace and good order
of the island were the court officials in all the municipalities to
engage in a struggle for victory in a political turmoil.
The reports from the district courts show an increase in civil busi-
ness for the fiscal year just ended over that of the preceding year,
while the number of criminal cases presented was less than that
reported in the latter year.
Sixty-six homicides of all grades were filed in the district courts
during the year 1905-6, while only 57 cases were reported for the
year ]ust terminated; but the effect of last year's record is neutral-
ized to some extent by the fact that 18 murder cases were recorded
during that period and only 10 such cases for the year preceding it.
The homicide cases filed by the district attorneys in the district
courts represent practically all of the offenses of that character com-
mitted on the island. But three cases of homicides have come to my
knowledge in which the perpetrators of the crime have not been dis-
covered. One of these was in the district of Arecibo and the other
two in the district of Humacao. That there is so small a number of
homicides in which the guilty parties have not been brought to jus-
tice is due to the zeal and efficiencv of the prosecuting officers and
members of the police force. The discovery of crime is not so diffi-
cult in communities where means of communication are easy and
rapid, but here on this island, with its mountain regions and tor-
rential streams and with few roads affording easy transit, the task of
discovering the perpetrators of crime is not an easy one.
Three men were executed for the crime of murder in the first
degree during the last fiscal year. Two of the executions took place
in the month of February and the other during the month of June.
They were the first executions under the penal laws established by
the American Government in Porto Rico and, as far as I have been
informed, the first legal executions by hanging that have been wit-
nessed on the island. Previously capital punishment under judicial
mandate was inflicted by garrote.
GOVERNMENT BUILDINGS.
The offices of the central government distributed throughout the
island are, in the main, located in rented buildings, and me public
moneys expended in the payment of rents is considerable. Insular
buildmgs for the accommodation of the courts and other offices could
be erected in many of the municipalities with a saving to the treasury.
In some localities the need of such buildinjgs is pressing for the ac-
commodation of the district and municiparcourts, the offices of the
registrar of property, the tax collector, insular telegraph, and quar-
ters for the police. Their construction would be oeneficial to the
government, not alone in relieving the treasury from the payment of
rents, but in bringing to the insular authorities all the advantages
incident to the absolute ownership in the properties.
The growing prosperity of the island has increased the demand for
houses for commercial purposes, and this department has encountered
BEPOBT OF THE GOVERNOR OF PORTO RICO. 51
much difficulty in obtaining quarters for the courts and registrars'
offices.
I am of the opinion that the erection of public buildings, in some
of the municipalities at least, is a matter well worth the consideration
of the legislative assembly, and I would respectfully suggest that it
be brought to the attention of that body at its next session.
CHURCH CASES.
The litigation between the Catholic Church in Porto Rico and the
people of Porto Rico, which has been pending in the supreme court
since 1904, and in which the church sought recovery of certain prop-
erties and moneys from the insular government, was finally aeter-
mined by the supreme court of Porto Rico in favor of the church.
The last of the cases was decided on December 15, 1906. A brief
historical review of the question and of the issues involved would not
be out of place here.
Immediately after the change of sovereignty, the Catholic Church
in Porto Rico presented certain claims to the authorities at Washing-
ton wherein it asserted ownership to some pieces of real estate situ-
ated in the city of San Juan, basmg its claim on the ground that the
property belonged to the Dominican and Franciscan friars, and had
been unlawfully taken from them by the Spanish authorities in Porto
Rico many years ago. The church also demanded the payment of
certain moneys claimed to belong to the church, resulting from the
collection of censos, which it said the government had unlawfully
appropriated to itself. An effort was made by the church to obtain
Congressional action in the matter, but without success.
By the act of July 1, 1902, the Congress of the United States ceded
to the people of Porto Rico all the public lands and buildings situ-
ated in the island not reserved by the President for Federal pur-
poses. By virtue of that act the properties situated in the city of
San Juan known as the San Francisco Barracks, the insane asylum,
and the ground upon which the city market is situated passed to the
people of Porto Rico. Soon after the passage of the act of Congress
above mentioned the Catholic Church applied to the insular govern-
ment for an adjustment of its claims. An effort was made at the leg-
islative session of 1904 to secure the appointment of a legislative
committee with power to hear and determine the differences between
the people of Porto Rico and the church. The legislature refused to
provide for the appointment of the committee; but an act was
passed at that same session by which jurisdiction was conferred on
the supreme court of Porto Rico to hear and determine all of the
points at issue between the church and the insular government, or
any municipality of the island.
jTot long after the act of the legislature conferring the special jur-
isdiction on the supreme court was approved the Catholic Church
instituted three suits in that court against the people of Porto Rico.
One of the suits was for the recovery of some $80,000 or more of
moneys alleged by the church to have been collected from censos by
the American militaiy government in Porto Rico, and rightfully
belonging to the church. This case was decided in favor of the
people of Porto Rico by the court in a majority opinion. No appeal
has been taken by the church, and it is my beliei that it is satisfied
with the decision.
52 BEPORT OF THE GOVERNOB OF POBTO BICO.
Another suit was for the recovery of the little chapel adjoining the
Boys' Charity School in Santurce. This case was predicated upon a
resolution of the diputacion provincial, which authorized the Catholic
bishop to use the chapel, but upon the express condition that the gov-
ernment reserved the right to enter upon and take possession of the
property at will. The resolution contained the declaration that the
diputacion provincial could not transfer the title nor the unqualified
possession of the property to the church, because the state was the only
authority competent to do so. This case was also decided in favor of
the people of I^orto Rico by the court in a majority opinion. An ap-
peal to the Supreme Court of the United States has been taken by the
church.
The other case, and the most important one, involved the San Fran-
cisco Barracks, now used as quarters for the insular police and for the
high school ; the building known as the Dominican Convent, now oc-
cupied by the supreme court and the district court of San Juan and by
the commissary department of the army, and the grounds upon which
are situated the city market, the insane asylum, and the Ballaja Bar-
racks.
The buildings known as the Dominican Convent and the Ballaja
Barracks were reserved by the President of the United States for Fea-
eral purposes by virtue of the act of July 1, 1902, under which the
public lands were ceded to Porto Rico, as 1 have already stated. The
msular government, therefore, had no claim to those' two pieces of
groperty, and disclaimer of ownership in them on its behalf was
led in the suit. The Government of the United States was not a
party to the suit. In view of that fact, and that the insular govern-
ment disclaimed any interest in them, the Dominican Convent build-
ing and the Ballaja Barracks were eliminated from the case by a
decree of the court, and the question as to the true ownership of those
properties was left undecided.
Tne case was decided by the supreme court of the island against
the people of Porto Rico and in favor of the Catholic Church by a
majority opinion. The decree divested the insular government of
the title and possession of the San Francisco Barracks and the
grounds upon which are situated the city market and the insane asy-
lum and vested the title to those properties in the Catholic Church;
and the court also gave judgment in favor of the church against the
people of Porto Rico for the sum of $20,000 or more of censos money.
Not only was the real estate in question adjudicated to the church,
but a rental of 5 per cent per annum for the use and occupancy or
the same from the 18th day of October, 1899, until the date or the
judgment is allowed to it on the market value of the property in-
volved in the decree.
An appeal has been taken on behalf of the people of Porto Rico
in this case to the Supreme Court of the United States, and an ap-
pearance has been duly entered and record filed in that court. Tne
orief for the appellant is now being prepared by special counsel for
the people. We believe that material errors were committed by the
supreme court of Porto Rico to the prejudice of the people of the
island on the trial of this case, and a reversal of the judgment is
hoped for.
When the act of 1904, conferring jurisdiction on the supreme court
in the church matters, was adopted, it became necessary to employ
BEPORT OF THE GOVERNOB OF PORTO RICO. 58
special counsel to assist this department in conducting the litigatiou.
The attorney-general and his two assistants, owing to the many other
duties devolving on them, were unable to give the question the atten-
tion its importance requires. In order to arrive at a correct under-
standing of the issues involved much historical research was neces-
sary, as well as a long and careful examination of old Spanish laws,
of royal orders and decrees, and the inspection of vohiminous records
in the department of the treasury and of the interior. The Hon.
Charles Hartzell, formerly secretary of Porto Rico and now a prac-
ticing attorney in San Juan, was employed by the governor of Porto
Eico to assist the attorney-general in the defense of the island's
interests in the controversy. The special counsel is now engaged in
preparing briefs on behalf of the people of Porto Rico, to be sub-
mitted to the Supreme Court of the United States.
The facts involved in the controversy between the church and the
government are mostly of a historical nature and are very interesting.
It appears that in the year 1838 the Franciscan friars were m
possession of what is now called the San Francisco Barracks, in San
Juan, and a community of Dominican friars were occupying what is
now known as the Santo Domingo Convent, in the same city. The
properties had been occupied for many years by the two religious
communities, who, by common repute, were the owners of them ; but
in the year 1838 they were forcibly dispossessed of them by the
Spanish authorities in Porto Rico, who claimed to act under the
" disamortization " laws. An inventory was taken by the civil au-
thorities of all the properties seized oy them, including the San
Francisco Barracks and the Santo Domingo Convent.
It is claimed by the church that the two religious communities
owned the real estate in question, and that the Dominican friars also
owned the lands upon which are situated the city market, insane
asylum, and Ballaja Barracks under grants from Ponce de Leon, the
first governor of Porto Rico. No written evidence of these grants was
submitted in the case, and so far as we have been able to ascertain
none ever existed. But the church bases its title upon the fact that
from time immemorial the properties were recognized by the public
as belonging to the two religious communities and that they are
mentioned in the inventories made at the time of the dispossession
of the friars. These facts, the church asserts, are sufficient to warrant
the presumption of the existence of grants from the government to
the religious communities. On behalf of the people of Porto Rico it
is denied that the title was in the friars at the time of their dispos-
session.
It is contended on behalf of the people of Porto Rico that the dis-
possession of the friars was an act of the duly constituted authorities,
who acted under the sanction of law; that it took place under the
laws of disamortization, which directed the seizure of the properties
of the religious orders. This claim of the insular government is
denied by tne church, which also denies that the laws of disamorti-
zation were applicable to Porto Rico or that they had been extended
to it.
The properties in (question have been in the continuous, undisturbed
possession of the civil authorities since the year 1838. There is no
evidence in the records that the religious orders or the church ever
made any demand on the Spanish authorities in the Peninsula or in
54 REPORT OF THE GOVERNOR OF PORTO BICO.
Porto Rico for the property. Nothing seems to have been done until
after the changje of soverei^ty, when the church presented its claims
to the authorities at Washington.
In the year 1851 an agreement was entered into between His Holi-
ness the Pope and the Crown of Spain in respect to the properties of
which the church and its religious orders had been dispossessed under
the laws of disamortization. This agreement is known as the " con-
cordat of 1851," and was supplemented by another in the year 1859.
By the terms of these two concordats it is provided that the proper-
ties that were taken by the Spanish authorities from the religious
communities under the disamortization laws and not alienated by
the government should revert back to the religious communities;
but inasmuch as it was not expedient to I'eturn the possession of the
properties to the communities, it was agreed that they should remain
with the government, and in lieu of their return the communities
were to receive intransmissible bonds of the public debt of Spain^
bearing interest at 3 per cent, the capital and interest of the bonds to
be distributed among the religious communities in proportion to
their needs and circumstances. It is claimed by the church that the
concordats extended to the Spanish possessions in America as well as
to the Peninsula, and in support of this contention the royal decree
of 1852, issued by Queen Isabella II of Spain to the authorities in
Cuba, is referred to. That decree declared that the concordats were
applicable to Cuba, and it was thereby ordered that the properties of
which the religious orders had been dispossessed be sold and the pro-
ceeds thereof applied to the use and benefit of the religious orders in
Cuba.
The insular government denies that the concordats applied to Porto
Rico, or were ever extended to the island, and claims that the very
royal decree issued by Queen Isabella II to the Cuban authorities
demonstrates their inapplicability to the Spanish possessions in
America ; for in that decree the Queen declared that the provision of
the concordats relating to intransmissible bonds of the public debt of
Spain, which were tooe delivered to the religious communities, was
inapplicable to Cuba by reason of the fact that bonds of the public
debt of Spain could not be issued in exchange for properties m the
Spanish possessions in America under the terms of the law as it theiv
existed. And it was asserted by the insular government that if a pro-
vision of so much importance was not applicable it could not be said
that any part of the concordats were made extensive to those posses-
sions. Tne insular government also supports its contention that the
concordats were not applicable to Porto Kico on the ground that since
the year 1838 the civil authorities have been in uninterrupted posses-
sion of the properties in question, and that no evidence of a protest
of any kind on the part of the church to the Spanish authorities was
shown at the trial.
The people of Porto Rico also claim the property under the statute
of limitation of thirty years. The plea or the statute of limitation
is denied by the church on the ground that the latter could not have
instituted any suit against the Spanish authorities to recover the
properties, because by the terms oi the concordats the religious com-
munities could insist on the bonds being issued to them and nothing
else.
REPORT OP THE GOVERNOR OF PORTO RICO. 55
I have given but a brief statement of the facts and issues involved
in the controversy. No argument is made here in favor of the gov-
ernment's theory of the case, and, in my judgment, none would be
proper. What nas been said is simply with the purpose of present-
ing the controversy from the view point of the two contending parties.
There are some technical questions of jurisdiction and procedure in-
volved in the case, but I have not referred to them, ana have limited
myself to the merits of the controversy.
ADJUSTMENT OF THE BOUNDARIES OF THE NAVAL RESERVATION.
The President of the United States, acting under the authority
vested in him by a<it of Congress of July 1, 1902, reserved a tract of
land fronting on the San Antonio Channel in the harbor of San
Juan, and extending north beyond the San Juan-Ponce road, and east
from the American railroad station, to include 80 acres of public
land. A disagreement arose between the Navy Department and the
insular government in regard to the boundaries or the tract so re-
served by the President. It was claimed by the local authorities that
the reservation only embraced a tract of 80 acres, including within
the limits of the 80 acres private as well as public lands. The naval
authorities, on the other hand, insisted that the intention of the
President was to reserve 80 acres of public land, and that the lines of
the tract must extend eastward from the railroad station so as to
include that much public land.
The question remained in abeyance until the governor of Porto
Rico suggested to the Navy Department the advisability of referring
the issues to a joint commission consisting of a representative of the
Navy Department and one to be appointed by the insular govern-
ment. The Secretary of the Navy assigned Capt. Samuel C. Lemly,
U. S. Navy, retired, to act for the Navy Department, and the attor-
ney-general of Porto Rico was selected by the governor to represent
the local authorities.
The commissioners held several conferences in San Juan, and
finally arrived at a conclusion which seemed to them to do justice to
both sides. In accordance with their instructions, a joint report was
made by the commission to the Secretary of the Navy and the gover-
nor of I^orto Rico of their findings and "recommendations. The joint
report was approved by both of these authorities.
On the recommendation of the Secretary of the Navy the Congress
of the United States passed an act by which the President was autnor-
ized to cede to the people of Porto Rico such portions of the naval
reservation at San Juan as were not needed for the purposes of the
Navv, upon the condition precedent that the insular government
would cede to the United States three certain tracts of land described
in the act of Congress. The legislative assembly of Porto Rico-, on
the governor's recommendation, passed an act directing him to con-
vey lo the United States the three tracts of land specified in the act
of Congress. They were the same which the joint commission recom-
mended for cession by the insular authorities to the National Govern-
ment. The formal transfer of the parcels of land is now being pre-
pare, and only a few details are lacking to complete the transaction.
The adjustment of the boundaries of the naval station of San
Juan is a matter of the utmost importance to the city, and, I may
56 EEPOBT OF THE GOVEBNOR OF PORTO RICO.
sa^. to the entire island. By the settlement the insular government
will acquire the title and possession of the San Juan-Ponoe highway
through Puerta de Tierra, as well as the title and possession to nearly
all of the water front along the San Antonio channel. The San
Juan-Ponce road is the only highway leading to the main island
from the islet on which the city of San Juan is situated, and it is most
essential that the title and jurisdiction of this thoroughfare be vested
in the local government. The acquisition of the water front along
the San Antonio channel will not only afford the port of San Juan
greater facilities for the accommodation of its rapidly increasing
commerce, but will also allow the insular government to recover
from the sea approximately about 100 acres of land by reclaiming
the manglares along the channel. The settlement will also bring
to the insular government that valuable tract of land lying between
the American railroad station and the military corral adjoining the
Naval Hospital, thus affording space for the city's growth, this being
the only direction in which it could expand, owing to the fact that
it is surrounded by water on all sides, except on the east. It is upon
part of this tract that the capitol of Porto Rico is to be built.
In return for the concessions to be made by the National Govern-
ment the insular authorities will convey to the United States three
tracts of land, which consist, first, of a parcel of land of 11 acres,
including within its limits the powder magazine in Puerta de Tierra ;
second, tlie small triangular tract of seven-tenths of an acre l^ing to
the rear of the Naval Hospital in Puerta de Tierra ; and third, the
penitentiary, or presidio. In respect to the third parcel to be ceded
to the United States, I would say that the act of Congress requires
the insular government to cede all of that tract of land known as
the Puntilla, and the public buildings thereon. However, the Pun-
tilla tract, with the exception of the presidio, had already been re-
served by the President in a former proclamation, so that the effect of
the cession now about to be made by the insular government will be
only to cede the penitentiary, or presidio.
Public lands are not matters that pertain to the department of
justice, but as the settlement of the disputed boundary question was
referred to the attorney-general under a special commission, I
deemed it proper to refer to it here as part of the operations of this
office during the last fiscal year.
HARBOR LAWS.
During the latter part of the fiscal year 1905-6 an attempt was
made by one of the transportation companies to monopolize the har-
bor facilities at San Juan. The authorities met with considerable
difficulty in their efforts to prevent the control of the limited wharf-
age "con veniencies in that port. Owing to the absence of adequate
legislation on the subject, the local authorities could not effectively
police the harbor area and the water front. The executive council
had established rules and regulations for the policing of the harbor
areas, docks and shores, but the legality of those rules and regula-
tions was very seriously doubted. They were adopted by the execu-
tive council under an act of the legislative assembly of Porto Rico
by which authority was granted to the council to promulgate harbor
rules and regulations ; but it was contended, and with much reason,
BEPOBT OP THE QOVEBNOR OF PORTO RICO. 57
that the act in question attempted to delegate le^slative power to
the executive council, and was therefore invalid. The executive
council therefore requested the governor to call a special session of
the legislature for the purpose of adopting such legislative measures
as would afford ample protection to the business community of San
Juan against the aggressions of the transportation companies. Re-
sponding to the resolution of the executive council, the governor con-
vened the legislature in extraordinary session on the 5th of July,
1906, and by special message called its attention to the conditions ex-
isting in the port of San Juan, and recommended the adoption of
suitable le^lation to meet the emergency. An act was promptly
passed entitled : " An act for the regulation and government of the
docks and harbors of Porto Rico." It establishes a system of police
laws for the government of the harbors, and especially in respect
to the use of docks, shore front, and anchorage, and for the regu-
lation of pilotage. Adequate punishments are prescribed for' in-
fractions of the law, and the commissioner of the interior, with the
approval of the executive, council, is thereby authorized to promul-
gate rules and regulations to carry out the purposes of the act. The
law has had a most beneficial effect, and the shipping facilities are
now more effectively under the control of the local authorities than
formerly, so that the obstructions to commerce heretofore existing
have disappeared in a great measure.
CONTRACTS IN RESTRAINT OF TRADE AND MONOPOLIES.
The practice has prevailed in the island among dealers in the
necessities of life to combine for the purpose oi controlling the
prices of those commodities to the detriment of the people, and espe-
cially so to that of the peasantry of the island. A most obnoxious
feature of the practice was that which existed in some of the munici-
palities in regard to the sale of meat, which was, in most cases,
monopolized by one man, or set of men. Meat "was sold at one price
during the week days, and at a much higher price on Sundays, not-
withstanding the sales of meat on the latter days were usually about
three times greater than on the former days, Sunday being the day
usually selected by the peasant class on which to come to town to
make their weekly purchases of supplies. It was to compel the
country people to pay a higher price for their meat than that paid
by the town people during the week that this pernicious practice
was adopted, and I regret to say that the men engaged in it received
encouragement from the* municipal authorities in many instances.
Thus, the laboring people in the country who, of all others, are less
able to afford an increase in the price oi the necessaries of life, were
forced to pay several cents more for their meat than the rest of the
community paid during week days. The legislative assembly at the
last session passed an act prohibiting contracts in restraint of trade
and monopolies. The act was promptly approved by the governor,
and is now the law of the land, and the district attorneys have been
instructed by this office to enforce its provisions vigorously. It is
to be hoped that the new act will prevent such unlawful combina-
tions in the future. This department will use every effort to bring
to justice those who, in defiance of the new law, attempt any such
58 REPORT OF THE OOVERNOR OP PORTO RICO.
practices. Several prosecutions are now pending in the district
courts, and we hope to obtain the conviction oi all the accused
parties.
LAND LAWS.
In my report to the governor at the end of the fiscal year 1905-6
I recommended a reform in our land laws. The legislature met since
then and adjourned without taking any action in the matter. The
necessity for a change in the land laws has greatly increased, for
the reason that the commerce of Porto Rico is growing rapidly. The
record for the past year shows that the island s commerce was more
than double that of the best commercial year of the Spanish regime.
The prosperity now being enjoyed by these people is beyond anything
seen m the history of the island. Land transactions have increased
to a very great extent, and I sincerely believe the increase would have
been much greater had it not been for the many difficulties that pur-
chasers of real estate encounter in obtaining title deeds and in having
them put on record. The system of land Taws now prevailing is, in
my opinion, cumbersome and expensive and causes unreasonable
delays in the adjustment of land transactions. The basis of the
wealth of Porto Kico is in its agricultural interests, and of necessity
its lands constitute the most important element of its commercial
activities. Real estate should be made easily available for all mer-
cantile purposes, and that object can be attained only bv providing
a simple, eftective, and speedy system for the transfer of land titles.
Many complaints have been received at this office of delays of from
one to six months occurring in the recording of deeds. An investiga-
tion of these complaints has brought forth the uniform replies from
the registrars that the delays are due to the excessive amount of busi-
ness now coming to their offices. In my opinion the registrars are
not to blame for the delays ; the fault lies in the system. The regis-
trars are required to pass on the sufficiency of every conveyance to
real estate that is brcrught before them to be recorded, and to do so
they must test it in the light of all laws affecting the transfer of real
estate, whether the transrer be by device, descent, or contract. They
do this ordinarily without any aid from the interested parties ; they
hear no lawyers on either side, and must rely for the determination
of the question submitted to them not only on their sound legal judg-
ment, but on their memories as well. It is asking too much of any
man to expect him to arrive at a correct decision in all cases under
such circumstances. Mistakes must necessarily result from such a
system. It is well known among the legal' profession that a strong
judiciary can only exist in a community where the judges receive the
constant aid of an intelligent and painstaking bar, yet under our land
system the registrars rely on their own resources in passing on ques-
tions of such importance as those affecting the title and possession of
real estate. We ought not to expect so much from these men. And
the serious part of it all is that the class of property affected by their
rulings is that which, above all others, should have every safeguard
thrown around it. Holders of real estate should not be subjected to
a system that brings uncertainty in regard to their property rights.
It IS the duty of the government to make land titles as perfect as pos-
sible and to give to the people a simple system of land laws.
REPOBT OF THE GOVERNOB OF PORTO RICO. 59
There are other serious defects in our land system. The procedure
for the adjudication of titles to real estate is most unsatisfactory.
Two kinds of titles are recomized under the present system ; one is
called possessory title and tfie other dominion title. A possessory
title is adjudicated to any person who comes before a court of com-
?^tent jurisdiction and s^ows that he is a squatter upon the land,
ossessory title is, in fact, no title at all; it simply amounts to a
record notice that a person is in possession claiming a right to the
land.
The best title which can be obtained under the laws of Porto Rico
is that called dominion, which is nothing more than a squatter title
matured by a certain number of years of actual occupancy of the
land with the payment of taxes. Anyone occupying land under
these conditions may apply to a court oi competent jurisdiction and
obtain a decree adjudicating dominion title in the laiid to him ; but
the decree vesting the title is not final and conclusive. The title held
under it may be^ attacked collaterally. The decree does not vest title
against the government, because the latter is not a party to the pro-
ceedings, llius, a citizen who acquires a dominion title in our courts,
the best title which our present laws can afford him, must remain in
the uncertainty that comes from the knowledge that his title may be
attacked at any time. This should not be, for the effect is most de-
moralizing on the business interests of the community, which looks
to the agricultural values of the island for its chief collateral in com-
mercial transactions.
A change in the land laws is most urgent, and the legislature should
not delay action in the matter. The landed interests should be
speedily relieved of the embarrassments which surround every ef-
fort to make real estate an available commercial asset. A decree
vesting title of dominion should be made absolute a^inst the entire
world, including the government. By that means flie security now
so necessary to property rights could oe obtained, and anvone secur-
ing a dominion title under our laws would then rest in tne security
that his right to the property had the same protection as that ac-
corded to owners of real estate in all civilized communities. That
can not be said of our present system.
In concluding this report, I wish to acknowledge the valuable
services rendered to this department and to the public by the dis-
trict attorneys. They have been earnest, fearless, and efficient at all
times in the prosecution of crime and in maintaining order and good
government in their respective districts. The spirit of cooperation
with each other and with this office which prevails among them adds
greatly to the effectiveness of their good w^ork. As cliief of the
department I am afforded the oleasure of recognizing the loyal sup-
port given by them to this omce, especially in matters relating to
administrative investigations of complaints against officials.
Very respectfully,
Frank Fenille,
A ttorney-General.
The Governor of Porto Kico,
San Juan^ P. R.
Exhibit C.
BEFOBT OF THE TBEASVBEB OF POBTO BICO.
Office of the Treasuber of Porto Rico,
San Juan^ Jvtly i, 1907.
Sir: I have the honor to make the following report of the opera-
tions of the treasury department for the fiscal year ending June 30,
1907. With the submission of this report I sever my connection with
the insular government as treasurer in order to assume that of secre-
tary, to which I have been appointed by the President. As this will
be my last annual report as treasurer, and as my incumbency of that
oflSce has covered so large a part of the period of the present oivil
government, having lasted from December 2, 1901, to June 30, 1907,
I have deemed myself justified in departing somewhat from previous
practice by making this report cover not only the operations of the
past year, but generally the more important events that have marked
the administration of the finances during the period that I have held
the office of treasurer. It is true that in my previous annual reports
many of the changes made during the years covered have been de-
scribed, but in no one place can there be found an account of all of
the changes effected in such a form that a clear idea can be obtained,
either of the extent to which the ori^nal revenue law, enacted Jan-
uary 31, 1901, has undergone mcdification, the character of the
machinery that has been created for its administration, or what has
been the course of insular and municipal finances since the organiza-
tion of civil government. It is believed, therefore, that such an
account will be of value and is appropriate in this place.
Apart from the reasons just stated, there are other facts which
would seem to make it pertinent to attempt at this time a general
historical survey of the financial experiences of the island since the
establishment of its present government. During the year just closed
the treasury department has been able to bring to a conclusion ex-
tensive plans that it has had under wav for a number of years for
the careful revision of the tax laws of the island, the reorganization
of the system for the administration of such laws, and the compila-
tion of statistical data showing in detail the financial operations of
the insular government since its organization, the value of property
as assessed for purposes of taxation for a series of years according
to the character of the property assessed, the extent to which the
general property tax has been collected, etc. The past year, more-
over, may be said to mark the consummation of the great task that
confronted the new civil government upon its establishment of re-
habilitating the finances of the municipalities. In 1901, of the 66
municipalities of the island all but 2 were heavily burdened with
floating indebtedness, the total of such indebtedness being over half
a million of dollars, and being in the case of many of the municipali-
ties so heavy that for all practical purposes they were in a condition
60
REPORT OP THE QOVEBKOB OF PORTO RICO. 61
of insolvency. Through action of the legislature and the treasury de-
partment not only has all of this indebtedness been practically ex-
tinguished — all but 2 of the 66 municipalities having on June 30,
1907, cash balances in their treasuries more than sufficient to pay their
outstanding floating obligations — ^but the whole financial system of
the municipalities has been thoroughly reorganized, so that these
bodies now enjoy a much larger income than ever before, collect that
income with less trouble and friction, devote their expenditures to
direct works of public utility to an extent never before known, and
are now, with few exceptions, actively engaged in adding to their per-
manent equipment of public works through the construction of aque-
ducts, city halls, hospitals, markets, and the like. No other countiy,
it is believed, can show an equal progress in respect to the adminis-
tration of local affairs to that accomplished by Porto Eico during
this brief period of five or six years.
The j)ast year also has been notable for the use for the first time
by the insular government of its power to sell bonds. During the
year an issue of bonds to the amount of $1,000,000, for the purpose
of obtaining money with which to make public improvements, was
sold at a high premium and the credit of the insular government thus
firmly established in the money markets of the United States. Finally,
the year iust closed has been one of unexampled prosperity, not
only for the people of the island but for the insular and municipal
treasuries. In the case of both governments, receipts from practically
every source have exceeded those of any prior year. So great has been
the increased income of the insular treasury that receipts have far
exceeded expenditures, with the result that a cash balance of over
$1,000,000, in addition to the sum of $200,000 due it from municipali-
ties and school boards on account of short-time loans made to them,
has been accumulated in the treasury and is now available for expend- '
iture. The insular government is thus in a position vigorouslv to
push works of public improvement — ^such as the development of the
school system of the island, the construction of roads, public buildings,
and the like — to an extent that it has never been able to do in the past.
From whatever standpoint, therefore, the financial condition oi the
island is viewed, whetner from that of the overflowing treasuries of
the insular and municipal governments, the productiveness of the
sources from which income is obtained, the ease with which collections
are made, the freedom from friction experienced in the administra-
tion of the revenue svstem, or the extent to which expenditures are
being devoted to works of direct public utility, the outlook is one of
satisfaction, and the task of reviewing the successive steps by which
this fortunate condition of affairs has been reached is consequently a
correspondingly pleasant one.
For purposes of review the financial history of Porto Rico under
American administration falls naturally into three periods: (1) The
administration of the finances of the island under the Spanish laws
in force when the island was taken over by the United States; (2) the
devising and adopting of a new revenue system, that should be more
in conformity with American principles and practice, in substitution
of these old laws; and (3) the perfecting of this system, in the light
of actual experience, and the elaboration and putting into operation
of the machinery necessary for its successful administration. (Jener-
ally speaking, these three periods may be said to correspond to those
62 BEPORT OF THE GOVERNOB OF PORTO RICO.
of the administration of the financial affairs of the island by the
United States military authorities, lasting from the formal assump-
tion of control, October 18, 1898, to the organization of civil govern-
ment. May 1, 1900; the period of the occupancy of the office oi treas-
urer of the insular government by my predecessor. Dr. J. H. Hol-
lander, from May 1, 1900, to December 2, 1901 ; and that of my own
incumbency of this office, lasting from the latter date to June 30, 1907.
Each of these three periods had its own special problems. Those
of the first consisted of the necessity confronting the authorities of
familiarizing themselves with the system that they found in force,
and of administering it under the changed conditions of sovereignty ;
those of the second of the very important task of studying this sys-
tem with a view to determining its good and bad features, and, in
case the latter should predominate, oi the further task of devising a
new system to take its place ; and those of the third, as already par-
tially indicated, of changing or amending such new system in respect
to those features which experience demonstrated dia not give good
results in practice, or which it was believed did not correspond to the
most approved principles of taxation; of the working out of the
problems of administration that necessarily arose in the introduction
of a new system of taxation ; and, most important of all, of the reor-
ganization of the whole financial system of the municipalities in
order that those bodies might be rescued from the condition of in-
solvency and inefficiency in which they found themselves, and be
started upon a new life of usefulness. Naturally the present report
will concern itself chiefly with the third period. In order, however,
that it may be possible to obtain in one place a general idea of the
financial experience of Porto Rico since American occupation, at least
a brief statement should be given of the action taken in the two prior
periods. Fortunately, in giving this account it is not necessary to
enter into any great detail, since the reports of the military authori-
ties and the annual report submitted by Doctor Hollander, contained
in the first annual report of the governor of the island, 1901, give a
very full and clear account of the financial operations of the island
during these years. Particularly is the report of Doctor Hollander a
very thorough, able, and exhaustive document. Nothing more than a
summary of the information these presented is therefore required.
When the United States military authorities assumed control of
the administration of civil affairs they found in force a system of
taxes and public dues unlike an^ that had existed in the United
States. Briefly, this system consisted of: (1) A tariff of customs
dues; (2) a so-called industry and commerce tax in the nature of a
license tax upon all industrial, commercial, and professional occu-
pations, graded according to the class of business transacted and the
importance of the municipal district in which it was conducted; (3)
a territorial tax, having the character of an income tax, as it was
assessed as a percentage of the net income derived from, agricultural
and urban real property; (4) a consumo, or octroi, tax on articles of
consumption as they entered any municipal district, being thus in
effect an internal-customs tax, and (5) stamp taxes imposed upon
inheritances, transfers of property, notarial documents, instruments
of indebtedness, and, in tact, almost every class of documents of
importance. In addition to these taxes, properly speaking, the
island or province of Porto Rico, as it was called, derived a consid-
BEPOBT OF THE GOVERNOR OF PORTO RICO. 63
arable income from a govermnent lottery, fees for the issue of cedulas,
or personal identification papers, and certain other miscellaneous
sources, such as royalties, surcharges, harbor dues, the operation of
the postal and teleCTaph services, etc. The industrial and com-
merce and territorial taxes were for both provincial and municipal
purposes, while the consumo tax- constituted the chief source of
income of the municipalities. The latter also derived considerable
income from such public works as waterworks, slaughterhouses, mar-
kets, fees, fines, etc.
Though this system was not satisfactory to the military authori-
ties, they were forced to retain it in great part until something better
could be devised. The more important modifications made by them
consisted in the abolition of the government lottery, the system of
issuing cedulas, and the consumo and stamp taxes. The latter tax
was abolished because, as Doctor Hollander expressed it in his first
annual report as treasurer, the military authorities were probably
deceived by supposing that the term " derechos reales," by which the
tax was known, was a kind of royal dues inconsistent with American
political principles. An abortive attempt was also made at one time
to collect a capitation tax for school purposes, and some success was
achieved in the collection of an excise tax upon liquors, matches, play-
ing cards, and oleomargarine. Certain modifications were also made
in the system, and particularly in the method of administration of
the industry and commerce tax.
The ^stem as a whole, however, was, as has been stated, thoroughly
unsatisfactory, both as regards its fundamental principles and its
financial results, and it was soon realized that real improvement could
only come by devising and putting into effect an entirely new system.
Upon the request of the military authorities of the island the Secre-
tary of War accordingly designated Dr. J. H. Hollander, then as-
sistant professor of economics at the Johns Hopkins University, as a
special commissioner to proceed to Porto Rico and revise the laws
relating to taxation in the island. While Doctor Hollander was on
the island, and before he had completed this task, civil government
was created, to take effect May 1, 1900. Fortunately for the island,
however. Doctor Hollander was selected by the President as the first
treasurer under the new government, and was thus able to carry to
completion the work he had undertaken. The results of his labors
were embodied in a bill which he put through the insular legislature
at its first session, in 1901. This act, known as " An act to provide
revenue for the people of Porto Rico, and for other purposes," ap-
proved January 31, 1901, made a clean sweep of all existing laws
relative to taxation and established an entirely new system to take its
place. The provisions of this act have been described in detail by
Doctor Hollander in his annual report as treasurer, already referred
to. Its more essential features, however, should be stated, in order
that the modifications that it has subsequently undergone may be
more easily appreciated.
Briefly, this new revenue system provided for five distinct classes
of taxes: (1) A general tax upon the value of real and personal
property in the island; (2) a system of excise taxes, including ex-
cise taxes proper upon liquors, tobacco, matches, and certain other
articles, license taxes upon merchants dealing in these commodities,
and stamp taxes upon certain documents, the more important of
64 BBPORT OF THE QOVEBNOB OF PORTO BICO.
which were instruments attested by notaries or recorded by registrars
of property; (3) an inheritance tax; (4) a tax upon surety and in-
surance companies, and (5) an annual license tax upon foreign cor-
porations doing business in the island.
Of these five taxes the last three do not require any detailed con-
sideration, since they are not only relatively unimportant, in so far
as the amount of income derived from them is concerned, but they
have undergone but slight modification since their original estab-
lishment. The inheritance tax is mainly, though not exclusively, a
tax on collateral inheritances and is moderately progressive, varying
in accordance with the relationship of the heirs to Uie deceased and
the value of the inheritance. The first $200 of every devise and of
property passing to the wife, child, adopted child, or grandchild of
the deceased is exempt; the husband and lineal descendants not
specifically exempt pay 1 per cent and the other heirs 3 per cent on
inheritances from $200 to not exceeding $5,000; IJ per cent and 4^
per cent, respectively, on from $5,000 to not exceeding $20,000; 2
per cent and 6 per cent, respectively, on from $20,000 to not exceed-
ing $50,000, and 3 per cent and 9 per cent, respectively, on all over
the latter amount. The tax upon surety and insurance companies
consists, first, of a tax of 3 per cent on the gross amount of all pre-
miums or dues collected in Porto Rico by such companies, and,
second, a special stamp tax, paid by the affixture of internal-revenue
stamps, of one half of 1 cent on eacn dollar of premiums collected on
bonds or obligations in the nature of indemnity for loss, damage or
liability, or conditioned for the performance of the duties of any
office or position; of 8 cents on each $100 of the amount in-
sured by each policy of life insurance; and of half a cent on each
dollar of the amount of premium charged for each policy of insur-
ance against loss by sea, fire, lightning, or otherwise. The license
tax upon foreign corporations is a specific annual tax of $25
upon each corporation for the right to do business in the island.
As has been stated, these three taxes are relatively of little impor-
tance as sources of income and have imdergone slight or no modinca-
tion since their establishment. It is not so, however, in respect to the
other two taxes. As was expected, these two taxes — the general prop-
erty tax and the system of excise taxes — ^together with the net customs
receipts of the island, which, according to the organic act, are covered
into the insular instead of the Federal treasury, have constituted the
main sources of income of the island. The portions of the revenue
law that relate to these two classes of taxes, moreover, have undergone
^ery important changes since their original enactment. These modifi-
cations relate both to the fundamental features of the law and to the
machinery provided for their administration. The changes in respect
to the latter feature are, in fact, so radical as to carry with them a
complete reorganization of the systems first devised for the assess-
ment and collection of such taxes. These changes have been effected
from time to time by acts amending the original act of January 31,
1901, the final step oeing taken by an act approved March 14, 1907.
The passage of this act and the steps subseauently taken for its
administration thus brings to date the third of tne periods into which
the financial history of l*orto Rico under American administration
has, for the purposes of this report, been divided. It is to the changes
made in respect to these two classes of taxes, therefore, that attention
will be chiefly directed.
REPOBT OF THE GOVEBNOR OP PORTO RICO. 65
In giving an account of these changes, it can not be too emphatically
stated that the fact that it has been found desirable to modify in a
number of material respects the revenue law as it was first enacted
and radically to reform the reorganization of the treasury department
and machinery for the administration of such laws should not be
taken as detracting in any way from the value of the work performed
in first devisingj and putting into force the law in its original form.
Es2>ecially is this true in regard to the administrative features of the
law. These features in their very nature are ones that can only be
satisfactorily handled in the light of actual experience. Doctor Hol-
lander had an exceedingly difficult task to perform. Upon him, in
his two capacities as special commissioner and first treasurer of the
island, fell the task or determining definitely what should be the
sources of income of the new government. This was a great responsi-
bility, and that he met it wisely needs no further evidence than the
fact that but slight departure has been made from the decision then
arrived at by him, nor is there at the present time other than a general
accord that the government now obtains its income from such sources
as not only give to it the resources adequate to its needs, but distribute
(he burdens of taxation upon the people of the island in an equitable
manner. The people of tne United States will always have the satis-
faction of knowing that in respect to this most important matter no
mistake was made. The securing of the consent of^the legislature to
the radical changes comprehended by the new system was also an
undertaking of great difficulty, and the full burden of its accomplish-
ment fell upon the shoulders of the author of the bill. That he carried
it through substantially in the form drafted by him is an evidence of
the extent to which he had mastered the difficulties of the situation
and the force with which he was able to present the arguments in
favor of his proposal.
The general property tax as provided for in the act of January 31,
1901, was in all essential respects similar to the general property tax
as found in most of the States of the Union. All property, real and
personal, not specifically exempt by law, was to be assessed to the
owner or person having possession of it at its fair market value with-
out looking to a forced sale. Mortgages upon real estate were assessed
as an interest in the property to the mortgagee and the mortgagor
was allowed a corresponding deduction from the assessed value of
the property, except in those cases where an express agreement in
writing existed between the mortgagor and mortgagee that the former
should pay all the taxes. In the assessment of personal property the
law required all credits to be listed and permitted the taxpayer to
offset against such credits all outstanding valid indebtedness. In case
the indebtedness exceeded the credits, however, the taxpayer was not
allowed to offset the surplus of debits against the value of "other prop-
erty listed.
The machinery provided for the assessment of this tax was as fol-
lows : As regards the assessment of property the act provided for the
appointment by the governor, with the consent of the executive coun-
cil, of a supervisor of assessments to have direct charge under the
treasurer of the assessment of property. The supervisor was author-
ized to diAdde the island into as many assessment divisions as might
be found desirable, and to appoint, with the approval of the treasurer,
2110^—8. Doc. 92, 60-1^ 5
66 REPORT OP THE GOVERNOR OF PORTO RICO.
a division a^ssessor for each division. In the same way he was author-
ized to divide each division into assessment districts and to appoint a
district assessor for each. It was the duty of these distrixjt assessors
to furnish each taxpayer of the island with a blank form upon which
the latter was to make a sworn return of all property owned by him
liable to taxation. Upon receipt of these sworn returns and such
other information as the assessors might obtain, the latter were to fix
the value of the property. Against the decision of the assessor the
taxpayer had the right to appeal, first, to a district board of review,
consisting of certain designated assessors, and from the decision of
such board to prosecute a second appeal to the executive council of
Porto Kico, which, for that purpose, was to sit as a superior board of
review and equalization. Both the district boards and the executive
council, upon their own initiative, had the right to make such changes
in assessments with a view to harmonizing values or the correction
of errors, as they deemed proper. In pursuance of these provisions
a service for the assessment or property was created, consisting of a
supervisor and 7 clerks in the central office, 27 division assessors and
25 clerks to assist them, and 200 district assessors — a total of 260 per-
sons. These provisions of law had reference specially to the first
assessment. The only provision regarding subsequent assessments, or
the revision of the assessments then made, was contained in a general
authorization to the treasurer to institute an annual revision and cor-
rection of the assessment roll, following, as far as possible, the pro-
visions for the revision and correction of assessments as provided in
the act.
In respect to the collection of the taxes, the act authorized the di-
vision OT the island into not to exceed nine collection districts, with a
collector, to be appointed by the treasurer, in charge of each. Pro-
vision was further made for the appointment in the same way of not
to exceed 27 deputy collectors, who should be apportioned among the
districts according to the needs of the service and who should per-
form their duties subject to the general supervision of the collector
within whose district thcv were located. All the work of the
preparation of the tax rolls and tax receipts themselves was to bo
performed in the office of the treasurer at San Juan and, as com-
pleted, were to be sent out to the proper collector or deputy collector.
The system for the enforcement of the payment of delinquent taxes
was similar in most respects to that which prevails in the United
States. Taxes were due and payable in two installments— July 1
and January 1 of each fiscal year — and if not paid within sixty days
they became delinquent and a penaltv charge, in the form of inter-
est at the rate of 1 per cent per month, began to run. Within thirty
days after taxes became delinquent it was the duty of each collector
and deputy collector to advertise a list of all delinquent taxpayers in
his district, showing the amount of taxes due, accompanied by a no-
tice stating that if the taxes were not paid within twenty days from
its date the property of the delinquent taxpaver was liable to attach-
ment and sale. In proceeding to such attachment and sale recourse
had to be had, first, to the personal property, and, only if that was
insufficient to pay all taxes due, with costs, to the real property of
the delinauent taxpayer. In no case, however, could attachment pro-
ceedings De inaugurated except upon written authorization of the
BEPORT OF THE GOVEBNOB OF POBTO BICO. 67
treasurer. If there were no bidders at the sale or if a sufficient sum
was not bid to cover the taxes and costs due, it was the duty of the
collector or deputy collector to bid in the property in the name of
the people of JPorto Rico. The real estate sold, whether to third
parties or to the people of Porto Rico, could be redeemed by the for-
mer owner at any time within ninety days after the date of the sale
upon the payment of all taxes, penalties, and costs.
The rate of the tax for ihsular purposes was fixed at one-half
of 1 per cent of the assessed value of the property, and authoriza-
tion was given to the mimicipalities to levy a further tax for their
needs of not to exceed another one-half of 1 per cent. In doing so
they were empowered to authorize the treasurer of the island to
collect the tax so levied in connection with the insular tax. This
option has always been exercised, though in some cases only after
considerable pressure had been brought to bear upon them to do so.
Only the barest outline of the system thus created has been given.
It is sufficient, however, to show the essential character of the general
property tax established and to permit of the pointing out of the
xeatures in respect to which it has been modified. These features,
representing the chants that have taken place in the original law
in the six years since its adoption, may be recapitulated as follows:
1. The progressive assignment of a greater proportion of the
general property tax to the municipalities, with a view to this tax
becoming ultimately one exclusively for municipal purposes;
2. The abolition of the system of taxing mortgages separately
as an interest in real estate and the adoption of the principle of tax-
ing such property to the owner or occupier at its full value, whether
mortgaged or not;
3. The abolition of the system of taxing credits and of allowing
deductions to be made from the total of such credits on account of
debits ;
4. Tlie repeal of the provision that taxes upon personal property
shall constitute a lien upon the real and personal property of the
owner as soon as they become due ;
5. The abolition of the system of self-assessment through sworn
returns required from taxpayers, and the adoption of the system
whereby the values of property are fixed directly by the assessors;
6. The abolition of the system of district boards of review and of
the executive council, acting as a final board of revision, and the
creation in its place of a single permanent board of review and
equalization to hear all appeals against the action of assessors;
7. The reorganization of the system for the assessment and the
revision of the assessment of property, by providing that that work
shall be done by a small permanent corps of assessors continuously
at work instead of by a large temporary force employed for part
of a year ;
8. The granting to this permanent corps of assessors of all the
powers possessed by collectors of taxes to enforce pavment of delin-
quent taxes by proper attachment proceedings and sale;
9. The abolition of the distinction between collectors and deputy
collectors and the reorganization of the service so that, with one
or two exceptions, each municipality has its own collector of taxes,
who reports directly to the treasurer;
68 REPORT OP THE GOVERNOR OF PORTO RICJO.
10. The modification of the provisions of the law relative to the
rights of taxpayers to redeem real property that had been sold for
delinquent taxes; and
11. The creation, by express provision of law, of a bureau to have
entire charge of the administration of the general property tax from
the first assessment of property to the final enforcement of the pay-
ment of delinquent taxes, and the refunding of taxes improperly
collected, instead of having this work scattered among a number of
bureaus.
In addition to the specific changes that have been enumerated above,
numerous other modifications had to be introduced in order to meet
difficulties which developed in the actual administration of the law.
Thus more precise and careful provision had to be made for the as-
sessment of property which had escaped taxation or which had been
so assessed that the assessment had to be canceled, for the procedure
to be followed in the transfer of title where real property had been
sold for delinquent taxes, and for the determination of the manner
in which claims for the refund of taxes improperly collected should
be adjudicated and liquidated.
Some explanation should be given of the reasons dictating the intro-
duction of these various modifications in the law as first passed.
The first change enumerated — that of the progressive assignment
of an increasing proportion of the ^neral property tax to the munici-
palities — was made m order to brmff about the definite delimitation
of the fields of taxation of the insular and municipal governments.
It is now pretty well agreed upon by students of taxation and politics
that one of the features most to be striven for in the organization of a
general scheme of taxation for any commonwealth is the assignment,
as far as possible, of independent sources of income to each of the
different classes of political bodies there existing. This principle did
not find expression in the general revenue law as it was first enacted.
The two most important sources of income there provided for, the
general property tax and the system of excise taxes, were made sources
of income for both the insular and the municipal governments. As
regards the first, the rate of the tax for insular purposes was fixed at
one-half of 1 per cent of the assessed value of the property, while the
municipalities were empowered to impose the same rate — an authoriza-
tion which was almost invariably exercised. In operation, therefore,
the general property tax became a rate of 1 per cent, half going to
the msular government and half to the municipalities. As regards
the second tax, the original act provided that until July 1, 1901, 50
Eer cent, and thereafter 15 per cent, of the proceeds of such tax should
e paid to the municipalities, the quota of the municipality being
apportioned among these bodies according to their population.
This union of th^ tax systems of the central and local governments
is, as has been stated, to be avoided if possible. Particularly is this
true in a country where the policy' is that of attempting to develop a
vigorous municipal life. In the case of Porto Kico, the logical as-
signment of taxes to the different political bodies is evidently that
of making the system of excise taxes one exclusively for insular pur-
poses, and that of the general property tax one, as lar as possible, ex-
clusively for mimicipal purposes. This, consequently, is the policy
that has been consistently followed in amending the original act. By
an act approved March 1, 1902, it was provided that during the fiscal
BEPOET OP THE GOVERNOR OF PORTO RICO. 69
year ending June 30, 1904, only 7^ per cent of the proceeds of the
system of excise taxes should be apportioned among the municipali-
ties, and that thereafter such payments should be entirely discon-
tinued, excise taxes thus becoming exclusively a source of income for
the insular government. As regards the property tax, conditions of
the insular treasury did not permit of the immediate assignment of
the whole tax to the municipal governments. As soon as conditions
did justify such action, however, steps, in this direction were taken.
Thus it was first provided that, beginning with the fiscal year end-
ing June 30, 1905, the municipalities should receive eighty one-
hundredths of the total tax le\'y of 1 per cent and the insular govern-
ment twenty one-hundredths ; and, later, that beginning with the
fiscal year ending June 30, 1906, the apportionment of the proceeds
of this tax should be eighty-five one-hundredths to the municipali-
ties and fifteen one-hundredths to the insular government. During
the past year insular receipts have increased so rapidly and the con-
dition of the insular treasury is now so satisfactory that the time has
undoubtedly arrived when it will be possible to surrender to the mu-
nicipalities the remaining fifteen one-hundredths of 1 per cent now
enjoyed by the insular government. When this is accomplished, as
it probably will be at the next session of the legislature, the task of
assigning to the insular government and to the municipal govern-
ments their own independent sources of income will have been com-
pleted. This, of course, applies only to the sources of the ordinary
income of these bodies. There will still be in existence the special
tax of one-tenth of 1 per cent levied for the purpose of obtaining
money with which to pay the interest on the insular loan and the re-
payment of the principal of such loan as the successive series mature.
The existence oi such a special tax, however, does not violate in any
undesirable way the general principle that each class of political
bodies should have its own independent sources of income.
Turning now to a consideration of the second and third changes,
we have to do with modifications that aflFect what may be termed the
fundamental principles of the law itself. These two changes consist
of the abolition of the system of taxing mortgages separately as an
interest in real estate an<i of taxing credits and allowing deductions
for debits. Theoretically it mav be desirable to tax the mortgagor
and mortgagee separately upon tlieir respective interests in real estate
in order that eacn may bear his due proportion of the total tax. In
practice, however, experience has been almost universal that it is fu-
tile to attempt to tax mortgages separately in such a waj that the
mortgagee can not shift the tax upon the mortgagor by making the lat-
ter pay a correspondingly higher rate of interest. Even were this not
the case, however, there remain difficulties of a practical character in
the way of an attempt to tax mortgages as an interest in real estate
that are of sufficient weight to render such an effort undesirable. Cer-
tainly this is true in the case of Porto Rico. Here the system by
which mortgages are executed and recorded is so cumbersome and
there is such a lar^ amount of real estate that does not figure on the
records of the registrars of property tliat there is lacking the neces-
sary information or means by which properly to administer the sys-
tem. In Porto Rico, moreover, it is often the custom to have mort-
gages so drawn that the money borrowed is repaid on the amortization
plan in annual instalments. The result of this condition of affairs is
70 EEPOBT OF THE GOVEENOB OF POBTO EICO.
that it is practically impossible for the assessment service to determine
what is tne true condition of a property as regards the extent to which
it is mortgaged and the amounts outstanding and due on such mort-
gages at the time of the assessment. The effort to do this in the first
assessment of proj^erty had under the original act resulted in great
confusion and difficulty. It was impossible for the large corps of as-
sessors, hastily brought together, to act intelligently in respect to the
various questions arising, and the result was that the assessment rolls
as finally prepared contained errors, duplications, and omissions
which gave rise to a flood of claims requiring months of arduous work
to straighten out.
All of the objections that can be urged against the taxation of
mortgages as an interest in real estate, under the conditions prevail-
ing in Porto Rico, apply with still greater force in respect to the tax-
ation of credits and the allowing of deductions for debits. If this
feature of the law was to be carried out with any pretense to accuracy
and justice, it meant that what was equivalent to a bookkeeping
statement had to be prepared, showing the assets and liabilities of
each indiv^idual taxpayer. Nothing short of an expert examination
of the books and verification of the statements of all the taxpayers
would enable the department to secure proper returns. Such an un-
dertaking, it is needless to say, was out of the Question. Even those
taxpayers who desired to comply with their rull legal obligations
were in doubt as to what returns they should make. All merchants
carry on their books a large number of credits consisting of bad debts
or ones upon which they expect to realize only in part. Evidently
it would be an injustice to nuike them return all these credits and pay
taxes upon them. The question of joint debts, obligations of estates,
and scores of other points added to the complexity of the situation.
In operation this provision of the law^ was thus a direct encourage-
ment to fraudulent returns and worked an injustice to honest tax-
payers.
There was still another objection to these two features that alone
was of sufficient importance to warrant their elimination from the
tax law. The work of assessing of property, real and personal, in an
island like Porto Rico, where no adequate system of maps or other
data exists, is at best an undertaking of magnitude and complexity.
After all, the really important thing to be attained is a discovery of
all real and tangible pei*sonal property and its proper valuation.
Anything that tends to distract the attention of the assessors from
this work means that it will be less efficiently done. There can be no
doubt that the existence of these two provisions in the original law
was very largely responsible for the unsatisfactory results ox the first
assessment. Not only was the field work of the assessors rendered
so complicated that the latter w^ere unable to devote the time neces-
sary for the actual inspection of properties in order to secure their
proper valuation, but the central office at San Juan was almost over-
whelmed with the work arising from the necessity of straightening
out errors committed by the assessors, of eliminating duplicate assess-
ments, and of harmonizing inconsistencies. It was thus impossible
for that office to concentrate its attention upon the more important
work of examining critically the work of the assessors in respect to
the valuation of the properties listed. In a word, the whole system
not only worked inequitably, but presented difficulties that were un-
REPORT OP THE GOVERNOR OF PORTO RICO. 71
surmountable in the actual work of administration. The relief felt
by the abolition of these two features of the tax law was immediate.
The fourth change noted was in the nature of a correction of what
must have been an inadvertence in the framing of the law as origi-
nally passed. This law provided that " taxes upon personal property
shall be a lien upon the real and personal property of the owner as
soon as they become due." A moment's reflection will show that this .
attempt to make taxes upon personal property as soon as they become
due a lien upon both the real and personal property of the owner is
futile as regards the making of such taxes a lien upon personal prop-
erty and undesirable as regards making them a hen upon real
property. Personal property is constantly changing hands, and it
is an impossibility to follow such property as it passes into the pos-
session of new owners. In respect to real property, if the provision
that personal taxes as soon as they become due constitute a lien against
such property were strictly construed, no man could safely purchase
a piece of propHerty without first satisfying himself that all previous
owners had paid their personal taxes. In operation, therefore, this
provision of the law tended to cloud and make uncertain titles to
property in the island. The law was accordingly amended so as to
make it perfectly clear that each piece of real property should be
separately assessed and taxed, and that the tax so imposed should be
a lien against that property only; and the clause attempting to make
the tax on personalty a lien against such property or against the real
estate of the owner was repealed. The provision, however, was re-
tained that after an attachment for delinquent taxes was actually
taken out, such attachment should constitute a lien against all of the
property of the delinquent in the same manner as an execution duly
levied.
The fifth change — ^that of the abolition of self-assessment through
sworn returns — was introduced in order that the general property
tax law of the island might correspond in this respect to the most ad-
vanced opinion relative to the manner in which property should be
assessed. It is now generally recognized by those who are called upon
to administer tax systems that but little reliance can be placed upon
the returns made by taxpayers themselves regarding the values of
their properties, and that the effort to obtain such information under
oath IS a direct encouragement to dishonesty and perjury. The ex-
perience of Porto Kico furnished no exception to this general state-
ment. It was found that not only was the effort to secure accjirate
information from taxpayers through the requirement of sworn re-
turns productive of little results of value, but that it gave rise to a
great deal of unnecessary friction and seriously lessened the value of
the work of the assessors themselves. Taxpayers showed a great deal
of irritation that after they had been called upon to submit sworn
statements the treasury department should then take the position that
these sworn statements were untrue. On the other hand, the assessors,
instead of exercising their independent judgment regarding the values
of properties, were too often improperl)^ influenced by the taxpayers'
returns which came before them for revision. There was a tendency
either to accept them when they should not, or to apply the same rule
to all ; that is, to assume that the values fixed by all such returns were
too low and to raise all values accordingly. The result was that in
those cases where an honest return had b>een made values were im-
72 REPOET OF THE GOVERNOB OF PORTO RICO.
properly augmented. With these sworn returns before them, more-
over, the assessors too often yielded to the temptation to revise them
without actually inspecting the properties involved. This could not
occur where the obligation rests upon the assessors of themselves
valuing the property in the first instance. It is unnecessary, how-
ever, to comment further upon this point. The system of self-
assessment through sworn returns is thoroughly discredited in the
United States, and as applied in Porto Rico gave the same bad re-
sults that have been experienced under it wherever it has been tried.
This system was accordingly done away with, and instead the law
now provides that all properties shall be directly listed and valued
by the assessors. The result of such assessments are then, as else-
where described, made known to the taxpayers by delivering to them
copies of the assessment schedules as filled in, and if the Tatter are
not satisfied with the return of the assessors an appeal can be made
by them to the board of review and equalization. In practice this
change to direct assessment has not only resulted in securing a better
and more equitable valuation of properties, but has added greatly
to the efficiency with which the machinery of assessments can be run.
The reorganization of the system by which appeals on the part of
taxpayers against the work of a^isessors are heard and adjudicated
has likewise resulted, not only in a great simplification oi the ma-
chinery through which the assessment of property is obtained, but
has given to the taxpayers a far greater degree of certainty that
their complaints will be carefully examined on their merits than they
had enjoyed under the old system. The old system, it will be re-
membered, required the creation of temporary boards of review in
different parts of the island, from whose decision a further appeal
could be made to the executive council. The results obtained under
this svstem were unsatisfactory because, on the one hand, it was
difficult to insure that the different boards of review would adopt the
same standards of valuation, and because the executive council, with
its changing membership and other duties, could not give adequate
attention to this work. At best the machinery was complicated, im-
posed great expense and delay upon the taxpayers, and entailed a
great deal of correspondence and other work upon the treasury de-
partment. This system was accordingly entirely abolished and m its
place provision was made for a single reviewing authority known as
the " permanent board of review and equilization." This board con-
sists of five members : The treasurer or Porto Rico, who is ex officio
chairman, the secretary of Porto Rico, the commissioner of the in-
terior of Porto Rico and two other persons, natives of the island,
appointed by the governor of Porto Rico with the advice and con-
sent of the executive council. The Porto Rican members are en-
titled to remuneration for their services in a sum not exceeding $10
per day for attendance upon the board. Before this body come all
appeals, and the board itself has authority, on its own initiative, to
list and assess property that has escaped assessment by the assessors,
to increase or decrease assessments, and to decide disputes arising out
of the assessment of property.
Under the procedure established in the treasury department each
appeal comes before the board as a prepared case, the papers in the
case consisting of the detailed data sheet describing and valuing the
property assessed as returned by the assessor, accompanied by such
REPORT OF THE GOVERNOR OF PORTO RICO. 73
remarks as the assessor desires to make explaining why he has arrived
at the values fixed by him, a oopv of the notification to the taxpayer
of the action of the assessor, and the formal appeal of the taxpayer
to the board, in which he sets forth in writing the reasons why he
considers the values placed upon his property mequitable. Taxpay-
ers also have the right to appear bexore the board in person or by
attorney. The board thus has before it all the information that it is
possible to present relative to each case and it can readily determine
whether the values fixed correspond to the scale of values generally
applied to other properties of a like character. In the great majority
or the more important cases the Porto Rican members of the board
have a more or less direct personal knowledge of the properties in-
volved. In practice this system has shown that the taxpayers are
given the fullest possible opportunity to be heard in their own behalf,
and, in fact, each case can be and is carefully examined by the board
on its own individual merits. At the same time the procedure is
direct and economical, the expense entailed by the sittings of the
board being insignificant, and all appeals being heard in two or three
weeks.
Far and away the most radical and important change that has been
made in the general property tax law as ori^nally enacted consists,
however, of the complete revision of the provisions of the law relative
to the procedure or manner in which property shall be assessed and
the organization of the force of assessors lor the performance of this
work. This change has resulted in giving to Porto Rico a system for
the assessment of property which, so far as the writer is informed,
differs fundamentally from that of any existing in the United States.
For this reason and "because the new system has given such excellent
results in practice, it is believed that the motives dictating the change
and the character of the new system created should be described with
some particularity.
The system for the assessment of property as established by the
original law foUowed as closely as circumstances would permit the
system generally prevailing in those States of the Union that have a
general property tax ; that is, it provided for the ^neral assessment
of all property at one time and the subsequent revision of such assess-
ment either annually or at stated intervals of years. Whatever may
be the results obtained elsewhere, experience soon demonstrated that
in Porto Rico it was impossible, under this system, to obtain anything
like a satisfactory valuation of property tor the purposes of tax-
ation. The tax rolls of the island now contain the names of over
60,000 taxpayers, while the number of distinct properties consider-
ably exceeds that number. Owing to the absence of good roads in
many parts of the island, many of these properties are difficult of
access, while to make the problem still more complicated there is a
complete absence of maps, lists of real property, or other data ordi-
narily constituting the basis of any attempt to list and rate parcels of
real estate. As has been elsewhere shown, it was necessary to organize
a force of something over 250 assessors to make the first assessment,
and nearly as large a force would be required in order to put through
a general revision of assessment if such revision were attempted
under the same system. Now, it is not only impossible to secure
the services of so large a number of persons competent to perform
the duties of assessors, but even if this could be done such a force
74 BBPOBT OF THE OOVEBNOB OF PORTO BIGO.
could hot within the short space of a few months make that per-
sonal inspection of the properties of the island that is absolutely
essential if their values are to be properly determined. At best, more-
over, the system is one entailing an enormous amount of administra-
tive work and is productive of sreat expense.
Were there any doubt about this system working badly it was dis-
pelled by the poor results obtained in the effort to make a general re-
vision of assessments in 1902. After the failure of this attempt it
became evident that the only way in which a satisfactory assessment
of property could be obtained and maintained was by providing that
this work of valuing properties, instead of being hastily done in a
short time by a large force of imt rained officials temporarily engaged,
should be performed methodically and carefully by a small corps of
specially trained officials permanently employed and continuously
engaged upon this work. To permit of the adoption of this method
of procedure the law was accordingly changed so as to do away with
the obligation of revising the assessment of all properties at the same
time, and to provide that the work of assessing properties not already
assessed and of revising existing assessments should be performed by
members of the force of internal I'evenue agents permanently detailed
by the treasurer as assessors for that purpose. The law did not fix
the number of agents that should be so detailed, as it was deemed ad-
visable to grant to the treasurer some discretion in the matter in
order that he might increase or decrease the number according to tlie
exigencies of the service. The law thus provides that as soon after
April 1 of each year as is possible the assessors shall proceed to assess
all those properties (1) which have not been previously assessed;
(2) which have been assessed, but the revision of the assessment of
which is requested by the owner; (3) which have been assessed, but
the revision of which is requested by the municipal authorities of the
district in which the property is located or by any citizen of Porto
Rico, or (4) which have been assessed, but which in the opinion of
the assessor should be revalued or reassessed for purposes of taxation.
Under these provisions it will be noted that any party interested,
either the taxpayer himself or the municipal authorities, or any citi-
zen of Porto Kico, or the insular government, can demand the revi-
sion of the assessment of any property when it is believed that the
existing assessment is an improper one, but that in all cases where
there is no dissatisfaction the existing assessment need not be changed.
After all appeals arising out of these new or revised assessments have
been passed upon by the board of review and equalization, the exist-
ing tax rolls are corrected and revised by having the changes neces-
sitated by these new and revised assessments incorporated in them.
As thus revised and corrected they are then promulgated as the tax
rolls of the next fiscal year.
Some of the more important advantages of this system should be
pointed out. In the first place, the assessors instead of having, in the
short space of two or three months, to inspect and value 60,000 prop-
erties, many of which are not in need of revaluing, are able to con-
centrate their attention upon the comparatively few properties con-
cerning the values of which dissatisfaction exists, or which have
changed hands, been subdivided, or have undergone changes in any
other way. In this way not only can taxpayers who believe them-
selves to have been inequitably treated secure a prompt review of
KBPOBT OF THE GOVBBNOB OF POBTO BIOO. 75
prior action, but the government in the interests of the general public
can immediately take note of all new improvements, of all changes in
valuation that have taken place during the year, and of all cases of
inequitable assessment that come to its attention in any way. Under
this system, in a word, not only can faulty action of the past be
promptly correctexi, but the tax rolls can be kept constantly revised
to date.
In this connection some account should be given of the steps taken
by the department to insure that this work of revising assessments
will be carefully and thoroughly done. The department has had
prepared so-called data sheets calling for detailed descriptions of all
of flie more important classes of property in the Island. There are
thus forms calling for the detailed description of cane lands, orange
lands, coffee lands, tobacco lands, cotton lands, pasture lands, miscel-
laneous lands, urban real estate, suburban real estate, and personal
property. Under the reflations of the department, which are
rigidly enforced, it is obligatory upon every assessor personally to
visit each property the vahiation of which is to be revised and to
fill in the corresponding descriptive data sheet. Space is given on
these sheets for such remarks as the assessor may desire to make for
the purpose of explaining any special circumstances influencing his
decision. A copy of this detailed description and valuation of the
property must be furnished the taxpayer in order that the latter may
appeal from the decision of the assessor to the board of review and
equalization if he feels that justice had not been done him. A special
form is at the same time furnished him on which to make his appeal.
All of these papers are transmitted to the central office and that office
and the board of review and equalization thus has before it all of
the information necessary in order to determine whether a proper as-
sessment has been arrived at. In actual practice, the assessor usually
makes the assessment of property as the result of a personal inter-
view with the taxpayer and the whole matter is settled at once. In
this way the taxpayer is given an opportunity to bring out any con-
siderations affecting the value of the land which are m his interest
and which tend to depreciate its value ; while, on the other hand, the
assessor can explain to the taxpayer that in fixing the value of his
land, or other property, he is applying the same rate of valuation
that is applied to other lands similarly affected and of the same char-
acter. This personal contact between the assessor and the taxpayer
results in lessening in a very marked degree the number of appeals
made against the acts of the assessors.
' The data secured through the detailed description sheets, moreover,
has a high statistical value. From it it is possible to determine the
total number of acres, total value and average value per acre of each
class of agricultural lands in the island as assessed for taxation, and
the number, total value, and average value of the various classes of
personal property. This information, when tabulated for a series
of years, enaoles the department to determine not only the relative
extent to which different classes of property are bearing the burdens
of taxation, the changes that are taking place from year to year, but
by comparing municipality with municipality and year with year
to check up the work of the assessors so as to know whether the same
standards of valuation are being generally applied throughout the
island. The tabulation of this data for the thiree fiscal years ending
76 BEPOBT OF THE OOVERNOB OF POBTO BIOO.
June 30, 1905, 1906, and 1907 has been completed during the past
year and the results are given in a series of tables appended to this
report. As far as is known there is no State in the Union which pre-
sents for a series of years equally complete detailed statistics relative
to the assessment of property for purposes of taxation.
The greatest advantage of the new system, however, lies in the fact
that the work is performed by a corps of men specially selected for
this purpose, who constantly become more and more fitted for their
work as they become conversant with methods of procedure and prop-
erty values on the island. Being continuously engaged in this wort,
they acquire a personal knowledge of properties in their district, note
the erection of new factories and houses, the opening up of new plan-
tations, the development of existing propertiS.etc^ *he poss^ion
of such a permanent force also confers another important advantage
upon -the department in the administration of the law. Great trouble
had been experienced under the old system from the fact that when
questions relative to the proper assessment of properties arose the
assessor who had made the valuation was no longer in the service and
could not be called upon for explanations. Under the present system
the department not only has at hand the officials who performed the
work, but has competent persons that it can always detail for the
making of special investigations and reports.
The creation of a permanent corps of assessors also rendered pos-
sible the introduction of another novel feature which has contributed
very materially to the successful operation of the general propertv
tax law. This feature consists of the granting to the assessors of all
of the powers possessed by collectors of taxes to enforce the payment
of delinquent taxes by proper attachment proceedings and sale, and
thus to make use of these officials as special agents to compel the pay-
ment of delinquent taxes. The worK of assessment proper is per-
formed during the first half of the calendar year. Arter the assess-
ment rolls are prepared and the tax receipts are in the hands of the
collectors for collection the services of the assessors are available for
other purposes. The department has pursued the policy of detailing
these assessors, after this work of assessment proper has been con-
cluded, to perform what is termed liquidation work in those munici-
palities where there is the largest amount of delinquent taxes. In
these municipalities the assessors carefully go over the assessment rolls
for all fiscal years prior to the current year and note all taxes remain-
ing unpaid. They then proceed to investigate each case and, where
it is possible for the taxpayer to pay, enforce payment by proper
attachment proceedings and sale. Where the property can not be
discovered the department is notified of the fact m order that the
tax rolls for the next year may be corrected accordingly. In doing
this work the department accomplishes several objects at the same
time. It secures the payment of delinquent taxes ; it eliminates dead
material from the tax rolls; it brings to light errors that have been
made in the way of duplicate assessments or the assessment of prop-
erties in the name of other than the true owner, and furnishes tne
data upon which to make the proper correction; and brings to the
attention of the assessor many cases where properties have T)een im-
properly valued, while furnishing him with the data and information
to enable him subsequently to revise such assessment; and, finally, it
enables the department to determine the extent to which the failure
BEPOBT OF THE GOVEBNOR OP POKTO MOO. 77
to collect taxes has been due to the lack of energy on the part of the
collectors or to the economic conditions of the taxpayers.
It is difficult to exaggerate the benefits that have resulted from
the introduction of this system of having the work of revising as-
sesstnents a permanent instead of a periodical undertaking, of hav-
ing the work done by a trained corps of officials constantly employed,
and of making use of these officials for the enforcement of the pay-
ment of delinquent taxes. The system has now been in force a num-
ber of years. On an average over ten thousand properties are revised
each year. Monthly reports are obtained from the registrars of
property of all transfers of real estate and all properties so trans-
ferred are invariably placed on the list of properties, the assess-
ment of which is to be revised during the year. The assessors keep
note of all improvements or changes in properties taking place in
their district, and in this way the tax rolls are undergoing a con-
stant process of revision so as to make them correspond to existing
conditions and insure that all properties will be asseased to their
actual owners. The fact that the early feeling of animosity against
the property tax and the flood of appeals against the action of as-
sessors that formerly marked each assessment have now almost en-
tirely disappeared, notwithstanding the fact that the assessed values
of properties have been steadily increased, is an evidence of the
smoothness with which the machinery of assessment as now organ-
ized works. As regards the payment of taxes, moreover, it is
doubtful whether any other country can show a record as favorable
as that of Porto Rico. Appended to this report, and elsewhere com-
mented upon, are tables showing the amount and per cent of taxes
delinquent in each municipality since the introduction of the gen-
eral property tax. From these tables it will be seen that property
taxes are collected almost to the last cent. When one takes into
account the fact that Porto Rico is almost exclusively an agricul-
tural community and one in which there is comparatively little ac-
cumulated wealth, this record is little short of remarkable.
The modification of the law as first enacted by which the distinction
between collectors and deputy collectors is done away with, and the
collection service is reorganized so that each municipality may have
its own collector of taxes reporting directlv to the treasurer, is a
change of greater importance in the system for the administration of
the general property tax than would at first sight appear. The
change has meant the thorough reorganization of the entire machinery
for the collection of taxes, tne reporting of collections, and the sys-
tem of keeping the necessary books of accounts and records. It has
rendered possible a very great reduction in the amount of work to
be performed both by the collectors of taxes themselves and by the
bureau of property tax in the central office, and has simplified enor-
mously the whole work of collecting and accounting for the collection
of taxes.
The general revenue law as first adopted provided for the division
of the island into not to exceed nine collection districts, with a col-
lector in charge of each, and a further subdivision of these districts
into 27 subdivisions, each in charge of a deputy collector. The deputy
collectors, though appointed by the treasurer, were subordinate to the
collectors and, generally speaking, had to be communicated with and
78 BBPOBT OP THE QOVEBKOB OF PORTO RICO.
«
to make their reports through the collectors. In addition to this force
of collectors and deputy collectors, provision was also made for the
appointment of stamp agents to sell mtefnal-revenue stamps in those
municipalities in which there was neither a collector nor a deputy col-
lector, such stamp agents receiving their compensation in the form of
a percentage upon the value of stamps sold. This system seems to
have been established in imitation of the internal-revenue system of
the Federal Government of the United States. Careful examination,
however, will show that the work to be performed by the collectors in
Porto Rico differs radically from that performed by the collectors of
internal revenue in the United States. In the latter country the col-
lectors are concerned with the administration of a system of excise
taxes while in the former their dutias pertain almost wholly to the
collection and enforcement of the payment of property taxes. The
two services, in fact, have almost nothing in common, except that use
is made of the collector of taxes in Porto Rico to sell internal-revenue
stamps over the counter.
In the United States the extent of territory and the magnitude of
operations are such that from an administrative standpoint it is de-
sirable that some decentralization of supervision and control should
exist. In Porto Rico the territory to be covered is so small and the
conditions in each district are so well known that there is no neces-
sity for the delegation of such work of supervision. On the contrary
the problems of administration are such that control should be exer-
cisea as directly as possible. As the property tax, moreover, is
chiefly one for municipal purposes it is desirable in the extreme that
each municipality should, as far as possible, be treated as a distinct
unit as respects all operations from the first assessment of property
to the final collection of taxes due. The fundamental ODJection,
however, to the system of collectors and deputy collectors lies in the
fact that it means the establishment of an unnecessary complicated
system and the consequent performance of a large amount of work
that mi^ht be avoided. Under that system as first or^nized in
Porto Rico, not only was each deputy collector supplied with a copy
of the tax rolls for his district but a duplicate of such roll was also
supplied the collector. A third copy of the rolls also had to be pre-
pared for the use of the general office. The amount of labor in-
volved in preparing these three copies of the tax rolls can be seen
when it is stated that such rolls embrace over 60,000 names, and for
each name there must be given the address of the taxpayer, a descrip-
tion of the property assessed, and the amount of the assessment and
of taxes pertaining to such property, beside other data.
As deputy collectors were presumed to be subject to the authority
of the collectors, they were, furthermore, required to report all collec-
tions made to the latter in addition to rendering similar reports,
directly to the treasurer, and the collectors in turn had to make their
reports to the department include not only collections in their own
districts proper but in all deputy collectors' districts under their
supervision. It is evident, thus, that this system required almost
all records and reports to be prepared in duplicate or triplicate and
thus more than doubled the amount of work that had to be performed.
If, now J the really essential work to be performed by the collectors
is examined, it will be found that all that is required is that the cen-
tral office shall make out one copy of the assessment rolls and that
BEPORT OF THE QOVEBNOB OF POBTO BICO, 79
from such assessment rolls shall make the corresponding tax receipts,
which must be placed in the hands of the collectors for collection.
These officials then have nothing to do but to collect the taxes called
for by the receipts and at stated intervals report such collections to
the central office in order that the corresponding credits may be given
to the taxpayers making payment. No purpose is served by furnish-
ing the collectors with a copy of the tax rolls, for the tax receipts in
effect give all the information contained on the tax rolls, and no
additional check is obtained by having these collections reported
through collectors instead of directly to the treasury department.
By naving reports made directly, the treasury department keeps
constantly in touch with each collector and thus knows at all times
how the work of collection is going on in each municipality. It is
difficult to describe how fireatly the system of collecting taxes has been
simplified and the wholl service made more efficient and economical
by the change. Particularly have the benefits of this system been felt
in respect to that part of the system having to do with the enforce-
ment of the payment of delinquient taxes through attachment pro-
ceeding and sale. The establishment of this system, moreover,
made it possible to do away with the employment of stamp agents,
who received their remuneration in the form of a percentage upon
the value of stamps sold. Under the system as now organized, it will
be noted that practically all clerical work is performed and all rec-
ords are kept in the central office, the collectors themselves thus being
relieved of practically all duties except those of receiving the money
from taxpayers and surrendering to them the corresponding re-
ceipts, and of selling internal-revenue stamps over the counter. The
desirability of thus reducing to a minimum the amount of work to be
performed by the collectors and of simplifying their duties in every
possible way is especially great in Porto Rico, where much difficulty
is encountered in securing competent officials for important positions.
In connection with this account of the reorganization of the collec-
tion service, it is of interest to state that the card-ledger system has
been adopted in the treasury department for the keeping of accounts
of the individual taxpayers. An account is opened up with each tax-
payer on a separate card, and as each successive tax roll is prepared
he is charged on this card with the amount of taxes assessea against
him. From the bimonthly reports of collections made by the collec-
tors taxpayers are given credits on these cards for payments made.
This ^stem not only obviates the necessity of opening up a new set
of booKs each year, and allows of the addition of new names and the
elimination of the names of those taxpayers whose names, on account
of death or other reasons, should l)e taken from the tax roll, but also
permits the department to determine at any time and at a moment's
notice exactly the condition of the account of each taxpayer. The
use of carbon copies and of flat filing, according to the vertical sys-
tem, has at the same time been introduced in respect to all papers re-
lating to the assessment of properties. These papers bear tne same
number as appears upon the tax rolls and tax-leager cards. It is thus
possible at a moment's notice to follow through the whole record of
any taxpayer from the original assessment ot property as contained
on the detailed data sheet, the appeal of the taxpayer to the board of
review and equalization, and the action of the board upon such appeal
where an appeal is made, the listing of such property on the tax rolls,
80 SEPOBT OF THE GOVEBKOB OF POBTO BIOO.
the entry of the pitfper charge on the tax-ledger card, and the jBnal
payment of the tax.
Some mention should also be made of the poliiw that has been pur-
sued in respect to the selection and promotion of the 60 collectors of
taxes that are now in the service. The compensation of these col-
lectors varies all the way from $480, in the case of the smaller
municipalities, to $2,000, in the case of the more important In
making appointments to this service the policy has been pursued
of paying no attention to the matter of the political affiliations of
the applicants or of any consideration other tnan that of moral and
technical qualifications for the position; Ab vacancies occur in the
positions paying the higher rates of remuneration they are filled by
promoting collectors from positions carrying a smaller remuneration,
and the selection of the particular collectors to be promoted is made
strictly^ according to merit, regard being had to the manner in
which the collectors have performed their duties, their length of
service, and general qualifications. Orig^al appointments are with
rare exceptions made to positions carrying the least remuneration.
The idea has been to establish the principle that the collection service
offers a definite career with opportunities for advancement according
to merit. This policy has given excellent results in practice. It has
not only enabled the department to secure a higher class of officials
for original appointment than otherwise could have been obtained,
but it has offered a constant incentive to collectors in the service to
perform their duties in an efficient manner in order to earn promo-
tion. The fact that the department can show such a phenominally
good record in respect to the prompt collection of taxes must tie
attributed in no small degree to the constant encouragement that this
system offers to collectors to use their best efforts.
The modifications introduced into the law relative to the right of
taxpayers to redeem real property which had been sold for taxes con-
sists of the lengthening of the redemption period from ninety to
one hundred and eighty days after the date of the sale, of the ex-
tension of the right of redemption to persons who had a mortgage
or other real interest in the property, as well as to the former owners
and their heirs and assigns, and of the insertion of the special pro-
vision that all such persons whose real property, or property in
which they had an interest, had been sold for delinquent taxes and
had been bid in in the name of the people of Porto Rico since the
enactment of the law might redeem such property within one year
from March 14, 1907.
It was found in practice that in a good many cases taxpayers were
allowing their properties to be sold for taxes and having such prop-
erties bid in in the name of relatives, or other persons acting for
them, in order to cut out mortgages. The law as amended thus per-
mits persons who own mortgages on real property sold for taxes to
take over such properties, if they desire to do so, upon the payment
of all taxes and costs. The special permission giving to former
owners of property which had been sold for taxes and bid in in
the name or the people of Porto Rico, or to persons having an in-
terest in such property, the right to redeem such property within
one year from the date of the act containing this special provision
was granted owing to the fact that the insular government, in en-
forcing the payment of taxes, had acquired a considerable number of
BEPOBT OF THE GOVEBNOB OF POBTO BICO. 81
properties of which it could make no effective use, and which, on
account of the greatly increased values of property in the island
that has taken place during recent years, it was believed, would
be gladly redeemed by former owners or persons having an interest
in flie property if they were granted an opportunity to do so. This
expectation has been justifieoT Upon the passage of this provision
the Department notified all persons whose property had been sold
and bid in by the people of Porto Rico relative to the right that had
been granted them, and a very considerable proportion of such per-
sons mmiediately availed themselves of such right and redeemed
their properties by the payment of all taxes and penalty charges
due. In operation, therefore, this provision was beneficial both to
the taxpayers and to the government by having this property again
restored to the tax rolls.
No special comment is required regarding the ahiendment of the
law so as to provide for the creation of a single bureau to have
charge of the entire administration of the property tax system. As
the system was first organized, provision was made for two distinct
services, a bureau of assessments and a bureau of tax law revision.
Later the attempt was made to distribute the work between the two
bureaus of assessment and of accounts, the former having charge
of the assessmentvof property and the latter of the collection of taxes.
This, however, worked Badly as it required constant communication
between the two bureaus and it was not always easy to locate respon-
sibility or determine which bureau should have direction of a partic-
ular class of work. Provision was consequently made for the creation
of a single bureau that should have char^ of the entire system from
the first assessment of property to the final collection of the taxes.
In practice this centralization of the work in one bureau has made it
possible to ^stematize methods of work and control the whole system
far more efficiently than under the old practice.
From the consideration of the general property tax, we now turn
to a description of the system of excise taxes that was created and
the modifications that have been introduced into such system. Al-
though the changes made in this system of taxes have not affected
so materially the system itself, as was the case in respect to the gen-
eral property tax, they are, nevertheless, of importance. Especially
is this true m respect to the changes affecting the machinery for the
administration or the tax.
The system of excise taxes as established in Porto Rico was mod-
eled closely after that of the Federal Government of the United States
so far as its general principles are concerned, but differs radically
from that system in that it does not provide for the refinements of ad-
ministration that are there practiced. Provision was made for three
scheduled known, respectively, as schedule A, schedule B, and
schedule C. Schedule A provided for the payment of specific duties
on distilled spirits, beer, wines, cigars, cigarettes, manufactured
tobacco, matches, playing cards and olemargarine, and ad valorem
duties on proprietary and medicinal preparations, patent medicines,
toilet articles, perfumeries, cosmetics, and arms and ammunition,
whether any of these articles were manufactured in or imported for
consumption into Porto Rico. Schedule B provided for a schedule
of license taxes upon dealers in, or importers of, the articles enumer-
21162— S. Doc. 92, 60-1 6
82 BEPOKT OP THE GOVBBNOE OP PORTO BICO.
ated in schedule A. Schedule C imposed moderate documentary taxes
<m a few selected classes of documents, the most important of which
were those evidencing custom-house entries and those attested by
notaries or registered by registrars of property. The rates imposed
by schedule A were, in general, about one-half of those imposed by
the Federal law in the United States. The license taxes were exceed-
ingly moderate, running from $4 per annum, upon retail dealers, to
$80 per annum on wholesale dealers in distilled spirits. The highest
documentary tax was that of $1.50 on the original of each instrument
attested by a notary or recorded by a registrar of property.
For the administration of this system me law made provision for
the appointment of a force of internal-revenue agents, who should
have the same general powers as those possessed by revenue agents in
the United States; autnorized the treasurer to prepare and promul-
gate regulations that should have all the force of law ; and provided
for the usual penalties of imprisoimient and fines upon violators of
the law.
Characteristic features of the system first established in pursuance
to this law were, first, the imposition of a higher tax or deferential
upon excise goods entering the island from foreign countries than was
paid by similar goods manufactured in the island or imported from
the United States; second, the adoption of the practice of having
taxes paid by fixing stamps to invoices showing the shipment of tax-
able goods xrom the place of manufacture or of the receipt of im-
ported goods instead of upon the packages themselves containing the
goods ; and, third, the effort to enforce the law, not only by requiring
manufacturers and importers to keep proper books and by inspecting
their plants, but by attempting to exercise a supervision over all per-
sons transporting dutiable goods from one place to another, and of
the dealers, wholesale and retail, subsequently handling such goods.
This system, as has been stated, has been retained with out few
changes m respect to the inclusion of the articles taxed and of the
general principles upon which the law is framed. Numerous modi-
cations, however, have been introduced affecting certain phases of
the law, and especially those provisions having to do with its admin-
istrative features. Following is an enumeration of the more im-
()ortant changes that have been introduced in the six years since the
aw was enacted :
(1) The increase of the rates imposed by schedules A and B for
the purpose of making these schedules more productive ;
(2) The abolition of the tax upon oleomargarine, compounded
liquors, manufactured tobacco other than cigars and cigarettes, and
of the documentary tax of $1 on custom-house entries ;
(3) The abolition of the deferential or higher rate of tax on goods
imported into the island from foreign countries;
(4) The establishment of a schedule of license taxes upon all man-
ufacturers of excise goods analogous to that imposed upon dealers and
importers of such goods;
(6) The adoption of the metric system in the statement of the rates
of taxation and in the administration of the law, in place of the Eng-
lish system of weights and measures ;
(6) The establishment of a system of administrative fines under
which the treasurer is authorized administratively to impose fines of
BEPOBT OF THE GOVEBNOB OF POBTO BICO. 88
not to exceed $10, in any one case, upon persons failing to comply
with the rules and regulations of the department or guilty of minor
infractions of the law ;
(7) The great amplification of the powers of the treasurer in re-
spect to his power to supervise and control distillers and manufac-
turers and importers of excise goods;
(8) The grant to the treasurer of authority to permit of the with-
drawal of denatured alcohol, spirits intended for use as fuel or in the
arts, without the payment of taxes, under such regulations as he may
provide ;
(9) The grant to the treasurer of authority to establish, under reg-
ulations to he promulgated by him, bonded warehouses ; and
(10) The repeal of the provisions assigning a part of the proceeds
of excise taxes to the municipalities, as elsewliere described, in order
that the system of excise taxes might become one exclusively for in-
sular purposes.
The reason for these various changes can be briefly stated. The in-
crease in rates was made for the purpose of obtaining an increased
income. This increase was especially desirable in order to permit of
the conversion, as rapidly as possible, of the general property tax
into one exclusively for municipal purposes. As a result of this in-
crease, and also in consequence of improved methods of administra-
tion and the increase of prosperity in the island, the receipts of ex-
cise taxes have more than doubled during the past six years ; and,, as
elsewhere stated, it is believed that the time has now arrived when the
propertv tax can be turned over wholly to the municipalities. The
rates or excise taxes as provided for by the law now in force are
shown in the following statement :
BATES OF EXCISE TAXES.
Schedule A.
Distilled spirits (per liter) cents— 26
Beer, lager beer, ale, porter (i)er liter) do 6
Wines {\)er liter) do 6
Champajnie (per liter) do 27
Cigars (iKjr hundred) do 20
Cigarettes (per thoussmd) $1.10
Playing cards (i)er pack) cents.. 3
Medicinal preparations, patent metlicines, etc. (per cent ad valorem) 5
Arms and ammunition (iKjr cent ad valorem) 40
Matches (per gross of boxes of not over 100 sticks each) cents. _ 20
Matches (in boxes containing more than 100 sticks, i)er 1,000 matches)
cents. _ 4
ticheduh; B,
License
per quarter.
Manufacturers :
Distillers $25.00
Rectifiers 25. (X)
Manufacturers, stills ^ ^ •__ 5.00
Manufacturers, cigars 1.00
Manufacturers, cigarettes, employing machinery 100.00
Manufacturers, cigarettes, employing hand labor only 1.00
Manufacturers, perfumery 1.00
Wholesale dealers:
Distilled spirits 25.00
Beers or wines 12.00
Arms or ammunition 12.00
Cigars or cigarettes 12.00
Pertamenr 12. (X)
84 REPORT OF THE GOVERNOR OP PORTO RICO.
License
Retail dealers, liquors: per quarter.
First class: Saloon, bar, caf6, hotel, etc $7.00
Second class: Grocery store, saloon, bar caf^, etc 4.00
Third class: Country stores, peddlers, etc 2.00
Retail dealers, cigars or cigarettes :
First class: Saloon, bar, caf6, hotel, etc 5.00
Second class: Grocery store, saloon, bar, caf^, etc 2.50
Third class: Country stores, peddlers, etc 1.50
Retail dealers or peddlers, perfumery, all classes 1.00
Retail dealers or peddlers, arms or ammunition, all classes '^ 10. 00
Schedule C.
1. On each original Instrument or document attested by a notary t>ublic
or recorded by a registrar 1. 00
2. On each copy of such original instrument or document . 50
3. On each registration or record of such Instrument or document or
copy thereof .50
The change made in the way of discontinuing the taxation of cer-
tain articles was made because the receipts obtained from these
sources did not compensate for the exjDense and trouble incurred in
their collection. It was believed that by eliminating these items
from the schedule, the loss in revenue could be more than compen-
sated for in consequence of the internal-revenue agents being relieved
from work in connection with the collection of such taxes, and thus
being able to devote their whole attention to the enforcement of the
system as it applied to the more important sources. Particularly
was this true in respect to the provision for the taxing of compounded
spirits. The law as originally enacted provided for the payment of
an additional tax of 40 cents a gallon on liquors made from distilled
spirits by compoimding or adding other ingredients such, for in-
stance, as where anise, arrack, punch, imitation brandies, whiskies,
etc., were made from rum as a base by rectifying and adding other
substances. No provision of the law gave the department more
trouble than this, or caused more friction between taxpayers and the
department. Under the conditions of manufacturing and dLstilling
in the island, it was almost impossible in many cases to determine
whether spirits had undergone such alteration as would bring them
under the provision of this special tax. This was particularly the
case where the compounded article was made in connection witn the
distillation of the spirits by what was known as a continuous process.
The collection of tnis tax, moreover, required the supervision of a
very large number of small establishments, as the custom was for
drug stores and other establishments to buy the spirits and convert
them into various liquors by the addition of flavoring extracts, color-
ing matter, and other substances. The repeal of this provision has
greatly simplified the administration of the law. As now framed
only tlie spirits as originally distilled are taxed. This tax is paid at
the monuent the spirits are withdrawn from the establishment and
after that no effort is made to follow the spirits into the hands of
merchants or other persons. The department and revenue agents can
thus concentrate their attention upon the supervision of the distil-
leries instead of having to inspect and control a large number of other
establishments.
Other articles placed upon the free list were manufactured tobacco
other than cigars and cigarettes and oleomargarine. This action in
respect to the first named was taken because it applied only to smok-
BEPOKT OF THE GOVEBNOB OF POBTO BICO. 85
ing tobacco, snuff, etc., of which practically none is produced or con-
sumed on the island, and to twist tobacco used for chewing purposes,
which is manufactured cliiefly as a household industry in such small
quantities and by such a large number of persons that the attempt
to collect the tax upon it far exceeded the returns obtained. Oleo-
margarine was placed on the free list because almost no income was
derived from that source and because it was believed that, owing to
the fact that little or no butter is made on the island, it was unwise
to restrict the importation of this article, for which, if it could be ob-
tained at a reasonable price, a certain legitimate demand existed.
The differential imposed upon excise goods imported from foreign
countries was abolished because it, in eflfect, constituted an import tax.
It is a question whether such tax would be sustained, if contested, in
the courts, but even if legal it is a violation of what was undoubtedly
the intention of Congress that the island should obtain its revenue
from a system of internal taxation, and not by the attempt to tax
specially goods entering the island from foreign countries.
The imposition of license taxes upon manufacturers and importers
of excise goods was made chieflv because, through the operation of
such taxes, the enforcement of the law could be more efficiently and
easily secured. The issuing of such licenses gives to the department
a record of all establishments authorized to manufacture or import
articles covered by the excise schedule. The power to revoke such
licenses in case of fraud or refusal on the part of their holders to
comply with regulations also places in the hands of the treasurer a
powerful weapon to compel strict compliance with the law by all
distillers and manufacturers of excise goods. As additional income
was a secondary consideration, the rates of these licenses were made
very low. They are payable quarterly, and are for each quarter : For
distillers, $25 ; rectifiers, $25 ; manufacturers of stills or parts of stills,
$5 ; manufacturers of cigars, $1 ; manufacturers of cigarettes employ-
ing machinery, $25, ana manufacturers of cigarettes employing hand
labor only, $1.
The change from the English to the metric system of weights and
measures was made because the latter is the legal system of weights
and measures in the island. The whole situation of affairs in the
island as regards weights and measures is in an unfortunate condi-
tion, as a number of different systems are in current use. It was
thought that the government itself should at least set the example of
making use of the system established by law. No difficulties were en-
countered in making the change.
Provision was made for the establishment of administrative fines in
order to give to the treasurer power to enforce rigid compliance with
administrative rules and regulations without having to resort to the
courts in all such cases. Many of these infractions of the regulations
were due to inadvertence or carelessness, and in such cases the arrest
of the offenders and their prosecution in court resulted in a punish-
ment out of proportion to the offense committed, while entailing a
great deal of work upon the department and unnecessarily burden-
mg the courts of the island. At the same time these violations of
the regulations interfered seriously with the due administration of
the law, and it was necessary that they should be prevented in some
way. Although the treasurer thus has power to impose fines of not
exceeding $10 in any one case, the persons fined can, if they desire,
86 REPORT OF THE GOVERNOR OF PORTO RICO.
refuse to pay the fine, in which case the matter must be taken up
before the court. In practice this system has given excellent results.
Much the most important of all of the changes made in the excise
tax law, from the standpoint of administration, at least, is that by
which a complete and radical revision ha.s been made of all of those
portions of the law setting forth the powers of the treasurer in respect
to the supervision and control of the manufacture of excise goods.
In order to secure a due administration of the law and to prevent
fraud, two principles of control are possible — that of attempting to
insure due compliance with the law through the deterrent effect se-
cured by the prosecution and punishment of violators of the law,
and that of so organizing the system of supervision and control by
the government that the commission of fraud in the first instance is
rendered difficult or impossible. In the revenue law as first framed
chief reliance was placed upon the first principle — ^that of securing
enforcement of the law through the detection and punishment or
fraud. It needs no argument to show, however, that it is far prefer-
able, if possible, to compel pei'sons manufacturing or importing arti-
cles subject to the payment of excise taxes to conduct their business
in such a wav that opportunities of evasion are reduced to the mini-
mum; in other words, to depend upon the principle of prevention
rather than of punishment. To secure this end it was essential that
the department administering the tax should have large powers, not
merely of supervision and inspection, but of determining in the first
instance the exact manner in which manufacturers of articles should
locate, equip, and operate their plants. This means, to put it plainly,
that the government should have the power to direct how such manu-
facturers should conduct their business. At the time the original law
was enacted the legislature was unwilling to place such large powers
in the hands of the treasurer. Later, however, it became convinced
of the necessitv for such provision, and the law has been changed
accordingly. tVTiile not eliminating in any way the penal provisions
of the act, new sections have been inserted, which set forth in the
most precise and definite way the authority of the treasurer to regu-
late the manner in which establishments for the manufacture of
excise goods shall be located, equipped, and operated.
The extent of the powers of the treasurer in this respect can be
seen bj'^ the reproduction of the section of the act bearing directly on
this point. This section provides that " The treasurer of Porto Rico
shall at all times have power to compel any person engaged in the
business of distilling, rectifying, tobacco manufacturing, or manu-
facturing any article subject to a tax to make such alterations in stills,
utensils, boilers, vats, tubs, pipes, and apparatus in general as he may
think necessary for the protection of the people of Porto Rico against
fraud, and may recfuire each such person to install such notice boards,
measuring apparatus, tubes, tanks, locks, receptacles for the finished
or partially finished product, and other things as in his judgment
may be necessary. The treasurer shall have the power to determine
size and character of receptacles and packages in which merchandise
taxable under this act shall be stored within or removed from the
factory, and may compel such packages and receptacles to be marked
with such marks and numbers, and such marks and numbers to be
obliterated at such a time and in such a manner as he may by regu-
BEPOBT OF THE QOTSBKOB OF POBTO BXGO. 87
lations prescribe. The license of every penBon failing or refusing
to comply with the requirements of the treasurer of Porto Rico with
respect to such alterations or with respect to the size and character
of the receptacles and packages, and marks and numbers, may be
revoked by the treasurer of Forto Rico." Other sections amplify
still further these powers in respect to the determining of the loca-
tion of distilleries, tobacco factories, and other establishments, and
the manner in which the actual operations of manufacture shall be
carried on.
Taking advantage of the powers thus given, regulations have been
prepareland promulgated, letting forth in detail the conditions that
have to be complied with by all distillers and manufacturers of to-
bacco in the installment ana operation of their plants. As regards
distillers, the central feature of these requirements is that the appara-
tus must be so set up and operated that the distilled liquor must be
conveyed to a large receiving tank or other receptacle from which it
can only be withdrawn through a locked faucet, the key to which
is held by the revenue agent oi the government. This requires that
all bolts or other parts which intervene between the still proper and
the receiving tank must be sealed to the satisfaction of tne govern-
ment. The distiller himself is thus unable to get at the spirits dis-
tilled, except as drawn from the tank under the supervision of the
government agents. The daily product is noted by the distiller in
his stock book and the tax is paid by the affixture of stamps to an
invoice as the spirits are taken from the tank. The department re-
quires plans of all distilleries submitted to it and these plans must
be approved before operations are begun, and thereafter it becomes
the main duty of the revenue agents to see that no modifications, ex-
cept as duly authorized, are made in the equipment of the plant, and
that all requirements regarding the manner in which the plant shall
be operated are duly complied .with, and to be present and see that
the proper amount of stamps are affixed to the invoice and canceled
whenever the distiller desires to withdraw spirits from the tank.
After spirits are once withdrawn and shipped from the establishment
no effort is made to follow such shipments into the hands of retail
dealers or consumers.
In the past the greater part of the time of the agents used to be
taken up with patrolling roads and trails for the purpose of inspect-
ing goods being transported, so as to see that they were accompanied
by proper invoice, and in inspecting mercantile establishments for
the purpose of seeing that no taxable goods were in the hands of
merchants for which a proper invoice could not be shown. Under
the new system the agents are relieved of all this work and are thus
able to devote their attention to the inspection and control of the dis-
tilleries and tobacco factories proper, and consequently to exercise
a far more rigid supervision over their operations than was formerly
possible. So well has this system worked that it is believed at the
present time there is scarcely a drop of distilled spirits manufactured
in or imported into Porto Kico that does not pay the tax, while the
increased receipts obtained from the tax on cigars shows that the
law, as regards this article, is enforced far more rigidly than before.
At the same time the system has resulted in a very marked diminu-
tion in the number of prosecutions for fraud against the revenue law.
While formerly the courts were flooded with revenue cases, they now
88 REPORT OF THE GOVERNOR OF PORTO RICO.
have comparatively little work of this character. At the same time,
the merchants and shippers of goods have been relieved of the vexa-
tious system of inspection and examination to which they were for-
merly subjected.
Mention in this place should be made of another important change
in respect to the administration of the law which was accomplished
through administrative action by the department This change con-
sists in the requirement that taxes upon cigars shall be paid oy the
affixture of revenue stamps to the package as is the practice in the
United States, instead of having such stamps affixed to the invoice.
This change also has given good results in practice and has undoubt-
edly resulted in a more complete collection of taxes due.
No special statement is required of the reasons dictating the incor-
poration in the law of provisions authorizing the treasurer to exempt
denatured alcohol and spirits intended for use in the arts from the
payment of taxes and to establish bonded warehouses. The neces-
sity for both of these provisions originated subsequent to the time
when the revenue law was first enacted. In pursuance of this author-
ization regulations covering these two points have been drafted and
promulgated.
In the pa^es immediately preceding, the attempt has been made
to describe the character of the revenue system first established by
the present civil government and the more important features in
respect to which it has subsequently undergone modification. The
enacting and perfecting of such a revenue law, however, constituted
but one phase of the general problem of reorganizing the financial
system of the island. Other phases scarcely less important, and in
some respects more difficult or proper treatment, were the organiza-
tion of the treasury department for the administration of the law
and the performance of the other varied duties intrusted to the treas-
urer, the adoption of proper methods of account and bookkeeping,
the devising of all the forms, regulations, and modes of procedure
required in order that these duties might be economically and effi-
ciently performed, etc. Particularly was the framing of regulations,
having ?he force ^f law, setting fokh the duties Jd obli|tions o^
taxpayers and of instructions to collectors, assessors^ and revenue
agents, an undertaking of magnitude. As far as possible, the effort
has been made to have every step that has to be taken in the admin-
istration of the tax system covered by printed forms, and the modes
of procedure clearly set forth in printed rules and regulations. This
was a work, it need scarcely be said, that was not performed in a
short time. Almost every day's experience brought to light features
in respect to which improvements could be made and methods that
could oe simplified and made more direct. Undoubtedly future ex-
perience will reveal many other opportunities for improvement. The
work of giving to the treasury department a definite organization
and of reducing the practice and procedure in respect to the admin-
istration of the revenue system to fixed forms and definite rules and
regulations may, however, be said to have been accomplished.
As at present organized the treasury department embraces six
distinct services: (1) Office of the treasurer proper; ^2) bureau of
accounts; (3) bureau of property taxes; (4) Dureau ot excise taxes;
(5) bureau of municipal finances, and (6) bureau of disbursements.
An analysis of the various functions of the treasury department will
BEPORT OF THE OOVERNOB. OF POBTO BICO. 89
show that they all fall logically within the province of one or the
other of these bureaus. The omce of the treasurer proper constitutes
the administrative unit where all correspondence is received, opened.
?roperly recorded and distributed for action among the other bureaus!
'his omce also has charge of all general matters such as applications
for positions, appointments, correspondence with the heaas of other
departments and matters requiring the direct attention of the treas-
urer himself. In this office, also, all miscellaneous duties are attended
to which are not of sufficient importance to warrant the creation of a
special service for their performance. The bureau of accounts has
charge of all matters relating to bookkeeping and accounting. The
bureau of property taxes has charge of all matters relating in any
way to the administration of the general property tax from the first
assessment of property to the final collection of the taxes. In the
same way the bureau of excise taxes has exclusive charge of the ad-
ministration of the excise-tax system. The bureau of municipal
finance constitutes the service through which the treasury depart-
ment administers the system of uniform accounting and reporting by
municipalities, that will be elsewhere described, as well as the service
through which all other matters relating to municipal finances are
attended to. The bureau of disbursements, as indicated by its name,
is a service through which payments of salaries and claims for all
branches of the government are made after such payments have been
properly audited and passed upon by the auditor.
In giving to the department this organization the principle has
been followed of segregating the work of the department among
bureaus in such a way that each will have its definite and distinct
category of work to perform, and of having each bureau operate as a
distinct service, except as correlated with each other through the
central office of the treasurer proper. In this way responsibility is
definitely located, direct action is secured, and duplication of work
avoided. The same principles have been followed in the apportion-
ment of the work witnin the bureaus by the creation, througn admin-
istrative action, of divisions and the assignment of definite tasks to
such divisions or individual employees. Appendeld to this report is a
statement showing the number of the employees and their compensa-
tion as provided in the budget for the fiscal year ending June 30,
1908. This statement shows at a glance the organization of the de-
partment and the force of employees required for the performance of
each class of duties. In this connection it is gratifying to state that
notwithstanding the fact that the work of the treasury department
has steadily increased from year to year, it has been possible by sim-
plifying methods so to organize and conduct the work of the de-
Eartment that each year during recent years a smaller appropriation
as been requCvSted and granted than in the year preceding.
Although it would be out of place in this report to enter upon any
extended description of the details of the administrative procedure
and methods employed in the department, the action taken m respect
to the performance of one class of work has been, it is believed, of
such importance as to warrant its careful description. Reference is
had to the efforts that have been made to revise tne system of official
bookkeeping so that it may be possible from the books of the depart-
ment to present, not only the formal statements showing the total of
90 REPORT OF THE GOVERNOR OP PORTO RICO.
treasury operations during the year, but accurate statements showing
real receipts and expenditures in such a way that they may be easily
comprehended by all persons whether they have a technical knowl-
edge of bookkeeping operations or not.
The purpose of government accounting may be said to include the
two objects of, first, having all the financial transactions of the gov-
ernment so recorded that a due accounting may be had at any time of
all moneys entering or leaving the public treasury, and, second, of
permitting the presentation from time to time of data showing the
nature and extent of such transactions. In the past, systems of pub-
lic accounting that have been organized in the United btates have ap-
parently had in view only the first consideration. The result has
been that although the published reports of auditors and treasurers
of public bodies present full and detailed statements of the bookkeep-
ing operations of their respective governments, they do not present
such statements in such a form that it is possible even for the skilled
accountant to determine from them what have been the real income
and expenditures proper of the government as distinct from the sum
total oi the items appearing upon the receipt and disbursement sides
of the ledger. Thus, rarely is a clear aistinction made between
merely bookkeeping transactions and those that represent the real
receipt or disbursement of money, or between the ordinary receipts
and expenditures of the government and those receipts and expendi-
tures which pertain to special funds or trust funds. The result is
that only in exceptional cases can a taxpayer or student determine
from the published statements of treasurers and auditors of public
bodies what have been the real incomes and expenditures of the gov-
ernments to which the statements relate, or the particular sources
from which such incomes were derived or objects for which such ex-
penditures were made.
Exactly the distinction that it is here desired to make between
statements showing gross receipts and disbursements and actual net
income and expenditure of a government can be seen by reference to
the two tables appended to this report, entitled " Receipts and dis-
bursements of the insular government of Porto Rico under civil
government. May 1, 1900, to June 30, 1907," and " Actual net in-
come of the insular government by main categories, July 1, 1901, to
June 30, 1907." The first of these two st^,tements is prepared from
data taken from the monthly account current rendered by the treas-
urer to the auditor. In this table every item entered on the treas-
urer's books as a receipt or disbursement figures. Thus, for example,
if a transfer was made at any time from one item to another as, for
instance, from ordinary fimds to trust funds, that item would appear
as a payment from the funds from which it was taken and as a re-
ceipt to the fund to which it was carried, although it is evident that
in such a case the insular treasury, in fact, neither re-ceived nor made
any payment. In the same way all taxes collected by the insular
treasury, on behalf of municipalities, figure on the receipt side of the
statement as income and on the expenditure side as outgo, although
in respect to this transaction the insular treasury has acted merely as
an agent and has profited in no way in the sense of receiving a real
addition to its funds, nor has made any real expenditure. There are
very many other trsjnsactions which, in like manner, swell both sides
BEPORT OF THE OOVEBNOB OF PORTO RICO. 91
of the account. The result of this practice is that the table in itself
furnishes little or no real information regarding what have been the
income and expenditure of the government. It is, in other words,
a purely bookkeeping statement constituting a necessary feature of
the system by which the treasurer is held to accountability for all
moneys received and disbursed by him, and by which a proper record
is kept of all bookkeeping transactions. In the second table, all of
these purely bookkeepmg items, as well as all those relating to the
handling of trust funds have been eliminated, with the result that
this table presents exact information regarding moneys that have
actually entered the treasury in the payment of taxes and other dues.
It is not, strictly speaking, a bookkeeping statement but is rather a
derived statement in order to make known the real financial oper-
ations of the government. The totals appearing in this table are
further analyzed in the tables that follow, so that from them anyone
can easily determine for the years covered by the tables exactly the
income obtained from each of the sources from which the government
derives its revenues.
It is hardly necessary to comment upon the importance of having
the books of a government so kept that statements similar to this
latter class of tables can always be prepared. Without such state-
ments not only does the public fail to receive that information to
which it is entitled regarding governmental affairs, but the govern-
ment officials themselves do not have the data it is essential that
they should have if they are to judge properlv regarding the pro-
ductiveness of the various sources of income or the government, the
relative costs of different services, and the course of governmental
finances with a view to determining the results of policies pursued.
Important in any government the presentation of information of
this character was felt to be especially desirable in the case of the
government which exists in Porto Rico. Here new lines of policy
were being adopted, new sources of revenue opened up, and new lines
of expenditure provided for, and it was extremely desirable that the
results of such action should be clearly shown. In a peculiar manner,
moreover, the officials here entrusted with the direction of affairs may
be said to have the responsibility of trustees, and not only the people
of the island themselves, but those of the whole United States are
interested in knowing exactly how affairs are being managed.
Finally, the publication of such information in an easily compre-
hensible form is essential if the government is properly to perform
its task of educating the people of the island in a knowledge of their
public affairs and of the principles and art of government, so that the
management of such affairs can be more largely placed in their hands.
When civil government was first organized in Porto Rico, a system
of government bookkeeping and accounting had already been organ-
ized by officials sent down from Washington specially for this pur-
pose at the request of the military authorities. This system, while
placing every guaranty around the due accounting: for all public
receipts and expenditures, wholly failed to provide for the recording
of financial transactions in such a way or their presentation in
annual reports in such a form that the real financial operations of
the government could be determined. The system, in a word, pas-
sessed all the defects in these respects characterizing systems of public
accounting and reporting generally prevailing in the United States
92 BEPORT OF THE GOVEBNOR OF PORTO RICO.
that have been described. This is not stated as a reflection upon the
work of the persons responsible for the introduction of the system into
Porto Rico. It was a practical impossibility at that time to establish
at once a thoroughly satisfactory accounting system, and the persons
charged with the financial efforts of the government had little option
but to copy, as closely as local conditions would permit, systems
already in force in the United States. The working out of a satisfac-
tory system of accoimting, moreover, is distinctly an administrative
problem that must be worked out in the light of actual experience,
and the writer knows only too well that it was only after years of
effort on his part that he was able to put into operation a system that
even in a measure meets his wishes in respect to this matter.
This matter of the system of accountmg and reporting has been
considered at some length because the matter is one of fundamental
importance, because no feature of the administration of the depart-
ment has received greater attention during my incumbency or the
office of treasurer, and because, moreover, it is believed that a very
large degree of success has rewarded such efforts. It is believed that
there are few, if any, commonwealths or municipalities that can pre-
sent as complete and detailed a statement of the real financial opera-
tions of their governments during a series of years as is presented for
Porto Rico in the tables appended to this report. From these tables
it is possible for anyone, whether familiar with bookkeeping opera-
tions or not, to determine, for the period covered by the civil govern-
ment of the island, exactly what has been the real net income of the
insular government during those years and the detailed sources from
which such income was derived. In the same way the actual con-
dition of the treasury at the end of each fiscal year can be seen.
In one respect only does the showing fail to be as complete and
detailed as would be desired. As yet it has been impossible to make
a presentation of actual net expenditures proper of the insular gov-
ernment in the same manner as receipts are shown. This has been
due to the fact that data necessary for the making of such a showing
is not contained in the books of the treasurer, but can only be found
in those of the office of the auditor. Fortunately, however, that office
is now in complete accord with the aims of the treasury department
in respect to the presentation of tables showing the actual operations
of the government as distinct from purely bookkeeping statements,
and is now cooperating with the treasurer in the attempt to extract
from his books the data necessary for p^e^)aring a table that will show
actual real expenditures since the organization of civil government.
The work of preparing such a table is now under way, but it was
impossible to have it completed in time for inclusion in this report.
Although the subject will receive full treatment elsewhere in this
report, it may be stated here that the same efforts that have been
made to prepare and present data showing the real operations of
the insular government have been exerted in respect to the organiza-
tion of a system of accounting and reporting for the municipalities.
Here the author of the report has had a free hand, as absolute author-
ity was vested in him by law to prescribe the methods of bookkeeping,
accounting, and reporting that should be followed by the munici-
palities. In the case of those bodies, therefore, he has been able to
carry out his wishes to the fullest possible extent, with the result,
BBPORT OP THE GOVERNOR OF PORTO RICO. 98
as will be elsewhere described, that it is possible to present com-
plete statistical data showing in detail the real financial transac-
tions of these bodies. It is a matter of certainty that equally com-
plete data regarding municipal operations can not be obtained in
respect to the municipalities of any one of the United States.
Having now completed our account of the revenue law of the
island and of the system of accounting that has been organized,
we are in a position to study the results that have been obtained in
Jractice and, generally, what has been the financial experience of
^orto Rico as exhibited in its movement of receipts and expenditures
since the organization of civil government.
For historical purposes there is first given a statement of receipts
and disbursements of the insular treasury under military govern-
ment, July 1, 1899 (the date on which a formal system of account-
ing, permitting of a distinction between military and civil expendi-
tures, was introduced) to April 30, 1900, when the military govern-
ment came to an end. The system of taxation and the methods of
accounting were so different during that period from what they
have been during the period of civil government that no comparisons
of value can be made between the operations of the two periods.
The table, however, has been inserted for what it is worth in order
to carry the record oack as far as possible.
Receipts and disbursements of the insular treasury under military government,
July i, J899, to April 30, 1900.
Balance on hand July 1, 1899 $450, 452. 83
RecGlots *
Customs $1,031,773.08
Postal 69, 752. 24
Internal revenue 214,513.91
MisceHaneous 61,651.44
1, 377, 690. 67
Total receipts, Including balance on hand
July 1, 1899 1,828,143.50
Disbursements :
Customs 1, 329, 005. 85
Postal 86,986.88
Internal revenue 120, 528. 34
Miscellaneous 6, 274. 22
1, 542. 795. 29
Balance on hand April 30, 1900 285, 348. 21
From this table it will be seen that when civil government was
organized on May 1, 1900, it had turned over to it by the late military
government a cash balance of $285,348.21. In the table that follows,
alances on hand end of year, classifie(J, April 30, 1900, to June 30,
1907, are shown the changes that have taken place in this cash balance
since that date until June 30, 1907. This table has been so constructed
as to show clearly that part of the funds of the insular government
that is available for insular expenditures, and therefore constitute
insular balances proper, and that part that is composed of trust funds.
Included in the table are also the amounts due from the municipalities
and local school boards on account of short-time loans made to them
from the insular treasury since the inauguration of the system of
making such advances. It is evident that such items should be in-
94
REPORT OF THE GOVERNOR OF PORTO RICO.
eluded in any effort to show the status of insular funds, as they consti-
tute a real asset of the government, although not immediately availa-
ble in the same way as tne money depositeoTto the open account of the
treasurer in the insular depositories.
Balances on hand end of year, classified, April SO, 1900, to June SO, 1907.
Month and year.
April
June
June
June
June
June
June
June
June
30, 1900.
90, 1900.
30. 1901-
30. 1902.
30. 1903.
90, 190(.
80. 1905.
30. 1906.
90, 1907.
Insular funds.
Gash balance
available for
expendi-
tures.
$e8r>. 348.21
907,727.68
74,631.41
814,600.40
344,310.68
382,006.87
384,489.67
870,758.98
1,000,178.35
Due from
munidpaU-
ties and
school
boards
(loans).
$116,114.66
157.263.55
803.964.01
Total.
9285,348.21
307,727.58
74,631.41
314,600.40
844,310.58
392,605.87
500,604.23
528,022.48
1,213,138.26
Trust funds.
$489,019.13
1,043,868.46
910,732.58
531.750.29
878.741.78
ai7,547.48
1,421,240.21
Grand total.
1285,348.21
307,727.58
563,650.54
1.358.468.86
1,285,043.16
864.446.16
874.846.01
775.569.96
2.684,378.47
This table presents a very interesting showing of the success that
the insular govermnent has had in not only meeting all of its ex-
penses, but in accumulating a large cash balance. At first, expendi-
tures exceeded receipts, and the cash balance received by the insular
treasury from the military government on April 30, 1900, of $285,-
348.21, was reduced to $74,631.41 on June 30, 1901. Since then, how-
ever, each year, with one exception, when a slight decrease in the
balance took place, has seen this balance augmented. The most re-
markable increase, it will be seen, took place during the fiscal year
just closed. On June 30, 1906, the insular balance, including" the
money due from municipalities and school boards, amounted to $528,-
022.48. On June 30, 1907, this balance stood at $1,213,138.26, an
increase during the year of $685,115.78. This very great increase
in the available resources of the treasury took place notwithstanding
the fact that more liberal appropriations were made during the year
for schools, roads, and practically every other branch of the public
service. In this increase we have striking evidence of the remark-
able prosperity enjoyed bv the island during the past year — a pros-
perity greater probably than that ever enjoyed by the island in the
past. With this large balance, and with a constantly increasing in-
come, the insular government will be able to make even greater prog-
ress than it has in the past in the work of giving to the island im-
proved roads, educational facilities, and other works of public benefit.
The table that follows has been inserted in order to show the policy
pursued by the Government in respect to the use of financial institu-
tions as depositories of insular funds.
BEPOBT OF THE GOVEBNOE OF POBTO RICO.
95
Custody of funds of Porto Rico, June SO, 1901, to June SO, 1907.
Institution.
Fiscal year ending June S0~
1901.
1902.
United States assistant treasurer, New York
American Colonial Bank of Porto Rico
DeFord&Co., bankers, Porto Rico
First National Bank of Porto Rico
Bancode Puerto Rico
Banco Territorial y Agricola de Puerto Rico
Seliffman & Co., bankers, New York
Due from municipalities and school boards (loans) .
9260,000.00
166,017.97
167,632.67
$1,009,926.43
186,166.74
168,387.69
Total.
1903.
$760,327.88
237,341.62
187,373.76
100,000.00
563,660.64
1,368,468.86
1,286,043.16
Institu^on.
Fiscal year ending June 30—
1904.
1906.
United States assistant treasurer, New York '9800, 000. 00
American Colonial Bank of Porto Rico
De Ford A Co., bankers, Porto Rico
First National Bank of Porto Rico
Banco de Puerto Rico
Banco Territorially Agricola de Puerto Rico
Seligman A Co., bankers, New York
Dnefrom municipalities and school boards (loans) .
Total
364, 446. 16
200,000.00
$608,231.36
200,000.00
60,000.00
116,114.66
864,446.16
874,346.01
1906.
1907.
$368,806.41
200,000.00
"66,666.06'
"i57,"263.'66"
$1,020,660.48
776,669.96
200,000.00
100,000.00
50,000.00
1,069,758.08
208,964.91
2,634,878.47
As has been described in previous reports of the treasurer, the
treasurer himself handles no money directly. All receipts or the
government of whatever description are paid into one or the other of
the banking institutions designated as insular depositories, and all
disbursements are made by drafts upon such institutions. This sys-
tem has many advantages. It not only facilitates greatly the system
of government bookkeeping and account, but relieves the government
from the heavy expense 01 maintaining a banking department with
branches throughout the island, furnishes the maximum security in
respect to the custody of funds, and is productive of a no unimpor-
tant income to the insular treasury through the interest paid by these
depositories on the dailj^ balance of insular funds in their possession.
The large amount deposited with the assistant treasurer at New York
during the earlier years covered by the' table represents the balance of
customs receipts which had been covered into the P^deral Treasury
and which Congress had ordered refunded to the island as a special
fund to be dedicated to the works of public improvement. The
money so deposited earned no interest, and for this as well as other
reasons the policy has been pursued or bringing the money there de-
posited to the island as rapidly as it was believed that this could be
safely done. At first use was made of only two insular institutions
as depositories, the American Colonial Bank and the banking house
ofDeFord&Co.
When the First National Bank of Porto Rico was organized in
1903 it was made a depository. Later, in 1905, the Banco Territorial
y Agricola de Puerto Rico and in the vear just closed the Banco de
Fuerto Rico were added to the list or depositories. Prior to the
American administration these two institutions had been the two
most important banking corporations of the island. Partly because
both of them had suffered severely in consequence of the hurricane of
96 BEPORT OP THE GOVBENOB OF POBTO BICO.
1899, and partly because the character of their organization and
financial methodfs was not entirely satisfactory, avail had not been
made of them by the Government as institutions in which to deposit
insular funds. Both of these banks, however, successfully weathered
the losses entailed upon them by the hurricane and gave evidence
that their financial condition was steadily improving. In 1905 a de-
tailed examination was made of the organization and financial con-
dition of both of these institutions. In this examination the depart-
ment had the assistance of one of the experts of the well-known
accounting firm of Haskins & Sells, of New York City. The result
of this examination, in so far as the Banco Territorial j Agricola de
Puerto Rico was concerned, was satisfactory, and that institution ac-
cordingly, as has been stated, was designatea a depositorv of insular
funds. The results of the examination of the Banco de l^uerto Rico
showed that the condition of that bank was not in all respects satis-
factory.
The governor of Porto Rico, accordingly, acting under powers pos-
sessed by him, directed the bank immediately to take steps to put its
affairs in proper shape. This the bank did, and a new examination
of the affairs of the bank, made by the same agent of the accounting
house of Haskins & Sells that had made the prior examination, showed
that the bank had placed itself upon a solid foundation and had made
^eat progress in the interval intervening between the two examina-
tions. In consequence of this improved condition this bank was, dur-
ing the fiscal year just closed, designated a depository of insular
funds. The large sum figuring as in the possession of J. & W. Selig-
man & Co., bankers. New York, constitutes the money obtained
through the sale of the issue of $1,000,000 of bonds for road improve-
ment purposes. This sale, as elsewhere described, was negotiated
through this firm as fiscal agent, and after the sale the firm was desig-
nated as a depository for flie custodv of the fund until it could be
expended or brought to the island for deposit in local institutions.
Interest at the rate of 3 per cent is paid by the depository of this
fund.
In all cases the depositories either furnish the insular government
with fidelity bonds or deposit with the treasurer of Porto Kico securi-
ties to guarantee the due accounting for all insular funds coming into
their possession.
Turning now to an examination of the receipts and disbursements
of the insular government, there is given in the table that follows a
statement of the receipts and disbursements of the insular govern-
ment of Porto Rico under civil government, May 1, 1900, to June
30, 1907 :
BEPOBT OF THE GOVEBKOB OF POBTO BICO.
97
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98 BEPOBT OF THE OOVEBNOB OF POBTO BIOO.
This table is a purely bookkeeping statement showing the sum total
of the operations of the insular treasury during the period covered.
In it, as elsewhere described, no distinction is made between gross re-
ceipts and disbursements and net income and expenditures of the
insular government proper, and, consequently, but little information
is furnished relative to what have been the real income or real ex-
penditures of the Government during such period. It should be ex-
plained that the figures showing the balances on hand at the end of
the year do not agree with those shown in the table relating to insular
balances, as the latter table includes the amounts due from mu-
nicipalities and school boards, besides taking account of certain other
items, such as outstanding checks, obligations in the course of settle-
ment, etc., which figure in a somewhat different way than in the table
under discussion. Without entering into a detailed description of
these differences it may be said that the latter table shows the money
actually in the hands of the treasurer for which he is accountable,
while the former shows the real cash assets of the insular government '
at the end of the year.
If one desires to know what has been the real net income of the
insular government during the period covered by the present civil
government reference must be had to the tables that will now be pre-
sented. In these tables, as elsewhere described, all bookkeeping
transactions have been eliminated, as well as all money received by the
insular treasury and afterwards paid to the municipalities, in the
effort to show a statement of only moneys actually entering the in-
sular treasury in the way of payment of taxes and other public dues
available for ordinary current expenditures of the government. In
doing so all moneys properly constituting a real source of income of
the government are included as ordinary income, although in certain
years thej were covered into the treasury under the head of trust
funds. Thus, for example, during certain years receipts from
the insular telegraph service and from harbor and dock fees were
covered into the treasury as special trust fund receipts, and expendi-
tures were then made for these two services from such receipts. This
system of maintaining special funds for certain services of the gov-
ernment, it is believed, is a very vicious one. It makes it difficuft, if
not almost impossible, for the financial officers of the government to
make clear and comprehensive statements of the total receipts and ex-
penditures of the government, and causes unnecessary bookkeeping
operations and complications by the transfers which have to be made
where the funds thus created are either inadequate or larger than are
needed for the services to which they relate.
The only sound method of government bookkeeping is that of having
all government income proper covered into the general funds of the
fovemment, and all expenditures made upon general appropriations
y the legislature. This does not preclude, but on the other nand fa-
cilitates, the keeping of the accounts in such a manner that the receipts
and expenditures of each service independently can be clearly seen,
and thus the extent to which a particular service is, or is not, self-
supporting can be determined. As rapidly as the consent of the
legislature could be obtained, the policy first adopted of creating
special funds for special services was changed, so that at the present
time there are no trust funds having relation in any way to the ordi-
BEPOBT OP THE GOVEBNOE OP PORTO RICO. 99
nary receipts and expenditures of the government. It was the ex-
istence of these funds in the past that has made the preparation of
a table showing actual income of the government such a difficult
operation. It is believed, however, that success in this work has been
attained, and that the tables, about to be considered, present an
accurate showing of such real income.
The table first presented gives the actual net income of the govern-
ment by main categories of receipts since the fiscal year ending June
30, 1902. The tables that follow show this income according to de-
tailed sources. Thus the summary table shows the total amount
received each year from miscellaneous sources, while the detailed
table shows the particular source to which this total can be assigned.
Attention should be directed, however, to the fact that the total re-
ceived by the insular government from excise taxes, as given in the
summary table, does not agree with the combined totals of th^ three
tables that follow, in which are shown excise tax receipts according
to detailed sources. As has been pointed out, during the earlier
years, or those ending June 30, 1902 and 1903, the municipalities had
turned over to them 15 per cent of excise tax receipts, and during the
year ending June 30, 1904, 7^ per cent of such receipts. The sum-
mary table shows only the portion of the excise tax receipts accruing
to the benefit of the insular treasury after the municipal quota had
been paid, while the detailed tables show the total receipts of the
excise tax system. Even for the later years, however, when no part
of these taxes were paid to the municipalities, a slight divergence
between the tables exists, due to the fact that the figures in the first
table are taken from the money actually covered into the treasury
for stamp sales, while the data showing the purposes for which the
stamps were used were taken from the collectors' returns of stamps
sold. As stamps were sold in the closing days of one month and the
money receivea deposited during the first part of the next month, it
follows tha£ there would be a slight difference between the total value
of sales shown on account of sales made during the closing days of
June, the proceeds of which were not deposited until the first days
of July, or during the next fiscal year. The differences between the
two showings, however, are very slight.
Through these summary and detailed tables it is thus possible to
determine the real income of the insular government during the years
covered by the table, and the particular sources from which it was
derived. It is unfortunate that this analysis of the net income of
Jhe insular government could not be carried back of the fiscal year
ending June 30, 1902, and that of the detailed analysis of miscel-
laneous receipts back of the fiscal year ending June 30, 1903. This
is due to the fact that the accounting sysiem as first organized pro-
vided for the covering into the treasury of most sources of income
under general headings, such as internal revenue, miscellaneous re-
ceipts and the like, no effort being made to keep the account for each
source of income separate. As elsewhere described, this system was
changed at the earliest practicable moment so as to permit of the se-
curing of the information in the form in which it is now presented.
It was not possible, however, to make such changes retroactive and
consequently this analysis of receipts cannot be made to cover the
whole period of civil government. In covering the last five years,
100
REPOBT OP THE GOYBBKOB OF POBTO BICO.
however, it presents all the information that is required for most
practical purposes.
Actual net income of the in^iular government^ by main categories^ July i, 1901, to
June 30, 1907,
Fiscal year ending June 80—
Sources of Income.
1902.
1903.
1904.
1905.
1906. i 1907.
Customfl . — —
$848,258.30
804,543.09
10*), 311. 74
429,964.16
9,673.07
5,885.91
78,686.65
1771,447.90
961,077.44
28,666.05
416,045.22
9,746.24
7,779.87
111,172.82
$631,900.78
1,023,319.78
098.15
477,431.32
8,674.77
8.385.57
112,490.66
1658.847.67
1,505,464.13
$716,111.20 tl.lSS.5fi5.<ll
Excise taxes (lefui munici-
pal quota)
Taxes accruing prior to
July 1.1901
1,420,606.90
1,052,070.06
General property tax (In-
sular quota)
Inheritance tax
178,811.15
13,778.18
10,160.14
158,711.67
199,226.21
14,418.68
12,070.32
102.085.83
171,806.87
10,705.27
Three per cent tax on in-
surance premiums —
MlSf^Uaneoiifl _ _ _ _ _ _ .
13,272.61
251,831.97
Total
Repayments— —
2, 282,152.J>2i2, 305,931.54
S1.273.86| 51,448.84
2,263,215.97
48,218.84
2,520,272.84
105,533.14
2,554.554.14
170,190.76
3,538.241.78
210.285.21
Total. Including re-
payments -
2,313,426.78.2,357,379.38
2.311,429.31
2.625,805.98
2,724,744.90
8,748,526.00
Excise stamp sales, detailed by sources, February 1, 1901, to June 30, 1907,
SCHEDULE A.— EXCISE PROPER.
Source.
Distilled spirits.
Beer _.
Wine
Champagne
Total liquors^.
Cigars and manu-
factured tobacco..
Cigarettes-
Total tobacco.
Matches
Medicinal prepara-
tions and i>erfum-
ery
Arms and ammuni-
tion
PJaying cards
Oleomargarine
February
I to June
80,1901.
if!96,809.15
8.519.54
0,559.28
101.00
Fiscal year ending June 30—
1902.
1906.
1904.
lu.'jss.o;
10,960.40
60.463.20
77,423.66
Total
Grand total—.
5,092.40
1.422.79
449.77
4.16
366.00
7,3.'?5.18
$476,855.85 $500,093.39 $520,547.77
36.888.41
30,157.00
808.00
544,700.26
61,008.23
214,870.97
275,969.20
18,234.26
4.501.63
67,356.06, 88,909.01
34.&%.09| 88,985.11
5)66.75, 630.00
593,852.28 594,071.89
65,674.48
306,837.07
372,511.55
18,113.80
5,462.83
1,767.23 2,388.56
148.67 144.12
1.00 87.40
70,909.45
271,835.88
312,745.38
24.652.79 26.196.71
196,747.81
845,881.26 992,660.54
19,950.70
5,535.96
1,829.68
255.15
27,580.49
1905.
$754,161.01
42.543.61
50,074.96
1.187.00
1906.
847,956.58
109,665.07
306,209.55
415.874.62
29,763.00
7,762.84
2,550.20
021.19
40,697.32
964,897.71 1,804,628.52
$576,780.26
64,588.70
68,669.96
1,458.70
096,497.62
128,722.15
339,009.98
467,732.08
18.631.96
9,940.64
1,773.98
815.43
81,162.01
1,106,801.71
1907.
$042,656.06
79,981.47
74,886.22
2.535.6S
1,090,910.27
149,396.87
382,484.46
531,891.33
26.940.80
12.944.17
5.288.26
1.828.22
46,999.45
1,078,810.05
Note.— The excise-tax system wont into force February 1, 1001.
SCHEDULE B.— LICENSE TAXES.
Dealers:
Wholesale-
Distilled .spirits...
Beer and wine
Cigars and ciga-
rettCM
Armaand ammu-
nition
Medicinal prepa-
rations and per-
fumery
88,732.00
810.00
999.00
90.00
$16,806.50
5,411.80
$16,591.00 $18,141.50
1,M6.00 3,426.93
9, 485. 00 9, 405. 55 11, 018. 75
248.00 288.00 801.00
Total dealers,
wholesale .... 5, 681 . 00
1=
26,870.00 81,261.98
$17,554.00
6,004.00
9,682.00
1,092.00
84,041.05
34,332.00
$19,914.00
6,690.00
5.530.50
414.00
3,467.00
36.024.50
$26,848.00
8,292.00
6,530.60
278.00
3,387.00
44,335.50
BBPORT OP THE OOVBBNOB OP PORTO RICO.
101
Eafcise stamp sales, detailed by sources, February 1, 1901, to June SO, 1901 —
Continued.
SCHEDULE B.— LICENSE TAXES-Contlnued.
Source.
Februarj-
1 to June
30, 1901.
Fiscal year ending June 80—
1902.
1903.
1904.
1906.
1906.
1907.
Dealers— Continued.
Retail-
Distilled spiritif,
wine, beer
Cigars and ciga-
rettes
15, 580. a*)
4.617.00
922,609.72
16,145.00
$41,440.60
29,526.99
$45,650.16
8S,84L37
955,944.20
40,042.60
163,272.00
38,740.50
1,414.50
5,005.50
$77,679.60
45,183.75
1,342.00
Arms and ammu-
nition
Medicinal prepa-
rations and per-
fumery
6,564.00
"
Total dealers,
retail
10,197.05
38,754.72
70, 967. 49 79,491.88
95,986.80
108. 432. 50
129,669.25
' ' -. -
Manufacturers:
Distillers
1
3,660.00
225.00
130.00
2,273.00
2,975.00
Rectifiers
5.089.00
Manufacturers of
stills
80.00
Cigars and ciga-
rettes
2,707.00
Total manufac-
turers
6,178.00
10. 861. 00
,
Grand total
15,828.05
65,624.72
102.229.47
113,632.68' 130,318.80 150,635.00
1
184,856.76
SCHEDULE C— DOCUMENTARY TAXES.
Notarial Instruments .
Cnstom-bonse entries.
Tax certificates
Registrars of property
Administrative fines .
$8,067.32
4,773.20
$28,623.16
6,288.19
783.00
$20,890.76
4,223.30
1,192.00
$20,992.18
4,081.45
2,075.10
$20,827.69
3,556.60
1,008.00
33,360.43
10,306.85
365.00
1,826.67
$22,208.92
3,601.00
1,204.00
41.008.90
7,158.81
$29,310.84
8,688.00
1.320.00
46, 434. 66
1
8, 181. 81
Licenses to carry fire-
arms
Sate of blank books,
etc
384.75
227.86
Total
12,840.52
35,694.35 26.306.06
27, 098. 73
71,249.94
75, 560. 88
88,012.16
Miscellaneous receipts detailed, July 1, 1902\ to June SO, 1907.
Source.
Interest on bank balances and loans to
municipalities and school boards
Insdlar telegraph
Harbor and dock fees
Franchiiseji and royalties
Licenses to foreign corporations
Licenses to carry firearms
licenses to automobiles
Administrative fines and sale of confis-
cated goods
Judicial fees and fines
Kait of government property and censor.
Sale of government property, convict
labor, etc
Rental of mines and fees for titles to
mines
Fees for examination of notaries, etc
Pay patient, insane asylum
Otter •-...
1903.
$8,704.48
29,287.90
28,755.11
3,098.23
1,350.00
2,450.00
Fiscal year ending June 80—
1904.
I
7, 153. 55
19,451.70
983.09
4,423.69
4. 040. SI
233.34
1.095.00
6, 146. 42
$11,38L79
80, 179. 24
21,369.05
8,576.20
1,600.00
1.661.00
Total.
7, 532. 15
16,126.74
2,140.81
5,758.18
3.332.16
1906.
$13,021.28
34,091.22
23. 106 66
6,4><8.24
1,950.00
815.00
1,859.50
979.83
798.02
50, 453. 35
4, 562. 37
9,954.21
1,964.70
4.595.51
1,679.00
232. 02
111,172.82 , 112,496.66 j 153,711.57
1906.
$16,696.44
62,075.84
26,978.04
6,879.08
2,400.00
244. 35
73,375.43
7,106.52
1, 572. 12
1,913.00
418. 91
3,310.00
166.10
1907.
$35,406.06
59,226.07
34,785.72
10,864.08
8,176.00
1,620.00
257.89
87, 128. 16
9,198.58
2,380.51
961.13
6.47
6,921.39
1,060.98
192,036.83 251,831.97
102 BEPORT OF THE GOVERNOR OF PORTO RICO.
Examining these tables various facts of great interest relative to
the income of the insular government are apparent. First, and most
important of all, is that die real income of the Government has in-
creased in the five years, from 1902 to 1907, by over a million and a
quarter dollars, this, notwithstanding the fact that during the period
a very large part of the proceeds of the general property tax was sur-
rendered to the municipalties, a surrender which was compensated for
only in part by the insular government discontinuing tne payment
of a part of the excise taxes to these bodies. Thus, the net income
of the insular government during the fiscal year ending June 30,
1902, excluding repayments, was $2,282,152.92, and during the fiscal
year ending June 30, 1907, $3,538,241.78, an increase of $1,256,088.86,
or 55 per cent during five years. If account be taken of repayments
which, so far as funds available for appropriation are concerned,
constitute a receipt of the insular treasury, the showing is still more
favorable, the increase being from $2,313,426.78 to $3^48,526.99, an
increase of $1,435,100.21, or over 62 per cent.
If we turn now to the consideration of the particular sources of
income responsible for the increased receipts of the insular treasury,
it will be found that practically every source of revenue has steadily
increased in productiveness. The most striking cases, however, are
those of receipts from customs dues and excise stamp sales. In re-
spect to the first, it was the general expectation that customs receipts
would steadily diminish as trade between the island and other coun-
tries was transferred from foreign coimtries to the United States.
The first treasurer of the island indeed estimated that not more than
$300,000 could be expected from this source, and in my own preceding
reports I more than once called attention to the fact that, in my
opinion, less and less reliance could be placed upon this source of in-
come. The remarkable prosperity of the island, however, has utterly
disproven these predictions. It is true that receipts from customs
declined during a number of years, the amount obtained from this
source being $1,018,535.81 in the fiscal year ending June 30, 1901;
$848,258.30 in the fiscal year ending June 30, 1902; $771,447.90 in the
fiscal year ending June 30, 1903; and but $631,909.73 in the fiscal
year ending June 30, 1904. With the fiscal year ending June 30, 1905,
however, the tide turned, and since then customs receipts have stead-
ily increased, being $658,347.67 in the fiscal year ending June 30,
1905; $716,111.20 in the fiscal year ending June 30, 1906, and $1,138,-
555.61 in the fiscal year ending June 30, 1907, the last sum being the
largest amount ever received by the island from customs during any
fiscal year since the organization of civil government.
The record in regard to excise stamp sales is, if possible, even more
remarkable. In the fiscal year ending June 30, 1902, there was
obtained from this source $804,543.09, while in the fiscal year ending
June 30, 1907, there was realized from this class of taxes a total of
$1,952,070.95, or considerably more than twice as much. This increase
was due only in small part to the fact that the insular treasury, in
the latter year, received all of the proceeds of stamp sales, while, in
the former year, a part was paid to the municipalities. During the
years ending June 30, 1902, 1903, and 1904, the total receipts, includ-
ing the municipal quota from excise taxes, were $945,530.90, $1,128,-
889.95, and $1,106,069.78, respectively. It will be seen that the in-
BBPOBT Olr THE QOVEBKOE OF POETO BICO. 108
crease in the gross receipts from excise taxes from 1902 to 1907 was
thus $1,006,550.05, or over 100 per cent. The detailed tables show the
classes of articles responsible for this verjr ^reat increase. Although
the receipts on accoimt of almost every article show an increase, much
the most important increase is due to the tax on distilled spirits, that
item alone showing an increase of from $476,855.85 in the fisoal year
ending June 30, 1902, to $942,555.95 in the fiscal year ending June 30,
1907. This increase is due partly to the increase in rates imposed and
partly to the greater consumption of distilled spirits following as a
consequence of the wide diffusion of increased prosperity among the
taxpayers of the island. The most gratifying increase, probably, is
found in that of the tax upon cigars and manufactured tobacco.
This increase has been from $61,098.23 in the fiscal year ending
June 30, 1902, to $149,396.87 in the fiscal year ending June 30,
1907. This increase is said to be especially gratifying because but
little change has been made in the rate of taxation imposed, and the
increase is oelieved to be largely due to increased efficiency in collect-
ing the taxes.
in the early years great difficulty was experienced in administering
this portion of the excise tax law, and it is certain that a very large
numoer of cigars were manufactured and consumed in the island
wi^out paving the proper tax. Persistent effort, however, and the
adoption of new devices have steadily diminished the cases of viola-
tion of the law, until it is believed that now but few contraband
cigars find their way to the public. The increase in receipts from
Schedule B license taxes has also been notable, this increase being
from $65,624.72 in the fiscal year ending June 30, 1902, to $184,855.75
in the fiscal year ending June 30, 19OT. The increase in the rates
charged is responsible to a considerable extent for this increase. In
Schedule C the most interesting item is that of receipts from regis-
trars of property. Formerly, registrars of property received their
remuneration through fees paid to them for the recording of docu-
ments. In 1905 the law was changed so as to place these officers on a
salaried basis and require all fees to be paid into the insular treasury.
Receipts from this source exceed by a few dollars the total expendi-
tures for maintaining these offices, showing that the schedule of fees
has been so fixed as to make these offices self-supporting, while not
affording to the insular treasury a net income of any importance.
Although other sources of income, individually, are of much less
importance than those of customs receipts, excise stamp sales and the
general property tax, they, nevertheless, in the aggregate, constitute
a very important part of the total receipts of the treasury. Especi-
ally is this true of the receipts classified together under the general
head of " Miscellaneous." These receipts have increasea from
$78,536.65, during the fiscal year ending June 30^ 1902, to $251,831.97
during the fiscal year ending June 30, 1907. It is interesting to note
the particular sources of income responsible for this very great in-
crease. This information can be obtained in the table showing " Mis-
cellaneous receipts, detailed." Examining this table it will be seen
that the income derived by the treasury from interest on bank
balances and loans to municipalities and school boards, increased
from $8,704.48, during the fiscal vear ending June 30, 1903, to
$35,406.05, during the fiscal year encling June 30, 1907 ; that receipts
from the insular telegraph increased from $29,287.90, during the
104 BEPOBT OF THE GOVERNOB OF POfeTO RICO.
former year, to $59,226.07, during the latter year. A similar increase
can be seen in almost every other item, but it is not necessary to
repeat the fibres here as they can be more plainly seen by inspection
01 the table itself. Note specially should be made, however, of the
marked increase of receipts from judicial fees and fines. During the
fiscal year ending June 30, 1903, receipts from this source amounted
only to $19,451.07, which sum should be credited almost wholly to the
item of fines.
A new system of court fees was established and went into force
July 1, 1905, with the result that receipts from the two items of
judicial fees and fines jumped to the sum of $50,453.35. In the two
years following, without any change in the system, the amount ob-
tained from this source has increased to $87,128.15. The system of
fees is very moderate and does not impose any very ^eat burden
upon litigants. The expense of administering justice m the island
is very heavy, and it is, therefore, gratifying that the judicial system
should itself so largely contribute to its own support. Special effort
has been made by the insular government to manage its productive
property and to grant special privileges and franchises in such a
way as to result in a benefit to the insular treasury while taking care
that individual enterprise should not be discouraged. The success
obtained in this direction is seen in the fact that while the ren£ of
government property and censos produced only $983.09 in the fiscal
year ending June 30, 1903, the sum of $9,198.58 wds obtained from
this source in the fiscal year ending Jxme 30, 1907, while in respect
to franchise and royalty payments the increase was from $3,098.23
in the former year to $10,86^1.08 in the latter year.
In connection with these tables showing the financial operations
of the government, it is of interest to consider the tables annexed to
this report in which are shown the assessed value of property and the
results obtained in enforcing the payment of the general property
tax since its establishment in 1901. The compilation of the data pre-
sented in these tables involved a large amount of labor, but the value
of the information that can be obtained from them, it is believed,
much more than compensates for the work involved. In them there
is presented not only an exhaustive showing of the results that have
been obtained in administering the general property tax system, but
through the information they afford, the treasury department has
been able to keep in intimate touch with the workings of the system
in every municipality of the island.
The department thus has been in a position to know the total
assessed value of each class of property in the island in each municipal
district ; to compare one district with another ; to follow the changes
that have taken place from year i<y vear, and to determine the extent
to which taxes pertaining to each fiscal year have been collected or
remain delinquent. Thus, as regards assessments, in addition to the
general table giving the total assessed value of property for purposes
of taxation each vear since the establishment of the tax, there are
three tables relating to the last three fiscal years which show, re-
spectively, for each municipality, and for the island as a whole (1)
the number of acres of each class of land taxed, the number of live
stock of each kind, and the quantity of other classes of personal prop-
erty; (2) the total assessed value of each of these classes of prop-
erty; and (8) the average value per acre or per unit of personal
BEPOBT OF THE GOVEBNOR OF PORTO RICO. 106
property. It was not feasible to make this analysis of the assessed
value of property according to classes of property for the fiscal years
prior to that ending June 30, 1905, as for those years the character
of the property assessed was not described with sufficient care. The
totals shown in these three tables vary slightly from the totals as
shown in the general tables giving the total value of property as-
sessed in each municipality, cuie to the fact that the assessment rolls
are always undergoing some change on account of the discovery and
correction of errors that have been committed or the addition to such
rolls of properties that had escaped assessment. The general table
shows the rolls as corrected to January 1, 1907, while the data for the
detailed tables had to be taken from the rolls as they stood at an
earlier date, as a large amount of labor would have been required
to have revised the detailed work so as to take account of the changes
that had taken place in the rolls since the data for the earlier years
was compiled. As will be seen, however, the differences between the
figures are very slight, so slight, in fact, as to detract in no way from
the value of tne showini^s made. >
If, now, we examine these tables it will be found that they present
information of great interest. In a Avay, they measure ana describe
with approximate accuracy the economic changes that have taken
place in the island during the years covered by them. Referring to
the tables showing the total assessed value of property of all classes,
it will be seen that the total assessed value of property for the first
assessment, that for the fiscal year 1901-2, amounted to a little less
'than $100,000,000, or exactly * $97,000,966. During the next three
years the total value tended rather to decrease than increase. The
material loss suffered in the fiscal year ending June 30, 1905, was due
to the change in the system of taxation, by which the effort to tax
credits was discontinued. In that year the total assessed value of
property was only $89,916,858, or nearly $10,000,000 less than the
assessment for the fiscal year ending June 30, 1901. To a very con-
siderable extent, also^ the decrease in the assessed value of property
was due to the unsatisfactory economic condition of the island dur-
ing these years. Beginning with the fiscal year ending June 30,
190(5, however, the total assessed value of property has increased rap-
idly each year, that increase being from $89,916,858 for the fiscal year
enciing June 30, 1905, to $94,048,066 for the fiscal year ending June
30, 1906; $99,549,290 for the fiscal year ending June 30, 1907; and
$108,407,794 for the fiscal year ending June 30, 1908. Particularly
was the increase a notable one during the last year, the increase
amounting to no less a sum than $8,858,504. In the three years
elapsing since the fiscal year ending June 30, 1905, the total assessed
value of properties in Porto Rico lias thus increased by the very im-
portant amount of $18,490,936, or over 20 per cent.
This increase has resulted only to a slight extent from the raising
of assessments that were formerly too low. It is due almost wholly
to the great advance that has tafeen place in land values during the
past two or three years, and the large amount of new capital that has
entered the island for investmeut in the erection of new sugar cen-
trals, the opening up of new plantations, and the development of to-
bacco and other industries.
If now we turn to the three tables showing the assessed value of
property in Porto Rico according to its character, quantity, total
106
BEPOBT OF THE QOVBBKOB OP POBTO BICO.
value and avera^ value per unitj it is possible to see exactly the
extent to which each of the municipalities of the island has partici-
pated in this increase and the class of property that has most ad-
vanced in value. As a means of keeping in intimate touch with how
the assessment of property is being made, the showing by municipal-
ities is of the utmost value. To those persons, however, who are
interested in the general changes that are taking place in the island,
results as they relate to the island as a whole are of most interest.
Th&se results have been abstracted and are presented in the table that
follows :
QuantUv. total valtie. and average voJac per unit of propertv in Porto Rico
ax annrmcd for purpoart of taration for the-ft»cal yearx ending June 30. 1905-
1901. clanHfled according to character of property.
Total urban
mi properly, rui
C»ne
Ptwure
Minor
Hush land*
Timber enci bnuli
Ulwcllaticiiu*
BuUdlngB and machine
Total raral
Total urban and rura
1S06
IW
ie,BU,sH
11.877,659
im
1B7,7B3
tn
9ae
"Z
906
^^:!g
is;4h:m
2.031,278
ril.S9D,9S4
iiSI
ei.«8.i«
BEPOBT OF THE OOVBBKOK OP PORTO SICO.
107
Quantity, total value, and average^ value per unit of property in Porto Rico
as assessed for purposes of taxation for the fiscal years ending June 30, 1905-
1907, classified according to character of property — Ck)ntinued.
Claas of property.
Personal property:
Money
Merchandlfle
<
Cattie
Horses
Mules
Pigs
Sbeep
Vessels
Other personal ..
Total personal
Grand total ...
Fiscal
year
ending
Jane
80—
Number
of acres
or units.
1905
1906
1907
1905
1906
1907
1905
1906
1907
1905
■ 1906
1907
1905
1906
1 1907
1905
1906
1907
1905
1906
1907
1905
1906
1907
1905
1906
I 1907
188,283
190,563
186,135
46,612
46,486
46,026
2,022
2,286
2,541
11,402
10,864
9,824
6,779
6,806
6,019
1905
1906
1907
255,098
256,005
250,645
1905
1906
1907
Total
aeseased
yal\ie.
11,496,429
1,940,723
1,785,879
5,504,642
5,888,826
6.(156,506
8,902,896
4,116,696
4,066,924
1,010,516
1,017,995
1,025,129
45,909
57,445
68,125
29,882
27,282
24,886
9,816
10,469
10,334
264,384
204,666
886,726
4,729,662
4,528,679
4,865,677
16,964,086
17,742,680
18,209,688
Average
value
per acre
or unit.
828.78
21.60
21.96
21.68
21.90
21.99
22.70
25.18
26.81
2.61
2.68
2.66
1.45
1.66
1.72
90,262,629
94,287,802
99,612,787
This table, it will be seen, classifies property in considerable de-
tail. The first classification is that between real property and per-
sonal property. Real property is further classified into the two main
cla.sses of urban property and rural property. For the former the
values of land and of the improvements on it are shown separately.
For the latter the land is classified very carefully according to the
character of the crop to which it is devoted, and the value of the
houses, buildings and machinery is shown separately. Personal prop-
erty is classified into money, merchandise, cattle, liorses, mules, pigs,
sheep, vessels and other. This table will well bear careful examina-
tion, as it brings out very clearly just the changes that have been
taking place in the island during the past three vears. There is
scarcely a figure in it but what is of interest. 'Thus, taking the
sugar-cane industry as an example, it will be seen that the number
of acres dedicated to the raising of sugar cane increased from 137,733
acres to 174,194 acres, an increase during the two years of 36,461
acres; and that the value of this land increased from $10,677,577 to
$14,607,338, an increase of $3,992,781. This increase was partly due
to the increased acreage and partly due to the increase in the value
of sugar-cane land generally, as the average value per acre increased
during the period from $77.53 to $84.22. Coffee lands, as shown by
the table, have undergone but very slight change. Tobacco lands show
an equal or greater proportional increase than that of cane lands,
the increase being in number of acres from 13,343 to 17,791, in total
108 BBPOBT OF THE GOVERKOB OF POBTO BICO.
assessed value from $347 J6C to $590,461. and in average value per
acre from $26.00 to $33.19. The great development in the tobacco
industry of the island, however, nas taken place during the past
year, and the results of that increase will only be shown when the
statistics of assessments for the fiscal year ending June 30, 1908, are
tabulated. It would be possible, thus, to point out the changes that
have taken place in respect to each class of lands and of each class
of property generally, but these changes can best be seen by an exami-
nation of the table itself. Attention, however, should be called to
the fact that this table demonstrates that practically all land of the
island, subject to taxation, has been duly listed and assessed. The
total acreage of the island, as given in the census report for 1899, is
2,307,84 8 acres. The table shows that 2,038,845 acres are on * the
assessment rolls. When consideration is had of the large amount of
land that belongs to the government, is occupied by cities, towns and
public roads, or is dedicated to other public uses, it is evident that
practically a complete discovery has been had of real estate liable
to taxation. The figures showing the number, total and average
value of live stock and other classes of personal property, must be
taken as only an approximate presentation of the amount and value
of such personal property in the island. Although every effort is
made by the assessors to list and value this property, it is certain
that a very considerable amount escapes taxation.
From the administrative standpoint the most interesting table ap-
pended to this report is the one showing the extent to which the
treasury department has succeeded in inforcing the prompt pay-
ment of all property taxes levied. This table shows the amount and
per cent of the 1 per cent tax levied for general insular and munici-
pal purposes remaining uncollected at the end of each fiscal year since
the estaolishment of tne system. The data are presented m such a
form that the record for the taxes levied for each year separately, and
for all years combined, can be followed out for each municipality,
and for the island as a whole. Through this table the department
thus has been able to follow accurately the work of tax collection in
each district and thus to determine the extent to which the collector
in each district is performing his duties with due energy. It is, of
course, recognized that some municipalities have not participated in
the increased prosperity of recent years to the same extent as others,
and that consequently it has been more difficult for taxpayers in those
municipalities to meet their tax obligations. The municipalities of
Agiias jBuenas, Utuado, Mayaguez, Las Marias, and Maricao, all of
which are districts largely devoted to coffee culture, are leading
examples of such municipalities. If now we consider the results
obtained for the island, as a whole, it will be seen that a record has
been made in respect to the collection of taxes that, it is believed, can
be equaled by few or no other countries, certainly by no other coun-
try in which the property assessed consists so largely of agricultural
property. In the six vears that the property tax system has been in
force taxes have been levied to the amount of $5,545,404.05. Of this
amount, on June 30, 1907, all but $168,776.48 had been collected.
The percentage of taxes uncollected on that date, therefore, was the
exceedingly low figure of 3 per cent.
These figures do not include the property tax levied against cor-
porations, which tax is collected directly by the treasurer of Porto
f.
BBPOBT OF THE GOVEBKOB OF POBTO BICO. 109
Rico and afterwards apportioned among the municipalities, accord-
ing to the location of the property of such corporations. The total
amount of taxes levied during the six years against corporations has
been $318,219.25, every cent of which had been coUectea on June 30,
1907. This figure, added to the tax as given in the table, $5,545,404.05,
ives a total of $5,858,623.30 as the total amount of taxes represented
y the 1 per cent tax upon property for general insular and munici-
pal purposes during the six years, and the percentage of delinquency
on June 30, 1907, is accordingly reduced to 2.88. When one considers
that a very considerable proportion of the small amount of taxes now
remaining delinquent relates to the last fiscal year and will undoubt-
edly be collected in the future, the statement can almost be made that
property taxes in Porto Rico are collected to the last cent. Thus, of
the taxes levied for the first fiscal year that the tax was in force, only
$10,078.98 remained unpaid on June 30, 1907, or about 1 per cent of
the total tax levy for that year. The table shows the steady progress
that has been made from year to year in lowering the percentage of
delinquency.
Thus at the end of the first year, or June 30, 1902, the percentage
of taxes remaining delinquent was 13.8. This increased auring the
next year to 15.9. Since then the reduction has been steady, the
figures for the succeeding years being 12.7, 8.9, 6.2, and 3, respec-
tively. This exceedingly favorable snowing can be attributed verv
largely to the system elsewhere described in this report, by which
assessoi*s, after they have completed their work of revising the
assessment of property during the first half of the year, can devote
themselves to enforcing the payment of taxes in those municipalities
where the record of tax collections shows the largest amount of
delinquency to exist, and to the system by which the collectors of
taxes are organized in a hierarch}^ with graded salaries in which
advancement is made according to efficiency shown in the perform-
ance of duties, and to the daily supervision exercised over collectors
by the central oflBce. It is largely through this detailed record of
tax collections, as presented in the table commented upon, that it has
been possible to maintain this rigid supervision and to bring pres-
sure to bear where action is needed.
One of the important events and distinct achievements of the past
vear was the successful sale bv the insular government of bonds to
the amount of $1,000,000. As prior to this the insular government
had no indebtedness, and this was, conscqiieiitly, the first time that
the civil government had attempted to make use of its credit, it w^as
of especial importance that success should be obtained in negotiating
the issue. In a way, the results of this issue would tend to determine
the standing of the island in the investment market and thus have an
influence upon any attempt to sell bonds in the future. For this
reason, and because of the financial profits resulting in securing a
good premium, the success attending the issue was extremely grati-
fying to the government.
The act authorizing the issue of the bonds provided that the bonds
might be issued either in coupons or registered form, or both, and
that the coupon bonds should be made exchangeable for registered
bonds. The bonds issued in coupon form were to be in denomina-
tions of $1,000, and those issued in registered form in the denomina-
tions of $5,000. The bonds were to be dated January 1 of the year
110 REPORT OF THE GOVERNOR OF PORTO RICO.
of issue and to bear interest at the rate of 4 per cent per annum,
payable semiannually on January 1 and July 1 of each year. The
proceeds of the bonds were to oe devoted exclusively to the con-
struction of roads in the island according to the general road system
that had been planned for the island. The bonds were exempted
from the payment of taxes of any kind in the island. For the pay-
ment of the mterest as it fell due and the repayment of the principal
provision was made for the levying of a special tax upon property of
one-tenth of 1 per cent.
One of the most important features of the act was that relative
to the character of the bonds that should be issued in respect to the
time for which the bonds should run and the conditions of their
repayment. The act authorized that the bonds might be issued
either as term bonds, in which case they should be payable in twenty
years, and redeemable at the option of the government in ten years
after date, or as serial bonds, in which case the issue was to be divided
into twenty series of $60,000 each, one series maturing for payment
annually. In case it was decided to sell term bonds provision was
made for the constitution of a sinldng fund to which annual pay-
ment should be made in sufficient amount to permit of the payment
of the bonds upon their maturity.
The decision in reference to this matter, as well as to all other mat-
ters arising in connection with the actual work of negotiating the
sale of the Donds, was intrusted by the act to the executive cpuncil of
Porto Rico. This matter received very careful consideration, and it
was finally decided to issue the bonds in serial form. It was recog-
nized that probably term bonds would bring a somewhat higher
price on the market, but, on the other hand, the sale of bonds qf this
character would necessitate the creation and maintenance of a sinldng
fimd, always a work giving rise to trouble and complications ana
offering special difficulties m the case of a government constituted
as is that of Porto Rico. To offer the same advantages in respect to
the lessening of the interest char^ as those offered by serial bonds, it
would be necessary that the sinking funds should net at least 4 per
cent interest. If the funds deposited with the sinking fund were
to be properly invested there was little chance that earnings at this
rate could be maintained throughout the period during which the
sinking fund would be in existence. The serial type, therefore,
offered the very positive advantage that all trouble in respect to the
sinking fund would be avoided ; that the principal of the debt would
be automatically extinguished; that the interest charge would be
steadily reduced, so that the greatest burden entailed by the loan
would come at the outset, when the greatest benefit from its expendi-
ture was being realized, and would gradually grow less as the succes-
sive series matured and were paioT
Turning now to a description of the steps taken for carrying out
the decision arrived at, the first action called for was the appointment
of a fiscal agent in New York, who should take charge or the actual
work of securing the engraving of the bonds, the issuing of pro-
posals for bids, the receipt and opening of the bids, etc. For this
work the executive council selected the banking house of Seligman
& Oo. This house, it may be stated, is the fiscal agent of the State
Department at Washington, and imdertook to act for the insular
government without any compensation other than the reimbursement
BEl>OBT OF THE GOVEBNOB OF POBTO BICO.
Ill
of actual expenses incurred. Negotiations were opened with the Sec-
retary of the Treasuiy at Washington to see whetner it would not be
possiDle to have the bonds engraved at the Bureau of Printing and
Engraving of the Federal Government, and to obtain the designation
by the Secretary of the Treasury of the proposed issue of bonds as
bonds that would be received by the Grovernment as security for the
deposit of public moneys in the same way as bonds that had been
issued bv the Philippine jgovernment. In both respects success was
obtaine(f in these negotiations. Especially valuable to the island was
the securing of the desiOTation of tne proposed issue of bonds as ones
that would be accepted by the Treasury Department for security for
the deposit of public moneys in national banks. There is no doubt
that this provision contributed greatly to the success obtained in the
sale of the bonds and the high premium obtained. No little credit
is also due; to the banking house of Seligman & Co. for their earnest
eflForts in the matter. The proposals for the purchase of the bonds
were opened on April 8, 1907, and showed that all hopes of the gov-
ernment had been more than realized. The bids exceeded consider-
ably the total amount of the issue. Following is a statement of the
prices obtained for each series and the name of the purchasers:
Results of sale of insular bond issue.
Serie&
].
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
H.
15.
16.
17.
18.
19.
20.
Date due.
Jan. I, 1908
Jan. 1, 1909
Jan. 1, 1910
Jan. 1, 1911
Jan. 1, 1912
Jan. 1. 1918
Jan. 1, 1914
Jan. 1, 1916
Jan. 1, 1916
/Jan. 1, 1917
1 do
Jan. 1, 1918
Jan. 1, 1919
Jan. 1, 1920
Jan. 1, 1921
(Jan. 1. 1922
t do
Total
Jan. 1« 1928
Jan. 1, 1924
Jan. 1, 1926
Jan. 1, 1926
/Jan. 1, 1927
\ do ,
Accrued interest, January
4 per cent
Amount.
$50,000
50,000
50,000
50.000
50,000
50,000
50,000
50,000
50,000
40,000
10,000
50,000
50,000
50,000
50,000
40,000
10,000
60,000
60,000
60,000
50,000
30,000
20,000
Sold at—
1,000,000
to April 8, 1907, at
100.318
101.180
102.180
102.613
108.180
108.618
101.130
104.618
106.180
106.130
106.860
105.180
106.180
106.180
106. 613
106.618
110.416
106.70
107.00
107.80
107.60
107.90
113.340
Total.
Amount re-
alized.
860,166.60
60,666.00
61,065.00
61,266.50
61,666.00
61,766.50
62,066.00
52,266 50
62,666.00
42,052.00
10,636.00
62,666.00
52,565.00
62,665.00
62,756.60
42,206.20
11,041.60
58,860.00
53,600.00
68,660.00
63.800.00
82,370.00
22,668.00
1,048,976.30
10,777.78
1,069,763.08
Name of purchaser.
Fisk «fc Robinson.
Do.
Do.
Do. *
Do.
Do.
Do.
Do.
Do.
Do.
Flrft National Bank, Fort Wayne,
Ind.
Fi8k & Robinson.
Do.
Do.
Do.
Do.
First National Bank, Fort Wayne,
Ind.
Muller. Schall & Co., agents. Colo-
nial Bank, San Juan, P. R.
Do.
Do.
Do.
Do.
First National Bank, Fort Wayne
Ind.
Naturally but little more than par was obtained for those series
that would mature in one or two years. The rate of premium ob-
tained for the series that would not mature for ten or more years
showed how high the credit of the island of Porto Rico stood in the
money market.^ Notwithstanding the very unfavorable conditions
that prevailed in the bond market at the time of the sale, such con-
ditions being so unfavorable that New York City, at about the same
112 REPORT OP THE GOVERNOR OF POETO RICO.
time, was unable to sell its 4 per cent bonds at par, and other bodies,
public and private, were forced to oflFer much higher rates of interest
in order to negotiate their securities, the bonds of Porto Rico,
although being of a serial character, thus repayable, many of the
series in a very short term, brought the high price of an average of
1(H.89753 per cent. The total premium thus obtained was $48,-
975.30, and the total proceeds 01 the bond sale, including accrued
interest, was $1,059,753.08. The success thus obtained in the first
attempt of the island to make use of its credit will undoubtedly tend
to make any sale of bonds that may be attempted in the future
easier and more likelv to be made on an advantageous basis.
The work of estaolishing and perfecting a satisfactory revenue
system for the insular government constituted but half of the general
problem of reorganizing the finances of the island that confronted the
new civil government when direction of affairs was assumed by it.
The other half lay in taking similar action in respect to municipalities.
In respect to the actual need for such action and its bearing upon the
welfare of the people themselves this half of the problem was, if
anything, the more urgent and important of the two. On the one
hand the operations 01 these bodies directly concerned such matters
of immediate moment to the people as the character of their water
supply, their local sanitary conditions, the manner in which their
streets were cleaned and lighted, refuse and sewage disposed of, etc.,
while, on the other, conditions could hardly have been worse as
regards the manner in which these local functions were being per-
formed. Restricting ourselves to those features only that concern
municipal finances, it is sufficient, in order to show the deplorable
state or local government at that time, to state that of the 66 munici-
pal districts into which the island was divided all but two were
heavily in debt. In the cases of not a few of the municipalities
this condition of indebtedness was so heavy, in comparison with
available resources and annual income, that for practical purposes
they were insolvent. These debts consisted, in many cases, of obli-
gations incurred years ago. In the majority of the cases there was no
pretense of paying debts as incurred or salaries as they fell due. It
was the orainary thing for municipal officials to wait for months
before they received their pay. Whenever any money was received
by municipal treasurers bitter quarrels arose as to who of the debtors
should receive preference in payment, and usually the decision went
according to personal favor. To make matters woi'se, there were no
signs of improvement. On the contrary, conditions were steadily
becoming worse. Bankrupt as were many of the municipalities,
they still continued to make appropriations far in excess of the total
receipts that they could possibly expect to obtain. It is true that
under the law then in force the municipalities were required to make
the two sides of their annual budget oalance, but this afforded no
obstacle to extravagant appropriations. All, or nearly all, of the
municipalities had upon their books a large amount of unpaid taxes
which, for one reason or another, had not been collected. Each
year the total of these taxes figured as an item of income to be
obtained during the year to which the budget related and appropri-
ations were made against it, although it was a mVitter of certainty,
and well known to the municipal officials, that little, if any, actual
income would be obtained from this source. Thus, year after year,
KEPORT OF THE 60VEBN0B OF POBTO RICO. 118
the municipalities made appropriations against the same unrealized
income. It this resource railea, the municipal officials could always
swell the income side of the budget in order to justify corre-
spondingly large appropriations by raising the amount to be
expected irom '^miscellaneous or unexpected receipts." The result
was that this obligation that municipalities should not make appro-
priations in excess of anticipated receipts was in practical operation a
farce.
While the municipalities were thus steadily adding to their in-
debtedness they were, on the one hand, failing to make any ade-
quate provision for the carrying on of works constituting their most
essential functions, and, on the other, making extravagant expendi-
tures for salaries and works of little real puolic utility. After pro-
vision had been made by them for the salaries of municipal officials
and an unnecessarily large number of employees, little remained for
the performance of such work as the cleaning and lighting of streets,
removal of garbage, maintenance of hospitals, etc. Actual progress
in the way of the construction of urgently needed new public works,
such as markets, slaughterhouses, paving of streets, construction or
new roads, etc., was practically at a standstill.
Finally, not only was there thus scarcely a pretense of efficiency in
the administration of the affairs of many of the municipalities, out,
worse still, actual corruption was only too prevalent. It was open
and notorious that in many of the municipalities public funds were
not duly accounted for, expenditures were improperly made, and
money was being stolen by municipal officials or aiverted into
improper channels.
The foregoing unfortunate features characterizing municipal gov-
ernment in the island relate largely to the manner in which the
municipalities were being administered. Even did not these bad
practices exist, the municipalities of the island would still have been
in an unsatisfactory condition, due to the fact that the law under
which they were working was fundamentally defective. On the one
hand, this law provided for a scheme of government more expensive
and elaborate than conditions justified, and, on the other, assigned to
these bodies sources of income that were inadequate to their needs.
The abolition by the military authorities of the consumo or octroi
qrstem of taxes, under which products of ordinary consumption
entering the municipalities had to pay duties, while in itself a wise
measure, •nevertheless took away one of the chief sources of revenue
of the municipalities, while no other equally productive source was
assigned to them in compensation.
It is hardly necessary, however, to dwell further upon. the unsatis-
factory conditions as regards both the organization and the admin-
istration of municipalities at the time of the establishment of civil
government. While attention has been concentrated upon those fea-
tures that concern most directly the financial operations of the mu-
nicipalities, mention might be made of many other features in respect
to wnich the system was unsatisfactory, and failed to correspond to the
requirements of a sound and efficient system of municipal government
as understood in the United States. Enough, however, has been said
to show that nothing short of a thorough reorganization of the entire
qrstem of municipal government, and of taking such steps as would
21162—8. Doc, 03^ (30-1 8
114 EBPOBT OF THE GOVEBNOB OF POBTO BICO.
insure the honest and efficient administration of affairs under the new
system, would meet the requirements of the situation. In this work
of reorganization those Matures relating to the financial system
would naturally have to receive chief attention, and this is the justi-
fiscation for dweling at such length upon the problem of the reor-
ganization of the mimicipalities m this report.
This was the condition of affairs at the time of my assumption of
the office of treasurer in December, 1901. In the few months that had
elapsed since the organization of civil government both the adminis-
trative officials in the conduct of their departments and the one legis-
lative session that had been held had naturally devoted their attention
primarily to the passage of those laws, and the taking of that action
necessary for the proper organization and opertaion of the new in-
sular government that had l^en created. Occupied as they were with
this work, it had been impossible for them to concern themselves to
more than a slight extent with the problems of local government In
view of the fact that the problem of the reorganization of municipal
government and administration was so largefy one of financial reor-
ganization, it was a OTeat satisfaction to the author of this report that
in the allotment or chairmanships of committees in the executive
council that of local government should fall to him. He was thus
placed in a position where, acting in his legislative capacity, he could
intervene in the most effective manner in securing the legislation that
was believed to be desirable, and, in his capacity as head of the depart-
ment having general charge of financial matters, could subsequently
take the steps necessary for the due enforcement of the provisions of
the system that might be created.
No subject received greater attention at the second session of the
legislative assembly than this problem of municipal reorganization,
and the result of the work of that session was the enactment of a
general municipal law, approved March 1, 1902, wholly doing away
with the old system and establishing a new one in its place, and of
another law making provision for the funding and payment of all
outstanding obligations of the municipalities. This new system of
municipal government, although it has been modified to a certain
extent at subsequent sessions of the legislature, and particularly by
the legislature of 1906, when the law underwent a thorough revision,
has undergone no radical change as regards the form of government
established. This is not the place to enter into any detailed account
of all of the provisions of the new sjrstem. It is proper,- however,
to describe in some detail those provisions that relate to financial
matters. Space can very well be spared for such a description, if for
no other reason, on account of the remarkable success obtained in
securing the objects sought to be accomplished. These results are
fully shown in the tables appended to this report showing the finan-
cial operations of the municipalities since tne organization of the
new system, and are analyzed in detail in another part of this report.
It is sufficient here, however, to say that, as a result of the legisla-
tion had in 1902, and subsequent years, and of the exercise of the
administrative control over the financial operations of the munici-
palities then authorized, these bodies, which at the time of the pas-
sage of the act were, with two exceptions, heavily in debt, the aggre-
gate of such indebtedness amounting to over half a million dollars,
and steadily increasing, are now, witn two exceptions, upon an 8*l>so-
BBPOBT OF THE GOVEBNOB OF POBTO BICO. 115
lutely sound financial basis, with all this old indebtedness paid off,
with no bew indebtedness incurred in its place, with cash oalances
in the treasury, with budgets calling for expenditures well within
available current income, with expenditures devoted to works of
public utility to an extent never exhibited in the past, with numerous
public w(H*ks of permanent importance, such as the construction of
waterworks, slaughterhouses, markets, hospitals, etc., many of them
calling for the expenditure of ten, twenty, thirty, or, in one case,
sixty uiousand dollars, well under way, with current work performed
with an efficiency that persons familiar with old conditions a few
years ago would hardly have believed possible of attainment; and,
finally, with an administration of affairs as re^rds honesty that will
bear comparison with conditions prevailing in anj other country.
Great as nas been the improvement of the island m many respects
during the past five or six years, in no respect has this improvement
been more radical or important than in respect to the municipal life
of the people. The record is one in which the municipalities of the
island may take pride, and which is well deserving of full description.
That this description may possess definiteness, it will be ad-
vantageous at the outset to enumerate the more important concrete
problems that had to be metj or considerations that it was desirable
to keep in view, in recognizing the financial system of the munici-
palities. These were :
(1) The making of immediate provision for the fimding or pay-
ment of the outstanding floating obligations with which the munici-
palities were burdened ;
(2) The takini; of proper precautions to insure that all future
obli^tions would be promptly met and that no new debts would be
incurred to take the place of those paid off;
(3) The requirement of at least a minimum of economy in the
administration of affairs by^ municipal officials by imposing reason-
able restrictions upon the right to create offices and pay salaries ;
(4) The insuring that municipalities should devote a reasonaole
proportion of their total income to the three most important duties
with which they are charged: the development of education, the
construction ana maintenance of local roads, and the care of the
public health ;
(6) The careful regulation of the powers of the municipalities
to incur bonded or other indebtedness ;
(6) The reform of the system of municipal dues with a view to the
correction of certain undesirable features, and particularly to the in-
crease of municipal revenues; and
(7) The imposition of the obligation that municipalities should
keep their boobs of account, receive, deposit, and expend their pub-
lic moneys and render reports in such a manner that the opportuni-
ties for fraud and misappropriation should be reduced to a mini-
mum, and that clear ana detailed information should always be
available regarding all financial transactions.
Of these various considerations to be met, that relative to the
liquidation of outstanding obligations most urgently required im-
mediate action. Until the payment of these debts was provided
for in some way, it was impossible for the municipalities to conduct
their affairs with due regard to current needs. The immediate pay-
ment of tlie debts was in the case of most of the municipalities im-
116 BBPOBT OF THE GOVEBNOR OF POBTO BICO.
possible since the amount of such debts often exceeded the total an-
nual receipts of the municipalities owing them. Except in the case
of the four or five more important municipalities, the payment of
these debts through the issue of bonds was believed not possible,
since the amounts involved in the case of each municipality was not
suflScient to warrant recourse to such action. Not only 'were the
unavoidable expense and trouble incident to the issue and sale of
bonds a serious objection to this method of procedure*, but it was
extremely doubtful whether purchasers could be found for such
issues.
In view* of these and other considerations, it was ae<)ordingly de-
cided that the best, if not the only, method of action lay in authoriz-
ing the municipalities to convert all of their outstanding obligations
into interest bearing certificates that should be paid in annual install-
ments extending over a period of years. This was accordingly done.
A special act was passed, approved March 1, 1902, by whidi it was
provided that all municipalities desiring to do so mij^ht convert all
of their obligations remaining unpaid June 30, 1902, into certificates
of indebtedness bearing interest at the rate of 3 per cent per annum,
fayable when such certificates were finally taken up and canceled,
t was of course optional with creditors to accept tnese certificates
in payment of their claims, but the advantages of naving their claims
thus converted into interest-bearing securities were so manifest that
there was never any doubt about the creditors availing themselves of
the law. These certificates were to be issued directly to the indi-
vidual creditors, were to be negotiable by endorsement, were, as
stated, to bear interest at the rate of 3 per cent per annum, payable
when the certificates were paid, and were to be redeemed by the
municipalities in five annual installments. That there might be no
doubt about the prompt payment of such certificates as they fell due,
the law provided that the treasurer of Porto Rico should retain from
the property taxes collected on behalf of the different municipalities
a sufiicient sum each year to pav the certificates falling due during
that year, and to pay such certificates when presented to him. This
provision made it absolutely certain that the certificates would be
paid as they fell due, that holders of claims would request their con-
version into certificates, and that such certificates would be easily
negotiable.
In practice this act worked without a hitch and gave satisfaction
to all parties interested. Through its operation the amount of old
indebtedness was definitely determined, the municipalities were able
to organize under this new form of government July 1, 1902, with
definite provision made for its payment, and such payment has in
fact been accomplished. The five year period during which these
certificates were to be extinguished expired June 30, 1907, and on
that date all of the certificates had been presented and paid. A table
in the appendix gives a complete record of operations under this act.
Of the total of $501,128.15 constituting the floating indebtedness of
the municipalities on June 30, 1901, $230,871.16 was owed by the
four municipalities, San Juan, Ponce, Mayaguez, and Arecibo, which,
as elsewhere described, incurred bonded indeotedness for the purpose,
among other things, of funding their debts. Of the other mimicipali-
ties some were able to provide for the payment of their floating debts
in their ordinary budgets. In all, 47 municipalities availed them-
BKPOET OF THE GOVEBNOB OF POBTO BICO. 117
selves of the privilege of the ,act and issued certificates to the total
value of $106,681.33. The administration of this law naturally was
trusted to the treasury department. In performing this work every
possible precaution was taken to prevent the issue of a certificate in
payment of a claim that was not legally due. All claims for the issue
of certificates had first to be passed upon and approved by the muni-
cipal authorities and then sent to the treasury department. Here they
were reexamined, and no certificate was issued until the department
was satisfied that the claim was a just one and that all legal require-
ments had been complied with. In point of fact, as far as the depart-
ment has information, no case has come to light in which a certincate
was either improperly issued or denied.
The insuring that the municipalities, after their accumulated obli-
gations had been liquidated, should not contract new ones in excess
of their ability to pay — in other words, that they should keep their
expenditures within their available income — evidently constituted the
first requisite to be met in drafting the new municipal law, if these
bodies were to be given a sound financial organization. This object
was obtained bjr making careful provision for the manner in which
the municipalities should appropriate money and for the prompt
payment of all acx^rued obligations.
In the first place the law provides that each municipality shall
make provision for all of its expenditures during a fiscal year in a
single appropriation bill, and sets out in detail the exact procedure
that must be followed in framing such bill in order to insure that
the municipal council in taking action shall have before it all of the
data necessary to enable it to act intelligently and that the total sum
appropriated shall be based strictly upon available income. The
law thus provides that on or before April 1 of each year the con-
troller of each municipality shall submit to the alcalde a statement
showing in detail the receipts of the municipality from all sources
during the preceding fiscal year, and during the first six months of
the current fiscal year^ together with a statement in detail of the ex-
penditures of the municipality during the precedinff fiscal year. With
this data before him it tnen becomes the duty of the alcalde to draw
up an estimate of receipts and expenditures iot the succeeding fiscal
year, based upon the information oefore him, and to submit this esti-
mate as a proposed budget to the municipal council on or before
May 1.
Together with this statement the alcalde must also submit a further
statement showing the license taxes, permitSj charges for the use of
municipal property, and all other taxes and imposts in force for the
current fiscal year, and the schedule of charges that in his opinion
should be fixecf for the ensuing year.^ The municipal council will thus
have before it precise data relative to the financial operations of the
municipality in the past upon which to base provisions for future
needs. The council can either accept the proposed budget as sub-
mitted by the alcalde or modify it. As framed bv the council the
budget must then be posted for public inspection in a conspicuous
place in the alcaldia for a period of ten days, during which time any
taxpayer or person interested may address the council, making such
objections and suggestions^ relative to the proposed budget as he
thinks proper. On the expiration of this time the council must then
reconsider the budget and take definite action. If the budget con-
118 BEPOBT OF THE OOVEBNOR OF POBTO BIOO.
forms to all legal provisions it must be approved by the alcalde. If
the latter believes, nowever, that all lesal requirements have not been
complied with he must return the budget to the council, indicating
the features in respect to which he believes improper action has been
taken.
The council must thereupon reconsider the budget, and in doing so
can either modify the buoget as originally approved so as to meet
the objections of the alcalde or can override such objections by a two-
thirds vote. The final decision thus rests with the council. Should
any municipality fail to vote its budget before the first day of any
fiscal jear it becomes the duty of the jgovemor of Porto Rico to de-
clare m force for the next fiscal year the budget last adopted. After
this budget has once been promulgated no further appropriation or
expjenditure of money of any kind can be autiiorized for the year to
which the bud^t relates. Within the total sum appropriated, how-
ever, the municipal council may. by a two-thirds vote of its entire
membership, authorize the transier of appropriations from one item
to another. Leeway is thus given to the municipalities to meet unex-
pected contingencies.
As has been stated, one of the features of the old system most
responsible for the bad financial condition into which the municipal-
ities had fallen lay in the general practice of municipal authorities
basing expenditures upon estimated instead of actual receipts. If
the persons responsible for making the estimates really exercised
their best judgment and took care to make their estimate conserva-
tive, there is no reason why this method could not properly be em-
ployed. Experience in Porto Rico, however, showed that the munic-
ipal authorities in almost all cases failed to act in this conservative
manner. On the contrary, every effort seems to have been made to
make the estimates as high as possible, in order to permit of cor-
respondingly high appropriations.
If municipalities were to be compelled in the future to keep their
expenditures within their available income it was imperative, there-
fore, that some limitation should be placed upon the total amount
that might be appropriated during any year. Such a limitation was
accordingly provided for by the provision that the aggregate of ex-
penditures authorized should in no case exceed twice the actual re-
ceipts from ordinary income during the first six months of the
current fiscal year^ plus any surplus remaining in the municipal
treasury at the beginning of such nscal year over and above all out-
standing unpaid floating obligations.
It was not sufficient merely to provide that the municipalities in
framing their budgets shoula not vote sums in excess of their avail-
able income. Definite provision was also required that these bodies
should promptly make provision for the payment of all obligations
incurrea. Tnis consideration is met by the provision of the law
which reads that each municipality in framing its budget —
shaU first make provision for the meeting of any deficit that may have resulted
from the operations of prior years, or expenditures for which it is legally
obligated in consequence of contracts already entered into, or for other rea-
sons; all payments or expenditures imposed upon It by the laws of Porto
Rico ; and all payments or disbursements on account of final judgment rendered
against it by any competent tribunal. If any municipality falls to make ade-
quate provision in its budget for the payment of any or all of the obligations
herein provided for, or If during any fiscal year to which a budget relates any
BBPOBT OF THE GOVBBNOR OF PORTO RICO. 119
municipality fails to liquidate such obligation prior to the legalization by the
council of its budget for the next succeeding fiscal year, any person aggrieved
thereby, or the attorney-general at the instance of the treasurer of Porto Rico,
may apply to the district court for mandamus to compel the delinquent munic-
ipality to comply with its obligations in such matters as provided by law, and
the court shall raider such Judgment and issue such orders as the facts and
law may justify.
These two provisions relative to the total amount that mav be
appropriated by a municipality during any one fiscal year, ana the
obli^tion that it is under to provide for the payment of all out-
standing debts, make it practically impossible lor municipalities to
incur obligations that they can not or will not pay and insures that
these bodies will always be upon a solid financial basis. As will be
elsewhere shown, this statement has been fully verified by the experi-
ence of the municipalities under the new municipal law during the
Sast four or five years. With two exceptions, due to unusual con-
itions, all of the 66 municipalities closed the fiscal year ending Jime
30, 1907, with all obligations paid or provided for and cash balances
in their treasuries.
Of the third and fourth points that have been enumerated as
among the matters relating to financial affairs requiring special con-
sideration in framing the new municipal law, it is here feasible to
speak only in genersd terms, as the attempt to describe all the pro-
visions of the law having for their purpose to insure that the munic-
ipal governments will be run with economv and with due regard to
the performance of their most important functions would reauire a
detailed description of the whole law. When the work oi reor-
ganizing the municipalities was first upidertaken in 1902, it was
believed that economy in administration could best be secured by
lessening the number of municipal districts through incorporating
the smaller districts with the more important ones adjoining. An
act was accordingly passed, approved Sfarch 1, 1902, by which the
number of districts was reduced from 66 to 46. This act worked
badly from the first. ^ Under it it was impossible to get affairs in the
annexed municipalities attended to with the same care and attention
as those of the district to which they were annexed. This act was
accordingly repealed March 9, 1905.
Among the provisions of the general municipal law having spe-
cially in view tne organization of the municipalities on an economical
basis, the most important is that providing for the division of the
municipalities of the island into three classes according to their
importance and. the endowment of each class with a scheme of gov-
ernment which, while similar for all three classes as regards the
main features, yet give to the less important municipalities a simpler
?rstem than that with which the more important are endowed.,
hus, municipalities of the first class, which include only the four
chief towns of the island, San Juan, Ponce, Mayaguez, and Arecibo,
were given a full complement of executive officials — alcalde, secre-
tary, treasurer, comptroller, engineer, and health officer — ^while in
municipalties of the other classes the functions to be performed by
these officers were consolidated. Thus, the smaller municipalities
have only the officers of alcalde-treasurer, secretary-comptroller, and
health officer, the alcalde-treasurer performing the duties of engi-
neer in that the direction of all public works is under his immediate
supervision and control. In addition to thus limiting the number
120 BBPOBT OF THE GOVEBKOE OP POBTO BIOO.
«
of executive officials that mi^ht be created, provision at the same time
was made for the limitation in the rate of salaries that might be paid
them.
While thus making provision for as economical a form of organi-
zation as circumstances would permit, it was felt that, on the other
hand, the municipalities should be compelled to pay due attention to
the performance of the more important duties with which they were
intrusted. This was secured by the provisions that the municipali-
ties should devote either a certain part of their income to certain
works of public utility or employ and pay at least a minimum com-
pensation to officers chargea with certain duties. These features
are covered partly by the general municipal law and partly by the
general revenue law. Thus, the general revenue law provides that of
the proceeds of the eighty-five one-hundredths of 1 per cent of the
general property tax now assigned to the municipalities 20 per cent
shall be paid over to the local school boards for exclusive use by
them for educational purposes, and 8 per cent shall be covered into
special trust funds to be known as " road improvement funds," the
proceeds of which must be exclusively devoted to the improvement of
roads other than the streets of the urban part of the municipality,
while the municipal law makes it obligatory upon the municipalities
to appoint a health officer and to pay him at least the minimum
compensation fixed in the act. In virtue of these provisions due
attention on the part of the municipalities to the important work
of education, roads and public health is insured.
Originally the effort was made to insure that due attention would
be paid to the important subject of local roads by the creation of
special local corporations for this purpose. By an act approved
March 1, 1902, provision was made for the division of the island into
seven road districts corresponding to the seven election districts, and
the election in each, at the time of the regular biennial elections, of
a board of road supervisors. This act, as subsequently amended,
provided that 8 per cent of all collections on account of general prop-
erty taxes assimied to municipalities should be paid over to such
boards. The theory on which this system was created was that it
would be possible to secure as members of the board prominent tax-
payers and landowners who would be in a position, and would be
willing, to devote themselves to the work of road improvement to a
greater extent than could be expected of the municipal councils, and
that also roads running through more than one municipality could
be better provided for. The act, however, worked badly from the
start. It necessitated the creation of a special machinery, the ex-
pense of which absorbed a considerable portion of the revenue of the
boards. It at the- same time weakened the powers and responsibilities
of the municipalities. Constant friction also resulted in the selection
of roads to be improved, it being claimed by many municipalities that
other municipalities received a more than proportionate part of the
benefits of the funds expended. In view of these facts, a provision
was inserted in the municipal law, when it was revised in 1906, order-
ing the abolition of the boards on and after July 1, 1906, and provid-
ing that their affairs should be wound up and their resources and ob-
ligations apportioned amon^ the respective municipalities.
In abolishing these boartfi, however, the legislature desired to re-
tain the obligation that the municipalities should devote a portion
REPORT OF THE GOVERNOR OF PORTO RICO. 121
of their income to road-improvement work. It accordingly made the
provision, already mentioned, that the 8 per cent of the general prop-
erty tax receipts of the municipalities, formerly going to the road
districts, should be covered by each municipality into a special fund
to be known as road- improvement fund, and that the amounts so
credited to these funds should be available only for the construction
and I'epair of municipal roads outside of the urban portion of the
municipalities. The financial operations of the old boards during
their existence are shown in a table appended to my report for the
fiscal year ending June 30, 1906. From that table it appears that
the total receipts of the boards during the four years of their ex-
istence amounted to $220,889.55. Of this amount ^5,892.24, or 20.78
per cent, went for salaries and office expenses. Although this is a
very high percentage, the record would not be so bad if the $162,-
672.44 which, according to the books, was expended on the actual
work of road construction and maintenance, nad been wisely and
economically expanded. It is the general testimony, however, that
this money was in great part so inefficiently expended that a very
inadequate return was obtained in the way of permanent improve-
ments to the municipal roads of the island.
It is of course impossible to say whether the municipalities now
having the expenditure of these funds will in all cases make such
expenditures wisely, but it is certain that the whole, or the greater
part that formerly went to the paj'^ment of salaries and office ex-
penses will be saved. There is a strong probability, moreover, that,
judging from results thus far obtained, and from the new spirit
now actuating the municipalities to make a good showing in the
management of their affairs, a greater return will be received from
the expenditures of these funds than was the case in the past. Not
an imimportant factor in obtaining this result will be the provision
of the law that, except in those cases where the expenditure involved
is not greater than $200, the work of road construction or repair
shall be done under the technical direction and immediate supervision
of the department of the interior.
One of the most important questions concerning the financial
powers of the municipalities that presented itself for settlement was
that relative to the authority that these bodies should have to incur
bonded indebtedness, and the conditions under which such authority,
if granted, should be exercised. Partial action in respect to this
matter was taken at the first session of the first legislative assembly
in 1901. By an act approved January 31, 1901, authority was
f ranted to any municipality haying a population of ten thousand in-
abitants or over, upon receiving the approval of the executive
council, and upon complving with the provisions set forth in the
act itself, to incur bonaecl indebtedness tor the purpose of funding
its outstanding obligations or of making public improvements.
The more important of the provisions of this act were that the
total amount of bonded indebtecfness that might be outstanding at any
one time should not exceed 7 per cent of the assessed value of the
property for purposes of taxation in the municipality ; that the bonds
when issued should bear interest at a rate not to exceed 6 per cent
per annum, should be sold at not less than par, and should be re-
deemable in ten and payable in twenty years; that provision should
be made for a sinking fund for the payment of the bonds upon their
129 REPOBT OP THE QOVEBNOB OF POBTO BICO.
maturity; that a special tax should be levied sufficient in amount to
realize the siun required for meeting all interest and sinking fund
chargCKS as they became due; and, finally, that the approval of the
executive council should be obtained not only of the contracting of the
loan, but of the form of the bonds, and generally of all the steps
necessary for the consummation of their sale and suosequent payment.
This act has remained unchanged and has been specifically con-
tinued in force by the general municipal law as revised in 1906.
Imniediately upon the passafi:e of this act the four most important
municipalities of the island, San Juan, Ponce, Mayaguez, and
Arecibo, sought and obtained authorization from the executive coim-
cil to issue bonds in accordance with its provisions, and in due time
succeeded in selling such bonds. The San Juan loan was for $600,-
000, those of Ponce and Mayaguez for $200,000 each, and that of
Arecibo for $100,000. All of these loans bear interest at the rate of
6 per cent per annum and were issued as of date of January 1, 1902.
The Mayaguez and Arecibo bonds were sold at par; a premium of
3.0625 per cent was obtained in the case of the San Juan loan, and a
premium of 3.5 per cent in the case of the Ponce loan. The purposes
for which these loans were issued were partly to fund or refund prior
outstanding obligations and partly to undertake certain important
public worKS. Nearly one half, or exactly $545,476.09, was for the
former purpose, and $554,523.91 for the latter.
A detailed enumeration of the purposes for which these loans were
contracted is given in my annual report as treasurer for the fiscal
year ending June 30. 1902. In accordance with the provisions pf the
act under which the Ix)nds were sold, provision was made in each case
for a sinking fund into which there has been annually paid by the
four municipalities the sum of $55,000. Interest at the rate of 3 per
cent is obtained on this fund, which is compounded semiannually. On
June 30, 1907, there had thus been deposited in the four sinking-funds
a total of $275,000 ; the earnings of the funds had amounted to $16,-
631.34, so that the total amount standing to the credit of the funds
on that date was $291,631.34. In addition the four municipalities had
on hand a total of $86,181.66 representing the proceeds of the special
tax levied for bond interest and redemption purposes that was
available for the payment of future interest and sinking fund charges.
A considerable start has thus been made toward the accumulation of
funds with which to pay the bonds on their maturity.
This act, authorizing the more important municipalities upon re-
ceiving the approval of the executive council to incur bonded in-
debtedness, but partially met the needs of the municipalities in re-
spect to the securing at one time of funds sufficient m amount to
enable them to undertake permanent works of public improvement.
In the first place this act applied only to certain municipalities, and
here the necessity of levying a tax upon property with wnich to meet
interest and sinking fund cnarges imposed such a burden upon tax-
payers that it was not desirable to take avail of the law except in
cases of extreme urgency. In the case of the four towns that did
avail themselves of the provisions of this act the total tax rate upon
property had to be very materially increased, this increase in several
cases more than doubling the rate for municipal purposes. ^
The matter of negotiating a sale of bonds, moreover, is one that
entails so much trouble and expense that resort to this method of
BEPORT OP THE GOVERNOR OF PORTO RICO. 128
using public credit is hardly justified unless a very considerable sum
of money is desired at one tmie. It is also doubtful whether mimici-
Ealities situated as are those of Porto Rico could succeed in selling
onds where the total issue is for a small amount, as the amount
involved in such cases would not be sufficient to warrant prospective
investors going to the trouble involved in making the necessary inves-
tigations relative to the financial and economic conditions of the
municipality and the authority under which they were acting. While
few of the municipalities thus required larse enough sums to justify
the issue and sale of bonds, all, or nearly all, were in urgent need of
moderate sums, running from $5,000 to $50,000, with which to make
such improvements as the construction of waterworks, markets, slaugh-
terhouses, hospitals, school buildings, city halls, improved streets and
highways, and the like. To meet this need the insular legislature
passed an act approved March 10, 1904, authorizing the insular
treasury to make loans to the municipalities and local school boards
from its general balance of insular funds.
The provisions of this act was subsequently incorporated, with a
few minor changes, in the general municipal law of the island as
revised in 1906. In accordance with these provisions any munic-
ipality may, by ordinance duly enacted, petition the executive
council to authorize the grant to it of a loan from the insular
treasury. This ordinance must state definitely the amount required,
the exact purpose or purposes to which the 'money loaned is to be
devoted, the rate of interest to be paid, and must provide for the
repayment of the loan in annual installments and authorize the insular
treasury to retain from property tax collections, made on its behalf,
the money necessary witn which to meet the annual installments as
they fall due, and the interest on the loan provided for. In practice
the rate of interest fixed has invariably been 3 per cent, and the long-
est term for which a loan has been granted has oeen that of ten years.
In the great majority of cases, where relatively small amounts are
involved^ repayment is provided for in five years or less.
It is difficult to exaggerate the benefits that have resulted from the
operation of this system. During the three years that it has been in
operation loans tothe total amount of $733j874.59 have been author-
ized, of which $542,132.26 were loans to municipalities and $191,742.33
loans to school boards. The money thus authorized to be loaned is
not actuallypaid to the municipalities and school boards until needed
by them. Thus, of the total amount authorized to be loaned the
municipalities had received up to June 30, 1907, only $301,646.55.
and the school boards $65,742.33, or a total by the two bodies or
$867388.88. Of this amount the municipalities had repaid $129,-
839.71 and the school boards $30,344.03, thus leaving outstanding due
the insular treasurv by the municipalities the sum of $171,806.84 and
by the school boards $35,398.30, or a total of $207,205.14. Alto-
gether 58 different loans were made to municipalities and 53 to local
school boards. In some cases the same municipality has received
two or more loans. A complete record of the operations had under
this system is given in two tables appended to this report.
This whole system of granting loans from the insular treasury to
the municipalities and school boards has proven beneficial to both
classes of bodies. The insular treasury has, in effect, invested its
available surplus at 3 per cent with perfect security, as, owing to the
124 BEPOBT OF THE GOVEBNOR OP POBTO BICO.
fact that the insular government collects the general property tax
and repays itself by retaining from the collections on behalf of the
municipalities the sums necessary to meet interest and instalment
payments, there can never be any doubt about such payments being
Eromptly made. The municipalities and school boards, on the other
and, have obtained the money of which they have need with prac-
tically no trouble, with no expense, and at the extremely low rat^e of
interest of 3 per cent. The possibilit^r of securing these loans has
enormously stimulated the work of mimicipal improvements through-
out the island. With the money thus obtained the various munici-
palities receiving the loans have vigorously entered upon the work
of equipping their urban districts with waterworks, hospitals, mar-
kets, ana public improvements of all sorts. Thus, the towns of
Caguas, Coamo, Yabucoa, and Aibonito now have in course of con-
struction waterworks to cost $60,000, $25,000, $20,000, and $8,000,
respectively ; San Juan is extending its sewer and sidewalk system at
a cost of $52,000 ; Bayamon is constructing a market and a city hall,
besides carrying out certain other works of public improvement, at
a cost of $20,000; Guayama has provided for the erection of a cov-
ered market at a cost of $16,000, while scores of other cities have
under way similar works. Of the $191,742.33 authorized to be
loaned to the school boards, $165,300 is for the purpose of erecting
new school building.
Two collateral advantages, the one pertaining to the insular gov-
ernment and the other to the municipal governments, of this system
of granting loans from the insular treasury to the municipalities
should be noted. By the adoption of this system the insular govern-
ment in a way distributes the present great prosperity of its nuances
over the future. There would oe no justification for the insular gov-
ernment collecting and holding in its treasury a large surplus, and
with such a surplus it would be impossible to resist the demand for
large appropriations. By loaning out such surplus the money avail-
able for appropriation is correspondingly reduced, and for the next
ten years the insular treasury will have a steady and important source
of income through the pajrment of the annual installments of the
loans as they fall due. The collateral advantage to the municipal-
ities results from the fact that by thus contracting loans for puolic
improvements they, in effect, pledge their available income, during
the years for which the loans run, to works of public improvement
to the extent to which the payment of the annual installments con-
stitute a charge upon their budgets. As has been elsewhere stated,
one of the great objects sought in reorganizing the municipal life or
the island was that of insuring that the municipalities should devote
as large a proportion of their total income as possible to works of
actual public utility. This system by which' the municipalities re-
ceive loans from the insular treasuiy and pledge their future revenues
to the meeting of interest and repayment of principal charges has
accomplished this very desirable object.
In tne great majority of cases, moreover, it should be noted that
public works, the construction of which bias been undertaken, are
revenue producing properties, and that to a very large extent the
revenues to be obtained from them will easily meet the interest
charges incurred, and in time produce a sum more than sufficient to
offset the principal of the debt incurred. The inauguration and con-
BBPOBT OP THE GOVERNOR OF PORTO RICO. 125
struction of these works of public utility has, moreover, had a marked
effect upon the attitude of the people themselves toward their local
government. For the first time they have seen these governments
actively engaged in the prosecution of works of direct advantage to
them. This has given them a new idea regarding such governments
and has directed their interest in local anairs into more legitimate
channels than in the past.
The general municipal law, as revised in 1906, also authorizes
municipalities, upon receiving the approval of the executive council,
to borrow money directly from banks or other financial institutions.
This provision was inserted in anticipation of the possibility of the
insular government not having sufficient funds available for making
loans to municipalities and school boards to the extent of which they
might have need. No resort has yet been had to this provision of
the law.
The matter of introducing modifications into the system by which
the municipalities receive their income with a view to increasing
such income and eliminating certain objectionable features, called for
little differences of opinion regarding the general policy that should
be pursued. That the municipalities were in urgent need of more
money was evident, not only from the necessity that they were under
of paying the debts with which they were burdened, but from the
crying need that existed for a more efficient performance of public
duties of all sorts and for public improvements of almost every de-
scription. This increased income, as has already been pointed out
elsewhere, could best be obtained by assigning to the municipalities
a larger proportion of the total levy of taxes upon property and by
carefully fostering all of the miscellaneous sources, sucn as produc-
tive properties from which the municipalities derive an mcome.
Marked progress in both of these directions has been^ made. The
municipalities now receive 85 per cent of the total tax levied of 1
Eer cent on property for general governmental purposes, and the time
as now arrived wtien they can nave assigned to them the total pro-
ceeds of such tax, while in almost all municipalities the system of
revenue-producing properties, such as waterworks, markets, and
slaughterhouses, has been so developed that a largely increased reve-
nue is now obtained from such source. Thus the net income available
for current expenditures of municipalities has increased during the
Sast two years by over 40 per cent, or, to be exact, from $897,997.47
uring the fiscal year ending June 30, 1905, to $1,268,004.04 during
the fiscal year ending June 30, 1907. The fact that all of the munici-
palities, with two exceptions, have now liquidated all of their old in-
debtedness also improves greatly their financial condition, since all
of current income may now be devoted to current needs.
In one respect, however, quite a decided change was desirable in
respect to the taxation system of the municipalities. One of the
most unsatisfactory features of such svstem as first organized after
the establishment of civil government lay in the practical operations
of the section of the general revenue law allowing the municipalities
to levy so-called " patente," or license taxes upon industrial under-
takings, commercial establishments, the practice of professions and
trades, and like forms of activity. The power to levy and collect this
tax had been possessed by the municipalities under the Spanish re-
gime. It was evidently unwillingly continued in force by the general
126 BEPORT OF THE OOVEBNOR OF POBTO BIGO.
act of January 31, 1901, since that act provided that the power to levy
and collect this tax should continue only during the next fiscal year,
unless the legislature should otherwise determine. That it was not
immediately abolished was due to the fact that it was deemed unwise
to deprive the municipalities of this source of income until the pro-
ductiveness of the general property tax could be determined. In
thus framing the law with a view to the early abolishment of this
tax, the legislature was evidently influenced, Doth by the disfavor
with which this form of taxation is looked upon in most States of the
Union, and by the many evils attending its administration in Porto
Sico. Only too often did the municipal authorities make use of
their power to impose this tax to favor their personal and political
friends and treat unj ustly their enemies. It is true that the revenue
act of 1901 provided that no such schedule of taxes should be im-
posed by a municipality until it had received the approval of the
executive council, but as that body had but little iniormation upon
whiish to go in passing upon the schedules coming before it for con-
sideration, the result was that not only was it impossible to detect
and correct more than the most glaring cases of injustice, but the
council was burdened with a task making considerable drafts upon its
time.
As the general revenue act, as stated, continued this tax in force
only for one year, it became necessary at the next session of the legis-
lature to determine whether this tax should be continued in force or
not. Notwithstanding the fact that this form of taxation is looked
upon with so little favor in the United States, it in itself is by no
means a bad tax as applied to conditions prevailing in Porto Kico.
The general property tax falls almost exclusively upon agricultural
property, while the merchants and professional classes either are not
reached at all or are reached only to the extent of the stock in trade
carried by them. The value of this stock in trade at any one given
time constitutes but a very imperfect measure of the importance of
the industry and allows merchants and others doing a large business
to escape with the payment of a relatively small tax. If equitably
assessed and collected, and moderate in amount, there is no reason
why this system of license taxes could not be made to supplement or
complement very well the general property tax by reaching these
classes of persons. The municipalities, moreover, can not well do
without the income obtained from this source. The question thus
was very largely one as to whether the tax could be made a more
equitable one in its actual administration. The legislature believed
that this could be done and results have fully justified its belief. In
obtaining this end the following changes in the law were made.
Instead of leaving to each municipality the right to exercise its
discretion in respect to the determination of the classes of mer-
chants, manufacturers, and others who should be taxed and the
amount of the taxes that should be paid by them, such action to be
subsequently revised by the executive council, a detailed classifica-
tion of all classes of industries and trades subject to this tax and the
maximum amount of tax that might be imposed is set forth in the
general municipal law. Account is taken oi the different conditions
prevailing in different municipalities by providing one maximum
for municipalities of the first class and another maximum for munici-
palities of the second and third classes. This schedule was prepared
REPORT OF THE GOVERNOR OF PORTO RICO. 127
after a careful study of past practice and of the relative importance
and taxpaying abilities of tne different classes subject to the tax.
Care was taken to make the maximum amount less than that which
the various industries had in the past been accustomed to pay. To
prevent the municipal authorities from treating the different classes
o£ industries inequitably, the law provided that the rate to be fixed
by them should be the maximum provided for by the law or a certain
percentage of such maximum, such percentage to be the same for
every class of commercial license. Thus the municipalities have the
option of imposing and collecting either the maximum rate set forth
in the law, one-fourth, one-halt, three-fourths, or any fraction or
percentage of these rates.
In order that individual taxpayers might have securitv against
being improperly classified the law provided that the list of the indi-
vidual firms or commercial houses taxed, together with the amount
of the taxes paid by each, should be posted conspicuously in the city
hall for at least ten days before final action, during which time any
taxpayer who believed himself to be unjustly or erroneously taxed
mi^t protest to the municipal council against the action proposed
to be taken in his case. The result of this action in practice has more
than met expectations. Not only do the municipalities receive a far
greater income from this source than they formerly enjoyed, notwith-
standing the fact that the rates authorized are, in the great majority,
if not all, cases, lower than those formerly imposed by the munici-
palities, due to the fact that such taxes are now generally collected,
but practically no complaint is heard from the persons taxed ; while
under the former system the insular government was flooded with
complaints relative to the arbitrary and unjust action of which it
was claimed the municipal authorities had been guilty. It may be
that this form of taxation is not the most desirable from every point
of view, but it can be said with certainty that it is now working
smoothly in Porto Rico and giving good results and should he
retained until the municipalities can obtain aii equivalent income
from some other source in a more advantageous way.
Of all the action taken for the improvement of municipal condi-
tions in the island, however, far the most important as regards its
actual influence upon municipal life and results obtained, is the
provision that was made for the establishment of a system of uniform
accounting and reporting by the municipalities. For years it has
been recognized by those persons who are most deeply interested in
the reform of municipal government in the United States that the
first and prime requisite to a permanent improvement of conditions
lay in the requirement that municipalities should not only keep
their books of account and render their reports in such a manner
that their financial operations and conditions might at anv time be
known, but that, as far as possible, all the municipalities of the com-
monwealth should follow tne same system so that comparisons might
be made of policies pursued and results obtained of municipality
with municipality and of year with year. Data of this kind is not
only necessary in order that the public may have^ that knowledge to
which it is entitled of the manner in which their governments are
being run, but that the municipal officials themselves may always
know just how the operations of the government for which they are
responsible are being conducted.
128 REPORT OF THE GOVERNOR OF PORTO RICO.
Desirable in any commonwealth, the adoption of such a system under
conditions prevailing in Porto Rico was an absolute essential to any
intelligent action looking to the improvement of local government in
the island. When civil government was organized there was an al-
most complete absence or any authoritative data showing what was
the real condition of the municipalities, from what source they ob-
tained their income, and for what objects they made their expendi-
tures, with the result that it was almost impossible to determine what
were the real needs of the municipalities as regards income and the
extent to, and manner in, which this income was obtained. More
than this, so complete was the absence of 'any proper system of audit-
ing and control that opportunities for fraud existed on every hand,
and were only too frequently availed of.
Evidently, in view of this condition of affairs, the first step to be
taken by the insular government in meeting its obligation to secure
good municipal government in the island, lay in the securing of the
facts upon which to base intelligent action, and in taking immediate
steps to prevent fraud. This object could only be fully obtained by
providing that authority should be invested in some insular offi-
cial to prescribe a uniform system of accounting and reporting, that
should oe followed by all municipalities, and to supervise such sys-
tem after establishment in order to insure that its provisions would
be rigidly carried out. There was in existence in the office of the
treasurer a bureau of municipal finance, and it seemed proper, there-
fore, that this duty should be intrusted to the treasurer, and that the
bureau of municipal finance should be reorganized so as to take charge
of the administration of the system.
Provisions were accordingly incorporated in the new municipal
law, approved March 1, 1902, by which the treasurer of Porto Rico
was authorized, in the broadest terms possible, to prescribe the man-
ner and form in which the municipal treasurers and comptrollers
should keep their books of account, deposit all moneys, and make dis-
bursements, and to require of such officers such annual and other re-
ports as he deemed desirable. He was furthermore authorized^ him-
self or by some competent person or persons appointed by him, to
make a detailed examination of the financial operations of any
municipality whenever he deemed conditions to be such as to warrant
such action, and in making such examinations he, or his deputy, was
given power to administer oaths, to compel the appearance of wit-
nesses, the production of books, papers, securities, etc. If, as a result
of sucii examination, he discovered that fraud was being committed,
or that the financial affairs of the municipality were being incom-
petently administered ; or that his regulations relative to accounting
and reporting were not being complied with, it was his duty to report
the fact to the governor of Porto Rico^ who, in such cases, had the
authority summarily to remove the delinquent officer and to request
the attorney-general to institute such civil and criminal proceedings
as conditions might justify.
The scheme or supervision over municipal finances thus vested in
the insular treasurer comprehended the taking of three successive
steps: (1) The preparation of a code of regulations setting forth in
detail the precise manner in which the municipal treasurers and
comptrollers should keep their books of account, deposit all funds,
audit all claims and make all payments from the municipal treasury ;
BBPOBT OF THE GOVEBNOB OF POBTO BICO. 129
(2) the requirement of systematic reports showing the actual financial
transactions and conditions and the compilation and analysis of such
reports so that such operations might be clearly seen; and (3) the
organization of a system of inspection and audit by officials attached
to the office of the treasurer in order that the department might know
that its orders were being complied with, and whether municipal
affairs were being honestly and efficiently run.
Immediately upon the passage of the law of March 1, 1902, the
Treasury Department, through its bureau of municipal finance, en-
tered upon the work of preparing the rules and regulations relative
to accounting and reporting that were to go into effect July 1, 1902.
These regulations set out in detail the exact books which must be kept
by the municipal treasurers and comptrollers, the manner in which
moneys must be deposited, the requirements that have to be met and
the vouchers produced before comptrollers can order any payments
to be made, and the conditions that must be complied with before
the treasurers can make such payments. In all cases blanks or model
forms are given in the regulations showing the exact character of
each book, voucher, warrant, or other document that must be^ used.
By subsequent action of the legislature the insular bureau of printing
and supplies is given authority to furnish these forms to the munici-
palities of the island at cost. Thus, at the present time, not only
the character of the forms used is prescribed, but, with lew excep-
tions, the forms themselves are furnished. In thus devising a system
of accounting and reporting for the municipalities the fact had to
be constantly borne in mind that the system would have to be ad-
ministered By persons in g'eat part lacking in skill and technical
training as accountants. Every effort was, therefore, had to make
this system as simple and easily understood as possible, while the
regulations themselves had to enter into the minutest details and,
in fact, almost constitute a text-book on accounting in so far as the
system that was prescribed is concerned.
Briefly, the system devised provides that moneys due the munici-
palities snail be paid to, and all disbursements shall be made by,
the municipal treasurers exclusively; that wherever possible some
banking or other institution shall be made the depository of public
funds; that all moneys received shall be deposited with such de-
pository and that all payments shall be made exclusively by drafts
upon such institution; that payments shall be made by treasurers
only upon warrants drawn by the municipal comptrollers and
countersigned by the alcaldes; that the municipal treasurers shall
issue receipts for all moneys received by them, which receipts shall
not be valid until countersigned by the comptrollers, who shall keep
a record of all receipts so signed; that the comptrollers shall care-
fully examine all claims against municipalities and shall not issue
warrants for their payment until they have satisfied themselves that
such claims are just; that there is an appropriation therefor in the
budget; that the same is not exhausted; that there are funds on hand
avauable for their payment; that the expenditures are duly evidenced
by proper vouchers ; and that the proper officers have certified that the
services or supplies represented by the claims have actually* been
rendered or furnished. Record of all these transactions must be
kept in the books of account as prescribed by the regulations,
21162—8. Doc. 92, 60-1 9
180 REPORT OF THE GOVERNOR OF PORTO RICO.
The second step involved in the establishment of a unifonn system
of accounting and reporting consisted in the requirement from the
municipalities of reports of such a character as would enable the
treasury department not only to keep in close touch with how munici-
pal finances were rimning from month to month, but to obtain the
mformation relative to such operations in a form permitting of the
analysis of municipal receipts and expenditures in a way that would
bring out the real financial operations of the municipalitieis. This
is done by requiring from the municipalities quarterly and annual
reports in the form prescribed by the treasury department. The
quarterly reports consist of statements of receipts and expenditures
and are carefully examined in the department as received m order to
determine whether the rules and regulations relative to accounting
have been rigidly comf)lied with. Tnis examination brings to li^ht
many cases where errors in bookkeeping have been committed, and a
considerable part of the work of the bureau of municipal finance
consists in corresponding with the various municipal comptrollers
and treasurers for the purpose of pointing out these errors and of
giving them instructions relative to what should be done in particular
cases.
It is unnecessary to enter into further details regarding the exact
character of the reports reouired. One fa<5t, however, should be
stated and given emphasis. This consists in the obligation imposed
upon the municipalities in keeping their books and in rendering
reports to make a clear distinction between municipal funds proper —
that is, funds available for ordinary municipal expenditures — and
trust funds, or those of which the municipal treasurer is simply for a
time the custodian or which are pledged to some particular purpose.
In the same way, a careful distinction is made between entries in the
books which represent real transactions; that is, money actually
coming into the treasury from taxpayers or other sources "of munici-
pal income, and payments actually made for services rendered or
supplies furnished, and those entries which represent mere book-
keeping items, such as transfers, repayments, and the like.
The making of this distinction is essential in any system of gov-
ernmental bookkeeping if the real financial operations of the gov-
ernment concerned are to be known. As a result of making such
distinction the treasury department is able to prepare tables showing
not only the gross receipts and disbursements of each municipality —
by which is meant a statement of all entries of every character upon
both sides of the ledger of the municipality — ^but statements showing
net income and expenditures proper of the municipalities — ^that is,
statements from which all receipts and expenditures on account or
trust funds and of purely bookkeeping items have been eliminated,
and which, consequently, show the real information that it is desir-
able to have relative to municipal receipts and expenditures. From
this latter table one can obtain the facts relative to the amount of
money actually entering the municipal treasuries available for mu-
nicipal expenditures, the sources in detail from which such income
was obtained, the total of the actual expenditures made for carrying
on the government, and the purpose in detail to which such expendi-
tures were devoted. This distinction between the gross receipts and
disbursements, and net income and expenditure constitutes, it is be-
lieved, the most important and valuable feature of the sjrstem of
BEPOBT OF THE GOVERNOB OF POBTO BICO. 181
reporting and of analysis of municipal operations that has been
adopted. By reason of it, it is believed that the financial operations
of tne municipalities of Porto Rico can be shown with a clearness
and exactness that can not be equaled in the case of the municipal-
ities of any other country.
It is impossible to exaggerate the importance of the action thus
taken or overmamify the beneficial results that have followed from
it. Porto Rico has thus at an early date in the history of its civil
^vemment met the one most important requisite to the secur-
ing of honest and efficient local government and is thus entitled to
take front rank among commonwealths which are trying to place
their systems of local government upon a solid foundation. It
should be recognized that the value of this i^stem consists not
merely in enabling students to gratify their desire for information
regarding the progress of events, but in furnishing the data upon
which municipal budgets of receipts and expenditures must be based,
and in fumii^ing that information which the insular government
must have if it is to act intelligently in authorizing municipalities
to incur bonded indebtedness or m taking other action affecting their
financial status. The securing and publication of this information,
moreover, has had another very beneficial effect. For the first time
the citizens of each municipality, and indeed the municipal officials
themselves, are able to know the real financial conditions of their
bodies and how their operations compare with those of prior years
and other municipalities. The diffusion of this information has de-
veloped an interest in municipal affairs and an emulation among the
municipalities to make the best possible showing in comparison with
other municipalities that it woiud be difficult for one to appreciate
who has not been familiar with the attitude of the people and of
local officials toward their government before and subsequent to the
introduction of this system.
This desirable result, of course, was not obtained immediately. As
regards the system of reporting and of analysis of the information
received it will be seen by consulting the tables appended to this re-
port that all of the tables do not cover the whole period elapsing since
the introduction of the system on July 1, 1902. It was only as the
system entered into operation that certain improvements suggested
tnemselves. These features in respect to which improvements could
be made developed at an early date, so that it has been possible to
make all of the tables cover a series of years, and the writer now
knows of no line of facts or class of information that it is desirable
to have regarding financial operations of the municipalities that is
not covered by these tables. As regards the administration of the
system great difficulty was, of course, encountered at the outset in in-
structing the municipal treasurers and comptrollers in their duties
under the new system, and much more in making them comprehend
that the rules and regulations relative to such system had to be
rigidly complied with. In those cases, moreover, where actual fraud
and dishonesty was rife an arduous campaign had to be inaugurated
to imearth such dishonesty and to secure a return to honest govern-
ment. Thus, the first results of the operation of the new system
was to show that in a number of the larger municipalities, and notably
in the capital itself, San Juan, and in Mayaguez, gross frauds and
corruption were being practiced by municipal official In these two
132 BEPOBT OF THE OOVEBNOB OF POBTO BICO.
municipalities elaborate investigations were accordingly undertaken,
a large amount of testimony was taken, and detailed reports of find-
ings were prepared. On the evidence thus discovered the alcaldes of
these two towns, and other officials who were apparently implicated
in the frauds, were summarily removed by the governor, and in a
number of cases criminal prosecutions against them were instituted.
Although the government failed to secure conviction in these cases,
the chief object sought by the investigation, that of securing the re-
moval of the officials under whom at least the bad practices existed,
and the starting of the municipalities themselves on the new path of
honest government, was secured. It has not been necessary to repeat
these investigations on the same scale. They served to make known
to the public that dishonesty in the administration of local finances
would not be tolerated, and that all local officials would be held to a
rigid accountability for all funds passing through their hands or
over which they had any control.
The adoption of this system of uniform accounting and reporting
has made possible, as has been stated, the presentation, with excep-
tional fullness, of the financial operations of the municipalities. In
the appendix of this report there are given two series of tables show-
ing, for each municipafity separately,lts gross receipts and disburse-
ments itemized since the inauguration of the system July 1, 1902, to
June 30, 1907, and its net income and expenditure itemized for the
fiscal years ending June 30, 1905, to 1907. It is to be regretted that
this latter table could not be made to cover the first two years during
which the system of uniform accounting was in force, but it was only
after such system had been in operation for a time that the necessity
of making the distinction between gross receipts and disbursements
and net income and expenditures became apparent and it was possi-
ble to change the system of bookkeeping so as to render possible the
making of the distinction. The distinction between these two tables
has already been indicated. The table relative to gross receipts and
disbursements shows all moneys passing through the books of the
treasurers and comptrollers. In this table, for example, the total
proceeds of the eighty-five hundredth per cent tax on property and
the special school tax figure as receipts, although 20 per cent of the
former and all of the latter tax must be immediately paid over to
the local school boards and thus are not available for municipal ex-
penditures proper. In the same way 8 per cent in the years prior to
the last fiscal year had to be paid over to the boards of road super-
visors.
All of these payments, therefore, figured upon both the receipt and
disbursement sides of the account. In the table sho'wing net income
and expenditures the receipt and disbursement of this portion of the
general property tax and of the special school tax is eliminated, as
well as all other transactions having to do with special or trust funds,
with the result that this table shows the actual incomes received by
the municipalities available for municipal expenditures proper.
From the series of tables showing the net income and expenditures of
municipalities, it is thus possible to determine for each municipality
separately the net income received during each of the past three
years, the sources from which such income was obtaineo, and the
total expenditures during the year, classified according to objects
of expenditure. In itemizing the expenditures a distinction has been
BEPOBT OF THE aOVEBKOR OF POETO RICO.
13S
made between those that were made to meet current obligations and
those made for the purpose of meeting interest or repayment of prin-
cipal charges on account of indebtedness. This distinction is one
of great importance, as it makes it possible to determine the amount
actually needed, or, rather, actually expended, by each municipality
in carrying on its regular current work.
One of the great advantages of municipalities following the same
system of accounting and reporting lies in the possibility that it
affords of consolidatmg the results so as to present a showing of the
financial operations ojTall the municipalities combined, and thus to
furnish a comprehensive view of municipal operations generally.
This has been done in the two tables that follow.
Gto98 rectipU and disbvrsemenU of munieipalitiesj by items, forJUcal years ending June
SO, 190S, 1904, 1905, 190€y and 1907 (all municipalities combined).
Item.
Cash on hand beginning of year.
General property tax
Bond redemption tax
School tax
Excise tax (municipal quota)
Tazee levied prior to July 1, 1901
Industrial and oonunenlal lioenee
taxes
Licensee, permits, and certificates
Mnntfiinarproperty
Court fines
Interest on deposits
Insular loans
Misoellazieous
Total receipts during year.
Total receipts, including balances on
hand beginning of year
DISBUBflXlCXNTS.
Bonded indebtedness, interest
Bonded indebtedness, sinking fund . . .
Certificates of indebtedness
Indebtedness annexed mtmicipalities .
Insular loans repayment, principal
and interest
AdministratlTe expenditures
Police department
Fire deputment
Lightli«
PobUc works
Matntenanoe, productive properties . .
Public heaithV**! !!!!!!!!!!,'! !!!!!!!'.!
Education
Courts and praal institutions
Road funds
TrsTeling expenses
Cirll register
Miscellaneous
Total disbursements during
year
Balance on hand end of year.
Fiscal year ending June 90—
1908.
1724,879.12
378,832.26
120,441.33
32,533.82
161,646.16
13,206.09
104,676.90
66,366.21
177,648.18
36,381.44
4,871.08
18,834.70
1,113,237.36
l,838yll6.47
oo,ooaoo
66,ooaoo
66,942.08
6,136.22
4oaoo
200,469.86
42,619.40
12,491.69
68,876.76
218,976.92
63,246.24
120,460.13
126,633.29
170,406.81
70,675.60
26,284.16
23,4ia39
14,306.93
46,696.99
1,309,812.36 1,206,766.20
1904.
$438,304.11
441,208.37
123,647.04
61,893.60
103,60a00
9,263.92
111,860.19
46,826.82
201,566.98
36,102.63
6,133.29
10,377.96
1,139,364.70
1,677,668.81
72,000.00
22,161.36
2,845.71
172,534.23
21,791.67
10,651.10
41,972.14
168,826.84
52, 182. 86
125,193.63
131,661.66
181,267.95
71,837.72
76,636.67
10,672.63
14,956.21
32,674.04
438,304.11
368,913.61
1906.
$368,913.61
724,906.32
140,664.17
62,862.28
21,146.02
3,483.29
93,*400.30
26,837.64
231,507.94
18,109.52
15,660.36
96, 11& 33
9,577.65
1,433,163.81
1,802,077.42
6o,ooaoo
iio,ooaoo
28,96407
1,129.04
16,466.96
217,988.19
6,512.49
12,995.66
82,182.91
133,768.48
66,515.06
1^,718.47
156,005.48
260,337.78
66,600.62
61,046.35
11,350.82
13,277.94
42,968.90
1,480,819.10
321,258.32
1906.
$321,258.32
858,907.11
166,266.91
69,902.34
873.02
115,225.93
24,347.27
334,796.36
26,340.85
3,295.32
89,343.49
16,877.99
1,606,326.50
2,017,584.91
72,000.00
55,000.00
31,592.20
163.34
50,031.51
224,626.12
18,161.83
78,991.17
148,811.67
69,334.02
163,330.50
169, 481. 37
267,552.86
62,884.07
71,762.78
8,581.15
13,628.43
40,953.07
1,536,896.18
480,689 73
1007.
$480,689.73
981,782.49
149,777.12
76,066.73
36.39
142,lia68
12,971.03
272,038.74
27,724.66
3, 35a 07
111,687.92
31,403.66
1,808,91&48
2,289,608.21
66,016.00
66,ooaoo
20,586.17
66,405.56
233,545.49
16,368.06
80,349.43
207,221.02
83,761.24
180,576.60
178,804.21
299,334.97
79,982.60
65,253.41
9,183.05
13,726.02
47,899.12
1,603,100.94
596, 507. 27
184
BEPOBT OF THE OOVEBKOB OF POBTO BIOO.
Net income and expenditures of munieipaUtieSf by items, for fieaU yean ending June SO,
1905, 1906, and 1907 {aJUL municipalitiee combiried).
Item.
Cash on band beginning of year
XNCom.
General property tax
8 per cent of property tax for roikds .
Excise tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and comniOTcial taxes
Licenses, permits, and certificates. .
Municipal property
Court fines
Miscellaneous
Total current income.
Insular loans
Total, including Insular loans
Total, including insular loans and cash on band
beginning of year
BXPENDITUmS.
Administratiye expenditures
FIpb department
Lighting
Public worka, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health "
Courts
Penal institutions
Traveling expenses
ClvU register
Education, nonobligatory
Roads, obligatory
Roads, nonobligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal
Iniiular loans, interest
Indebtedness of annexed municipalities.
Indebtedness of district road board
Indebtedness of school board
Indebtedness of insular trust fund
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion, insular loans
Available for ordinary expenditures
Available for road expenaltures
Total
Fiscal year ending June 90—
IMS.
S22,327.98
403,78L86
21,1«.Q2
3,483.20
03,400.30
26,837.04
231,507.04
18,109.52
0,730.82
807,907.47
05,lia33
003,11&80
1,015,443.78
217,084.03
12,005l66
82,182.01
2,520.60
7,083.60
66,206.60
61,803.14
142.718.47
166,005.48
36,042.08
30,568.54
11,360.82
13,277.04
11,473.07
1,036.30
47,886.26
802,124.60
28,064.97
14,879.92
1,576.03
1,129.04
3,445.82
14,751.15
6,844.31
71,601.24
1906.
161,728.04
617,817.48
873.02
116,225.93
24,347.27
334,796.36
26,340.86
10,667.12
1,120,467.96
80,343.49
1,218,811.47
1,270,630.61
224,636.12
18,161.83
78,001.17
10,046.23
40,603.98
09,178.81
76,629.28
168,399.60
160,481.37
28,486.97
84,307.10
8,681.16
18,628.43
14,646.94
862.00
4D,804.88
983,160.80
31,602.20
46,763.93
3,277.68
163.34
8,664.27
3,652.86
6,167.66
04,061.73
963,71&74| 1,077,212.63
61.728.04
103,326.98
61,72&04
34,288.28
160,038.70
51,72&04
193,326.98
1907.
8103,326.96
706»14S.3O
80,834.67
36^30
142,lia68
12,071.03
272,038.74
27,724.65
26,141.50
1,268,004.04
111,687.02
l,379,6eLe6
1,873,01&04
233,546.40
16,36&06
80,349.43
31,860.16
66^677.27
83,736.19
00,78180
180,476.50
178,804.21
87,700.75
43,28L86
9,188.06
18,7»i02
18,980.42
54,006.80
1,104.82
47,670.06
1,184,79&75
20,686.17
61,654.70
4, 86a 86
3,087.87
5,6Ba02
06,409.02
1,281,207.77
201,73L17
80,080.83
210,886.84
30,866.00
291,721.17
If we examine the latter of these two tables it will be seen how
great has been the progress of the municipalities during the years
covered by the tables. Net receipts have increased from $897,997.47,
during the fiscal year ending June 30, 1905, to $1,268,004.04, during
the fi^al year ending June 30, 1907, an increase during the two years
of $370,006.57, or over 40 per cent. Part of this increase is due to
the item of $80,834.57, "8 per cent property tax for roads," which
now is retained by the municipality, although carried to a special
fund for road improvement, wmch formerly was turned over to the
. BEPOBT OF THE GOVEBNOB OF POBTO BICO. 135
boards of road supervisors. To a very considerable extent the
increased income, however, is due to the larger sum now obtained
from the general property tax, the amount derived from that source
being $7(^,146.39 during the fiscal year ending June 30, 1907, as
against $493,781.85 durmg the fiscal year ending June 30, 1905.
Tlus increase in the productivity of the general property tax is due
almost wholly to the increase in the assessed value of property and
to the increasmg extent to which prompt payment of taxes is enforced,
as the quota of the general property tax going to the municipality
changed during the three years only from eighty one-hundredths of
1 per cent durmg the fiscal year ending June 30, 1905, to eighty-five
one-hundredths of 1 per cent during the fiscal year ending June 30.
1907. A notable increase is also shown in receipts from industrial
and commercial taxes, that increase being from $93,400.39 in the
fiscal year ending June 30, 1905, to $142,110.68 during the fiscal year
ending June 30, 1907. Receipts from municipal property have also
increased, the increase being from $231,507.94 in the former year to
$272,038.74 in the latter. The unusually large receipts obtained
from this source during the year ending June 30, 1906, was due to
the fact that during that year the municipaliy of San Juan disposed
of some property at a price that brought mto its treasury something
over $80,000.
If we turn now to the expenditiu*e side of the accoimt, the most
interesting fact brought out is the extent to which the municipalities
have been able to increase their appropriations for works of public
utility as contrasted with those for administration proper. Thus
contrasted for the three years covered by the table, it will be seen
that the appropriation for public health has increased from $156,-
005.48 to $178,894.21; that for charities from $142,718.47 to $180^-
476.59; and that for the construction and maintenance of pubhc
works from $128,612.94 to $271,460.42. This table also brings out
the extent to which the municipalities are not only hving within their
income, but are bein^ able to maintain cash balances in the treasiiry
for future needs. Thus, on June 30, 1904, all of the municipalities
combined had a cash balance in the treasury of only $22,327.98. On
June 30, 1907, this balance amounted to $291 ,721.17, of which $30,855
represented the amoimts standing to the credit of the special road-
improvement fund, $50,029.83 consisted of the imexpenaed portions
of msular loans granted for the most part to the municipalities to
enable the latter to make pubhc improvements, and $210,836.34 con-
stituted the ordinary balance available for general municipal
purposes.
It is when we consider the chaises that have taken place in respect
to the indebtedness of the municipaUties, however, that the greatest
advance made by these bodies during the past few years is apparent.
This indebtedness that the municipalities hav^ been called upon to
take care of consists of the following classes : (1 ) the bonded indebted-
ness of the four municipalities San Juan, Ponce, Mayaguez, and
Arecibo, amounting in all to $1,100,000; (2) indebtedness to the
insular treasury on account of short-time loans; (3) indebtedness to
the insular trust fund on account of advances made from this fund
to certain municipalities to meet emergencies that arose prior to the
inauguration of the system of making loans from the insular treasury;
(4) certificates of indebtedness; and (5) floating indebtedness. In
186
BEPORt OP THK GOVERKOB OP POBTO BlCO.
the appendix are given tables showing the standing of the account in
respect to each oi these classes of indebtedness, except that of the
first, the condition of which has already been described. Though
not relating to municipal affairs, there is also given a table showin£^
insular loans made to local school boards, in order that the record m
loans made from the insular treasury to local bodies may be complete.
A simmiary of the showing made hj these bodies, for all municipali-
ties combined, is given in the following statement:
Total indebudneu of all municipalities combined, June SO, 190S, to June SO, 1907
{exclusive of bonds of the four municipalities of San Juan, Ponce, Mayaguez, and
Arecibo).
Character of Indebtedness.
Certificates of indebtedness.
Insular loans
Insular trust fund
Floating indebtedness
Total.
Fiscal year ending June 30—
1903.
$58,788.63
32,263.13
262,508.96
353,660.72
1904.
153,118.57
29,395.73
284,186.41
867,700.71
1905.
136,514.39
22,205.68
141,426.46
200,146.53
1906.
S14,446.76
124,368.76
17,190.56
77,879.31
233,885.30
1907.
S171,806.84
11,719.64
15,828.76
119,355.24
From this table it will be seen that, if exception be made of insular
loans, the purposes of which have been almost wholly those of making
permanent piiblic improvements, the municipaUties have almost suc-
ceeded in liquidating their outstanding obligations. On June 30, 1 901 ,
the municipalities had outstanding floating obUgations to the amount
of $501,128.15, and only two of the 66 municipalities were out of debt.
On June 30, 1907, this situation was exactlv reversed, all but two
were out of debt, or had a cash balance in their treasuries sufficient
to pay outstanding obligations, and the total of these unpaid obliga-
tions amounted to only $15,828.76. Of this sum $14,792.64 was
owed by the municipality of Maya^ez. Thus, it may be said that
with the exception of this one municipality all of the municipaUties
of the island nave, during the six years elapsing since June 30, 1901,
while attending to all of their current needs, paid off the heavy
indebtedness with which they were burdened, ana have placed them-
selves in a sound financial position. The municipality of Mayaguez,
moreover, has so framed its budget for the next fiscal year that it will
undoubtedly be able to liquidate its indebtedness during the year.
During the years covered by these tables the municip^ities nave
also been able completely to extinguish the certificates of indebted-
ness issued by them and to reduce their indebtedness to the insular
trust fund on account of advances made to them from that fund,
with which to make certain pubhc improvements, from $32,263.13
on June 30, 1903, to $11,719.64 on June 30, 1907.
In concluding this report I desire to express my great appreciation
of the loyal cooperation that I have received from my entire office
and field force, and particularly of the valuable services rendered
by my chief assistants, Mr. Benjamin R. Dix, assistant treasurer*
Mr. CliflFord W. Perkins, chief of the bureau of accounts; Mr. David
A. Skinner, chief of the bureau of property tax; Mr. James H. A.
Smith, chief of the bureau of excise taxes; Mr. Andrew Hoist, chief of
the bureau of municipal finance; and Mr. Thomas L. Jett, chief of
the bureau of disbursements. As has been elsewhere pointed out,
BEPOBT OP THE GOVBRNOE OP FOBTO BICO. 187
in oi^anizing the treasury department the effort has been made to
distribute the work to be performed among bureaus in such a manner
that each should have its own distinct class of duties, and that
responsibility should be definitely located. This has meant that
the various officials named have been the ones who have had the
actual direction of the current work of the department, and to them,
therefore, belongs a very large part of the credit for the smoothness
and lack of friction with which affairs have been conducted. All,
without exception, entered the service of the department in a sub-
ordinate capacity and have risen to their present position in con-
sequence of the efficiencv and zeal with which they nave performed
the work entrusted to them. I feel that I am under both a strong
official and personal obUgation to them for the maimer in which
they have at all times assisted me in carrying on not only the details
of the work of their respective bureaus, but in workmg out the
larger problems of organization and administration.
Respectfully,
s W. F. WiLLOUQHBY,
Treasurer.
Hon. R^Gis H. Post,
Oovemor of Porto Rico,
Oovemment House, San Juan, P. R,
AppnypriaUon/or Treasury Department for fiscal year ending June SO^ 1908.
Office of the treasurer proper:
Treasurer $5,000
Assistant treasurer 2, 700
Secretwy and stenographer 1, 600
Financial and receiving clerk 1, 500
MaU clerk 1, 000
Messenger 360
Janitor 240
In all, 7 employees |12, 400
Bureau of accounts:
Chief 2,000
aerk 1,800
aerk 1,600
Two clerks, at |1,400 each 2, 800
Clerk 1,000
Two traveling inspectors, at $1,400 oarh 2, 800
In all, 8 employees 12, 000
Bureau of municiiMd finance:
Chief 2,000
Two clerks, at $1,400 each 2, 800
Two clerks, at $1,200 each 2, 400
aerk 1,000
In all, 6 employees 8, 200
Bureau of property taxes:
Chief 2,000
aerk 1,800
aerk 1,300
Three clerks, at $1,200 each 3, 600
aerk 1,100
Two clerks, at $1,000 each 2,000
Two clerks, at $900 each 1 , 800
138 BEPOBT OF THE OOVEBNOB OF POBTO BICO.
Bureau of property taxes — Continued.
Two clerks, at $720 each $1,440
Clerk 600
Messenger 360
Internal-revenue agent detailed as assessor 1, 600
Three internal-revenue agents, at $1,400 each 4, 200
Three internal-revenue agents, at $1,200 each 3, 600
In all, 22 employees $25,400
Bureau of excise taxes:
Chief 2,000
Two clerks, at $1,600 each 3, 200
Two clerks, at $600 each 1,200
Internal-revenue agent 1, 600
Four internal-revenue agents, at $1,400 each 5, 600
Six internal-revenue agents, at $1,200 each 7, 200
Six internal-revenue agents, at $1,000 each 6, 000
Three internal-revenue agents, at $900 each 2, 700
In all^ 26 employees 29, 500
Bureau of disbursements:
Paymaster 3,100
Assistant paymaster 2, 100
aerk ; 1,200
Clerk 840
aerk...: 720
aerk 600
aerk 480
Messenger 180
In all , 8 employees 9, 220
CoUectors of internal revenue:
Three collectors, at $2,000 each 6, 000
Three collectors, at $1,500 each 4, 500
Two collectors, at $1,200 each 2,400
Two collectors, at $1 ,000 each 2, 000
Four collectors, at $960 each 3, 840
Collector 900
Five collectors, at $780 each 3, 900
Two collectors, at $720 each 1, 440
Eleven collectors, at $660each 7,260
Two collectors, at $600 each 1, 200
Seventeen collectors, at $540 each 9, 180
Nine collectors, at $480 each 4, 320
Clerk in collector's office 1, 000
Two clerks in collector's offices, at $900 each 1, 800
Clerk in collector's office 840
Four clerks in collector's offices, at $600 each 2, 400
Seven clerks in collector's offices, at $480 each 3, 360
Three messengers in collector's officee, at $300 each 900
Three messengers in collector's offices, at $240 each 720
Two messengers in collector's offices, at $120 each 240
In all, 84 employees 58, 200
Total, 160 employees 154, 920
Contingent expenses:
Blank books, stationery, furniture, office supplies, cablegrams,
printing, traveling, and other necessary expenses, including
internal, revenue stamps 6, 500
Poetaffe 5,000
Traveling expenses, bureau of accounts 2, 500
Traveling expenses, bureau of municipal finance 1, 000
Traveling expenses, internal-revenue agents 10, 000
Stabling, ehoeing, and care of horses for internal-revenue agents. 9, 000
Compensation for securing and preparing maps and data required
for the assessment of property and the preparation of tax rolls,
tax receipts, etc 4, 000
BBPOBT OF THB OOVERNOB OF PORTO BICO. 189
Office rent, coUecton:
Aieciboftnd Ponce, at f 120 each; Gnayunaand Agiuulillft,M$90
e*ch; Vieques, at $40 $460
InaU 138,460
TotJLl appropriation tot the troMury department 193, 380
Aueutd voiiu of property in Porto Rico, fitcal yrar* ending June 30, 190t-t908.
[Fnan tkz loUi cometsd to Janiur; 1. 1(107, lor Tcara 1003-11)07, unonllng to rolls M Bnt prapand
FlKAl ysttr BDdlDg June 30—
iftoi^to
oS«'bm>>"
1,337,680
l,73»,«l
3,081, OSS :
»u,eeo
<U.8ft4
e«i,M>
1,«6T.S1V :
«»,as3
1,381, i»a :
31S|12S
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3ge,33e
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3,S32,E1S
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l,Tt3,3U
373,878
i,eBfi,«M
2,«a,irB
2.H8.X
1,309,63
i.ee£,ii
1. 104, «» .
1,250,781 .
1,800. IM .
1,026,544
387,340
217,178
64^,373
SftbvwOntDde...
San Lomnio..
1,120,084
1,041,703
.031,648
'0&8'bI6 1
. 2,37S,077
474, S44
710,758
lil5l]088
604.540
3, 387! 530
473,600
751,052
,503,648
,172,045
2,317.080 ;
750^ 114
1,738,805
1,<»7.«53
16,049 >e,oie,8&i) je4.o43,o6o t
? OP THE GOVERNOR OF PORTO RICO.
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REPOBT OF THE OOVEBKOK OF PORTO BICO.
141
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142 BEPOBT OP THE QOVEBNOB OF POBTO BICO.
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148
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146 EEPORT OF THE GOTEBNOB OF PORTO BICO.
REPORT OF THE GOVERNOR OF PORTO RICO.
147
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REPORT OP THE GOVERNOR OF PORTO RICO.
149
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EEPOBT OP THE GOVEBNOB OP POBTO BICO.
Total (uieutd ivlue of real property
[Comcted u toUowi. igtH-i. to June 30. IVX; ItOt-O,
Adjuntu
Agiudlllk
AbumBimdu.
AJbonlto
Barronqultaa . .
C«boRo)o....
Carallna
C«yey
Clales
Cidra
Coroia]
Donda
Filardo
OturanllU —
ie»
ta
303
KT,240
177,643
C
910
90
1065
tlOl
537
299
66,020
63,670
72,919
70 648
!
36
3,465
3 455
121
3H
633
laoB
S49
8;647
10 496
094
2S»
081
1
429
13|*37
11,746
14,866
24!
346
496
1
l%\
la
016
«
049
238 720
2847««
7(
4^338
314
1906
s
a
g:SS
&
s:
Ml
82
80
1)586
t
076
40,306
40,566
1
a
716
IMO
37 344
07S
69
17)509
638
1907
270
36; 310
35 500
200
50
24)096
131
803
73,476
73,726
310
32
24,852
61
78 786
76836
23 907
380
1907
60
78 Wi
78 416
66 093
6:
558
lOOS
S3M
87,011
02,366
312,582
00
30
627
<
997
87 336
92,331
421,926
52
loi
216
Oil
91, Ul
96 599
426,075
52
2,330
97
870
1906
813
621,820
761833
06
18,175
469
1906
12
807
822,378
751,276
750)^
33
13,619
40;
998
639,271
772,289
813,938
13,799
sat
1906
87 836
103,168
37
647
1906
11
1S2
S7,1S6
102 318
219)830
33
20
111
133
1907
U
712
88,791
104,603
261,150
64
i9as
OM
21,648
22,eu
326
6,425
743
1906
8M
18, W5
326
30
3905
«
«1
1907
0»«
18;421
19,616
326
5 426
IBOS
190S
28,436
27,785
412)012
18,435
27; 785
Sli;i31
120
102,239
09
2.365
IS
1,965
3a
013
100
666
■""m
m
«
370
302,543
487,913
236,331
406
601,868
003 394
340,234
l)647
Oftl
190S
886
89,373
70,068
338,608
00
311
639
1906
S6S
87,868
88,723
474,552
78
290
31!
ig
70,686
71, on
481,546
00
728
319,648
22,893
026
1906
726
327,570
sag; 298
0l)5ffi
26 779
29]
31J
1907
1,108
472,732
477,260
206,100
77
83,503
31<
580
27,660
45,886
13,660
073
1906
S80
201485
438
1907
200
33,480
33:720
59) 038
9)734
UK
742
2220
158,220
180,440
281,389
29
SO
341
674
220
155,586
157,806
382,149
2%
184,580
188,780
381,804
960
760
1606
2
£36
201,780
76
34,011
itr.
946
21
199,417
zia'.m
4)610
86
39,743
167
210,757
231,907
4,610
63,132
185
096
1906
1
066
74 240
76,895
635
2 310
102
324
85;802
87,107
725
70
2)186
103
351
79,992
82,172
676
4,483
103
leOG
'200
15848
16,046
42,663
tB
627
80
16;g21
|:|i
1)^
1,650
35
38 806
68,368
,i
1
190S
a, 767
m[B77
49,007
100
378
2^612
186,566
1S»;067
48,007
130
371
laOT
2,411
183,313
186.726
34,610
41
160
369
Ml
1905
ags
28.880
1,380
86
31,857
39,682
s
883
leoT
aw'
30,570
38;879
1)400
86
84)776
m
S5B
igo6
28,940
2,045
707
86
406
ig06
^563
31)208
88
1
i;B76
29;079
30,655
1)915
86
936
91
698
33i'
919'
S31
8^776
9)306
leos
10,383
li:54S
""ii2.W
14:
367
1906
11 708
200,6X1
3)750
Hi
800
1907
'79i
17,873
210200
2 530
138
984
1906
107.647
387,669
710
100
474,
77»
1906
217,' 286
605,460
100
416
874
1W7
i;23i
227, B2S
676,003
20
373
966
1906
390, SSO
3S0,8M
613,008
46,516
1,606
600
8SS
1606
410
198
1907
482
418! 354
418)838
76o)6«e
430
1606
4. 338
44,711
213,335
128)881
1)100
110
1606
216,860
1,070
UB
681
1607
i
766
39;i63
44)918
242,830
126)302
700
112
690
REPOBT OF THB GOVEBNOB OF POBTO BICO.
iff mtimeipalitiei and t
to Jane 30. ItOS; l<IOt-7, U
Sspumbst 30. Itm.]
'
11
3S.«S«
34,131
as
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18,217
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31,003
31,47i
■1— ConttniMd.
84. 604
128,241
175, EM
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38,100
33.348
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1.780
li
181.330
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88
83
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110 044
119,448
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38,834
37.840
17,818
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32,329
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80,841
30,149
30,888
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14,087
11
48,809
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10,144
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3,744.488
8,039.833
34^701
1.800
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25,507
45,001
60,377
400
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8,378
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881
445
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60,8711
153 BEPOBT OF THB OOVEBNOB OP POBTO EICO.
Total auetted vaUu o/real proptrts 6y
Qunbo...
HallUa...
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Ukricao
lUunabo
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19,301
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131,480
314, M3
82.330
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96,423
4S,T4Z
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(8,717
U3,5Sg
BEPOBT OF THE GOTEENOE OF POETO RICO.
munidpMtiet and eUuta — Continued.
Rural— Condniwd.
164 BEPOBT OF THE OOVEBKOB OF POBTO BICO.
Iblol atteued vatve of real property by
raS
Cun, CoOie.
Tub Bsfa
TruJUloAltD.
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Veg» AlU, . . .
Vleqwi
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108,187
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802.187
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449, M7
RBPOHT OF THE GOVEENOR OF POBTO RICO.
muntctpoliftM and eliute* — Continued.
Runl— ContluaM].
BuUdtnga
chlner7.
n 41, £31, 300
'0 ^,wa'.b\i
156
REPORT OP THE GOVERNOR OF PORTO RICO.
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157
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169
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162
BEPORT OF THE QOVEBNOR OF POBTO BICO.
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166
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166 BEPOBT OF THE OOVERNOB OF POBTO BICO.
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BEPOET OP THE GOVERNOR OP PORTO RICO.
167
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6.0
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BEPORT OP THE GOVEBNOB OF POBTO BICO.
169
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170
BBPOBT OF THE GOVEBNOK OF POBTO BICO.
1
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BBPOBT OP THE GOVERNOR OF PORTO RICO.
171
Orois receipts and disfnirsemenU of municipalities^ by items, for fiscal years ending June
SO, 190S, 1904, 1906, 1906, and 1907.
ADJUNTAa
Caah an tiand begtnnliig of year.
BBCKIPT8.
Ocnenl property tax ,
Behooltax ,
SxciM tax (muniolpal quota) ,
TaxM levied prior to Juy 1, 1901
Indiut xial and oonunerdal Hoenae taxes . ,
licenses, permits, and certificates
Mmilcinaf property ,
Court fines ,
Insular loans
Miscellaneous
Total receipts during year
Total receipts, Including balances on
band beginning of year
DIBBUB8BMKMT8.
Oerttfloates of indebtedness
Insidar loans repayment, principal and
interest
Administrative expenditures
Lifting
Public works
MalnteDanoe productive properties. ..j...
Charities
Fubtto health
Education
Courts and penal institutions
Road funds
Traveling expenses
Givn register
lOsoellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1003.
S3. 92
3,792.17
634.71
3,312.18
24.76
1,137 86
1904.
t374.83
297.06
0,240.63
0,253.55
2,337.80
1,57&40
171.46
113.42
06.66
480.40
013.06
1,737.87
775.27
343.60
220.00
100.61
8,S7&72
374 83
7,856.46
1,474 55
2,15&06
180.22
1,147.40
12425
332.02
■ "".'61
13, 282. 57
13,657.40
1,302.30
2,748.70
233.28
120.00
253.30
711.32
1,306.33
3,366.30
1,430.05
836.71
204 40
300.00
43&86
13,355.73
301.67
1905.
1301.67
8,306.34
36&14
432.23
7.56
1,038.60
64 50
14420
331.46
10,783.02
11,084 60
1006.
S14 42
11,881.88
247.77
863.60
16.00
237.25
176.26
15,000.00
2.00
28,414 66
4,139.24
1,133.32
146.88
43.34
70.70
218.00
350.38
3,180.61
648.18
680.82
10475
125.30
120.66
11,070.27
14 42
6,155.63
3,460.00
3,601.05
410.62
670.06
318.60
1,100.85
3,108.00
3,842.80
1,416.00
1,774 65
67.25
604 61
600.72
27,208.73
1,220.35
1907.
81,220.35
14,700.60
178w51
1,107.30
13.75
22437
221.72
68.28
16,613.71
28,420.06 i 17,83406
1,603.33
2,553.49
603.16
260.00
230.00
647.77
1,37417
4,248.36
1,440.60
1,546.68
11425
240.00
178.78
15,042.47
2,701.60
AGUADA.
Cash on hand beginning of year.
BBCBXPT8.
GeDeral property tax
School tax
Bxcisetax (municipal quota)
Taxes levied prior io July 1, 1001
Industrial and commercial lionise taxes.
licenses, permits, and certificates
Munldpal property
Court fines
Insular loans
lOsoeUaneous
125.02
1,826.00
184 41
1,813.11
308.89
261.60
221.00
155.39
242.95
8.64
Total receipts during year | 5,112.88
Total receipts, including balances on
hand beginning of year | 5.137.00
10.04
2,372.66
233.26
1, 157. 46
1,623.49
371.00
118.60
167.82
213. 57
2.88
$38.77
5,460.84
605.15
234 72
1,202.60
301.00
43.60
230.62
103.45
32.60
6,100.64 8,212.47
6.161.58 8,251.24
131.08
6,181.48
722.56
2427
360.60
18.00
160.61
236.80
4,000.00
11,093.22
11,724 30
84,029.90
7,283.25
58438
845.80
10.75
27400
8&35
2434
0,110.87
13,140.77
172
BEPOBT OP THE GOVERNOR OF PORTO RICO.
Gto88 receipts and diBhunemenU of municipdUtieSf by itemSf for fiscal years ending June
30, 190S, 1904, 1905 y 1906 y and i907— Continued.
AOnADA^-Contlnaed.
Item.
DISBimaEMBMTS.
Certificates of IndebtednesB
Insular loans repayment, pilxuslpal and
Interest
Administratiye expenditures
Lighting
PudUo works
Maintenanoe productive properties
Charities
Public health
Edooation
Courts and penal institutions
Road funds
Traveling expenses
Civil register
BClsoellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
$£02.60
1,581.63
124.32
17.83
42.00
186l66
61&62
739.31
1,010.26
25.75
138.83
60.26
5,136.96
,94
1904.
$63&83
1,572.61
135.12
126.38
3&00
241.63
624.06
068.09
915.07
710.23
63.27
135.25
67.47
6,122.81
38.77
1905.
$706.68
2,542.64
167.05
64.16
68.60
245.20
703.15
2,007.62
1,061. 45
437.65
62.82
75.60
75.84
8,220.16
31.08
1906.
$738.13
2,249.85
210.00
14.57
73.60
360.48
907.66
2,132.70
486.50
34430
83.00
16.00
77.71
7.604.40
4,029.90
1907.
$1,237.00
912.18
1,704.60
290.00
2,319.57
66.00
302.84
464.91
2,091.04
606.77
496.04
41.98
26.25
10,361.27
2,779.60
AGUADILLA.
Cash on hand banning of year.
BKCBIPTS.
General property tax
School tax
Excise tax (municiiMLl quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municlpaiproperty
Court fines
Insular louis
Miscellaneous
Total receipts during year.
Total receipts, including balances on
hand beginning of year
DISBUBSEMKNTS.
Certificates of indebtedness
Indebtedness annexed municipalities
Insular loans repayment, pnncli>al and
interest
Administrative expenditures
Fire department
Lifting
Public works
Maintenance productive properties
Charities
Pubhc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
$5,303.35
6,181.77
126.18
3,787.00
761.60
1,633.60
966.30
1.10
17,760.85
17,750.85
2,970.80
331.30
3,133.00
75.10
538.93
517.22
624.00
1,794.62
1,955.90
2,406.60
1,518.58
Total disbursements during year.
Balances on hand end of year
195.25
423.41
370. 2,3
$996.91
5,641.68
970.28
3,323.78
206.00
4,054.96
281.13
1,883.42
797.81
17,161.08
18,156.99
1,990.13
3,251.93
16,754.94
99&91
664.00
497.48
682.96
1,866.63
2,306.13
3,482.84
1,347.21
601.96
29.60
461.70
266.54
17,309.03
847.96
$847.96
9,617.19
953.32
670.82
3,410.60
172.00
2,766.34
132.32
$512.30
7.828.42
889.02
4,164.00
247. 10
3,213.19
466.49
12,000.00
60.00
17,712.49
18,660.45
3,621.17
3,353.18
6.00
550.64
421.21
424.00
1,431.64
2,029.70
3,654.41
916.46
1,218.06
11.00
396.66
105.05
18,048.15
512.30
28,868.22
29, 37a 52
3,930.06
2,752.48
3,994.22
55.00
998.79
2,115.73
660.00
1,541.14
2,613.82
2,740.26
1,209.17
733.21
30.00
442.46
426.42
24,042. 78
5,327.74
$5,327.74
9,167.28
1,024.51
3,967.89
94.35
2,881.64
335l30
2,000.00
16&65
19,629.60
24,057.34
3,005.95
66.00
839.51
587. 6B
537.00
1,610.00
1.632.30
2,880.91
1,338.46
38438
1.06
266w85
623.25
16,757.20
8,200.14
BEPOBT OP THE GOVBKNOB OF POBTO BTOO.
178
Gross receipts and disbursements of mumdpdliiieSj by items, for fiscal yean ending June
SO, 190S, 1904, 1905, 1906, and i907— Continued.
AOUA8 BUBNAB.
Item.
Cadi on hand beginning of year.
XECKIPTS.
Oeaeral property tax
Sdiooltax
Exdiietax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial Ucenae taxes.
LioeoiseSf permits, and certificates
Monicipar property
Court nnes
Insular loans
Hiscdlaneous
Total receipts during year.
Total reoripts, including balances
on band beginning of year
DI8BUB8KMEMTS.
Certificates of indebtedness
Insular loans repayment, principal and
Interest
Administrative expenditures
Lifting.
)lic works
Ifaintenanoe productive properties.
Charities
PnbUo health
Education ,
Courts and penal institutions.
Road funds
Traveling exx>en9e8
Civil register
Misoduuieous
Total disbursements during year.
Balances on hand end of year
1903.
S34.24
1,161.25
154.20
1,309.01
478.06
198.44
184.11
490.21
172.00
21.82
4,229.00
4,263.33
207.28
1,364.61
39.97
39.75
71.11
250.11
486.67
626.50
V38.60
67.64
72.87
160.16
4,025.27
238.06
Fiscal year ending June 30—
1904.
$288.06
1,491.17
287.71
872.69
60.45
335.60
79.40
655.00
72.85
3,844.77
4,082.83
374.32
1,414.02
39.91
60.00
75.56
156.97
664.75
768.21
222.65
6.76
91.00
210.06
4,073.19
9.64
190&
10.64
1,864.89
229.97
176.96
335.72
520.00
100.40
684 76
109.00
4.311.67
44.16
8,386.64
8,396.18
294.60
873.26
3,146.06
99.90
109.40
301.88
1,231.11
732.27
1,315.81
162.68
23.05
102.00
69.44
8,396.18
1906.
$4,188.11
471.46
228.68
634.00
168.00
732.00
166.76
224.86 '
I
6,803.76 I
6,803.76
474.70
1,072.14
1,651.68
66.86
583.08
00.85
223.76
610. 57
1,340.62
288.22
327.50
48.60
206.51
6,803.17
.58
1007.
$0.58
4,360.61
600.06
1,125.74
64.25
023.75
236.60
6,000.00
353.05
12,663.86
12,664.44
406.08
3,462.07
1,013.77
200.03
21&79
87.76
366.69
1,452.00
1,602.34
370.86
166.00
60.00
23.26
193.54
10,514.86
2,040.58
AIBONITO.
Cttfih O" band bfwlTiTilnff of ypAr
$195.86
$11,447.41
BXCXIPT8.
General nroDerty tax
$2,082.76
423.27
1, 472. 09
44.72
606.75
605.50
582.75
612.33
$2,706.94
636.17
085.55
$4,077.51
661.47
190.70
6,240.95
631.60
6,327.01
737.99
School tax . ,
Excise tax (munidnal quota)
Taxes levied prior to July 1, 1001
Industrial and conrnieidal license taxes . . .
Licenses, permits, and certificates
If nnlrtpa' property
049.00
36&50
738.12
623.06
751.25
215.70
747.26
279.15
1,054.25
265.50
1, 120. 75
240.35
10,000.00
56.37
1,440.61
136.25
1,238.75
502.76
Court iiTVM . .
If iWf^llanflOU" _-,._. .
1&35
12.60
128.20
147. 71
Total receipts during year
7,148.42
6,769.04
7,851.23
18,627.67
10.531.97
Total receipts including balances on
hand bennning of year
7,148.42
6,769.94
7,851.23
18,823.53
21,979.38
If4
BEPORT OP THE GOVBBNOE OP POBTO BICO.
Oto»8 receipts and disbtarsemenU of munieipeditiet, by itemgy for fiscal yean ending June.
SO, 190Sy 1904, 1906, 1906, and 1907— Continued.
AIBONITO— Contlntied.
Item.
Fiscal year ending June 30—
1903.
1904.
1905.
1906.
1907.
DI8BUBBSMENT8.
Oertiflcates of Indebtedness
InsolAT loans repayment, principal aiid
interest
$601.31
t5ia66
8024.44
8644.69
S6SB.00
1,298.68
Administrative expenditures
2,130.26
l,7ia26
1,722.11
2,020.66
62:20
213.42
209.96
9a 00
79a 00
82&00
l,7iai6
66a 80
82L63
&75
2,204.00
Fifp department. .*
T,i(rbtfv\Er
60.43
126.00
206.00
99.20
23a 12
641.89
760.00
1,836l16
1,131.44
429.12
62.20
399.63
PubUo works
3, 64a 86
Maintenance productive properties
Charities
90.60
304 41
602.60
1,428.78
1,076.20
32a 40
422.48
16400
6a 00
72.00
7iai8
614.19
1,26^66
1,167.34
88&22
7&60
144.00
191.00
1,21434
Public health
1,06460
Bdocation
1,987.40
Courts and penal institutions
918.36
Road fund*?
668.78
Traveling expenses
Civil register
l&OO
14.00
84.84
67,27
Total disbarsements during year. . .
7,148.42
6,709.94
7,666.37
7,378.12
14,102L86
Balance* on hand end of ymr
196.86
11,447.41
7,876.63
Af^ASCO.
Cash on hand beginning of year.
BECKIPTS.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1001
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts Including balances on
hand beginning of year
DI8BT7S8E1IENT8.
Oortifioates of indebtedness ,
Indebtedness annexed municipalities
InBular loans repajrment, prmcipal and
Interest ,
Administrative expenditures
Police department ,
Lighting
Public works ,
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous..
Total disbursements during year. .
Balances on hand end of year
85, 44a 17
869.05
3,418.87
366. 89
2,016.60
1,265.76
1,624 48
806.66
18.00
16^801. 26
15,801.20
1,069.42
317.20
3,463.29
3a 47
63a 34
88a 02
302.19
2,187.77
1,629.24
2,468.54
1,490.70
606.60
207.70
332.07
347.91
15,765.36
sago
83&90
6,707.48
1,069.77
2,182.71
249.00
2,480.50
1,75405
1,248.60
308.02
66.06
15, 16a 19
16,180.09
1,295.50
2,407.48
439.26
l,0g&76
172.60
1,601.00
1,611.90
2,6ia91
1, lia 40
1,429.28
144 26
253.32
1,07a 92
16, 17a 69
26.60
825160
9,365.17
1,14462
442.60
2,387.00
605.25
1,300.87
273.49
2480
16,702.80
15,728.30
2,17L64
2, 79a 83
662.44
312.60
106.07
1,622.05
2,021.20
3,585.00
1,099.60
70&00
21.75
249.80
365126
16,67L99
66.31
$6a31
11,466.32
1,27a 32
1,68a 60
16a 06
992.00
217.60
2.00
16,60a69
15,763.00
60438
3,709.24
670.69
172.92
617.65
l,80ail
2, 19a 38
3, 66a 23
1,19a 94
873.99
6a 83
99.00
315.00
15, 74a 20
12.74
812.74
16, 706. 40
1,762.23
1,676.20
23.00
791.25
174 45
io,ooaoo
643.46
3O,60a9O
30,579.73
57&«l
3, 66a 85
4,4ia65
646.20
7a 00
96448
1,87420
3,807.75
6,03a 40
1,44a 22
1,201.66
6a 00
472.64
3, 17a 61
27,253.18
3, 33a 66
BBPOBT OF THE OOVEBNOB OF POKTO RICO.
175
€hroi8 receipts and diBbursements of munieipaUtieaj by tten^, for JUoal yearn ending June
SO, 1903, 1904y 1905, 1906, and i907— Continued.
ARECIBO.
Item.
on hand begbmiiig of year
BBCDPTB.
Oeaexsl property tax
Bond redemption tax
School tax
Exdae tax (mrnddpal quota)
Taxes ie^iea pilor to July 1, 1901
Indnstrial and oommeidal UoenM taxes.
licenses, permits, and certificates
Monlcipal property
Court fines
Interest on deposits
lOsoeUaneous
Total receipts during year
Total receipts inclnding balances on
hand beginning of year
DUBTTBaBMXNTS.
Bonded Indebtedness, interest
Bended Indebtedness, sinking fond
Oertlflcates of indebtedness
AdndnistratlTe expenditures
Fire department
Ti ghting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
TraveUns: expenses
Civil repster
maoellaneous
Total disbursements during year. .
Balances on hand end of year
Fiscal year ending June 30—
1903.
$102,726.49
13,086.45
13,147.49
1,85a 86
6,324.71
1,004.06
4,847.50
2,804.85
2,823.40
818.35
l,3iaS7
10S.00
48, 49a 08
151,2ia52
9,ooaoo
5,ooaoo
20, 44a 64
6,732.79
2,446.06
52a 20
46,405.89
233.00
5,186.70
4,841.82
7,197.66
2,303.77
1,63a 10
442.08
4iaoo
3,8ia23
126,798.87
25,417.66
1904.
1906.
t25»417.65
14,311.99
11,78a 06
2,57a 75
4,087.97
8X13
4,741.00
1,574.27
8,064.77
1,262.25
827.00
4a 77
48,788.07
74,20a72
6,ooaoo
4,724.21
,91
27,962.81
6,730.60
5,012.62
4,325.26
6,583.75
2,493.12
1,967.69
126.56
seaoo
1,116.80
66,201.41
5,909.31
S5,90a81
20,007.80
15,08&01
1,961.72
818.78
888.90
5,161.50
1,87a 37
9,87&ao
eoaii
93.00
64,74&96
70,66&20
6,ooaoo
io,ooaoo
O* 604. 64
1,685l66
4,040.26
7,86a 21
6,965l54
6, 78a 74
11,147.80
2,067.84
2,324.86
214.64
5iaoo
896.04
67,006.15
3,567.14
190a
88,567.14
30,007.06
14, 96a 96
3,217.20
97.25
5,276.50
2,308.28
14,112.00
712.00
888.87
71,683.70
75, 06a 84
6,ooaoo
5,ooaoo
0,048.06
1,34a 48
8,486.88
8,064.70
7,78a 67
7,681.71
10,721.06
8,100.88
2,461.06
869.18
86a 00
900.28
67,602.68
7,488.16
1907.
17,488.16
43,087.21
17,768.82
3,456.16
6,228.60
841.60
17,218.85
404.50
1,204.26
90,133.06
97,621.24
6,016.00
5,ooaoo
8,808.49
1,485.70
6,846.66
8,966.90
8,890.77
5,651.91
14,061.60
2,571.98
l,7ia47
321.04
72a 00
943.19
69,975.66
27,646.59
ARROYO.
Cash on hand beslnninsr of year
■
16,238.47
BBCUFTS.
General nromrtT tax
15,607.51
621.06
1,836.60
17.80
1,139.28
431.76
4,200.00
6,967.75
fWiool tax
785.71
TndufltrlfLl And f^ommevnlAl HnAnnA taxi^m. .
1,960.66
fJonnne*. permtta. and nAi^fl<^tAfl
7a 90
MuniollMl PTOMrtv
977.90
Coort nnf««. .
439.56
In'iilar loans
2,000.00
Mltmlianiffoas
38.67
Total receipts during year
13.944.79
13,281.13
Total receipts including balances on
hand besinninff of year
13,944.79
19,499.60
,.
176
REPORT OP THE OOYEBKOR OF PORTO RICO.
Gto88 receipts and dislmrsemmts of munidpalttieSj by itenu, for fiscal years ending June
SO, 1903, 1904, 1906, 1906, and 1907-Oontiiiued.
ARROYO— Continued.
Item.
Fiscal year ending June 30—
1903u
1904.
1905.
1906.
1907.
DIflBURBEMXMTS.
f!ertl6'''ati»ii of IndAbtftdnAM.
S488.76
1,448.34
47.68
586.82
423.95
24a 00
555.75
1,117.88
1,761.47
834.40
455.79
lia50
S452.59
Administrative expenditures
1,787.08
Fir© department.
Ugh ting
676.14
Public worka
2,251.39
213.78
Maintenance productive properties
Charities
858.15
Public health
1,224.50
2,350.63
942.80
Education
Courts and penal Institutions
Road funds
506.26
Travpllnff AYpAiiiiAS
133.85
Civil reffister
240.00
Mi<KM^Ilaneou9.
184.96
255.57
Total disbursements during year. . .
7,706.82
11.841.19
6,288.47
7.658.41
BARRANQUITAS.
Cash on hand beginning of year
$482.00
RECEIPTS.
General property tax
82,513.81
299.39
569.00
181.02
512.58
136.25
2,595.37
306.08
School tax
Industrial and commeroial license taxes. .
796.30
Licenses, permits, and certificates
71.00
Municipal' property
463.63
Court nn^^'ii.
72.05
MiHCPiianAouH- .
300.49
Total receipts during year
4,212.05
4,606.96
Total receipts, including balances on
hand befiirtninfr of ynA.r
4,212.05
5,088.96
DISBURSEMENTS.
Certificates of indebtedness
238.76
724.82
08.40
loaoo
48.00
192.92
744.40
802.16
620.10
201.11
3a33
29.05
245.14
Administrative expenditures
445.33
Lighting
79.53
Puolic works
199.61
Maintenance productive properties
24&37
Charities
521.70
Public health
731.04
Education
864.66
Courts and penal institutions
718.85
Road funds
234.00
Triivnlinpr ATpnTiflAa ...
2436
Miscf^Uaneon*
123.39
Total disbursements durinir year
3; 730. 05
4,432.97
Balances on hand end of year
482.00
655.09
BKPOBT OP THE OOTBBirOIt OF POBTO BICO.
177
Qtobs receipt and dMntnetnenit cf muwietpdliHe$. by UemBf for fiscal yean ending June
SO, 190S, 1904, 1905, 1906, and ^907— Continued.
BABROS.
Item.
Fiscal year ending June 30—
1003.
1004.
100&
1006.
1007.
Caah on band beginning of year
133.86
iea88
$11. or
1121.37
C3. 44
BBCBim.
General property tax
2,67&46
477.78
3,682.26
470.43
668.87
3210.00
6ia78
342.07
4,747.01
874.70
2,6ia62
62a 03
746.80
1O&40
622.12
33&64
6,662.63
706.74
600.08
31.48
627.76
184 60
63a 68
27.00
6,00410
682.07
6,200.50
731 57
School tax/....' '.
Excise tax (mnniclpal quota)
Taxes levied prior to July 1, 1001
Indiutrlai and commercial iioense taxes. .
Licenses, permits, and certificates
Municlpalproperty
638.26
164 60
202.26
3a 00
46470
06.00
273 70
f!oiiit 47»««
24 00
Insular loans
3,000.00
221.14
M'"«pUanftons. . .
3ia48
4D7.10
27.00
208.21
Total receipts during year
0,730.08
10,061.02
8,26&86
7,000.30
11,001.61
Total receipts, Including balances on
band beginning of year
0,763.88
11,022.80
8,267.83
7, 22a 76
11,11&06
msBUBflCMxirrs.
Certlflcates of indebtedness
Indebtedness annexed munioipalities
Insular loans repayment, prmripal and
interest
1,604.62
2S7.66
087.10
eaoo
066.86
6a 00
246.10
361.04
690.00
AdministiatlTe expenditures
2,066.06
12&61
18a 46
246.00
ftm40
647.23
1,67a 73
014.66
2,022.16
68.37
27.88
144.00
368.12
1,341.00
2,388.12
1,604.70
664.64
104.37
406.00
447
* 1,067.' 64'
63.61
loaoo
oaoo
487.17
818.38
2,162.04
7ia30
471.46
140.00
12a 00
20.00
2,611.18
oaoo
7&30
108.00
4oaoo
1,047.60
l,6ia07
430. 4D
406.04
70.22
180.00
44 61
2.080.88
TJfrhtfnp '
110.00
Pll1>||C wor1i;ii
Maintenance productive properties
Charities
271.10
633.76
880.00
Education
2,803.66
386.86
Courts and penal institutions
Road fflTirfii , . .
86413
Trav^Mng «xpm"4Mi
306.66
33a 00
a 04
40.28
Civil register
18a 00
lCf"ceUanm>U9.. .
18.00
Total disbursements during year. . .
0,703.00
ll,0ia83
8,146.46 7,107.32
0.227.80
B^iafKiMs A" hand end of year
60.88
11.07
121.37
23.44
1,887.46
bayam6n.
Cash on hand beginning of year.
SECXIPTfl.
General property tax
School tax
Exdae tax (munid:
Taxes ievii
Industrial
and certificates
Ml
Court
Insular loans.
Miscellaneous
c (municipal quota)
ed prior to July 1. 1801
and commercial Uoense taxes. .
koenses, permits, s
!unlctpa f property
mrt fines
Total receipts during 3^ear
Total receipts. Including balances
on hand Dieginning of year
10,373.07
6,000.24
810.80
2,638.00
1,688.16
2,708.26
1,031.60
17.10
23,263.10
23,263.10
1101.41
8268.03
11,738.01
1,887.76
3,606.68
6.47
2,626.75
423.10
4,270.76
608.77
60.00
26,164.10
16,81428
1,016.05
711.43
2,663.26
686.65
5,110.36
281.80
6,420.72
147.52
34,553.06
26,365.60
34,811.00
8285.80
17,370.23
1,030.14
3,030.30
77431
5,065.00
768.31
102.73
21162— S. Doc. 92. 60-1 12
16,426.68
16,681.80
1,803.67
3,760.38
608.00
6,775.37
562.62
2,700.00
650.87
30,031.11 33,202.55
80,316.01 38,710.08
178
BEPOBT OF THE QOVEBNOB OF POBTO BIGO.
Oross receipts and disbvrHmenU of municipalitie8f by items, for fitcal years ending June
SO, 190S, 1904, 1905, 1906, and 1P07— Continued.
BAYAMbN—Gontimied.
Item.
DIBBUSaXMSNTS.
Certificates of Indebtedness
Indebtedness annexed municipalities
Insuim* loans repayment, principal, and
interest
Administrative expenditures
Fire department «
Ldgfating
Public works
Maintenance productive properties
Charitios
Public health
Education
Courts and penal institutions
Road funds
TraveUiu; expenses
Civil register
lUsoeUaneous
Total disbursements during year . .
Balances on hand end of year
Fiscal year ending June 30—
1908.
$321.76
631.07
4,94&48
805.35
811.17
588.50
2,487.63
3,549.05
4,887.13
2,133.77
402.38
026.62
447.07
23,071.78
191.41
1904.
SI. 98
198.76
4,357.63
1,014.10
1,072.00
441.90
2,280.74
3,473.70
6,218.52
2,064.05
2,406.46
313. 11
996.62
258.00
25,097.57
258.03
1905.
11,368.88
8,568.43
1,124.98
2,904.55
778.65
4,376.62
5,17&38
5,806.54
2,321.30
1,160.86
374.25
283.85
208.05
34,525.29
285.80
1906.
81,452.44
4,078.57
60.00
815.98
1,258.51
493.83
3,980.91
3,017.37
5,722.38
1,828.73
1,372.77
186.63
388.00
234.26
24,890.38
5,426.53
1907.
15,838.38
3,893.07
1,088.47
6,171.83
600.77
4,690.40
2,864.67
6,213.96
1,934.72
1,844.43
92.17
398.50
346.98
35,878.35
2,840.73
CABO ROJO.
Cash on hand beginning of year.
RECEIPTS.
$165.55
Qeneral property tax
School tax
Excise tax (municipal quota) ,
Taxes levied prior to July 1, 1901
Industrial aha commercial license taxes.
Licenses, permits, and oertlflcates
Munidpafproperty
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts, including balances
on hand beginning of year
DISBTTBSQBMSNTS.
Certificates of indebtedness
Administrative expenditures
Police department
Iiighting
Public works
Maintenance productive properties.
Charities
Public health
Education
Courts and jwnal institutions
Road funds
Traveling ekpenses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
3,647.96
645.57
2,768.06
188.20
1,226.70
604.00
704.28
5,117.00
14,991.76
$176.24
$404.81
$113.50
5,028.76
924.75
1,767.25
255.93
553.60
194.66
1,284.38
685.61
15,157.31
2,070.25
3,573.51
9.20
245.45
726.51
180.00
1,660.18
2,096.24
1,740.01
1,475.44
159.50
397.00
638.78
14,981.07
176.24
2.70
10,647.53
10,823.77
163.35
3,070.73
243.76
704.73
105.00
811.49
837.30
2,576.87
049.22
1,409.36
49.42
196.00
151.73
10,328.96
494.81
9,350.07
558.97
358.35
6.43
1,153.00
284.70
1,496.93
884.40
13,542.85
14,087.66
88.73
8,539.68
250.00
1,214.26
225.00
1,702.80
888.92
3,399.77
1,005.28
843.71
48.95
459.85
251.12
13,924.07
113.69
13,534.02
219.38
913.50
216.40
1,679.00
262.90
182.19
17,007.39
17,120.08
87.54
8,869.43
418.92
2,175.19
210.00
2,275.87
1,044.65
3,ni.00
531.80
1,070.02
79.81
337.50
324.02
17,026.65
94.33
$04.33
15,867.67
180.08
518.90
52.50
1,650.25
200.33
12,000.00
446.78
30,916.51
31,010.84
9fm OO
3,337.41
446.00
6,212.35
180.00
1,756.21
1,199.62
4,474.30
953.02
531.10
78.21
300.00
305.37
19,862.61
11,148.38
REPORT OF THE OOYEBNOB OF POBTO RICO.
179
6rom receipts and disbursements of municipalities , by items ^ far fiscal years ending June
SO, 190$, 1904, 1905, 1906, and 1907— Continued.
CAOUAS.
Item.
Cash on hand beginning of year.
RBCKIPT8.
Qeneral property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial Ucense taxes.
LioenaeSy-permits, and certificates
If unlcipal property
Co urt flnes
Insular loans
liisoeUaneous
Total receipts during year.
Total receipts. Including balances
on hand beginning of year:
DISBURSEMENTS.
Certificates of indebtedness
Indebtedness annexed municipalities.
Administrative expenditures
Fire department
Lighting ,
PoDlic works. ,
Maintenance productive properties . . .
Charities ,
Public health
Education
Courts and penal Institutions ,
Road funds ,
Traveling expenses
Civil register
IflsopJlaneous
1903.
$486.68
Fiscal year ending June 30—
1905.
1901
181.11
5,94&18
6aa87
4,893.30
306.47
4, 68a 25
1,877.30
4,873.16
1,348.01
12.90
24,571.43
25,057.11
Total disbursements during year. . .
Balances on hand end of year
540.46
200.56
6,116.79
18.83
787.58
787.96
639.24
2,404.17
3,686.20
3,030.23
1,016.00
670.06
2,600.01
123.00
337.01
24,076.00
81.11
8,380.07
813.46
3,124.13
151.68
4,007.20
1,786.36
4,648.00
2,068.55
306.00
25,375.34
2S,456l45
1,184.03
'5,'853.'44'
834.76
448.61
677.60
3,248.96
3,836.18
5,350.00
2,006.55
860.14
668.25
363.00
266.01
26,388.21
68.24
I6&24
13,615.80
1,32a 30
633.41
66.47
4,412.00
750.85
6,121.07
640.85
168.17
27,727.10
27,705.34
314.26
7, 72a 10
1,22a 12
072.54
776.55
3,401.00
4,541.33
4,016.22
1,67a 78
1,136.31
371.25
18a 00
460.50
27,782.06
1906.
112.30
1907.
11,114.56
1,287.14
19a 44
4,821.00
6ia50
7,34&32
1,381.10
99.62
26, 85a 68
26,866.07
2,707.40
16a 34
6,30a28
22.60
1,221.10
1,702.54
420.00
3,555.72
4,601.30
3,742.67
l,3ia86
014. 14
300.50
407.00
240.70
26,700.32
12! 30
66.75
S66.75
14,500.72
l,6Ba70
2.58
6, 08a 67
275.50
8,226.82
2,620.72
2,814.20
2,040.58
30, 16a 67
30, 23a 42
2, 78a 02
6,410.96
1, 142. 34
3, 02a 63
84a 00
3,672.58
3,851.76
4, 87a 55
1,722.00
461.06
46a 36
327.30
30,487.66
8|742.76
CAMUY.
Cash on hand beginning of year
S8a78
S3ia72
162.91
$4a38
EECBIPTS.
General DroDerty tax
13,065.62
•
6,055.03
79a 31
3,684.76
652.34
434.22
156.75
368.46
105.00
13, 82a 39
1,400.46
63a 16
1,734.16
24.50
592.74
185.30
184.45
8,021.25
847.74
5,047.38
662.26
School tax
Excise tax (municipal quota)
4,020.54
061.25
286.50
402.00
434.18
22.93
Industrial and commercial license taxes. .
licenses, permits, and certificates
MunidDaf Dronerty
631.00
14.00
437.30
122.05
1.85
1,187.56
86.10
27a 07
Court fines
99.60
Miscellaneous
20.24
Total receipts during year
11,061.92
12,249.87
18,58a 16
10,075.19
8, 27a 21
Total receipts, including balances
on hand begmning of year
11,051.02
12, 33a 65
18,896.88
^
10, 13a 10
8,319.59
180
BEPOBT OF THE QOVEBNOB OF POBTO BIOO.
Gross receipts and disburseTnents of municipalUiea, by itemsj for fiscal years ending June
SOy 1903, 1904, 1905, 1906, and 1907— Continued.
CAJCUY— Continued.
Item.
DISBtTRSEMENTS.
Certlflcates of Indebtedness
Indebtedness annexed municipalities
Insular loans repayment, principal and
interest
Administrative expenditures
Lighting.
ubUc works.
Pu
Maintenance productive properties.
Charities
Public Health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
1903.
$2,416.28
534.01
400.00
1,871.80
204.00
322.10
115.00
613.00
1, 120. 00
1,315.14
1,062.91
Total disbursements during year.
Balances on hand at end of year
315.75
555.00
123.07
10,968.14
83.78
Fiscal year ending June 30—
1901
$1,405.80
1,906.32
362.97
131.34
146.25
964.93
1,813.57
2,056.30
1,063.75
1,353.82
29.04
626.25
29.50
190&
S849.31
14.05
3,22&74
496.91
337.93
24&75
1,443.70
2, 844. 3d
5,346.08
1,487.10
1,121.51
48.58
1,171.00
197.96
12,019.93 I 18,833.97
313.72
62.91
1906.
1685.90
2,033.96
199.39
17&09
92.34
813.49
1,413.78
2,906.44
507.50
949.41
9.57
312.75
49.06
10,091.72
4&38
1907.
1653.41
1,123.07
194.28
241.07
loaoo
1,018.91
908.76
2,403.43
712.14
475.56
42.63
150.00
198.47
8,221.73
97.86
CAROLINA.
Cash on hand beginning of year.
BECEIFTS.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municiparpropeity
Court fines
Miscellaneous i
Total receipts during year.
Total receipts including balances on
hand beginning of year
DISBUKSEMBNT8.
Certificates of indebtedness *.
Administrative expenditures
Lighting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal Institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
$5,350.49 $6,173.06
6,720.70
3,03a 11
82.50
1,338.00
607.25
2,602.00
65150
30.77
15,065.83
20,416.32
406.23
4,141.87
250.00
1,238.97
480.00
595.53
2,53L25
2,786.14
1,236.56
61.47
192.00
231.22
14,243.24
6,173.08
7,682.89
'i,'924L66
1,401.75
637.40
2,406.17
936.50
64.85
15,143.22
21,316.30
619.70
4.174.88
255.74
3,385.66
1,014.83
65L37
2,583.94
2,629.46
1,188.02
2,634.98
103.00
240.00
887.63
19,760.30
1,547.00
$1,547.00
12,412.68
'"30i."48
1,470.75
382.75
2,932.10
283.84
262.61
18,136.21
19,683.21
627.15
4, 66a 84
573.46
1,164.29
586.02
997.87
2,681.74
3,214.66
727.36
964.05
54.60
300.00
35.50
16,477.44
3,206.77
$3,205.77
12,113.70
655.96
1,345.00
326.80
2,635.66
439.50
62.19
17,478.83
20,684.60
37.62
4,062.66
506.38
2,000.14
602.97
941.27
2,502.81
3,161.76
545.37
1,147.79
50.50
3oaoo
249.21
16,296.36
4,386.24
$4,386.24
14,476,63
10L87
2,045.68
416.80
2,532.38
802.30
22L35
20,506.01
24,981. 25
38.63
3,929.46
642.62
813.10
976iS7
886.47
2,669.90
2,926.46
809.68
300.00
92.00
14,146.68
10,836.67
fifiPOfif O^ Ttte QOVSttNOft OF K>BTO BICO.
181
(jTon reeeipU and dMunementt of mumeipaHtieSf by items, for fiscal years ending June
SOy 190S, 1904, 190S, 1906, and 7907— Continued.
CAYEY.
Item.
Cuh on hand beginning of year.
UCKIFT8.
Oeneral property tax
Sobooltax
Szcbe tax (mimicipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Lkxnses, permits, and certifloates
Mimtolfftf property
Court fines
MisoeUaneous
Total receipts during year.
Total receipts indnding balances on
hand beipnnlng of year
DISBVBSEMMXTB.
Certificates of Indebtedness ,
Indebtedness annexed munlcipalltlc
AdmlQlstrative expenditures
U^^ting
Pnbllo works ,
ICalntenanoe productive properties.
Charities
Public health
Education ,
Courts and penal institutions
Road funds ,
Traveling expenses
GIvU reenter
MisoeUaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
18.37
4,613.21
840.61
3,768.81
808.62
1,82&00
1,561.00
88a 03
1,058.50
151. 10
15,505.04
15,51431
1,387.76
82.58
3,67&17
343.29
181.79
242.00
1,348.52
1,905.00
2,710.36
1,547.61
1,057.79
170.93
287.32
14,943.12
571. 19
1904.
$571.19
6,222.68
1,180.50
2,406.15
77&29
2,533.00
1,432.95
401.72
960.21
431.11
16,445.61
17.016.80
677.43
3,246.99
517. 71
505.96
323.77
1,658.53
2,137.53
3,701.78
1,983.06
1,155.99
507.58
165.90
362.34
16,944.50
72.21
1905.
$72.21
11.391.22
1,246.80
487.92
245.34
2,382.50
302.70
1,926.96
463.85
245.02
18,692.40
1906.
$00l51
9.33a 60
1,102.22
100.53
2,054.00
156.95
1,779.62
763.20
241.57
15,537.69
18,764.61
817.37
4.534.60
519. 75
701. 74
285.20
2,166.85
2,218.75
4,391.54
1,338.00
958.80
490.80
67.20
183.50
181.26
3,268.80
911. 39
309.10
464.00
1,682.63
2,216.00
3,052.84
1,133.31
737.87
273.05
22.75
101. 75
18,674.10
90.51
14.444.75
1,183.35
1907.
$1,183.35
10,308.75
251.44
6.86
2,867.00
132.46
2,207.92
69a 55
630.40
17,284.65
15,628.10 18,467.90
186.10
3,628.48
503.76
1,262.16
668.66
2,106.00
1,937.00
2,306.60
1,956.23
431.50
234.50
"ssi.oo
16, 194. 25
2,273.65
CIALES.
Gash on hand bMrinnlnflr of Vftar
$365.65
$67.02
$1.68
$116.28
$55.72
BBCEIPT8.
Oflieral pw^p^wty ta» - t ^ r - - t
3,890.11
647.33
3,104.10
43.91
1.053.67
484.60
434.97
192.26
4,862.66
820.72
1,981.78
8.55
1,047.84
251.06
373.10
315.66
7,603.72
880.28
401.85
10,252.29
1,144. '28
8,718.68
flffhoflltai'.T. ..'....
1,005.49
Bxdse tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial license taxes. .
Licenses, permits, and certifloates
Municipal propeHy
1,188.60
204.20
565.41
158.28
1,632.00
199.60
534.. 30
248.90
1.630.40
30.23
642.12
Court flncM? , ..*.,..' ,
263.67
Tim^lH' loans
6,000.00
MifloellanfK>us
207.28
195.93
400.83
81.27
128.43
Total receipts durlmr year
10,058.23
9,857.30
11,412.07
14,092.64
17,428.01
Total receipts, including balances on
hand NKlnninir o' year
10,413.78
9.924.32
11,413.75
14,206.92
17.483.73
18S
EEPOET OF tH£ GOVEBKOB OF POBTO BIOO.
Gross receipts and disbursements of municipaiUieSy by itemSf for fiscal years ending June
SO, 190S, 1904y 1905, 1906, and 1907—Conimued.
GIALBS— ContUuied.
Item.
DUBUBSKlflENTB.
Certificates of indebtedness
Insular loans repayments, principal and
Interest
Administrative expenditures
Lighting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Ci vU register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 3fh~
190a
$1,974.63
2,170.26
184.99
935.33
89.25
753.45
902.04
1,638.37
1,153.41
217.70
142.70
184.63
10,346.76
1904.
16.62
1,958.80
154.94
440.45
110.30
965.82
1,104.03
2,063.29
1,233.06
1,003.06
136.66
151.25
561.23
9,922.64
67.02
1.68
1905.
13.22
2,704.59
331.77
131.98
134.93
1,348.10
1,171.52
A, iMU.tfv
1,073.36
605.69
199.13
190.25
462.54
11,297.47
116.28
1906.
t3,0U3.32
418.81
623.81
148.75
1,420.06
2,170.79
3,251.38
1,480.15
807.11
311.70
177.85
240.47
14,153.20
55.72
1907.
92,604.13
4,969.64
316.85
286.63
198.75
1,106.88
1,653.22
2,737.68
1,578.11
348.08
174.16
627.38
184.24
16,787.74
605.99
CIDRA.
Cash on hand beginning of year
$265.96
KKCEIPT8.
Qencral Dfovertv tax
$2,975.75
324.93
510.00
219.00
617.55
211.25
3,690.32
School tax.
434.96
Tndii"ti^al and nnmniArRiAl linensA taxAS. .
780.60
Licenses. Dermits. and certificates
127.00
Munidnal DroDerty
875.34
CViiirt nnAfl . , - - -
............
260.25
Tnflni<^r loans ..rr -
2,750.00
MlscellanAniiB
3.50
57.12
'
Total receipts during year
4,861.98
'
Total rfKwiptn.fnoliiHlnffbAlAnfWff ^n
4,861.96
hand hMripninBr of ytVLr
9,250.57
DI8BUB8EMKNTB.
Certificates of Indebtedness
562.99
1,087.65
119.24
199.60
578.08
AdministnLtivp. Rxpenditures
1
1,096.87
LlshtinsT .'.
218.72
Public works
2,017.10
Maintenance productive properties
1
48.00
133.14
624.06
1,034.14
512.43
227.68
47.50
48.00
Charities
,
199.68
Public health
816.00
Education *.
1
1,245.38
Courts and penal institutions
764.35
Road funds
190.98
Traveliniir expenses
45.50
Civil retrister
11.00
Miscellaneous
99.67
67.50
Totid disbursements durinir year. . .
4,596.00
7,301.16
'Balances on hand end of vear
265.96
1,949.41
BEPOBT OF THB OOVEBNOB 07 POBTO BICO.
188
Orois receipts and ditbunements of mumeipdliUes. by itemgy far fiscal years ending June
SO, 190S, 1904, 1905, 1906, and idQ7— Continued.
COAMO.
Item.
Cash on hand beginning of year.
Genenl property tax
School tax
BxolBe tax (muoictpal qoota)
Taxes leyied prior to July 1, 1901
InduBtrlal and commercial license taxes.
licenses, permits, and oertiflcates
Municipal property
Court fines
Insular loans
Ifiscellaneous
Total receipts during year.
Total receipts. Including balances
on hand oeglnning of year
DI8BI7B8KMXMT8.
Insular loans repayment, principal and
Interest
Administratlye expenditures
Lighting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal Institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year. .
Balances on hand end of year
Fiscal year ending Jime 30—
1903.
C57.13
5,884.65
1,116.76
2,695i00
41.68
1,05&00
611.00
1,318.89
526. 17
709.29
13,808.32
14,06&45
2,609.00
420.00
1,511.92
120.00
2,306.21
1,154.35
2,991.90
1,446.15
428.75
204.00
141.16
13,833.53
1904.
8781.92
7,239.10
1,337.96
1,666.76
1,273.75
791.28
1,374.66
363.07
31.60
14,068.20
14,800.12
2, 26a 49
443.35
686.83
150.50
2,230.89
1,419.50
3,115.08
1,473.00
1,775.53
100.00
229.00
35.29
13,919.45
731.92
880.67
1905.
1880.67
8,572.10
921.67
335.95
1,162.00
556c 50
1,446.34
166.60
166.08
13,325.24
14,206.91
3,006.74
463.49
£22.17
152.80
2,532.25
1,47^63
3,217.44
1,244.02
772.42
111.33
233.55
131.54
13,861.38
344.63
1906.
1344.58
14,317.33
1,626.85
1,205.00
576.10
1,503.50
321.10
2,000.00
299.09
21,848.97
22,193.60
2,967.18
481.20
882.33
150.00
2, 58a 37
1,838.66
6,532.93
889.04
1,145.30
45.60
375.55
17,921.00
4,272.60
1907.
84,272.60
12,951.10
1,493.01
1,829.47
322.20
1,519.33
332.85
11,000.00
1,366.37
30,813.33
35,085.83
2,562.68
3,116.35
478.00
11,754.68
132.00
3,109.07
1,370.77
5, 139. 15
2,229.01
820.40
69.80
240.00
227.87
31,308.73
3,777.10
COMERIO.
13.30
$6.33
135.55
$16.91
1657.85
BXCCIPT8.
Offneral pronertT tax
1,25&54
147.69
1,418.62
1,717.93
25a 48
902.44
ia53
502.65
212.60
758.06
185.10
2,890.73
35a 36
18a 02
52.61
1,39a 10
211.35
970.47
89.62
2,600.00
4.30
4,829.52
54a 60
3,185.67
37a 18
School tax
Excise tax (municipal quota)
Taxes levied prior io July 1, 1901
Industrial aniil commerolal Uoense taxes. .
Licenses, permits, and oertiflcates
MuniclDAl property ..,,,.
533.00
546.85
997.05
481.25
820.60
224.40
1,211.62
181.42
1,202.07
71.70
1,479.68
Court nnes
262.40
750.00
M1#<^Ilaneous
2.40
64.65
21.25
120.17
Total receipts during year
5,375.30
4,610.44
8,648.66
7,832.21
7,534.67
Total receipts, including balances
5,378.60
4,615.77
8,684.11
7,840.12
8,192.02
184
BBPOBT OF THB GOVEBNOB OF POBTO BICO,
Oross receipts and dithurMmenU af munieipalUiei, by Hems, far fiiool yean ending June
SOy 190S, lB04y 1905, 1906, and IPt^-^ntiziued.
COMERIO-^C^ntlnaed.
Item.
DI8BUB8UCBMTa.
Oertlflcatefl of Indebtodness
Insular loans repayment, principal and
Interest
Administrative expenditoies
Lighting
PuUic works
Maintenance productive properties
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Mleoellaneous
Total dtobuircmenta daring year.
Balances on hand end of year
1903.
$400.23
1,247.18
48.06
18.75
5a 00
406.26
940.48
837.91
774.29
126i87
54.00
2iaoo
166.39
5,378.27
&33
Fiscal year ending June 30—
1904.
S83&76
600.25
8&07
100.89
6&00
435.19
1,277.97
791.58
386.66
121.06
laoo
60.00
92.29
4,580.22
35.55
1905.
$460.77
524.19
2,733.12
92.00
34.96
53.00
437.87
1,249.11
1,196.42
1,358.67
248.00
1.75
220.00
67.35
8,667.20
16.91
1906.
$42a54
603.50
1,046.34
104.86
300.97
48.00
26a 32
1,190.00
1,597.82
401.74
481.96
9.95
21.00
80.77
7,191.77
1907.
$434.87
631.43
1,758.84
203.89
614.64
132.52
318.96
034.20
1,172.20
370.64
222.25
17.70
64.25
6,77^47
657.35 1 1,415.56
COROZAL.
Ca4i on hand beffinnlnf of vea^^ . . r
$838.67
mCBIPTS.
General p^'operty ta» r - t t
""*"■•■"■•■•
$3,463.15
377.62
823.50
281.80
660.14
191.72
5.00
4,17467
School tax ...........-.,--
447.11
TndiiRtrial and oonuneroial licence taxe*. .
1, 216. 50
106.02
M iinlc1i>ar nronertv ,-■,-■.
575.20
Court nn<»-« , . . . . r
94.36
MIWM^Lan^OUS ...............r.rr
69.50
Total receints durlmt year
5,752.63
6,683.35
•
Total receipts, including balances on
hand b^irinnlnflr of vea' - -
5,752.63
7,622.02
DISBUItSEMENTS.
Certiftcatefl of Indehtf-dnflaii .
180.35
1,07459
166.00
417.75
148.70
849L89
800.00
1,066.49
185.18
A HTnlnlfltnitiVA ATTMnditiiTAH
97494
Llehtinff
266.90
Public works
730.43
MAint^tnanoe productivA properties
4B.00
Charf tf All , - -
387.29
Public health
936.00
Education '
1,279.11
Cloiirta And nenfii institutions
327.00
335.76
Road funds .. t
275.54
76.20
41.45
86.75
Trs. vellniT expenses
39.25
IMrifw^llflnAniiii
116.42
Total dlsbursenient" dnrinsr veai' - -
1
i 913. 96
5,38403
'RA.Ift.Tinnjt nn hATid And of Vfuir
838.67
1
2, 137. 99
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
185
Gro99 receipts and disbvrsemerUs of municipaUtia. by item$, forJUoal years ending
SO, 190S, 1904, 1905, 1906, ami i5(>7— Continued.
June
DORADO.
Itarn.
Caah on hand beginning of year.
BECEIFTS.
General property tax
School tax
Industrial and commercial lioenae taxes .
Uoenses, permits, and oerUfioates
Municipal property
Court ilnes
Miscellaneous
Total receipts during year.
Total receipts, including balances on
hand beginning of year
DI8BUBSEMENT8.
Certificates of indebtedness . .
AdministratlTe expenditures.
Lighting
^iKh
>ubt
Public works.
Malntpnanne productive properties.
Charities ,
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Miscellaneous
Fiscal year ending June a&—
1903.
190i.
1905.
UX».
13,890.37
M6.43
46&50
lfi8.70
3£6.00
0a45
.60
5,407.95
5,407.05
Total disbursements during year.
Balances on hand end of year
453.12
1,284.07
106.40
179.40
36.00
166.85
743.00
1,221.43
307.47
3iaoo
24.00
61.17
4,88491
523.04
1907.
$523.04
5,117.54
589l96
550.50
30.00
187.50
52.05
122.74
6, 65a 29
7,173.33
472.01
1,066.31
174.77
488.39
24.00
308.83
646.75
1,502.85
349.68
496.39
24.50
2&65
5,673.08
1,500.30
FAJARDO.
Cash on hand beginning of year.
BECXIFTS.
General property tax
School tax
Excise tax (municipal quota)
Industrial and commercial license taxes.
licenses, permits, and certificates
Municinal property
Court fines
Insular loans
Miscellaneous
1264.13
824.70
0,Ua53
500.00
2,875.68
1,342.01
1, 189. 75
2,560.33
462.05
235.28
Total receipts during year.
Total receipts, including balances on
hand beginning of year
18,288.53
9,276.83
424.82
1,835.06
1, 126. 10
1,493.91
3,468.12
458.69
115.27
18,199.69
11,023.56
$766w36
14,073.65
585.21
372.28
968.00
408.25
3,276.68
106.00
2,800.00
24.13
22,704.10
18,552.66
18,224.48
23,727.66
DISBUBSEMENTfl.
Insular loans repasrment, principal and
interest
Administrative expenditures
P(^oe department
Lighting.
Pi^c works ,
Maintenance productive properties.
Charities ,
Public health
Education
Courts and penal Institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year. .
^^alfi^y**" on hand end of year
3,781.48
50.28
413.89
037.27
350.00
1,756.37
3,731.45
3, 100. 12
1,006.70
1,396.33
1,012.00
484.50
305.50
18,527.87
3,08&28
202.47
1,400.00
397.01
1,643.70
3,040.72
2,682.80
1,368.55
1,633.28
25&50
485.50
115. 12
17,200.03
50a26
5,030.54
706.07
2,070.00
60L00
1,465.00
4,603.70
4,113.00
1,204.07
1, 142. 06
102.00
726.00
527.50
15,473.46
1,262.06
1,066.25
430.00
4,337.46
467.75
186.61
23,232.58
23,908.04
672.14
4,407.70
1,427.44
3,445.81
627.00
1,704.45
3,585.75
4,365.87
1,051.05
1,260.46
300.00
600.00
286.58
22,061.20 23,004.33
24.70
1,023.55
766.36
4.61
$4.61
22,544.01
2,065.56
1,581.66
61.83
3,565.84
606.50
304.26
30,841.64
30,846.25
505.06
4,520.06
1,800.00
2,263.00
582.00
1,014.75
7,248.41
6,510.71
1,662.45
1,076.20
302.76
727.50
470.65
28,874.44
1,971.81
186
REPORT OF TfflS OOVB&KOB OF POBTO filCO.
Orou reeeiptt Q/nd disbvrtemerUt of munieipaliHeSf by items, for fiscal yean ending June
SO, 1903, 1904, 1905, 1906, and 1907— <V>ntinued.
OUAYAMA.
Item.
Cftflh on hand beginning of year.
SXCBIPT8.
General property tax
School tax
Ezoiae tax (mimidpa] quota)
Taxes levied prior to July 1. 1901
Industrial and commercial llcenee taxes . .
Licenses, permits, and certificates
Municipal property ,
Court fines
Miscellaneous
Total receipts during year.
Total receipts, including balances on
hand beginning of year
DISBUBSniKirTS.
Oertiflcates of indebtedness
Indebtedness annexed munidpalitles.
Administrative expenditures
Fire department
lighting
Public works
Maintenance productive properties. . .
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
avU register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
1648.41
24,968.30
4,«Wl1»
4,000.63
367.06
4,228.60
3,022.23
3,796.49
1,069.80
64.93
47,01&96
1904.
94,814.31
24,376.76
24a 96
2,664.16
4,386.30
2,412.80
6,143.58
1,17&80
69.93
40,371.28
47,662.36
44,686.69
1,323.48
17.60
8,711.61
977.48
1,972.68
1,276.98
4,554.62
5, 181. 38
11,178.79
1,946.32
1,742.50
398.50
3,967.21
43,24&05
4,314.31
423.89
1,066.93
8,279.17
496.90
84a 72
1,476.01
1,22&04
5,466.96
6,786.74
6,475.36
2,018.09
8,106.30
1,414.51
535.30
1,068.98
44,686.59
1906.
839,102.99
8,966.06
617.94
4,642.00
1,802.00
8,Q0a96
229.50
82.61
68, 24a 98
1906.
8196.60
21,435.93
2,396.78
2,909.00
1,394.60
7,212.76
571.30
laoo
35, 93a 27
68, 24a 96
421.45
13,637.34
934.90
1,537.20
2, 66a 59
1,966.26
6, 39a 26
8,674.36
13, 97a 56
1,806.61
3,122.29
1,75&40
84.00
1,157.07
68,04&29
196.09
36,125.96
6,34^47
952.07
1,190.98
3»54a79
2,367.86
3,672.70
3,632.36
7,046.49
1,567.66
1,86a 65
42a 00
360.00
1,397.11
34, 34a 93
1,777.03
1907.
81,777.03
23,097.89
2,e2a54
3,280.00
382.00
6,31&11
804.80
1,16a 61
37, 67a 85
39,466.88
6,639.24
634.41
1,031.52
3, 08a 41
1,93a 75
3,961.05
3, 97a 49
8,224.32
l,90a6B
1,387.76
39a 00
1,784.86
34,881.48
4,574.40
OUAYANILLA.
Cash on hand beffinnlnfi: of year
82,098.81
BBCKIPTS.
General property tax
87,866.84
7,509.10
School tax.t...r
302.38
Industrial and commercial license taxes. .
1
793.00
67.50
751.47
173.21
671.96
Licenses. Dermlts. and certificates
1
30.45
MunlolpeTprnpftrty ^. ...... .
•"■•••■■•■•"
...
468.60
Court fines . .."...7.
122.72
Insular loftTif
2,000.00
Miscellaneous
88.77
47.10
Total reoeiDts durlmr year
i
9,729.79
11,152.23
Total receipts, including balances
9,729.79
13,251.04
KEPOBT OF THB QOVEBHOB OP POBTO BICO.
187
Gross' receipts and disbursements of municipalities, by items, for fiscal yiOti (fading June
SO, 190S, 1904, 1905, 1906, and i907— Continued.
GUAYANILLA— Contixmad.
Item.
Fiscal year ending June 30—
1003.
1904.
1906.
1906.
1907.
DMBUSfiXKXim.
Interest
S645.38
Adminiatratiye expenditures
$1,175.38
1,618.68
34.02
Fire department. .".
Lighting
^.■..
315.60
262.18
180.00
679.83
1,370.20
1,633.18
422.06
629.26
250.00
180.00
643.29
406.14
PobUc works
'
2,582.75
Malntenanoe productive propertifui
402.04
niaritipe ... * " *
919.60
Public health
1,318.62
1,442.56
Education
Ooi^rta aild penal Injititi^tlnnit . . . , , ^ . .
586.00
Road funds
224.62
Traveling expeni**?!
362.82
Civil regfater.
200.00
Miscellaneous
143.36
Total disbursements during year . . .
7,630.96
10,785.30
2,096.81
2,465.6&
GURABO.
$1,660.37
KECKIPTS.
General projwrty tax
14,341.06
521.26
670.50
111.00
622.17
461.95
49.01
5,288.60
302.38
School tax.t...r
Industrial uid commercial license taxes . .
1,023.18
96.00
T JflRnHfia. nflrmits. and certlficatea
MuniclpaTproperty
755.45
Court Anes. ..'....'
639.50
Miscellaneous
31.94
Total receipts during year
6,776.97
8,139.04
Total receipts, including balances
on hand hflginnf ng o* yft«.r
6,776.97
9,799.41
DIflBXJBSEmNTB.
Administrative expenditures
1,003.76
196.70
197.54
144.00
519.50
724.89
1,389.48
360.00
347.27
6.50
35.00
101.87
1, 192. 54
T.Ightfng .,.."..
203.81
Public works
1,190.18
144.00
Maintenance productive properties
Chari t les
477.06
Public health
906.23
Education
1,347.56
369.75
Courts and penal institutions
Rond ftind« , . . ...
34.13
TraTTPillnfif Axpnnfiflii
20.00
Civil register
23.35
Miscellaneous
90.63
Total disbursements during year. . .
6,116.60
5,969.22
1,660.37
3,810.19
188
REPOBT OF THE OOVEBKOB OF POBTO BICO.
Gto9s receipU and disbwnemenU of munieipalUiei, by iUmSy for fiscal yean ending June
SOy 190S, 1904, 1905, 1906 ^ antf iP07— Oontinued.
HUMACAO.
Caah on band beginning of year.
EECEIPTS.
General property tax
Bdiool tax
Excise tax (municipal quota)
Industrial and commercial IlcenBe taxee .
LicenBoa, permits, and certificates
Municipalproperty
Court imee
Insular loans
Miscellaneous
Total receipts during year.
Total receipts, including balances
on band beginning of year
DISBURSEMEMTS.
Certificates of indebtedness
Administrative exT>endlture8
Llgbting
Public works.
Maintenance productive properties .
Cbarities
Public health ,
Education ,
Courts and penal institutions.
Road funds
Traveling expenses
Civil register
MlsoeUaneouB
Total disbursements during year. . .
Balances on hand end of year
82,064.12
0,368.60
3,026.61
1,036.25
1,404.53
3,707.46
573.85
181.02
21, 188. 41
23,252.53
2,530.67
4,026.33
748.00
209.82
564.00
2,358.00
2,946.00
3,124.37
1,404.07
1,270.61
460.00
636.00
073.20
21,432.06
1,820.47
81,820.47
0,512.04
1,600.62
2,506.02
4,662.00
832.42
3,257.01
856.00
157.40
23,475.31
25,295.78
2,834.83
4,210.68
764.30
476.67
828.00
2,420.84
3,322.67
3,246.63
1,582.27
1,607.30
217.77
946.12
1,140.30
23,606.56
1,509.22
81,699.22
13,575.92
1,435.09
508.33
4,468.00
830.00
4,258.16
407.00
458.89
25,440.30
27,099.61
1,790.77
4,939.38
847.62
1,073.29
887.40
2,887.12
3,851.13
6,361.06
1,528.66
1,110.68
383.20
674.44
1,245.74
26,680.41
450.20
8450.20
16,329.64
1,782.20
4,392.00
168.10
4,464.47
646.65
609.13
28, 182. 19
28,632.39
2,520.06
5,626.40
1,251.13
844.71
856.77
2,877.45
4,381.65
5,255.01
1,666.68
1,936.94
91.63
709.72
616.44
28,33477
297.62
•
HATILLO.
Item.
Fiscal year ending June 30—
1903.
1004.
1905.
1906u
1907.
Cash on band beginning of year
11,104.50
RECXIPTS.
Oeneml property tax
85,468.54
585.92
442.00
8.00
213.00
101.25
13.00
8^297.42
068.83
School tax
Industrial and commercial license taxes . .'
650.00
Licenses, permits, and certificates ' •
6.50
Munldpafproperty ' ! '
306.87
Court fines ' ' '•
36.26
Mlffceiianeau(> ' 1
88.92
Total receipts during year
:
6,831.71
7,021.79
Total receipts, including balances
on hand beolnnlnir of year
6,831.71
9,096.20
DiaBUMXiaMTS.
Certificates of indebtedness
61.07
833.00
145.00
352.00
60.00
500.00
675.15
1,033.54
417.66
437.04
6.30
216.00
08.66
Administrative expenditures
■■••••■"■"""
969.16
Lighting .*.
144.00
Public works.
436.00
Maintenance oroductive DroDertles
60.00
Charities.....* 1...\ '
026.00
Public health 1
764.07
Education i
3,316.71
432.00
Cou'^ and penal instittitions '
Road fundfl
210.85
Traveling: expenses '
4.30
Civil reaSter '
240.00
Mlflctilaneous
129.21
Total disbursements durins year. . .
6,727.21
6.340.30
Balances on hand end of year
1,104.60
2,685.09
8297.62
19,320.88
2,484.76
5,002.20
173.00
3, 791. 62
446l2S
2,270.44
1,215.70
34,704.74
35,002.36
3,785.34
6,666.72
1,128.66
1,365.08
927.23
3,713.40
4,608.36
7,014.37
1,717.68
1,196.68
106.30
786.67
1,020.49
33,037.67
1,064.60
BEPOBT OF THE GOVERNOR OF PORTO RICO.
189
Gross receipts and cKsbursemerUs of murddpalitieSy hy items, for fiscal years ending June
SO, 1908, 1904, 1906, 1906, and /907— Continued.
I8ABXLA.
Item.
Cash on hand beginning of year.
KSCUPT8.
General property tax
School tax ,
Excise tax (moniclpal qaota)
Taxes levied prior to July 1, IflOI ,
Industrial and conuneioial license taxes.
Licenses, permits, and certificates
Municipal property ,
Court fines
Miscellaneous
Total receipts during year.
Total reoeiptSt including balances
on hand beginning of year
DIBBUBSEMXNT8.
Certificates of indebtedness
Administrative expenditures
Limiting
Public works
Maintenance productive properties.
Charities
Public health
Education. . . . :
Courts and penal Institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
1004.
S284.86
1905.
S401.63
11,676.00 !
304.W ,
2,561.14 ,
30.16 I
1,344.48 I
414.85 I
279.85 I
378.46 I
laoo I
2,141.86
429.87
1,628.77
1,63a 00
324.00
364.54
365.21
7,038.81 6,884.25
7,038.81
7, 160. 11
198.75
1,940.75
102.31
24.36
153.63
463.93
691.34
1,349.97
1,123.61
52.91
333.26
215.47
09.67
6,753.95
28486
353.35
1,792.64
02.38
41.78
20495
360.15
656.50
1,455.95
1,136.00
312.02
56.00
199.16
107.70
6,767.58
401.53
4,34456
482.31
33a 26
1,679.68
128.56
473.94
128.67
418
7,572.16
7,973.09
396.37
2,151.57
138.32
90.89
135.00
463.00
794 70
1,611.27
1,015.02
779.22
64 25
12&56
150.09
7,917.26
56.43
1906.
$66.43
M42.20
579.75
1,68&46
142.79
533.57
17&62
11.00
8,273.38
8,329.81
431.71
2,703.85
255l60
233.18
195.00
537.00
1,05&60
1,619.44
606.68
411. 13
60.00
31.79
165.00
o, uUO. vo
23.83
1907.
S23.83
6,961.88
78418
2,357.32
76.30
560.95
177.18
151.56
11,079.37
11,103.20
443.27
2,097.72
432.44
428.73
163.75
69400
1,352.88
2, 161. 11
751.96
878.08
58.00
229.38
480.21
10, 180. 51
922.69
JUANA DIAZ.
Cash on hand beginning of year.
BECEIPT8.
Oenenl property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commereial license taxes.
Licenses, permits, and certificates
MunicipaT property
Court nnes
Insular loans
MisoeUaneouB
Total receipts during year
Total receipts, including balances
on hand at beginning of year
16.62
610,206.03
4,776.13
1,46&80
331.60
1,029.16
957.95
269.92
14,356.80
1,854 54
1,802.79
480.17
1,245.75
1,392.19
697.21
84405
86.75
19.125.58' 22,760.34
19,125.58 22,766.86
157.16
17,656.52
1,922.67
61&83
16.16
1,46&50
932.50
1, 178. 48
446.60
306.98
63.92
23, 970. 79
2,612.99
2.50
162.75
1,77a 92
07.65
6,000.00
189.01
24,544 24! 34,806.61
24,601.40
34,8ia53
64,867.80
26,582L21
2,957.97
2,63403
77.00
1,533.81
309.80
3,56409
37,650.00
42,526.80
190
BEPOBT OF THE QOVEBKOB OF POBTO BICO.
Gross receipts and disbursements of municipdlilies. by items, for fiscal years ending June
SO, 1903, 1904, 1905, 1906, and i9(W--Contiiiued.
JUANA DIAZ— Continued.
Item.
mSBVILBEMXtm,
Insular loans, re]>aynient, principal and
Interest ,
Admlnistratiye expenditures ,
Folioe department
File department
Fiscal year ending June 90—
1908.
93,08460
eaoo
Public works ,
Maintenance productive properties.
Charities
Public health
Education ,
Courts and penal institutions
Boad funds
Traveling expenses
dvU register ,
Miscellaneous ,
Total disbursements during yeaj. . .
Balances on hand end of year'. ,
583.00
1,66a 39
26133
3,682.73
1,660.84
3,662.90
1,466.20
1,062.66
600.00
1,432.43
19,119.06
6.62
1904.
$3,444.40
605.36
847.46
358.81
3,701.49
1,624.25
6,176.71
1,303.86
3,296.27
241.45
523.00
506.64
22,709.70
57.16
190&
93,882.97
24.48
475.90
3,314.98
344.45
3,304.36
1,885.50
6,013.86
1,429.30
1,900.84
262.75
222.00
636.09
24,507.48
3.92
1906.
93,912.17
1,173.83
1, 141. 14
328.29
6, 114 41
2,60439
9,394 26
1, 199. 52
2,262.10
211.50
307.00
1,29412
20,942.73
4,867.80
1907.
93,177.77
5,325.33
841.55
332.00
548.50
4,785.86
2,206.82
8,621.09
1,539.80
2,408.22
220.85
679.00
51400
31,196.69
11,33a 11
JUNCOS.
Cash on hand beginning of year.
BBCEIPT8.
Ux.
Oeneralproperty
School tax
Industrial and commercial license taxes.
Licenses, permits, and oertiflcates
Municipafproperty
Court flnes
Miscellaneous
Total zeoeipts during year
Total receipts, including balances on
himd beginning of year
DIBBUB8EMXNT8.
Certificates of indebtedness
Administrative expenditures
Lighting
Public works.
Maintenance productive properties.
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Miscellaneous
Total disbursements during year.
Balances on hand end of year ,
94,979.96
569.95
1,340.16
119.25
1,576.50
668.45
9.34
9,263.61
9,263.61
28.00
1,407.69
295.00
1,672.79
312.00
813.13
910.90
1,565.96
677.27
398.39
■ 90.75
78.28
8,250.16
1,013.45
91,013.45
7,333.03
855.74
2,319.37
348.00
2,452.89
ooo. vo
113.38
14,811.38
15,324.84
62.87
1,809.28
815.20
WV.oU
396.00
1,037.64
1,314.34
2,440.01
1,065.46
149.48
100.00
277.20
10,467.26
4,857.58
BEPOBT OF THE QOVEBNOR OF POBTO RICX).
191
Qtosb receipts and dUbunements of munieipalUiat by iUmSj for JUoal yean ending June
SO, 190$, 1904, 1906, 1906, and i907— Continued.
LAJA8.
Item.
1903.
Cash on band beginning of year.
BECKIPT8.
General property tax
School tax
Ezciae tax (monldpAl quota)
Industrial and oonuoerciai Hoenae taxea.
Lloenaes, permits, and oertiflcatea.
MonicipaTproperty
Court fines
Insular loans
Miscellaneous
Total receipts during year.
13,823.32
l,fi06.06
796.50
670.26
606.26
204.10
36.60
7,344.07
Total receipts, including balances on
band beginning of year
DI8BUBSEMBNT8.
Oertiflcatea of indebtedness. .
Administrative expenditures.
Lighting.
Public works
Maintenance productive properties.
Charities
Public health
Education
Courts and penal institutions ,
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year.
BfHl^Tyy^ on hand end of year
7,344.07
2,726.96
137.37
614.84
72.00
483.04
360.00
1,106.36
711.34
186.26
236.91
84.67
6,610.63
733.44
Fiscal year ending June 30—
1904.
1738.44
3,421.87
666.63
961.63
1,041.00
464.19
148.23
193.27
214.40
7,001.12
7,734.66
217.66
2,434.36
64.46
266.33
96.00
488.01
663.64
1,710.60
897.21
666.80
80.00
114.84
60.90
7,676.60
67.96
1906.
867.96
7,608.82
867.36
1M.97
884.00
323.60
436.32
174.68
168.71
10,667.36
10,616.32
111.66
3,266.10
60.88
93.88
108.00
467.97
1,394.07
2,686.21
060.08
606.61
117.81
160.00
279.98
10,390.00
226.32
1906.
1326.32
10,960.98
1,276.34
696.00
113.46
476.00
17(V.40
13,698.20
13,823.62
116.64
3,447.80
120.00
877.40
96.00
660.00
860.76
3,030.36
306.47
876.90
149.36
262.40
11,303.26
2,430.26
1907.
82,430.26
11,047.78
1,224.40
684.26
43.60
628.83
112.20
6,000.00
42.36
19,683.33
22,013.60
119.77
2,834.96
236.16
1,660.64
96.00
826.19
806.41
3,286.78
740.00
2,063.24
144.00
312.63
13,116.67
8,897.98
LARES.
Cash on hand beginning of year.
SBCEIPT8.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to Julv 1. 1901
Industrial and oommexcial licenra taxes.
Licenses, permits, and oertiflcates
Munidpalproperty
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts, including balances
on hand beginning of year
11,811.15
6,223.17
3,678.41
167.47
396.00
833.60
884.20
382.08
12,463.83
14,274.96
81,469.43
0,661.86
2,284.62
1,288.56
620.50
611.08
1,116,61
280.40
18.00
15,780.52
17,230.96
82,717.11
12,720.92
. 868.30
463.25
20.33
802.00
240.20
967.99
203.78
10.86
16,317.63
81,903.03 ! $4,014.03
19,034.74
12,647.13
1,204.01
721.50
62.40
004.03
92.85
12,000.00
59.26
27,771.17
29,674.20
17,900.00
1,073.37
1,300.43
28.60
1,368.47
60.66
486.70
23,125.22
27,140.16
192
REPORT OF THE GOVERNOR OP PORTO RICO.
Oro8$ reoeipti tmd ditlmneTnenti of municipalUieSj by items, for fiscal years ending June
SO, 190S, 1904, 1906, 1906, and 1907— Continued.
LARES— Gontiiuied.
Item.
DXSBVBflBMBNTS.
Insular loans repayment, prindpal and
interest
Administrative expenditures
Lighting.
Pi^li
)llc works
Maintenance productive properties.
Charities
Public health
Education •
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Fiscal year ending June 30—
1903.
$3,906.03
289.65
329.97
96.00
1,820.41
2,409.04
2,094.00
1,049.92
198.32
334.00
196.31
Total disbursements during year . . . i 12, 815. 56
1904.
190&
83,948.05
305.00
409.24
120.00
1,850.00
2,816.81
1,587.83
1,106.14
1,787.77
50.00
342.00
200.00
83,974.93
276.32
841.42
120.00
1,899.87
2,316.00
4,508.39
799.86
1,566.75
359.00
479.17
1906.
$4,126.58
297.80
9,522.18
115.00
2,316.50
2,152.31
4,318.87
966.38
1,003.73
347.50
472.42
14,522.84 17,131.71 25,650.27 22,029.30
Balances on hand end of year 1,450.43
2,717.11 1,903.03
LAS MARIAS.
1907.
$2,810.99
3,416.57
239.38
4,223.00
113.00
1,636.20
963.67
5,693.23
818.20
1,579.94
348.50
186.62
4,014.03 5,110.85
Cash on hand beginning of year.
BBCEIPT8.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes .
Licenses, permits, and certificates
Municipal property
Court nnes
Miscellaneous
Total receipts during year.
Total receipts, including balances
on hand banning of year
DI8Bt7B8EMSlfT8.
Certificates of indebtedness
Administrative expenditures
Lighting
Public works
Maintenance productive properties .
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling exiwnses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
$907.33
3,071.48
1,932.71
443.30
147. fc
268.50
87.83
2.82
6.860.73
1,909.57
118.50
30.56
182.66
744.74
601.11
1,050.79
634.66
100.00
305.05
176.50
978.71
6,833.84
26.89
$26.89
$6.11
$13. 12
6,355.83
402.19
1,233.92
231.58
257.50
21.00
813.85
5,953.40 I 8,815.87
8.842.76
178.67
2,546.65
103.54
333.10
116.50
538.36
604.24
1,332.95
908.53
1,005.67
92.00
322.00
665.44
8,837.65
7,162.32
756.96
250.20
232.50
10.90
40.24
268.75
68.45
8,790.31
8,795.42
176.42
2,688.56
172.74
213.00
103.50
630.18
299.60
2,509.80
645.45
626.28
115.50
144.50
396.68
8,782.30
5.11
13.12
16,458.29
1,327.66
230.00
38.10
17.00
102.50
25.00
18,198.55
18,2U.67
19L23
4,048.73
191.40
538.81
467.00
1,296.20
2,097.19
4,657.99
1,321.99
1,682.84
96.00
606.50
843.93
18,043.81
$167.86
15,191.84
1,030.84
520.35
11.70
52.12
280.60
402.50
17,489.95
17,667.81
196.36
2,906.39
176.68
191.42
663.00
1.632.81
1,502.10
6,724.02
795.12
1,197.67
115.97
212.17
927.20
16,119.80
167.86 I 1,538.01
BEPOBT OP THE GOVBBNOB OF PORTO RICO.
198
Orom neeipU and dubunements of municipaliHeSf by itemi, for fiscal years ending June
SO, 190S, 1904y 1906, 1906, and 1P(?7— Continued.
LOIZA.
Item.
Fiscal year ending June 30—
1903.
1904.
190&
1906.
1907.
S2,950.64
OfloenU property tax
910,188.79
226.50
61.60
1,185.32
136.91
13,039.02
Industrial and dbmmeicial lioenae taxes. .
341.50
T/iofinfmi, iwrmitff. and c^rtlfloatm
88.30
MunicipaTprffPftriy
-...'.!!!!...i:. :...;::;;:
1,027.32
Court AniM
1
244.65
MiaraUanfKniff
t" * ' '
98.63
1
Total receipts durtng year
11,799.12
14,839.42
1
Total receipts, indnding balances
11,799.12
17,799.06
DISBU118KMKNT8.
Administrative AnMRidltnrss
1,506.16
258.63
1,256.30
631.70
650.94
863.30
1,854.30
327.25
638.52
177.65
284.00
383.73
1,960.96
IjiKbtIni:
..
208.17
Public works '-
2,211.83
1
1,066.00
Charities .* r..." •
::::::::::::i::::::::::::
852.87
Public heslth
1
1,530.00
Edocatlon
1
2,547.31
Courts and neoal institutions
1
692.44
Road fiind«.T. ,
1
325.12
TYft-vtrffTig eAfHwiHes ' ..
I
147.38
Civil reiE^iter '
1
Miscellaneous ' . .
1
364.80
'
8,839.48
12,006.88
Balanrfw on biui<1 end nf y^t^r
2,959.64
5,792.18
MANATI.
Cash on hand beginning of year.
RSCBIPT8.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1 . 1901
Industrial and commennal lieense taxes.
Licenses, permits, and oertlfloates
MunicipaTproperty
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts, including balances
on hand beginning of year
DISBUBaXMBNTS.
Certificates of indebtedness
Insular loans repayment, principal and
interest.... ■
Administrative expenditures
Police department
Pire department
Lighting
Public works
Maintenance productive properties
Cfaaritiee
Public health
Education
Courts and penal Institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
17,378.37
1,419.30
4,000.46
453.30
2,019.00
1,887.00
305.50
372.11
19.36
17,854.49
17,854.49
Total disbursements during year.
Balances on hand end of year
3,653.63
82.50
233.40
801.26
1,052.61
123.60
2,721.06
2,032.39
3,916.71
1,006.84
337.30
293.85
396.06
16,653.22
$1,201.27
$314.33
8,329.51
1,695.19
2,554.06
578.49
1,812.00
297.70
2,519.60
455.78
31.15
18,273.48
19,474.75
451.27
3,216.41
142.51
635.93
1,119.23
144.55
2,955.00
1,769.04
3,985.80
942.65
2,931.80
386.04
242.00
238.01
170.55
13,663.26
1,530.08
517.88
609.64
1,679.00
283.61
0, Ui7>7. Ut
653.18
207.22
16,018.96
1,866.94
1S0.96
2,501.00
177.19
3,098.70
551.52
245.10
22,242.91 , 24,602.37
22,557.24
24,672.92
461.92
4,597.50
180.47
689.67
589.46
213.88
4,066.79
2,805.60
5,096.50
1,490.02
1,213.33
505.00
390.00
184.37
476.82
5,490.09
1,201.27
19,160.42
314.33
144.82
779.89
650.00
382.75
3,303.08
3,207.46
6,400.71
1,562.41
1,318.64
212.00
158.71
569.45
22,486.69 > 24,646.73
70.56
26.19
21162—8. Doc. ^, 60-1 ^13
t26.19
20,818.89
2,411.26
3,845.94
142.54
3,038.73
583.26
7,000.00
899. 81
38,240.43
38,266.62
480.58
3,616.41
5,350.00
165.40
1,151.95
506.08
287.72
6,070.82
3,367.70
8,297.52
2,471.40
879.01
295.00
429.29
476.22
32,8£7.90
5,406.63
194
BEPOBT OP THE GOVEBNOB OF POBTO BICO.
GrosB receipts and diBbvTBemerUs of mumcipalities. by items^ for fiscal years ending June
SO, 190S, 1904y 1906, 1906, and 1907—Contmned,
MARICAO.
Item.
Caah on hand beginning of year
RECEIPTS.
General proiwrty tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial uoense taxes.
Licenses, permits, and certificates
Municipal property
Court nnes
Insular loans
Miscellaneous
Total receipts during year.
Total receipts Including balances
on hand beginning of year
DIBBUBSEMENTS.
Certificates of indebtedness
Insular loans repajnnent, prlndpaJ and
interest
Administrative expenditures
Lifting
PuDlic works
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
CI vU register
Miscellaneous
Total disbursements during year..
Balances on hand end of year
Fiscal year ending June 30—
igoa
tlO.14
3,821.48
584.07
1,424.20
482.20
14.00
191.50
90.60
107.00
2.00
6,718.04
6,728.18
024.54
1,851.11
191.45
277.30
94.85
314.90
641.30
1,325.74
896.13
55.87
187.15
97.50
134.89
6,092.73
35.45
1904.
185.46
5,733.67
867.66
909.34
234.91
415.00
151.40
159.19
177.00
8,648.07
8,683.52
236.76
2,402.16
25a 50
62.90
146.40
445.24
890.96
1,816.30
1,145.25
642.02
90.00
198.10
197.09
8,613.68
69.84
1905.
160.84
1906u
S11.32
8,606.37
1,040.20
184.39
64.41
94.50
28104
56.15
10,330.06
10,999.90
2,874.51
344.00
300.00
290.96
735.88
767.69
3,190.18
812.91
686.80
43.05
60.00
282.49
10,388.58
11.32
8,751.22
962.04
224.00
21.00
324.75
91.00
10,374.01
10,385.33
9.18
2,907.60
252.49
600.00
161.02
700.18
882.82
2,736.73
631.08
1,260.21
6.50
55.01
139.48
10,351.25
34.06
1907.
S34.08
12,121.42
1,439.76
275.00
84.00
386.51
135.50
7,000.00
24.44
21,466.63
21,500.71
12.66
1,580.41
2,182.(B
292.68
323.26
526.00
539.58
1,560.00
3,878.30
771.06
964.15
33.70
164.35
12,837. 17
8,663.54
MAUNABO.
Cash on hand beglnnliur of year
S185.04
KECEIPT8.
General property tax
13,874.79
455.73
493.00
167.00
1,134.47
140.20
151.60
4,226.70
488.17
8(^ool tax
Industrial and commercial license taxes. .
963.98
Licenses, permits, and certificates
10.00
Municipal property
865.92
Ortiirt tine"
114.30
Miscellaneous
55.20
Total receipts during year
6,416.60
6,724.36
Total receipts including balances
on hand beginning of year
6,416.69
6,900.40
DIBBURBEMENTS.
Administrative expenditures
1,307.55
243.65
789.00
120.00
792.00
835.00
1,230.69
464.00
309.97
39.00
100.79
1,503.60
100.00
Lighting .".
PuDlIc works
729.05
Maintenance productive properties
146.00
Charities
1,014.56
760.00
Public health
Education
1,432.47
543.42
Courts and penal Institutions
Road ftindflt ,
435.06
Traveling expenses
30. QO
Mi"celiiMieoii(i .... .
117.14
Total disbursements during year. . .
^
6,231.65
6,812.10
185.04
97.21
RBPOBT OF THE OOVEBNOR OF POBTO RICO.
195
Grou receipts and dUbtarumenU of municipalUieSf by items, for fiscal years ending June
SO, 1903, 1904, 1905, 1906, and iPOr—Continued.
KAYAOUEZ.
Item.
Caah on hand beginning of year.
KECKIFTB.
Oeneral property tax
Bond redemption tax
Excffle tax (municipal quota) *
Taxes levied prior to J niy 1 . 1001
Industrial and oommenrial license taxes. .
Licenses, permits, and certificates
Municipal property
Court fines
Interest on deposits
Insular loans
Miscellaneous
Total receipts during year.
Total recdpts Indudtng balances on
hand beginning of year
DI8B17BBKMKNT8.
Bonded indebtedness, interest
Bonded indebtedness, sinking fund
Insular loans repayment, principal and
interest
Administrative expenditures
Police department
Fire department
Llfiiiting
Public works
Maintenance productive properties
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscelianeons
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1003.
$173,982.80
15,914.79
17,911.06
6,668.30
54.14
11,432.25
736.40
22,665.82
1,20a 37
3,439.81
80,062.94
253,066.74
18,000.00
10,00a 00
9,111.89
9,305.21
2,542.65
3,4Ba78
33,277.61
1,436.25
10,251.16
4,729.26
6,529.70
1,805.88
15,388.50
516.80
294 00
9,634.73
136,467.51
116,596.23
1904.
9116,696.23
18,753.68
22,187.29
4,267.32
282.06
12,586.12
1,20&60
20,434.83
1,930.90
2,196.30
83, 84a 09
200,441.32
12,00a 00
10,540.44
1,282.70
2,347.47
2,805.00
9,40a76
2,094.13
14,885.86
7, 126. 57
6,831.42
3,228.56
2,191.90
774.81
428.42
6,394.60
81,425.73
1906.
$119,01&60
32,761.87
27,728.72
86a 26
95.74
8,6ia50
1,041.85
17,881.73
1,997.58
12,000.00
367.17
103,341.37
222,366.96
6,000.00
2,00a 00
9,950.05
2, 20a 00
15,335.12
6,520.15
2,6ia57
12, 52a 66
7,409.54
10,247.77
3,750.88
2, 66a 06
607.97
321.17
2,358.37
102,55a 11
190&
1907.
$119,80a85 8123,736.44
4d,670L93
35, 45a 14
9, 19a 60
1,364.37
19,996.42
2,068.77
575.20
115,317.33
236, 121. 18
18, oca 00
10,000.00
2, 76a 00
9,626.97
2,214.76
14,399.86
6,718.38
4,268.67
14, 06a 61
8,032.52
11,125.60
3,611.71
3,969.06
426.36
466.00
1,685.15
111,384.74
119,015.50
119,80a85
123,736.44
64,680.79
43,228.77
9,271.46
87a 36
19, 14a 83
1,400.60
981.30
1,400.00
752.40
131,738.40
266,47493
12,000.00
10,00a 00
2,726.67
9,765.09
2,221.54
9,806.06
7,186.03
4,308.74
17,207.22
6,004 84
13,021.18
5,976.18
2,501.70
884 20
518.11
3,944 31
109.061.80
146,4ia04
MOCA.
Cart) on h«T»d h^jm\ng nf ywtr
$760.49
KKCBIPT8.
Qenenl property tax
84,436.11
47a 00
306.00
6ai5
16a 12
146.95
6,5iai5
604 47
School tax
Industrial and conmiercial license taxes. .
641.07
Licenses, permits, and certificates
112.80
Mnnidpal property
160.52
Court fine* . , . T r .'
117.86
Mifcellaneoup
5a 38
Total receipts during year
5,584 33
7,204.14
Total receipts inriuding balances on
hand Nginning of ymr
5,684 33
7,964 63
196
BEPOBT OF THE OOVEBNOB OP POBTO BIOO.
Gro9s receipts and diibursemenU of municipaUiies. by items, for fiscal yean ending June
SO, 1903, 1904, 1905, 1906, and /^07— Continued.
HOCA-<k>nUnued.
Item.
DIBBVBflmKim.
Certifloates of indebtedneaa . . .
AdministratiTO ezpendltures .
Lii^tlxig
Public works
Maintenanfle productive properties.
Ctiarities
Fiscal year ending June 3C^
1903L
Public health
Education
Courts and penal institutions.
Road funds
Traveling expenses
Miscellaneous
IMM.
1905.
Total disbursements during year.
Balances on hand end of year
1900.
t5B&73
977.38
2Uk2S
13180
eaoo
224.38
46a 10
1,36a 04
371.16
3M.81
67.31
4,823.84
76a«
1907.
8614.77
1,03&44
7L43
648.39
156.00
182.02
506.42
1,811.96
457.76
9.00
264.38
5,757.47
2,307.16
MOROVI8.
Cash on hand beginning of year.
BXCSIPT8.
General property tax
School tax
lUcise tax f municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licensee, permits, and certificates ,
Munic ipai property
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts including balances on
hand beginning of year
DXSBURflBMXNTS.
Certificates of indebtedness
Insular loans repayment, principal and
interest
Administrative expenditures
Lighting
Public works
Maintenance productive properties
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year. . .
Balances on hand end of year ,
90.25
82,024.90
1,937.86
40.46
151.00
138.30
298.50
118.80
26.05
2,281.53
225.61
1,237.21
277.26
66.50
301.10
82.87
02.01
82,218.64
172.81
250.88
91.62
307.34
154.00
370.20
33.15
29.70
4,735.87 > 4,564.06
4,735.87
4,564.33
136.38
1,068.84
71.38
100.35
49.06
254.20
667.24
727.00
054.17
312.70
60.00
144.89
100.32
4,735.62
.25
357.55
701.08
68.73
60.80
40.20
284.17
756.81
768.71
974.40
443.48
22.15
88.48
88.77
3.628.34
3,628.34
258.37
563.40
58.18
201.10
17.03
230.64
543.45
774.21
499.86
181.12
28.25
, 71.84
187.65
4,564.33 3,624.09
4.25
84.25
5,100.85
413.45
485.50
126.15
523.66
64.10
25.75
6,748.46
6,752.71
270.19
1,548.70
93.65
54.48
80.15
240.02
1,476.79
1,455.68
730.55
395.54
23.73
220.72
45.87
6.644.07
106.64
tlOB.64
4,400.70
461.65
910.80
33.55
406.48
220.70
4,000.00
30.00
10,563.88
10,671.53
284.56
612.02
2,008.20
128.31
913.67
136.77
515.33
2,082.06
1,406.58
1,177.83
345.70
43.00
325.44
109.86
9,968.23
708.29
BEPOBT OF THE GOVEBNOR OF POBTO BICO.
197
Gtos» receipts and dUbunemenU of munieipaliiieif by itenUj for fiscal years ending June
SO, 190S, 1904, 1906, 1906, and iP(W— Oontinued.
NAOUABO.
Item.
Cash on hand hfiglnnlng of year.
KKCUPTfl.
Geiwral property tax
School tax
Excise tax (municipal quota)
Taxes leviM prior to July 1, 1001
Industrial and commercial Uoense taxes.
Lifjimaftn permits, and certificates
Muniolpal property ,
Court fines
Insular loans
IflsoeUaneous
Total receipts during year.
Total receipts inrhidtug halawies on
hand beginning of year
DI8B17K8K]fSIIT8.
Certificates of Indebtedness
Insular loans repayment, principal and
interest
Administrative expenditures
Lighting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal Institutions
Road funds
Traveling expenses
Civttxegtoter
Miscellaneous
FiBcal year ending June 30—
lOOSu
t2S2.56
3,961.35
1,854.51
306.26
1,096.11
156.22
350.80
32.05
7,770.29
8,071.84
8.64
Total disbursements during year.
Balances on hand end of year
2,307.82
78.19
132.96
212.48
758.90
917.91
1,218.68
1,042.77
642.54
275.00
260.79
21.86
1904.
$184.32
4,578.78
1,189.51
10.41
647.00
764.31
62.50
183.50
9.15
7,445.16
7,629.48
139.19
7,887.52
184.32
1,323.93
849.20
339.01
126.02
970.51
041.30
879.42
925.01
971.30
193.25
216.20
233.59
7,606.02
21.46
190&
$21.46
7,284.92
"'24i.'i9
581.50
167.25
1,268.25
50.00
43.25
9,645.36
9,666.82
71.74
1,960.56
405.36
470.23
281.50
1,125.66
1,110.00
2,149.47
880.29
665.85
147.06
54.01
118. 15
9,429.90
1906.
$236.02
7,974.34
566.75
223.25
1,971.12
73.20
3,000.00
522.30
14,330.96
14,567.88
118.18
600.00
2,518.85
350.00
3,800.72
310.00
1,407.51
1,045.75
1,631.^
343.20
632.59
35.00
20.00
331.07
236.92
13,234.24
1,333.64
1907.
$1,333.64
NARANJITO.
10,788.00
1,228.56
1,121.25
41.75
2,617.04
126.34
64.25
15,989.28
17,322.92
636.08
3,114.96
471.93
738.10
727.17
1,836.79
1,722.29
3,347.06
814.85
550.28
49.22
570.49
14,079.24
3,243.68
Cash on hand bMlnnimr of vear
$207.45
1
XSCKIFT8.
Qenefsl property tax
$1,906.50
221.60
361.00
166.00
80.71
36.02
1,83a 20
220.63
Sehooltax
Industrial and conuneioiai license taxes. .
495.50
Licfoises. permits, and oei^iflcateii
r
109.25
Munidpai property
I
274.61
Court fines. .'....'.
57.85
25.37
Total receipts during year
3, 07a 91
3,0ia50
Total raoelpts Including balances
on hAnd b^nnjng of y^r . .
3, 07a 91
3,220.95
DI8BUB8BMKMT8.
Admltif at^ative AxpAnditnrRfl
1,031.58
20.00
20.00
36.00
187.95
480.00
504.14
248.93
148.97
2a 00
78.89
752.96
lighting r
54.79
Public works
91.40
24.00
Charities 1. '...'.
302.00
Public health
36a 00
Bduoation
584.73
ConrtA an<| Denal infltitntlonii ,
441.12
Road funds
41.42
Tmvelirar expenses
3a 75
• ■, ,^^^ *"^^ «.w« •■.••••....•
96.89
Total disbursements during year. . .
2,866.46
2,882.06
Balances on hand end of vear ^ . . <
207.45
338.89
198
BEPOBT OF THE OOVEBNOB OF PORTO BICO.
Oross receipts and disbursements of municipalities, by items, far fiscal years ending June
SO, 190S, 1904, 1905, 1906, and 19(W— Continued.
PATILLAfi.
Item.
Flaoal year ending June 30—
1903.
1904.
1906.
1906.
1907.
Caah on hand beginning of year
876.25
ia74
84.82
83,694.44
RSCKIPT8.
General property tax
92,076.23
416.99
1,912.83
174.67
l,00a42
209.50
76a 79
765.38
3,179.62
415.92
1,221.23
60.62
68a 50
466.24
376.18
209.86
4,76L22
44.69
247.63
4.96
SOL 00
194 60
735.71
282.26
7,208.52
88.38
7,496.73
8. 13
School tax
Excise tax* (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and oonmiercial license taxes. .
Licenses, permits, and certificates
Municipal property
918.60
388.00
1,230.31
214.40
2,ooaoo
1,341.46
35.60
936.74
Court noes
321 90
Insular loans
Miscellaneous
6&46
63.24
............
Total receipts during year
7,405.71
6,609.96
7,217.40
12,027.06
10,201.70
Total receipts including balances
on hand beginning of year
7,406.71
6,776.21
7,21&14
12,031.68
13,806.14
DI8BUB8KMBNT8.
Certificates of indebtedness
189.38
206.62
215.76
221.54
Insular loans repayment, principal and
interest
»
466.64
Administrative expenditures
1,562.22
199.82
417.33
23&90
876.80
g8ao3
1, IXi. 25
1,328.24
1,606.00
2oaoo
77.21
26a 87
46a 78
894.96
72L72
1,026.30
97a 45
60.25
242.00
94.55
2,012.03
18&20
79.93
20a42
799.86
944.01
1,467.84
861.50
374.91
68.00
laoo
26.00
2,235.00
2iaoo
562.68
389 77
842.51
956.48
1,638.68
646.80
871.10
saoo
2,079.91
216.84
Lighting '. ......!!.!!]];
Public works.
1,223.53
44a 03
764 72
Maintenance productive properties
Charities
Public health
1,407.09
1,732.01
707.15
Courts and penal institutions
Road funds
606.34
Traveling expenses
223L82
252.00
122.05
60.00
Civil register
Miscellaneous
11&66
37400
Total disbursements during year. . .
7,329.46
6,776.47
7,2ia32
8,337.44
10.302.80
Balances on hand end of year
76. 25 - 74 1
4.82
3,694.44
3,50a34
1
PE15UELA8.
Cash on hand beginning of year
81,335.20
SECKIPTB.
Oenerai prop^^rty tax
86,080.93
523.97
532.92
112.78
140.36
207.64
142.25
7,06a 43
Scnool tax."!...'
714 89
Industrial and commercial license taxes. .
498.40
Licenses, permits, and certificates
41.25
Munidpafproperty
228.43
Court ones
206.62
Miscellaneous
193.45
Total receipts during year
7,740.85
8.932.37
Total receipts Including balances on
hand beginning of year
7,740.85
10,267.61
DISBUB8K1CXNT8.
Administrative expenditures
1,286.78
183.28
2,105.32
Lighting .'.
216.72
Public works
1,340.80
Maintenance productive properties
120.00
455.00
947.29
1,740.07
530.00
066.49
50.00
106.74
160.00
Chari ties
74a 83
Public health
647.96
Education
2,141.21
Courts and penal Infltltntion"
840.00
Road funds
1,417.45
Traveling expenses
142.65
Mlsc^Uaneou* ...
366.77
Total dlsburesments during year. . .
6,405.65
10,131.79
Balances on hand end of year
1,335.20
135.78
BEPOET OP THE GOVEBNOK OP POBTO EICO.
199
Gross receipts and disbursements of municipalities, by itemSj for fiscal years ending June
30, 1903y 1904y 1905, 1906, and /P07--€ontiiiued.
PONCE.
Item.
Caaix on hand beginning of year.
RECEIPTS.
Fiscal year ending June 30—
1903.
1196,397.35
General property tax
Bond reaemption tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial lioense taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Interest on deposits
Insular loans
liiscelianeous
Total receipts during year.
Total receipts Including balances on
band bcc;innlng of year
DISBX7B8SMENTS.
Bonded indebtedness, interest
Bonded indebtedness, sinking fund ,
Certificates of indebtedness ,
Indebtedness annexed municipalities
Insular loans repayment, principal and
Interest ,
Administrative expenditures ,
Police de part ment
Fire department
Lighting
Public works ,
Maintenance productive properties.
Cnarities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register .♦
MisceUaneous
Total disbursements during year.
Balances on hand end of year
6o, v4v. 31
27,418.96
13,219.37
l,5n.64
23,112.56
1,260.75
26,093.08
3,094.53
3,592.13
156,242.33
352,639.68
1904.
1114,480.16
60,541.30
19,208.96
8,439.81
163.17
17,485.35
4,990.86
28,883.64
2,960.30
1905.
$80,687.98
3,031.71
146,706.10
260,185.26
6,000.00
10,000.00
6,44&00
965.37
30,083.34
32,969.60
4,957.95
31,342.60
13,974.32
4,587.57
23,546.38
21,468.98
32,355.26
7,180.92
2,905.01
460.00
8,904.04
238, 159. 52
114,480.16
18,000.00
14.98
1,522.94
14,401.60
20,606.87
4,011.20
5,129.52
41,644.04
3,828.12
20,079.73
15,434.44
16,064.31
5, 160. 12
8,910.01
1,762.70
230.00
2,906.80
179,617.28
80,667.98
104,418.72
24,830.29
1,711.26
16,788.63
3,166.35
33,867.07
l,6n.41
12,344.33
35,000.00
1,719.14
235,457.20
316,036.18
1006.
1907.
175,022.24 962,605.65
89,43L47
28,352.57
15,098.20
2,356.82
29,539.44
1,289.26
634.00
786.55
167,426.35
242,448.50
12,000.00 I i2,ooaoo
20,000.00 10,000.00
1,069.40
6,708.80
23,889.97
6,512.40
4,067.34
27,636.36
28,433.10
5,606.09
20,510.03
21,544.85
32, 428. 78
6,045.24
8,354.80
2,436.13
980.00
13,790.47
8,902.68
16,362.86
6,338.61
16,197.07
27,803.65
8,288.62
17, 115. 57
15,809.88
21,03L33
4,478.83
7,631.01
1,448.90
720.00
6,644.13
241,002.04 ' 170,852.04
75,022.24
62,505.65
04,168.64
27,740.88
18,562.36
065.66
28,521.40
800.06
520.50
1,172.70
172,40L18
235,066.83
12,000.00
10,000.00
7,383.48
21,602.78
5,000.00
17,864.78
11,031.13
11,522.21
.25,706.86
10,44L00
21,508.53
4,460.45
6,603.28
1,203.07
060.00
7,428.47
184,806.02
50,278.81
QUEBRADILLAS.
Cash on hand beKlnninc of vear
$170.61
BBCEIPTS.
General property tax
12,313.50
270.08
710.60
28.00
254.62
112.80
2,664.33
School tax
348.06
Induiitrlal AJid GommAreial liCAnflA tax as . . .
700.60
I'fo«Tim#. peTTP^tii, A.nd eertiflcAtAfl
27.50
Municipafproperty . .....,..,,- r r
436.70
Court fine*.
110.40
lfijv«kll|Lnifinnii
230.07
Total nceipts durlnir year ..,.--,--.
3,690.40
4,608.45
Total receipts including balances
on band beidnninir of veA-'r . t
3,600.40
4,779.06
200
BEPOBT OF THE OOVEBKOB OF POBTO BICKX
Grass receipts and disbursemeTUs of municipdUHes. by iUmSy for fiscal yean ending June
SO, 1903, 1904, 1905, 1906, and i9(^— Continued.
QUEBRADILLAS--Continoed.
Item.
Fiscal year ending June 30—
1903.
1904.
1905.
1906.
1907.
DISBUBSBXENTS.
Certificates of indebtedness
8165.60
813.70
84.00
19.15
96l00
2S0.00
579.00
733.72
405.48
185.09
20.60
157.88
69.76
8170.04
Administrative expenditures
990.83
T^iffhtlrig '
94.46
Public works
38.97
Maintenance productive properties
24.00
Charities.....* .'...*.
257.79
Public health
531 90
Education
87&59
Courts and penal institutions
419 04
Roa4 funds ...
95.40
Traveling expenses
0.35
Civil register'.
Ml4C4Alanf!iou'P
106 00
Total disbursements during year. . .
3,519.88
3,613.37
Balances on hand end of vear- . .
170.61
1,165.60
RINCON.
Cash on hand begimiing of year
821.30
1
BECEIPTS.
General property tax
82,018.20
237.35
580.50
246.40
84 25
122.90
2,643.49
2,731.81
324.62
School tax
Industrial and commercial license taxes . . .
781.00
Licenses, permits, and certificates
Munictpai property
107.00
52.50
Court lines .-,.,,,
00.50
Insular loans -,-,-_,,,
M^scellaAeous
10.12
Total receipts duriuK year
5,932.00
4,067.55
Total receipts including balances
oil hand nefiiTiniTWf nt year _
5,982.09
4,088.85
•
DISBXntSEMENTS.
Certificates of indebtedness
2,643.49
007.99
941.43
72.00
Insular loans, repayment, principal and
interest
666.60
AdminJBtnvtive expenditure"
797.90
Lighting .'.
36.00
PuDlic works
27.40
MainteTTance productive pmpertiAs
60.00
117.01
324.00
641.02
288.97
16L35
9.58
43.05
60.00
Charities
137.10
Public health
255.00
Education
978.20
Court" and penal institutionsr . , ,
285.88
Road flinds
21.88
Travellnsr exDensee
12.27
Hisoellaneoiis
79.18
Total disbursements during year
5,910.79
3,247.63
Balances on hand end of year
21.30
841.22
BSPORT OF THS QOVBBNOB OF POETO BICO.
201
Grois receipts and disbursemenU of munieipdl'Uies. by itemay for fiscal yean ending June
30, 1903, 1904, 1905, 1906, and i907— Continued.
RIO QRANDB.
Item.
Caah on hand beginning of year.
RECEIPTS.
Oeoeial property tax
Exdae tax rmimidpai quota)
Taxes leviea prior to July 1, 1901
Industrial and oonnnerdal Uoense taxes.
licenses, permits, and certilksates
Municipar property
Court nnes
Miscellaneous
Total receipts during year.
Total receipts, indndlng balances
on hand beginning of year
DISBT7B8EMENT8.
Indebtedness annexed municipalities.
Administrative expenditures
TJ ghtJTW
PubU
)]ic works
Maintenance productive properties.
Charities
Public health
Education
Courts and penal institutions
Road funds
TraveUi^ expenses
Civil register
Miscellaneous
Fiscal year ending June 30—
igOSw
12,352.09
Q,012.33
4,264. fi2
64.74
370.00
1,321.70
97a 48
335.48
3a 75
16,373.00
18,725.00
1904.
9403.50
10,327.49
2,722.65
544.98
784.50
1,649.94
1,180.60
449.93
3.07
17,663. 11
18,066. 70
1906.
120.34
16,741.81
552.08
10.84
11.50
297.20
2,750.03
50.05
131.00
20,553.51
20,57^85
3,159.74
247.67
3,62L95
21&00
1,30L92
2,023.90
4,447.66
1,222.52
852.75
383.82
226.25
61&32
Total disbursements during year.
Balances on hand end of year
18,321.50
403.59
7.06
3,22a 35
316.55
1,596.64
268.89
1,144.40
1,853.98
5,272.90
1,38a 88
1,770.63
7.96
287.75
961.30
18,04a 36
20.34
5.50
3,lia35
441.86
3,87a 71
330.62
2,882.46
l,8ia25
5,321.08
653.85
1,29a 80
6a 00
63.50
701.24
190a
17.54
8,304.86
635.51
218.75
2,022. 13
139.00
8.94
11,329.19
11,336.73
2,061.47
49a 00
843.06
43a 77
1,501.47
1,302.50
3,293.06
537.39
607.42
3a 50
14.00
114.16
20,56a 31
7.54
11,329.82
a 91
RIO PIEDRAS.
1907.
16.91
9,12&97
1,359.47
62.50
1,444.80
232.75
10a78
12,337.36
12,344.27
2,169.10
452.50
43a 40
425.86
1,107.40
1,46a 00
2,24a 65
966.44
1,513.63
84.75
32.00
191.35
11,08a 23
l,2Sa04
Cash on hjind beginning of year.
BECEIPT8.
General property tax
8cliool tax
'RiuABb tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial noense taxes..
Uoenses, permits, and certificates ,
Mnnidpai property
Court nnes
Miscellaneous
Total receipts during year.
Total receipts, including balances
on hand beginning of year
DISBURSEMENTS.
Administrative expenditures
Lifting
Public works
Maintenance productive properties.
Charities
Public health
Education
Courts and penal institutions
Roa4 funds
Traveling expenses
CI vQ register
Misoellaneoua
Total disbursements during year.
Balances on hand end of year
$42.72
4,643.65
2,857.85
273.37
1,784. 10
1,675.35
1,594.50
1,259.73
60.00
13,648.55
13,691.27
1748.58
5,231.18
823.55
l,60a34
ia20
2,479.00
1,24a 25
2,312.25
896.01
179.50
14,090.28
15,43&86
8612.81
12,514.20
9,607.57
990.82
306.24
1,598.00
256.50
2,948. 12
430.10
124.45
11,543.78
1,159.85
1,20a 50
172.30
3,231.25
923.10
100.60
16,255.80 18,339.38
16,768.61 20,853.58
2,506. 12
449.46
845.49
506.00
1,221.44
1,755.00
2,193.32
1,230.90
557.40
1,078.50
3SO.0O
240.06
12,942.69
2,934.12
431.75
2,361.55
46a 19
787.72
l,5ia66
3,301.17
1,176.30
780.09
512.95
240.00
414.95
14,926.06
74a 58
512.81
2,772.95
925.15
1,802.04
454.25
74a 59
1,524.80
3,497. 15
7o9. 98
780.03
291.20
154.00
4aa27
14,254.41
2,96a 87
793.88
2,865.75
472.84
892.16
1,790.00
3,54a 94
773.33
786.88
220.00
240.00
86&57
16,211.72
2,614.20
4,641.86
$4,641.86
13,307.54
1,525.89
2,494.33
47.90
3,48a 00
962.30
284.57
22,112.53
26,754.30
3, 33a 58
2,21a 56
3,096.25
551.50
1,527.66
2,520.00
4,603.00
840.00
439.18
232 25
300 00
1,28a 82
20,940l89
5,804.50
202
BEPORT OP THB GOVEBNOE OP POBTO BICO.
Qto98 receipts and disbvrgemerUs of munieipaUHeSj by itenu, for fiscal yean ending June
SO, 190S, 1904, 1905, 1906, and i907— Continued.
8ABANA OBANDE.
Item.
Fiscal year endhig June 30—
1903.
1004.
1005.
• 1006.
1007.
CmH on hand beginning of y^r
817.74
134.78
13.42
S52.15
10.40
RECEIPTS.
OAnflral property tftX
2,337.48
405.05
1,386.21
710.00
465.10
856.00
506.28
2,475.80
498.53
1,155.28
015.00
337.55
1,460.27
310.83
3,685.24
416.30
234.25
844.00
386.75
1,067.31
200.00
3,644.27
36.71
3,038.10
4A0.56
4,672.75
School tax. r r
558.67
ExdM tax (munlciDal auota)
InduBtrial and commercial license taxes. .
Licenses, permits, and certificates
M\inii>inarprop9rty .......
1,17&60
474.55
1,477.30
300.05
1,206.24
22.10
1,474.69
Coiirt nnw»
315.91
Tiiiiiiifl.r loans
MifKwllan4M>iiff
12.28
7.50
1,000.43
83.42
Total receipts during year
6,677.30
7,178.76
10,535.82
8,848.58
8,422.78
Total receipts, including balances on
h^Lnd b«KlnT»<n|? of y^Mi*"
6,605.04
7,213.54
10,530.24
8,000.73
8,423.27
DI8BU11SEMENT8.
Insular loans repayment, principal and
interest
768.35
1,024.61
224.60
00.83
140.00
013.51
1,552.10
3,061.42
063.77
463.15
50.17
100.00
236.40
831.14
2,243.53
242.82
453.63
180.00
647.33
1,070.41
1,256.14
584. Q2
315.04
41.75
27.35
08.08
781. 71
Administrative exDendlture
i,575.8i
192.75
146.82
81.00
547.27
847.37
1,993.75
653.95
175.00
199.44
10&37
139.73
1,406.42
216.30
124.24
80.00
510.83
1,006.08
1,801.05
848.68
586.75
00.60
122.35
226.83
1,523.41
Mffhtlng .., ,. . , .
246.30
PiibUc works
362.45
Maintenance productive properties
Charities.... r '....
160.00
733.20
Public health
1,189.70
Education
1,811.74
Courts and penal institutions
656.00
Road funds
374.46
TrftvAUng p-^penfms ...
41.35
rivll »*4»gfit4*r.
27.00
Miww-Uari^Aii" .... ... . , .
132.55
Total disbursements during year. .
6,660.26
7,210.12
10,487.00
8,000.24
8,040.06
Balances on hand end of year
34.78
3.42
52.15
.40
383.21
SALINAS.
$3,332.44
BECBIPT8.
Oennral property tax , . .
$18,097.48
2.70
136.15
839.00
467.15
37.90
21,751.35
School tax.T . ,.'.
1.30
Licenses, permits, and certificates
72.70
MuniOripiM proiwrty X ... .
1,000.75
Court finpat
261.25
M1jiOAllfi.nAn^ii;i
75.02
Total receipts durinsr year
19,580.38
23,162.37
Total receipts, including balances
OTi hand beirinninK of year. ...
19,580.38
26,404.81
..
DISBtTBaEMEMTS.
2,468.12
660.42
3,102.00
286.50
1,366.37
2,316.00
3,622.19
761.50
1,447.81
147.75
68.38
2,006.39
T.lffhting *.
725.22
PiibUc works
6,338.08
Maintenance productive properties
1,020.00
Charities . . . . T T . . .*.
1,295.27
Public health
2,784.50
Education
4,360.20
Courts and penal institutions
1,423.51
HOfld hind" . , r r T . T . T
1,417.51
Trft.y«H|ifr p^ppTifl^ ,
240.00
MiiKvJlaTieous
175.03
Total disbursements durins year . . .
16,247.94
22,775.61
BftianAAA "" bi^nd end o' yei»J* ,.-
3,332.44
3,710.20
BEPOBT OF THE OOVEBNOR OF POBTO BICO.
203
Gross receipts and disbursemefUs of mumcipaliUes. by Uems, for fiscal years ending June
SO, 1903, 1904i ^905, 1906, and 1907— Continued.
SAN OB&mAn.
Item.
Cash on hand beginning of year.
KBCXIPT8.
Qeneral property tax ,
School tax ,
EzciM tax (municipal quota) ,
Taxes levied prior to July 1 , 1901
Industrial uul commeicLal licenee taxes
Lloenees, permits, and certificates
Municipaj property
Court fines
Miscellaneous
Total receipts during year.
Total ieoelpts,including balances on
hand beginning of year
DISBUBSBMSNTS.
Certificates of indebtedness
Administratire expenditures
Police department
Fixe department
Lighting
Public works
Maintenance, productive properties.
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
1903.
ti9aao
6,807.42
3,460.26
636.87
1,648.80
497.00
2,319.40
1,102.11
19.12
16,298.98
16,489.37
38&23
3,786.60
13.06
330.31
1,283.06
437.89
1,060.11
1,807.98
3,363.66
1,368.91
624.40
276.60
221.26
322.67
16, 39a 49
98.88
Fiscal year ending June 3D—
1904.
106.88
6,603.11
1,036.67
2,214.92
416.24
2,300.49
942.26
3,468.84
1,086.76
26.24
18,083.62
18,182.40
666.22
3,936.63
197.67
683.23
2,247.69
616.63
942.38
2,842.90
3,641.63
1,191.63
922.94
92.60
183.76
322.11
18,076.71
106.60
1905.
$106.69
1906.
8304.48
0,63a 32
1,003. 12
449.12
13,088.07
1,486l03
1,847.47
498.66
2,994.70
162.60
96.39
1,882.33
187.75
3,430.06
306.66
50.10
16,671.28
16,676.97
602.10
3,639.28
816.13
876.28
l,o4s. 05
646.30
726.63
1,962.64
3,429.16
756.40
774.03
86.86
30.00
280.84
20,439.88
20,744.36
520.80
4,947.76
1, 184. 10
697.26
924.27
892.91
1,288.46
3,695193
4,293.79
90&30
1,028.08
6&36
28a 64
16,372.49 20,728.23
304.48
16.13
SAN JUAN.
1907.
$16.13
16,243.76
1,741.99
2,689.03
37.60
2,892.09
432.60
366.32
23,403.89
23,420.02
634.74
4, 66a 66
1,966.66
863.98
833.39
822.03
1,979.76
3,250.02
4,886.68
820.06
991.76
76.46
123.68
21,729.02
1,601.00
Cash on hand beginning of year.
KECKIPTS.
Qeneral property tax
Bond redemption tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial Uo^nse taxes .
Licenses, permits, and certificates
Municipal property
Court fines
Interest on deposits
Insular loans
MiafittlliLnflnn B ,
Total receipts during year.
Total receipts. Including balances on
hand beginning of year
$236,002.34 ;$163,417.29 $148,869.74
58,706.16
70,963.82
10,796.73
5,491.50
82.03
16,046.00
15,97&01
76,824.73
6,532.48
3,56L61
1,30L26
266,282.41
600,284.76
50,004.78
70,361.71
12, £08. 46
3,506.05
14,788.60
10,291.67
86,464.21
6,394.10
4,806.20
1,567.07
268,772.75
422,190.04
103,373.17
72,960.15
8,879.12
7ia03
248.76
1,267.50
7,157.17
91,394.80
3,708.16
3,3iaos
2,500.00
2,108.92
297,704.70
446,674.44
$07,106.48
$195,749.05
119,319.33
77,500.22
13,767.18
14,096.16
4,822.68
177,117.92
4,918.86
2,661.28
15,000.00
6,360.20
435,563.72
632,760.20
129,60a28
61,064.66
16,173.82
12,281.63
3,168.61
112,366.68
6,098.90
1,77L68
7,644.86
348,040.11
543,780.16
REPORT OP THE OOVRRNOR OP PORTO RICO.
Item,
1W3.
1W4.
im.
igoi.
1907.
t36. 000.00
m, 000. 00
130.000.00
836,000.00
00,000.00
n.io
17.38
13.21
a. St
11
-tt.3D
744.00
11,M7.<5
3o,ooaoo
wiTOlBS
35,goi.eo
sag
"i'tsi'S
eo,OK,*7
27,090.22
i:Si
31,861 OS
7,TS2.TS
770.00
10,120.08
22,017. 6S
\9. 130. 14
S7,Me.Jt
2S,S4S.71
u,Me.a3
36;SS2.«
8.708.00
Sift IS
12, IBS. OS
20,314.73
34.703.00
ftS-s
«, 885.88
620.00
8,903. as
M6,g87.«
273,320.30
348, 37a «a
337.0iai5
173,408.98
153, 417. »
AKLORK
MSI 08
i«,sao.7*
NZO.
S7,m4e
1BS,7«0»
Cub nl*ndh«rtanlnBoi™«
ta80.s
(57S.27
1800.80
14
"™™-
3,07T.M
iex.21
3,307.60
I.IST.OS
B3g.55
11
2,iai.M
7BBM
'M0.U
'S7S.26
484.W
8&2S
2,011.00
^ 79.80
3,308.38
288.24
4,MT.83
■ 1M..41
' 4i.30
' 33.50
''"8n^S!
T3i.eG
n.07
174. K
300.02
]»,d0I.O4
I5,ISI.«
M,8«.I1
8,447.83
U,ai4.13
lMS32.n
1S,G3D.38
9,2ia23
15,088.07
!as
083.70
881.43
IK.V
3,0O«.M
m-31
I'.iesLm
MM
j; 138: 01
1,452. BT
728.31
2*7,00
ill
i!76e!2e
3,903.87
730. »4
070.17
ii
273.43
78.87
81 OO
88&W
1,855.25
1,553.47
408.80
388L87
£S
138.83
,¥!?¥
'2B.S)
12,883. Be
H,U7.00
14,729.78
8.087.00
m»
S7i.27
na«o
381.14
REPORT OF THE GOVERNOR OF PORTO RICO.
205
Gro$8 recdjUs and duhurtemenJtt of municipalities^ by ilemSy for fiscal years ending June
SO, 1903, 1904, 1905, 190€, and /9(?7--Continued.
BAN 8BBA8TIAN.
Item.
1903.
Cash on luuid beginning of year.
Qeneral property tax
School tax
Excise tax (moniiolpal quota)
Taxes levied prior to July 1, 1901
Industrial and eommexcial Hoeiue taxes .
Licenses, permits, and certificates
Municipal property
Court fines
Insular loans
Ifisoellaneous
Total leeeipts during year.
Total leseipts, including balances on
hand be^nnlng of year
DI8B17B8X1CXNT8.
Oartifloates of indebtedness
Insular loans iepa]rment, principal and
Interest
Administrative expenditures
Fire department
Usditing
Public worta
Maintenance productive properties
Charities
FubOc health
Education
Courts and penal institutions
Road funds
Traveling expenses
ClvUregisteri ,
lilscellaneons
$3,166.31
447.86
2,812.28
229.77
3&00
611.66
980.17
26170
37.88
8,684.62
8,684.52
668.82
1,80&22
Fiscal year ending June 30—
1906.
1904.
S20.90
1005.
S8.90
6,300.94
1,073.06
1,796.49
603.62
1,227.00
126.60
1,099.81
274.65
164.32
12,664.29
12,665.19
7,032.63
838.22
364.07
48.57
1,166l00
204.92
76326
17390
8,609.42
70.44
492.47
2,117.05
123.05
241.66
46.78
913 78
l,086ill
2,034.08
760.78
46&15
138.27
114.45
168.57
Total disbursements during year.
Balances on band end of year
8,563.62
20.90
261.66
260.41
107.83
1,645.67
1,684.33
3,408.11
1,602.12
779.30
49.95
269.65
97.94
3,842.70
l,906u77
2,600.39
12,576.29
8.90
SANTA ISABEL.
288.44
401.93
181.99
2,174.21
1,999.60
3,073 1&
1,477.04
33 80
160.00
123 75
19,257.01
82.32
S82.32
11,323.11
1,274.71
62.85
1,32a 60
20&40
847.96
31370
266.74
19,330.43 15,617.97
19,339.33 15,700.29 27,788.66
2,022.92
2,647.97
89.33
282.11
324.16
124.00
2,132.81
1,709.83
4,066.49
860.32
89394
20.60
190.81
15,25&19
44&10
1907.
S446l10
13,116.41
1,465.67
26.96
1,161.86
60.80
841.94
24&70
10,000.00
446.34
27.343.66
7,444.86
i 1,819.42
470.' 43
3,794.41
483 43
2,341.79
1,099.00
4,26360
1,101.62
l,216u01
19.26
8300
24, 126. 82
3,661.84
Cash on hand beginning of year ,
sicnPTS.
General property tax ,
School tax
Excise tax (mnnldpal quota)
Industrial and oommeroal licenae taxes .
oB.pe
Ipalp
fines.
MUDifll
Court
Miscellaneous
rmlts, and oertiflcates.
property
Total receipts during year.
Total reeetots. including balances
on hand begmning of jrear
1307.34
6,647.33
1,004.66
832.45
297.00
237.30
324.90
419.37
168.75
9,021.76
9.329.10
$1,263.38
6,060.68
1,214.60
531.45
672.25
604.06
107.60
671.12
24.60
9,676.06
10,939.44
$660.04
9,314.20
1,009.58
107.78
6.00
49.20
654.61
616.60
89.38
$549.66
10,664.20
1,251.56
12,305.19
66.16
743.39
622.30
4.80
11,745.15 I 13,242.41
13,791.97
$14.67
12,460.44
1,461.23
49.35
821.10
451.00
164.03
15,396.15
15,410.72
206
REPORT OF THE GOVERNOR OP PORTO RICO.
Gross receipts and disbursements of municipalUies, by Uejns, for fiscal years ending
30, 190S, 1904y 1905, 1906, anrf 1^<?7— Continued.
June
SANTA ISABELr-Continued.
Item.
DI8BUS8Blfram.
AdminifltraUve expenditures
lighting
Public workfl
Ifaintenuioe productive properties.
Chailtles
Public health
Education
Ck>urt8 and penal institutiona
Road funds
Traveling expenses
Qvil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
II
,870.34
240.00
153.98
191.40
609.90
,014.00
,318.04
,849.00
286.05
184.00
83.11
8,085.72
1,263.88
1904.
81,863.27
270.60
97.01
126.00
617.70
1,089.60
2,375.14
1,400.84
2,268.19
71.25
210.00
10.00
1906.
82,385.40
266.80
501.66
132.00
737.34
1,765.00
3,778.87
1,047.82
730.81
284.60
16.76
166.60
10,289.40
660.04
11,846.63
549.66
1906.
82,865.36
268.61
1,660.24
219.40
1,002.43
1,627.00
3,811.81
760.79
o40.4o
275.76
248.26
263.83
13,777.40
14.67
1907.
82,076.52
663.90
284.00
248.00
2,357.72
1,244.03
4,089.60
1,190.00
1,136.33
231.84
200.00
130.74
14,631.18
779.64
TOA ALTA.
Cash on hand beginning of year.
KECEIPT8.
80.92
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes .
licenses, permits, and certiflcatos
If unidpal property
Court fines
Insular loans
Miscellaneous
Total receipts during year.
Total receipts, including baUnoes
on hand beginning of year
DIBBUBSEMENTS.
Certificates of indebtednfsss
Insular loans repayment, principal and
interest
Administrative expenditures
lighting
PudUc works
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year. ..
Balances on hand end of year
4,517.17
3,661.88
91.63
965.60
1,260.00
843.70
860.49
28.51
11,727.88
11,728.80
2,455.79
3,843.10
208.77
167.36
161.24
662.33
1,206.29
1,337.90
1,118.77
249.17
179.82
149.60
11,630.13
98.67
198.67
5,354.15
814.60
2,535.68
1,424.00
1,068.05
234.45
706.56
9.96
12,136.47
12,235.14
1,512.74
3,053.87
147.95
79.66
142.38
604.25
1,068.45
2,665.76
1,318.12
1,142.07
125.00
164.00
147.98
12,002.06
143.06
8143.06
7,464.74
803.05
515.09
1,709.50
548.70
1,249.61
636.26
57.70
13,044.67
13,187.73
1,580.63
3,387.93
206.24
17.77
122.10
801.23
1,176.12
3,072.51
1,221.31
612.79
292.00
644.78
151.52
13,185.03
1.80
11.80
3,280.60
372.90
671.50
139.47
480.75
356.70
5,301.92
5,303.72
835.00
1,343.37
80.06
58.25
53.00
205.36
800.00
1,067.97
529.54
257.72
27.76
24.75
5,302.77
.05
80.05
8,027.23
380l40
950.50
266.84
641.15
323.63
3,000.00
8,679.76
8,580.70
55.72
606.96
2,178.26
62.25
438.24
48.00
688.70
1,554.94
1,032.41
402.31
663.77
64.25
46.00
81.86
7,833.67
747.03
BEPOBT OP THE OOVEBNOB OF POETO EICO.
207
Gross receipts and duhursements of municipalUieSj by itemSf for fiscal years ending June
SO, 190S, 1904, 1905, 1906, and iiW— Oontinued.
TOA-BAJA.
Item.
Fiscal year ending June 30—
\
1903.
1904.
1906.
1906.
1907.
•
Caah on lumd bflsiimiiur of YMhr
S743.61 '
BECDPTS.
Oenf^nU property tftX ,
16,165.38
703.21
488.25
61.50
638.32
194.90
19.25
8,138.94
School tax. T...T
950.41
Industrial and commexdai iioenae taxes. .
306.20
Ltceiiflev. permits, and oeitlflcates
62.90
MnnfcfpiM piroperty-
600.76
Oonrt^'ne*. ..*,.'
177 65
M^'PfV-llAnf^liii . _ -
32.60
Total receipts daring year
1
8,270.81
10,271.36
Total receipts including balances on
hand bflfflnninff of veA-r.
8,270.81
1
11,014.97
DI8BUB8BMXNT8.
Insular loans repayment, principal and in-
terest..
t
196.91
A^dmlniatTAttvA Axn^dittinw
i,3i4.'98
471.60
811.53
119 80
^1.00
980.92
1,930.06
438.60
490.72
79.40
336.00
1,609.22
T/ighting , . . .* . . .
•••"•••""•"•
633.89
Puhliff works ,
652.06
379.16
Charities. . . . T ?...*.
676.02
Public health
899.07
Education
2,571.36
Courts and penal institutions.
' " L." '...
878.86
Ro4d f undsT T . r , . ,
475.23
TriLVAllM AXpMllMa
86.46
Civil register
120.00
Miscellaneou". - . , .
132.59
103.46
Total disbursements durinsr year. . .
7,527.20
9,281.73
Balances on hand end of year
743.61
1,733.24*
TRUJILI/O ALTO.
Ojyih ATI hand beRinninff t\i year . .
1230.22
BECSIPT8.
Qcneral property tax
11,795.46
196.35
162.00
97.50
667.25
95.40
2,213.14
School tA» .' . r . ' , r . ,
262.02
Industrial and commercial license taxes. .
227.85
I^cenae. mrmltfl. And certifloatAfl .
105.50
MuniciDal nroDerty
720.05
Court nnes.
180.85
24.14
Total receipts during year
3,013.96
3,742.55
Total receipts including balances on
bATid h^nnnijur of year. . . , ,
3,013.96
3,972.77
DISBUBSEMEirra.
Certificates of indebtedness
566.23
795.43
581.39
AdfninfiptrativA nxpAnditurAii
844.00
I/lghting
79.50
ifaDntAnance nrodnctiTc pronerties
36.00
91.42
399.16
553.03
167.78
143.89
12.80
18.00
60.00
Charities. r
124.00
Public health .*.
316.00
Education .^..-^
094.39
Courts and penal InfitltntlonA
352.10
Hoad funds. t.t ^-^-r -.^ -■.■,-.
133.62
Trayelf'nff expenses
14.00
llliwell*«^¥*»M- --- --- ---
178.08
Total dfsbqnp^nnentji dnrlmr yAa.r. ^
2,783.74
3,377.06
Balances on hand end of year. , . ^ r - . . r . r -
230.22
595.69
208
BBPOBT OF THE GOVEBNOR OP PORTO RICO.
Oro88 receipts and disburterMnU of munieipdlitieSy by itemBy for fiscal yean ending June
SO, 190Sy 1904, 1905, 1906, and 7907— Continued.
UTUADO.
r
Item
CMh on hand beginning of year.
RECEIPTS.
General property tax
School tax
Excise tax (mnnidpal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municlpalproperty
Court nnes
Hiscellaneous
Total receipts during year.
Total receipts induding balances on
hand be^nning of year
DIBBUBSE1CSNT8.
Administrative expenditures
Ughtlng
Public works
Maintenance productive properties.
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1903.
10,833.58
565.35
7,515.65
930.48
1,732.00
277.50
1,381.41
400.70
12.75
10,739.42
10,739.42
3,960.55
870.00
560.63
252.00
2,703.10
2,192.49
3,704.66
2, 124. 73
178.66
758.93
1,280.00
1,030.75
19,624.50
114.02
1904.
8114.92
10,208.73
1,463.13
4,798.29
120.65
1,953.60
13.50
1,437.77
463.25
190&
t26.02
18,606.22
1,775.03
072.96
1,798.00
1.00
1,444.20
132.17
231.96
20,464.82
20,579.74
3,500.46
525.00
760.00
700.34
2,029.60
2,803.08
4,390.63
1,427.45
1,962.65
425.80
1,160.00
679.03
20,554.12
25.62
24,963.54
24,989.16
4,420.10
1,135.88
1,124.48
545.46
2,532.24
2,452.50
7,172.96
1,574.45
1,643.60
270.00
1,160.50
647.60
1906.
1300.39
19,722.77
1,737.87
2,031.00
11.60
1,547.81
218.25
166.32
25,435.62
25,745.01
5,058.43
1,387.62
1,549.94
418.80
2,601.86
2,936.97
6,433.88
1,181.08
1, oS7. vv
100.00
017.00
713.63
24,679.77
309.39
25,276.70
468.31
VEGA ALTA.
Cash on hand beginning of year.
RECEIPTS.
General property tax
School tax
Industrial and commercial license taxes .
licenses, permits, and certificates
Munidpalproperty
Court fines
Miscellaneous
Total receipts during year.
Total receipts including balances on
hand be^nning of year
DISBURSE MENTS.
Certificates of indebtedness
Insular loans repayment, prindpal and
Interest
Administrative expenditures
.igh
>ubl
ting.
Public works
Maintenance productive properties .
Charities
PubUc health
Education
Courts and penal institutions.
Road funds
Traveling expenses
Civil regiiter
Miscellaneous
Total disbursements during year.
Balances on hand at end of year. .
S4,264.14
491.05
468.00
73.50
416.56
216.62
124.50
6,054.37
6,054.37
506.55
280.00
841.13
174.90
- 190.00
" 56.00
318. 14
1,006.26
1,343.85
513.40
341.14
91.63
201.00
56.46
6,011.46
42.91
1907.
81
26,139.34
2, 170. 14
3,080.30
14.00
2,213.n
18.00
607.32
34,251.87
34,720.18
5,793.11
1,712.02
1,396. 72
1,188.70
2,910.13
2,660.03
8,161.28
1,036.60
1,975.01
105.00
771.00
596.61
28,336.11
6,384.07
$42.91
4»520.98
529.26
884.80
9.50
361.09
126. 2S
16.06
6,447.96
6,490.87
888.23
268.29
782.00
200.00
64.73
66.00
232.74
1,107.74
1,429.16
604.66
367.62
8.37
30.00
30.00
6,168.54
322.33
BBPOBT-OF THE OOTBBNOB OP POBTO BICO.
209
€from receipts and dithunements of munieipaUtiea, by items, for fiscal years ending June
SO, 190$, 1904, 1905, 1906, and 1907—Contmued.
VEOA BAJA.
Item.
Caah OS hand bflglnntng of year .
BBCEIFTS.
QeoBtal property tax
S<diooltax
Excise tax (mnnldpal quota)
Taxes levied prior to July 1 . 1901
Industrial ana commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Insular loans
Miacetlaneoas
1903.
$5,097.14
2,812.29
214.00
1,3SO.OO
1,042.50
925.50
338.96
92.10
Total receipts during year.
12,472.51
Total receipts, including balances on
hand beginning of year { 12,472.51
DI8BUB8XMKNT8.
Certificates of Indebtedness
Indebtedness annexed municipalities
Insular loans repayment, prmcipal and
interest
Administrative expenditures
LWitIng
Public works -
Maintenance productive properties
Caiaiities
Public health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil register
Mlsoellaneons
Total disbursements during year.
Balances on hand end of year
1,552.55
1,072.57
2,669.03
90.00
153.32
166.50
8B3.87
1,306.00
2,062.10
1,001.75
171.60
155.70
412.63
11,679.62
793.80
Fiscal year ending Jmie 30—
1904.
1792.89
6,063.58
1,138.90
1,705.49
51.69
1,676.00
521.50
1,528.41
159.92
12,955.49
13,748.38
1,069.07
2,454.42
204.26
298.24
130.00
1,331.63
1,622.50
2,453.73
1,084.18
2,463.02
160.23
167.40
68.72
13,457.40
1905.
1290.96
9,841.39
800.87
364.06
1,856.00
90.50
1,719.16
4,000.00
349.34
19,021.34
19,312.32
2,287.15
1906.
9651.96
7,350.92
862.14
4.14
1,440.50
430.00
1,587.77
105.00
200.99
11,990.46
12,642.44
1,382.29
1,022.83
4,106.58
482.66
319.53
228.00
2,129.20
2,518.00
3,250.31
1,139.11
789.42
118.25
195.20
74.10
437.86
2,388.67
297.21
174.78
150.00
1,243.88
1,719.00
2,356.44
560.60
579.15
75.00
387.06
39.60
18,660.34 11,791.65
290.96
651.96
850.79
1907.
1860.79
7,363.46
86a 35
2,093.06
202.00
1,949.28
106.00
80.40
12,594.57
13,445.36
1,419.32
515.87
2,548.06
740.40
356.81
120.00
1,415.67
1,488.50
2,325.49
410.26
100.00
191. 75
29.85
11,662.00
1,783.27
VIEQUES.
CMh on hfl-nd beginning of year
11,282.47
12,267.03
8666.06
$3,396.43
$1,236.30
XXCEIPTB.
Qeneval pronertT tax
7,81&79
8,009.57
1,506.31
726.63
6.99
1,257.75
440.00
841.16
530.10
14,017.71
1,470.98
147.34
15,257.67
1,796.57
15,242.63
School tax
1,794.73
Exffiiae tA-T CuiupttiiiMU oiiota)
1, 13& 16
59.19
1,270.00
492.00
633.87
433.79
Taxes levied prior to July 1. 1901
Industrial and commeroial license taxes . .
1,207.50
250.50
1,069.60
355.58
44.00
29.30
1,117.42
146.25
Ucenses, nermlts, and certificates
MimieiiMU DrovertT
23.30
991.57
mm ■■■■■•«•>"• ff • ■.rj*^*^ WJ .......................
•ioort fines
672.00
Tiiterciot on dsDoetts
67.60
iTifralK^r loans
1,500.00
140.65
1,500.00
82.25
96.75
247.24
Total receipts durinir year
11,925.05
13,527.26
20,179.86
19,891.21
18,938.97
Total receipts, including balances on
h^fVl bMBPif IfW of V4WT
13,207.52
15,784.29
20,845.94
23,289.64
20, 165. 27
21162— S. Doc. 92. 60 14
210
REPORT OF THE GOVERNOR OF PORTO RICO.
Gro$$ receipts and disbursemenU of municipaiUies, by itenUj /or fiscal years ending June
SO, 190S, 1904, 1905, 1906, and 19(?7— Continued.
yiEOUE8--Contini]ed.
Item.
DIBBUESEMKNTS.
Insular loans repajrment, principal and
interest
Administrative ezpenditares
Lighting
Public works ,
Maintenance productive properties
Charities
Public health
Education
Courts and penal institutions
Road funds
Traveling exi)ense8
Civil register
liisoellaneous
Fiscal year ending June 30—
1903.
Total disbursements during year.
92,802.47
402.30
261.76
150.23
007. fiO
2,044.20
1,788.70
1,187.40
546.94
125.35
242.05
302.60
1904.
$2,852.35
482.20
3,260.00
144.00
805.04
2,100.00
3,385.17
1,188.43
299.09
44.90
300.00
177.03
10,950.49 15,118.21
Balances on hand end of year | 2,257.03
666.06
190&
83,221.44
500.60
3,'fi2.44
144.00
1,301.24
2,179.23
5,260.65
718.64
400.00
6.30
233.17
17,447.51
3,398.43
1906.
$3,090.00
3,375.45
580.00
5,514.08
190.25
053.89
2,705.34
5,148.33
377.35
1.00
i27.'66
22,063.34
1,228.30
1907.
$3,601.23
737.87
3,595.06
180.00
1,602.15
2,0ia96
5,018.27
86a 36
4.50
'265.01
18,678.41
1,486.86
YABUCOA.
Cash on hand beginning of year ,
BBCBIPT8.
General property tax
School tax
Excise tax (municipal quota)
Taxes levied prior to J luy 1, 1901
Industrial and commercial Ueense taxes.
Licenses, permits, and certificates
Ifunlcipalproperty
Court nnes
Insular loans ■
Miscellaneous
Total receipts during year.
Tc^tal receipts including balances on
hand beginning of year
DI8BX7S8EMENTB.
Certificates of Indebtedness
Indebtedness annexed municipalities
Insular loans repayment, principal and
interest
Administrative expenditures
Fire department
Lighting
Public works
Maintenance productive properties
Charities
Public health
Education
Courts and penal Institutions
Road funds ■
Traveling expenses
Civil register
Miscellaneous
Total disbursements during year. ,
Balances on hand end of year
$1.70
6,382.38
3,448.60
160.61
1,246.96
623.00
2,6^61
673.41
34.75
$13.68
7,948.00
1,065.82
2,201.79
1.03
1,715.54
1,089.50
2,140.30
895.08
109.13
15,111.30 17,186.19
15,113.00
532.84
3,615.99
532.79
281.37
557.66
1,840.86
2,353.63
2,318.21
1,422.27
307.39
649.66
262.60
334.16
15,099.32
13.68
17,199.87
113.26
3,862.93
767.84
1,134.45
511.33
1,651.22
2,686.39
2,318.39
1,422.19
2,018.54
193.66
322.60
174.30
17,166.99
32.88
$32.88
$334.89
13,4ia28
1,437.23
446.46
34.91
1,923.50
431.50
3,891.12
296.67
21,871.67
21,904.55
58.06
4,958.51
785.15
1,123.10
896.15
2,233.72
3,492.21
5,274.05
1,316.11
1,054.74
115.36
76.00
18&50
21,569.66
11,064.14
1,217.48
1,754.00
641.00
2,950.73
215.55
1,154.62
19,017.52
19,362.41
60.60
37.25
480.19
2,646l73
600.00
2,115.73
2,783.40
3,776.36
1,371.68
785.85
66.11
606.64
18,335.47
334.89
1,016.94
$1,016.04
12,854.45
1,475.08
1,783.24
80.00
2,761.19
201.20
4,003.19
319.02
23,486.37
24,503w31
62.32
2,017.92
3,65L89
277.45
4,738.80
696lOO
3,107.61
1,866.93
4,5fia20
1,194.84
832.24
56.32
231.75
23,284.36
1,21&05
BEPORT OF THE QOVEBNOB OF POBTO BICO.
211
Qron receipts and dMursemenU of murUcipalUies, by itemSy for fUcal years ending June
SO, 190Sy 1904, 1905, 1906, and 1907— Continued.
YAUCO.
Item.
Caah on hand beginning of jrear.
General property tax . '.
School tax
ExciBe tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial lioense taxes.
licenses, permits, and certificates ...
Mnniciparproperty
Court fines
Insular loans
ICisoelianeoas
Total receipts during year.
Total reoeiptsi nduding balances on
hand beginning of year
DI8BU118EMKNT8.
Certificates of indebtedness
Insular loans repayment, principal and
interest
Administratiye expenditures
^re department
Llsliting
Puuic works
ICaintenance productive properties
Charities
PubUc health
Education
Courts and penal institutions
Road funds
Traveling expenses
Civil ree^ster
Hisceilaneoas
Total disbursements during year.
Balances on hand end of year
Fiscal year ending June 30—
1908.
$395.76
12,407.05
2,31A.«
4,646.98
14.50
1,395.60
1,312.21
6»L20
1,545.24
24,329.27
24,686.03
577.43
4,211.17
70&83
36a 18
1,295.80
504.00
2,945.61
^, V4i . Wf
5,399.78
1,933.92
321.40
41&70
799.18
22,417.99
2,207.04
1904.
12,207.04
15,358.77
2,519.67
2,966.84
682.36
2,663.04
714.25
34&00
26,170.82
27,377.86
638.60
3,181.79
786.22
567.30
963.90
663.50
3,480.76
2,666.66
6,748.91
1,600.97
4,691.19
179.66
230.60
648.63
27,037.30
1905.
$340.47
33,290.68
3,782.87
601.60
730.75
3,744.06
11,772.25
204.85
64,127.08
64,467.65
646.25
2,707.61
6,630.76
1,160.60
712.77
1,402.70
1,052.60
6,037.34
6,381.26
14,764.19
1,612.66
3,161.78
300.26
666.00
1,793.78
1906.
r, 660. 31
30,610.11
3,473.94
4,322.00
1,028.40
4,322.15
114.00
767.62
44,628.22
1907.
S004.60
36,758.35
636.22
4,732.60
1,032.06
3,886.08
160.76
46,104.96
62,178.63
47,009.46
46,017.24
340.47
7,660.31
669.56
2,449.13
6,340.41
1,125.22
666.12
10,757.27
891.00
4,360.60
4,240.92
11,462.96
1,161.22
2,336.38
462.53
440.00
4,911.71
61,274.03
904.60
687.60
2,664.31
6,300.40
916.14
834.96
7,677.74
1,361.61
4,616.83
6, 04a 24
8,747.93
1,164.66
3,463.81
626.49
520.00
876.00
45,070.41
1,930.04
Net income and expenditures of municipalities, by items, for fiscal years ending June SO,
1905, 1906, and 1907.
ADJUNTA8.
Item.
Cash on hand banning of year
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industriai and commercial license taxes .
licenses, permits, and certificates
Mnnlciparproperiy
Court fines
Miscellaneous
Total current income .
Insular loans
Total, Including insular loans.
Fiscal year ending June 30—
1905.
$301.67
6,829.70
432.23
7.56
1,038.60
64 60
144.29
331.46
71.17
7,919. 41
1906.
$14.42
1907.
$1,220.35
8,644.66
863.60
16.00
237.25
176.26
2.00
9,829.56
15,000.00
10,036.42
1,886.38
1,197.39
13.76
224 37
221.72
68.28
13,647.31
7,919.41' 24,829.56 I 13.647.31
Total, induding insular loans and cash on hand beginning of
year
8,221.06
24,843.96 1 14,867.66
218
BEPOBT OF THE GOVBRHOB OF PCMITO BICO.
Net income and expewHtutes of mutdcipdiiHei, bp itemty forJt»xd years ending June SO^
1906, 1906, and id07--Continued.
ADJUNTAB— Contlnned.
Item.
BZniffDITUBSS.
Admlnistxutive expenditures
Lifting
Puoiic works, construction, productive
Public works, construction, nonproductive.
Public works, maintenanoe, productive
Public works, niAintenanoe, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory j
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Insular loans, repaTment principal.
Insular loans, interest
Indebtedness district road board . . .
Indebtedness school board
Indebtedness insular trust fund
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenaitures
Total.
AQUADA.
Fiscal year ending June ao—
10O6.
91,133.32
146.88
79.70
43.34
218.00
360.38
497.00
151. 18
194.75
125.39
0.84
120.66
3,007.44
1906.
18,001.06
419.62
392.60
60.00
318.60
227.66
1,190.86
3,19&00
880.00
660.00
07.26
694.61
&60
509.72
11,994.06
4,139.24
Iffflr • 1^9
5,139.22
8,206i60
14.42
14.42
14.42
6,16&6B
3,106.87
343.13
831.47
1,109.10
83.37
11,029.57
23,023.63
1,220.35
1,220.36
1,220.35
1907.
32,553.40
608.16
230.00
269.00
047.77
1,374.17
1,041.00
408.00
114.25
240.00
281.96
1,545.58
173. 76
9,382.74
1,351.94
341.39
1,000.00
2,698.33
12,076.07
2,791.69
2,461.79
339.80
2,791.69
Cash on hand beginning of year
INCOMB.
General property tax
Eight per cent property tax for roads. . .
Excise tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current Income .
Insular loans
Total, including insular loans
Total, including insular loans and cash on hand beginning of
year
888.77
234.72
1,202.60
301.00
43.50
239.52
103.45
32.67
5,822.20
831.06
3,664.72 ; 4,562.83
24.27
350.60
18.00
150.61
236.80
5,342.01
4,000.00
5,822.00 9,342.01
5,800.97 9,373.09
$4,029.90
5,243.92
582.67
845.80
10.75
27400
88.35
24.34
7,009.83
7,069.83
11,080.73
t. ... aaa
UEVORT OF THS OOVBBHOE OP PORTO BICO.
218
Net income and expenHturet qf mumcijNiiiiief , by itemSy for fiscal years ending Jtme 30,
1906, 1906, and i907-~CoDtmued.
▲OUADA-ContbMMd.
Item.
KXrSNDITUBXS.
AdminiBtrative expenditureB
UghUng
Pnmic works, eonBtnictlon, iM>oducttve
Public works, mainteiiAnoei, productive
Public works, maintenaDoe, nonprodootive.
Charities
Publle health
Courts
Penal instltotlons
Trarettng expenses
CivOrM;ister
EduoaUon, nonobl^tory
Roads, obligatory
Miaoellaneous
Total corrent expenditures.
Certificates of Indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness school board
Total expenditures on aooount of Indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loan
Available for ordinary ejroenditures
Available for road expen<»turBs
Total
Fiscal year ending June 90—
1905.
t2,6«2.M
167.06
68.fi0
64.16
246.20
703.16
780.60
280.06
68.82
76.60
76.84
6,066.21
706.68
66.00
763.68
liX)6.
12,240.85
210.00
73.60
14.57
360.48
007.66
187.60
290.00
83.00
16.00
77.71
4,479.27
738.13
126.79
863.92
6,829.89 6,343.19
31.08
31.08
31.08
4,029.90
4,000.00
29.90
4,020.90
1907.
$1,704.60
290.00
663.27
66.00
1,766.30
302.84
464.91
160.00
247.77
41.98
60.00
06.04
26.25
6,170.96
1,237.09
800.00
112. 18
2,149.27
8,320.23
2,779.60
1,492.39
1,068.32
198.79
2,779.60
AOUADILLA.
Cash on hand beginning of year
BrCOMB.
General ptxyperty tax.
8 per cent property tax for roads
Exeiae tax (municipal quota)
Industrial aiul oommerclal Ucense taxes.
Uesnses, iwnnits, and certificates
Mnnicinal prc^terty
Coiut fines
MiaeellaneouB
Total eurxent income.
Inanlar loans
Total, including insular loans.
Total, including Insular loans and cash on hand beginning of
year
EXPENDITURES.
AdmlnlstratiTe expenditures
Fire department
U^Aiting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal inatitutions
TniTeUng expenses
avttrwlster
SdoeatTon, nonobligat ory
Boads, obligatory
w*ffi **inefHis
S847.96
S512.30
6,602.00
670.82
3.410.50
172.00
2,766.34
132.32
13,643.96
13,643.96
14,491.94
3,363.18
6.00
660.64
424.00
421.21
1,431.64
2,029.70-
665.23
361.22
11.00
396.65
110.00
105.05
Total ouzient expendltores.
5,529.85
4,164.00
247.10
3,213.19
466.49
60.00
13,670.63
12,000.00
25,670.63
26,182.93
83,904.22
55.00
99&79
560.00
2,115.73
1,541.14
^,513.82
675.05
534.12
ao.oo
442.46
160.00
426.42
9,764.52 , 14,036.76
85,327.74
6,204.24
1,236.62
3,067.80
94.36
2,881.64
335.30
158.65
14,878.60
2,000.00
16,878.60
22,206.43
2,964.92
65.00
830.61
637.00
587.60
1,610.00
1,632.30
960.22
378.24
1.08
266.85
130.00
^84 . «o
623.25
ll,00a34
214
BEPOBT OF THE GOVERNOB OF PORTO BICO.
Net income and expenditures of municipoHHei, by iUms, forjiaedl yean ending June 30,
1905, 1906, and ;5(>7— Continued.
AOUADILLA— Omtiniied.
Item.
Fiscal jrear ending June aO—
1906.
1906.
1907.
BXPEKDITUMB— continued.
Oertlflcfl-tn nf tn^ei^tMin^^ ...
13,521.17
33,030.06
2,497.38
265.10
TnmilAr loanct, repAyrnent principal . .
32,702.62
303.33
TnniilAr loans, inti^reiit
IndebtednesB district road board
"456.02
243.03
Indebtedness school board
i35.88
Tn^iAi e^itendttiivv" *m Aooonnt of Indebtedness , . , . .
4,215.12
6,818.44
3,005.05
Total expenditures
13,079.64
20,855.19
14,006.29
Pfl-li^Ti^^ on bq-nd end of year ... ... . .
512.30
5,327.74
8,200.14
TTnerpended portion of Insular loan
5,277.21
50.53
7,000i00
248.52
AvfMiiLhi^^ fnr ordinary expendltUTes
512.30
Ava4ii^hi4^ for road erpenoiltnres , . . . ,
051 62
Total
512.30
5,327.74
8,200.14
AQUAS BUENAS.
Cash on band beginning of year
INCOME.
General property tax ,
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial Uoense taxes.
Licenses, permits, and oertiflcates
Municipal property
Court nnes
Miscellaneous
to. 64
1,286.00
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand Ixyinningof
year ,
EXPENDXTUIIK8.
Administrative expenditures
Lighting
Public works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
avilrerister
Education, nonobiigatory
Roads, obligatory
MisoellaneouB
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
17&98
335.72
52a 00
109.40
68175
109.00
44.16
3,266.10
4,311.67
13,004.65
7,587.41
3,146.05
30.90
109.40
301.88
1,235.11
1,233.06
81.86
23.05
102.00
60.44
6,343.54
204.59
764.61
108.65
76.02
228.58
634.00
15&00
732.00
166.75
224.86
5,148.84
7,677.77 5,14&84
5,148.84
1,55L68
66.86
451.29
90.85
131.79
223.75
519.57
146.83
141.39
48.60
22.30
'266.51
3,601.42
474.70
075.53
06.61
406.98
3,363.71
99.26
209.22
............
1,243.87 1,646.84
7,587.41 6,148.26
.58
.58
Total.
.58
10.58
3,115.32
388.08
1,125.74
6125
023.76
236.50
353.05
6,108.44
5,00a 00
11,106.44
11,100.01
1,013.77
200.93
157.02
87.76
61.77
265.69
1,462.00
140.00
230.86
60.00
23.26
27.70
166.00
103.64
4, 98a 27
4,160.17
0,140.44
2, 04a 68
1,752.00
207.68
2, 04a 68
REPOBT OF THE OOVBBKOR OF POBTO BtCO.
216
Net income OTid expenditures of munici'palities, by itemSy forjiscdl years ending June SO,
1906, 1906, and 79(?7--Continued.
AIBONITO.
Item.
Caah on hand beginning of year.
INCOME.
Oeneral property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
lionicipalproperty
Court fines
Miscellaneous
Total current income.
Insular loans
Total, including insular loans
Total, including insular loans and cash on hand beginning of
year
EXPEMDITUBK8.
Administrative expenditures
Fire department
Ugh ting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Roads, obligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness .
Tniwilar loans, repayment principal.
Insular loans, interest ,
Indebtedness district road board.
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loans.
Available for ordinary expenditures. .
Available for road expenoltures
Total.
Fiscal year ending June 30—
1906.
13,364.22
190.70
751.25
216.70
747.25
279.16
128.20
5,666.47
6,666.47
6,666. 47
1,722.11
' moo
230.12
99.20
641.69
760.00
679.00
462.44
62.20
14.00
4,860.66
1906.
$195.86
3,849.66
1,064.26
266.50
1,120.75
249.36
66.37
6,506.88
10,000.00
16,505.88
16,791.74
2,020.65
82.20
213.42
100.00
96.00
109.98
790.00
825.00
180.00
378.80
8.76
24.84
4,799.64
524.44
7.68
71.93
544.60
603.95 I
544.69
5,470.61 5,344.33
195.86 ' 11,447.41
196.86
10,000.00
1,447.41
196.86; 11,447.41
1907.
$11,447.41
4,497.83
680.67
1,440.61
136.26
1,238.76
602.75
147.71
8,544.57
8,544.67
19,991.98
2,204.00
399.63
3,165.86
466.25
191.00
29.74
1,214.74
1,054.60
60400
414.86
15.00
658.73
67.27
10,263.78
558.00
1,000.00
293.68
1,851.68
12, 116. 46
7,876.62
7,864.68
21.94
7,876.62
AfjASCO.
Cash on hand beginning of year.
INCOME.
General property tax
8 per oent property tax for roads
Excise tax (municipal quota) ,
Industrial and commercial license taxes.
Licenses, permits, and certificates ,
Municipal property
Court fines
Miscellaneous
Total current income.
Insular loans
Total, including insular loans
Total, including insular loans and cash on hand beginning of
year
$25.60
$66.31
6,556.64
442.60
2,887.00
605.25
1,369.87
273.49
24.80
11,740.65
11,749.65
8,268.42
1,680.50
160.06
992.00
217.60
2.00
11,220.47
11,776.16
11,276.78
$12.74
11,304.66
1,261.68
1,676.20
23.00
791.26
174.46
643.46
15,674.60
10,000.00
11,220.47 26,674.69
25,667.83
216
&EPOBT OF THE OOVBBKOE OF POBTO HICO.
Net income and expeniilvres of munidpaiUietj by iUm^^ forfiMd fears ending June SO,
1906, 1906, and 1907— Coatinued.
Af^ASCO—Contlnoed.
Item.
EXPKNDXTUSB8.
Administrative expenditures
Ll|flitlng
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Caiaiities
PubUc health
Courts
Penal institutions
Traveling expenses
Civil register
Eduoauon, nonobligatory
Roads, obligatory
\f < M^^m iftft^ ii^
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness district road board. . ,
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures
Fiscal year ending June 30—
190&.
t2,7W.83
£82.44
16&07
313. «)
l,ffi2.06
2,081.20
fia&io
613.60
21.76
240.80
36&26
o,uo.eo
2,17LM
20.54
406wn
2,600.15
11,71&84
66.31
50.31
1006.
$3,700.24
STaOO
617.66
172.02
3,808.11
2,10&a8
4D2.0e
788.86
00.83
00.00
tt.00
31&00
10,760.66
604.38
504.88
11,28104
12.74
12.74
1007.
|4,4U».66
646^21
051 4B
70.00
1,87120
8,807.76
671.81
77141
60.00
472.64
14100
1,261. 68
3, 17a 61
18,216l61
575.42
3,333.33
236.62
4.14127
22,300.78
3,326.55
3,326.56
ARECIBO.
Cash on hand beginning of year ,
INCOMS.
Oenend property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and oertLficates
Hunicipalproperty ,
Court nnes
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
EXPENDITUSES.
Administrative expenditures
Fire department
Public works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register r
Education. nonobUgatory
Roads, obligatory
Miscellaneous
Total current expenditures.
Indebtedness school board ,
Indebtedness insular trust fund .
Total expenditures on account of indebtedness.
Total expenditures
$1,631.07
19,500.66
818.78
233.00
6,161.60
1,87a 37
9,875.20
600.11
93.00
38,261.42
30,702.40
6»60154
1,536.68
1,44a 00
8, 46a 21
2,00a26
6,08&54
6, 78a 74
7oaoo
1,367.84
21164
64a 00
1,680.40
808.04
30,21198
433.02
433.62
39,648.60
$143.88
21,512.33
«7.25
5,276.50
2,308.28
14,112.00
712.00
838.37
44,860.82
44,00171
0,048.06
1,34a 42
8,06170
8, 48a 38
7, 73a 67
7,621.71
1,56a 00
X, 640. 38
8eai8
88a 00
1,002.38
83116
44,336.04
460.62
460.62
44,805.66
$18a05
80,812:94
3,66a 10
6,228L60
841.60
17,21&85
40150
1,20126
60,36&94
60,65190
8,368.40
1,485.70
8,96&00
6, 84a 68
8,80a77
5,551.01
ooaoo
1,611.08
821.94
72a 09
1,56&66
l,7ia47
04a 19
46,437.52
606.81
50a81
46, 04a 33
BBPOBT OF THB OOVEBKOB OP POBTO EIOO.
217
Nti income and expenditures of mufdcipaHUee, by Uems, for&aeal years ending June SO,
1905, 2906, and 1907— Continued.
ABBCIBO--€onttiu]ed.
Item.
Fiscal year ending June 30—
1905.
1906.
1907.
KZPKNDiTUBiB— continued.
iiAiAfwn nn hand mid of ywir . .
1143.80
$189. OS
$18,806.66
Available lor ordinary ezpendlturea
143L8D
180.05
11,62a 50
Available lor road expenditures
1,08&07
Total
148L80
180.05
13,608.66
ARROYO.
Gaabonband beginning of year
mcouM.
Qeoieral property tax
8 per cent property tax for roade
Induetrfal ana commexcial lioenee taxes.
Licenses, permits, and oertiflcates ,
Munlelparproperty ,
Court fines ,
Miacseilaneous
Total current income.
InsnlAr loans
Total, iTirindIng insular loans.
Total, Inclndfng Insular loans and cash on hand beginning of
year
EXPEMDirnKBfl.
Admlxdstiatlve expenditures
Fire department
Limiting
PobUe works, constroetion, productive
Public works, maintenaooe, productive
PubUe works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
TiBveling expenses
Civil lefl^r
Bdoeatlon, nonobUgatory
Roads, obligatory
Hiaoellaneoos
Total current expenditures.
expenoi
Certificates of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion Insular loan
Available for ordinary expenidltnres.
Available for road expenoitttres
Total.
$4,102.20
1,836.50
17.80
1,130.28
431.75
7,527.68
4,20a00
11,727.53
11,727.63
1,44&34
47.68
586.82
2a 00
24X00
403.95
655.75
1,117.88
266.00
00.40
lia50
184.06
5, 06a 30
438.76
6,480.06
6,238.47
4,2oaoo
2,038.47
6,238.47
$6,238.47
4,819.00
616.46
1,98a 06
7a 00
977.00
439.66
38.67
8,943.82
2,ooaoo
10,943.82
17,182.29
1,737.03
67a 14
3oaoo
213.78
1,951.39
858.16
1,224.50
600.14
24&66
13&36
24a 00
42.82
60a 20
266.67
0,071.20
452.60
0,628.88
7,658.41
4,508.68
3, 129. 53
2a 20
7,658.41
BARRANQUITAS.
Cash on hand beginning of year
INCOMB.
General property tax
8 per cent property tax for roads
Industrial ana oonuneroial license tvces.
Licenses, permits, and oertiflcates
Mnnidpaf property
$1,809.93
689.00
181.02
612.68
$482l00
1,844 40
238L60
79a 30
7L00
463163
218
BEPOBT OF THE GOVfiBKOB OF POBTO BICO.
Net income and expenditures of municipalitiee, by iteme, for fieeal years ending June SO,
1905 y 1906, and 7907— Continued.
BARRANQUITAS-Continiied.
Item.
INCOME— oontinued.
Court fluM...,
Kltoellaneous.
Total current income
Total, including oaah on hand beginning of year.
EXPSNDinrRKfl.
Administrative expenditures
Lifting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Fiscal year ending June 30—
1905.
1906.
9ia6i25
3,20a78
3,a0&78
724.82
9&40
4&00
loaoo
192L92
744.40
24a 00
28a 10
3a 38
2a 06
2,48&Q2
23&76
Total expenditures 1 2,72a 78
Balance on hand end of year |
Available for ordinary expenditures.
Available for road expenditures
Total.
482.00
48100
482.00
1907.
872.06
30a49
3, 78a 55
4, 26a 55
445.33
79.53
246^37
19a 61
521.70
73L04
46L73
257.12
2135
44.25
234 00
121 30
3,367.42
245.14
3,612.56
655.90
65L4B
4.50
656.99
BARROS.
Cash on hand beginning of year.
INCOME.
General property tax
8 per cent property tax for roads
Excise tax ^municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property ,
Court nnes ,
Miscellaneous
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning of
year
EXPENDITUSE8.
Administrative expenditures
Lighting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal Institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total ourrent expenditures.
81L97
3, 84a 81
50a06
31.48
627.75
134 50
53a 68
27.00
27.00
5,734 30
5,73430
5,74a 27
1,957.64
6161
9a 00
loaoo
487.17
81&38
32a 00
39a 30
14a 00
12a 00
2a 00
4,507. 10
S12L37
3,65L 16
63125
16450
29126
3a 00
29121
5,074 38
5,074 38
5,196.75
2,511.18
6a 00
10100
7&30
4oaoo
1,047.60
42a 40
7122
18a 00
4451
4, 92a 21
S2144
4,47136
57457
454 70
9100
271 70
24 OO
22L14
6,117.46
3,ooaoo
9,117.46
9, 14a 90
2,089.88
iiaoo
27L10
53176
88a 00
38186
4128
18a 00
14170
85413
1100
5,51170
BEPOBT OF THK OOVEBKOB OF POBTO BICO.
219
Net income avid expenditures of municipalUieSf by itemSy for fimsal yean ending June SO,
1906, 1906, and i907— Continued.
BARBOS— Continued.
Item.
KXPBNDiTOKBs— continued .
Certifioates of Indebtedneea
Insular loans, repayment, principal
Insular loans, interest
Indebtedness of annexed municipalities
Indebtedness school board.
l*otal expenditures on account of indebtedness.
Total expenditures
Balance on band end of year
Unexpended portion insular loans
Available for ordinary expenditures
Available for road expenditures
Total
Fiscal year ending June 30—
1906.
I95&80
*S6l'66
11L94
1,117.80
6,624.90
12L37
12L37
1906.
$240.10
246l10
6,172.31
23.44
23.44
12L37
23L44
1907.
936L04
622L06
67.94
6S6l70
1,737.74
7,26a 44
1,887.46
24.93
1,67a 61
292L02
1,887.46
BAYAMON.
Cash on hand beginning of year.
XNCOMS.
General property tax ,
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates ,
Munidpaiproperty
Court flues ,
Miscellaneous ,
Total current income.
Insular loans
Total, Including insular loans.
Total, Including insular loans and cash on hand beginning of
year
KXPKNDITUBE8.
Adminlstiative expenditures
Fixe department
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public woriu, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Civil reslster
Education, nonobligatory
Roads, obUgatoiy
Miscellaneous
Total current expenditures. .
Insular loans, repayment principal .
Insular loans, interest
Indebtedness school board
Total expenditures on account of indebtedness .
Total expenditures
Balance on hand end of year.
Unexpended portion Insular loan
Available for ordinary expenditures
Available for road expentutures
Total
t26&03
12,265.86
711.43
2,563.26
686w66
6,110.36
281.80
147.52
21,666.96
6,420.72
28,087.68
28,345.71
8,663.43
1,124.03
600.00
1,385.00
77&66
1,000.55
4,376.62
6,17&38
1,036.30
1,285.00
374.25
283.85
166l62
206.05
26,370.63
1,282.60
71.28
336.40
1,680.28
28,050.91
1286.80
12,421.89
3,080.30
774.31
6,965.00
768.31
192.73
23,152.63
23,162.63
23,43&43
4,07&67
60.00
816.08
140.00
493.83
1,118.51
3,080.91
3,017.37
682.00
1,146.73
18&63
38&00
216.67
234.26
16,659.46
1,313.90
13&45
1,462.44
18,011.90
285.80
286.80
286.80
5,426.53
35.18
5, SOL 35
6,426.63
85,426.53
11,846.80
1,304.32
3,760.33
608.90
6, 775. 37
562.62
660.87
25,498.11
2,700.00
28, 198. 11
33,624.64
3,893.07
1,088.47
2,367.62
500.77
3,804.21
4,600.40
2,864.67
800.00
1,126.72
02.17
398.50
1,119.52
1,844.43
346.98
24,946.53
6,828.13
10.26
6, 83a 38
30,783.91
2,840.73
332.38
2,234.00
273.76
2,840.73
220
BEPOBT OF THE GOTBBNOB OP POBTO BIOO.
Net inoome and expenditures cf municipalUut, Uy itenUj forjuetd yean ending June 30,
1905, 1906, and 1907— Continued.
CABO ROJO.
Item.
Cash on hand beginning of year
INCOMK.
Genenl property tax
8 per oent property tax for roada
Exdae tax (municipal quota)
Taxes levied prior to July 1. MOl
Indufltrial and commercial licenfle taxes.
Licenses, permits, and certificates
Municipal property
Court fines
MiseeUaneoos
Total currant inoome.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand l)Qginning of
year
EXPENDITUBE8.
Administrative expenditures
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal Institutions
Traveling expenses
ClvO register
Roads, obligatory
Roads, nonobllgatory
Misoellaneons
Fiaoal year ending June 30—
1805.
$404.81
6,3B5.fi6
35&35
(L43
1,153.00
234.70
l,40a.93
38140
10,020.37
10,000.37
10,524.18
3,530.68
2saoo
Total current expenditures.
Certificates of Indebtedness
Indebtedness district road b^rd
Indebtedness school board
Indebtedness Insular trust fund . .
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion insular loan
Available for ordinary expenditures.
Available for road expencUtures
Total.
8tt.00
225.00
374.26
1,702.80
808.92
746.00
200.28
40.05
460.85
251.12
0,606.86
83.73
60.00
80.00
600.00
813.73
10,410.50
113.50
113.80
113.60
1906.
8113.50
9,602.38
913.50
21&40
1,679.00
262.90
182.19
12,946u37
12,946.37
13,060.96
3,869.43
41&92
300.00
2iaoo
1,875.19
2,275.87
1,9R66
230.00
311.80
79.81
337.10
324.92
12,158. 00
87.54
uaoo
600.00
807.54
12,965.68
94.33
94.33
94.33
1907.
894.33
11,
1.
18
818.90
52.50
1,660.25
200.33
44&78
lfi,538.M
12,000.00
37,538.01
27,633.24
3,337.41
445.00
1,219.67
4»874.50
180.00.
88.28
1,788.21
1,198.63
480.00
478.00
78.95
800.00
18L84
305.37
15,
(W. OS
446.70
66a 00
11,148.33
7,36a 49
2,687.06
1,13a 78
11,148.38
CAGUAS.
Cash on hand beginning of year
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipaiproperty
Court fines
Miscellaneous
Total current Income.
Insular loans
Total, including insular loans.
Total, including insular loans and catfi on hand beginning
of year
868.24
9,245.34
633.41
0B.47
4,412.00
709.85
6,121.07
619.85
158.73
22,036.72
812.39
oe
7,907.00
193.44
4,821.00
610.60
7,346.33
1,381.10
99.62
2^440.88
22,036.72 22,440.88
22,104.96
22,462.27
75
10,329.49
1,301.93
2.58
6^088.67
275.80
8,226.82
2,620.72
2,940.58
31,786.29
2,814.29
31,000.58
34,667.33
REPOBT OF THE GOVEBNOB OF POBTO RICO.
221
iVk imeome mtd expenditure of municipaUHeSt by items, for fiscal years eriding June SO,
1906 f 1906, and 1907--Contxsmea,
CAOUA8— Continued.
Item.
BXPBia>rnnuE8.
AdrainistratiTe ezpenditurM
Fire department
UAting
PctbUc works, oonstmctlon, productive
Pnbtlc works, maintenance, productive
Pablic works, maintenance, nonproductive.
Obaritiea
Public healtli
Coarta
Penal institutions
Traveling expenses
Clrrfl rqdster
Edocatlon, nonobllgatory
Boads, nonobllgatory
MlsoeUaneoos
Total current expenditures.
Certificates of indebtedness.
Indeibtedness of annexed municipalities.
Indebtednees district road boara
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on band end of year
Unamended portion of Insular loan . . .
Aval&ble for ordinary expenditu res . ^ .
Available for road expendttufes
Total.
Fiscal year ending Jtme 30—
1905.
$7,720.10
" 1,223." i2
776.56
972.54
3,401.99
4,541.33
562.55
1,116.23
371.25
180.00
38.00
460.00
21,538.64
314.26
239.67
553.93
22,092.57
12.30
12.39
12.39
1906.
S5, 300.28
22.60
1,221.19
80.00
420.00
1,712.54
3,555.72
4,691.39
550.84
751.02
300.50
407.00
96.00
240.70
19,367.78
2,707.49
163.34
37.51
119.40
3,027.74
22, 395. 52
66.76
66.75
66.76
1907.
16,419.08
1,142.34
1,654.75
840.00
2,273.88
3,672.58
3,851.76
748.74
973.35
461.06
466.36
310.46
327.30
23,144.55
2,780.02
2,780.02
25,924.57
8,742.76
1,159.54
6,281.29
1,301.98
8,742.76
CAMUY.
Caiii on hand beginning of year
INCOlfB.
Oeneial property tax
Spar cent propeity tax for roads
Sxciae tax (municipal quota)
iBdiMtrial and commeiclal license taxes.
LloiBses, permits, and certificates
ICuniclpaTproperty
CottTt Anes
Miscellaneons
Total current Income
Total, Indoding cash on hand beginning of year .
BXFSNDITURBS.
Administrative expenditures.
Usbtbig
>lio works, construction, productive
Public works, maintenance, productive
Pablio work8» malnteoaaoe, nonproductive.
Chaittles
Publie health
Courts
Penal Institutions
Traveling expenses
Civil i^ter
Education, nonobllgatory
Roads, obligatory
Mlaoelianeoas
Total oorrait expenditures.
$313.72
9,313.10
638.16
1,734.16
24.50
592.74
185.30
220.24
12,708.20
13,021.92
3,226.74
406.91
150.00
248.75
187.93
1,443.70
2,844.36
995.00
402.10
48.58
1,171.00
433.00
197.95
182.91
5,660.37
631.00
14.00
437.30
122.05
1.85
6,866.57
2,033.96
190.30
66.34
92.34
119.75
813.49
1,413.78
246.00
261.60
9.57
312.76
30.00
49.06
11,036.02 5,637.97
$46.38
4,257.02
807.87
1,187.66
86.10
270.07
99.60
20.24
6,428.46
6,919.48 I 6,474.84
1,123.07
194.28
60.00
100.00
191.07
1,018.91
908.76
430.76
281.38
42.63
160.00
217.03
475.66
198.47
5,381.92
222
BEPOBT OF THE GOYEBNOB OF POBTO BICO.
Net iricame and expenditvres of municipaHlieaf by items, forfixxH years ending June SO,
1905, 1906, and ^907— Continued.
CAMUY-Omtlinied.
ItflHL
Fiscal year ending June 30—
IMS.
1906.
1907.
XZPBNDITITRS8— oontlnued.
Certiflcatee of indebtedness
$849.31
14.05
f625.90
$663.41
Indebtedness of annexed munloiDaUties
Tndebtednmw district road board
312.56
296.67
Indebt^dnfNM sdiool board . . .
150.63
341.65
Total expenditures on account of indebtedness
1,022.99
1,235.13
995.06
Total expenditures
12,950.01
6,873.10
6,376.98
62.91
46.38
97.88
Available for ordinary expendlturpn
62.91
46.38
65.55
Available for road expenffitures
32.31
Total
62.91
46.38
97.86
CAROLINA.
Cash on hand beginning of year
nfCOMK.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota) .^
Industrial and commercial license taxes
Licenses, permits, and oertifloates
Municipalproperty
Court fines , \.
Miscellaneous
Total current Income
Total, including cash on hand beginning of year.
EXPENDITURES.
Administrative expenditures
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, proauctive
Public works, maintenance, nonproductive.
Qiarities
Public health
Couru
Penal institutions
Traveling expenses
Civil reKlster
Education, nonobligatory
Roads, nonobligatory
HisoeUaneous
Total current expenditures.
Certificates of indebtedness
Indebtedness district roctd board,
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
$1,547.00
8,435.93
301.48
1,470.75
382.75
2,992.10
283.84
263.61
14, 159. 46
15,706.45
4,550.84
573.46
290.34
586.02
873.95
997.87
2,681.74
441. 16
286.20
54.50
300.00
201.95
35.50
11,873.53
627.15
627.15
12,500.68
3,205.77
3,205.77
3,205.77
$3,205.77
8,815.58
1,345.00
326.80
2,535.66
439.50
62.19
13,524.73
16,730.50
4,062.55
698w38
957.64
55.62
602.97
995.88
941.27
2,693.81
240.00
305.37
50.50
300.00
23.75
175.00
240.21
12,159.95
37.62
146.60
184.31
12,344.26
4,386.24
4,386.24
4,386.24
$4,386.24
10,176.75
1,473.20
2,045.68
415.80
2,532.38
802.30
221.35
17,666.55
22,063.70
3,929.45
642.62
976.37
813.10
885.47
3,660.90
640.00
220.58
300.00
93.00
11,178.49
38.63
38.63
11,217.12
10,835.67
9,862.88
i; 473. 29
10,836.67
BEPOBT OF THE OOYEBNOB OF FOBTO BICO.
228
Net income and expenditures of municipalities, by items, for fiscal years ending June SO,
1906, 1906, and i907— Continued.
CAYBY.
Item.
Cash on hand begtoning of year
INCOMX.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipalproperty
Court fines
Miscellaneous
Total current Income .
TotiU, including cash on hand beginning of year.
EXPKNDITUBE8.
AdministratlYe expend! tures
Lifting
Ptu>lio works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal Institutions
Traveling expenses
Civil register :
Roads, obligatory
Misceuaneous
Total current expenditures.
Certiiteates of indebtedness.
Indebtedness, school board .
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary en>endltnies.
Available for road expenditures
Total.
Fiscal year ending June 30—
ld06.
172.21
7,63&56
487.92
246.34
2,382.50
302.70
1,920.96
463.85
246.02
13,092.85
13,766.06
4,634.60
619.76
70.00
670.20
246.74
2,166.85
2,21&75
440.00
896.00
490.80
67.20
183.50
12,506.39
817.37
350.79
1, 168. 16
13,674.55
90.51
90.51
90.51
1906.
100.61
6,642.11
109.53
2,064.00
156.95
1,779.62
763.20
241.57
11,746.88
11,837.39
3,268.80
911.39
464.00
300.10
1,682.63
2,216.00
406.00
638.31
273.06
22.76
101.76
10,472.78
181.26
181.26
10,654.04
1,183.36
1,183.35
1,183.35
CIALE8.
1907.
81,183.35
7,406.75
986.84
6.86
2,867.09
132.46
2,297.92
690.55
630.49
14,946.96
16,150.30
8,628.48
693.75
408.20
668.66
768.96
2,106.09
1,937.00
600.00
1.356.23
234.50
431.50
881.09
13,099.65
186.10
186.10
13,886.66
2,273.66
1,769.40
504.25
2,273.65
Cash on hand beginning of jrear
INCOMK.
Oeneral property tax
8 per cent property tax for roads
Excise tax (munlapal quo^)
Industrial and commercial license taxes.
Liceoses, permits, and oertiflcates
Municiparproperiy ,
Court fines
lOsoellaneous
Total current Income.
Insular loans
Total, infilnding insular loans.
Total, ^Tl^ T1^<^^^^ insular loans and cash on hand beginning
of year
XXraNDXTXTBIS.
Administifttive expenditures
lighting.
>Uo works, malntwianoe, productive
Public works, maintenance, nonproductive.
Charities
PubUo health
Courts
11.68
, 6,106.22
401.86
1,188.60
204.20
666.41
158.28
402.80
8,026.26
8,026.26
8,027.94
2,704.60
331.77
134.93
131.98
1,348. 10
1,171.62
738.46
$116.28
7,338.08
1,632.00
199.60
634.30
248.90
81.27
10,084.16
10,034L 16
10,160.43
3,093.82
418.81
148.76
623.81
1,420.06
2,170.79
980.80
$66l72
6,236.87
760.62
1,630.49
30.23
642.12
263.67
128.43
9,090.83
6,000.00
14,090.33
14.746.06
4,969.64
316.86
198.76
286.63
1,106.88
1,663.22
009.46
284
REPORT OF THE GOVBRKOR OF PORTO RICO.
Net income and expendituree of munidpaHHeSy by iteme, forJUcal yean ending June SO^
1905, 1906, and 1907— Continuea.
CIALB8— Contiiiued.
Item.
Fiscal year ending June' 30—
1006.
1006.
1007.
BXPBNMTumia— oontbiued.
Pmal tnstitutioD* .
133400
100.13
100.26
S66&20
311.70
177.85
Tmv^Hng ft^pwiMii
17415
Qvil regiister
027.38
Roadt, obllcatory
848. 06
MlMaUaneoaf
462.54
240*47
18424
Total cuirmt exx)eiidltarM
7,748.17
10,004.71
11,445.03
Certificates of IndebtedneBB
3.22
2,500.00
10413
fif #ui4^r Tor"", iTit«ii«t. _ , , . . ,
Indehte^imyu "«hool boaw*
ieo.27
Total eapendituraa on aooount of indebtedness
163.40
2,60413
Total expenditures
7,011.66
10,00471
14,050.06
fkiii|:|u<iA qn hand end of year ...
116.28
5&72
606.00
Avattable for ordinary expendltuies
116.28
55l72
2.07
Av||41|^hlA fnr rnftd ATitAndltnvM
603.02
Total
116.28
5Sl72
606.00
CIDRA.
Cash on band beginning of year.
alcom.
Qenenl property tax ,
8 per cent property tax for roads
Industrial ana commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court mes ,
ICisoeUaneoas
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning
of year
KZPKNDITUBE8.
Administrative expenditures
lifting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Civil reraster
Eduoanon, nonobUgatory
Roads, obligatory
Misoellaneous
Total eurrsnt expenditures.
exnenc
Certificates of indebtedness.
Total expenditures
Bateaoe on hand end of year
Unexpended portion insular loan . . .
Available for ordinary expenditures.
Available for road expenoltures
Total.
12,178.86
510.00
210.00
617.55
211.25
.3.50
3,740.16
8.740.16
3,740.16
1,087.55
110.24
48.00
100.60
133.14
52406
287.85
224 58
47.50
140.00
00.67
2,011. 10
562.00
3,47418
26&08
265.08
265.08
1265.06
2,620.57
330.31
780.60
127.00
875.34
260.25
57.12
5,060.19
2,750.00
7,819.19
8,065.17
1,098.87
218.72
450.00
1,500.00
48.00
67.10
100.66
816.00
540.00
22435
45.60
11.00
70.08
100.06
67.50
5,557.68
57&08
6,135.76
1>940l41
8oaoo
1,010.08
iaOL33
1,040.41
BEPOET OP THE OOVEBNOB OF POBTO BICO.
226
Net income and expenditures of municipalities, by items, for fiscal years ending June 30,
1906, 1906, and i907— Continued.
CO AMD.
Item.
Cash on band beginning of year
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses^ permits, and certificates
Munidpaf property
Court nnes
MisoeUaneous
Total current income.
Insular loans
Total, including insular loans.
Fiscal year ending June 30—
1905.
$880.67
5,781.87
335.06
1,163.00
555.50
1,446.34
165.60
166.08
9,613.34
9,613.34
1906.
8344.53
10,266.86
1,205.00
576wl0
1,503.50
321.10
299.09
14,170.66
2,ooaoo
16,170.65
Total, including insular loans and casb on band beginning
of year ,
EXPENDITUKE8.
Administrative expenditures v
Ligbting.
Publi
lie works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public bealtb
Courts
Penal institutions
Traveling expenses
avil register
Education, nonobllgatory
Roads, obligatory
MisoeUaneous
Total current expenditures.
Insular loans, repayment principal .
Insular loans, interest
Indebtedness, district road board..
Indebtedness, school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loan.
Available for ordinary expenditures.
moltui
Available for road expenditures
Total
10,494.01
16,515.18
3,006.74
463.49
152.80
522.17
2,532.25
1,473.63
453.66
790.36
111.33
233.55
131.54
9,871.52
63.47
214.49
277.96
10,149.48
344.53
344.53
344.53
2,987.13
481.20
150.00
882.33
2,583.37
1,838.56
312.00
687.04
45.50
2,000.00
*375.'65
12,242.68
12,242.68
4,272.60
4,272.50
4,272.50
1907.
94,272.50
9,288.20
l,076w76
1,829.47
322.20
1,519.33
332.85
1,365.37
15,734.18
ii,ooaoo
26,734.18
31,006.68
3,115.35
47&00
11,151.45
132.00
603.23
3, 169. 07
1,370.77
420.00
1,809.01
69.80
240.00
1,060.00
820.40
227.87
24,666.05
2,500.00
62.63
2,562.63
27,229.68
3, 777. 10
198.55
3,322. 19
256.36
3,777.10
COMERIO.
Caah on hand beginning of year.
XNCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
licenses, permits, and certificates
If unicipal property
Court nnes ^
Mlsodlaneous
Total current Income.
Insular loans
Total, Including insular loans.
Total, including insular loans and cash on hand beginning of
year
$35.55
1,972.30
21162—8. Doc. *.V2, m-1 15
183.02
52.61
1,393.10
211.36
970.47
89.62
4.30
4,876.77
2,600.00
$16.91
d, 449. v4
820.50
224.40
1,211.62
181.42 I
21.25
5,909.13
$657.35
2,283.22
268.14
1,292.07
71.70
1,479.68
262.40
120.17
5,777.28
750.00
7,376.77
5,909.13 6,627.28
7,412.32
5,926.04 7,184.63
226
BBPOBT OF THE GOVEBNOB OF POBTO BICO.
Net income cmd expenditures of munidpalitieB^ by HeiM^ forjisoal yean ending June SO,
1905, 1906, and i907— Continuea.
COMERIO— Continued
Item.
EXPENDITUXK8.
AdmlnlstratlTe ezpenditurea
lighting
Piibllo workB, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Inaular loans, repayment principal .
Insular loans, interest
Indebtedness, district road board..
Indebtedness, school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loan .
Available for ordinary expenditures.
Available for road expenditures
Fiscal year ending June 30—
1905.
12,733.12
«2.00
£3.00
24. 95
437.87
1,240.11
1,300.00
40.67
1.76
220.07
67.36
6,237.82
4fla77
461.44
62.76
172.63
1906.
SI, 646^34
104.86
48.00
300.07
263w32
1,100.00
321.74
saoD
0.05
21.00
60.00
80.77
4, 144. 06
42a. 54
640.11
54.39
06.70
1,167.80 1,123.74
7,305.41
16.91
16.01
Total.
l&Ol
5,268.00
667.35
657.35
657.35
COROZAL.
Cash on hand beginning of year
INCOME.
General property tax ,
8 per cent property tax for roads
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court nnes ,
Miscellaneous
$12,408.74
Total current income.
Total, including cash on hand beginning of year.
EXPKNDrrUBSS.
823.60
231.60
660.14
101.72
6.00
4,4iaeo
4,410.60
Administrative expenditures.
Lit
Public works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Roads, obligatory
Miscellaneous
t .
Total current expenditures.
Certificates of indebteoness
Total expenditures
Balance on hand end of year.
1,074.60
16&00
14&70
417.76
340.80
800.00
263.66
63.34
76.20
41.46
3,391.68
18a 35
3,571.93
Available for ordinary expenditures.
Available for road expenditures
Total.
838.67
838.67
838.67
1007.
$1,758.84
203.80
132.62
614.54
818.06
034.20
2S9.03
111.61
17.70
164.90
222.25
64.25
4,802.78
434.87
493.05
38.38
966.30
6,7ea08
1,416.55
75a 00
619.66
45.89
1,416.65
S838.67
$2,995.23
347.44
1,216.50
10&02
575.20
94.35
easo
6,404.24
6,242.91
974.94
265.00
115.20
48.00
615.23
387.29
936.00
269.90
65.86
39.25
85.75
116.42
3,919.74
186.18
4,104.92
2,137.99
1,876.30
261.69
2,137.99
BEPOST OF XH£ GOYEBirOS OF FOBTO SICO.
227
Net income amd expendUvreM c/ mtmicipalUies, by items, forfUcal years ending June SO,
1905, 1906, and i907— Oontinued.
DOBADO.
Item.
Cash on hand beglmiing of y«ar
INCOME.
General property tax
8 per cent property tax for roads
Industrial ana eommezcial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current in^xme
Total, including cash on hand beginning of year.
SXPENDITUBES.
Administratiye expenditures
TJ ghtiii g
PubUc works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling exiwnses
Roads, oDllgatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures.
3naitu]
Available for road expenditures
Total
Fiscal 3rear ending June 30—
1906.
1906.
112,805.37
466.60
158.70
356. 00
90.46
.60
3,876.52
3,876.52
1,284.07
108.40
36.00
179.40
166.85
743.00
272.85
34.62
24.00
51.17
2,900.36
453.12
3,353.48
523.04
523.04
523.04
1907.
1523.04
13,610.36
504.29
550.50
30.00
187.50
52.06
122.74
5,057.44
5,580.48
1,066.31
174.77
150.00
24.00
338.30
306.83
646.75
180.00
160.68
24.50
496.30
28.55
3,608.17
472. 01
4,08a 18
l,50a30
1,492.40
7.90
1,500.30
PAJARDO.
Cash on hand beginning of year.
INCOlfS.
General property tax
8per cent property tax for roads
Elxclse tax (municipal quota) ,
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Mlsocdlaneous
Total current income.
Insular loans
Total, including Insular loans.
'total, including Insular loans and cash on hand b^lnning of
year
EXFINDITUKKfl.
Administrative expenditures
Lighting
PobUc works construction, nonproductive.
Public works, maintenance, prodtictive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
$1,023.55
9,500.06
372.28
968.00
408.26
3,276.68
196.90
24.13
14,745.32
2,800.00
17,545.32
18.568.87
5,030.54
796.07
250.00
601.00
1,820.00
1,465.00
4,503.70
557.09
646.96
1766.36
$11,131.76
1,066.25
439.00
4,337.46
467.76
186.61
17,628.83
17,628.83
18,395.19
4,497.79
1,427.44
627.00
3,445.81
1,794.45
3,585.75
360.00
601.05
$4.61
$15,930.50
2,188.36
1,581.65
61.83
3,565.84
606.50
394.25
24,330.93
24,330.93
24,335.54
4,529.06
1,800.00
682.00
2,263.90
1,014.75
7,248.41
900.00
762.45
228
BEPOBT OF THE GOVEBKOB OF POBTO BICO.
Net income cmd expendUvrei of municipalities y by items, for fiscal yean ending June 30 ,
1906, 1906, and i«?7--Continuea.
PAJ AB DO— Continued.
Item.
XJiFEMDiTUHBS— oontinned.
Traveling expenses .
Civil register
Roads, obligatory .
Miscellaneous
Total current expenditures.
Insular loans, repayment principal .
Insular loans, interest
Indebtedness, district road board .
Indebtedness, school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures .
Available for road expenaitures
Total.
Fiscal year ending June 30—
190S.
$102.00
7».00
537. fiO
17,115.88
530.58
60.68
90.37
686.63
17,808.51
766.36
766.36
766.36
1006.
$300.00
600.00
386.58
17,706.87
611.24
60.90
13.57
684.71
18,390.58
4.61
4.61
4.61
1907.
$392.76
737.50
1,076.39
470.66
21,767.77
551.87
44.00
506.96
32,363.73
1,971.81
850.74
1,112.07
1,971.81
OUAYAMA.
Cash on hand beginning of year.
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipalproperty
Court nnes
M isoellaneous
Total durent income
Total, Including cash on hand beginning of year.
BXPENDITURXS.
Adminlstratire expenditures
Fire department
Li^tli^
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, proauctlve
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current expenditures.
expe
Certificates of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenaitures
Total
$26,333.30
517.94
4,543.00
1,802.00
8,000.98
329.50
82.51
41,508.13
41,506.13
13,537.34
034.90
1,537.20
2,663.59
1,965.26
6,393.26
8,674.36
716.66
1,068.95
1,758.40
84.00
300.00
1,167.07
40,880.99
421.45
41,312.44
105.60
195.60
195.69
$195.09
15,387.67
3,909.00
1,394.60
7,313.76
571.30
1 .00
37,385.33
37,580.02
6,340.47
963.07
1,190.96
3,000.00
3,357.85
1,543.79
3,672.70
3,632.36
540.00
1,027.56
420.00
360.00
360.00
1,397.11
25,803.80
25,803.89
1,777.03
1,777.08
1,777.03
$1,777.03
16,419.39
2,117.54
3,280.00
383.00
6,316.11
804.80
1,109.51
30,480.35
33,366.38
6,530.34
634.41
1,031.58
300.00
1,530. U
1,933.75
1,356.00
3,981.05
3,978.40
900.00
1,003.68
396.00
1,034.83
1,387.76
1,784.85
37,691.98
37,691.96
4,574.40
3,844.62
729.78
4.. '^74. 40
BEPOBT OF THE OOVEBKOB OF FOBTO BICO.
229
Net income and expenditures of municipalitieaj by itemiy for fiscal years ending June 30,
1905, 1906, and iP07— Continued.
QUAYANILLA.
Item.
Caahonhand beginning of year
INCOMK.
Oeneral property tax
8 per cent property tax for roada
Industrial and commeicial Ilcenee taxes.
Lioeneee, permits, and certifloates
Hmiiclparproperty
Court fines ,
If la^|lft n«^l|i y ,
Fiscal year ending June 30—
1906.
Total current income
Insular loans
Total, Including insular loans.
Total including insular loans and oash on hand beginning of
year
XXPBNDniniKS.
AdmlnistratlTe expenditures.
Fira department
Li^nng.
Publi
>Uc works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, nuUntenanoe, nonproductive
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil regfater
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current expenditures .
Insular loans, repayment principal.
Insular loans, interest ,
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loans
Available for ordinary expenditures
Available for road expenditures
Total
1906.
16, 66a 40
79a 00
67.20
76L47
17a 21
8a77
7,227.36
7,527.36
7,227.36
1,176 38
"ai&eo
144.63
18a 00
107.66
679.83
1,37a 20
244 00
17&06
2fia00
isaoo
6a 00
54a 29
5,428.54
5,428.64
2,098.81
2.096.81
2,09&81
1907.
12,098.81
6,707.90
766.02
671.96
3a 45
46&50
122.72
47.10
7,804 67
2,ooaoo
9,804 07
n,9oa48
1,61&63
34 02
40ai4
aoaoo
1,166 64
402.04
817. 11
9ia50
l,3ia62
58600
362.82
2oaoo
96 00
224 62
14a 36
8,892.50
5oaoo
46 33
546 33
9.437.83
2,466 66
1,398.60
448.48
618.77
2,466 66
OURABO.
Cash on hand beginning of year.
mcoMx.
General property tax
8 per cent property tax for roads
Industrial and oommercial license taxes.
Ltoenses, permits, and certificates
Municipal property •
Court fines
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
$3,126 60
67a 60
111.00
622.17
461.95
4a 01
6.040.22
5.040.22
S1.60a37
3,762.75
480.66
1,02a 18
98.00
766 46
639.60
31.94
6,791.48
8,461.85
280
BBPOBT OP THE GOVEBNOB OF POBTO BICO.
Net income and expenditures of municipalities ^ hy itemSf for fiscal years ending June 30,
1905, 1906, and 1907— Continued.
QURABO— Continued.
Item.
EXPBNDITUBXfl.
Admini Bt ratine ezpendltures
Lighting
Public woricB, construction, productive
Public worlcs. construction, nonproductive.
Public works, maintenance, proauctive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal Institutions
Traveling expenses
Civil register
Roads, obligatory
Misoelianeous
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures.
Available for road expenditures
Total
Fiscal year ending June 30—
1005.
1906.
Sl,09a76
10&70
2&G0
144.00
172.54
5iafi0
724.89
26a 00
loaoo
aso
3&00
10L87
3,379.86
1.66a 37
1,66a 37
1,66a 37
1907.
91,192.54
20a81
951.79
8a 02
144.00
149.37
477.05
906.23
250.75
loaoo
2a 00
23135
34.13
9a 62
4.64L66
3,8iai9
3,363.66
44&53
3,8iai9
HATILLO.
Cash on hand beginning of year
INCOKI.
Oeneral property tax
8 per cent property tax for roads
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current income
Total, Including cash on hand beginning of year.
XXPKNOITUEBa.
Administrative exiwnditures
Lighting
Pubiic works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil reKlster
Education, nonobligatory
Roads, obligatory
Misoelianeous
Total current expenditures.
Certificates of indebtedness
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
13,938.88
442.00
8.00
213.00
101.25
13.00
4.716.13
4.716.13
833.99
145.00
148.00
60.00
204.00
500.00
675.15
252.46
165.20
6.30
216.00
255.00
98.56
3,560.66
51.97
3,611.63
1,104.50
1,104.50
1,104.50
SI, 104.50
4,489.00
531.47
550.00
5.50
305.87
35.25
88.92
6,006.01
7,110.51
969.16
144.00
60.00
436.00
625.00
764.07
240.00
192.00
4.30
240.00
400.93
219.85
129.21
4,424.52
4.424.53
2.685.90
2.374.37
311.62
2,686.99
BEPOBT OF THE GOVEBKOB OF POBTO BIOO.
281
Net income and easpendituree of municipalilie$y by itemSy for fiscal yeare ending June SO,
1906, 1906, and 19^— Continued.
HUMACAO.
Item.
Caah on hand beginning of year ,
INCOME.
General property tax
8 per cent property tax for roada ,
Ezdft tax (munlapal quota) ,
Indusljial and commercial ttoenae taxes.
licenses, permits, and oertlficates
MimMpal property
Court fines
Miscellaneous ,
Total current Income .
Insular loans
Total, indoding Insular loans
Total, Including Insular loans and caah on hand beginning
of year
KXPKNDITURES.
Fiscal year ending June 90—
1905.
$1,600.22
0,161.01
n8.83
4,458.00
339.00
4,258.16
407.00
458.89
19,500.30
10,500.30
21,189.61
Administrative expenditures .
TJ ^titig
>lic works, maintenance, productive
PubUo works, maintenance, nonproductive.
Cbailties
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Edocatlon, nonobligatory
Roads, obligatory
llisoeilaneous
Total current expenditures.
Certiflcates of indebtedness .
Indebtedness school board.
Total expenditures on account of Indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
4,030.38
847.62
887.40
1,073.20
2,887.12
3,851.13
605.65
023.01
383.20
674.44
425.06
1,245.74
1006.
$450.20
11,238.07
4,302.00
168.10
4,464.47
546.66
500.13
21,300.32
21,300.82
21,760.52
6,526.40
1,251.13
866.77
844.71
2,877.45
4,381.65
636.88
1,029.00
91.63
709.72
319.98
1907.
$207.62
13,201.20
1,885.06
5,002.20
173.00
3,701.52
446.25
1,215.70
26,714.03
2,270.44
27,066.37
28,282.00
616.44
18,743.04
1,790.77
205.60
1,996.37
20,730.41
450.20
450.20
450.20
18,041.85
2,520.05
2,520.05
21,461.90
297.62
297.62
297.62
6,665.72
1,128.66
927.23
1,365.06
3,713.40
4,608.36
953.66
763.92
106.30
786.67
295.00
1,195.68
1,020.49
22,532.96
3,7S5.34
3,785.34
26,318.30
1,964.69
1,275.31
689.38
1,964.09
ISABELA.
Cash on hand beginning of 3rear
mcoMi.
Qeneral property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes 1,679. 68
licenses, permits, and certificates , 128. 56
Municipal property ' 473. 94
Court flnee ' 128.67
Miscellaneous 4. 18
$56.43
$23.83
3,691.38
4,776. 87
878.08
1,685.45
142.79
633.57
178.62
11.00
2,367.32
76.30
650.96
177.18
151.66
Total current income i 6 , 673. 49
6,242. 81
8,968.26
Total, including cash on hand beginning of year 6,075. 02 < 6,299. 24
KXPKKDITUBSa.
Administrative expenditures
8,992.09
Lighting.
>lio works, maintenance, productive
Public works, maintenance, nonproductive.
2,151.57
138.32
136.00
00.89
2,703. 85
256.60
196.00
233.18
2,097.72
432.44
163.76
428.73
282
BEPOBT OF THE QOVBBNOB OF POBTO BIGO.
Net income and expenditures of municipalitie$^ by iUmgy forJUoal years ending June SO,
1905, 1906, and i907-- Continued.
ISABELA— Contlnoed.
Item.
Fiscal year ending June 30—
1906.
1906.
1907.
EXPKNDITDBBS— oontinaed.
Charities
H63.00
794.70
700.50
a06L52
M.26
12&56
S5S7.00
1,055.60
318.00
288.68
eaoo
21.79
$604.00
Public health
1,352.88
6n.80
Courts
PatulI Injitittltionil , , . . .
211.16
TmvipUng AxpATIflft^
58.00
Civil register'
229.86
KdvicAnnn. nonoNiiTAtory
50.00
Roads, obligatory
878.08
MincellanAous
150.09
165.00
480.21
Total current expenditures
5,131.40
5,843.70
7,(06.13
CArtJfioAtP4f of lnd«bt«dnipfls . .
ao&37
407.01
84.81
431.71
443.27
Indebtedness district road board
Indebtedness school board
Total expenditures on account of indebtedness
887.19
431.71
443.27
Total expenditures
6,0ia 59
6,275.41
8,060.40
Balance on hand end of year available for ordinary expenditures. . .
56.43
23.83
922.69
JUANA DIAZ.
Cash on hand beginning of year
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901 ,
Industrial and commerical license taxes.
Licenses, permits, and certificates
Municipalproperty
Court nnes
Miscellaneous ,
Total current income.
Insular loans
Total including insular loans.
Total, including insular loans and cash on hand beginning
of year .•
157.16
13.92
11,870.21
61&83
16.16
1,465.50
932.50
1,17&48
446.60
306.98
17,241.29
16,835.26
2.60
162.75
1,770.92
97.66
180.01
19,464.12
6,000.00
16,835.26 , 25,464.12
16,892. 42
25,468.04
EXPENDITUBX8.
Administrative expenditures 3, 882. 97
Fire department.
Lighting
Public worlcs. construction, nonproductive .
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
TravellM expenses
Ci vil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current exi>enditures .
Insular loans, repaymeni principal.
Insular loans, interest
Indebtedness district road board...
Indebtedness school board
Indebtedness insular trust fund
24.48
475.90
2,100.00
344.45
1,214.98
3,304.36
1,885.50
685.00
744.30
262.75
222.00
230.30
636.09
16,0ia08
Total expenditures on account of indebtedness.
Total expenditures
5oaoo
352.60
22.82
875.42
16,888. 50
3,912.17
328.29
1,141.14
6,114.41
2,604. ."S
257.50
9^.02
2U.50
307.00
700.40
1,294.12
18,995. 77
36a 00
1,254.47
1,604.47
20,60a24
$4,867.80
18,887.25
2,448.49
2,634.03
77.00
1,533.81
309.89
3,564.09
29,454.56
29,454.56
34,322.36
5,325.33
""84i.'56
548.60
332.90
4,785.86
2,206.82
572.00
967.80
220.85
679.00
416.65
2,403.22
514.00
19,814.48
3,000.00
177.77
3,177.77
22,992.25
BEPOBT OF THE OOVBBNOft OP POBTO BICO.
288
Net income and expenditures cf mimicipaliiieif by itemSy for fiscal years ending June SOy
1906, 1906, and i907— Continued.
JUANA DIAZ— Continued.
Item.
FiBcal year ending June 30—
1906.
1906.
1907.
XXPSND1TUBB8 -Continued .
BaIatvcr on hand pud of yfwr
13.92
$4,807.80
$11,330.11
TlnexpATidAd portio" of Utfular loan
4,362.39
ANL4t
4,049.97
Available for'ordlnaiy expendituies
3.92
7,234.87
Ayailable lor road expei^dituraa
46u27
Total
ag2
4,867.80
11,330.11
J UNCOS.
Caah on hand banning of year ,
INCOME.
General property tax ,
8 per cent property tax for roada
Industrial and commercial lioenae taxes.
Ljoenaes, permits, and certificates ,
Municipalproperty
Court nnes
Iflsoftllaneons ,
Total current income .
$3,666.66
1,340.16
119.26
1,676.60
668.46
9.34
7,299.26
Total, including cash on hand beginning of year. I I 7,299.26
KXPKNBITUBBB.
Administrative expenditures
Lifting.
>lic works, construction, productive. . . .
Public worlcB, construction, nonproductive.
Public works, maintenance, proauctive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Education,' nonobligatory
Roads, obligatory
Miscdlaneous
Total current expenditures.
expendj
Certificates of indebtedness
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expencUtures
Total
1,407.69
296.00
390.60
660.00
312.00
632.19
813.13
910.90
287.87
380.40
90.76
78.28
6,257.81
28.00
1,013.45
1,013.45
1,013.46
$1,013.46
$6,228.12
662.64
2,319.37
348.00
2,452.89
888.96
113.38
12,003.38
13,016.83
1,809.26
816.20
100.00
396.00
000. oU
1,037.64
1,314.34
600.00
466.46
100.00
132.00
149.48
277.20
8,096.38
62.87
6,285.81 ! 8,159.26
4,857.68
4,354.42
503.16
4,867.68
LAJA8.
Cash on hand beginning of year
mcoMK.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property ,
Court fines
Misodlaneous
$67.96
$5,101.68
1M.97
^.00
323.60
435.32
174.58
168.71
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning
of year
7,232.86
7,232.86
7.290.82
$226.00
$7,840.32
696.00
113.45
475.00
176.49
9,200.94
9.200.94
9,426.26
$2,430.26
$7,424.62
1,660.78
684.26
43.60
628.83
112.20
42.36
10,296.56
6,000.00
16,296.55
18,726.81
284
BEPOBT OF THE GOVEBNOB OF POBTO BICO.
Net incoTne and expenditures of municipalibUi, by ttenu, forJiMal yean eroding June SO,
1905, 1906, and 19(>7— Continued.
LAJA8— <}ontlniie4L
Item.
■XPSNDITDSBS.
AdminiftiatiyB ezpendituns
Lifting
PubUo works, malnt^manoB, productive
Public works, mainteoanoe, nonproductive .
Charities
PubUo health
Courts
Penal Institutions
Traveling expenses
Civil xeSster
Education, nonobllgatory
Boads, obligatory
Kisoellaneous
Total current expenditures .
Certificates of Indebtedness .
Indebtedness school board. .
Total expendltuKS on aooount of Indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of Insular loan
Available for ordinary expenditures
Available for road expendlturas
Total
Fiscal year ending June 30—
1006.
13,206.10
60.88
108.00
«8.88
467.97
1,804.07
888.71
70.32
117.81
160.00
279.06
6,896.72
111.56
68.22
100.78
7,066.60
225.32
226.32
226.32
1906.
$3,447.80
120.00
96.00
8n.40
660.00
809.76
240.00
66.47
140.36
100.00
262.' «
6,879.36
116.64
116.64
6,906.00
2,430.26
2,430.26
2,430.26
1907.
82,834.96
236.16
96.00
1,660.64
825.19
806.41
640.00
200.00
144.00
2,063.24
312.63
9,709.12
119.77
119.77
9,828.80
8,897.92
6,000.00
2,5&6l82
342.10
8,897.92
LABE8.
Cash on hand beginning of year.
INCOME.
General property tax ,
3 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
M unicipalproperty
Court nnes
Miscellaneous
Total current income.
Insular loans
Total, including insular loans
Total, Including insular loans and cash on hand beginning of
year
BXPBN DITU RES.
Administrative expenditures
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Civil register
Education, nonobllgatory
Roads, obligatory
Miscellaneous
82,717.11
8,563.26
463.26
20.33
802.00
240.20
087.99
203.78
10.86
11,291.66
11,201.66
14,008.77
3,974.93
276.32
120.00
841.42
1,899.87
2,316.00
640.00
250.86
350.00
386.43
479.17
$1,903.03
9,027.21
Total ouiient expenditures I 11,463.00 j 20,720.17
721.50
62.40
994.03
92.85
50.25
10,957.24
12,000.00
22,957.24
24,860.27
4,126.68
297.80
7,014.40
115.00
2,607.78
2,316.50
2,162.31
510.00
476.38
347.50
383.50
472.42
$4,014.93
12,221.24
2,292.05
1,300.43
28.60
1,358.47
69.65
485.70
17,756.S4
17,756.84
21,771.77
3,416.57
239.38
4,000.00
113.00
223.00
1,636.20
963.67
570.00
248.20
348.50
224.85
1,679.94
186.62
13,749.93
REPOBT OF THE GOVEBNOB OP PORTO BICO.
285
Net incoTne and expenditures of munieipalUieSj by items j far fiscal years ending Jvfne SOy
1905, 1906f and 1907'—CoD.tm\iea.
LARES— Continued.
Item.
SZPXNDITUBK8— oontlnaed.
Insular loans, re p a y ment prindpal.
Insular loans, interest ,
IndebtedneM district road bcMird . .
Indebtedness school board
Total expenditures on account of Indebtedness.
Total expenditures
Balance on band end of year
Unexpended jwrtion of insular loan .
Available for ordinary expenditures.
Available for road expenmtures
Fiscal year ending June 90—
1906.
9630.00
113.74
652.74
12,105.74
1,003.03
1,903.03
Total 1,903.03
1906.
$126.17
126.17
20,845.34
4,014.93
3,098.22
16.71
4,014.03
1907.
t2, 400.00
410.90
100.00
2,010.90
16,660.02
5,110.86
4,398.74
712.11
6,110.86
LAS MARIAS.
Cash on hand beginning of year.
mcoMB.
Qeneral property tax ,
8 per cent property tax for roads
Exdse tax (mmiiclpal quota)
Industrial and commercial license taxes .
Licenses, permits, and certificates
HonicipaTproperty
Court fines ,
ICUNsellaneous
Total current income .
Total, Including cash on hand beginning of year.
XZPXNDITURE8.
Administrative expenditures
litehting .»..
Public works, oonstructlon, productive
Public works, construction, nonproductive.
Public works, maintenance, proauctive. . . .
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenaes
CivQ register
Education, nonobllgatory
Roads, obligatory
Roads, nonobligatoiy
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Indebtedness district road board.
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
B^ance on hand end of 3rear
Avaflable for ordinary expenditures.
iditui
Available for road expenditureB
Total
$6.11
4,810.67
260.20
232.50
10.90
40.24
268.76
68.45
6,681.71
6,666.82
2,688.56
172.74
63.60
103.50
149.40
630.18
299.60
490.67
145.78
115.69
144.50
10.00
31.00
396.68
176.42
46.48
222.90
13.12
13.12
13.12
$13.12
11,824.92
230.00
38.10
17.00
102.60
25.00
12,237.62
12,250.64
4,048.73
101.40
56.00
118.90
467.00
363.01
1,296.20
2,007.10
1,011.66
310.43
06.00
606.60
10.00
177.00
843.03
101.23
102.80
6,673.70 . 12,082.78 12,050.61
167.86
167.86
167.86
$167.86
10,038.16
1,215.38
520.36
11.70
52.12
280.60
402.50
13,420.76
13,588.63
176.68
652.00
101.42
1,632.81
1,502.10
649.83
245.20
115.07
212.17
230.53
1,107.67
027.20
6,460.80 I 11,696.75 10,438.06
106.36
'i,"4i5*36
384.03 1,611.65
1,638.01
1,620.26
17.76
1,538.01
286
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
Net income and expenditvres of muMcipalitieif by item$, forJUcal years ending June ^O,
1905, 1906, and i^(>7— Continued.
LOIZA.
Itam.
Cash on hand begixming of year
INCOMK.
Gtenenl property tax
8 per cent property tax for roads
Industrial and commercial license taxes.
Licenses, permits, and oertiflcates
Munidpaiproperty
Ck>art fines
Miscellaneous
Fiscal year ending June 30—
1906.
1906.
Total current income
Total, including cash on hand beginning of year
BXPBNDITUXXS.
Administrative expenditures •
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Roads, obligatory
Miscellaneous
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures .
Available for road expenditures
Total.
17,607.97
226. fiO
fii.eo
1,186.32
136.91
9,306.30
9,308.30
1,506.16
258.63
152.00
631.70
1,104.30
650.94
863.30
24a 00
87.25
177.65
284.00
383.73
6,348.66
2,959.64
2,050.64
2,960.64
1907.
12,960.64
9,170l33
1,321.38
341.50
88.30
1,027.32
244.65
98.63
12,292.11
15,251.75
1,96a 96
296.17
1,638.52
1,066.00
573.31
852.87
1,530.00
575.49
116.95
147.38
325.12
364.80
9,459.57
5,792.18
4,795.92
996. 26
6^782.18
MANIATI.
Cash on hand beginning of year.
CNCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior July 1 1901
Industrial and commercial license taxes .
Licenses, permits, and oertiflcates
Municipal property
Court ones
Miscellaneous
Total current bicome.
Insular loans
Total, including insular loans
Total, Including insular loans and cash on hand beginning of
year
1314.33
9,265.27
517.88
000.64
1.679.00
283.61
3,099.04
653.18
207.22
16,314.84
16.314.84
16,629.17
EXPKNDITUBES.
Administrative expenditures
Fire department
Lighting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public heelth
Courts
Penal Institutions
Traveling expenses
Civil register
Education, nonobligatory
4,597.50
180.47
689.67
213.88
589.46
4,066.79
2,805.60
797.04
692.98
505.00
390.00
283.55
170.55
126.19
10,747.13
152.96
2,501.00
177.19
3,098.70
551.52
245.10
17,473.60
17,473.60
17,544.15
5, 49a 00
144.88
779.89
382.65
• 660.00
3,303.06
3.207.46
453.26
1,009.15
212.00
158.71
406.81
13. 89a 42
1,745.57
o, o4o. h4
142.54
3,038.73
583.26
390.81
23,646.27
7,ooaoo
30,646.27
30,672.46
6, 35a 00
166.40
1,151.95
287.72
506.96
5,07a 82
3,387.70
520.94
1,950.55
295.00
429.20
616.66
BEPOBT OF THE QOVEBNOR OF POBTO BICO.
237
Net income and expenditures of munieipalUieSf by iterrUj for fiscal years ending June 30 ^
1905 J 1906, and i907— Continued.
MANIATI-Continned.
Item.
EXPBNDiTUKEs— continued.
RoAds, oblig&tory.
Mifloellaneous
Total current expendituree .
Certificates of indebtedness
Insular loans, repayment principal .
Insular loans, interest
Indebtedness, district road board .
Indebtedness, school board
Total ezi>endltures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures
Available for road exi>enaltures
Total
Fiscal year ending June 90—
1906.
1184.37
15,906.40
1006.
9560.46
16,866.37
461.92
100.30
662.22
16,568.62
70.^
70.56
70.56
476.82
66.91
127.86
661.60
17,617.96
26.19
26.19
26.19
1907.
SS70.91
476.22
21,101.14
489.58
3,500.00
116.41
56.70
4,162.60
26,263.83
5,406.63
4,542.97
865.66
6,406.63
MARICAO.
Cash on hand b^inning of year.
INCOICB.
160.84
$11.32
General property tax
8 per cent property tax for roads
Excise tax (munldpal quota)
Taxes levioa prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
If unicipalproperty
Court fines
Ifisoellaneous
Total current income.
Insular loans
Total, including insular loans .
Total, including insular loans and cash on hand beginning
of year
6,826.13
184.39
64.41
94.60
284.04
66.16
6,609.62
6,509.62
6,579.46
EXFENDITXTRES.
Administrative expenditures
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
PubUc works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Roads, obligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness district road board . . .
Indebtedness school board.
Total expenditures on account of indebtedness.
Total expenditures
2,874.51
344.00
290.98
300.00
735.88
767.69
572.38
240.53
43.06
60.00
282.49
6,611.51
66.63
66.63
6,. 568. 14
6,282.87
224.00
21.00
324.75
91.00
6,943.62
6,043.62
6,954.94
2,907.60
252.40
161.02
600.00
700.18
882.82
407.25
223.78
6.60
56.01
139.48
6,336.13
9.18
576.66
584.73
6,920.86
134.06
8,710.60
966.29
275.00
84.00
386.51
135.50
24.44
10,588.33
7,000.00
17,588.33
17,622.41
2,182.03
292.68
191.20
12.62
526.00
119.54
539.58
1,56a 00
465.75
305.31
33.70
064.16
164.35
7,356.81
12.66
1,400.00
189.41
1,602.06
9,958.87
288
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
Net income and expenditiares <^ mumcipaliUaf hyitemBfforJuoal years ending June SO^
1906, 1906, and 1907— Continued.
KABIGAO-Gontliiiied.
Item.
xxFUTDiTUBBft— oontinned.
BalAQoe on liaiid end of year
Unexpended portion of inmilar loan .
AvaUable for ordinary ezpendituree.
Ayailabfte for road ezpenditiurea
Total.
Fiscal year ending June 30—
1906.
$11-32
11.32
11.32
1906.
$34.08
34.08
34.08
1907.
$8,663.54
5»708.28
2,053.12
2.14
8,663w54
MAUMABO.
Caah on hand beginning of year
iNcoia.
General property tax <
8 per cent property tax for roads
Industrial and commercial license taxes.
licenses, permits, and oertifloates
Munidpalproperiy
Cknirt fines
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
EXFBNDITUBE8.
Administrative expenditures .
Lighting
Publ
>lio works, construction, productive.
Public works, construction, nonproductiveu .
Public works, maintenance, productive.
Public works, maintenance, nonproductive.,
Charities
Public health
Courts
Penal institutions ^.
Traveling expenses
Education, nonobligatory
Roads, obligatory
MlsoeUaneous
Total expenditures
Balance on hand end of year available for ordinary eiqwnditures.
MAYAGTTEZ.
$2,780.86
493.00
167.00
1,134.47
140.20
161.50
4,876.03
4,876.03
1,307.56
243.66
3oaoo
120.00
480.00
792.00
835.00
240.00
22400
39.00
10a79
4, 69a 99
186.04
$185.04
2,967.44
435.05
963.96
laoo
865u92
114.30
65.20
5,411.80
5,596.93
1,503.60
loaoo
12a 00
4oaoo
146.00
209.95
1,014.56
760.00
240.00
303.42
3a 00
120.00
435.05
117.14
5,499.72
97.21
Cash on hand beginning of year.
ZNCOMX.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates ,
M unicipar property
Court fines ,
Miscellaneous ,
Total current Income.
Insular loans
Total, Including Insular loans.
Total, including Insular loans and cash on hand beginning of
year ".
$8,103.11
22,160.66
868.26
95.74
8,6ia50
1,041.85
17,881.73
1,997.53
35ri7
53,011.46
12,000.00
65, on. 46
68, 204. AT
$3,912.28
83,252.26
9,190.50
1,354.37
19,99&42
2,068.77
575.20
66,436.52
66,436.52
70,348.80
$551.04
39,372.65
4,377.03
9,271. 45
870.35
19,143.83
1,400.60
1,733.70
76,169.81
i,4oaoo
77,569.81
78,121.75
EEPOBT OF THE GOVBBHOB OP POBTO EICO.
190S, 1906, md 1907— Gontmuc
UATAansz-coDtiiiiiMi.
Item.
PUoal j«r emjlog Jono SO-
igos.
IMS.
HOT.
11
3,U«.S£
13,1123. M
i,'ssfi.«
•■z.s
331.17
I,OM.0O
H M
< 46
8 S
a Si
1 00
1 71
30
00
1,087.08
10,706.01)
a'.m.x
3,363.36
1,686.16
07,030.80
73,383.7*
i,aiai3
1.3M.M
3.760.00
M,2«i.2»
00,706.80
s,m.»
»I.M
3,aiLst
■■i;9ii»
3,913.28
U1.M
HtCOKK.
t3,IB3.W
•■sss
ilH
3.86e.«
6,640.13
3.860.48
077. 3S
■US!
224.20
.87.31
>«»
3,ioe.»
760,49
760.4B
240
BEPOBT OF THE GOVEBNOB OF POBTO BICO.
Net income and expendUurea ef municipalities ^ hy items , for fiscal years ending June SO,
1906, 1906, and ^^^--Oontinued.
MOBOVls.
Item.
Fiscal year ending June 30—
1905.
1906.
1907.
raflf^ on \}^j\A bAirinTiinff of y«fl-r . , . . >
U26
fl08w64
INCOME.
General property tax
11,491.11
3,672.08
3,16409
Sper cent property tax lor roads
379.48
Bxciw tax (TTinnioipal qnota)
2Sa88
91.62
307.34
154.00
370.20
33.15
29.70
Taxes levied prior io Jiily 1, 1901
............
Indufftrtal ana oommeirlal Hoep»«« tftxea
485.50
126.15
533.66
64.10
2&75
910.80
Licenses, permits, and oertiilcates
33.55
MunlcipaTproperty
496.48
Court fines
220l70
Iff "oellaneou"
3a 00
Total current Income
2,728.00
4,897.24
5,225ul0
Insular loans
4,000.00
Total, Including Insular loano .
2,728.00
4,807.24
9,225u10
Total, including insular loans and cash on hand beginning of
year
2,728.00
4,901.40
9,333.74
EXPKKDITUIIES.
AdTn1n1fitr9.tivA AXT>Anditui«fl
563.40
58.18
1,548.70
92.66
25.75
2,00a20
128.31
Liffhtinff '.
Public works, construction, productive
Public works, construction, nonproductive
447.84
Public works, maintenance, productive.
17.02
201.10
239.64
643.46
286.96
213.91
28.25
71.84
80.15
2&73
249.02
1,476.79
509.11
221.44
23.73
220.72
136.77
PiihHc worlra. TnAiT>tAnfl.nflA. nonpmdactlve
464 83
Charities
515.23
Public health
2,062.06
Courts
896.91
PftTiaJ instltUtlonH ... ,-,...,...,.,-- , -., ...
280,92
Travelinir expena^** ... , . , .
43.00
Civil reflOBter
325.44
Roads. obliKatory
245.70
Mifloellaneoiifi ....- t
187.65
45.87
109.86
Total current expenditures
2,410.39
4,522.66
7, 665c 07
Certificates of indebtedness
258.37
270.19
284 56
500.00
Insular loans, interest
112.02
Indebtedness Acbooi board.
54.99
6&80
Total expenditures on account of Indebtedness
313.36
270.19
065l38
2,723.75
4,792.85
8,630.45
Balance on hand end of yfi^r . r , - , - . ^ - , ^ .-,,,,,, ,
426
108.64
703.29
Unexpended portion of Insular loan
.21
A VftilahiA *or onllnA-ry «xnftndlturRH
425
108.64
569.30
A vftllRhle for rnftH flTpp.naltiiniB
133.78
Total
4.25
106.64
703.29
NAOUABO.
Cash on hand beginning of year
INCOME
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes
LicensoN, permits, and certificates
Municipal property
Court fines
Miscellaneous
241.19
581.50
167.25
1,268.25
50.00
43.25
Total current income.
Insular loans
7,253.04
Total, including insular loans
Total, including insular loans and cash on hand beginning of
year ..,
7,253.04
7,274 50
566.75
223.25
1,971.12
73.20
522.30
9,096.50
3,000.00
7.606.05
1,063.52
1, 121. 25
41.75
2,617.04
128.34
6425
12,642.20
12,096.50 12.642.20
12,333.42 13,975.84
BEPORT OF THE GOVERNOR OF PORTO RICO.
241
Net income and expenditure^ of mimieipalUies, by items, forJUcal years ending June 30,
1905, 1906, and 1907— Oontinued.
NAQUABO-Contlxiiied.
Item.
EXPElfDITUBBfl.
A (Iminiflt ratlve expenditures
LightiDg
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Educanon, nonobligatory.
Roads, obligatory
Miscellaneous
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment prfncli>al.
Insular loans. Interest
Indebtedness district road board.
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion insular loan
Available lor ordinary expenditures
Available for road expenoitures
Total
Fiscal year ending June 30—
1906.
II, 950. £6
40&a6
49.26
281.50
430.97
1,125.06
1,110.00
783.82
96.47
147.08
5i01
118.15
6,542.84
71.74
73.00
35a 00
494.74
7,037.58
230.03
236.92
236.92
1906.
$2,518.85
35a 00
3,050.00
3iaoo
750.00
1, 407. 51
1,046.75
240.00
103.20
86.00
20.00
29.50
331.00
10,191.60
11&18
627.91
62.09
808.18
10,999.78
1,333.64
.27
1,333.37
1,333.64
NARANJITO.
Cash on hand beginning of year
INCOME.
General property tax
8 per cent property tax for roads
Industrial and commercial license taxes.
licenses, permits, and certificates
MunidpaT property ,
Court fines ,
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
EXPENDITURES.
Administrative expenditures
W^-
}lic works, construction, productive
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts.'
Penal institutions
Traveling expenses
Rosds. obligatory
Misoellaneous
Total expenditures
Balance on hand end of year.
Available for onUnary expenditures .
Available for road expeixutures
Total.
$1,387.08
361.00
166.00
299.99
80.71
36.02
2,330.80
2,330.80
1,031.58
20.00
36.00
20.00
187.95
480.00
144.00
104.93
20.00
78.89
2,123.35
207.45
207.45
207.45
1907.
$3,114.96
471.93
727.17
738.10
1,836.79
1,722.29
240.00
7485
49.23
55a 28
570.40
10,096.06
572.09
63.99
636.06
10, 732. 16
3,243.68
.27
2,730.17
513.24
3,243.68
$207.45
l,3ia77
155.42
405.50
109.26
274.61
57.85
25.37
2,428.77
2,636.22
752.96
54.79
100.00
24.00
91.40
302.00
360.00
344.00
97.12
30.75
41.42
2,297.33
338.89
224.89
114.00
338.89
21162— S. Doc. 92, 60-1 16
242
BEPOBT OF THE GOVEBNOB OF POBTO BICO.
Net income and expenditures of municipalities ^ by itemSf for fiscal years ending June SO,
1905, 1906, and J907— Continued.
PATILLAB.
Item.
Cash on hand beginning of year
INCOMK.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied priorto July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and oertlflcates
Municipalproperty ,
Court nnes
Miscellaneous
Total current Income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning of
year
EXPENDITURX8.
Admlnistra ive expenditures.
Lifting
)lic works, construction, nonproductive.
Public works, maintenance, proauctlve
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Mlscellaneoua
Total current expenditures .
Certificates of indebtedness ,
Insular loans, repayment principal.
Insular loans, interest
Indebtedness school board
Total expenditures on account of Indebtedness.
Total exiMnditures
Balance on hand end of year
Unexpended portion of insular loan.
Available for ordinary expenditures.
Available for road expenoltures
Total.
Fiscal year ending June 30—
1905.
10.74
3,215.72
247.63
4.05
801.00
194.50
735.71
282.26
06.45
5,637.21
5,637.21
5,637.05
2,012.03
183.20
200.42
79.93
790.86
944.01
514.00
337.50
58.00
10.00
25.00
5,163.90
206.62
262.56
469.18
5,633.13
4.82
1906.
14.82
5,187.07
91&50
358.00
1,230.31
214.40
7,917.28
2,000.00
9,917.28
9,922.10
2,236.00
210.00
389.77
562.68
842.51
956.48
250.00
306.80
50.00
118.66
6,011.90
215.76
215.76
6,227.66
3,694.44
4.82
2,000.00
1,604.44
4.82
3,604.44
1907.
$3,694.44
5,341.96
699.89
1,341.46
35.50
935.74
321.90
63.24
8,700.60
8,709.69
12,404.13
2,079.91
216.84
780.80
443.03
442.64
764.72
1,497.09
390.00
317. 15
60.00
240.00
606.34
374.00
8,212.61
221.54
400.00
66.64
688.18
8,900.79
3,503.34
1,519.11
1,920.68
63.55
3,503.34
PEfJUELAR
Cash on hand beginning of 3rear.
INCOME.
General property tax
8 per cent property tax for roads
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court nnes ,
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
$4,378.34
632.92
112.78
140.36
207.64
142.26
5,514.29
5,514.29
$1,335.20
5,014.19
643.51
496.40
41.25
228.43
206.52
193.45
6,824.75
8,159.06
BEPOBT OF THE OOVEBNOB OF POBTO BICO.
248
Net income and expenditures of municipcditieSf by itemst forjisoal years ending June 30,
1905, 1906, and 1S07— Continued.
PEf^UELAS-Continued.
Item.
BXFBNDITUBE8.
Administrative expendituree
Lighting
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive. ,
Cbarlties
PubUc health
Courts
Penal Institutions
Traveling expenses
Education, nonobllgatory
Roads, obligatory
Roads, nonobllgatory
MiscelLiineous
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures.
Available for road expenditures
Total.
Fiscal year ending June 30—
1905.
1906.
$1,286.78
183.28
120.00
455.00
947.29
240.00
290.00
50.00
500.00
106.74
4,179.09
1,335.20
1,335.20
1,335.20
1907.
92,105.32
216.72
1,200.00
160.00
149.80
743.83
647.95
660.00
180.00
142.65
33.59
617. 49
799.96
366.67
8,024.17
135.78
109.76
26.02
135.78
PONCE.
Cash on hand beginning of year
INCOME.
General property tax ,
8 x)er cent property tax for roads ,
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current income
Insular loans
Total, including insular loans.
Total, including Insular loans and cash on hand beginning of
year
EXPENDITUBKS.
Administrative expenditures
Fire department
Lighting
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courta
Penal institutions
Traveling expenses
Civil register
Education, nonobllgatory
Roads, obligatory
Miscellaneous
Total current exjienditures .
Insular loans, repayment principal
Insulu- loans, tpterest
Indebtedness of annexed mimlclpallties.
Indebtedness district road board
$2,811.20
71,769.75
1,711.26
16,788.63
3,166.35
33,867.07
1,611.41
1,719.14
130,633.61
35,000.00
165,633.61
168,444.81
23,880.97
4,009.34
27,636.36
7,915.46
4,282.79
20,510.03
21,544.85
3,767.13
1,278.11
2,436.13
980.00
471.35
12,401.96
131.181.50
5,986.71
722.09
1,050.49
240.28
$21,831.76
64,354.21
15,036.20
2,356.82
29,539.44
1,289.26
786.55
113,362.48
113,362.48
135,194.24
16,302.86
5,338.51
16,197.07
8,288.62
8,988.48
17,115.57
15,809.88
2,100.00
2,378.83
1,448.90
720.00
1,523.80
6,629.13
102,911.65
8,225.98
766.60
361.28
$21,328.73
66,785.14
8,832.06
18,562.36
985.56
28,521.49
809.96
1,172.70
125,660.27
126,660.27
146,998.00
21,602.78
5,000.00
17,864.78
1,805.64
11,497.16
9,754.25
25,706.85
19,441.09
2,149.20
2,320.25
1,293.97
960.00
1,047.09
6,603.28
7,110.97
134,159.31
6,844.77
638.71
242
BEPORT OP THE GOVEBNOB OF POBTO BICO.
Net income and expenditures of municipalities y by items j for fiscal years ending June SO^
1905, 1906, and 1907— Continued.
PATILLA8.
Item.
Cash on band beginning of year
mcoMK.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes ieviea prior to July 1, 1901 .
Industrial and commercial license taxes.
License
MuniclpaTproperty .
s
Miscellaneous
Licenses, permits, uid oertiflcates.
irpalpi
Court fines.
Total current income.
Insular loans
Total, including insular loans.
Total, including iswilar loans and cash on hand beginning of
year
EXPENDITURES.
Administra ive expenditures
Lighting
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneoua
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal .
Insular loans, interest
Indebtedness school board
Total e3q)enditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of Insular loan.
Available for ordinary expenditures.
Available for road expenmtures
Total.
Fiscal year ending June 30 —
1905.
10.74
3,215.72
247.63
4.95
891.00
194.50
736.71
282.25
65.45
5,637.21
5,637.21
5,637.95
2,012.03
183.20
200.42
79.93
799.86
944.01
614.00
337.50
58.00
10.00
25.00
5,163.90
206.62
1906.
14.82
5,187.07
918.50
358.00
1,239.31
214.40
7,917.28
2,000.00
9,917.28
9,922.10
2,235.00
210.00
389.77
562.68
8^.51
956.48
250.00
396.80
60.00
118.66
6,011.90
215.76
262.56
468.18
5,633.13
4.82
4.82
4.82
215.76
6,227.66
3,694.44
2,000.00
1,694.44
3,094.44
1907.
$3,694.44
6,341.90
1,341.46
35.50
935.74
321.90
63.24
8,709.00
8,700.00
12,404.18
2,079.91
216.84
780.89
443.03
442.64
764.72
1,497.00
390.00
317. 15
60.00
240.00
606.34
374.00
8,212.61
221.54
400.00
66.64
688.18
8,900.79
3,503.34
1,519.11
1,920.68
63.55
3,503.34
PEf^UELAa
Cash on hand beginning of year.
INCOME.
General property tax
8 per cent property tax for roads ,
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current Income ,
Total, includhig cash on hand beginning of year.
14,378.34
532.02
112.78
140.36
207.64
142.25
6,514.29
5,514.29
$1,335.20
5,014.19
643.51
498.40
41.25
228.43
206.52
193.45
6,824.75
8,150.96
BEPOBX OF THE OOVEBNOB OF POBTO BICO.
248
Net income and expenditures of munidpcdities, by items, for fiscal years ending June 30^
1906, 1906. and i907-Oontinued.
PEJ^UELAS— Continued.
It€an.
■ZPENDITUBES.
Admlnifltratiye expenditures
Lighting
PodUc works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
Traveling exx>en8e8
Education, nonobligatory
Roads, obligatory
Roads, nonobligatory
Miscellaneous
Available for ordinary en)enditures.
Available for road expenditures
Total..
Fiscal year ending June 30—
1905.
1006.
$1,286.78
183.28
120.00
455.00
047.20
240.00
290.00
50.00
500.00
106.74
Total expenditures 4, 179. 09
Balance on hand end of year
1.335.20
1,335.20
1,335.20
1907.
92,106.32
210.72
1,200.00
160.00
140.80
743.83
647.05
660.00
180.00
142.65
33.59
617.49
709.96
366.67
8,024.17
135.78
100.76
26.02
135.78
PONCE.
Cash on hand beginning of year. .
mcoifx.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota) ,
Industrial and commercial license taxes.
Licenses, permits, and certificates
MunicipaT property
Court nnes
Miaoellaneous
Total current income .
Insular loans
Total, includtog Insular loans.
Total, including insular loans and cash on hand beginning of
year ,
XXPENDITURES.
Administrative expenditures
Fire department
Lighting
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive .
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Kisoeuaneous
92,811.20
71,700.75
1,711.26
16,788.63
3,166.35
33,867.07
1,611.41
1,719.14
130,633.61
35,000.00
165,633.61
168,444.81
23,880.97
4,060.34
27,636.36
Total current expenditures .
Insular loans, r0pa3rment principal
Insular loans, interest
Indebtedness of annexed municipalities.
Indebtedness district road board
7,915.46
4,282.79
20,510.03
21,544.85
3,767.13
1,278.11
2,436.13
980.00
471.35
12,401.98
131.181.50
5.986.71
722.09
1,059.49
240.28
S21,831.76
64,354.21
15,096.20
2,356.82
29,539.44
1,289.26
786.55
113,362.48
135,194.24
16,362.86
5,338.51
16,197.07
8,288.62
8,988.48
17,115.67
15,809.88
2,100.00
2,378.83
1, 44o. W/
720.00
1,523.80
6.629.13
102,911.65
8, 22.-). 98
766.60
361.28
S21,328.73
66,785.14
8,832.06
18,562.36
985.56
28,521.49
809.96
1,172.70
125,660.27
113.362.48 125,660.27
146,998.00
21,602.78
5,000.00
17,864.78
1,805.64
11,497.16
9,754.25
25,708.85
19,441.09
2, 149. 20
2,320.25
1,293.97
960.00
1.047.09
6; 603. 28
7,110.97
134, 159. 31
6,844.77
538.71
246
BEPORT OP THE GOVEBNOR OF PORTO RICO.
Net income and expenditures of munieipalitieSj by itenUy forisoal years ending June SO,
1906, 1906, and 19a7--Gontinued.
RIO GRANDE— Ck>ntlnaed.
Item.
Fiscal year ending June SK—
1906.
1906.
1907.
KXPKNDnnjRK8--coxitinued.
ClvU resister
163. fiO
168.00
814.00
20&00
$32.00
KHncfitTon, nonoblUratory
164.00
Road", ohlliTfttory .....
1,513.63
Mi>0elllVT1<V>t1"
701.24
114.16
191.35
Total current ezpenditurM
14,110.84
7,547.34
9,009.58
Indebtedness of annexed municipalities
1/2UO.0O
Inde*^twln«w iT»milar tni«t fund
1,266.66
3oaoo
Total exDondltuies on account of Indebtedness
1,205.50
i,2oaoo
aoaoo
Total expenditures
15,81&34
8,747.34
9,309.58
Df^ftnof^ on hand «nd of yniur^ . , ,
7.64
6.91
1,258.04
AvAilAhlfl for oi^ln4a.ry AxPAndttmvM. ..,,,.-.
7.64
6.01
1, 153. 14
Available for road ezpenaltnre«
104.90
1 "
Total
7.64
&91
1,258.04
RIO PIEDRAB.
Cash on hand beginning of year.
INCOMB.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Ck>urt fines
Miscellaneous
Total current income
Total, Including cash on hand beginning of year.
KXPENDITUBEB.
Administrative expenditures
Lighting
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures.
Available for road expenditures
Total.
1512.81
6,619.59
305.24
1,598.00
256.50
2,948.12
430.10
126.07
12,278.62
12,79L43
2,772.95
925.15
454.25
1,802.04
746.59
1,524.80
540.00
249.98
291.20
154.00
3oaoo
426.27
10,277.23
2,514.20
12,514.20
2,514.20
2,514.20
8,376.81
1,206.50
172.30
3,23L25
923.10
100.60
14,012.56
16,526.76
2,968.37
793.88
472.84
2,865.75
892.16
1,790.00
540.00
233.33
220.00
240.00
868.57
11,884.90
4,641.86
4,641.86
4,641.86
$4,641.86
0,349.97
1,360.37
2,494.33
47.90
s,4gaoo
962.30
284.57
17,980.44
22,631.30
8,333.58
2,2ia56
8,095.25
551.50
1,527.66
2,520.00
540.00
300.00
232.25
300.00
480.00
439.18
1,288.82
16,826.80
5,804.50
4,690.33
1,114.17
5,804.50
BEPOBT OF THE OOVEBNOB OF POBTO BICO.
247
Net income and expenditures of municipalities, by itemSf for fiscal years ending June 30,
1905, 1906, and 19a7--Continued.
8ABANA GRANDE.
Item.
Caah on hand bflglnnlng of yoar
INCOME.
Oeneral property tax
8 per cent property tax for roads
Excise tax (muzilclpal qaota)
Industrial and commercial license taxes .
Licenses, permits, and oertifioates
Monicipar property
Court Ones
Miscellaneous
Fiscal year ending June ao—
igos.
$3.42
2,406.15
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning
of year
SXPKNDXTUBB8.
Administrative expenditures
lighting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts -
Penal institutions
Traveling expenses
Civil iwi&ter
EdocatTon, nonobligatory
Roads, obligatory
Roads, nonobligatory
Miscellaneous
Total current expenditures.
Insular loans, repayment principal .
Insular loans, interest
Indebtedness district road board. ..
Indebtedness school board
Total expenditures on account of indebtedness
Total expenditures
Balance on hand at end of year available for ordinary expenditures.
234.25
844.00
386^75
1,067.31
200.90
35.71
6,285.16
3,644 27
8,020.43
8,032.85
1,024.61
224.ee
140.00
00.83
oiasi
1,562.10
010.00
53.77
60.17
100.00
1,016.06
54.50
236.40
7,286.63
718.42
40.03
01.02
735.70
1,505.07
^,880.70
52.15
1006.
152.15
2,827.48
1,17&60
474.55
l,4n.30
300.05
1,000.43
7,2n.40
7,277.40
7,320.55
2,243.53
242.82
180.00
453.63
647.33
1,070.41
308.00
186.02
41.75
27.35
08.08
6,407.02
752.02
70.12
831.14
7,329.06
.40
1007.
10.46
3,370.22
374.46
1,295.24
22.10
1,474.00
315.01
83.42
6,036.04
6,036.04
6,936.53
1,523.41
246.30
160.00
362.46
733.20
1,180.79
450.00
206.00
41.35
27.00
325.00
374.46
132.55
5,771.61
725.65
56.06
781.71
6,553.32
383.21
SALINAS.
Cash on hand beginning of year.
mcoMX.
General property tax
8 per cent property tax for roads .
Licenses, permits, and certificates.
Municipaiproperty
Court mies
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
XXPENDITUBES.
Admixdstrative expenditures
Lighting
PnbUc works, construction, productive
Public works, construction, nonproductive.
Puldic works, malnt«wnoe, proauotive
PubUc works, maintenance, nonproductive.
$13,030.18
136.15
839.00
407.15
37.90
■ 14,510.38
2,468.12
6(30.42
1,250.00
850.00
286.50
1,002.90
$3,332.44
15,466.41
1,988.74
72.70
1,000.75
261.25
75.02
18,864.87
14,510.38 22,197.31
2,995.39
725.22
4,991.76
1,020.00
1,347.22
248
BEPOBT OF THE GOVEBKOB OF POBTO EICO.
Net income and expaidUuret of tnunicipdIUki, by items, forjucal yeaan ending Junt SO,
1905, 1906, and 1907— CoDtmued.
SAXJNAft-Tontfnnnrt.
Item.
Fiscal year ending JmiB av-
isos.
1006.
1007.
ChATitlM
S1,366l37
2,316.00
312.00
4«.fi0
147.75
$1,206.27
PaUlc health
2,784.60
Coiirta
742.00
PAHfti institution*
681.51
TrRV«l'ng flTp«m«i ,
240.00
Education, nonobligatory
62.70
Roads, oblifl^atorv .T..-.I
1,417.51
Mifcellao4K>U0 . . . r .
68.38
n&os
Total ftxpwMlftnrn". .... .
11,177.94
18,478.11
3,332.44
3,710.20
A vailftblfl for nrdf TiRry AzpAndlturBa ,
3,332.44
3,147.97
AyaUabl4^ for road ^xrwiditi^n*". r , . .
571.23
Total . . .
3,332.44
3,710.20
SAN GERMAN.
Caah on hand beginning of year
INCOMX.
Oeneral property tax
8 per eent property tax for roads
Excise tax (municipal quota) ,
Industrial and commercial license taxes ,
Licenses, permits, and certificates
Municipal property
Court nnes
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
EXPXNDITUBBS.
Administrative exx)enditares.
Fire department
Lighting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts ,
Penal institutions
Traveling expenaw ,
Civil register
Education, nonobligatory
Roads, obligatory
Miscellaneous
Total current expenditures .
Certificates of indebtedness
Total expenditures. . . .
Balance on hand end of year.
Available for ordinary expenditures.
Available for road expenditures
Total.
$106.60
6,306l26
440.12
1,847.47
408.66
2,904.70
152.50
06.30
12,434.00
12,539.78
$304.48
3,630.28
816.13
876.28
646.30
1,848.95
726.53
1,962.64
505.00
251.40
85.85
30.00
66.00
280.84
11,733.20
502.10
12,235.30
304.48
304.48
304.48
9,34&63
1,882.33
187.75
3, 43a 95
306.66
50.10
15,215.41
15,519.80
4,047.75
1,184.10
607.25
802.91
924.27
1,288.46
3,60&93
652.50
255.80
65.35
98.00
280.64
14,982.96
520.80
15,503.76
16.13
16.13
16wl3
$16li4
10,975.34
1,219.73
2,680.03
37.50
2,802.60
432.60
366.33
18,613.21
18,620.34
4, 56a 56
1,066.65
863.96
822.03
833.39
1,979.76
3,260.02
520.60
293.50
7&55
96.00
991.75
123.84
16,403.60
534.74
16,938.34
1,601.00
1,46a 02
227.96
1,601.00
BEPOBT OF THE GOVBBNOB OP POBTO BICO.
190S, 190e, and I907—Coatia\ieii
BAN JDAN.
Final 7HI uidliig lune 30-
IW.
190S. j 1907.
1311.81
(10O.M)
180.136.83
WCOIIK.
ro,«Mo
Bl'SMMl
89,619. 17
4;822.M
12.281.83
112:3U:68
in,0»1.33
2,uo.aa
38e,«M.0l
I6,00a09
17S,M1.SI
901,014.01
237.93T.16
Total, mdudlDS kuaular IouuhhI (»A «■ hud b<8iniili«
17V,S3I.»4
301,784.51
818.0/3.99
IKS
19. 138. 14
: 38
45
IS
I 1
' i
10,988.63
98,814.73
27,086.27
W,aM.Tl
is,ses.ifi
S0.M9.03
819! li
ib!i7b.«
2,684.25
4,271.43
13.817,52
179,161.87
203,780.49
'348.64
011.07
011.S7
17.867.19
179,673.44
221,647.68
199.50
80,13683
71,768.31
lOkOO
30,13&S3
71,788.11
SAN LORENZO.
1576.2?
«oo.«a
S381
IKCOMt
S,4H.I9
3,484.90
2,200.33
280.24
1,330.56
40.20
300.62
11,449.82
6,605.49
11.449.52
6,506.49
Total, iDdodlng Iniulat loani and oaah od hand b^Umlog
12,024-79
7.306.08
250
BEPOBT OF THE QOVBBNOB OF POBTO BIGO.
Net income and expenditure of tnunieipaKtieB, by Uem», for fiscal yean ending June SO,
1905, 2906, and 1907— Continued.
8AN LOBENZO-Ccmtiiiiwd.
Item.
FIbcaI year endtng Jtme 30—
1906.
19W.
1907.
Adminiftntive expendltnrM
TJ ghtff^g
Pdbllo works, nuiinteniHine, productive
Public works, xDAinteiiAiioe, nonproductive.
Chaiitiea
PubUc health
Courts
Penal institutions
Traveling expenses
avili^pker
EducatiTon, nonobllgatory
Miscellaneous
Total current expenditures.
Ceitiflcates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness district road board . . .
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
t3,m80
350.46
132.00
191.89
1,721.43
24a 00
4gao4
109.20
303.50
3a 00
30183
10,304.31
682.43
303.66
33.90
1,019.88
11,234. 19
800.60
800.60
80a60
82,348.41
273.42
84.00
76.67
895.08
1,855.25
409.60
30.30
240.00
128.83
6,342.46
682.49
682.49
7,024.95
281.14
281.14
281.14
82,573.47
358.05
108.00
89L10
1,228.30
2,008.50
2,867.96
"371.66
317.96
10,724.40
70a77
1,000.00
127.84
564.15
2,392.76
13,117.10
498.20
77.87
420.30
48&26
BAN SEBASTIAN.
Cash on hand beginning of year.
INCOME.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1, 1901
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipal property
Court fines ,
liii ecellaneous
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning
of year
XXPENDITUBBS.
Administrative expenditures.
Fire department
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling exi>enBes
Civil register
Eduoatlon, nonobllgatory.
S8.90
4,713.00
364.07
48.57
1,166.00
204.98
768.26
173.90
70.44
7,503.16
8,609.42
16,172.58
16,18L48
2,600.39
'■'288.44
18L99
401.93
2,174.21
1,999.50
1,113.51
363.53
33.80
16a 00
387.87
$82.32
8,161.73
62.86
1,323.50
205.40
847. 96
313.70
366.74
11,171.88
11,17L88
11,254.20
2,547.97
89.33
282.11
124.00
324.16
2,132.81
1,709.88
387.10
463.22
2a 50
36L91
$445.10
8,970.21
1,653.48
26.95
1,151.85
6a 80
841.94
245.70
445.34
13,396.27
io,ooaoo
23,386.27
23,84L37
1,819.42
47a 43
161.12
3,022.45
483.43
6ia84
2,34L79
1,090.00
612.00
488.62
19.25
306.31
EBPOBT OF THE OOVSBKOB GB POBXO BlGO.
251
Net income and expenditurei cf miumeipaUtiei, fty Uemg, forJUcal yean ending June SO,
1906, 1906, and 7907— Continued.
SAN SEBASTIAN— Oontbiaed.
Item.
Flaoal year ending June 30—
1005.
1006.
1007.
BXPBNDrruBSB--oontliiaed.
Roftdff, obligatory . ...... .
$1,216.01
83.00
M<"CflllazuM>Uff. ..T , . .....
$128.76
S190.81
Total currant ezpenditims
0,828.42
8,633.76
12,734.67
C^r^fitVLt^n of indehf^T^^flii
3,842.70
1,807.30
00.41
416.20
43.20
61.87
Tn!i^ifl.r loanff, »^PHyTnflinti prindpal ,
1,837.22
186.70
7,160.48
286.88
In^nlai^ loans) Iniemtit
Indebtedneaa disttlct road board
Indebtednefls acbool board
indflht^^new Insular triwt fund
162.43
Total ezpendltores oh account of Indebtednesa
6,27a 74
2,176.36
7,444.86
Total expenditures
16,009. 16
10,80ai0
20.170.63
'RuiftiK^ nn hand end of year .
82.32
446.10
3,661.84
Unexpended portion of inaular loan
1,477.55
1 746.82
Available for ordinary ezrenditure* . ...
82.82
445.10
Available for road expendlturen
437.47
Total
82.32
446.10
3,661.84
SANTA ISABEL.
Cash on hand beginning of year.
ZNCOMX.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and certificates
Municipalproperty
Ck>urt fines ,
MisceUaneouB
Total current income
Total, including cash on hand beginning of year.
BXPENDITUBB8.
Administrative expenditures
Ltehting
Public works, construction, nonproductive
Public works, maintenance, proauctive
Public works, maintenance, nonproductive.
Charitiea
PubUc health
Courts
Penal institutions
Traveling expenses
Civil reslster
Education, nonobUgatory
Roads, obligatory
Misoeuaneous
Total current expenditures.
Indebtedness, sdiool board
Total expenditures
Balance on hand end of year.
Available for ordinary expenditures.
Available for road expenditures
Total.
$86a04
6,075.16
107.78
6.00
40.20
65451
61&60
7,406.62
8,146.66
2,386.40
268.80
276.00
132.00
316.66
737.34
1,766.00
618.60
620.32
234.60
16.76
16&09
7,385.06
261.05
7,897.00
649.56
640.66
640l56
$649.66
7,674.65
66.16
743.39
522.30
4.80
0,001.20
0,65a 76
2,866.36
268.61
1,226.00
210.40
366.24
1,002.43
1,627.00
214.64
555.16
275.76
248.26
416.63
26a 83
0,536.10
0,536.10
14.57
14.67
1467
$1467
8,860.16
1,136.68
40.35
82L10
45L0O
16403
11,48L27
11,405.84
2,976.62
56a 90
248.60
284 00
2,367.72
1,24403
656.00
64400
231.84
2oaoo
136.47
1,136.33
13a 74
10,706.16
a 16
10,7ia30
770.64
770.24
.30
770.64
252
BSPOBT OF THE QOVEBNOR OF PORTO RICO.
Net income and expendUtares of mumcipalUies, by UemSf for fiteal years ending June SO^
1905, 1906, and i907— Continued.
TOA ALTA.
Item.
Caah on )iand beginning of year
DfCOMX.
General property tax
8per cent property tax for roads
£zoiae tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and oertifloatee
Municipal property
Court ones ,
Miscellaneous ,
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning of
year
BXPINDITUBES.
Admlnistiative expenditures
Lighting
Public works, construction, productive
Public works, construction, nonproductive.
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities.
Public health
Courts
Penal institutions
Traveling expenses
Civil register
Sducation, nonobllgatory
Roads, obligatory
Miscellaneous
Total current expenditures. . .
Certificates of indebtedness ,
Insular loans, repayment principal.
Insular loans, interest ,
Indebtedness, school board.
Total expenditures on account of Indebtedness.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loan
Available for ordinary expenditures
Available for road expendituies
Total
Fiscal year ending June 3D—
1905.
tl43.06
5,032.40
515.09
1,709.50
548.70
1,249.61
636.28
57.70
9,962.43
3,387.93
205.24
122.10
17.77
801.23
1,176.12
846.45
37486
2B2.00
544.78
151.52
7,920.00
1,580.63
45a 00
2,030.63
9.950.63
1.80
1.80
1.80
1906.
$1.80
2,337.81
671.50
139.47
480.75
366.70
9,809.37 3,96&23
9,809.37 3,086.23
3,988.03
1,34a 37
8a 05
5a 00
58.25
206.36
8oaoo
225.12
304 42
27.75
' 30.00
'""'2475'
3,152.06
835.00
835.00
3,987.06
95
96
95
1907.
10.05
2, 12a 64
251.58
osaso
256.84
641.16
322.63
4,547.34
3,00a 00
7,547.34
7,548.29
2,178.25
62.25
144.25
206.83
48.00
87.16
688.70
1,554.94
155.62
246.60
54.25
4&00
58a 77
81.86
6,138.58
65.72
5saoo
56.96
662.68
6,801.26
747.03
aoo
687.71
51.32
747.03
TOA BAJA.
Cash on hand beginning of year
INCOME.
General property tax ,
8 per cent property tax for roads
Industrial and commercial license taxes.
Licenses, permits, and certificates
Munldpaiproperty
Court fines ,
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
14,447.81
488.25
61.50
638.32
194.90
19.25
5,850.08
5,850.03
8743.61
5,836.48
682.51
306.20
62.90
600.76
177.66
32.60
7,700.00
8, 44a 61
REPORT OP THE GOVERNOR OP PORTO RICO.
258
Net income and expenditures of municipalities y by items j for fiscal years ending June SO^
1905, 1906, and 7907— Continued.
TOA BAJA— Ck)ntiniiod.
Item.
ZXPVNDITUBXS.
AdmJniBtTative ezpenditurea.
itlog.
Lichi
Publl
Public works, const ruction, nonproductive.
Public works, malntenanoe, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveiinjgr expenses
Civil register
Roads, obligatory
MlaosUaneous
Total current expenditures.
Inaular loans, repayment, principal.
Insular loans, Interest
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary ejroenditures.
Available for road expenditures
Total.
Fiscal year ending June 90—
1906.
1906.
91,31498
471.90
482.35
119.80
349.18
421.00
980.92
264.00
174.60
79.40
336.00
132.59
5,106.42
5, 106. 42
743.61
743.61
743.61
1907.
$1,609.22
683.89
379.16
652.08
676.02
809.07
663.96
214.90
86.45
120.00
475.23
103.48
6,513.46
150.00
46.91
196.91
6,710.37
1,733.24
1,525.96
207.28
1,733.24
TRUJILLO ALTO.
Cash on hand beginning of year
INCOME.
General property tax
8 per cent property tax for roads
Industrial ana commercial license taxes.
Licensee, permits, and certificates
Municipal property
Court fines
Miscellaneous
Total current income
Total, including cash on hand beginning of year.
EZPBNDITUKia.
Administrative expenditures
LisMlng
Public works, maintenance, productive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Roads, obligatory
Miscellaneous
Total current expenditures .
expen
Certificates of indebtedness.
Total expenditures —
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
91,29189
162.00
97.60
667.25
96.40
2,317.04
2,317.04
795.43
36.00
91.42
399.16
156.00
n.78
12.80
18.00
1,520.50
566.23
2,066.82
230.22
230.22
230.22
1230.22
1,556.58
224.19
227.85
105.50
720.06
189.85
24.14
3,048.16
3,278.38
844.00
79.50
60.00
12400
316.00
336.00
16.10
14 00
133.62
178.08
2,101.30
581.30
2,682.69
505.69
505.12
90.57
585.69
254
KEPOBT OF THE QOVEBNOB OF POBTO BIGO.
Net income and expendUures of mumcipalUieit by iteirw, forJiBoal yean ending June SO,
1906, 1906, and i9(>7— Continued.
UTUADO.
Item.
Caah on hazid l)eglimlng of year
IMCOMX.
Gexteral property tax
8 per oent property tax for roade
Excise tax (mnxiiclpal quota)
Indastiial and oommerolal Uoenae taxea.
Lioenaes, permits, and eertUksatee
Municipalproperty
Court lines
Misoellaneous ,
Total oorrent income
Total, including cash on band beginning of year.
Administrative expenditures
Li|diting
Public works, oonatruction. productive
Public works, construction, nonproductive.
Public works, maintenance, prodw^ive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutlona
Traveling expenses
Civil register
Education, nonobligatory
Roads, obligatory
Misoellaneous ,
Total current expenditures.
Indebtedness district road board .
Indebtedness school board
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary enwnditures.
Available for road expenditures
Total.
Fiscal year ending June 30—
1905.
t25.e2
S12,622.23
972.96
1,796.00
1.00
1,444.20
138.17
231.90
17,202.51
17,228.13
4,420.10
1,136.88
545.46
1,124.48
2,632.24
2,462.50
440.00
1,134.46
270.00
1,160.60
687.60
647.60
16,390.71
147.43
380.60
628.03
16,918.74
909. 80
309.39
309.39
1906.
S309.39
814,182.48
2,031.00
11.60
1,647.81
218.25
166.32
18,157.46
18,466.86
5,068.43
1,387.62
117.36
41&30
1,432.60
2,601.86
2,936.97
80.00
1,101.06
100.00
917.00
703.60
713.63
17,668.33
340.21
340.21
17,996.64
466.31
466.31
466.31
1907.
8466.31
$18,722.66
2,216.06
3,060.30
14.00
2,213.77
18.00
607.32
26,872.01
27,340.32
5,793.11
1,712.92
665.63
1,188.70
731.00
2,919.13
2, 66a 03
1,036.60
106.00
771.00
801.42
1,976.01
696.61
20,966.25
20,966.26
6,384.07
6,143.08
241.07
6,384.05
VEGA ALTA.
Cash on hand beginning of year.
IKCOMB.
General property tax
8 per cent property tax for roads
Industrial and commerolal license taxes.
Licenses, permits, and certificates
Municipal property
Court nnes
MisceUaneous
Total current income .
Total, including caah on hand beginning of year.
XZFENDITUSK8.
Administrative expenditures
Lighting
Public works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
PubUc health
Courts
Penal institutions
13,070.20
468.00
73.60
416.66
216.62
124.60
4,309.38
4,369.38
841. 13
174.90
65.00
190.00
318. 14
1,006.26
220.00
293.40
842.91
83,239.66
38L42
884.80
9.60
361.09
126.25
16.06
5,018.80
5,061.71
782.00
200.00
65.00
64.73
232.74
1,107.74
500.00
194.66
REPOBT OF THE QOVEBNOB OF PORTO BICO.
256
Net income and expewHtwres of munieipalitiaj by ttetMj for fitoaH years ending June SO,
1905. 1906, and i907— ContiDued,
VEQA ALTA-Contlnued.
1
Item.
Fiscal 3rear anding June dO~~
1905.
1906.
1907.
EXPSNDiTUBSA— oontinued.
Tiftvfdinff expenKff
191.68
291.00
18.37
Ciiril n^tAr'
30.00
Roftdfft^biigatoiy
867.62
MiKf^Uanfloaff...' . .
56.46
30.00
Total ciUTBnt e^qwndltiirBS
3,539.92
3,582.86
CnrtiflcfttAfi of IndftbtftdneM
506.55
250.93
29.07
888.23
I^mil^r loATiff, rppayTn«nt piinclpAl
249.07
Imolfir lo*""! lTtf(^r<94t . . ..'......'.
19.22
Total expendltaxes on aoootxnt of indebtedness
786.55
1,156.52
Total e:q)endttuxes
4,326.47
4,739.38
lif^ATMw nn hand end of yearx
42.91
322.33
A"»ii1labl^ *or o'^iiaiy ^nenditans.
^.91
306.53
Ay»lla*»l^ for roM «Tiwn41t«rM
13.80
Total
42.91
322.33
VEGA BAJA.
Cash on hand beginning of year
XNCOMS.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levlea prior to July 1, 1901
Industrial and commercial license taxes.
Uoenses, permits, and certlflcates
Municipal property
Court fines
Miscellaneous
Total current income.
Insular loans
Total, including insular loans.
Total, including insular loans and cash on hand beginning of
year
EXFUtDlTUBBS.
Administrative expenditures
Lighting.
Publi
>lic works, maintenance, productive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
CivUxegister
Mlsoellttieous
Total current expenditures.
Certificates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness school board
82ga96
f65L96
6,60&73
t
"864 08
1,856.00
9a 50
l,7iai6
349134
10,964.81
4,ooaoo
14,984 81
15,27&79
4,106.58
482.66
22&00
319.63
2,129.20
2,518.00
48a 00
65a 11
11&25
19&20
7410
ll,3ia63
5,29&09
414
1, 4401 50
43a 00
1,587.77
lO&OO
20a99
9,072.49
9,072.49
9,724 47
2,388.67
297.21
15a 00
174 78
1,24a 88
i,7iaoo
56a 60
7&00
387.08
3a 60
7,03&91
2,287.15
95&78
64 05
a20
1,382.29
381.55
56.31
17.62
Total expenditures on account of indebtedness j 3, 3ia 18
Total expenditures
Balance on hand end of year. .'
1,837.77
14, 62a 81 8, 87a 68
651.98
85a 79
Available for ordinary expenditures .
Available for road expenditures
Total.
651.98
85a 79
65L98
85a 79
186a 79
5,274 50
62a 82
2, 03a 06
202.00
1,94a 28
106.00
8a40
10, 26a 08
10, 26a 08
ii,iia87
2,54&08
74a 40
12a 00
85a 81
1,415.67
1,488.59
4ia26
loaoo
191. 75
2a 85
7, 401. 41
l,4ia32
471.27
44 60
1,935.19
9,33&60
1,78a 27
1,15a 45
62a 82
1,78a 27
256
BEPOBT OF THE OOVEBNOB OF POBTO BIGO.
Net income and expenditures of mtmicipalUieSt by iUm$yforfucal years ending June SO,
1905, 1906, and 1907—KkfDtumea,
VIEQUE&
Item.
Caah on hand beginning of year
INCOME.
QenenU property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Industrial and commercial license taxes.
Licenses, permits, and oertlflcates
Municipalproperty
Court fines
JkCiscellaneous
Fiscal year ending June 30—
1906.
9ee&08
10,S2&04
147.34
1,307.50
260 £0
1,060160
366.58
140L66
Total current income I 13,7ia21
Insular loans I 1,50000
Total, Including insular loans.
Total, including insular loans and cash on hand beginning of
year.
BXPENDITUUB.
Administrative expenditures
Lighting
PudUc works, construction, nonproductive.
Public works, maintenance, proauctive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
Education, nonobligatory
Roads, nonobligatory
Miscellaneous
Total current expenditures.
Insular loans, rej>ayment principal.
Insular loans, interest
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary expenditures.
Available for road expenditures
Total.
YABUCOA.
16,210.21
16,88fiL29
3»22L44
600 60
3,00000
144.00
422.44
1,30L24
2,170.23
442.30
276.15
&30
30000
40O00
23a 17
1900.
13,306.43
3.306.43
3,30a43
3,30&43
12,206i01
4400
20.30
1,117.42
148.26
13,542.88
1,60000
16,042.88
18,44L31
3,37&46
68000
4,346l00
100 25
1,168.08
95a 80 !
2,70&34
24000
137.35
1.00
30000
127.66
3,022.24
67.76
3.09a 00
1,22&30
1,22a 30
1,220.30
1907.
$1,226.30
10,974.60
1,219l40
2a 30
99LS7
672.00
314.74
14,09&70
14,095l70
15,322^00
3,eOL23
737.87
2,40000
18000
l,105i06
1,502.15
2,910 96
72000
14a 36
4.50
17&00
265.01
12, 486. 86 14. 125i 01 13, 83& 14
12, 48& 86 17, 215. 01 I 13. 835. 14
1,48086
267.46
1.210 40
1,48086
Cash on hand beginning of year
INCOMK.
General property tax
8 per cent property tax for roads
Excise tax (municipal quota)
Taxes levied prior to July 1. 1901
Industrial and commercial hoense taxes.
Licenses, permits, and oertlflcates ,
Munidpai p roperty
Court fines
Miscellaneous
Total current Income.
Insular loans
Total, Including Insular loans.
Total, Including Insular loans and cash on hand beginning
of year
832.88
9,146.91
446.46
34.91
1,923.50
431.50
3,891.12
296.67
16,171.07
16,171.07
16,203.95
1334.89
8,118.25
1,754.00
641.00
2,960.73
215.65
1,154.62
14,834.15
14,834.15
16,109.04
$1,016.94
9,054.41
1,284.92
1,783.24
89.00
2,761.19
201.20
319.02
15.492.96
4.00s. 19
19,496.17
20,513.11
BEPOBT OF THB QOYSBHOB OF POSTO filGO.
357
Net ineomB and expendUures of mumeipaHiieiy by iUm$, for fiscal ytan ending June SO,
1906y 1906, and /P07— Continued.
YABUCOA-Continued.
Item.
EXPSNDITUBE8.
Admlnlstratiye expenditures
File department
Llrfitlng
PudUc works, construction, productive
Pubtfc works, construction, nonproductive.
Public works, raalntenanoe, proauctive
Public works, maintenance, nonproductive.
Charities
Public health
Courts
Penal institutions
Traveling expenses
avUreSster
Education, nonobllgatory
Roads, obligatory
Iflsoellaneous
Total current expenditures .
Certmcates of indebtedness
Insular loans, repayment principal.
Insular loans, interest
Indebtedness district road board . .
Indebtedness school board
Total expenditures on account of Indebtednesa.
Total expenditures
Balance on hand end of year
Unexpended portion of insular loan.
Available for ordinary expenditures .
Available for road expenditures
Total.
YAUCO.
Cash on hand beginning of year.
INCOME.
General property tax
8 per cent property tax for roads ,
Excise tax (muniapal quota)
Industrial and commercial license taxes.
licenses, permits, and certificates
Municipal property
Court Anes
Misoellaneous
Total current income .
Inflolar loans
Total, including insular loans.
Fiscal year ending June 3&—
1905.
1906.
H968.81
* "7M.'i5
895.16
1,123.10
2,288.72
3,492.21
386.00
981.11
116.80
75.00
609.88
188.60
16,742.67
68.06
68.33
126.39
16,809.06
334.89
334.89
334.89
Total, including insular loans and cash on hand l)eglnnlng
of year
EXPENDITtnUtS.
Administrative expenditures
Fire department
lighting
Public works, construction, productive
PubUc works, construction, nonproductive.
Public works, maintenance, proauctive
Public works, maintenance, nonproductive .
Charities
PubUc health
Courts
Penal institutions
Traveling expenses
CLvii register
EdocatiaD, nonobllgatory
22,467.97
601.00
730.76
3,744.08
213.11
27,747.51
11,772.26
39,619.76
39,860.23
6,639.76
1,169.60
712.77
1,877.60
577.70
6,037.34
6,381.26
614.00
1,096.55
300.26
666.00
82,995.84
37.25
489.19
1,046.88
600.00
1,000.90
2,116.78
2,783.40
006.00
766.68
06.11
230.00
'om.'m
13,932.67
60.09
168.84
219.63
14,162.10
1,016.94
1,016.94
1907.
$3,661.89
2n.46
4,056.27
096.00
688.62
3, 107.61
1,806.98
540.00
654.84
66.33
660.00
832.24
231.76
17,218.92
02.32
2,000.00
17.92
2,080.24
19,294.16
1,218.95
447.92
318.35
462.68
1,016.94
1,218.96
8340.47 ! 17,560.31
22,148.92
4,322.00
1,028.40
4,322.16
114.00
767.62
32,603.09
1904.60
24,118.64
4,940.21
4,732.60
1,032.06
3,886.08
169.75
38,809.13
32,693.09 38,808.13
40,243.40 39,773.63
6,340.41
1,126.22
666.12
3,960.61
6,554.76
891.00
262.00
4,360.60
4,249.92
1,161.22
462,63
440.00
600.00
6,300.40
916. 14
834.96
1,341.21
6,249.48
1,361.51
967.05
4,515.83
6,048.24
1,154.06
626.40
620.00
460.00
21162— S. Doc. 92. 60-1 ^17
258
BEPOBT OF THE GOVEBNOB OF POBTO BICO.
Nti income aand ezpenditures of munidpaliiUSj by iUmtj far fiscal yean ending June SO^
1905, 1906, and 1907— Continued.
YAUCO-Continued.
Item.
IXPSMDITUSSS— oontiniied.
Road«, obUgatoiy
Roadfl, nonobligatory.
lOioelbuieouB
Total conent ezpendltarBS .
Certiflcates of Indebtedneaa .
Fiaoal year ending June
1905.
$612.80
1,793.78
26,160.21
646.25
Insular loam, repayment piindpal 2,599.80
Inaularloans, interest 167 . 81
Indebtedness distxlct road board.
Indebtedness school board
Indebtedness insular trust fund . .
Total expenditures on account of indebtedness.
Total expenditures
Balance on hand end of year
Available for ordinary enenditures.
Available for road expenditures
Total.
1,696.21
1,150.64
6, 149.71
32,309.92
7,560.31
7,560.31
1906.
1907.
84,911.71
34,956.00
669.56
2,205.34
243.79
81.18
120.90
1,062.13
S3, 453.81
"'"'876.*96
33,530.67
687.50
2,375.72
178.59
1,062.11
4,382.90
39,338.90
904.60
4,303.92
37,834.59
1,939.04
904.50
452.64
1,486.40
7,560.31 I 904.60
1,939.04
Indebtedness of municip<Uities to insular government.
[June 30, 1905, to June 30. 1907.]
Municipality.
Adjuntas
Aguada
Aguadilla
Aguas Buenas
Aibonito
Afiasco
Arroyo
BarroB
Baramon
CaboRoJo
Caguas
Ciales
Cldra
Coamo
Comerlo
Fajardo
OuayanlUa
Humacao
Juana Diaz
Lajas
L«ares
Manati
Marlcao
Mayaguez
Morovis
Naguabo
Patlllas /.
Ponce
Rincon
Sabana Grande —
San Juan
Ban Lorenzo
San Sebastian . . . .
Toa Alta
Toa Baja
Vega Alta
VegaBaJa
Vieques
Yabucoa
Yauoo
Total
Total
amount of
loan.
115,
4,
14,
9,
10,
10,
6,
3,
9,
1:
2,
13,
3,
2,
2,
I:
6,
^?;
7,
13,
4,
3,
6,
35,
2,
3,
17,
6,
18,
!:
u
000.
000.
000.
311.
000.
000.
200.
000.
120.
000.
814.
000.
750.
000.
260.
800.
000.
270.
000.
000.
000.
000.
000.
40O.
000.
000.
000.
000.
643.
644.
500.
000.
669.
000.
500.
000.
000.
000.
000.
772,
00
00
00
67
00
00
00
00
72
00
29
00
00
00
00
00
00
44
00
00
00
00
00
00
00
00
00
00
40
27
00
00
42
00
00
00
00
00
00
25
Amount outstanding June 30—
1905.
$3,547.06
5,138.12
1906.
$11,803^13
4,ooaoo
9,502.62
2,577.73
10,000.00
4,2oaoo
'3,'829.'3S'
2,038.56
2,279.42
2,000.00
1,493.05
1.672.87
6,ooaoo
i2,'666.'66"
12,000.00 I 9,660.37
29,013.29
301,64&65
2,925.85
2,500.00
2,372.09
2,000.00
20,844.77
2,096.05
2,183.35
1907.
$10,666w67
3,200.00
8,800.00
4,500.00
9,ooaoo
6,666.67
3,363.64
2,378.94
701.25
i2,ooaoo
2,814.29
2,5oaoo
2,750.00
0,600.00
i,ooaoo
1,121.00
1,500.00
3,000.00
6,000.00
9,600.00
3,500.00
5,600.00
8,641.67
3,500.00
1,800.00
5,600.00
14,000.00
1,58&11
1,457.70
6,862.06
3,041.22
1,600.00
9,232.45
80,078.03
5,029.39
1,600.00
749.07
1,671.27
7,084.62
124,368.76
5.000.00
8,000.00
2,400.00
1,350.00
500.00
1,200.00
2,000.00
4,708.90
171,806.84
BEPOKT OP THE GOVERNOR OF PORTO RICO.
259
Jridcbtedness of municipalities to insular trust fund for amounts advanced to erect school
houses.
[June 30, 1903, to June 30, 1907.]
Municipality.
Amount
of loan.
Adjuntaa 15, 000. 00
Arecibo 1,878.50
Cabo Rojo 4,500.00
Ponce 14,100.00
-Rio Grando 5,000.00
Yauco 4,248.50
Total.
34,727.00
1903.
15,000.00
4,200.00
14, 100. 00
4,7ia63
4.248.50
32.263.13
Amount outfltanding June 30—
1904.
$4,083.35
1,878.50
3,350.00
14,100.00
2,700.00
3,283.88
29,395.73
1905.
$3,083.37
1,448.07
2,750.00
11,300.00
1,500.00
2,124.24
22,20&68
1906.
$3,000.00
978.45
2,150.00
9,700.00
300.00
1,062.11
17,190.56
1907.
$2,000.00
469.64
1,550.00
7,700.00
11,719.64
Certificates of indebtedness of municipalities to June SO, 1907.
Municipality.
Adjuntas
Aguada
AKuadilla
Moca
Anias Buenas
Albonito
Anaaco
Rincon
Barros
Barranquitas
Bayamon: Naranjito
Cabo Rojo
Caguas
C^muy
HatlUo
Qupbradillaa
Carolina
Tnijillo Alto
Ca yov
Cidra
Clale^
Comerio
Guayama: Arroyo...
Humacao
I9al)ela
Lajas
Las Marias
Manatl
Maricao
Morovis
Naguabo
Patilias
Ponce:
Guayanllia
Penueias
San German
San Lorenzo
JuncoB
Toa Alta
CoroEal
Dorado
V^a Baja
Vega Alta
Yabucoa
Yauco
Total
Total
certifi-
cates
issued.
112,
3,
9,
3,
1,
2.
2,
5,
2,
1,
6,
3,
1,
1,
2,
1.
2,
1,
2.
2,
1,
1,
1,
1,
2,
3.
2,
1,
3,
6,
2,
2.
954.51
568.76
471.24
149.79
606.14
435.50
358.58
237.35
588.78
588.55
316.23
390.80
780.77
095.73
699.18
250.98
167.95
562.85
302.18
781. 67
78&75
160.51
871. a5
501.71
650.02
520.72
674.23
702.91
85(i.64
154.33
317. 43
756.58
435.36
573. 74
294.46
053.62
154.69
879.60
195.23
144.19
106.77
228.12
270.95
9.58.79
Amount redeemed in fiscal year ending Jime 30—
1903.
106,681.33
$2,323.72
582.39
1,904 06
1,030.84
201.63
402.69
577.21
473.82
743.47
735.18
316.23
7a 16
540.00
728.04
1,520.38
654.59
33.50
483.73
628.00
735.89
1,785.75
481.80
1,300.72
118.34
100.42
104.15
613. 80
183.17
72.75
435.36
1,573.74
378.60
633.6(3
25.00
767.59
393.50
1,247.94
1,167.60
358.25
54.19
567.50
1904.
1905.
$3,011.32
597.05
2,022.97
520.91
351.13
485.70
430.34
1,142.61
708.33
213. 34
78.16
1,114.48
677.45
40.22
174.17
33.59
519. 78
188.68
444.18
27,237.47
553.74
392.60
118.34
331.72
104.14
168.56
425.73
220.55
241.98
68.87
178.66
$2,752.19
654.55
2,020.19
528.88
345.58
486.21
450.35
1,206.77
669.52
213.68
78.16
300.49
563.22
92.18
135.50
33.59
548.23
161.83
596.25
377.06
392. «)
118.34
365.97
104.14
164. 19
425.73
520.87
591.85
25.00
709.95
255.00
461.46
1,238.80
20.00
54.19
597.82
240.50
67.00
192.64
465.00
609.37
25.00
008.10
224.67
619. 78
1,231.99
620.82
54.10
597.82
20,034.30 119,342.99
1906.
$4,867.28
650.04
3,524.00
534.58
353.90
485.45
450.34
2,414.15
219. 73
213. 18
78.16
2, 417. 40
558.84
46.40
147.86
33.59
505.56
161.84
502.67
378. 10
391.75
118.35
385.46
104. 14
170. 74
425.73
11.29
241.24
108.81
192. 04
1907.
$1,075.73
534.58
353.90
485.45
450.34
247. 73
213.17
78.16
2,417.40
568.18
147.86
33.59
505.56
161.83
502.68
378.15
393.56
118.34
385.45
104. 15
170. 74
425.72
11.00
247.44
192.64
405.00
609.37
25.00
745.54
161.03
404.57
1,234.19
020.82
54.19
597.82
464.99
009.37
54.69
48.45
161.03
410.44
1,234.19
608.23
54.19
697.83
25,619.81 114,446.76
Total
certifi-
cates re-
deemed.
$12,954.51
3,568.76
9,471.24
3, 149. 79
1,606.14
2,435.50
2,358.58
5,237.35
2,588.78
1,588.55
316.23
390.80
6,789.77
3,095.73
1,609.18
1,259.98
167. 95
2,562.85
1,302.18
2,781.67
1,785.75
2, 169. 51
2,871.35
591.71
1,659.02
520.72
074.23
1,702.91
856.04
1,154.33
317.43
750.58
435.36
1,573.74
2,294.46
3,053.62
154. 69
2,879.()9
1,195.23
3,144.19
6, 106. 77
2,228.12
270.95
2,058.79
106,681.33
260
BEPOBT OF THE GOVERNOB OF PORTO RICO.
Floating indebtednesB of munidpdlities.
MunidpaUty.
Adjontaa
A^uadA
AguadillA
AmuM Buenaa. .
Albonito
Aflaaoo
Aredbo
Arroyo
Barranqultas..
BarroB
Bavamon
Cabo Rojo
Caguas
Camuy *..
Carolina
Cayey
Clales
Cidra
Coamo
Comerto
Corozal
Dorado
Fajardo
Ouayama
OuayaniUa
Ourabo
Hatlllo
Hiunacao
Isabela
Juana Diaz....
Juncos I...
Lajas
Lares
Las Marias
Lolza
Manati
Marlcao
Maunabo
Mayaguez
Moca
Morovis
Naguabo
Naranjito
Patilias
Pefiuelas
Ponce
guebradilias...
incon
Rio Grande
Rio Picdras....
Sabana Qrande.
Salinas
San Oerman
San Juan
San Lorenzo...
San Sebastian..
Santa Isabel...
Toa Alta
Toa Baja
TrujiUo Alto...
Utuado
Vega Alta
Vega BaJa
Vieques
Yabiicoa
Yauco
Floating debt on June 30—
1901.
H 013. 56
10.671.33
785.82
610.34
,984.00
415.42
,372.24
170.35
002.47
686.62
859.81
778.64
770.98
200.64
10,
1
3,
7;
15,
3
2
4
3
3
13
4;
2
3
5
11
6
3
3
2
4
12;
2
1
0,
6
4
2
36
4
2
1
1
3:
6
lai
2
6
1
1
2,
3
75
2
4
1
15
4
4
3
13
$13,277.55
4,730.57
9,649.34
2, 149. 28
3,050.93
4,327.13
4,838.63
3,288.20
1,922.62
3,845.94
2,462.63
3,853.10
11,250.35
3,697.66
385.49
33L09
607.86
135.60
169.24
300.64
672.63
898.24
386.28
159.57
924.28
974.53
184.70
310.20
474.66
486.67
240.39
543.74
427.89
627.00
801.22
972.69
909.06
5(i7.47
883. 8G
002.15
861.01
9,50.23
8S2.50
181.44
288.76
376. 47
551.57
457.92
584.42
446.06
588.44
355.71
642.69
074. 11
550.75
746.34
428.53
507.20
932.35
836.27
154.47
603.51
7()4.20
574.77
1903.
1,767.38
4,078.66
3,32L88
23L89
2,527.89
2,000.50
4,106.26
4,043.75
2,233.50
435.36
1,151.36
2,256.33
2,907.50
3,469.97
9,985.80
125.00
1,632.74
10,905.33
1,277.33
143.98
7,927.76
5,712.02
532.84
2,050.14
3,782.94
1,973.94
317.43
1,454.67
2,257.02
4,028.56
194,236.16
1,423.67
5,960.29
303.23
617.30
534.47
4,117.53
7,585.76
3,031.15
3,058.21
718. 71
4, 199. 52
1,448.42
1,872.26
6,319.02
3,558.50
6,033.68
2,423.94
9,640.25
1908.
16,545.02
1,024.50
3,323.36
3,732.74
1,032.62
4,160.62
8,239.40
6,359.73
5,394.21
4,882.36
13,681.54
6,163.04
48.00
4,560.36
5,985.09
1,586.60
1,549.71
3,072.86
5,e9L00
813.32
3,157.46
6,672.01
2,522.12
1,559.00
7,648.80
11,335.41
4,323.17
25,47&16
1,875.80
1,757.84
1004.
t8,795.13
1,713.66
4,045.69
4,667.70
550.03
5,047.34
15,654.00
2,954.86
7,429.46
6,309.35
10,689.98
8,655.04
230.00
3,552.11
6,734.40
178.34
3,968.79
3,160.84
8,398.84
1906.
18,201.77
718.33
3,609.32
1,055.89
7,527.92
9,064.54
2,272.01
2,370.47
2, 549. 00
4,76L49
2,805.48
1,609.25
6,32019
1,266.84
377.82
100.74
3L80
3,116.35
10,108.72
2, 099. 23
1,049.75
6,955.71
10,692.54
2,823.18
27,303.09
2,247.35
1,747.31
762.34
46,'652."88
1,576.29
1,29L25
1,140.07
8,920.70
834.56
1,916.28
7,922.62
8,266.37
2,725.40
14,315.90
4,279.36
30.75
57, 180. 71
474. 12
'3,' 409.' 43
2,432.18 ' 1,000.00
27.32 17.99
2,319.99
3, 120. 43
14,813.86
3,838.88
7,868.45
1,465.91
5,437.84
3,395.72
7,602.12
3,904.95
3,817.06
10,371.81
Total .501.128.15 418,164.73 {262,508.96
1,972.28
8,201.98
2,81091
6,643.40
1,(>33.93
377.63
2,698.52
4,048.06
6,322.50
"3,"946."87"
4,19L90
2,422.21
3, 744. 43
2,258.36
1,316.81
3,230.79
4,705.65
2,772.86
11,579.24
924.42
19.69
2,129.87
435.02
1906.
$120.00
486.10
1,664.50
1,647.02
7,376.36
3,678.03
235.96
1,541.51
941.37
496.70
423.17
4,605.43
"moo'
8.28
37.75
4,104.25
261.68
3, lo4. 99
834.56
645.67
2,697.36
6,825.93
1,514.46
1907.
$44.00
20.00
477.13
462.00
7,606.20
14,702.64
3,272.92
40.00
52&00
53.72
6,984.34
72.00
1,663.40
24.27
'2,'672.'66"
2.759.69
327.32
930.89
2,822.63
2,061.92
430.62
10 80
2,645.94
284, 186. 41 il41, 426. 46 , 77, 879. 31
33.00
15,828.76
SEPOBT OF THE OOVEBKOB OF POBTO BIOO.
361
Intular loang to municipalities.
Municipality.
Fajardo
AguoB Buenas..
Comeilo
PoDoe
Vega Baja
Yaoco
Sabana Grande.
BayamoD
San Sebastian . .
Mayaguez
San Juan
Vieques
Total, fiscal year 1904-5.
VoEa AJta..
Adjuntas...
Rlncon
Aguadilla..
Naguabo...
San Juan...
Arroyo
Coamo
Lares
Juana Diaz.
Aug. 12,1905
Aug. 31, 1905
do
Sept. 20,1905
do
Sept. 26, 1905
Mar. 8,1906
Apr. 10,1906
do
Apr. 17,1906
PatUlaa do
ToaBaja May 31,1906
Aguada I June 23,1906
Aibonito ' do
Date of loan.
July 16,1904
July 19,1904
do
Sept. 14, 1904
Oct. 19,1904
do
Dee. 1, 1904
Jan. 23,1905
do
Mar. 28,1905
May 15,1905
May 22,1905
Total, fiscal year 1905-6.
Maiicao
Morovls
San Sebastian.
Afiasco
Aguas Buenas.
Barros
Cialea
Aguadilla
Ouayanilla
Arroyo
Ouayama
Toa Alta
Coamo
San Lorenzo..
Yabucoa
Manati
Gomeiio
Bayamon
Humacao
Cabo Rojo
Caguaa
San Juan
Laias
Cldra
Mayaguez
Bayamon
Patillas
VegaBaJa
Toa Alta
Las Marias
Mayaguez
JoanaDiaz
Total, fiscal year 1906-7.
Total, 1904-1907
July 6,1906
do
....do
July 27,1906
Aug. 2,1906
do
Aug. 6,1906
Aug. 21, 1906
do
....do
Sept. 19, 1906
do
Sept. 20,1906
Sept. 24, 1906
Sept. 25, 1906
Sept. 29, 1906
Oct. 16,1906
27,1906
4,1907
7,1907
9,1907
9,1907
16,1907
do
Apr. 20,1907
May 8, 1907
May 21,1907
May 31,1907
do
....do
June 10,1907
do
Oct.
Jan.
Jan.
Mar.
Apr.
Apr.
Total amount author-
ized and purposes
for which granted.
Payment
of indebt-
edness.
12,800.00
4,311.67
2,500.00
35,000.00
3,000.00
11,772.25
3,644.27
6,420.72
8,669.42
12,000.00
2,500.00
92,618.33
1,000.00
14,922.44
2,643.49
5,943.79
108.81
1,950.03
114.16
558.00
27,240.72
1,068.00
4,000.00
5,500.00
10,000.00
5,000.00
3,000.00
5,000.00
3,000.00
6,'666.66
7,000.00
"2,"276i44
1,400.00
35,000.00
88,258.44
206,117.49
Public
improve-
ments.
$3,000.00
3,000.00
77.66
6,056.21
2,891.19
15,000.00
4,200.00
2,000.00
12,000.00
4,049.97
2,000.00
1,500.00
3,885.84
9,442.00
63,102.77
5,912.00
4,500.00
2,000.00
2,000.00
2,000.00
16,000.00
25,000.00
"26,666.66
760.00
20,000.00
12,000.00
60,000.00
62,000.00
6,000.00
2,760.00
10,000.00
4,000.00
6,000.00
1,000.00
7,000.00
10,000.00
267,912.00
334,014.77
Amount
of loan re-
ceived to
June 30,
1907.
$2,800.00
4,311.67
2,500.00
35,000.00
3,000.00
11,772.26
3,644.27
6,420.72
8,660.42
12,000.00
2,500.00
3,000.00
95,618.33
1,000.00
16,000.00
2,643.40
12,000.00
3,000.00
15,000.00
4,200.00
2,000.00
12,000.00
6,000.00
2,000.00
1,600.00
4,000.00
10,000.00
90.343.49
7,000.00
4,000.00
10,000.00
10,000.00
6,000.00
3,000.00
5,000.00
2,000.00
2,000.00
2,000.00
3,000.00
11,000.00
6,000.00
4,000.00
7,000.00
750.00
2,700.00
2,270.44
12,000.00
2,814.29
6,000.00
2,760.00
1,400.00
4,000.00
116,684.73
301,646.55
Amount
outstand-
ing June
30.1907.
$1,121.00
"i,'666!66
14,000.00
1,200.00
4,706.90
1,457.70
7,200.00
30,687.60
500.00
10,666.67
1,586.11
7,200.00
1,800.00
"i,'363.'64
1,000.00
9,600.00
3,000.00
1,600.00
1,360.00
3,200.00
9,000.00
61,866.42
5,600.00
3,500.00
8,000.00
6,666.67
4.500.00
2,378.94
2,500.00
1,600.00
1,600.00
2,000.00
2,400.00
8,600.00
5,000.00
2,000.00
3,600.00
*"76i."26
i2,'666'66
2,814.29
6,000.00
2,760.00
1,341.67
4,000.00
89,262.82
171,806.84
262
BEPOBT OP THE GOVEKNOB OF PORTO RICO.
InsuUir loans to school boards.
School board.
Adjimtaa
Aguada
AguadlUa
Affuaa Buenas .
Afiaaoo
Arecibo
Barros
Bayamon
Camuy
Cayey
Clales
Comerio
Fajardo
Lajas
Las Marias
Maricao
Mayaguez
Morovls
Naguabo
Patlllas
Ponce
Sabana Qrande.
San Lorenso...
Utuado
VegaBaJa
Manatl
Total, fiscal year 1904-5.
Aguada
Arecibo
Aeuadilla
Anasco
Sabana Qrande.
San Qerman
Manatl
Camuy
Hatillo
Lare»
Coamo
Rio Piedras
Naguabo
ToaBaja
Date of loan.
Total amount author-
ised and purposes
for which granted.
Pajrment
of indebt-
edness.
July 16,1904
do
do
....do
do
....do
....do
....do
....do
....do
....do
Total, fiscal year 190&-6.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
Oct. 3,1904
Aug. 31,1906
do
Sept. 20, 1905
Oct. 6,1905
do ,
do
Oct. 11,1906
Nov. 8,1905
do
Mar. 31,1906
Apr. 10,1906
.....do
do
May 31,1906
$980.00
408.00
750.00
365.00
806.00
1,411.00
348.00
672.00
1,000.00
734.00
323.33
925.00
182.00
650.00
675.00
216.00
3,680.00
600.00
402.00
394.00
1,000.00
425.00
800.00
862.00
208.00
700.00
Public
improve-
ments.
19,406.33
196.00
1,500.00
2,000.00
1,200.00
Humacao...
Patlllas
Salinas
Bayamon...
Juana Diaz.
Isabela
Arroyo
Quayama...
Lajas
San Oerman
Yauco
Ponce
San Juan ...
Total, fiscal year 1906-7
Total, 1904-1907
Aug. 21, 1906
do
Aug. 25,1906
Aug. 29,190t)
Oct. 1, 1906
do
Oct. 9, 1906
Oct. 24,1906
Feb. 25,1907
Mar. 9,1907
....do.. ..
Apr. 9, 1907
May 9, 1907
1,000.00
5.896.00
$1,000.00
900.00
2,000.00
1,200.00
3,000.00
3,000.00
5,000.00
6,000.00
3,500.00
1,500.00
750.00
300.00
1,050.00
26, 442. 33
27, 100. 00
1,000.00
8,000.00
1.000.00
6,000.00
4,000.00
5,000.00
6,000.00
1,200.00
8,000.00
50,000.00
48,000.00
Amount of
loan re-
ceived to
June 30,
1907.
$080.00
408.00
750.00
356.00
806.00
1,411.00
348.00
672.00
1,000.00
734.00
323.33
925.00
182.00
550.00
675.00
216.00
3,680.00
600.00
402.00
394.00
1,000.00
426.00
800.00
862.00
208.00
700.00
19,496u33
Amount
outstand-
ing June
30,1907.
1,000.00
1,096.00
1,500.00
2,000.00
i,2oaoo
2,000.00
1,200.00
3,000.00
3,000.00
5,000.00
6,000.00
3,500.00
1,000.00
1,500.00
32,996.00
750.00
1,000.00
600.00
1,000.00
4.500.00
300.00
4,000.00
1,200.00
138,200.00 13,250.00
165,300.00
65,742.33
$37a00
1,472.00
24a 00
2.062.00
365.34
75a 00
i,2oaoo
853.34
1,200.00
*i,*86i*78
1,800.00
4,000.00
5,400.00
3,062.50
500.00
1,35a 00
22,282.96
9oaoo
"966.06
4,500.00
200.00
3,333.34
1,20a 00
11,033.34
36,398.30
Exhibit — .
BEPOKT OF THE ATTSITOK OF POKTO KICO.
Office of the Auditor,
San Juan^ September 30^ 1907.
SiK : In accordance with the terms of the organic law of Porto Rico,
I have the honor to submit herewith my annual report on the oper-
ations of the department of the auditor, together with a statement of
the financial transactions of the insular government for the fiscal year
ending June 30, 1907, with comments and comparisons thereon. A
statement of the exhibits and schedules accompanying this report is
furnished. In my annual report for the fiscal year ending June 30,
1906, 1 described briefly the system of audit and accounting as I had
found it on reaching rorto Rico, and the conclusions that I later
formed as to its serious defects. In order that the department of the
auditor might properly fulfill its important functions and assume its
rightful place m the activities of the insular government, I recom-
mended radical changes in the system and advocated the introduction
of more modem methods into the auditing and accounting work of the
insular government.
DIBECT AUDIT SYSTEM.
During the fiscal year under review, a large number of the proposed
changes were made in accordance with my plan as outlined. One of
the most important of these was the introduction of a system of
direct audit. In the then existing system, the auditor — contrary to
the best modern practice — ^was passing upon payments some time after
they had been made. Moreover, in consequence of the disbursing
oflScer system, much duplication of work prevailed, with resulting com-
plexity and unnecessary expense. It was only when the disbursing
officer s accounts were submitted for audit — some weeks after pay-
ments had been made — ^that the record of such payments would reach
the auditor's office. The disadvantage to the government and in-
convenience to the auditor of being then called upon to correct dupli-
cate, mistaken, and illegal payments so long after the payees had
received their money will readily be understood. It will also be seen
that as these statistics and recoras arrived at least two months behind-
hand, they had lost much of their auditing and statistical value.
As a first step in bringing about the necessary changes in the sys-
tem I perf ectea a plan of audit before payment, and at the next ses-
sion of the legislature introduced a bill which provided that all claims
should be passed upon by the auditor and allowed by him on settle-
ment warrant before they could be paid, with the exception of a few
special cases of cash payments, or tnose of great urgency that would
be paid by special disbursing officers. Further, this bill provided
for a paymaster's bureau in the treasury department instead of the
264 BEPORT OP THE QOVEBNOB OP POBTO BIOO.
former bureau of disbursements. This new bureau handles practi-
cally all the regular disbursements. It was urged against the bill
that such a system of direct audit was not adapted to government
work, but after protracted debate the bill passed the legislature with
a number of changes, which, however, did not in any way affect the
original idea as drafted in the bill. The act provided that the sys-
tem of direct audit should go into effect July 1, 1907, and accordingly
on that date the change was made. The new system in practice has
given satisfaction, both to the auditor's office and to the heads of
the other departments of the insular service. Payments have been
promptly made, an excellent check secured that was formerly lacking,
and the chances of duplicate or illegal payments reduced to a mini-
mum. By the abolition of the disbursing office the former duplica-
tion of accounts has been done away wim, and the system of audit
simplified. As between the expense of the paymaster's bureau com-
Sared with the former disbursing office there has resulted an inci-
ental saving for this year of $8,000 in salaries. Undoubtedly a
still further saving of expense can be expected in the future. Fur-
thermore, the new system enables us to keep the records of the office
right up to date, and statistical information given heads of depart-
ments and the legislature is consequently of greatly enhanced value.
The method pursued in settling vouchers under the new system is
as follows : The vouchers are received from the several insular de-
partments, individually receipted for, and stamped with the date of
receipt by the division of claims and accounts oi this office. They are
then passed to the clerks, whose duty it is to examine them and verify
certifications, prices, appropriations to which they are charged, etc.,
and to fuUy determine whether each voucher is a proper one for pay-
ment. The vouchers then bo to the abstract clerk, who groups them
together under their several appropriation heads, and abstracts them
in triplicate. These abstract sheets are carefully checked and verified
with the vouchers and are then sent to the division of bookkeeping
and warrants, where a warrant is drawn for the total amount of the
abstracts then ready to be paid. After verification, these warrants
are signed by the auditor, approved by the governor, and forwarded
to the treasurer for payment by the paymaster in the treasury de-
partment. In this way the great mass oi ordinary payments are set-
tled. The following is the method employed : The treasurer gives the
paymaster a draft equal to the total amount of the warrant. This
draft is placed to the paymaster's credit in the bank, and a^inst it he
immediately draws checks for the several amounte makmg up the
items of the abstract. This system permits the paymaster's account in
the bank to be kept at a minimum figure, and has made it possible to
greatly reduce the amount of his bond. Some payments, however, of
large amount or unusual character are settled on warrants which the
treasurer prefers to pay direct, rather than through the paymaster.
B£KDEBINQ OF ACCOUNTS.
Hand in hand with the system of direct audit, another important
change in accounting methods has been made, whereby all checks for
payments, both by tixe paymaster and special disbursing officers, are
verified in the auditor's omce with the warrant or voucher upon which
payment was made. The paymaster is required to render a monthly
BEPOBT OP THE GOVBXBNOB OF POBTO BICO. 265
acoount, showing, on one side, his receipts of treasurer's drafts, and,
on the other, his payments for which he nas received paid checks back
from the bank. The balance of his account is ordinarily made up of
payments made by him, but for which he has not. received the paid
checks from the bank. In the examination of this account the pay-
master's checks that have been paid, canceled, and returned by the
bank are individually compared with the warrants upon which they
were drawn. Likewise, beginning October 1, special disbursing offi-
cers will be required, when rendering their accounts, to send in those
of their checks which have been paid and returned by the bank, at-
tached tp the vouchers for which they are issued in payment. Under
the old system of pavment by disbursing officers their checks were
periodically examined as to amounts in examinations made of the
books of their offices, but these checks were never compared with the
vouchers for which they were drawn in payment.
ORDER SYSTEM.
In conjunction with the direct audit I have had introduced a new
order system. The various departments of the government now have
a regular form on which orders are made in triplicate, one remaining
in the said department, another going to the one selling goods to the
government, and the third to the auditor's office to be used for the pur-
pose of checking vouchers. It is believed that with the uniform order
system developed the auditor's office will have a far better check than
previously upon the expenditures of the insular government.
PREMATURE RECEIPTING OF VOUCHERS ABOLISHED.
The previous practice of requiring firms dealing with the govern-
ment to receipt their vouchers before presenting them for payment
by the government authorities was one which, to mv mijid, served no
useful purpose. Such receipting is clearly of little or no value in
proving subsequent payments. I therefore recently issued a general
order abolishing this premature receipting. In place of the receipt
I have had inserted on the new voucher forms a certificate for the
prospective payee to si^, stating that the amount charged on the
voucner is correct and just and mat payment therefor hag not pre-
viously been received.
REDUCING NUMBER OP VOUCHERS.
Much has. been done during the past year, and particularly since
the system of direct audit went into effect, to simplify and reduce in
number, wherever possible, the many vouchers that are sent to this
office for audit. For example, take the many bills forwarded us every
month by the insular police for house rent and water rent. I have
recently had prepared a form similar to a pay roll upon which the
house rent and water rent of the several posts will be listed, a sepa-
rate monthly roll being made for house rent and for water rent of
each of the seven police districts of the island. A^in, the teachers
on the island — approximately 1,300 — ^will be paid this year upon pay
roll instead of upon separate vouchers, as in the past. The method
266 BBPOBT OP THE GOVEBKOB OF POBTO BIGG.
devised for checking pay rolls in this case has met, I think, success-
fully the objection raised that a pay roll system, though simple, would
not protect the government against fraud to the same extent as the
former system. I believe that this part of the work can still be con-
siderably simplified by the introduction of new forms and methods,
and it will be my effort throughout the year to accomplish as much as
possible in this direction.
Beginning July 1, 1907, another much needed change was effected.
The receipts for the insane asylum from pay patients, which now
come in at the rate of considerably over $5,000 a year, were divided
at my direction into two equal parts, one of which is repaid tp " Con-
tingent expenses, insane asylum," subhead " Subsistence," and the
other to " Contingent expenses, insane asylum," subhead " Clothing,
bedding, etc." The appropriation act for several years has provided
for this class of receipts to be repaid to the appropriation " Contin-
gent expenses, insane asylum," but it has never stated to which sub-
head they should be repaid. Until the close of the year under review
they have been entirely repaid to the second named subhead, but this
is manifestly unfair, as the subhead " Subsistence " requires a much
larger sum to be appropriated than the subhead " Clothing, bedding,
etc.," and is, moreover, seriously drained by the extra subsistence and
the better food demanded by the large number of pay patients now
at the asvlum. It is therefore clearly right that the subhead " Sub-
sistence should be reimbursed by at least one-half of the receipts
coming in as repayments from sucn pay patients.
In this connection I would call attention to a subject which the
legislature should carefully consider at its next session involving a
branch of its policy as to government accounting. The various insti-
tutions of the government for whose maintenance the legislature
appropriates every year, collect as agents for the governmenf.
through their institutional officers, certain receipts for services per-
formed by various inmates of the institutions. As illustrations of
this, I might menton the pay patients' money above mentioned, the
funds resiilting from the sale of goods made by the prisoners in the
penitentiary, and the proceeds of the sale of needlework of the girls
m the Girls' Charity School, etc. The tendency in the past has been
to have such receipts deposited in the insular treasury as repayments
to the several appropriations made by the legislature for the support
of said institutions. Under this system it is difficult for the legisla-
ture to tell beforehand how much money will be available during
the year in any given appropriation beyond the sum which it con-
templates setting aside. Another system would be for the legislature
to make flat appropriations for whatever they deemed necessary for
each institution, and any receipts resulting from services performed
or money collected by the institution would enter the treasury as a
receipt and not as a repayment, and thus go into the general fund.
In this way the legislature — ^the proper authority — certainly obtains
a more complete control over the authorization of government ex-
penditure. It might be urged, contra, however, that the interest
taken by the superintendents and inmates of the institutions in their
work would be greatly diminished should they lack the assurance that
the legislature would return to the institution by increased appro-
priations the money made through the work of the inmates.
BBPOBT OF THE GOVERNOB OF POBTO RICO. 267
During the year it has been frequently necessary to insist on the
principle that any collections made by a government agent, whether
an officer of an institution or otherwise, should be at once deposited
by such agent in the insular treasury. This agent, furthermore,
should be under an adequate bond. Ignorance of this principle has
led in some cases to the retaining of such receipts and their use as
ready cash in the current expenses of the institution, only the balance
being later turned into the treasury.
ACCOUNTING FOR EXPENDITUB£ OF BOND PROCEEDS.
Before expenditures on account of the proceeds of the bond sale
were entered into, a plan was made and adopted, after conference
with the commissioner of the interior, for handling the accounting
and Bookkeeping between the two offices resulting from this large ex-
tension of work and expenditure.
NEW FORM OF REGBIPT.
On the initiative of the treasury department, a new form of re-
ceipt to be signed by the treasurer and countersi^ed by the auditor
has been adopted and is now in use. This receipt, though scarcelv
larger than the former one, carries on its face divisions into which
the sums from the various sources of insular receipts may be entered.
In this way the number of receipts has been greatly reduced, it hav-
ing formerly been necessary to make out a receipt representing each
source of the deposit of government money that had been made. By
this system also the booo^eeping of both offices has been considerably
simplified.
FORM OF RENDERING ANNUAL REPORT.
The form of rendering tne annual report this year is somewhat
different from that of previous years. The former method seemed
confusing. This was largely due to the disbursing officer system, and
to the fact that the disbursements of most of the funds of the insular
covemment were made before audit. This gave rise to a statement
m the auditor's annual report of the expenditures on accountable war-
rants and a further statement of audited expenditures. These state-
ments would practically always be at variance, as in almost every ap-
propriation there would be repayments or claims paid on settlement
warrants, or other transactions that would vary somewhat the two
statements. Consequently, it was difficult for the nonexpert to dis-
tinguish between expenditures on accountable warrants and audited
expenditures, thus giving rise to many questions as to which figure
should be accepted in preparing statements. Hereafter, however, it
will not be necessary to show advances on accountable warrants, since
the disbursing officer system has gone out of existence. In this report
the advances on accountable warrants have been omitted and a state-
ment made of actual receipts and actual disbursements. It is believed
that as far as the present arrangement of the books and records of
this office will permit the present form of report will clearly set forth
the condition of the government at the close of the year under review
and its operations tl^oughout the year.
368 BEPOBT OF THE GOVEBNOB OF POBTO BICO.
This change will make it possible in our succeeding reports to
greatly extend the range of statistics obtained from the figures
received in the auditor's office, but even this year we are able to give
much fuller statements as to the source of miscellaneous receipts, as
well as more detailed statements in all the schedules showing the vari-
ous activities of the government. Also the annual report can in future
be prepared at an earlier date than, formerly, as it is no longer neces-
sary to wait for the disbursing officer to turn in his balances to the
auaitor's office. Further, the preliminary report formerly made to
cover the months while waiting for these balances to be returned can
now be omitted. It was always unsatisfactory and confusing when
compared, with the final report, and of somewhat doubtful value.
The statement of receipts and expenditures of the insular govern-
ment (Exhibit B) is intended to set forth completely the transac-
tions of the government for the year under review. With but' few
exceptions these transactions are all of the nature of cash receipts
and c^h disbursements. There will probably be found a slight dif-
ference between the total receipts and total disbursements as shown
in this statement with those of the treasurer's report, owing to a few
transactions being shown in this exhibit that are not cash transac-
tions. For instance, the item " Sales to the departments by the
bureau of printing and supplies — ^transfer letters,^' $23,117.65, does
not appear on the general (or cash) ledger, as it is a book transac-
tion, consisting of a transfer by auditor's letter, after auditing bills
of the bureau of printing and supplies « from the appropriations of a
department to which printing or supplies have been rendered, to the
credit of the contingent appropriation of the bureau. As these
charges to the apropriations of the various departments are included
in the expenditure side of this statement (Exhibit B), it is necessary
that they be shown on the receipt side in order to balance. Again,
the item "Amount in hands of disbursing officer at close of fiscal year
1905-6, transferred to fiscal year 1906-7," $2,907.37, is in this state-
ment included in the receipts as it is made up of disbursing officer's
balances carried over from the fiscal year 1905-6 and spent m the fis-
cal year under review. It thus appears in the expenditure side of
this report and consequently is shown as a receipt in order to balance.
CONTRACTS.
The situation as regards the contracts made by the several govern-
ment departments is considerably improved over that of last year.
By a law passed in the last legislature, it was enacted that goods, pur-
chased by these departments in sums of $300 or over could be con-
tracted for only after public advertising for bids. The law in other
respects makes strict requirements in regard to the acceptance of such
bids and other details m the purchase of goods. It is too early yet
to see clearly the practical results of this law, or to determine whether
all its provisions had best be continued on the statute books. I be-
lieve that the large operating departments of the insular government
are drawing their contracts more carefully now than a year ago, and
that the copies thereof are being more promptly rendered to this
office. Information to show why penalties have been waived and
« See page — of this report
BEPOBT OF THE GOVBBNOB OF POBTO BIOO. 269
clauses in contracts voided, is more freely given on request than
formerly. It would be desirable, though impracticable with the pres-
ent office force, to keep a contract lecher, in which would be posted
all contracts as soon as received in this office. As fast as payments
were made upon these contracts, by reason of the work perfonned or
material furnished, these payments would be set over against the
contracts to which they applied. Thus a trial balance of this ledger
at any time would show the total contractual obligations of the insu-
lar government, as well as the remaining obligations under any one
of the individual contracts. When one takes into account the magni-
tude of the operations that the government is now carrying on, and
that there is always a possibility of revenues becoming smaller or of
the appropriations being undujy depleted within the year, it is easy
to understand the importance of Imowing at all times the current
liabilities of the government and of each of its departments arising
from contracts or other agreements.
RECEIPTS AND DISBURSEMENTS.
I regret that thus far it has been impracticable to change the pres-
ent unsatisfactory receipt and disbursement method of keeping the
government accounts to one of assets and liabilities — ^revenue and
expense. The many advantages afforded by an asset and liability
system of accounting are stul hardly appreciated among officials
and employes of the government. A corporation or business house
could not ao business successfully at the present day by merely keep-
ing a record of the cash income and cash outgo, without keeping
any record of the actual income and expenses, as well as changes in
asset and liability accounts. The same principle should apply to
government work, and I am sanguine that the present movement of
government accountants will assist greatly in advancing this view.
The subject is such an important one that I believe it deserves an
illustration to show the radical weakness in this respect inherent in
the existing system. To begin with, the insular government has
not at present a complete list of its assets and liabilities. Available
and complete schedules of insular government property — ^personal
and real — ^with cost or value thereof, do not exist. There are no
figures on the books showing the various current assets, such as taxes
due and collectible during the current fiscal year, rentals, or other
income accrued but not realized. Figures are lacking, which, if
properly assembled, would show the many contingent and actual lia-
bilities of the government, such as accrued interest on bonds^ bills
payable, and claims outstanding. It is true that some of this infor-
mation could be extracted from the books as they are at present, but
a balance sheet showing the assets and liabilities of the government
could not be drawn from them as at present constructed.
A proper accounting system would take the present cashbook rec-
ord and allocate its items to asset and liability accounts or revenue
and expense accounts. Besides the cash transactions there are many
items, such as accruals, that should be taken into consideration in
a comprehensive system of accounting. The many items that now
stand on the books independently should be drawn together under a
number of controlling accounts, which, when grouped in a balance
270 BEPOBT OF THE OOVEBNOB OF PORTO MOO.
sheet and a statement of revenue and expense, would show the con-
dition of the government and the result of its operations. Conse-
Suently, at any time a balance sheet from the general ledger would
isclose the correct financial standing of the government, and a
revenue and expense statement from the general ledger would, at the
close of any period, show the revenue and expense for that period.
I feel that the shortcomings of the present booKS and records in this
direction are so great that I intend applying to the next legislature
for the small special appropriation that will be necessary U> instaU
an adequate and comprehensive accounting system.
WORK OF OFFICE DIVISIONS.
It has been the attempt of the auditor's office throughout the past
year to furnish as complete fiscal information as possiole — whenever
so requested — to the governor, the department heads, the executive
council, the house of delegates, and the several commissions and citi-
zens. When the legislature was in session, I informed the speaker
of the house of delegates that this office was at all times ready to
furnish any statements or fibres that could be of assistance to the
delegates. A great deal of information was subsequently requested
and furnished. It has been my endeavor to develop as much as pos-
sible this feature of the work oi the auditor's office. The secretary of
the House of Delegates also courteously requested my collaboration
in unifying and improving the system of accounts ana records of his
office. The fact is, however, that the auditor's office still continues,
as in the past, to be greatly handicapped in its number of clerks, and
consequently has been in a position where it can do little but keep up
the regular routine work and correspondence that is imposed upon it
by law.
It is my intention to earnestly urge the next legislature to allow in
the auditor's budget an appropriation for establishing in this office a
tax plant to contain all the records necessary to check and verify the
various revenues of the island. At the present time the clerks of this
office check the accounts of the revenue collectors from the tax plant
of the treasurer's office. But since these records of the treasurer have
already been largely used in arriving at the figures submitted by the
collectors of internal revenue for audit, it is obvious that such a check
is not adequate, as would be the case if a tax plant were established, so
that in this field, as in all others, the auditor would have independent
records from which to check.
The usefulness of this office could be more extended in other ways
were the Legislature to grant further appropriations. Considerable
additional work has been placed upon the several divisions of the
auditor's office during the year as compared with former fiscal years.
The work of the division of internal revenue has been naturally
increasing from year to year since civil government was established.
In addition to this natural increase, a very radical change in the
revenue law taxes the capacity of this division to the utmost. For-
merly there were only eight collectors of internal revenue in the
island. These rendered their accounts to the auditor's office, which
accounts included the subcoUections of the various deputy collectors
under them, as well as their own collections. The new law made
the deputies full collectors. This increases the number of collectors
BEPOBT OF THE GOVEBNOB OF POBTO BICO. 271
who are rendering their accounts independently to the auditor's
office from 8 to 62. While the work of this division has been largely
increased in this way, the increase has been somewhat minimized by
the consolidation into one account of the several different accounts
which each collector formerly rendered. This new account is so de-
vised that the auditor can certify to it upon the same form that
the collector renders, and thus saves a restating in this office of
so many accounts. The increase in the number of loans to municipali-
ties and school boards, as well as the monthly deductions of principal
and interest on the same that have to be computed, has also consid-
erably increased the work of the division. Furthermore, the divi-
sion now devotes quite a little of its time to counting internal revenue
stamps received from the bureau of printing and supplies prepara-
tory to turning them over to the treasurer and chargmg the latter
therefor upon the books of this office.
The work of the division of claims and accounts has been com-
pletely changed by the introduction of the method of direct audit.
The staff of this division, though enlarged by three additional clerks,
has been taxed at times in handling the large number of vouchers
presented for settlement. The method pursued in settling these
vouchers by the new system has already been described. For the bet-
ter handling of the work, various clerks have been assigned to the
examination of certain classes of departmental vouchers and pay rolls.
In this way the several clerks can each specialize on the necessary
knowledge required for passing on the vouchers. In a shprt time,
when the Department of the Interior shall have completed its sur-
veys and other preparations for road building, and when the addi-
tional force for this work is fully organized, the expenditures from
the proceeds of the bond sale will reach a large monthly total. The
examination of the many vouchers resulting from these expenditures
will place a great deal of additional work on this office, and it may
prove necessary to secure additional assistance to handle the increas-
mg number of vouchers. The efficiency of this division would un-
doubtedly be greatly improved if it had sufficient personnel to enable
it to keep full and complete records of information furnished by the
several departments, current prices, etc., against which to check and
verify the vouchers. There could also be much information of value
furnished by this division if it were slightly enlarged.
Many changes also have been made in the division of bookkeeping
and warrants. Much work and several books of account that were
deemed unnecessary, or of little value, have been dispensed with, but
in their stead several new books, mentioned elsewhere in this report,
have been opened, in order to furnish additional information oi sta-
tistical value both to this office and to the other departments in show-
ing the operations of the government. In this division also the new
law, which increased the number of collectors reporting independ-
ently to the auditor, greatly increased the number of accounts to be
booked. This division has also had assigned to it the auditing of the
paymaster's monthly account under the new system of direct audit,
which involves the checking of a large number of paymaster's checks
that have bwn returned by the bank, against the warrants upon
which they were issued. The division has also taken over the stamp
records formerly kept by the division of internal revenue, whicn
books have been revised so as to make their bookkeeping information
272 REPORT OF THE GOVERNOR OF PORTO RICO.
more readily accessible. Two books to be known as the register of
receii)ts ana the itemized statement of miscellaneous receipts have
been installed as of July 1, 1907. These books will furnish valuable
statistical information in the way of analysis of all the receipts of the
insular government, which has heretofore been lacking in this office.
Moreover, for lack of sufficient personnel it was found impossible to
compile the statement desired by the treasury department from which
to make an approximation of the true income and expenditure of
the insular government from the beginning of civil government. As
the new system in the auditor's office will enable us in the future to
give true income and expenditure, it was therefore thought useful
to get an approximation as near as possible of the past years. To
do this it was necessary for the employes of the treasury depart-
ment to come to the division of bookkeeping and warrants, and, with
the cooperation of that division, to take off the necessary figures from
the auditor's books.
This office at the last session of the legislature received an addi-
tional appropriation to provide for an examiner. Unfortunately,
however, it has been necessary to retain this official constantly in the
office on account of the large increase in office routine work. Never-
theless the necessity is as great to-day as it was a year ago for an
annual examination — and in some cases a semiannual examination —
of the various departments and offices of the insular service. I can
not feel that the duties of the office are properly performed until it
is possible to have one examiner constantly engaged in these outside
examinations. As I said last year I feel confident that the saving
to the insular government resulting from the appointment of such
examiners will exceed their salaries many times, as has happened in
the case of the court examiner attached to this office.
SAVING EXCHANGE.
During the last year the insular government has been paying a
more than usually large amount of exchange. All payments made
by the treasurer or paymaster are by check 'Upon a local bank. Con-
seouently when purchases were to be made in the States a check upon
a San Juan bank was used. In many cases a creditor would not
object to the difference in exchange, but with the hardening of the
money market the banks in the States have become more strict, and
have charged in many cases a rather high exchange rate on Porto
Rican checks. A number of the insular government's creditors ob-
jected and not a few made claims against it for the expense they
were thus put to. I felt that the matter was of sufficient importance
to justify the making of an effort to save this expense to the govern-
ment, and therefore conferred with representatives of the localbanks.
The latter, after some correspondence, agreed to have their New
York representatives cash all drafts of the treasurer and all checks
of the paymaster at par. I have requested the treasurer and the pay-
master to stamp upon their checks in favor of payees in the United
States the following words : " Muller, Schall & Company, bankers,
New York City, will pay par in New York funds for this." As a
result such drafts and checks are given the value of New York
exchange.
REPOBT OF THB QOYBBSTOA OF POBTO iUGO. 278
LAWS AS TO BOm>lSQ TKSULAR OFFICIALS, ETC.
The laws in regard to bonding insular offi<^als are lacking in uni-
formity, so that it is at times extremely difficult for the one required
to be lionded to know what department to apply to for the necessary
information required. In some cases the auditor passes upon the
amount, form, and execution of the bond, and the treasurer upon
the amount and the sufficiency of the sureties. In others, the attor-
ney-general is the authority for passing on the form and execution
and the auditor determines the amount. I would earnestly recom-
mend that this matter be taken up at the next session of the legisla-
ture, and that to the attorney-general, the proper authority in such
matters, be given the decision as to form and execution of all bonds.
'This, I believe, is the uniform practice in most if not all of the States.
I believe the legislature should seriously consider appropriating
funds for paying the i)remiums on the bonds that the law requires
the various officii to give. At the present time these premiums must
be paid by the individuals themselves. The result is a constant effort
by these officers to get the amount of their bonds reduced to the lowest
possible figure, so that they may thereby save more of their salary.
It might be possible to do away with this pressure upon those having
the responsibility of fixing the amount of the bonds bv apportioning
a regular amount in the budget toward the payment of the premiums
in each case. Each department would have its contingent in the new
budget increased correspondingly to take care of premiums. The
amount of the premiums would have to be deducted from present sal-
aries, but future changes in bonds would not affect salaries. The
bonds of the various municipal treasurers are so low as to cause some
difficulty when the amount of the loans made them by the insular
government is advanced to the several municipalities. 1 would urge
that some steps be taken, so that, in such cases, higher bonds may
be required from such officers proportionate to the amount of the
balance likely to be in their hands.
This office has insisted during the past year on the principle that
expenditure made under direction of the aifferent department heads
would only be allowed when charged to the proper appropriation;
that is to say, to an appropriation whose meanmg and scope includes
such expenditure. There was formerly too much freedom in charging
vouchers against one of several funds where the auditor could only
allow payment from the appropriation made by the legislature for
such a purpose.
LOANS TO MUKIGIPALinES AND SCHOOL B0ABD8.
The act of the legislative assembly approved March 10, 1904, pro-
vides that the executive council may make loans to the municipalities
and school boards for their relief when, in its discretion, it feels that
a loan is necessary and that the balance in the insular treasury is
sufficiently large. Under this act the executive council has in the past
year made loans to a number of municipalities and school boards, as
can be seen by reference to Exhibits Cf and D of this report. The
loans to municipalities have increased from $120,168.76 at the be§^-
ning of the fiscal year to $170,501.58 at the dose, and in addition
21162— S. Doc. 92, 60-1 18
274 REPORT OF THE GOVERNOR OF PORTO RICJO.
loans were authorized, but the advance of money not yet called for
by the municipalities, to the amount of $207,685.71 at the close of the
year. The loans to school boards have increased slightly from
$32,894.79 at the beginning of the fiscal year to $36,398.30 at the close.
In addition loans to the amount of $9,000 were authorized, but had
not yet been advanced at the close of the fiscal year. By means of
these loans the municipalities and school boards have been enabled to
undertake many public works of permanent improvement, such as
aqueducts and waterworks, new buildings, newly constructed streets,
roads, and school buildings. There probably has never been a more
active year than the present one for the municipalities and school
boards, since the flourishing condition of the treasury has allowed
the finance committee of the executive council to recommend a large
number of loans. In determining the assets of the insular govern-'
ment these loans are quite a factor. Payments upon their principal
and interest are made monthly to the insular ^vemment. Of the
loans to municipalities $69,484.86 was repaid within the year under
review, and of the loans to school boards $18,746.49 was repaid.
These repayments are authorized by the municipalities in the ordi-
nance which specifies the terms upon which the loan is to be made,
which ordinance comes before the executive council for approvaL
This class of loans is highly satisfactory to the insular government,
since it has the best kind of security. The taxes of the ^veral
municipalities are collected by the insular government and turned
over to them monthly. Monthly deductions are first made by the
insular government, however, on account of repayment of principal
and payment of interest on its loans from the property taxes of the
respective municipalities to which loans have been made.
REGOMMENDATIONS, EXAMINATIONS.
I feel it is also of great importance that there should exist uniform
methods of accounting and bookkeeping in all the branches of gov-
ernment and municipal work, making investigations rapid and easy
for the auditor's office, and a knowledge of actual conditions easily
obtainable by the taxpayers. The results of my examinations of the
accounts of the secretaries and marshals of the various courts in the
island decided me to install a new system of accounting for the courts.
However, lack of appropriation with which to buy the new books
of record and forms has made it impossible up to now to remedy
these conditions. Therefore I would recommend that an item be in-
serted in the appropriation for the maintenance of the courts, so as
to provide them with a uniform and simplified accounting system.
I would also urge the revision of the laws referring to the distri-
bution of fines and fees collected in the courts. Some of these at
present go to the several municipalities, some to the insular treasury,
and proportionate parts to the University of Porto Rico. The laws
should be harmonized in this respect.
I believe a wise practice would be for this department to exercise
a right to inspect tne books of the various charitable institutions for
whose assistance appropriations have been made by the legislature.
Periodical examinations should be made which (involving a scrutiny
of the expenditures and receipts from all sources) would practically
partake of the nature of an audit. As a result of such an examina-
BBPORT OF THE GOVEBNOB OF POBTO RICO. 275
tion payment of further money by the people of Porto Rico could,
if found necessary, be withheld until conditions were made to con-
form to proper business requirements. However, lack of sufficient
office force would again in this instance prevent such examinations
being undertaken at the present time. I further recommend as of
the greatest importance that a firm of auditors be engaged to make
a complete examination of the transactions of the auditor's office
since the beginning of the civil government. It is evident that the
auditor's office^ checking as it does the various other activities of the
insular administration, should in its turn be examined.
COHMENTS AND OOMFABISOK8 TIPON THE AT7BITED FIGtmES
FOB THE FISCAL YEAS. 1906-7.
At the close of the fiscal year 1906-7 the balance in the treasury
arising from regular receipts of the insular government was over
twice that of the beginning of the year, as is shown by Exhibit A.
This is without including money received from the bond sale, $1,059,-
753.08. The appropriations for the fiscal year 1907-8 are, however,
considerably larger than those for 1906-7, including, as those of this
year do, provision for considerable expenditures for permanent im-
provements. With the increased expenditures in this fiscal year and
the large amount of work that will be done under the bond act, it is
expected that the cash balance in the treasury at June 30, 1908, will
be much reduced.
The financial transactions of the insular government for the past
fiscal year are set forth in Exhibit B and the twelve schedules re-
lating thereto. The receipts of the insular government have shown
a uniform increase. Customs receipts, that for the former fiscal year
w;ere but $716,111.20, rose in the year under review to $1,138,555.61.
Eleven of the twelve months of the year show an increase, the most
notable of which was that of September, 1906, $108,004, over Sep-
tember, 1905, $22,000.
Internal revenue as shown in this report, $2,131,675.37, consists
of receipts from the excise tax, the inheritance tax and the prop-
erty tax, the latter being only 15 per cent of the general property
tax of the island, while the pther 85 per cent goes to the municipali-
ties.. In former years, the annual report has included in "internal
revenues" the portion of the property tax that has been collected for
the municipalities by the insular government. If this had been done
in the year under review, the comparison would be very favorable,
i. e., for the fiscal year 1906-7, $3,195,815.95, for fiscal year 1905-6,
$2,367,279.27. While wrong in principle, the practice of taking up
the receipts from property taxes that are collected on behalf of the
municipalities as "insular revenues — internal revenue" instead of
as " trust funds ", was continued up to June 30, 1907. It had been
thought impracticable to take the collections from property tax and
place on the books the insular government's portion as insular reve-
nues and the municipalities' portion as trust funds. I believe, how-
ever, that this is practicable, and in order to properly show the
insular revenues and trust funds I have made this change to take
effect July 1, 1907, and also in this report for the fiscal year imder
review, as shown in Exhibit B.
276 BEPOBT OF THE QOVEBNOB OF FOBTO SIOO.
The heading " Miscellaneous receipts ", which is made up of a large
variety of items, as appears in schedule No. 3, has shown a consider-
able increase over last year, the figures being for 1906-7, $258,051.77,
and for 1905-6, $199,402.67. Practically all the important items
under this heading have shown healthy mcreases in harmony with
the general prosperity of the island.
The bond issue of $1,000,000, which netted the insular government
$1,048,975.30, has been amply provided for by a property tax uniform
throughout the island of one-tenth of 1 per cent. On January 1 of
each year $50,000 of the bonds become due, and the interest for the first
vear at 4 per cent will amount to $40,000. The interest charge will
be gradually reduced, due to the yearly redemption above referred to.
The collections for interest and redemption known as the insular bond
redemption tax, as shown under insular revenues, amounted, up to
June 30, 1907, to $92,667.57, which indicates that the collections from
this tax are fully capable of taking care of the interest and redemption
payments
Sales to the governmental departments by the bureau of printing
and supplies aggregated in the past year $23,117.65. The bills for
printing and supplies rendered by the bureau to the several depart-
ments are approved by the department head interested, and by means
of a transfer letter, the department receiving the work is charged and
the bureau is credited with the amount thereof upon the books of the
auditor and the treasurer.
Trust fund receipts — ^taxes collected for municipalities by the insu-
lar government — $1,217,934.46, is shown in detail in scheclule No. 5.
The municipal property tax is subdivided into three funds: General,
school, and roaa. It is the most important of the taxes collected for
the municipalities, and consists of eighty-five one-hundredths of the
1 per cent general property tax, the other fifteen one-hundredths going
to the insular government. Of the municipal portion of this tax 72
per cent constitutes the general fund, 20 per cent the school fund, and
8 per cent the road fund.
The school tax, which should not be confused with an entirely dis-
tinct fund called the school fund, is of the municipal taxes probably
next in importance. In most of the municipalities of the island it
is derived from a property tax of one-tenth of 1 per cent. In some
of them there is no school tax, and there are three in which the tax
is somewhat under the one-tenth of 1 per cent. The municipalities of
San Juan, Mayagiiez, Ponce, and Arecibo each have a bond redemp-
tion tax varying from twenty-five one-hundredths of 1 per cent in
Ponce to seventy one-hundredths of 1 per cent in Mavaguez. The
collection of $16,883.54 for redemption of certificates ox indebtedness
has been sufficient to practically complete the paying off of the cer-
tificates of indebtedness of the municipalities. Several years ago,
when the municipalities were placed upon a sound financial basis,
the floating indebtedness was carefully reviewed and certificates issued
therefor, which certificates, with the exception of two that are sup-
posed to be lost, are now entirely redeemed.
The bond issue of $1,000,000, which was provided for by the law
approved March 8, 1906, and that approved February 13, 1907, was
successfully floated last April, at a very favorable figure, which was
largely due, I believe, to the offer of the United States Treasury De-
partment to accept these bonds as security for public deposits under
BEPORT OF THE GOVERNOB OP POBTO RICO. 277
the same conditions as the Philippine bonds, viz., " that the Depart-
ment would accept the 4 per cent gold Porto Rico bonds at par,
as security for public deposits should further deposits be made, and
permit them to be substituted for government bonds now held as
security for deposits, on condition that the government bonds thus
released be used as security for additional circulation, whenever, in
the judgment of the Secretary of the Treasury, it is desirable to
stimulate an increase in national bank circulation." The amount
realized from the sale was $1,048,975.30, as shown in Exhibit B.
The proceeds of the bond sale are to be used for the construction
of many roads in various parts of the island, which work has already
begun. Temporarily this bond money has been deposited in New
York with Messrs. J. & W. Seligman & Co., but as the work upon the
roads progresses this fund will be drawn upon. The bonds bear
interest at 4 per cent, payable semiannually, January 1, and July 1,
and are redeemable at the rate of $50,000 on January 1 of each year,
so that at the end of 20 years the debt will have been extinguished.
Up to Jime 30, 1907, the expenditures on account of the bond sale
were very small, as is shown in Exhibit E of this report. Since June
30, however, many additional transfers have been made from the
proceeds of the loan to specific headings, representing portions of
the work, and the expenditures of these funds have considerably
increased.
Trust fund receipts, miscellaneous— -$266,770.71 — ^is made up of
sundry items that are shown in detail in schedule No. 6. The item
of school-building fund — ^$80,000 — ^is a t^^ansfer of that amount from
insular revenues to trust funds. The legislative assembly appropri-
ated $80,000, providing that it should b^ transferred to trust funds
for building additional schools throughout the island. The Uni-
versity fund — $20,353.62 — was made up by fees and fines and other
items turned over to it, in accordance with the University law, ap-
§ roved March 3, 1904, and also sales of products of the agricultural
epartment of the University.
The transfer of the insular bond redemption tax fund (amounting
at the time of the transfer to $86,296.55), from insular revenues to
trust funds, is shown in " trust fund receipts ". This was made be-
cause it was felt that as a tax for a special purpose, it should best be
considered trust funds. All collections on account of this tax are
now being placed in the trust fund account, from which the bond
interest and the yearly payment on the principal of the debt are
being paid. The contra of this transfer is included in the transfer
item of $182,946.62 under insular revenue ex;penditures.
The item "Accrued interest from bond sale," amounting to $10,-
777.78, was the amount of interest that had accrued on the bonds at
the date of their sale, April 8, 1907, and which was payable to the
insular government by the purchasers.
Expenditures of insular revenues have been subdivided into legis-
lative, executive, judicial, and miscellaneous, and loans to munici-
palities and school boards. There has occurred no important change
in the legislative expenditures for the fiscal year under review.
The executive expenditures have shown a considerable increase.
The total audited expenditures under this head for the fiscal year
1905-6 amounted to $1,964,644.10, whereas for the fiscal year 1906-7
they were $2,354,732.44. As accounting for this increased expendi-
278 REPORT OF THE GOVERNOR OF PORTO RICO.
ture there may be noted an increase in the salaries of the office of the
treasurer from $85,888.16 in the former year, to $101,727.13 in the
present year, though this increase was partly offset by a decrease in
the expenses of the office of the treasurer from $44,690.06 to $38,922.07
in the present year. The most notable increase occurs in the expendi-
tures of the department of the interior, the total expenditures of that
department for the fiscal year 1905-6 being $369,063.46, and for the
fiscal year 1906-7, $558,882.29. The main items that make up this
increase of approximately $190,000 are the expenditures for " Con-
struction, maintenance, and repairs of roads and bridges," in the
fiscal year 1905-6, $167,905.56, and in the fiscal year 1906-7,
$290,665.96. Upon maintenance and repairs of public buildings
therfe was $29,176.01 spent in the fiscal year 1905-6, and in the fiscal
year 1906-7, $43,092.57. There has also been a considerable increase
in expenditures for work on the insular roads. In 1905-6 the amount
expended for complete construction of various insular roads was
$11,013.70. In the fiscal year 1906-7 there was spent for completion
of various roads $37,926.52; for the Catano-!Pueblo Viejo road,
$1,023; for the construction of various roads, $4,277.84; and for
survey of insular roads, $1,874.06. There has also been some increase
in the expenditures for the insular telegraph, due to extending the
telegraph system to points that have not been reached before. There
has also been made during the past fiscal year a number of expendi-
tures by the department of the interior on account of permanent
improvements, such as the construction of the new jail at Arecibo,
the erection of a second storj^on the penitentiary, repairs to the mili-
tary barracks at Mayaguez, and the extension of the Intendencia
Building, which in their aggregate involved the expenditure of sev-
eral thousand dollai;s more in the year 1906-7 than was spent on
similar improvements in 1905-6.
There has been a moderate increase in the expenditures of the de-
partment of education in the fiscal year 1906-7 over those for the
fiscal year 1905-6. Probably the most noteworthy difference between
the expenditures of the two years is the increase in common school
salaries from $396,672.85 in 1905-6 to $434,230.89 in 1906-7.
The expenditures of the insular police for the fiscal year 1906-7 were
$415,646.44, and for the fiscal year 1905^ $344,399.04, showing a
considerable increase, which was mostly due to the increased salaries
of the police force. The expenditures on this account for the fiscal
year 1905-6 were $310,009.57, and for the fiscal year 1906-7
$374,629.97. In this connection I would strongly urge greater prompt-
ness in the forwarding of travel and other vouchers of the police to
the auditor's office. At times vouchers over a year old have been
presented, rendering much more difficult the work of examination of
these vouchers and making attempted frauds on the government much
harder to detect.
The biennial elections which occurred last November gave rise to
an expense of $42,548.75, whereas in the fiscal year 1905-6 there was
no election expense.
In the fiscal year 1906-7 the expenditures for the suppression of
anemia were considerably increased over those of the year 1905-6, the
commission expending in the year under review $44,077.88, whereas
the expenditures in the former fiscal year for this purpose were but
$12,836.14.
BEPOBT OP THE GOVERiTO& OS* l>6ftT0 MCO. 270
The expenses of the Porto Rico code commission in the fiscal year
1906-7 amounted to $6,786.75, which expenditure has no counterpart
in 1905-6.
The judicial expenditures for the year under review are very much
the same as those of the former fiscal vear, being $356,842.92 in 190^7
and $338,575.59 in 1905-6. The small difference is due to an increase
in the expenditures of the United States district court from $34,656.32
in the fiscal vear 1905-6 to $37,400.11 in the fiscal year 1906-7, and an
increase in the expenditures of the insular courts from $264,506.22 in
the fiscal year 1905-6 to $279,944.83 in 1906-7. Loans to munici-
palities— $119,817.63 — ^and loans to school boards — $21,250^as shown
in Exhibits C and D, respectively, are discussed in detail in another
pBge of this report.
Miscellaneous insular revenue expenditures, $43,802.86, shown in
schedule No. 10, are those which could not be conveniently grouped
under any of the three specific headings — ^legislative, executive, or
judicial — ^and are of such nature that it is hard to compare one year
with another. Most expenditures of a similar nature made in the
fiscal year 1905-6 were settled upon claims rather than through the
disbursing officer, and as the disbursements upon audited claims were
not shown in detail in the last annual report or this office a comparison
is difficult
Trust fund expenditures, payments to municipalities of taxes col-
lected for them by the insular government, $1,207,668.88, correspond
very closely to the trust fund receipts for this purpose, there oeing
a difference of only about $10,000, which is due to these taxes being
refunded to the municipalities the month after they are collected.
Thus the taxes collected in June of any year would be refunded in
the following fiscal year and consequently give rise to the difference.
The money disbursed is distributed into general fund, school fund
and road fund of the municipal property tax, and into school tax,
municipal bond redemption tax and such other taxes as the law pro-
vides for. These expenditures are shown in schedule No. 11.
In concluding this report I wish to acknowledge the valuable and
efficient services rendered to this department and to The People of
Porto Rico, by the assistant auditor, Mr. WB. Hadley, and as head
of the department I take great pleasure in recognizing the loyal sup-
port given by the chiefs of divisions and clerks to this office. It is
by reason of the faithful and satisfactory discharge of their official
duties that the many changes of the year have been smoothly effected
and that the largely increased work has been kept up to date.
Respectfully submitted.
George Cabot Ward,
Auditor of Porto Rico.
To Hon. Regis H. Post, •
Governor of Porto Rico.
380 HEPOST OF THE QOVSKKOB OP POKTO RICO.
EXHIBITS AHP 8CHEDI7LB8.
Exhibit A. — Condition of the Insular treasury at the beginning and close of
the fiscal year ending June 80, 1907.
BxHiBiT B. — Receipts and expenditures of the Insular government for the
fiscal year ending June 30, 1907.
Schedule 1: Insular revenue receipts — Customs.
Schedule 2: Insular revenue receipts — Internal revenue.
Schedule 3: Insular revenue receipts — Miscellaneous.
Schedule 4: Insular revenue receipts — Repayments to appropriations.
Schedule 5: Trust fund receipts — ^Taxes collected for municipalities by the
insular government.
Schedule 6: Trust fund receipts — ^Miscellaneous.
Schedule 7: Insular revenue expenditures — Legislative.
Schedule 8: Insular revenue expenditures — £2xecutlve.
Schedule : Insular revenue expenditures — Judicial.
Schedule 10: Insular revalue expenditures — Miscellaneous.
Schedule 11 : Trust fund expenditures — Payments to municipalities of taxes
collected for them by the insular government.
Schedule 12: Trust fund expenditures — Miscellaneous.
EbcHiBiT C. — ^Loans of the Insular government to the municipalities of the
island under act of the legislative assembly, approved March 10, 1904.
Exhibit D. — Loans of the Insular government of the school boards of the
island under act of the legislative assembly, approved March 10, 1904.
Exhibit E. — Proceeds of the sale of the one million dollar bond issue for
roads and the disposition thereof, June 30, 1907.
Exhibit F. — Statement of customs refund by the United States to Porto Rico,
under the provisions of the acts of Congress, approved March 24 and April 12,
1900.
Exhibit A.
Condition of the insular trea&ury at the heginning and close of the fiscal year
ending June 30, 1907,
Cash balance at beginning of business July 1, 1906, distributed in the following
depositaries :
In San Juan, P. R. —
American Colonial Bank $368,306.41
First National Bank 200, 000. 00
Banco Territorial y Agricola 50, 000. 00
Total 1618, 306. 41
Total receipts of the treasurer of Porto Rico for the fiscal year
ending June 30, 1907 (see Exhibit B) 6,495,068.16
Total to be accounted for 7,113,374.57
Total expenditures of the treasurer of Porto Rico for the fiscal
year ending June 30, 1907 (see Exhibit B) 4,682,961.01
Cash balance at close of business June 30, 1907, distributed in
the following depositaries:
In San Juan, P. R. —
American Colonial Bank $1,020,660.48
First National Bank 200,000.00
Banco de Puerto Rico • 100,000.00
Banco Territorial y Agricola 50, 000. 00
Total 1, 370, 660. 48
In New York City, N. Y.—
J. & W. Sellgman & Co 1,059, 753.08
Total 2, 430, 413. 56
SEPOBT OF TH£ GOVEBNOB OF POBTO BICO. 881
Exhibit B.
Receipts and expenditures of the insular government for the fiscal year ending
June SO, 1907.
BECEIFTS.
Insular revenuee:
Customs (schedule No. 1) $1,138,555.61
Internal revenue (schedule No. 2) 2,131,675.37
Miscellaneous (schedule No. 3) 258,051.77
Repayments to appropriations (schedule
No. 4) 217,338.02
Insular bond redemption tax 92, 667. 57
Sales to the departments by the bureau of
printing and supplies, transfer letters 23, 117. 65
Amount In hands of disbursing officer at close
of fiscal year 1905-6, transferred to fiscal
year 1906-7 2, 907. 37
Total insular revenue receipts $3,864,313.36
Trust funds:
Taxes collected for municipalities by the in-
sular government (schedule No. 5) 1,217,934.46
Sale of insular bonds for roads, par value
of $1,000,000 (see Exhibit E) 1, 048, 975. 30
Miscellaneous (schedule No. 6) 266,770.71
Transfer of insular bond redemption tax from
Insular revenues to trust funds 86,296.55
Accrued Interest from bond sale 10, 777. 78
Total trust fund receipts 2,630,764.80
Total receipts of the Insular treasury 6,495,068.16
EXPENDITURES.
Insular revenues:
Legislative (schedule No. 7) $65, 281.04
Executive (schedule No. 8) 2, 354, 732. 44
Judicial (schedule No. 9) 356,842.92
Miscellaneous (schedule No. 10) 43,802.86
Loans to munlcii)alitie6 (see Exhibit C) 119, 817. 63
Loans to school boards (see Exhibit D) 21,250.00
Transfers 182, fM6. 62
Repayments to appropriations 85,211.68
Total insular revenue expenditures $3,219,885.19
Trust funds:
Payments to municipalities of taxes collected
for them by the insular government ( sched-
ule No. 11) 1,207,668.88
Miscellaneous (schedule No. 12) 235,926.31
Repayments to appropriations 19,480.63
• ■ ■
Total trust fund expenditures 1,463,075.82
Total expenditures of the insular treasury 4, 682, 961. 01
Excess of receipts over expenditures 1,812,107.15
In the receipt side of this account the amount of $1,064,140.58 has been taken
from insular revenues, as shown by the books of the auditor's office, and added
to trust funds. In the expenditure side of this account the amount of $978,-
787.83 has been taken from insular revenues, as shown by the books of the
auditor's office, and added to trust funds.
These changes are made to more properly state the account by taking from
insular revenue receipts and expenditures the taxes collected for the municipali-
ties and Including all such collections in trust fund receipts and expenditures,
as they are clearly of the nature of trust funds. For comment thereon see page
— of this report.
282
BtiPOBT OP THE GOVEBNOB OP POBTO BICO.
E2XHIBIT B — Schedule No. J.
Insular revenue receipts — Customs for the fiscal year ending June SO, 1907, and
comparisons with the two previous fiscal years.
July
August
September.
October
November.
December..
January...
February..
March
April
May
Jime
Total
1906-7.
101,608.04
60,000.00
106,004.00
127,000.00
106,000.00
110,000.00
120,000.00
83,000.00
98,000.00
72,203.03
77,000.00
77,730.64
1,138,556.61
1906-6.
827,010.00
70,006.95
22,000.00
86,004.25
50,000.00
78,000.00
83,000.00
63,ooaoo
60,000.00
67,000.00
55,000.00
55,000.00
1904^.
$58,265.71
40,000.00
47,000.00
80,000.00
73,ooaoo
65,060.02
40,000.00
60,007.25
66,ooaoo
36,112.00
57,000.00
46,78&e0
716,111.20 658,347.67
p]xiiiBiT B — Schedule A'o. 2.
Insular revenue receipts — Internal revenue for the fiscal year ending June SO,
1901.
Excise tax:
Internal revenue $1, 802, 281. 59
Tobacco . 149,396.97
Inheritance tax 10,621.30
Property tax 169,375.61
Total 2,131,675.37
Exhibit B. — Schedule No, S.
Insular revenue receipts, miscellaneous, for the fiscal year ending June SO 1907.
Collections by the financial and receiving clerk:
Tolls collected by bureau of Insular telegraph $59, 226. 07
Interest on daily banlc balances 20,558.63
Taxes on Insurance premiums 13,272.61
Payments on franchises, taxes, or royalties 10,864,08
Rentals from government property 4,846.97
License fees of foreign corporations 3,175.00
Annual rents (canons) on mines 306.03
Miscellaneous 9, 230. 71
Total $121, 480. 10
Collections by secretaries and marshals of insular courts:
San Juan —
Fees and fines of secretary 17,046.79
Fees of marshal 1,356.77
Ponce —
Fees and fines of secretary 13,167.23
Fees of marshal 1,793.66
Mayaguez —
Fees and fines of secretary 10,466.32
Fees of marshal 2,270.15
Humacao —
Fees and fines of secretary 11,677.55
Fees of marshal 1,753.98
Arecibo —
Fees and fines of secretary 8,065.89
Fees of marshal 1,451.74
Guayama —
Fees and fines of secretary 8,659.01
Fees of marshal 779.14
BEPOBT OF THE GOVERNOB OF PORTO RICO. 288
Collections by secretaries and marshals of insular courts — Ck>ntinued.
Aguadilla —
Fees and fines of secretary $1,317.30
Fees of marshal 643.08
Afiasco — Fees and fines of secretary 281.32
Total ■_ 183, 729. 93
Collections of harbor fees by captains of the i)ort :
At San Juan 26,324.21
At Ponce 6, 060. 55
At Mayaguez 3,400.96
Total 34, 785. 72
Collections by the treasurer of Porto Rico:
Interest on loans to municipalities 4. 687. 37
Interest on loans to school boards 1,156.96
Sundries 2.48
Total 5, 846. 81
Collections by the clerk of the United States district
court, fees and fines 3,217.50
Collections by collectors of internal revenue:
Rents on insular property 1,075.39
Imposts on mines ; 631.01
Sales of confiscated property 231.40
Interest on property redeemed that has been sold
for taxes 139.67
Judicial fines 86. 75
Deposits forfeited 35. 72
Interest on property attached 32.05
Sale of law books .50
Total 2, 232. 49
Miscellaneous collections :
Interest on loans to municipalities and school boards
erroneously deposited in repayments and trans-
ferred to miscellaneous receipts 5, 730. 77
Sale of needlework. Girls' Charity School 456. 45
Pay patients, insane asylum, fiscal year 1903-04„. 349.00
Secretary of Porto Rico, sale of machinery, bureau
of printing and supplies 138. 00
Fees for examination of lawyers 35. 00
Sale of cocoanuts. Boys' Charity School 26.00
Fees collected by registrars of property 14. 00
Sale of law books by attorney-general 10. 00
Total 6, 759. 22
Total miscellaneous receipts 258,051.77
Exhibit B. — Schedule No, 4,
Insular revenue receiptSt repayments to appropriations, for the fiscal year end-
ing June 30, 1901.
Repayments made by various ofllcers to appropriations:
Disbursing oflicer of Porto Rico to various appro-
priations $111,256.07
Treasurer of Porto Rico for repayment of loans
to municipalities and school boards «82, 715. 05
Secretary and treasurer University of Porto Rico
to University fund 4,299.52
^ This repayment stands on the books at $88,445.82, and has been reduced by
$5,730.77 on account of a transfer of that amount to miscellaneous receipts.
284 BEPOBT OF THE GOTBBNOB OF POBTO BICO.
Repayments made by various officers to appropria-
tions— Continued.
Marshal of the United States district court, as
disbursing officer, to various appropriations |d76. 65
Ck)mmissloner of education to various appropria-
tions 118. 44
Director of health, charities, and correction to
subsistence, blind asylum, for reimbursement 106.00
Treasurer of Porto Rico to " sale of property for
delinquent taxes" 56.00
Total $199. 525. 73
Repayments of the nature of miscellaneous receipts
made by various officers to appropriations:
Secretary of Porto Rico, sales of bureau of print-
ing and supplies to departments 6,025.96
Supervisor of charities, pay patients, insane asy-
lum 5, 694. 50
Department of education, common school equip-
ment, sale of school supplies 1, 775. 63
Porto Rico commercial agency in the United
States, sale of coffee 1,612.75
Commissioner of the interior, motor vehicle
licenses 1,445.00
Former disbursing officer, superior board of
health 600. 00
Secretary and treasurer. University of Porto Rico,
sale of farm products 342.55
Department of Justice, rent of municipal court
building 300.00
Superintendent of agricultural experiment sta-
tion at Mayaguez, sale of sisal plants 16.00
Total . 17, 812. 29
Total repayments 217,338.02
Exhibit B. — Schedule No. 5.
Trust fund receipts^ taxes collected for municipalities hy the insular govern-
ment fpr the fiscal pear ending June SO^ 1907,
Municipal property tax :
General fund $694,119.96
School fund 193,811.50
Road fund 75,879.32
School tax 78,444.87
Municipal bond redemption tax :
San Juan 60.006.18
Mayaguez 43, 836. 46
Ponce 1 27, 101. 97
Arecibo 17, 843. 84
Redemption certificates of indebtedness 16, 883. 54
Taxes, improperly collected, to be repaid 3, 906. 17
Special improvement tax, Arroyo 2,836.36
Teachers' pension fund 2,344.59
Special cemetery tax, Comerio 920.71
Total 1, 217, 934. 46
BEPOBX OF THE OOVEBNOB OF POBTO BIOO.
386
Exhibit B. — Schedule No. 6,
Trust fund receipts, miscellaneoua, for the fiscal year ending June SO, 1907,
Cash bond deposits
School building fund transfer
Transfers to the University fund and receipts from the sale of farm
products
Payments by school boards for schoool extension in Porto Rico
Repayments
Payments by distillery owners toward salaries of treasury agents—
Outstanding liabilities
Fees for examination of pharmacists
Fees for examination by board of medical examiners
Ck)ntrlbutions for building Ponce-Pefiuelas road
Establishment and maintenance of industrial schools, sale of prod-
ucts
Fees for examination by board of dental examiners
Industrial fund. Girls' Charity School, transfer from governor's
fund
Sundries
$135, 960. 00
80,000.00
20, 353. 62
14, 198. 51
10, 338. 70
2,500.00
1, 050. 88
1, 012. 50
529.30
500.00
211.29
75.00
50.00
.91
Total 266, 770. 71
ESxHiBiT B. — Schedule No, 7.
Insular revenue expenditures, legislative, for the fiscal year ending June SO,
1901, on account of the fiscal years 1906-7, 1905-6, and 1901^-5,
Item.
Exeeotiye oooncll:
Salaries ,
EngroBsioK and enrolling.
Contingent expenses—
Lesislativa printing. .
Inddentalfl ,
Total, executive council.
House of delegates:
Salaries «
Temporary employees
Contingent expenses-
Purchase of law books for library, etc.
Legislative printing
Incidentals
Mileage of members
Total, house of delegates . .
Printing and publication of laws. . .
Total legislative expenditures .
On account of appropria-
tions for—
Total ex-
penditures
ouring fiscal
year 1006-7.
Fiscal year
1905-7.
Fiscal years
1905-6 and
1004-6.
t23,008.22
2,482.32
028.03
822.05
123,003.22
2,463.32
$1,030.00
49.36
1,067.03
871.41
27,216.62
1,08a 36
28,304.88
19,000.01
4,242. 50
150.50
874.60
8na4i
686.35
120.00
10,210.01
4,242.60
6.00
166.60
874.60
808.41
686.35
26,871.36
126.00
25,097.36
078.80
078.80
64,066.68
1,214.36
55,281.04
286
REPORT OF THE GOVERNOR OF PORTO RICO.
Exhibit B. — Schedule No. 8.
Insular revenue expenditures, executive, for the fiscal year ending June SO^ 1907,
on account of the fiscal years 1906-7, 1905-6, and 190J^-5,
Item.
OfBoe of the goyemor:
Salaries ,
Contingent expenses.
Total, ofBoe of the governor.
Office of the secretary:
Salaries
Contingent expenses—
Inadentals
Postage
Bureairof printing and supplies-
Salaries
Contingent expenses
Total, office of the secretary.
Office of the attorney-general :
Salaries
Contingent expenses—
Inddentals
Purchase of law books
Printing briefs, rulings, and decisions.
Total, office of the attorney-general.
Office of the treasurer:
Salaries, office of.the treasurer
Salaries, collectors and deputy collectors of internal rev-
enue
Contingent expenses—
Inddentals
Postage
Traveling exi)en8es, bureau of accounts
Traveling expenses, bureau of municipal finance
Traveling expenses, internal revenue agents
Care of horses, internal revenue agents
Compensation for preparing maps, tax rolls, etc
Office rent, collectors and deputy collectors of inter-
nal revenue
Total, office of the treasurer.
Office of the auditor:
Salaries
Contingent expenses-
Incidentals
Postage
Blank forms
Inspection and traveling expenses.
Total, office of the auditor . . .
Office commissioner of the interior:
Salaries
Contin^pent expenses-
Incidentals
Traveling expenses
Total, office of the commissioner.
Construction, maintenance, and repair of public roads
and bridges
Location, survey, and classification of public roads and
lands
Maintenance and repair of public buildings-
Care of buildings
Water for buildings
Electric light for buildings
Expenses, executive mansion
Bureau of insular telegraph-
Salaries
Contingent expenses
Total, bureau of insular telegraph .
On account of approprlar
tions for—
Fiscal year
1906-7.
Fiscal years
190fr^and
1904^.
111,600.01
1,158.12
12,758.13
25,751.99
1,361.06
250.00
2,912.49
28,944.19
59,219.75
21, 19a 55
1,613.56
785.00
14.50
23,603.61
101,727. 13
57,234.67
5,425.45
5,392.44
2,334.06
596.52
11,412.06
7,999.93
4,409.85
499. 96
196,972.09
I
26,519.35
751.94
275.00
252.35
342.43
28,141.07
38,178.67
3,484.70
6,499.83
48,163.20
250,745.24
5,000.00
20,360.05
12,887.05
7,458.13
12,327.78
41,101.25
10,844.17
61,945.42
S119.51
119.51
Total ex-
penditures
durtng fiscal
year 1906-7.
93.28
v,«54U. 96
3,434.24
2,082.74
2,082.74
1,361.94
49.80
10.00
1,421.74
5.05
iei.'os
166.13
202.04
30,920.^
1,463.85
897.37
25.22
2,300.14
028.50
928.59
$11,600.01
1,277.63
12,877-64
25,751.99
1,454.36
250.00
2,91Z48
32,285.15
62,653.99
21,190l55
3,606.30
785.00
14.50
25,688.35
101,727.13
57,234.67
6,787.39
5,392.44
2,334.06
596.52
11,412.08
7,989.73
4,409.85
509.96
196,303.83
26,519.35
756.90
276.00
413.43
342.43
28,307.20
38,178.67
3,671.25
6,515.31
48,365.24
290,665.96
5,000.00
21,824.80
13,784.42
7,483.35
14,627.92
41,101.25
11,772.76
52,874.01
BEPOBT OF THE OOVEBNOB OP POETO BICO.
287
Insular revenue expenditures, executive, for the fiscal year ending June SO, 1907,
on account of the fiscal years 1906-7, 1905-6, and 1904-5 — Ctontlnu^.
On account of appropria-
tions for—
Total ex-
penditures
during fiscal
year lOOft-7.
Item.
Fiscal year
1006-7.
$15,704.45
Fiscal years
1005-6 and
1004-5.
Office commissioner of the interior— Contlnned.
MiBceilaneous expenditures imder direction of commis-
sioner of the interior-
Extension of insular telesraDh system
S15.704.46
Work on the insular road»—
Completion of various roads
37,026.52
1,023.00
4,277.84
1,874.06
754.82
37,026.52
Construction of the Cataflo-Pueblo Viejo road . .
1,023.00
Construction of various roads
4,277.84
Survey of insular roads
1,874.06
Survev of lands belonging to The People of
Porto Rico
75482
Total insular roads
45,856l24
45.856.24
Construction and repair of buildings-
Repairing military barracks at Ponce
108.81
13,405.30
360.55
2U3.60
10,186.27
3.74
127.99
7,000.00
800.00
735.40
152.06
10. OQ
3,412.26
55430
108. 81
Construclion of jail at Arecibo
. 13,405.30
Construction of reform school buildings
360.55
Purchase of building, district court oY Arecibo,
and reiMiir? to «ame
208.60
Erection of a second story on the penitentiary. . .
Grant of land to school board of San Juan
10,186.27
3.74
InstalUng district court and insular police in In-
fantry oarracks. Mayamiez
127.00
Repairs to military barracks, Mayaguez, Cor Jail
puiposes
7,000.00
Repair of buildings and construction of a ceme-
tery on Cabras island
800.00
EstaDliahing a jail in the island of Vieques
Extension of Arecibo jail
735.40
152.08
Relief of the municii>ality of Aguas Buenas
Extending the Intendencla building
10.00
3,412.26
Repairing and refurnishing United States dis-
district court rooms, San Juan, Ponoe and
Mayagues
55430
Total, repair of "hnildlng«
37,240.30
37,240.30
%
Construction and repairs of docks and piers—
liinor repairs to dock at San Juan
1,366.44
1,136.29
1,367.58
436.42
766.42
373.45
1,866.44
Repair of the sovemment pier at Ponoe
1,136.29
Repaiilng the passenger and freight piers at
MavAimez..
1,367.58
Construction of canal at Boca VleJa
436.42
Preparation of plans and construction of landing
iitai?P4 at San Juan
766.42
H^pMrs to the landing pfei* At Catafio ...
373.45
Total. npnft.ini of dnnlM And ninrii , . - . . .
5,446.60
6,446.60
Total, department of the interior
522,144.36
S36, 737.08
558,882.20
Offlne commissioner of education:
Salaiie* . . ... , , . - t - - -
26,177.06
4,275.73
1,800.00
26, 177.06
Contingent expenses—
Inddentals
3.00
4,278.73
Postage
1,800.00
Total, offire of cnTnmi"«lonflf
32,252.79
8.00
32,255.70
Public schools-
Salaries, superintendents of schools
23,147.21
8,503.30
434,174.64
10,105.82
5,404.61
40,028.67
2,078.14
33,005.60
1,062.04
23,147.21
Contingent expenses, superintendents of schools
SalAriAfl, nommnn snhnoffl
66!26'
2.00
8,503.30
434,230.80
Contintmnt exTX^nsfis. common schools
10,106.72
Common school eoulDment
5,404.61
flAlArifis. hiirh and irraded schools
40,028.67
Contingent expenses, high and graded schools
Text-books and school suDDlies
2,078.14
33,096.60
1,101.95
559.679.18
Transportation, text-books, and school supplies
30.01
Total. Dublic schools
550,581.02
96.16
— — — .
Funds for the University of Porto Rico
19, 455. 33
330. 15 i 10,785.48
388
BBPOBT OF THE GOVEBNOB OF FOBTO BICO.
Insular revenue eafpenditures, eweeutive, for the fiscal year ending June SO, 1907 ^
an account of the fiscal years 1906-7, 1906-6, and 190^-5 — CJontinued.
Item.
Office commissioner of ediicatIon--€ontlnued.
Medhanical schools—
Salaries, mechanical schools
Expense of mechanical b<^oo1s
Contingent expenses. Ban Juan Hechanlcal Sdiool. . .
Contingent expenses. Ponce Mechanical School
Contingent exi>ense8. Mayaguez Mechanical School.
Contingent expenses, mechanical schools, rent of
bullmngs, San Juan and Mayaguec
Total, mechanical schools
Support of deserving students—
Instruotion and training of vouz)e men and women
from Porto Rico in the United States
Technical education of Porto Rican students in the
United States
Education of young men and women in the insular
normal school
Total, support of deserving students
Misoellaneous educational expenditures-
Library and museum, department of education
Payment of salaries of employee detailed to the
Jamestown Exposition
Misoellaneous expenses, Jamestown exhibit
Total, misoellaneous educational expenditures...
Total, department of education
Office of health, charities, and correction:
Office of director-
Salaries
Contingent expenses-
Supplies and equipment for laboratory
Incidentals
TraveUng expenses
Transportation of prisoners
Printing
Rent of quarantine station
Supplies, quarantine station
Supplies, vaccine station
Cattle, vaccine station
Total, office of director
Charitable institutions-
Leper colony-
Salaries
Contingent expenses-
Subsistence
Clothing
Blind asylum—
' Salaries
Contingent expenses-
Subsistence
Clothing.
Insane asylum-
Salaries
Contingent exx>enses—
Subsistence
Clothing
Giris Charity School-
Salaries
Contingent expenses—
Snbslstenoe
aothlng
On account of appropria-
tions for—
Total ex-
penditures
during fiscal
year 1906-7.
Fiscal year
1906-7.
Fiscal years
1906-6 and
1904-6.
Sll,616.20
800.82
2,629.10
354.91
1,270.16
2,340.01
$11,616.29
899.82
$2.80
7.50
2,631.90
362.41
1,270.16
2.340.01
19,119.29
10.30
19,129.68
9,600.01
5,000.00
5,082.22
9,6oaoi
5,000.00
38.83
5,12L05
19,682.23
38.83
19,721.06
419.88
338.88
171.39
19.07
438.05
338.88
171.89
930.16
19.07
049.22
651,020.81
499.60
651,520.41
32,017.46
4,536u64
2,482.10
1,629.47
665.64
369.40
3oaoo
144.62
274.16
106.00
32,017.45
&60
6.81
4,541.14
2,488.91
1,629.47
6.06
16&86
671.64
636.32
300.00
144.62
274.16
106.00
42,624.64
186.17
42,709.71
3,215.33
2,331.50
1,760.83
3,215.33
2,331.50
1,75.830
7,297.66
7,297.66
7,322.83
4,933.02
2,008.71
7.322.83
4,933.02
13.26
2,02L96
14,264.66
13.26
14,277.81
13,488.33
16,642.64
7,852.78
13,488.33
16,542.54
23.00
7,875 78
37,883.66
23.00
37,906l66
7,881.98
6,774.29
2,261.02
7,881.98
6,774.29
2,261.02
16,917.29
16,917.29
REPORT OF THE GOVERNOR OP PORTO RICO.
289
Insular revenue expenditures, executive, for the fiscal year ending June SO, 1907,
on account of the fiscal years 1906-7, 1905-6, and 1904-6— Contiuued.
Itam.
OiBoe of health, charities, and correction— Continued.
Charitable inatitutiona— Continued.
Boys' Charity School-
Salaries
Contingent expoiaes—
Subsistence
Clothing
Total, charitable Institutions
Fbnal institutions-
Penitentiary—
Salaries
Contingent expenses-
Food
Clothing
Saving fund
Purchase of raw material
Incidentals
San Juan Jail-
Salaries
Contingent expensea—
Food for prisoners
Rent of Jail
Lighting
Incidentals
Ponce JaU—
Salaries
Contingent expenses:
Food for prisoners
Lighting
Incidentals
Mayaguez Jail-
Salaries ,
Contingent expenses-
Food for prisoners ,
Rent of Jail
Lighting
Incidentals ,
Humacao Jail-
Salaries ,
Contingent expenses-
Food for prisoners
Rent of Jail
Lighting
Incidentals
Arecibo Jail-
Salaries
Contingent expenses-
Food for prisoners
Lighting
Incidentals
^ Oua/ama Jail-
Salaries
Contingent expenses —
Food for prisoners
Rent of Jail
Incidentals
On account of appropria-
tions for—
Fiscal year
1906-7.
Fiscal years
1906-6 and
1904-JS.
112, 755. £0
10,679.86
7,380.85
30,716.21
107,079.37
15,40167
26,370.83
D, Wn. V4
2,490.29
732.32
5,163.74
57,235l70
8,009.67
10,266.13
110.00
10.10
912.00
19,307.90
6,106.00
7,465.25
284.76
471.44
14,819.45
5,897.00
3,861.58
720.00
197.27
446.56
11,122.41
5,08166
5,774.01
720.00
90.77
474.51
12,142.95
5,080.00
3,510.77
34.88
791. 12
9,4ia77
2,940.00
4,875l12
360.00
413.53
8.688.65
Total ex-
penditures
ouring fiscal
year 1906-7.
$36.25
95.00
'32.'87
127.87
46.94
46.94
112,755.50
10,579.86
7,380.85
30,716.21
107, 115. 62
15,493.67
26,465.83
2,523.16
732.32
5,16174
57,36166
8,009.67
10,266.13
110.00
10.10
912.00
19,307.90
6,108.00
7,455125
284.76
471.44
14,319.45
5,897.00
3,861.58
720.00
197.27
44a 56
11,122.41
5,08166
5,774.01
720.00
90.77
474. 51
12,142.05
5,080.00
3,557.71
34.88
791.12
9,46171
2,940.00
4,875.12
360.00
41153
8,588.65
21102— S. Doc. 02, 60-1-
-19
290
BEPOBT OP THE GOVEBNOB OF POBTO BICO
Insular revenue expenditures, executive, far the fiscal year ending June 80 1 1907 1
on account of the fiscal years 1900-1, 1905-6, and iPO^-^— Oontlntied.
Item.
Office of health, cbaritlee, and correction— Continued.
Penal institutions— Continued.
AguadlllaJaU—
Salaries
Contingent expenses-
Food for prisoners
Rent of Jail
Incidentals
On Bttx>unt of appropria-
tions for—
Fiscal year
1906-7.
Total, penal Institutions.
correction.
Insular police:
Salaries
Contingent expenses-
Transportation
Stabling ,
Rent oiquarters. . .
Postage
Incidentals
Total, department of health, charities, and
tloQ
Total, insular police.
ICalntenance of prisoners In municipal Jails
Expenses of election In Porto Rico
Maintenance of a commercial agency in the United States.
Porto Rico Anemia Commission
Porto Rico Code Commission
Government of the island of Culebra:
Salaries
Contingent expenses
Total, government of the island of Culebra.
Insular library and museum of Porto Rico:
Salaries
Contingent expenses
Total, insular library and museum of Porto Rico.
12,040.00
2,273.08
720.00
206.86
0,229.78
Fiscal years
1906-6 and
1904^
188,868.70
287,967.61
374,609.97
16,867.17
6,366.65
8,049.62
1,300.00
7,767.46
414,460.87
0,713.44
42,640.60
6,473.67
44,077.88
6,786.76
1,016.00
242.10
1,267.10
1,362.60
1,173.06
2,636.66
8174.81
896.23
20.00
134.88
573.08
40.00
427.61
1,195.67
8.25
7.40
Total ex-
penditures
aoilng fiscal
year 1006-7.
7.40
82,040.00
3,273.03
780.00
205.86
6,220.78
188,688.61
288,363.84
374,620.07
16,502.05
6,929.73
8,080.62
1,300.00
8,105.07
415,646.44
0,713.44
42,548.75
6,473.57
44,077.88
5,786.75
1,015.00
242.10
1,267.10
1,362.60
1,180.46
2,512.06
RECAPITULATION.
Office of the governor
Office of the secretary ,
Office of the attorney-general ,
Office of the treasurer
Office of the auditor
Department of the interior ,
Department of education ,
Department of health, charities, and correction ,
Insular police ,
Maintenance of prisoners in municipal Jails
Expenses of election in Porto Rico ,
Mfuntenance of a commercial agency in the United States
Porto Rico Anemia Conunission
Porto Rico Code Commission
Government of the island of Culebra
Insular library and museum of Porto Rico
Total executive expenditures
812,758.
60,210.
23,603.
106,972.
28, 141.
522,144.
651,020.
287,967.
414,460.
9,713.
42,540.
6,473.
44,077.
5,786.
1,257.
2,535.
13
75
61
00
07
36
81
61
87
44
60
57
88
75
10
56
2,306,663.10
8110.51
3,43124
2,082.74
1,421.74
166.18
36,737.08
490.60
306.23
1,105.57
&25
7.40
46,060.34
812,877.64
62,653.90
25,686.35
108, 303. §
28,307.20
568,882l20
651,520.41
288,363.84
415,646.44
0,713.44
42,548.75
6,473.57
44,077.88
5,788.75
1,257.10
2,542.96
2,354,732.44
BEPOBT OF THE GOVEBNOB OP POBTO BICO.
291
Exhibit B. — Schedule No, 9.
Insular revenue expenditures, judicial, for the fiscal year eroding June SO, 1907,
on account of the fiscal years 190^7, 1905-6, and 1904-^.
Item.
United States district court:
Salaries, United States district court
Contingent expenses —
Traveling expenses of marshals
Traveling expenses of the court
Expenses, marshal's office
Inadentals of the Judge's ofKce
Fees and mileage of witnesses, United States district
court
Fees and mileage of Jurors, United States district court . .
Fees of United States commissionexB
Total, United States district court
Insular courts:
SaUries—
Supreme court of Porto Rico
District court of San Juan
District court of Ponce
District court of Mayaguez
District court of Arecibo
District court of Humacao
District court of Guayama
District court of Aguadilla
ICunlcipal courts
Total, salaries insular courts
Contingent expenses-
Incidentals—
Supreme court
District courts
Municipal courts
Miscellaneous items, insular courts-
Rent of court-houses, district courts
Rent of court-houses, municipal courts
Traveling expenses. Judges and flscals
Traveling expenses, municipal Judges.
Care of horses.
Traveling expenses of marshals
Autopsies
Expenses of death sentences
Fees of witnesses, insular courts.
Fees of Jurors and incidental expenses of Juryprocedure
Publication of decisions of supreme court of Forto Rico
and United States district court for the district of
Porto Rico.
Law libraries for district courts
Total, insular oourtSL
Registrars of property:
Salaries
Contingent expenses-
Rent of offices.
Incidentals
Total, registrars of property
Total Judicial expenditures
On account of appropria^
tions for—
Fiscal year
1906-7.
129,067.78
470.29
745.00
1,005.79
110.66
846.97
4,174.90
337.70
36,868.48
21,480.00
15,692.00
15,494.67
13,770.00
14,102.94
13,560.00
13,560.00
68,377.19
215,936l78
2,176.97
4,279.92
1,934.98
2,040.00
4,189.50
1,476.56
2,067.72
5,946.16
502.25
19a OO
382.15
16,913.31
11,87&81
4,098.91
O, uOl. OO
277,384.60
35,902.40
2, 13a 00
1,438.79
39,471.19
353,724.27
Fiscal years
1905-6 and
1904-5.
Total ex-
penditures
during fiscal
yearT906-7.
S15.60
483.88
32.15
631.63
90.00
3a 00
138.80
258.89
2,006.98
19.86
9a 00
24.75
2a 00
5a75
2,560.23
20.44
6.35
26.79
3,118.65
829,103.38
47a 29
746.09
1,579.67
lia66
846^97
4,174.30
369.86
37,400.11
39,809.98
2l,67a0O
16,602.00
15,494.67
13, 77a 00
14,132.94
13,560.00
13,660.00
68,516.06
216,195.67
2,176.97
6,375.90
1.954.84
2,040.00
4,279.50
1,476.56
2,057.73
5,946. 16
527.00
2iaoo
382.15
16,964.06
11,87&81
4,098.91
3,381.58
279,944.83
35,922.84
2, 13a 00
1,446.14
30,407.98
356,842.92
292
REPORT OF THE GOVBBNOB OF POBTO BICO.
Exhibit B — Schedule No. 10.
Insular revenue expenditures, miscellaneous, for the fiscal year ending June SO,
1901, on account of the fiscal years 1906-7, 1905-6, and 1904r-5.
Item.
KisoeUaneouB expenditures sabject to the approyal of the
governor
Repayment of Judgment against the late dlputaddn provin-
let'
ProTiding a list of electors
Expenses pertaining to the issuance of insular government
bonds
Adjusting claims against the late diputad^n provincial and
boards of prison control
Repayment of Insular taxes improperlv collected
Puidiase of coffee to be sold in the United States
Purchase of paintings of Theodore Roosevelt and Beelcman
Winthrop
Teachers' pension fund
Collection of historical data of Porto Rico
Relief of the grandchildren of Ramdn Baldorioty de Castro. . .
Agricultural development in Porto Rico
Loan to the municipality of Comerlo
Expenses of inauguration of Hon. R. H. Post
Belief of Pedro de Castro
Extra compensation for F. J. Amy
Suppression of anemia in Porto Rico
Repayment of insular bond redemption tax improperly
collected
Relief of Susan R. Howe
Adjudication of the claim of Hon. Federloo Degetau
Refund of revoked liquor license
Payment of expenses advertising sale of property— account
of delinquent taxes
Repayment of excess interest on loans to municipalities
Total.
On aooonnt of appropria-
tions for—
Fiscal year
1906-7.
16,680.42
7,066.18
2,042.94
11,077.64
6,904.10
l,068.a0
1,208.43
1,200.00
1,143.00
1,100.00
880.56
876.17
76a 00
32&35
174.76
26.00
2a 00
19.50
2a 00
2a 00
2.13
40.79
Fiscal years
1906-6 and
1904-6.
42,760.65
8624.85
02.28
316.06
1,083.21
Total ex-
penditures
during fiscal
yearT906-7.
16,814.27
7,06a 18
2,042.24
11,077.64
6,904. 10
2,0Sa58
1,293.43
i,2oaoo
1,143.09
1,100.00
930.56
87a 17
Tsaoo
32a 35
174.76
26.00
2a 00
19.50
2a 00
20.00
2.13
3ia08
4a 79
43,802.86
ESxHiBiT B — Schedule No. 11.
Trust fund expenditures, payments to municipalities of taxes collected for them
by the insular government, for the fiscal year ending June SO, 1907, on ac-
count of the fiscal years 1906-7, 1905-6, and 1904-5.
Item.
Hunicipal property
OeneraJ fund...
tax:
School fund
Road fund
School tax
Municipal bond redemption tax:
San Juan
MajTBgues
Ponce
Arecibo
Repayment of taxes improperly collected
Repayment of munidpai fines improperly collected.
Total
On aooonnt of ajiproprla-
tions f or—
Fiscal year
1906-7.
1674,033.86
188,20a81
73,645.29
79,032.91
60,647.23
43,611.06
27, 82a 18
17,763.68
3,30ai7
1,168,067.18
Fiscal years
1906-6 and
1904^.
824,704.31
6,878.37
7,687.64
281.23
5a 25
39,601.70
Total ex-
penditures
during fiscal
yearl906-7.
8608, 738. 17
195,065.18
81,332.83
79,032.91
60,647.23
43,611.05
27,'82ai8
17,768.68
3,581.40
5a 25
1,207,66a 88
r
REPORT OP THE GOVEBNOB OP POBTO BICO.
298
Exhibit B. — Schedule No. 12.
Trust fund expenditures y miscellaneous ^ for the fiscal year ending June SO, 1907.
Item.
Under superrision of commisdoner of the Interior:
Voluntary payments for repairs to Cagnas bridge
Fonoe-Penuelas road
Voluntary payments for the oonstniotlon of Cialitos River bridge
Volnntary payments for oonstraction of Ponoe-Pefiuelas road
Constractlon and repair of coimtry roads bi Porto Rioo
Bayamdn-Comeno
Road construction in Vieques
Barroft-Barrana uitas
Jayuya-Alto de la Bandera
Catafio-Rio Fledras
Adjunta»-Lare8
Insular bond fund for road construction:
Comerio-Barranqultas
Bayamdn^Comeno
TruJilloAlto
Fajardo-Naguabo
Catafio-Pueblo Vie jo
Lares-Adjuntas
Consomo-lCarioao
Yauco
Pefiuelas-Ponoe
Ciales-Juana Diaz
Reves Catdlico-Vega Alta
ddra^Las Cruoes
Caguas-Aguas Buenas
Adjuntas Cut-off
Barros-Barranquitas
Jayuva-Alto de la Bandera
Salaries, auxiliary technical force
Traveling expenses, auxiliary technical force and field force
Purchase of machinery and supplies for road construction.
Under supervision of commissioner of education:
Universitv fund
School extension in Porto Rico—
General fund ,
Erection of schoolhouso in Bayamdn
Erection of portable school buildings
Erection of schoolhouso in Santa Isabel
Installation of public schools, Mayagues military hospital
Addition to I/ares graded school
Toa Baja sohoolhouse
Repairs and extension of school buildings, Bayamdn
Repairs and school equipment, San Francisco barracks
Under supervision of auditor:
Cash Dond deposits
Redemption certificates of indebtedness
Six months' interest on bond Issue due and paid June 30, 1007
Treasury agents, salaries
Teacherr pension fund
Hospital for women and children, San Juan
Spedal deposits to credit of various Individuals
Porto Rican Benevolent Society, Ponce Industrial School
Board of dental examiners
Outstanding liabilities, excess sale property by collectors of Internal revenue
Under supervision of director of health, charities and correction:
Expenses of examinations for pharmaceutical certificates
Expenses of examinations for medical certificates
Total miscellaneous expenditures
Total ex-
penditures
during
fiscal year
1006-7.
$1,297.46
602.10
209.20
94fi0
2,203.26
6,996.38
4,39&42
2,628.83
2,171.47
717.61
466.86
16,277.06
482.67
1,666.74
360.60
631.67
112.00
480.17
41&66
683.80
3,429.72
601.08
46.67
264.38
340.82
7.00
1,226.72
1,40&86
666.68
102.14
1,744.68
14,668.92.
12,200.34
7,007.66
6,634.23
6,097.75
2,643.00
1,824.12
i,ooaoo
1,000.00
073.06
4&80
30,02a 76
iio,2oaoo
24,067.80
2o,ooaoo
2,6oaoo
1,65&06
i,ioaoo
047.16
776.00
64.88
61.24
162, 174. 21
067.60
507.70
1,406.20
235,92&31
294
BEPOBT OF THE QOVEBKOR OF POBTO BICO.
Exhibit C.
Loans of the insular government to the municipalities of the island, under act
of the legislative assembly approved March 10, 1904.
Municipality.
Ponce
Lares
Adjiintas
Ajbonito
MayaKuez
Aguaoilla
Yauoo
JuanaDlas
San Sebastian..
A.guada
BayamOn
AguasBuenas..
Naguabo
Sabana Grande.
Rinoon
Coamo
Patlllaa
Fajardo
VegaBaJa
ToaBaja
Comeilo
VegaAlta
Cabo Rojo
Aftaaco
Humacao
Manatl
liarlcao
San Lorenzo...
Lajaa
Ciales
Yabocoa
MoroYls ^..
Banoa
ToaAlta
Amount of
loans July 1,
1906.
120,844.77
12,000.00
11,893. 18
10,000.00
9,660.37
9, £02.62
7,084.62
6,000.00
5,029.39
4,000.00
3,829.38
2,677. 73
2,372.09
2,183.35
2,096.05
2,000.00
2,000.00
1,672.87
1,671.27
1,500.00
1,493.05
749.07
New loans
during year.
$1,400.00
2,0Qa00
10,000.00
2,700.00
5,000.00
ii,ooaoo
4,000.00
Cidia.
Guayanllla.
Arroyo
12,000.00
10,000.00
7,153.34
7,000.00
7,000.00
6,000.00
6,000.00
5,000.00
4,000.00
4,000.00
3,000.00
3,000.00
2,814.29
2,750.00
2,000.00
2,000.00
Total.
120,168.76 119,817.63
Amount re-
paid during
year.
Amount of
loans June
30,1907.
•6,844.77
2,400.00
1,226.46
1,000.00
2,469.37
2,702.62
2,37a ?2
3,000.00
7,029.39
800.00
5,828.13
3,077.73
572.09
725.65
509.94
3,500.00
400.00
551.87
47L27
150.00
493.05
249.07
2,500.00
2,000.00
500.00
62L06
600.00
500.00
60,484.86
114,000.00
9,600.00
10,666.67
9,000,00
8,600.00
8,800.00
4,706.90
3,000.00
8,000.00
3,200.00
70L25
4,500.00
1,800.00
1,467.70
1,566.11
9,500.00
5,600.00
1,12L00
1,200.00
1,350.00
1,000.00
500.00
12,000.00
6,666.67
3,5oaoo
5,600.00
5,000.00
6,000.00
2,500.00
2,000.00
3,500.00
2,378.94
2,400.00
2,814.29
2,750.00
1,500.00
2,000.00
170,50L53
The following loans were authorized on or before June 30, 1907,
but were not advanced to the municipalities at that date :
Caguas ___ $57. 185. 71
San Juan 52,000.00
Mayaguez .S5,000.00
Bayamon 17. 500. 00
Yubucoa . 16,000.00
Guayama 10,000.00
CJoamo 14,000.00
Total 207. 685. 71
Exhibit I).
Loans of the insular government to the school hoards of the island under act of
the legislative assembly approved March 10, JDO'i.
School board of-
Coamo
Lares
Rio Pledras.
HatUlo
Camuy
Mayaguez..
San Qerman
Afiaaco
ToaBaja...
Naguabo...
Amount
of loans
July 1,1906.
16,000.00
5,ooaoo
3,500.00
2,727.47
2,531.46
2,301.62
1,579.76
1,679.37
1,500.00
i,ooaoo
New loans
Amount
during year.' j„;5^^d^^
11,200.00
SQoaoo
i,ooaoo
437.50
927.47
729.68
829.62
379.76
379.37
150.00
500.00
Amount
of loans
June 30, 1907.
$5,400.00
4,000.00
3,062.50
i.soaoo
1,801.78
1,472.00
2,400.00
1,200.00
1,350.00
fiOO.00
BEPOBT OF THE OOVEBITOB OF POBXO BICO.
295
Loom of the iruular government to the school boards of the island under act of the
legislative assemhly approved March 10^ 1904 — Continued.
School board of —
AffuadillA
Sabana Orande.
Manatl
Aiecibo
Aguada
Comeilo
Morovis
Yauco
JnanaDiaz
Arroyo
Bayamdn
Patillaa
Hoznacao
Salinas
iBabela
Total.
Amoont
of loans
Joiy 1, 1906.
1963.44
047.84
947.24
721.07
658.13
651.63
365.76
32,894.79
New loans
Amount
18,000.00
4,500.00
4,000.00
1,000.00
1,000.00
750.00
500.00
300.00
21,250.00
1233.44
94.50
947.24
365.73
658.13
181.63
125.76
8,000.00
AAA AA
000. DO
100.00
100.00
750.00
500.00
100.00
18,746.49
Amount
of loans
June 30,1907.
1750.00
853.34
365.34
37a 00
240.00
4,500.00
3,333.34
900.00
900.00
200.00
35,396.30
The following loans w«re authorized on or before June 30, 1907, but were not advanced to the school
boards at that date:
Salinas $7,50a00
Juana Diax 1 , 50a 00
Total 9,00aoo
E2XHIBIT E.
Proceeds of the sale of the one million dollar l)ond issue for roads and the dis-
position thereof on June SO, 1907.
Proceeds from bond issue $1,048,975.30
Transfers for the several roads :
May 16, 1907, transfer warrant No. 516 $206, 000. 00
May 18, 1907, transfer warrant No. 517 33,000.00
May 23, 1907, transfer warrant No. 519 69,000.00
May 24, 1907, transfer warrant No. 520 34,400.00
Total transferred prior to June 30, 1907 342, 400. 00
Balance undistributed 706, 575. 30
Distribution of above transfers.
Locality.
Comerfo-Barranaidtas road section *.
Bayamdn-Comerio road section
Tnglllo Alto road section
Fajardo-Naguabo road section
Catafio-Pueblo VIeJo road section
Laies-Adjuntas road section
CoQsamo-Maricao road section
Maricao road section
Yaooo road section
Pefiuelas-Ponoe road section
ClaleaJuana Diaz road section
Corosal-Barros road section
llaonabo-Pat ilias road ■eotlon
Reyes CatdUoo-Vega Alta road nation
Ci^ua-Las Cruoes road section
Caguas-Agnas Boenas road section.
Adjuntas €ut-ofl road section
Barros-Barranquitas road section
Jayuya-Alto de la Bandera road section
Salanes, auxiliary technical force
Traveling expenses, auxiliary technical and field force
Purdhase of machinery and supplies for road construction
under bond act
Total
By transfer
warrant.
too, 000. 00
84,000.00
10,000.00
8,000.00
5,000.00
8,000.00
1,000.00
4,000,00
8,000.00
12,000.00
10,000.00
6,000.00
3,000.00
8,000.00
5,000.00
3,000.00
8,000.00
15,000.00
20,000.00
18,400.00
2,500.00
13,500.00
342,40a00
Disbursed.
$482.57
1,685.74
350.59
631.67
112.00
480.17
416.65
Unexpended
balance on
June 30, 1907.
583.89
3,429.72
591.96
46.67
264.38
349.82
7.00
1,226.72
1,495.85
566.68
192.14
1,744.68
14,658.92
189.517.43
82,314.26
9,G49.41
7,36&a3
4,888.00
7,519.83
583.35
4,000.00
7,416.11
8,570.28
9,406.02
6,000.00
3,000.00
7,953.33
4,735.62
2,650.18
7,993.00
13,773.28
18,504.15
17,833.32
2,307.86
11,755.32
327,741.08
296 BEPORT OF THE GOVEBNOB OF POBTO BICO.
Exhibit F.
Statement of customs refund hy the United States to Porto Rico under the
fMTOVisions of tite acts of Congress approved March 24 <tnd April 12, 1900.
Db.
The act of GongreBS of March 24, 1900, refunded to Porto Rico
the customs duties collected on importations therefrom to the
United States, from October 18, 18d8, to January 1, 1900,
amounting to $2, 095, 455. 88
And also any further collections " since January 1, 1900," which
were subsequently estimated to amount to, from January 1,
1900, to May 1, 1900 « 23, 371. 00
Total amount appropriated by the act of March 24, 1900.. 2, 118, 826. 97
Under the provisions of the act of Ck)ngress of April
12, 1900, the collections of customs revenues col-
lected in the United States on Importations from
Porto Rico ("separate tariff fund"), from May
1, 1900, to July 1, 1901, amounted to $609, 937. 33
And from July 1, 1901, to July 25, 1901 (the date on
which such collections ceased, in accordance with
the proclamation of the President), the customs
revenues collected in the United States on impor-
tations from Porto Rico were estimated to be ^33,322.40
Total amount appropriated by the act of April 12, 1900.. 643, 259. 73
Total amount appropriated by the acts of March 24 and
April 12, 1900 2,762,086.70
Less difference between estimated amount collected
from January 1 to May 1, 1900, and actual collec-
tions during same period, per letter from the Sec-
retary of the Treasury to the governor dated
January 13, 1904 $15, 888. 75
Less difference between estimated amount collected
from July 1 to July 25, 1901, and amount depos-
ited with the treasurer of Porto Rico, said differ-
ence being deductions on account of refunds,
repayments, etc., per letter of the Secretary of
Treasury to the governor dated January 20, 1904. 31, 948. 76
47,837. 61
' Total amount of customs revenues to be refunded to
Porto Rico 2, 714, 249. 19
« This sum of $23,371.09 was allotted, but suspended, pending information as
to actual amount of collections, per letter from the Acting Secretary of the
Treasury, United States, to the governor, dated February 23, 1903.
* This sum of $33,322.40 was allotted, but not deposited to the credit of the
treasurer of Porto Rico, pending the adjustment of possible refunds, repayments,
etc., as per statement from the Treasury Department of United States dated
March 3, 1903.
BBPORT OF THE GOVEBKOB OF POBTO BiCO. 297
Cb.
Statement showing advances and payments to The
People of Porto Rico, making up the sum of
$2,714^9.19, appropriated by the acts of Con-
gress of March 24 and April 12, 1900, being the
actual amount of customs revenues collected on
importations from Porto Rico to the United
States :
Amount advanced by warrants of the Secre-
tary of the Treasury, from allotments made
by the President, to military disbursing offi-
cers, for sanitary improvements, road con-
struction, and other public worlds, from April
4, 1900, to March 13, 1901 $859,522.55
Less repayments by military disbursing officers. 45,469.12
$814, 053. 43
Amounts paid to the treasurer of Porto Rico by
remittances of United States Treasury set-
tlement warrants in his favor, pursuant to
allotments made by the President —
December 15, 1900, school extension in
Porto Rico, treasurer's receipts Nos. 1219
and 1220, dated December 31, 1900 200,000.00
March 27, 1901, construction and repair of
country roads In Porto Rico, treasurer's
receipts Nos. 1795 and 1790, dated April
9, 1901 50, 000. CD
March 28, 1901, refund to contractors,
duties on imiwrted contract materials,
treasurer's receipt No. 1794, dated April
9. 1901 6.000.00
General allotment, public and permanent im-
provements : April 29, 1901, treasurer's re-
ceipt No. 2238, May 31, 1001 250, 000. 00
August 3, 1901, Treasurer's Review No. 2869,
August 3, 1901 (" Separate tariff fund," act
April 12, 1900) 609,937.33
June 3, 1902, treasurer's receipt No. 7072,
June 16, 1902 399,988.10
March 16, 11X>3, treasurer's receipt No.
10573, March 16, 1903 375, 402. 45
January 13, 1904, treasurer's receipt No.
13709, January 26, 1904 7, 482. 34
January 20, 1904, treasurer's receipt No.
13697, February 18. 1904 1, 373. 64
Total amount paid to the treasurer of Porto Rlco__ 1, 900, 183. 86
May 4, 1901, express charges on coin paid by United States
Treasury Department to J. F. Barclay & Co., New York,
per letter of the Secretary of the Treasury to the treasurer
of Porto Rico, dated April 29, 1901 11.90
Total amount of advances and payments by the Treasurer
of the United States to The People of Porto Rico, on ac-
count of customs revenues collected in the United States
on importations from Porto Rico 2, 714, 249. 19
The sums paid to the treasurer of Porto Rico by the Treasurer
of the United States were placed on the books of the auditor's
office, to the credit of the appropriation " Allotment from ap-
propriation of revenues collected on Importations from Porto
Rico, in the United States," and amounted, in all, as above
stated, to 1, 900, 183. 86
298
BEPORT OF THE OOVEBNOB OF POBTO BIOO.
.4 mounts from which were distributed, by transfers authorized by the governor,
to various trust fund appropriations for public and permanent improve-
ments.
Constmction and repftlr of ooontry roade In Porto RIoo.
Transferred to general allotment
Malntenanceand repair of roads, removal of IiuadeUdes. .
School extension in Porto Rico
Insular normal school, purchase of site
Insular normal school, erection of building
Insular normal school
University of Porto Rico, purchase of land
Transferred to general allotment
Refund of duties to contractors, paid on material used
on public works
Transferred to seneral allotment
Claims paid Red D Steamship Co., freight on coin ship-
ments
Amount advanced to road supervisor at Huma-
cao, for completion of Fajardo-Fajardo Playa
road $600.00
Less repajrment of 43
Total.
Appropriated
by transfer.
$1,304,177.52
10,855.00
429,076.50
8,500.00
31,500.00
21,000.00
10,000.00
6,000.00
291.05
499.67
1,816,899.64
Amount ex-
pended.
$1,297,821.32
6,760.00
10,856lOO
390,744.00
3,600.00
81,600.00
21,000.00
9,707.28
282.72
1,25184
4,746.16
291.06
490.57
1,777,961.03
Unexpended
balance.
$606l20
38,332.41
38,938.61
1,777,961.03
l,816,8GlO-64
Balance remaining to credit of appropriation "Allotment from
appropriations of revenues collected on importations from
Porto Rico to the United States," as shown by the appropria-
tion ledgers of the auditor*s office
Total amount of allotment paid to the treasurer of Porto Rico,
including transfer from refund of duties to contractors, pur-
chase of land University of Porto Rico, and construction and
repair of country roads 1,910,971.94
$94, 072. 10
SUMMARY.
The total of the unexpended balances of the appropriations, as
shown in the foregoing statement of the allotment, is 38, 938. 61
The total amount remaining to the credit of the general allot-
ment, as shown by the books of the auditor's office, referred
to In the foregoing statement, available for transfer W, 072. 10
Total available balance of the general allotment and the appro-
priations created by transfers therefrom, June 30, 1907 133, 010. 71
DeiK>8ited as follows: With the depositaries for insular reve-
nues, San Juan 133,010.71
The balance standing to the credit of the appropriation " School extension
in Porto Rico'* will be increased from time to time as repayments shall be
made by the various municipalities which have built schoolhouses on shares,
part of the cost of which is to be paid back to the insular government within
a specified time. It may also be decreased on account of advances to munici-
palities for the same purpose and under the same conditions.
Exhibit — .
SEPOBT OF THE COlOaSSIONEB OF THE INTESIOB FOE POETQ
BICO.
Office of the Commissioner of the Interior,
San Jican^ P. B., September 17^ 1907.
Sir : In accordance with your request I have the honor to submit
the following report of the work performed by my department dur-
ing the fiscal year ending June 30, 1907.
before beginning my report I would respectfully state that section
24 of the act of Congress approved April 12, 1900 (31 Stat. L., 77),
entitled "An act temporarily to provide revenue and a civil govern-
ment for Porto Eico, and for other purposes," provides as follows :
That the commissioner of the interior shall superintend all works of a public
nature, and shall have charge of all public buildings, grounds, and lands, ex-
cept those belonging to the United States, and shall execute such requirements
as may be imposed by law with respect thereto, and shall perform such other
duties as may be prescribed by law, and malce such reports through the governor
to the Secretary of the Interior of the United States as he may require, which
shall annually be transmitted to Congress.
I have taken up the various bureaus of the department in order
and have explained as completely and as briefly as possible the work
accomplished by each division auring the fiscal year.
The department of the interior of Porto Rico is divided into the
following bureaus and divisions: Bureau of public works, division
of public buildings, division of public lands, division of docks and
harbors, division of archives, bureau of insular telegraph.
At the end of the fiscal year, as I point out later m my report, the
division of archives will be eliminated and a new bureau, to be known
as the " bureau of property and accounts," is to be created.
In addition to the work hereinafter set forth, the department of
the interior, through its bureaus, has furnished technical informa-
tion to the administrative heads of the insular government, and has
also been at the disposal of the various committees of the executive
council and the house of delegates.
On December 1 the assistant commissioner of the interior, Mr.
Lewis J. Proctor, resigned from the department and I promoted Mr.
Henry A. Harris, civil engineer, Princeton, then general inspector
of public works, as my assistant.
299
800 BEPOBT OF THE GOVERNOB OF POBTO BICO.
BUREAU OF PUBLIC WORKS.
Road work, — ^The road work of the bureau has been carried on
under the following appropriations and allotments:
Ck>mpletion, malnteQance, and repaira of pubUc roads and bridges. $282, 207. 65
Construction of roads, "trust fund" refunded customs 16,279.00
Construction of roads, "trust fund" $1,000,000 bond act, March
8, 1906, and February 13, 1907 26,483.27
Construction of various insular roads, $50,000, act of March 8,
1906 37, 926. 50
Construction of various roads, $120,000, act of March 14, 1907 5, 760. 28
liOcatlon and survey of public roads, $5,000, appropriation March
8, 1906 2, 291. 42
Survey of insular roads, $2,000, act of March 13, 1907 2,000.00
Voluntary payments ($2,994), trust fund 2,293.26
Total 375, 241. 38
The total amount under item No. 1 is made up as follows :
Regular budget appropriation $200,000.00
Deficiency appropriation 80.000.00
Auto license fund 1,445.00
Overpayments ^ 16. 45
Central St. Jeanne, Caguas (damages to culverts) 746. 20
Total $282, 207. 65
The expenditures and balance left under the above amount are as
follows :
Maintenance, 790 kilometers of roads $203,266.81
Purchase of 40 dump carts 5,790.00
Purchase of 46 yokes of oxen 4, 839. 19
Purchase of automobile 2,600.00
Construction, Carolina bridge 7,061.53
Construction, Cagultas bridge (completed) 15, 455. 6S
Construction, Clalitos bridge 5, 114. 16
Construction, Lajas bridge (completed) 6,487.17
Construction, Bayamon-Comerio road 633.41
Construction, Barros-Barranqultas road 9,595.81
Construction, Jayuva-Alto de la Bandera road 10,157.49
Construction, Trujillo-Alto road 1,324.75
Balance June 30, 1907, to be expended toward construction (Carolina
bridge 9, 881. 62
Total 282, 207. 65
Items 2, 3, and 4 of the above statement have been separated from
the total amount, because they represented expenditures which can not
be charged to any particular year.
The subject oi road work will be treated under two divisions, as
follows: (1) Maintenance of roads ; (2) Construction of roads.
Maintenance of roads. — The attached table. No. 1, shows the ex-
penditures made for the different services required in road main-
tenance. The expenditures under purchase and placing of macadam
should be increased by a proportionate part of the amounts stated
hereinbefore as not chargeable to any particular year. Increasing
those items $3,307.25 on the supposition that after 4 years those par-
ticular purchases will not be serviceable the average cost of broken
stone would be $1.50 per cubic meter, the average price of placing
same would be $0.86 per cubic meter, and the average cost per kilo-
r
BEPOBT OP THE QOVEBNOB OF PORTO BICO.
801
meter would be $261.50. Reducing the partial amounts to percentage
of the whole and comparing with last year expenditures the following
results are obtained :
Comparative cost of maintenance.
Character of the work.
Cost of broken stone
Cost of placing
Cost of inspection
Cost of tools
Cost of cleaning
Cost of miscellaneous
Cost of repairs of bridges
Percentage of total cost.
1905.
Per cent.
40.1
1(L2
l&l
1
17.2
1L4
100
1906.
1907.
Per cent.
32.8
2&3
19i3
2L8
ia7
a4
2.7
100
Percent.
4ao
21.8
17.9
4.0
12L0
2.3
2.0
100
Year ending June 30—
1903
1904
1905
1906
1907
Kilo-
meters.
44&1
61&2
662.0
68ao
79a
Total
cost.
1176,780
193,740
193,021
137,200
206,574
Cost per
kilo-
meter.
$397.00
374.00
292.00
20L50
26L50
Stone
used per
kilo-
meter.
Cubic
meters.
62.5
58.3
6&5
65.3
6&2
1^
ii
,T OF THE GOVERWOB OP PORTO BICO.
:: U Ml M M I i
p!3 aaS5'^^^5!;!5''3;!'!^25 i^s^ss^s
llHNNNinnnHHMMMNin
804
BEPOET OF THE GOVEBNOR OF PORTO RICO.
. Thus the reasons for the increased cost of maintenance per kilo-
meter over last year is seen to be due to some extent to the greater
amount of broken stone (70 cubic meters per kilometer) bought at
a much higher average price, also to the increased cost of lan&lides
and cleanings.
The conditions governing the increase in the cost of road main-
tenance have been the ever-increasing price of labor and increasing
traffic joined in this particular case to the unusual and continuous
drizxling rains, which for fifty-six days during the months of No-
vember and December were general over the northern part of the
island. — — ^— *^-n|
Special attention must be called, however, to the cost per kilometer
of the San Juan-Caguas road section. This section had been spe-
cially attended to in the two previous years, there having been placed
about 140 cubic meters per kilometer in 1905 and 254 cubic meters
per kilometer in 1906. The road was in first-class condition until the
transportation of all the machinery for the Central St. Jeanne of
Ca^as set in. This was being done by means of heavy traction
engines equipped with comparatively narrow tires ^6 and 8 inches)
and small diameter wheels (36 inches). These engines, continually
traveling back and forth, loaded with from 30 to 45 pounds per linear
inch of tire, acted like knife edges on the macadam, and their damage
was particularly aggravated by the continuous drizzling rain referred
to before. f\
, The whole road was going to pieces at an alarming rate. Two
traveling inspectors and three steam rollers were kept continually
on the section, the regular maintenance force being almost doubled
to keep the road in passable condition. t
Following is a statement showing amount of traffic from and to
San Juan in one week in 1905 and 1906 over the above section of
road, the observations having been taken day and night for one week
at a time:
August, 1905.
October, 1906
Number.
Net
weight.
Gross
weight.
Number.
Net
weight.
Gross
weight.
Number of freight vehicles
5,112
862
1,'jao
358
Toru.
1,365
Ton*.
6,808
880
585
6,118
1,410
1,241
120
Tons.
2,270
Tons.
9.320
Other vehidea T.
1.663
Pack horses
70
70
'470
Cattle
Total freight
1,435
240
8,303
1,400
2,340
390
11,453
Average per day '
1.900
With a view to regulating traffic in so far as it affects the wear and
tear of the roads, regulations were enacted into law by our last legis-
lature providing that the pressure per inch of diameter and per inch
of width of tire must not be greater than 16 pounds.
Examining further the comparative costs of maintenance, and con-
sidering the advance in prices steadily going on, it is doubtful whether
the average cost can be Drought down.
As stated by Hon. J. S. Elfiott, my immediate predecessor, our roads
when not well maintained refuse to stay in the " good enough class.'*
As it is true that economy lies in the item of the cost of brokei^ stone,
BEPOBT OF THE OOVBBKOB OF POBTO BICO. 805
measures are being taken to reduce the cost of hauling and breaking ;
yet these savings will probably be offset by the increase of the other
items of the work if the roads are to be mamtained, properly drained,
and kept in jgood condition.
Construetton of roads and bridges. — ^The attached tables, Nos. 2, 3,
and 4, show the road and bridge construction done during the year.
The total amount spent and its source is as follows :
Re^lar budget --.^ $65, 711.62
Trust fund, refunded customs - 16, 279. 00
Trust fund, |1,000,000 bond act 26,483. 27
Bpeclal appropriations, as follows:
$50,000 act, various insular roads 37, 926. 50
$120,000 act, various roads 5,760.28
Location and survey of public roads 4, 291. 42
Voluntary payments 2, 293. 26
Total 1 158, 745. 35
From the above amount $113^38.53 has been spent on road work and
$45,506.82 is chargeable to bridge work. The number of kilometers
of road completed under the former expenditure is as follows :
Kilometers.
Road No. 2, Ponce-Pefiuelas 2.0
Road No. 2, Catano-Rio Piedras .6
Road No. 7, Las Pledras-Sans Lorenzo .7
Road No. 3, Mameyes-Fajardo 5.8
Road No. 3, Fajardo-Naguabo Playa 2. 5
Road No. 7, Las Pledras-San Lorenzo .7
Road No. 15, Jayuya-Alto de la Bandera 3.0
Road No. 15, Barros-Barranquitas 3. 5
Vieques road 1. 1
Total 30. 7
Survey and construction work has also been carried on under the
above expenditure on the following roads :
Road No, 2, Reyes Catolicos-Vega Alta $92.23
Road No. 5, Caguas-Aguas Buenas ' 959. 63
Road No. 5, Comerio-Barranquitas 524. 57
Road No. 8, Lares-Adjuntas 684. 84
Road No. 9, Bayamon-Comerlo 30, 048. 78
Road No. 11, Ciales-Juana Diaz 1, 189.66
Road No. 14, Consumo-Maricao 44.5. 57
Road No. 16, Yauco-road No. 14 1,471.26
Road No. 22, Cidra-Las Cruces 875. 17
Road No. 23, TruJiUo-Alto 673. 72
Insular roads 36, 1>65. 43
Various roads (Mayaguez-Maricao by Las Vegas, Aflasco-San Sebas-
tian, Vega Baja-Morovis, Vieques roads, Oomerio-road Na 1) 5,784.28
Total 42, 749. 71
The amount spent on the completion of the 30.7 kilometers of road
has been therefore $70,500, giving the average cost of about $2,300
per kilometer. It must be stated, however, that the amount was
mostly spent on the macadam, there having been, on the average,
very little excavation to do. On the other hand, the work done on
the Bayamon-Comerio road has been the heaviest rock work we have
had to handle, the amount of $30,000 havinj^ been spent on grading
and dry masonry on 4 kilometers between kilometers 18 and 22.
21162— S. Doc. 92, 60-1 ^20
306 REPOBT OF THE GOVEBNOB OF POBTO BICO.
Bridges.— Of the $45,506.82 charged to bridge work, $35,625.24 has
been spent during the year, as follows :
Carolina River bridge, under construction $7, 061. 53
Caguitas River bridge, completed 15, 455. 68
Cialitos River bridge, structural material 5,323.36
Lajas River bridge, completed 6,487.17
Repairs Caguitas wooden bridge 1,297.46
35, 625. 20
Balance June 30, 1907, toward construction Carolina bridge 9, 881. 62
Total ^ 45, 506. 82
The Caguitas bridge was completed at a total cost of $24,714.69, and
was opened to traflSc on April 24, 1907.
The Lajas bridge was completed at a total cost of $6,487.17.
The erection of the structural material of the Cialitos bridge will
be done under the $1,000,000 act.
The erection of the Carolina brid^ is under contract. Great
difficulties have been encountered in building the foundations of the
Carolina abutment, and this part of the structure is progressing
slowly.
The false work for erection of the structure is, however, being built
at the same time. The bridge will not be completed until about the
end of January, 1908. About $56,000 has already been spent and
the structure will cost when completed $80,000.
: OF THE GOVEBNOH OF POBTO BICO.
i i ! .
J_Ji}IlJLI'
if"
ilM
|35 a 5 : 5 3 =5
;i iiii liiiiMiii;:;
MjJjJ MiiiiMi iM:
'r
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&
i;i;i; ;;: MM |
i
C!
8888882^8 ""sSS^Sasa" 8 8St;8S8S88288a S8
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^1
BBPOBT OF THE GOVERNOR OF I>OBTO BTCO.
809
Table No. 3. — Road comtruetion in Porto Rico,
DeaigiuttioiL
Ban Juan-Ponoe Playa
Rio PtodrM-Ponoe.
Ponoe-Rlo Piedraa.
Cayey-Ouayama
Barraoqiiltaa-Huinacao.
Ponoe- Aredbo .
Caguas-Las Piedras, via
SanLorenso.
Agoadilla-Adjimtas
Baya&ion-Comerio
Reyes Cat41ico8-Ck>amo
MaDaH-Juana Diaz.. . . .
San LoTBDco-road No. 3,
▼UPatillae.
MayagueK-Aredbo.
GonBOino-road No. &
Road No. O-Adjuntaa-
Aibonito.
Yaoco-road No. 14 .-.
Larea-Jayuya, yla Utuado
Boqneron-road No. 2, via
Cabo Rojo.
San Oennan - Boqueron,
▼la Lajaa.
Rood No. ll~Road No. 9.
▼la MoroTla Gorozal ana
NaranJito
Coamo-Santa laabeL
Laa Crucea-Comerio, via
Cldra.
Road No. 3-Tru]lUo Alto. .
Mayaguez - Mailcao, via
Laa vegaa.
Nagoabo-Juncoa
Afiaaoo-San Sebaatian.
Cabo Rolo-San Qerman...
Vega BaJa-lf oroTla.
Viequea road
CoinBrio>road No. L
Total
length
Kmt.
136.01
251.5
aoo.0
26.0
06.0
82.0
23.0
63.0
2&0
67.0
48.0
28.0
74.6
30.0
72.0
24.0
38.0
16.0
18.0
36.0
14.0
17.0
8.0
14.0
27.0
26.0
12.0
14.0
10.0
18.0
1,491.0
Section.
San Juan-Ponoe PJaya
Catafto-Revea Cattfllcoa
Reyea Catoliooa-Vega-Alta. .
Camny-Aguadllla
Mayaguea-Allaaoo
Afiaaoo Wooden bridge
Mayaguea-San German
San Qennan-Sabana Grande
Sabana Qrande-Yauoo
Ponoe-Pefiuelaa
Catafio-Rio Piedraa
Ponoe-Guayama
Guayama- Arroyo
Arroyo-Pte. Blanco
Yabucoa-Maunabo
Humacao-Yabucoa
Naguabo-Naguabo Playa. . .
Fajardo-Naguabo Playa
ICuneyea-Fiuardo
Rio Piedraa-Hameyea
Carolina Bridge
Cayey-Guayama
Cagoaa-Aguaa Buenaa
Caguaa-Humaoao Playa
Comerio-Barranquitaa
Ponoe-Kllometer 16, and
Caguanitaa.
Defendlni-Kllometer 16
Adiuntas-Utuado
TaUonee
Retaining wall ** Canlaoo ". .
Aredbo-Bacupey
Caguaa-San Lorenxo (grad-
ing).
San Lorenco-Laa Piedraa
(grading).
Aguadlllar-San Sebaatian. . .
San Sebaatian-Larea
Larea-Adjuntaa
Bayamon-^^merio
Reyea CatdUcoa-CoroaaJL . . .
IManatl-Cialea
Manatl River Bridge
Cialea-Juana Dias
Puente Blanco-Patlllaa.
Mayagues-Laa Mariaa. .
Conaumo-Maricao
(Alto BanderarJayuya..
Barroa-Barranquitaa. . .
Barranquitaa-Aibonlto.
Yauoo-road No. 14
Larea-Jayuya
Cabo Rojo-road No. 2. .
San German-Lajaa
/Road No. 11-Morovia
\Road No. 9>NaranJito.
Road No. 1-Coamo Springe.
Laa Cnioea-<^dra
Road No. S-TniiiUo Alto.
Mayagues-Laa vegaa
Naguabo-Juncoa
Afiaaoo-San Sebastian. . .
Cabo Roio-San German.
Vega Baja-Morovla.
Viequea road
Comerto-La Plata
Completed by
Spaniah Govern-
ment.
Enu.
135.0
10.0
2.5
11,368,234.33
168,462.97
12,000.00
ft 10, 181.00
9.0, Noreoorda.
13.5 Noreoorda.
31.6
26.0
9.0
61,366.12
607,870.93
No reoorda.
20.5 261,568.06
6.0
4.5
11,996.47
46,100.12
49,836.27
40,616.80
19,200.00
18,627.00
*(«)
276.5
2,660,927.07
Completed by
United Statea
military gov-
ernment.
Knu.
a 185, 121.00
7.0
26,216.70
0.7 7,400.00
30.0
204,229.48
30.0, 323,869.80
2,600.00
17.0,
94,888.28
20,196.18
4.5
11.5
8.5
66,140.02
36,650.99
88,342.34
8.5 103,851.54
6.0; 28,292.65
141.7
1,085,697.07
a Two concrete ateel bridgea.
ft Gua^taca Bridge.
• Bridge material fumiahed under Spaniah Govemmant.
810
BEPOBT OP TfHE GOVERNOR OP PORTO RICO.
Tablk No. 3. — Road carutrudtion in Porto /Zico— Continued.
Designation.
San Juan-PoDoe Playa. .
Rio Pledraa-Ponoe.
Ponoe-Rio Pledraa.
Cayey-Qoayama
Barranqultas-Humacao . .
Ponce-Arecllx).
Casoas-Las Pledras, ria
;affoa8-
San L<
Lorenzo.
Aguadllla-Adjuntas ,
Bayamon-Comerio ,
Reyes CatdIico»-<!k>amo. . .
Manati-Juana Diaz
San Lorenzo-Road No. 3
via Patillas .
Mayaguez-Arecibo
Consumo-Road No. 8
Road I No. IS- Adjuntas -
Aibonito.
Yauoo-Road No. 14
Larea-Jayuya, via Utuado.
Boqueron-Road No. 2, via
Cabo Rojo.
San Qerman-Boqueron, via
Lalas.
Road No. 11-RoadNo. 9.vla
Morovis, Corozal y Nar-
anjito
Total
length.
Section.
KtM.
13& San Juan-Ponoe Playa
26L5
20&0
2&0
6&0
82.0
Vi
fCatano-Retes Catdlicos
Reyes Catolicos-Vega Alta. .
Gamuy- Aguadilla
Mayaguez-Aflasco
Aikasco Wooden bridge
Mayaguez-San German
San Qeiman-Sabana Grande
Sabana Grande- Yauco
Ponoe-Pefluelas
Catafio-Rlo Piedras
Ponoe-Guayama
Guyama-Arroyo
Arroyo-Pte Blanco
Yabucoa-Maunabo
Humacao-Yabticoa
Nagaabo-Naguabo Playa.
Fajardo-Naguabo Playa..,
Mameyes-FaJardo
Rio Piedras-Mameyes..
Carolina Bridge
Cayey-Guayama
Caguas-Aguas Buenas.
Caguas-Humaoao Playa
Comerio-Barranquitas
Ponce-kilometer 15, and
Caguanitas.
Defendlni-Ulometer 15 ,
Adjuntas-Utuado
2ao
6ao
28.0
67.0
48.0
28.0
74.6
aao
72.0
24.0
38.0
l&O
l&O
3A.0
ing wall "Canlaco"
5-Bl
Tallones
Retalnl
Arecibo-Bacupey
Caguas-San Lorenzo (grad-
ing).
San Lorenzo-Las Piedras
(grading).
Aguadilla-San Sebastian.. . .
San Sebastian- Lares
Lares-Adjuntas ,
Bayamon-Oomerio
Reyes CaU^licos-Corozal .
IManati-Ciales
Manati-River Bridge . . . .
Ciales-Juana Diaz
Puente Blanco-Patillas ..
Mayaguez-Las Marias ,
Ck)n8umo-Maricao
fAlto Bandera-Jayuya.
{ Barros-BarranquJtas .
iBarranquitas- Aibonito ,
Yauco-Road No. 14
Larea-Jayuya
Cabo Rojo-Road No. 2.
San German-Lajas
/Road No. 11-Morovis..
\Road No. 9-Naranjito.
Completed by civil government.
Trust fund.
Kms.
a2
42L0
aS4,26a00
6,ooaoo
46,494.77
&6
&0
17.0
LO
38.5
4.0
ao
l&O
2.0
14.0
12.0
22.6
&0
14.8
1.4
14.5
8,302.26
16,60a45
lo.ooaoo
69,077.13
Regularmainte-
nance to June
30.1907.
Kmt
i,ooaoo
60,00a50
6l0
8,212.27
43,ooaoo
27,60&23'
4.ooaoo
22,00a40
36,ooaoo'
«65,ooaoo
90,ooaoo
79,ooaoo
85,ooaoo
17,407.00
42,726.00
i5,ooaoo
4.5
ao 3,284.00
1&5
7.0
IZO
12.0
11.8
&8
2.0
6.0
40
92,002.00,
3,ooaoo
126,246l42
ii6,ooaoo
42,357.19
15,26&47
39,587.23
12,394.69
34,36L14
37,ooaoo
2i,ooaoo
2.6
2.1
12,50a00
4,5oaoo
8,9oaoo
5,ooaoo
^124,71409
<l754 4g
5,621.5^
/870. 10
92,174 61
66,062.32
iki^ooaoo
/4. 027. 06
< 2,26a 61
« 6, 487. 17
m 5, 114 16
10,157.49
10,39&31
a One wooden bridge on piles.
b Caguitas bridge
e Reconstruction Caguitas wooden bridge.
d Concrete pipes.
« Grading.
/ Pipes.
ff Herrera bridge.
* Repairs.
REPORT OP THE GOVERNOR OP PORTO RICO,
811
Table No. 3. — Road eonstruetion in Porto Rico — Continued.
Completed by dvU goyermnent.
Total.
Special appropriations.
1
a
a*
Km*
135.0
19.0
6.7
42.0
}9.0
20.0
Convict
labor.
Volnn-
tary
pay-
ments,
12,994.
Act of Mar. 8,
1906,t60,000.
Act of
Mar. 14,
1907,
8120,000.
Insular loan, bond
act Feb. 13, 1907,
81/100.000.
Survey insular
roads, act of—
Cost.
March,
1906.
March,
1907.
41,297.46
Knu.
11,473,617.48
168,452.07
18,002.23
67,430.25
Orading.
S92.23
8,803.26
lAxnn.iK
/
8.0 in.nno nn
17.0
2.0
1.0
53.5
7.0
4.0
9.0
15.0
2.0
15.0
17.8
32.2
09,077.13
6,461.27
1.112.00
66,621.07
25,216.70
8,212.27
43,000.00
31,430.71
4,000.00
23,955.73
48,205.12
70,929.73
56,062.32
507,870. 93
<1,180.00
2 kms. fin-
ished.
Grading.
5,233.11
112.00
•48.16
1
10.0
10,908.99
33,925.48
1 km. fin-
i.QR&.23
5.8
12.205.12
ished.
1
1
20.0
9.5
39.0
0.5 km. re-
oonstruo-
tion.
959.63
1,050.63
260,281.08
524.57
52.50
Survey
524.57
59.5
22.5
8.0
585,427.06
Survey Ad-
juntas cut-
off.
7.00
314,140.00
•
20,405.47
51,044.53
1.3
5,844.41
1.3
37.8
1.4
260,028.70
Survey
Survev and
grading.
512.67
2,806.77
123.67
1,137.01
948.50
3,684.84
260,166.72
76,347.16
3.0
«20,891.70
155.39 10-0
16.0
13.0
"236.70
149. 677. 30
15, 266. 47
Survey
666.38
222.92
310.36
1,189.66
3.0
3,284.90
27.0
7.0
15.0
14.5
11.8
143,438.77
•
Survey
0.5 km. fin-
ished.
0.4 km. fin-
ished.
443.07
2,270.30
2,060.33
18.33
2.50
1.00
12,840.26
53,023.98
6,234.05
49,482.97
■"•• 1"' "
21,000.00
1 * •
Survey
672.09
307.84
491.33
1,471.26
5.8
2.0
12.0
12,500. 66
4,500.00
37. 102. AS
1
•.••.....
1
4.0 SioOO.OO
i Reconstruction.
^ Three bridges,
ft Mavilla bridge.
< Lajas brldse.
«" Material Clalitos bridge.
• ClaUtos bridge.
812
BEPOBT OF THE GOVBBNOB OF POBTO BICO.
Tablb No. 3. — Road Gonttmetion in Porto Rico—Ooatiaued.
DeBlgnatlon.
Coamo-Suita Iiabel
Las Cruoes-Comerio, tU
Cidra.
Road No. ^-TruJiUo Alto.. .
ICayagufiz - ICaricao, via
Las Vegas.
Naguabo-J uncos
Aflasco-8an Sebastian
Cabo RoJo-San Gennan....
Vega Baja-Morovis
Vieques road
Comeiio-Road No. 1
Right-of-way damages
Survey insular roads, sala-
ries, technioal loxce, and
materlaL
Total
length.
ieotton.
JTllM.
14.0
17.0
8.0
14.0
27.0
Road No. 1-Goamo Springs.
Las Cruoes-Cidra
1,40L0
Road No. 3-TniJil)o Alto.
Mayagues-Las Vegas
Naguabo-Junoos
2& Ol Aflasoo-San Sebastian. .
12. 0| CaboRojo-Am Qennan.
Vega BaJa^Morovis
laoi Vieques road
lao Comerio-LaPlato
Completed by olvil govenunent.
Trust fond.
Regular znainte-
nanoe to June
aO»1907.
'Tb
&0
LI
33L1
11,91400'
Km*.
&0
0,3S&31
4,ae&42|
'2,'037.'8O
1,237,182.57
17.6
98,427.72^
01,324.75
130, 3a&
0&
a Grading.
BEPOBT OF THB GOVEBNOR OF POBTO BICO.
818
Table No. 3 — Road eonstructUm in Porto Rico — Continued.
Completed by dvH government.
Total.
Ctw«AAJ
I.I .
_ .J . Ai . .
o .
6.0
8.0
5.0
ppeOuu ttpjirupruiiriQiiJB.
Convict
labor.
Volun-
tary
pay-
ments,
Act of Mar. 8,
1906, $60,000.
Act of
Mar. 14,
1907.
1120,000.
Insular loan, bond
act Feb. 13, 1907.
$1,000,000.
Survey insular
roads, act of—
Cost.
March,
1906.
March,
1907.
Kms.
$1,014.90
Reoonntruo-
tion.
Survey and
grading.
$876.17
673.72
9,302.80
11,353.78
^94^16^
4,916.83
.
a 361. 68
261.63
1
«21.78
..; I. ,'.'".[
21.78
1
"i.'i
4,308.42
C660.04
1
$24.00
584.04
1
2,637.89
1 '.'.'.'.....
7,400.00 $380.90
966.02
8,837.91
10,lfi»J»
S2,714.16
17.1
148,040.22
6,760.28
4.4
26,483.27 2,201.42
2,000X0
788. 4
6,121,660.64
^7 Kilometers graded*
c Survey*
814 BEPOBT OF THE QOVEBKOB OF POBTO BICO.
Table No. 4. — Road construction in Porto Rico.
. Kilometers.
SpaniBh Government October 18, 1898 276.5
American Government: Kilometers.
June 30, 1899. to June 30, 1900— 59. 2
June 30, 1901 67.0
June 30, 1902 72.2
June 30, 1903 81.0
June 30, 1904 69.
June 30, 1905 82.9
June 30, 1906 38.0
June 30, 1907 30. 7
510.
Total 786. 6
Municipal roads. — In accordance with section 64 of the municipal
law the 8 per cent of taxes upon property collected by the treasury
of Porto Rico are to be paid to the respective municipalities to con-
stitute a road fund to be expended for tne construction and repairof
municipal roads. The work of construction and repair is to be
under the technical direction and immediate inspection of the depart-
ment of the interior, provided that when the cost of the work does
not exceed $200 the municipal council may do the work without inter-
vention of the department of the interior. As a general rule, the
municipalities make allotments for the exact amount of $200, and
therefore carry on their work without the assistance of the depart-
ment.
A few municipalities, however, have asked advances from the
insular funds for the construction of roads, and in such cases the
work of construction has been done with the technical direction and
inspection of the department.
The following advances have been made during the months of May
and June, 1907 :
Bayamon $10, 000
Toa Alta 1, 000
Vega Baja 5,000
Las Marias 7, 000
Juana Diaz 10, 000
Work has been started in Bayamon and Vega Baja and organized
in Juana Diaz.
Plan of work and estimates for 1907-S, — ^The work of- the bureau
during 1907-8 will be carried on under the following appropriations :
Construction, maintenance, and repair of pubUc roads and bridges $250, 000
Maintenance and repair of public buildings 35,000
Expenses, executive mansion 10, 000
Construction of various roads, $120,000 act 114, 000
Construction of insular roads, $1,000,000 act 500,000
Total 900, 000
Other appropriations for works of public nature are as follows :
Capitol building $150, 000
Penitentiary, San Juan 120.000
Study of irrigation of Arroyo, Guayama, and Salinas.. 4, 000
Mayaguez reform school 20,000
Extension, Arecibo Jail 3, 000
297,000
Total 1, 206, 000
BEPOBT OF THE OOVEBKOB OF PORTO RICO. 815
Maintenance of public roads. — ^The number of kilometers to be
maintained amounts to 808, not including the number to be completed
during the year. The total amount available for maintenance and re-
pairs has been distributed according to the following estimate :
Inspection $41, 292
Purchase and placing Macadam , 158,253
Cleaning 22, 734
Tools 2,217
Repair of bridges 10, 488
Miscellaneous 8, 912
Ck>ntingencle8 11, 104
Total ^ 250, 000
Owing to the large amount of road surface to be maintained and
the increased cost of labor and materials the maintenance appropria-
tion was in the last session of the legislature increased to $250,000.
. The organization of the maintenance service will be the same prac-
tically as that in force in the last two years. It has been found neces-
sary, however, to increase to eleven the number of districts in charge
of traveling inspectors. In some sections, San Juan-Caguas, for ex-
ample, the number of capataces has been increased, thus reducing the
number of kilometers in charge of a foreman in order to properly at-
tend the needs of that section. It is estimated that 64,000 cubic me-
ters of broken stone will be used during the year.
Special attention will be given this year to bridges, many of which
are padly in need of painting and repairs. The amount set aside to
provide for landslides and cleaning is low in comparison with the
cost per kilometer during 1906-7. A continent fund of $11,000 has
been set aside to meet extraordinary conditions. The only item in
which economy can be introduced is that of broken stone. The
average cost of broken stone for the year will be about $1.90 per
cubic meter, or $0.40 more per cubic meter than we paid in 1906-7.
This increase brings the cost of broken stone to about $22,400 above
what it would have been at the price of $1.50 per cubic meter.
Should sufficient money be available from the contingent fund pro-
vided in the estimate, it is my intention to purchase stone crushers,
traction engine, and train. If that is not possible, I shall request
a special appropriation for that purpose from the next legislature.
Under the present conditions of rapidly increasing traffic and the
extraordinary advance in the price oi both material and labor, it is
doubtful in my mind whether the future cost of maintenance can be
reduced below $300 jper kilometer. Estimates of two years ago were
based on entirely dinerent conditions, and were we now to try to come
within the figures given, it would be false economy, and would only
mean greater cost at a later date.
Oonstncction of roads and bridges {SlfiOOfiOO bond act). — ^The
following distribution of funds under the $1,000,00 bond act has been
proposed for road and bridge construction. This distribution, how-
ever, is subject to change on completion of surveys and projects.
Bridge construction $248, 000
Road construction 700, 000
Engineering, incidentals, and machinery 100,000
Total 1, 048, 000
816
BBPOBT OF THE QOVEBKOB OF POBTO BICO.
Table No. b.-^DitiribuHon of $700,000 for road comtnietion.
No.
of
road.
13
14
8
14
16
6
2
16
16
11
10
6
9
2
2
23
8
3
8
3
7
6
22
Boad section.
Lares- Araeibo
Conmimo-liaricao
Larea-AdJontas ,
Maiksao-ttoad No. 8
Yanoo-Road No. 14
Adjiintas cut off ,
Ponoe-Peftoelas
Jaynya-Alto Bandera
Barroa-Barranquitas
Clalea-Juana D&lz
Corosal-Barrofl
Comerio-Barranquitas
Comerio-Bavamon
Vesa-Alta Reyes CatoUcos
Catafio-Puebio Viejo
TroJUlo-Alto
Nagoabo-Fajardo
Humcao-Naguabo Playa. .
Maonabo-PatillaB
Ponoe-Ouayama
Cagoaa-Las Piedraa
Cafuaa-Agoas Boenaa
Cidra-Las Cmoee
Total
Appzoztmate—
Lens^th.
30
32
24
li*
8
6
48
27
17
8
3
3
3
4
6
19
21
16
2
2
809i
Cost.
$136,000
21,000
165,000
160,000
132,000
8,000
40,000
24,000
15,000
290,000
162,000
90,000
84,000
8,000
6,000
10,000
12,000
20,000
30,000
2,000
90,000
3,000
6,000
1,611,000
Leqgtli
tobe
boUt.
5
14
6
14
li
5
?
17
7
17
8
3
3
3
4
6
19
2i
4
2
2
167
Coat.
830,000
21,000
65,000
29,000
65,000
8,000
13,000
20,000
15,000
106,000
46,000
90,000
84,000
8,000
5,000
10,000
12,000
20,000
30,000
2,000
25,000
3,000
6,000
700,000
Distribution of $248,000 for bridge construction.
Amountes to be allotted :
Reyes-GatolicoB $50, OOO
Espirltu Santo, near Rio Grande 15.000
Utuado 20, 000
Rio Grande de Lolza, Caguas 35, OOO
Rio Portugues 35. OOO
La Plata, Bayamon-Comerio 35,000
Clalitos 4, 000
Three bridges, near Ck)merlo 20. 000
Four bridges. Humacao-Naguabo 18, 000
Two bridges, Agnadllla-Aguada 3. OOO
Culverts, Fajardo-Naguabo 2, 000
Contingencies 11, 500
Table No. 5 shows the roads and the amounts allotted for each.
A few words should be said in explanation of the above distribution.
From an engineering viewpoint and for professional reasons, the
technical experts of this oflSce would have selected the bridges men-
tioned and the six most important roads (Comerio-Bayamon, Comerio-
Barranquitas, Ciales-Juana Diaz, Lares- Ad juntas, Maricao-road No,
8, and Yauco-road No. 14), and would have applied the whole of the
$1,000,000 funds toward their construction.
We have, however, a general plan of roads to bf», carried out, and
since the funds to complete the plan are contributed by the island in
general, it seemed only just to distribute the money in the different
districts of the island so that all the people might enjoy the benefits
of the loan. A glance at the map will show that the roads are being so
laid out that the rich and fertile sections of the island, which are
now without means of transportation, will be opened up and given a
BEPOBT OF THE OOVBBNOB OF POBTO BICO. 817
highway to the coast and to the markets. We have, however, arranged
the distribution so that the roads may be continued into the interior as
additional sums are appropriated and thus eventually complete the
general plan of roads.
The construction of the Lares- Ad juntas, Maricao and Yauco roads
is especiaUv importent The area that includes these progressive
towns has been neglected hitherto in the way of road construction
and this is remarkable, as the district is wonderfully fertile and grows
the best coffee of the island. The proposed roads will develop one
of the richest sections.
The Ciales-Juana Diaz road is almo^ as important as any of the
above-mentioned highways. Its construction will reduce the distance
across the island from the northern coast to Ponce to 73 kilometers,
making it possible to travel by coach in about seven and one-hali
hours.
The completion of the section on road No. 9, from Bayamon to
Comerio, and on road No. 6, from Comerio to Barranquitas, will lessen
the distance from San Juan to Ponce by 33J kilometers, or about three
and one-half hours by coach. This new road will relieve the military
road of a ^reat deal of its traffic, as the through carriage to all points
south of Aibonito will undoubtedly seek the advantage of the shorter
journey.
The American Tobacco Company has in process of construction a
road from kilometer 73 on the military road to their tobacco factories
in La Plata. The company has completed about 3 kilometers of this
road and turned it over to the insular government. The last legisla-
ture made a special appropriation of $20,000 to build a road from
Comerio to connect with the tobacco company's road, and work wUl
be started at once.
The efforts of the department will be directed principally toward
the completion of the above routes. The estimated cost will be about
$750,000 to complete them. The total allotted from the loan funds
toward the construction of those roads amounts to $264,000.
Projects have been completed and contracts let for the following-
named bridges : Reyes Catolicos ; Utuado ; Rio Grande de Loiza, near
Caguas; Ija Plata, Bayamon-Comerio ; Cialitos; three bridges near
Comerio, and culverts Fajardo-Naguabo road.
Actual construction has commenced on the following road sections:
Vcjga Alta, Ponce-Penuelas, Jayuya-Alto Bandera, Barros-Barran-
quitas, Comerio-Bayamon, Ca^as-Las Piedras. Ponce-Guayama,
Maunabo-Patillas, Naguabo-Fajardo, Trujillo Alto, Cataiio-^rueblo
Viejo, Capias- Aguas Buenas, and Cidra-Las Cruces.
Surveying parties are out on the field making the necessary studies
for the following roads : Lares- Adjuntas, Consumo-Maricao, Maricao-
road No. 8, Yauco-road No. 14, Ciales-Juana Diaz, Comerio-Bar-
ranquitas, and Ca^as-Las Piedras.
Two more parties will soon be started on the Corozal-Barros
survey.
Construction, of various roads. — Under the act passed by the last
legislature appropriating $120,000 toward the construction of part
or all of certain roads there remains $114,000.
818 BEPOBT OF THE GOVEBNOB OF POBTO BICO.
The following approximate distribution was made for the expend*
iture of the appropriation among the roads stated in the act :
Mayaguez-Maricao by Las Vegas $30,000
Naguabo-Juncos by Rio Blanco 30,000
Afiasco-San Sebastian road 10,000
Cabo Rojo-San German road 10,000
Vega Baja-Morovis 15, 000
Vieques road 5, 000
Five Icilometers from Comerio-Barranqultas road to kilometer 71, road
No. 1 20,000
Total 120, 000
Actual construction has been commenced on the Maya^ez-Mari-
cao, Anasco-San Sebastian, Cabo Rojo-San German and Vega Baja-
Morovis roads.
A field party is at work on the Comerio-Barranquitas-kilometer
71, road No. 1 — and actual construction will begin shortly. Neigh-
boring property owners who are personally interested in the comple-
tion of this highway are now at work on the La Plata end of the
road on lines staked out by the surveying party.
The Vieques road is also under construction, and construction will
be be^n as soon as prisoners occupy the new Vieques jail now nearly
completed. It is the intention to use convict labor, paying the neces-
sary guards and overseers out of the amount assigned.
The work is being carried out so that whatever is done mav last
and be useful. But the total amount appropriated is not sumcient
to complete the roads under the act, and under the circumstances it
is not recommended that any more moneys be appropriated toward
their construction until the more important roads under the general
plan are completed.
General. — The organization under which the above plans are to
be carried out consists of the regular force of the bureau and an
auxiliary technical force. The regular force in its present make-up
is composed of:
1. The superintendent, in charge of the general supervision of the bureau,
reports, and any special duty assigned to him by the commissioner.
2. An assistant superintendent, directly in charge of (a) design and construc-
tion of public buildings; (b) survey and construction of roads under the $120,-
000 act of March 14, 1907; (c) construction by administration of such roads
under the $1,000,000 act as may be put in his charge from time to time: (d)
municipal roads.
3. A general inspector (a) to assist the assistant superintendent on the design
and construction of buildings; (b) maintenance and repair of public buildings;
(c) inspection of roads, bridges, or any other work as he may be detailed to;
(d) contracts and contractors' estimates; (e) inspection of traveling inspector's
boards.
4. An assistant engineer, directly in charge of (a) maintenance and repair
of roads; (b) traveling inspector's boards and estimates.
5. Chief draftsman, directly in charge of (a) drafting room and all work
therein; (b) design of bridges and culverts; (c) plan file system; (d) labora-
tory for testing materials.
6. A librarian, directly In charge of (a) the department's library; (b) rec-
ords of the department and the archives of public works; (c) indexing and
filing magazines, pamphlets, and publications of every sort received by the
department; (d) to assist the mail clerk of the department.
7. A surveyor and draftsman and two tracers under immediate direction of
the chief draftsman; an inspector of pubUc buildings under the Immediate
direction of the general inspector.
BEPOBT OF THE GOVBRNOE OP PORTO RICO. 819
■
8. A stenographer and translator, directly in charge of (a) minutes of the
board of award; (b) proposals; (c) general correspondence.
9. A stenographer, jdirectly in charge of (a) a contract file; (b) general cor-
respondence.
10. A stenographer for (a) genesal correspondence; (b) assistance of mail
clerk.
11. A mail clerk in the office of the commissioner in charge of (a) all cor-
respondence; (b) file of same.
12. Not a single messenger for the service of the bureau.
The auxiliary technical force is constituted by —
1. A principal assistant engineer, directly in charge of (a) survey and con-
struction by contract of roads under the $1,000,000 act, (6) any other work
he may be detailed to.
2. An assistant engineer directly in charge of (a) survey and construction
of the Lares-Adjuntas, Maricao-Yauco road system, (&) special reports from
that district.
3. An assistant engineer directly in charge of survey and construction of the
Ciales-Juana Diaz road.
4. An assistant engineer directly in charge of survey and construction of the
Bayamon, Ck)merio, La Plata (Aibonito), Barranquitas road system.
5. An assistant engineer directly in charge of survey of the Barros-Corozal
road and location of various other insular roads.
6. An assistant engineer under the immediate direction of the assistant super-
intendent in charge of (a) survey and location of various roads under the
$120,000 act, (&) survey of municipal roads.
7. A bridge inspector, directly in charge of (a) staking out bridge structures;
(h) construction of masonry; (c) inspection of bridges.
8. Two draftsmen and one tracer, under the immediate direction of the chief
draftsman.
As to the policy of road construction, a few words should be said.
Light and cheap construction, with low cost as an object, means
heavy and costly maintenance. Under the present prosperous condi-
tions of the island it is believed to be the better policy to spend more
on construction so that maintenance be cheap ana thus invert the sav-
ings thereof on the construction of more roads. Even if hard times
come, it would then be easier to keep and maintain what we have. On
the other hand, with a high cost oi maintenance the results would be
the abandoning of some routes with the ensuing loss. We are still
trying to persuade those persons who will be immediately benefitted by
the construction of new roads to aid the Department by loaning us
oxcarts and peons, supplying stone, etc. For some months in the year
there are numbers of oxcarts idle that could be advantageously em-
ployed in this way. Promises of help of this character have been
made repeatedly, but when the department was ready to begin opera-
tions the promised assistance did not materialize. On onlv two roads
did the neighboring farmers help us; these were the Abonito-Co-
merio sections and the Maunabo-Patillas road. The residents of
Camuy, Hatillo, and Arecibo are anxious to have the carretera ex-
tended from Quebradillas to Arecibo, and have promised us valuable
aid if we will undertake the work. We have consented to do so, and
will begin construction just as soon as the promised aid is forthcom-
ing. It has been my policy to give the preference in road construction
to those towns that are without any means of communication with
the interior or the coast. As the Quebradillas- Arecibo section has al-
ready communication by railroad, I had intended deferring the con-
struction of the carretera till a later late. If, however, the residents
820 SEPOBT OF THE QOVEBKOB OF POBTO BIOO.
of that section are sufficiently anxious for the road as to help this de-
partment in the way they promise, I believe it wise to build the road.
Water concessions. — ^Under the present organization of the tech-
nical force, it will be possible to give oroper attention to the investi-
gations required to fully advise on applications for water concessions,
it should be insisted upon, however, that all applications conform to
the rules of the committee on franchises, and those that do not should
be disregarded. The present instructions should be amplified, fol-
lowing me plan of the instructions formerly in force for the pro-
cedure for the granting of water concessions*
PUBLIC BUILDINOS.
Capitol. — Several acts were passed at the last session of the legis-
lature providing for the erection of public buildings. The most im-
portant of these measures was an act to provide for the erection of
an insular building, to be known as the capitol of Porto Rico. The
building is to cost $300,000, and is to be located upon public land.
The act provided for competitive plans, to be submitted by architects.
A prize of $5,000 is to be awarded to the architect whose plans are
adopted for the building; a second and third prize of $2,000 and
$1,500, respectively, to be given to the two architects whose designs
are considered to rank next to the winning one.
A commission, consisting of the president of the executive council,
the speaker of the house or delegates, the chief justice of the supreme
court, and the commissioner of uie interior, was appointed by the act
to select a proper site and pass upon the plans that were submitted.
It is intended that the ouilding shall accommodate the executive
council, the legislative assembly, and the supreme court.
In the month of May, 1907, the committee selected a site to the east
of the city proper, on an eminence overlooking both the harbor and
the sea and at the main entrance to the city. This will give the new
building a magnificent view over the harbor and surrounding country,
and at the same time will render it visible to vessels approaching and
entering the harbor.
The $300,000 appropriated under this act is to be expended at the
rate of $150,000 each year for two years.
Mr. F. Montilla, assistant superintendent of public works, has been
specially detailed for this work.
He has prepared for the consideration of the committee, after con-
scientious ana careful study, a complete schedule of competition for
the designs of the building and a general outline plan showing dis-
tribution of floor space to meet the needs required.
Penitentiary. — ^The sum of $120,000 was appropriated also at the
last session oi the legislature for the purpose of erecting a model
penitentiary.
The building is to be erected in Puerta de Tierra on the outskirts
of the city of San Juan, just north of the military road and west of
the land now reserved for the marine hospital. This will replace
the old " Presidio " on the Puntilla, which is to be transferred to
the Navy, under the conditions agreed upon by the joint commission
to define the boundaries of the naval reservation.
BBPOBT OP THE GOVEBNOB OF POBTO BICO. 821
A prize of $2,000 will be given to the architect whose plans and
designs are adopted. The mans are to be passed upon by a com-
mittee composed of the president of the executive council, the speaker
of the house of delegates, the attorney-general, and the commissioner
of the interior.
Appropriations of $3,000 were also made by the legislature to ex-
tend the jail at Arecibo, plans for which have been completed, and
work will soon be begun.
The sum of $5,000 was appropriated to convert the old fort in the
town of Isabel Segunda, in the island of Vieques, into a jail. The
work is nearly completed and the jail will be ready for occupancy
about November 1.
The legislature also passed a bill appropriating $5,000 for extend-
ing the government building known as the Intendencia building.
This work has been finished. A second story has been erected on the
single-storied western end of the building. It will be occupied by
the recently created bureau of property and accounts.
Mayaguez reform school, — The title of the land offered hy the city
of Mayaguez has been approved and steps taken to proceed with the
work. A public competition was advertised as provided in the law
but no project being presented, the construction of the building was
advertised on plans made by the department.
Five bids were received, and the contract awarded to the lowest
bidder for the sum of $33,942.50.
The contract was approved on June 29, 1906, thus making avail-
able $20,000 for the year, and actual work at once begun.
The contract does not provide for the plumbing, water supply, and
electric lights.
The total estimated cost of the building is $55,000, which includes
a separate building for infirmary.
Government architect, — As many new public buildings are in
course of construction and as it is intended to make certain neces-
sary changes in some of the buildings now in service, I propose to
ask at the next session of the legislature to create the oflSce of gov-
ernment architect and to secure the services of a thoroughly qualified
and competent man for the position at a salary of, say, $3,000 per
year. It is strange, but true, that while we have in contemplation
the erection of buildings of considerable ma^itude and. have the
repair and maintenance of many valuable buildings in our charge
this department is without the services of a duly qualified architect
specially detailed for such work.
The department of education has under contemplation the con-
struction of a number of schoolhouses. These will be erected under
the supervision of this department, so that it will be seen that the
services of such an employee are urgently needed.
Maintenance and repair of public buildings, — ^Under this division
comes the yearly expenditure for supplying water to public buildings.
Not a year passes without a deficiency appropriation being asked
from the legislature to provide for the amount of water consumed.
This is due principally to the water consumed by the insane asylum,
penitentiary, jails, and charity schools. An employee of this depart-
ment has made a ?5pecial studfy of this matter and has reported that
21162— S. Doc. 92, 60-1 ^21
822 BEPORT OF THE QOVEBHOB OF FOBTO BICO.
the rate of consumption per capita compares favorably with similar
institutions in the States. Nevertheless, it is felt that there is a
waste of water, one of those buildings having used for a month the
amount of 140 gallons per capita per day, where with proper control
the consumption should be not more than 100 gallons. The depart-
ment can not help itself in this matter, and it' is hardly proper to
make it responsible for the carelessness of employees over whom it
has no control.
I believe that the legislature should allot to each institution an
appropriation for water, ftnd thus relieve the department of a respon-
sibility it reallv can not control. The legislature appropriates only
$10,000 annually for water for public l)uildings, which consume
water at the rate of $1,500 per month.
Appropriations $25, 142. 23
Of the above $10,000 was a deficiency appropriation and
$142.23 was repaid by the United States internal-revenue col-
lector for repairs to his office.
EiXecutive mansion 13, 002. 30
$3, (XX) being a deficiency appropriation and $2.30 being a
refund of overcharged exi)en8e (coach hire).
Second story to Intendeucia building (no fiscal year) 5,000.00
Arecibo Jail, quarters for Jailer (no fiscal year) 3, (XX). 00
Vlequez Jail, remodeling of old fort (no fiscal year) 5, 000. 00
Reform school (construction), not to exceed 20, OCX). (X)
Penitentiary (construction) 120,000.00
Water 14, 200. 00
$0,2(X) being a deficiency ai)propriation ; $75 of the above was
transferred for electric light.
Electric light 8, 000. 00
$3,(X)0 being a deficiency appropriation and an additional $75
having been transferred from the appropriation for water.
The expenditures on maintenance and repair of public buildings
during the year have been as follows:
Secretary's office $106. 63
Pabellon of San Juan 967.00
Allen St. No. 2 1 250.26
Allen St. No. 3 ^ 212.70
Allen St. No. 5 116.92
Intendencia building 2, 531. 53
Diputacion building 520. 18
Insane asylum -i 4, 637. 42
Boys' Charity School 1,041.49
Girls' Charity School 1,430.10
Penitentiary (old) 1,869.79
San Francisco Barracks 3,409.50
Military bakery 24.94
Audiencia building 24.89
Tinglado (custom-house shed) 517.59
Blind asylum. Ponce— 832.93
District court building, Arecibo 384.64
Military barracks, Mayaguez 668.43
Caguas building 4. 25
Ilumacao building 514.00
CiOntlngent expenses 5,077.14
Total 25,142.23
The above amounts were in most cases expended for general re-
pairs. The Pabellon of San Juan was slightly remodeled, stairway,
new floors, partitions and painting.
BEPOET OF THE GOVEKNOR OF PORTO RICO. 323
Intendencia building: New floors, partitions and painting.
Insane asylnm: New floors, new plumbing, new doors and windows, new
fixtures and painting.
Boys' Charity School and Girls' Charity School : New electric wiring ; sewer
and plumbing work.
Penitentiary: New addition to building; plumbing.
San Francisco Barracks: New addition for school rooms.
Tlnglado : Addition for ofiice of the captain of the i)ort.
Blind asylum : Sewer.
Military Barracks, Mayaguez: Plumbing.
Contingent expenses: Include those Items not chargeable to any one build-
ing and salaries of employees engaged in office and on genoral work.
Executive mansion : General repairs and maintenance work. Balance $461.91.
Second-story Intendencia building: Now has a balance of about $1,000, which
should be expended in the building of a blue-printing room.
Areclbo jail : Plans ready, work to begin soon.
Vieques jail : Work now going on.
Reform school : Under contract, work now going on«
Penitentiary <new) : Nothing yet done.
Water: Balance, $40.75.
Electric light: Balance, $26,T0.
PURLIC LANDS.
So little appears to be known of the origin of the public lands in
Porto Rico that a short history of these properties will oe appropriate
here.
By virtue of a i-oyal charter issued by King (Charles the III of
Spain, on January 14, 1778, the inhabitants of the island of Porto
Rico were granted the ownership of all the lands that they cx^cupied,
and a board was appointed to distribute all public lands unoccupied
at that time between those persons who would show that they had
means to cultivate them.
This concession made to the inhabitants of the island was under
the condition that they would maintain with insular funds the uni-
forms and equipment of the disciplined militia of the island, which
condition was faithfully complied with.
The board in charge of the distribution of the public lands was
appointed for the purpose of granting those lands which at the time
oi the promulgation of the charter remained vacant, and it worked
for several years, making concessions for hundreds of thousands of
cuerdas to many persons who applied for them at an average of 200
cuerdas per capita.
All these concessions were made under the condition that the total
area granted should be under cultivation within a period of ten
years, otherwise the land to revert to the state and be the subject of
a new concession under similar conditions.
This plan did not work satisfactorily in most cases and many par-
cels of land went back to the state.
Subsequently on ac<;ount of a royal order, the board was discon-
tinued and a new board was created called " Junta Superior de Com-
posicion y Venta de terrenos Realengos " or superior board for the
sale of crown lands under agreement which was authorized to
cede lands To any person who could prove that he was in possession
of them and would solicit the sale under an agreement with the public
treasury to obtain ownership.
The titles issued by this board were indisputable because the only
condition established was to pay the assessed value of the land and
824
REPORT OF THE GOVERNOR OF PORTO RICO.
the cost of the survey. This method lasted until 1876, when through
another royal order it was enacted that the title of property comd
only be gotten by public bidding to the highest bidder.
This was the method in vogue when the United States took control
of the island; therefore the actual public lands of Porto Rico come
almost all from concessions which nave been canceled for noncom-
pliance with conditions, and the balance from those which were never
granted. For this reason we find in many parts of the island large
areas of public lands forming one mass. Some portions of this land
are held by squatters, and others by the adjoining property owners
who have encroached upon them owin^ to lack of a proper survey.
The survey of public lands began this year under an appropriation
of $15,000, made by the legislature, and it is hoped by this work much
land now in the hands of private parties will oe recovered. This is
of the utmost importance, taking into consideration the tremendous
increase of value in 'the property of the island and especially in the
sugar districts.
As nearly as can be estimated with the incomplete information in
possession of the bureau, there are approximately 80,000 acres of pub-
lic lands.
The division of public lands consists at present of only a chief,
who is a surveyor, and a draftsman. The time of these men to a very
large extent is taken up with the investigation of matters referred
to this department by other departments, notably the franchise com-
mittee and the attorney-general's office. With this inadequate force
it has always been found impossible to make any survey of public
lands.
There was an extra appropriation made by the legislature of 1906
of $5,000 for the survey of public lands and roads.
The following memorandum shows the lands surveyed and located
during the fiscal year under this appropriation. The balance,
amounting to $2,291.42, was spent on roaa surveys:
Name of the fines.
Hato de CangreJos Arriba, 4 lots
Hato de CangreJos Arriba, 6 lots
Hato de CangreJos Arriba, 2 lots, forconveyanoe
to Don Fermin Martinez Villamll.
Hato de Cangreios Arriba, 3 flncas
1 flnca to })e sold to Mr. Albert Mehrhof accord-
ing to law of March 8, 1906.
2 flncas
Triangnlatlon for the survey of public lands
Surveys started
A parcel of land at Culebra, bought by the insu-
lar government.
Fixing boundary line between municipal and in-
sular property.
Location.
CaroUna.
do...
do...
San Juan and Carottna
Salinas, Quebrada Yeguaa.
do
Loiza
San Juan and Santuios.
Culebra
San Juan.dlstricts of Puerta
de Tierra and Carbonera.
Insular
property
(number of
ouerdaa).
346.77
185.67
76.17
2.91
Fxlvate
property
(number of
cuerdas).
1,208.50
871.67
221.00
This makes approximately a total of 610 cuerdas of land of insular
property and 2,301 cuerdas of private property.
One of the most important surveys unaertaken by the bureau of
public lands during the past year was that in reference to the adjust-
ment of the boundaries of the naval reservation, by which the boun-
daries of the insular property and those of the naval property were
REPORT OP THE GOVERNOR OP PORTO RICO. 325
definitely determined by a joint commission appointed by the Secre-
tary of War and the governor of Porto Rico.
The Hon. Frank Feuille, attorney-general for Poto Rico, was se-
lected by the governor to act with Capt. Samuel C. Lemly, U. S.
Navy, retired, the representative of the Navy Department, to
settle certain disagreements which had arisen between the Navy
Department and the insular government in reference to the bound-
aries of a certain tract of land reserved by the President of the
United States, acting under the authority or an act of Congress of
July 3, 1902. This adjustment was very necessary and is of the ut-
most importance to the island, as it settles definitely matters which
have been for a long time in dispute.
By the settlement the Government acquired the land on both sides
of the " Carretera central," or military road, at the entrance to the
urban zone of the municipality of San Juan. This land is very useful
for the extension of our system of public buildings, and part of it is
to be appropriated for the erection of the new capitol bulding.
The Government also acquired the water front along the San An-
tonio channel, which will give to the port of San Juan greater facili-
ties for the accommodation of its commerce.
By this allotment the island will be able to reclaim about 100 acres
of swampy land along the channel and convert it into useful lands
for docks, warehouses, etc.
The insular government transfers to the Navy Department about
12 acres of land in Puerta de Tierra and the Presidio, or penitentiary
building, which is situated on the water front, immediately below the
Palace. The land known as the " Puntilla " tract, on which is the
present navy-yard, was already conceded to the Navy by a formal
proclamation of the President, and the Presidio completes that tract
of land.
The attomey-jgeneral gives a very clear account of the adjustment
of these properties in his report to tne governor this year.
By reference to the appended map the property acquired by the
Government can be readily seen.
DIVISION OP HARBORS AND DOCKS.
The docking facilities in the harbor of San Juan are notoriously
inadequate. At present there is only one pier, and that is owned by
a private corporation, the New York and Porto Rico Steamship Com-
pany. It is confined exclusively to the use of vessels of that line.
The old quartermaster's dock, which is situated in the eastern end
of the water front at the terminus of the American Railroad Com-
pany, is owned by the insular government and has been set aside for
the use of steamships only.
The quartermaster's wnarf is at present in somewhat dilapidated
condition. The piles supporting the structure have not been repaired
for some years and they are rapidly deteriorating, with the result that
in the course of a few months the edifice will be unsafe for dockage.
The shed over the dock is also in a bad state and will have to be
practically reconstructed.
As the American Railroad Company has its terminal at the pier,
used formerly to receive storage ana landing charges, and in consider-
826 BEPORT OF THE GOVBBNOB OF PORTO BICO.
ation thereof used to keep the dock in reasonably fair condition. A
year ago this landing and storage charges were abolished, and as the
department has no appropriation for the purpose of repairing the
dock the structure is CTadually deteriorating. I propose to bring
this matter before the ftanchise committee and suggest that sufficient
landing charges be allowed the American Railroad Company to
enable them to keep the dock in repair.
Schooners and sailing vessels have to discharge in lighters or
alongside the bulkhead, but owing to shallow water there is room
for three schooners only on the water front. The quartermaster's
dock is used principally by vessels of the Red D Line and the Insular
Line and occasionally by tramp steamers.
The department has been put to considerable trouble during the
past year by the discriminatory methods of the rival steamship com-
panies in attempting to secure the dock. The present rule in the har-
bor is that the first vessel arriving shall have .the use of the quarter-
master's wharf if it is unoccupied. The Insular Line takes advantage
of the fact that the Red D Line has a contract to carry the United
States mail and is thus compelled to leave New York on certain speci-
fied days. It frequently arranges its own sailing days so that it will
arrive in the harbor of San Juan just a few hours before the Red D
vessels, thus obtaining the quartermaster's dock and compelling the
Red D Line to discharge its maih passengers, and cargo in lighters
and small boats.
I believe that in the near future it will be necessary to make some
regulation providing for the use of the wharf bv the two lines on
alternate weeks. Owing to the lack of docking facilities, the situa-
tion in the harbor is at present almost intoleraole, and for the next
few months the situation will be aggravated, as a new pier, to be
known as " Pier No. 2," has been contracted for by the Insular Dock
Company and a large space on the bulkhead will be occupied hy the
builaing operations of this structure. It is probable, though, that
with the addition of the new pier our troubles in the harbor will be
considerably lightened next year.
The new pier is to be constructed 150 feet to the eastward of the
f resent pier No. 1, belonging to and operated by the New York and
'orto Rico Steamship Company. It is to be approximately the same
size as the j)ier of the New York and Porto Rico Steamship Com-
pany, and will not be controlled by any one line. Even with the ad-
ditional pier, however, the docking facilities will not be adequate for
the rapidly increasing commerce.
In view of the tremendous increase in the commerce of the island
and in order to provide sufficient docking facilities to accommodate
it, a special session of the legislature was called by Governor Win-
throp in 1906, and a bill was introduced appropriating $200,000 to
construct a large government pier. The bill passed the executive
council unanimously, but failed to pass in the house of delegates. On
February 7, 1907, I prepared and introduced to the legislature a bill
appropriating $100,000 to build a permanent wharf parallel to the
present bulkhead and extending 60 feet into the harbor to deep water.
This bulkhead could have been lengthened from year to year as the
necessities of commerce demanded. The bill passed the executive
BEPOBT OF TWR GOVEKNOfi OT POBTO BiCO. 327
council unanimously and was referred to the house of delegates sev-
eral weeks before the close of the session, but failed to pass the house.
Although the commercial bodies of San Juan have been clamoring
for the betterment of the conditions of the water front, it is a remark-
able fact that not a single deputation or, so far as I can learn, a single
individual representing either of the mercantile bodies appeared in
support of tins bill. If either the board of trade or the chamber of
commerce had taken sufficient interest in the matter to indorse and
support this bill, I believe it would have passed the lower house »with
a substantial majority.
Landing stages. — In March, 1906, I had secured an appropriation
of $25,000 for the construction and repair of the docks at San Juan,
Ponce, and Mayaguez. When the $100,000-wharf bill failed to pass
at the last session I had an allotment of $13,000 made from the bal-
ance of this appropriation for the purpose of constructing two land-
ing stages between the quartermaster s dock and pier No. 1. The
water at the point selected for the construction of tne landing stages
is very shallow, and the present bulkhead at that point can not be
utilized without landing stages or similar structures. These stages
are now under construction and will be finished about the end of
December. While the landing stages will help conditions somewhat
there is still a great necessity for a public pier and I propose at the
next session of the legislature to a^ain introduce a bill providing for
the extension of the water front by means of bulkheads and hope
that the mercantile bodies in San Juan will cooperate with us to ob-
tain that end.
Mayaguez pier. — ^The legislature in its last session enacted a law
turning over to the city of Mayaguez the old iron pier which came
down to the insular government from the Spanish times.
The commissioner of the interior was authorized to call for bids to
repair and maintain this structure in the interest of the city of
Mayaguez or to build the pier by administration and turn the struc-
ture over to the city upon payment of actual cost of repairing the
same. Bids have alreaay been called for under the terms of this act.
The bureau of public works acting under my instructions has made
an examination of the pier and reported that it will cost approxi-
mately $36,500 to put the structure in serviceable condition.
Catario pier. — A small passenger pier at Cataiio which had become
unserviceable, owing to the action of the elements, was repaired and
practically reconstructed by the department of public works, at a
cost of $413.45.
Ponce pier.-^The old wooden pier in Ponce used by the United
States Army in landing its troops had become useless. The depart-
ment of public works, however, has prectically reconstructed the
center part of the pier for a width of 4.5 meters. Piles were driven
and new flooring placed at a cost of $1,136.39.
328
BEPOBT OF THE QOVEBNOB OF PORTO BICO.
Statement of harbor fees collected in the ports of Ban Juan, Ponce, and Maya-
guez during the fiscal year ending June SO, 1907.
Date.
July
August
September.
October...
November.
I>ec6mber.
190G.
January..
February.
March
April
May ,
June
1907.
Total.
San Joan.
12,365.06
1,062.58
2,201.55
1,336.19
1,686.17
1,196.15
2,433.19
2,227.06
2,324.46
2,061.73
3,312.29
2,166.34
25,283.72
Ponoe.
8296.14
263.36
452.49
475.50
332.32
352.52
^1.51
338.94
826.78
506.65
457.24
569.09
4,882.43
Mayagues.
1242.78
155.80
229.58
197.61
355.42
278.42
28&65
333.90
306.51
231.74
308.43
329.42
3,256.16
Total.
82,904.00
2,371.68
2,883.62
2,006.30
2,373.91
1,827.00
3,141.25
2,899.80
2,957.75
2,9ia01
4,077.96
3,066.85
33,422.31
Total collected during the year ending June 30, 1907 833,^2.31
Total collected during the year ending June 30, 1906 27,226.96
Increase 6> 106^35
NoTB.— In the report are not included the small coastwise boats, UgfateiB. and other small craft.
Number, character, and tonnage of vessels entering San Juan, Ponce, and Maya-
gucz during the year ending June SO, 1907.
San Juan.
Ponoe.
May^uez.
Total.
Steam.
Sail.
Steam.
Sail.
Steam.
SaU. Steam.
SaU.
American:
Vessels
239
758,446
131
419,637
27
4
17
72
53,771
18
3,210
140
437,589
123
329,095
6
33
23,330
30
6,009
112 i 8
491
113
410,082 4. .117
1,606,117
323
897,775
38
4
20
81,618
74
Foreijg^:
Vessels
09
149,043
5
17
2,216
Tonnage
11,485
American war vessels
Foreign war vessels
Other vessels
2
1
BUREAU OF INSULAR TELEGRAPH.
The operation of the insular telegraph for the year ending June
30, 1907, has been most gratifying in its results. The cash receipts
have been the highest recorded. Tiie volume of business handled has
greatly exceeded that of any previous year. Operating expenses were
reduced considerably. Rigorous economy consistent with efficiency
has been the policy of the bureau, and altogether the, year has been
one of successful achievement.
On July 1, 1906, there were in operation on the island 46 telegraph
offices.
At the end of the fiscal year we had in operation 128 stations from
which telegraph messages could be received and sent either directly
or by means of telephone. Seventeen of these offices were constructed
in the smaller towns of the island from the appropriation of $15,000
for the extension of the telegraph system by means of telephone lines.
Offices in six other towns were connected by a traffic arrangement with
the South Porto Rico Telephone Company. By the same arrange-
ment we gave telegraphic and telephonic communication to 57
REPOBT OF THE GOVBBNOB OP PORTO MCO. 829
centrals and plantations in the south side of the island. It is hoped
that a similar arrangement can be made with the telephone company
operating on the north side of the island whereby we can give the
benefit of a direct telegraph service to large properties and industries
on the northern coast.
At six stations we replaced the telegraph instrument with a tele-
phone for the purpose of economy.
We show a net gain of 25 offices in the year, 57 haciendas connected,
216 kilometers of new line constructed and 340 kilometers of old line
reconstructed.
An idea as to the volume of business, handled may be had from the
following table. Comparison with previous year is also made.
Fiscal year 1905-6.
Fiscal year 1906-7.
Paid mes-
sages.
182,802
201,887
Free mes-
sages.
26,006
14,602
Total.
$206,810
216,489
SUMMARY.
Increase in number of paid telegrams 29, 086
Decrease in nmnber of free telegrams 11, 401
Increase in total number handled 7, 679
The cash earnings for the first eight months of the fiscal year
averaged about $1,000 per month.
After a comprehensive study of the telegraph business it was de-
cided to make a radical departure by cutting our commercial rate
from 25 cents for ten words and 2 cents for each additional word to
15 cents for ten words and 1 cent for each additional word. Press
rate from 10 cents for ten words and 1 cent for each additional word
was cut to 10 cents for ten words and 1 cent for each additional group
of three additional words or fraction thereof. This reduction went
into effect on April 15, in the dullest season of the year as regards
the telegraph business, and the net result has been to increase the
volume of business handled by 35 per cent, our net cash receipts being
reduced by only 15 per cent. It is thought that on this basis we will
manage to pay our yearly running expenses. It is confidently ex-
pected, however, that the volume of business handled will continue
to show an increase until it has at least doubled that handled under
the old basis of rates. The general public, business men, etc, express
themselves as being greatly satisfied with this reduction in our rates,
and their appreciation may be judged by the fact that the volume
of business handled has increased 35 per cent during the few months
the reduction has been in effect. The use of the telegraph is now
placed within the reach of all.
We closed the fiscal year with net cash earnings of $4,932.22. With
the policy adopted in previous administrations of computing the
cash value on the free government messages the earnings should have
been increased to $11,991.24.
This is the first time in the history of the bureau that it has closed
the year without a. deficit.
880
BEFOBT OF THE QOVEBKOB OF POBTO BICO.
For purposes of comparison I append a summary of the financial
statement for the last three years:
1904-5
190S-0
iin&-7
Appropria^
Expendi-
ture.
Cash re-
ceipts.
Deficits.
$58,800.00
62,720.00
64,060.00
167,500.57
50,634.50
52,750.41
$35,855l79
50,341.24
57,682.63
$21,713.78
9,203.84
Eamlngs.
$4,032.22
By an act of the legislature passed during the session of 1907 the
sum of $25,000 was appropriated to " extend the insular telegraph
system by means of telephone lines."
The act provided :
(1) For a long-distance line between the towns of San Juan and
Ponce;
(2) The establishment of local telephone exchanges in towns of the
island not covered by existing telephone franchises, and
(3) To connect towns, haciendas, factories, dwellings, and other
places with the lines of the insular telegraph system.
We have already under construction a long-distance copper tele-
i>hone line between San Juan and Ponce, and propose to connect this
ine with local exchanges to be established in the intervening towns
of Caguas, Cayev, and Aibonito. We also propose to connect the
various tobacco factories and sugar centrals with the line, thus en-
abling the large mdustrial corporations along the "carretera cen-
tral, or military road^ to have both telegraphic and telephonic com-
munication with the city of San Juan. The benefits of this project
to the merchants of the island are obvious.
We have already in Caguas more than 100 subscribers to the ex-
change to be established in that town, and the prospects in Cayey and
Aibonito are promising.
A large income from this system is practically assured, and the
funds so received will be devoted to increasing the salaries of the
operators and the betterment of the line.
Printed lists of all telegraph and telephone offices have been placed
in the hotels of the island, and a call system established whereby mes-
sengers can be furnished at once. We have also made arrangements
to receive and send telegrams from trains of the American Railroad
Company, the conductor of the train acting as our agent.
At the last session of the legislature I had an inventory taken of
all property pertaining to the oureau, which show that the value of
fixtures, including wire, line material, instruments, battery, office
equipment, and the new telephone line in construction, to be
$66,686.64.
Mr. L. M. McGuigan resigned his position as superintendent of the
insular telegraph on December 15, 1906, and on that date I appointed
assistant superintendent, Mr. J. J. Dore, to succeed him.
The present satisfactory state of the bureau is due largely to the
energy and ability of Superintendent Dore.
As the insular telegraph and telephone system is one of the most
important assets of the people of Porto Rico, and as it has given a
satisfactory and efficient service, I would strongly recommend that
the insular government grant no more telephone franchises to private
REPOKT OF THE OOVBBNOB OF POBTO MCO.
381
companies, as by so doins they would tend to depreciate the value of
the insular system, which is competent to handle all the telephone
business of the island.
INSULAR TELEGRAPH AND TELEPHONE OFFICES IN THE SERVICE.
Adjuntas,
Aguada,
Aguadilla,
Aguas Buenas,
Agulrre,
Aibonito,
Afiasco,
Arecibo,
Arroyo,
Barceloneta,
Barranquitas,
Barros,
Bayamon,
Cabo Rojo,
Caguas,
Camuy,
Canovanas,
Carolina,
Cayey,
Ceiba,
Ciales,
Coamo,
Ck>merio (pueblo),
Comer io (salto),
Corozal,
Fajardo,
Fortaleza (San Juan),
Guayama,
Guayanilla,
Gurabo,
Hormigueros,
Humacao,
Isabela,
Juana Diaz,
JuncoB,
Ijares,
1^8 Marias,
Jjas Pal mas Hotel,
Manati,
Mayaguez,
Maunabo,
Moca,
Muelle (San Juan),
Naguabo,
Patnias,
Pefiuelas,
Playa Mayaguez,
Playa Ponce,
Ponce,
Quebradillas,
Rio Grande,
Rio Pledras,
Sabana Grande,
Salinas,
San German,
San Juan,
San Lorenzo,
San Sebastian,
Santa Isabel,
Santurce,
Toa Alta,
IJtuado,
Vega Baja,
Vieques,
Yabucoa,
Yauco.
SUGAR CANE PLANTATIONS AND SUGAR FACTORIES CONNECTED WITH THE TEI.EGRAPH
OFFICE AT PONCE.
Fortuna,
Estrella,
Barrancas,
Luisiana,
Potala,
Boca Chica,
Ana Maria,
Crlstina,
Cafio Verde,
Reparada,
Santa Fidela,
Serrano,
Restaurada,
Angola,
Vista Alegre,
Amelia.
CONNECTED WITH THE TELEGRAPH OFFICE AT SANTA ISABEL.
Florida,
Santa Isabel,
Ojo,
Descalabrado,
Canovaro,
Carmen,
Alomar,
Paso Seco,
Abdulia,
Destino,
Barrio Velasquez,
Hess & Buckley.
CONNECTED WITH THE TKLKGBAPII OFFICES AT ARROYO AND GUAYAMA.
Tuna,
Esperanza,
Fernando Colmiando,
Amora,
Cuatro Calles,
Reunion,
Machete,
Josef a.
CONNECTED WITH THE TELEtJRAPH OFFICE AT YAUCO.
Lluveras,
Vivona,
Totti,
Igualdad,
Carmen,
Phillip,
Lluveras,
IJmon,
O nan lea Central,
Florida,
Franceschi,
Mariana,
Monserrate,
Santa Rita,
Amll,
Maria Antonla.
CONNECTED WITH THE TELEGRAPH OFFICE AT GUAYANILLA.
Ruflno, Playa Guayanilla.
CONNKCTF:!) WITH THE TELEGRAPH OFFICE AT COAMO.
Clotilde Santiago,
Caratini,
Emanuelli,
Los Bafios.
382
BEPOBT OF THE QOVEBKOB OF PORTO iaiCO.
Amount of monthly receipts, expenditures, cash earnings, cash deficits, value
of government telegrams transmitted free {computed at full rate), earnings,
deficits.
Fiscal year
1906-7.
July
August
September.
October
November.
December..
January...
February . .
March
April
May
June
Total.
Cash
receipts.
K485.06
4,467.36
4,37&29
5,066.04
5,570.59
5,132.69
5,614.26
5,060.57
5, 64a 56
4,549.53
3,980.01
3,711.65
57,682.63
Expenditures.
Salaries.
Miscel-
laneous.
13,486.32
3,439.33
3,440.68
3,518.32
3,468.33
3,448.52
3,383.40
3,380.31
3,496.00
3,412.54
3,377.66
3,368.34
S348.00
577.50
532.75
326.75
471.36
577.68
708.31
1,115l19
2,491.58
1,677.50
1,241.49
1,462.46
41,219.75
11,530.66
Cash
Cash
earnings, deficits.
1650.76
450.53
401.86
1,240.97
1,630.90
1,106.49
1,522.55
56&07
$344.02
540.60
63a 14
1,119.15
7,560.13
2,636.91
Valae
govern-
ment
messages
$476.97
639.97
462.59
S95l49
742.42
469.06
440.31
402.37
426.89
624.69
356.07
422.19
6,059.02
Earnings.
$1,127.73
1,090.50
864.45
1,83&46
2, 37a 32
l,575i55
1,962.86
967.44
82.87
84.09
11,96&27
Deficits.
$377.07
606.96
974.03
SUMMARY.
Cash receipts $57, 682. 63
Expenditures 52, 760. 41
Net cash earnings 4, 932. 22
Free government telegrams 6,059.02
Earnings 10,991.24
BUREAU OF ARCHIVES.
During the year the bureau of archives continued its work of cata-
loguing and indexing government papers. With the inadequately
small appropriation made for this year but very little work could be
done.
At the last session of the legislature this bureau was abolished, as it
was intended to divide the papers among the various offices of the
government to which they belonged. Consequently, since the first of
the fiscal year the employees of the bureau have been arranging these
papers for their distribution.
The office of the secretary is to take all papers relating to municipal
affairs and also all the " expedientes " that do not relate particularly
to the department of the interior or the department of justice. All
papers relating to the latter department will be turned over to the
attorney-general for file in his department. The archives of public
works and public lands will be retained in this department and will
be put in charge of the librarian. In this way it is hoped that the vast
accumulation of documents in the archives will be classified within
the shortest possible time.
SCHEME IX)R THE IRRIGATION OF THE SOUTH COAST OF THE ISLAND.
On account of the terrible drought in the southern coast of the
island during the past year, owing to which sugar planters estimate
that they will lose about 40 per cent of their crop, the people of the
south coast sought relief at the hands of the legislature.
A bill was introduced and passed appropriating $4,000 for the
study of methods of irrigating the plains of Arroyo, Guayama, and
Salinas. We had no doubt that some of the surplus water that now
BEPORT OF THE GOVERNOE OF PORTO RICO. 388
finds its way into the sea on the north coast could be diverted near its
source and made to flow over the arid and sun-baked cane lands on the
southern slopes.
In order tnat we might have the highest possible expert advice on
this subject, it was thought wise by the administration to request the
Federal Government to detail at our expense an expert from the
Reclamation Service in Washington, in order that he might study
and report upon the best and most economical means of irrigation.
The governor of Porto Rico took the matter up with the Federal
authorities, with the result that Mr. B. M. Hall, supervising engineer
of the United States Reclamation Service, was detailed to under-
take the investigation. He arrived in Porto Rico earlv in June and
at once proceeded to the south coast to make a study oi the situation.
In a short preliminary report Mr. Hall declares the scheme to
irrigate the southern coast lands as entirely feasible. He made pre-
liminary surveys on the south side of the island and found a very
favorable site on the La Plata River at Carite for a dam which
could retain sufficient water to irrigate properly the vast sugar lands
on the plains of Guayama. If this site is adopted Mr. Hall reports
that it will be necessary to tunnel through the ridge in order to
carry the waters to their destination. He found also a satisfactory
site for a dam on the Patillas River.
Mr. Hall reported that further surveys would very probably locate
other advantageous sites, and that from his preliminary survey he
thought that the irrigation of the south coast was not only feasible,
but could be carried out with comparative economy. He recom-
mended that a detailed topographical survey should be made and that
stream gaging stations should be established on the various rivers
to determine the economic questions involved. These questions de-
pend on the flood water flow of the stream and the storage capacity
of the proposed reservoir. He recommended, further, that gaging
stations should be immediately established on the streams between
Salinas and Ponce to obtain aata for possible irrigation investiga-
tions in the future covering the districts between Salinas and Ponce.
The preliminary report is so encouraging that I would strongly
urge the advisability of the legislature takitig this matter up at its
next session and providing for sufficient funds to complete the inves-
tigations and surveys, and, if possible, to commence the work, which
will benefit not only the southern coast, but the whole island of Porto
Rico.
AUTOMOBILES.
At the session of the legislature just passed the license fees for auto-
mobiles in Porto Rico were reduced considerably. The fee for auto-
mobiles for private use was reduced from $17.50 to $5. For vehicles
used as public carriers the fee was placed at $10, and for large traction
engines, propelled by motive power, the fee was set at $100. The high
tax on the engines is due to the damage these vehicles cause to tne
macadamized roads.
At the end of the fiscal year 99 licenses had been issued and 3
had been taken up. Thus there are 96 motor propelled vehicles on
the island to-day.
A large number of automobiles for private use have been ordered
from the United States and are now on their way to the island.
SS4 BEPOBT OF THE GOVEBNOE OF PORTO BICO.
Several automobile manufacturers have established agencies in
San Juan. Owing to the mas^ificent roads in the island there is an
mcerasing demand for automobiles, and the industry wiU most
likely be a profitable one.
To tourists and others who bring automobiles to the island for a
short time only, we issue temporary licenses at a very §mall cost.
So far we have not experienced any of the bad results from the use
of automobiles on the macadamized roads that it is said are sometimes
found in the United States.
PERSONNEL.
Considering that the department of the interior has the expenditure
of about $2,000,000 for various public improvements it has been found
necessary to increase largely the force both technical and clerical.
I secured the consent of the executive council to establish an auxil-
iary force to be paid from the funds available of the million dollar
bond act.
The work of all the bureaus in the department is being put upon
a systematic basis and every step is being taken to economize as far as
possible.
Mr. Henry A. Harris, assistant commissioner, has performed the
duties of his office with unusual ability.
It is unnecessary to praise Mr. J. J. Jimenez, superintendent of
public works, as the vast amount of work which his department is
handing so ably under his management makes any remarks that I
might offer superfluous.
Mr. J. J. Dore, in charge of the bureau of insular" telegraph, has
done wonders with that division as the showing made by. the insular
telegraph for the past year and set forth in this report will prove.
Mr. F. Gutierrez, in charge of the bureau of archives; and Mr.
George W. Jones, together with his chief clerk, Mr. John H. Ince,
deserve special mention on account of the able manner with which
they fulfilled their duties.
The entire department force has worked faithfully and well for
the good of the service and I take this opportunity of thanking them
for their able and willing cooperation.
Most respectfully,
Laurence H. Grahame,
Commissioner of the Interior.
The Governor of Porto Rico.
Exhibit -.^<^/'?<^''^
BEFOBT OF THE DIEECTOS OF HEALTH, CHASITIES AND
COSRECTIOH.
Office of the DntEcrroR or
Health, Charities and Correction,
San Juan^ P. jB., July 16^ 1907.
Sir: I have the honor to forward herewith the reports submitted
to me by the director of health and charities, the supervisor of
prisons, and the assistant director who has direct charge of the chari-
table institutions.
As the offices of the supervisor of health and the supervisor of
charities were consolidated on the budget for the current year with-
out any special duties having been assigned to the assistant director,
I considered it wise to encharge him with the control of the charitable
institutions with a view of diminishing the work of the director of
health and charities, and the results of this measure are beginning to
correspond with my desire to normalize the service.
During the time that the department has been under my control
all the bureaus have discharged their functions normally, as they were
wont to do. Certain innovations in our budget will afford improve-
ments which will be appreciated during the coming year.
charities.
The insane asylum has had important reforms introduced in the
building by employing the amount appropriated for that purpose,
and not only will the condition of the present inmates be improved-
but room will be made for the admission of a greater number, the
necessity for this measure being evinced by the very many applica-
tions which are awaiting a turn.
A new laundry has been installed at the leper colcfny^ as also an
apparatus for disinfecting, which the needs of the institution ren-
dered imperative, and other reforms are contemplated with a view
of improving the sad condition of the inmates.
No innovation has had to be introduced at the Blind Asylum and
Girls' Charity School, and the service in these two institutions has
followed its usual course.
The Boys' Charity School experienced a period of disorganization
during the closing months of the last fiscal year, due to the temporary
appointment of acting superintendents, and great efforts have been
necessary to again establish order and discipline in the school. These
are, however, oein^ obtained, and within a short period the institu-
tion will give satisfactory results proportionate to its limited re-
sources. Tne allotment or an allowance by the legislature for mate-
rial and industrial training constitutes au element of progress for the
335
836 REPORT OF THE GOVERNOR OF PORTO BICO.
establishment, and it is to be regretted that allowance was not made
at the same time for the salaries of industrial teachers, as those now
employed in the existing workshops are not sufficient to attend to the
new service.
Special attention must be paid to the matter of funds. The Girls'
Charity School has an appropriation to cover the subsistence of 200
inmates, at a daily per capita rate of 12 cents, and to cover the cost
of clothinff, school books, equipment, medicines, repairs, and other
purposes, $2,500. When this latter is distributed among 200 girls the
annual average of each is $12.50, which is clearly insufficient for the
purpose, and this department is consequently constrained to admit
only 150 inmates instead of 200, so as to be able to attend, though
poorly, to their expenses.
A similar estimate can be made at the Boys' Charity School. Al-
though the subsistence for 300 boys has l)een estimated for, only
$5,000 has been appropriated to cover all the expenses of the institu-
tion, and this sum gives an average of $16 per aimum for each boy,
which is insufficient to supply him with clothes and boots, and, m
order to avoid difficulty, this office has been obliged to reduce the
number of inmates to about 250.
HEALTH.
I have no suggestion whatever to make concerning this branch
after submitting the report of the director of this bureau, for in it
he sets forth the lamentable insanitary condition of the island and
suggests the means of improving it. Tne action of the legislature, in
creating on the budget appropriations to cover the salaries of three
new food inspectors, an additional veterinary inspector and plumbing
inspector, initiates a reform well worthy of praise. This may also be
said concerning the law for the prevention of the spread of conta-
gious diseases among animals, for this measure will redound to the
incalculable benefit of the island.
CORRECTION.
Neither has this office to add anything to the report covering this
branch of the service which has been submitted by the supervisor of
prisons, whose minutely detailed work sets forth the condition of the
penal institutions and affords statistics that enable a study of the
criminality in the island.
The inauguration at Mayaguez of the reform school for youthful
delinquents, which has been estimated for on the present budget, will
be an innovation during the present year. Suitable preparations are
being made for its installation, and there is no doubt that such a
provident and moralizing institution must necessarily give results
that will perpetuate the memory of its authors.
Respectfully submitted.
Franco, de P. Acuna,
Director of Healthy Charities and Correction,
Hon. Regis H. Post,
Governor of Porto Rico^ San Juan^ P, R.
BEPOBT OF THE GOVEBNOR OF POBTO BICO, 887
BEPOBT OP TEE A88ISTAHT BIREOTOll OF HEALTH, CHABITIE8 AND
COBEECnOE.
Office of the Directob of
Health, Charities and Oobrection,
San Juan, P. R., July 15, 1907.
Sib: In compliance with the provisions of law, I have the honor to submit
to your consideration the present annual report covering the worl£ done, modi-
fications introduced, changes In personnel, recommendations and statistical
details of the entire administration of the charitable institutions now under my
control and Inspection, for the fiscal year 1906-7.
The short time that I have been at the head of this department of charities
(a period of less than fifteen days) does not i^ermit me to speak from personal
exi>erience, hence I confine myself to extract and report on the most important
points contained In the rei)ort of each separate Institution, and add such re-
marks and express such opinions as I consider suitable and resulting from the
study I have made of the aforementioned reports.
insane asylum.
The progress made and the perfection attained in this asylum are notable,
not only with respect to the hygiene in the several dormitories and other apart-
ments, but also, as a natural sequence of this, in the rational treatment of the
patients.
The honorable the governor, the house of delegates, and the executive council,
appreciating the importance of an establishment of this nature and the neces-
sity of constantly Increasing its efficiency until a brilliant standard, compatible
with the resources of the treasury and in accordance with modem improvements
Iff the treatment of mental disorders, is attained, and, as a result of the visits
paid to the asylum by committees from both legislative bodies, a special appro-
priation of $5,000 was approved on the budget for the fiscal year 1906-7, by the
legislative assembly, to cover the expenses of repairs and the construction of
new works. The old insanitary cells were substituted by others more in con-
formity with modem progress in the science of alienism and hygiene, the pay
patients, or boarders, have been more comfortably lodged, and now have an
anii)le and well- ventilated dining room and separate apartments, which are
clean and well aired.
The courtyards and fioors have been greatly Improved, the infirmary trans-
formed, and the establishment in general has been placed on such a footing as
to have little to envy in similar institutions in the United States and in foreign
countries.
The death rate compared with that of the preceding year has decreased 6
\\er cent and the cures have increased 21 per cent, according to the statistics
furnished by the superintendent of the asylum.
Governor Wlnthrop gave much of his attention to this Institution, and the
greater number of improvements Introduced there are due to his decided sup-
port. Neither does Governor Post dissemble the Interest he feels in the ever
progressing asylum, and, thanks to the powerful initiative taken by him, within
a short time all the dangerous lunatics disseminated throughout the island, and
those who are susceptible of cure, will be admitted to the asylum, and the inex-
plicable custom of lunatics having to await a turn for admission will forever
disappear.
The l^islative assembly in its last session, from January to March of the
current year, passed a law on insanity which has now regulated the proceedings
for the admission of lunatics to the asylum.
The principal statistics relative to the movement of patients in the institu-
tion during the fiscal year ending June 30, 1907, are as follows :
Admitted..
Dischaxged .
Died
Toftal number of patients remaining in the institution on June SO, 1007, 2M; males 116, females 140.
2U62--S. Doc, 92, 60-1 ^22
388 REPORT OF THE GOVERNOR OF PORTO RICO.
The recomiuendations that I have the honor to make concerning this asylum
are, that the appropriations for material and salaries be increased in propor-
tion to the additional number of admissions. The number of inmates having
been almost trebled, one alienist is insufficient to attend to their mental and in-
tercurrent ailments, having furthermore to discliarge the duties inherent to the
office of superintendent I therefore consider it my duty to recommend, should
it meet with your approval, the appointment of an additional physician, to be
designated as assistant alienist.
The laclc of painting to the front and other portions of the exterior of the asy-
lum, as well as to the iron railing, is a defect that greatly detracts from the
appearance of the establishment and is detrimental to the preservation of the
building.
BLIND ASYLUM AT PONCE.
The benefits derived from this charitable and useful institution have contin-
ued to be appreciated, due to the movement taking place during the fiscal year
ending June 30 last. The proportion of 89 per cent of cured renders more evi-
dent the benefits that this asylum will afford to the community if its wards are
enlarged and its appropriation increased.
The necessity of enlarging the wards is all the more felt on account of the
difficulties experienced in the treatment of patients, above all, those suffering
from cataract, who have to be prepared for operation; also the extremely
ansemlc condition in which they enter the establishment must be treated and
the inevitable delay ensuing, due to the limited number of beds (14 only)
for those operated on, often leads patients to request their discharge before be-
ing operated on.
From the report of the physician In charge, who is a specialist in this branch,
we gather the following information:
Admissions up to June 30, 1907 . 231
Discharges . 164
Remaining in the institution 67
Of the latter 45 were males and 22 females. These last are classified as
follows :
Temporary inmates 3G
Permanent inmates 31
Of the 164 patients discharged during the year 14 would not permit them-
selves to be operated on, 13 were incurable cases, there were 4 deaths, 10
patients whose condition was Improved, and 76 were cured.
With respect to the diagnoses of cases of visual disorders, the following pro-
portions are rendered:
Per cent.
Glaucoma and glaucomatous cataract 24
Pupillary atrophy 20
Atrophy of the eyes produced by purulent conjunctivitis 18
With respect to recommendations, we would suggest the construction of two
additional wards, one exclusively for operated patients, and a pavilion for the
use of the manager of the asylum.
I likewise consider it my duty to recommend the adoption of governmental
measures, whereby many sufferers from eye troubles now dispersed throughout
the island may be placed in the asylum. Many of these lack means to make
the necessary preparation for transportation to the institution, and others are
not even aware of the existence of this beneficent establishment, where many
might obtain recovery and others relief from such a lamentable affliction.
LEPEB COLONY.
Very few improvements have been introduced in this establishment — ^where
unfortunate sufferers from this terrible disease are confined and segr^ated
from the rest of mankind on Cabras Island. Only one reform has been made
in the institution, and this is the installation of a disinfecting ward, the chief
feature of which is an autoclave generator, which will be most useful in improv-
ing the hygienic condition of the patients. Greater attention should be paid to
this colony with a view to its improvement and conversion into the most agree-
able abode possible for the unfortunate Inmates who are forcibly confined
there.
REPORT OF THE GOVERNOR OF PORTO RICO. 339
The repair of the landing place, which is in a very bad and dangerous condi-
tion, is an important and urgent necessity, as is also that of the roofs, lodges,
and windows, as they afford no security against inclement weather, which is
often experienced in that island. The entire painting of the buildings, to pre-
serve them from speedy destruction, the installation of water closets in the
female department, and gutters from the drainage are all necessary.
The installation of separate baths for the employees seems to me a just and
advisable measure. Folding screens for the separation of the sick, and clothes-
presses or wardrobes for keeping the clothing of the patients, who are now
obliged to keep their effects in trunks, are furniture with which the establish-
ment must be supplied.
I would invite your attention, with the request that you likewise draw that
of the legislative assembly, to the necessity of increasing the appropriation for
the colony, as the present allotment is small and it will be a meritorious act of
charity to seek to surround these unfortunate sufferers with every possible
comfort In their terrible existence of suffering and isolation.
The number of nurses should be increased and the colony furnished with a
benzine launch, to provide rapid, comfortable, and safe communication between
the city and the island. The boat now in use is in a very unsea worthy condition
and is a source of constant peril to the employees who daily risk their lives in
it. When the benzine launch is obtained this boat can be repaired and will
serve to convey supplies destined for the use of the colony.
By excessive economy the sum of $9.02 has been saved on the allotment for
"Clothing, bedding, etc.," which, added to that of $655.39 economized on the
assignment for " Subsistence " and $336.67, a saving on the appropriation for
salaries accruing chiefly from the position of watchman, whi<;h was left vacant
for eleven months, make a total economy of $1,001.08, which amount has not
l)een expended for urgently needed improvements for the lack of a transfer,
which is most Justifiable in the present instance.
The number of patients in the colony on June 30, 1007, was 25 — males 18 and
females 7. During the year 4 patients were admitted, 3 males and 1 female;
1 was discharged and 1 died, both of the latter being males. There are at
present 3 cases under observation.
GIBLS' CHABITT SCHOOL AT SANTUBCE.
This institution continues to be well administered, perfect order reigning
throughout the establishment, and fulfils its mission, but not to the extent that
could be expected from the sacrifices made by the country for the support of
an asylum from which the pupils should depart better prepared to enter upon
life's struggle. Proper administration and a select and faithful force are of lit-
tle avail if the appropriations for the support of the establishment are not in
proportion to the needs of the inmates. Hence the institution is incomplete and
deficient.
As an example of how much could be expected from an establishment of
this class from the standpoint of industrial and domestic training we shall
state that from the proceeds of the handicraft of the inmates, such as em-
broidery, needlework, and the weaving and manufacture of native straw fabrics,
etc., which were sold by the school, a resi^ectable sum was turned into the
insular treasury. If this fund accruing from the labors of the inmates were
expended in the purchase of fresh material and in perfecting such training
and the introduction of new industries, the practical results of the work would
be quickly appreciated.
There is no cookery or confectionery class at the asylum, and instruction of
this nature is very wisely recommended by the superintendent in her reiwrt. I
consider this a very necessary, useful, and urgent addition.
The transfer of the washing machines from the Boys' Charity School,
where they were not used, to this institution will complete the present laundry
outfit for the instruction of the girls in this branch.
Some repairs to the building, both within and without, carpentry and masonry
work, as also the general painting of the structure, have been recommended to
the bureau of public worlds, and they constitute a necessity for the cleanliness,
good appearance, and preservation of the edifice.
Both at the girls' and lK)ys' schools great deficiency In the nourishment given
is to be observed, and iuiiirovement should be provided for in preparing the
coming budget. The i>er capita of 12 cents for the dally ration is too little, the
'Increase in the price of articles of prime necessity in the local market being
840 BEPOBT OF THE GOVEBKOB OF POBTO BIOO.
taken into consideration, and the allowance ahonld be Increased to 15 or 16
cents per diem for each inmate.
In like manner the appropriation for clothing, books, material, mediclneB,
utensils, repairs, and other various necessaries is by far too small, to such an
extent that only 150 girls, instead of the 200 estimated for and fixed by law, can
be maintained. Furthermore, each of these subheads should be separately esti-
mated for and then the smallness and insufiiclency of the amounts now allotted
for the purchase of clothing and other equipmait would be realised. The girls
sew their own clothing and their bedding in the sewing department attached to
the institution, which affords no insignificant saring and advantage to the
service.
During the year 1906>7 the admissions were 38, the dischaiKes 58 ; there were
2 deaths, and the total number of inmates on June 30, last, was 146. The num-
ber of employees attached to the establishment is 27.
The average number of inmates per month has been 151.
The expenditure during the fiscal year ending June 30, 1907, has been as
follows :
EiXpenditure for subsistence for inmates and personnel $7, 344.68
Salaries 7, 881.98
Clothing, equipment, laundry, medicines, etc 2,819.80
Total 18,046.26
Total per capita expense for inmates 119. 51
Average annual per capita for subsistence 41.26
Average annual per capita for clothing, equipment, etc 18.67
BOYS* CHARITY SCHOOL.
No improvement has been made in this Institution during the past year
and deficiencies are to be noted in every branch of the establishment. The
care of the inmates has been hampered by the strict economy which it was
necessary to enforce, due to the meagemess of the appropriations for sub-
sistence and incidentals. The allotment of $5,000 for clothing, bedding, books,
fuel, seed, medicines, dentistry, laundry, bakery, etc., to cover the needs of 300,
inmates is certainly a very limited sum, and in spite of the fact that a transfer
of $3,000 was granted by the governor at the end of the year the inmates were
lacking in clothing, bedding, boots, and even the necessary and indispensable
outfit for the dining room, dormitories, and class rooms. The maintenance of
these poor children with the fixed allowance of 12 cents per diem each Is far froiu
being sufficient, much less so, indeed, if, as we have already remarked in
considering the subject, when dealing with the Girls' Charity School, the
high price of articles of prime necessity is taken into account. It is very
Important for the proper management of this institution that the appropriation
for this service be suitably increased when the legislature approves the coming
budget.
The classes in this asylum have not only lacked appropriate material, but
even that which is indispensable to the service. The workshops have operated
badly, exception being made of the tailor shop which, aided by a few seam-
stresses, supplies the inmates with clothing and bedding.
The industrial training of the inmates, which we consider to be the principal
object of the institution, as remarked regarding the inmates of the Girl's
Charity School, has been very much neglected. To shelter, feed, and clothe
destitute children who for one cause or another may be admitted to the asylums
should not constitute the princiiwil object of the charitable institutions; an-
other and nobler aim is expected of these institutions, and tills is the prepara-
tion of their inmates to take part in the great worldly struggle for existence
when they reach the proper age and the day arrives for their departure from
the establishment. Hence, it is our firm conviction and constant tendency to
place the charity schools on a footing that will afford the most complete train
ing possible, of an industrial nature, and to organize them as manual training
centers, as the needs of each sex may require.
No result could be more splendid nor service more meritoriously rendered to
the country and expected from these institutions than the sending forth of
good and intelligent workmen, skilled In the usual arts and trades. Provided
such results are obtained the community will surely consider our efforts well
directed and the yearly expenditures well employed.
BBPORT OP THE GOVEBNOB OF PORTO BICO. 841
The legislative aBsembly, in Its last session, appreciating tliis great truth,
allotted the sum of $2,000 for the equipment and organization of industrial
training in this institution, but the necessity of making suitable allowance for
the salaries of the personnel engaged in this new service was unfortunately
overlooked, and little can be done unless the executive council and the governor
grant the necessary subsidy for this purpose.
The state of the building and its sanitary condition are far from what they
should be. The water-closets, especially those on the ground floor, need prompt
attrition. The kitchen is in a deplorably ruinous condition. The floors and
pavement in the galleries and courtyards need repairs. The bakery afl'ords no
accommodation, and its sanitary condition is not only ix>or, but dangerous. The
general painting of the structure both within and without, the walls, windows,
and doors, should be performed not only to preserve the building, but also for
the sake of a decent appearance.
The bureau of public works lias been notified of all these deficiencies and
imperfections, and the assistant commissioner of interior, who is now at the
head of the departm^it, is disposed to begin the urgent repairs as soon as
possible, leaving those of greater importance for the decision of the legislature.
The internal order and discipline of the establishment have notably improved
during the last two months, and the military reorganization to which the boys
are subject has very much contributed to this result. When the school material
which has been ordered is received, a new arrangement of classes and studies
will be made. The cari)enter shop is being Installed in proper form, such as has
not existed in the asylum for many years, such of the machinery as is fit for
use and the tools formerly belonging to the abolished industrial school of this
city, which the commissioner of education has so courteously granted us, being
employed. This machinery will be operated by an electric motor of 5 horse-
power, which has likewise been granted to the office of the director by the de-
partment of education. This is a valuable. acquisition which increases the
material of this school, and will enable the carpenter shop to be put in technical
conditions beyond Improvement.
The tailor shop and shoemaker shop will be so Improved that the pupils
will not only learn to patch a shoe or one of their own simple suits, as has been
the case up to the present time, but they will be taught how to make any i)or-
tion of their clothes or any style of shoe. Thus when certificates are given to
them as masters of these trades such licenses will represent a fact and afford
a guaranty.
Other very important industrial branches are to be Inaugurated, such as
mechanical engineering and plumbing workshops, the necessity and utility of
which we must needs recommend.
A general drawing class for all the inmates is also urgently needed, and this
we especially recommend as being the fundamental basis for training the eye
and hand of those pupils who will have to devote themselves to industrial labor.
The expenditures made in this asylum during the fiscal year ending June 30
last are as follows:
Cost of subsistence $11, 506. 25
Salaries of employees 12,755.50
Clothing, equipment, laundry, medicines, etc 7, 5G0. 40
Total 31, 822. 15
The changes occurring among the inmates were as follows :
Admissions 64
Discharged 95
Number of inmates on June 30 233
Monthly average of inmates during the fiscal year 1906-7 237
Total average cost for each inmate for the year $134.27
Per capita cost for subsistence for the year 45. 11
Per capita cost for clothing, equipment, etc 31. 90
In briefly recapitulating what I have already stated concerning the charity
schools, before terminating I would invite your attention, with the request that
in turn you invite that of the legislature in its coming session, to the fact that
with respect to the maintenance of the Inmates the daily per capita allowance of
the inmates should be Increased to 15 cents at least. The appropriation for in-
cidental expenses should not only be sufficiently increased, but each expenditure
842 BEPOBT OP THE GOVEBNOE OP POBTO RICO.
should be classified under a separate subhead under the general head of con-
tingent exi^enses, and not condensed into two subheads, as now occurs, this
being detrimental to the equity and order of the administration. The number
of technical employees should be Increased in both institutions, and the person-
nel in charge of the administrative branch at the Boys' Charity School, such
as monitors and servants, should likewise be increased.
Very respectfully,
Jaime An next.
Assistant Director,
Hon. Francisco de P. Acuna,
Director of Health, Charities and Corrections, San Juan, P, R.
KEPO&T OF THE DIBECTOR OP HEALTH AND CHARITIES.
Office of the Directob of
Health, Charities, and Correction,
San Juan, P. R,, July 1, 1907.
Sir: Attached hereto I have the honor to submit my annual report for the
fiscal year beginning on the 1st of July, 1906, and ending June 30, 1907.
TomAs Vazquez,
Director of Health and Charities,
general considerations.
Various diflicultles are encountered by this office which hinder it from acting
efficiently in sanitary affairs — the insufficiency of the amounts appropriated for
the public hygiene service by the insular governments as well as by the munici-
palities; the insufficient number of employees of this office prevents busi-
ness being transacted as promptly as is desired, and that of an urgent character
unavoldaby delayed, in spite of the good will and zeal of said employees; also
the insufficiency of the salary assigned to some of the clerks, as, for instance,
the typewriters, among whom there is one receiving an annual compensation of
$480, two $300 each, and one $300, these salaries standing in contrast to those of
similar employees of other departments whose compensation is double and even
three times as much.
The appropriation for supplies is also very small. This can be easily shown
by looking over the numerous transfers that the honorable the governor of
Porto Rico has had to make in order to cover deficits in this respect The
amount appropriated for traveling expenses is also Insufficient inasmuch as
the force of the office has been increased by four more inspectors (three food
inspectors and one veterinary insi^ector).
The performance by the health officers of their inspection duties has neces-
sarily to be imperfect and inefficient. Besides the sanitary duties, they have
to discharge many others; they have to attend to public charities, the anemia
service, the civil register, and to act as experts before the courts of justice.
No matter how good their will be and great their desire, they can not fulfill
all such duties, the sanitary service being thus greatly impaired.
It is my belief that the division of their duties is absolutely necessary. The
health officer should not perform any other duties than those in connection
with health. I would respectfully suggest that they be appointed by the honor-
able the governor of Porto Rico, with the advice of the superior board of
health, and be not removed until the case be duly investigated and reiwrted
upon by the superior board of health. Lastly, their compensation should be
paid out firom the insular funds in first and second class municipalities.
The statistical work as it is done in Porto Rico is very defective. In other
words, such work does not exist at all in Porto Rico, and all the statistics that
have been presented up to the present time, or that may hereafter be presented,
are illusory ; they are not the exact representation of the whole truth.
Various are the causes giving origin to such state of things. The municipal
registries are not kept as properly as they should be ; the data therefrom comes
always late, and it is almost always deficient. Moreover, taking into account
the dissemination of the rural population in Porto Rico, the vital statistics
are always inexact, as the country people, in their large majority, lack the
assistance of a physician, and the cause of the disease determining a fatal
BEPORT OP THE GOVEBNOB OF POBTO RICO. 848
case is most of the time unknown, resnlting therefrom that the certificate
issued by the doctor is erroneous in the majority of cases.
Among the reforms which I believe should be recommended and that are of
an urgent character, in order to be able to remedy this state of things I will
point out the following:
First. The api)oiutment of a sanitary engineer for this office. Many are the
public works that at present are being done in the island — waterworks, ceme-
teries, markets, slaughterhouses, etc. *In order to have them inspected and
report made thereon, we have necessarily to recur to the engineer of the
superior board of health, who, in order to do this work has to abandon his
own private interests. There is the cause of the delay and inefficiency in the
transaction of business.
Second. The appointment of a stenographer and typewriter, besides two more
typewriters.
Third. The passage of a land health act that may permit the government to
act in a position to the indifference of the private individuals and communities
as far as public health is concerned; indifference, which has at its base the ^
ignorance of the people, these habitually tending to turn their backs to future
dangers, imagining that there will always be time enough to proceed to put
the localities inhabited by them in good sanitary condition.
This Iniervention by the government is the more necessary 'as the poorer y
classes, which are the largest in number, are the more affecteti by contagious
diseases which may take the form of an epidemic. And this health act becomes
all the more necessary as the representatives of the people and their electors
are not as yet convinced that health should occupy the first place in the pre-
occupations of all government truly democratic, a fact that proves our care-
lessness in health questions.
Fourth. One of the most interesting problems that at present confronts all
hygienists is the transmission through water of certain diseases, especially «
typhoid fever. And we should always bear in mind the existence of that danger
in Porto Rico, where typhoid fever has now reached an endemic state.
It can be truly said that there is not in the island a stream that is not con-
taminated. The inveterate custom of our country people of washing their dirty
clothes in the rivers and rivulets, of throwing into them excrement, whether
directly or through their latrines in the cities ; and on the other hand the sugar
factories that throw also into said rivers refuse of their machinery, as well as
molasses, skimmings, etc., are the principal factors for this contamination, and
therefore the cause of the increase of typhoid fever and diseases of the digest-
ive organs a few years since. This is an urgent measure that should be taken up
seriously by our next legislature.
Fifth. Unfortunately glanders and other contagious diseases among animals
have greatly developed in this island, and that shows that the number of veter-
inary inspectors which we now have (two inspectors) is insufficient. I would
respectfully suggest that since the appointment of a veterinary iDSpector for
each district would be too expensive, at least four inspectors be appointed, a
force which would permit a more efficient Inspection and action.
VrrAL STATISTICS.
(See Exhibit No. 1 attached hereto.)
The mortality caused by pernicious malarial fever appears to have increased
for the second six months. That which Is apparent and which Is not in
any way due to increase of said disease. Is only due to the fact that during
the last four months it has been set down under said column of pernicious
malarial fever the deaths caused by paludlsm and malarial fever, which formerly
were carried to the column headed ''other diseases," which column appears pro-
portionally diminished for the second six months above referred to.
The difference in favor of births amounts to 1,718.
There were 2,552 births and 1,637 marriages over those of last year.
The rate per thousand of deaths (26.17) has been computed, taking as a base
the number 1,033,323 which represents the estimated population of this island on
June 30, 1907. And this number has been obtained by adding to the population
X953,342) according to the census of 1899, the number 80,580, that represents
the proportional Increase which the population must have had during the last
eight years (1899-1907), taking as a base, in order to compute said increase, the
increase had during the previous twenty-two years (1877-1899).
844
BEPOBT OF THE GOVEBNOB OF POBTO BIOO.
Exhibit No. 1.
Ctmsolidated vital statistic report for the year 1906-7.
IXfleaae.
AtrepBla
Pernicious aoemia
Anemia malarica
Anemia uncinariasis
Imperfect nutrition
Anemia, symptomatic
Bronchitis
Cirrhosis hepatlca
Diarrhea
Dysentery
Dentition
Diphtheria
Endocarditis
Enteritis
Eclampsia ,
Entero-colitis ,
Typhoid fever
Fieore continuada
Intermittent fever
Flebre remitente
Puerperal fever
Oastro-enteritis
Gastritis
Grippe
Hepatitis
StiUbirths
Nephritis
Pemictosa malarica
Pneumonia
Rheumatism
Rickots
Tetanus
Pulmonary tuberculosis. .
Tuberculosis not classified
All other diseases
Total
Births
Marriages
1906.
t
29
12
5
141
47
116
136
16
20
19
7
li
168|
19
116
15,
10,
12,
10
12
149,
1
5
6
13.
18
13
34
9
87
102
133
15
859
9
27
11
2
126
64
114
1121
16
12
22
7
7
11
157
16
102
17
10
12
8
17
107
8
7
21
17
10
22
7
75
98
114
884
2,3782,234
3,0772,887
858' 702
1,
20
8
6
82
66
112
106
12
8
19
3
3
6
108
5
61
19
4
11
61
21
74
6
20
6
27
16
3
21
6
69
110
148
14
017
2,100
2,333
633
8
II
9
2
76
60
168
173
16
14
11
61
1
16
130
10
70
16
4
8
17
17
114
1
74
6
19
38
3
35
6
79
149
143
27
9461
2,462
2,761
605
I
22
16
8
136
64
144
207
20
20
14
7
7
12
126
17
80
24
5
76
13
21
125
3
93
9
20
22
17
43
10
101
131
151
II
i26
488
539
674
I
24
9
3
101
41
126
193
16
13
15
1
4
10
111
13
63
11
3|
46
10
24
68
3
70
11
24
41
30
24
7
91
124
149
16
845
1907
9
23
7
1
78
63
136
166
10
17
14
1
3
17
110
12
63
19
1
10
4
16
60
7
77
15
27
43
28
64
10
84
127
153
14
840
3392,
4422,
813|
43
20
11
2
79
35
94
161
1^
16
11
3
2
23
116
12
38
13
2
3
7
16
71
6
68
10
22
30
22
32
12
65
117
131
4
732
17
7
1
73
34
99
177
11
9
9
2
4
17
119
15
64
18
9
7
6
14
91
16
33
4
27
34
46
69
13
61
116
163
17
796
2791,9892,
7122,9894,
8061 817:
1852,
323
Pi
22
6
3
63
24
96
129
17
13
14
2
1
17
130
20
62
27,
5
I
23
85
4
22
7
30
40
40
9
70
100
143
8
762
27
16
2
84
24
100
128
14
16
25
7
20
130
16
85
29
6
7
3
18
111
5
9
9
17
38
93
37
2
52
95|
152
9
769
i
31 290
8 118
2 36
68
29 607
1,104
63
135
19
36
21
6
1;
19
157
15
110
30,
2|
23
1,360
1,812
179
194
194
52
36
180
1,661 <
109
883
237
66
209
88
222
130 1,165
2 52
19
7
31
45
90
44
5
66
488
96
278
391
472
445
96
112 1,380
134 l,n4
2 143
772 9,947
3,
124 2,
033'2,
9351,
144 2,
063
24827.060
78334,778
777 9,302
Note.— The term " all other diseases " includes all diseases not herein mentioned; also reports from
several of the interior districts which report the number of deaths without any classification what-
ever
Annual death rate per 1,000, 26.17.
As a supplement to the vital statistics Elxhibit No. 2 is herewith presented,
being a statement and list of the foreigners who have died during the fiscal
year 1906-7, with expression of their nationality.
It will be. noticed that this is the first time that such a statement is given in
the annual report made by this office to which it is satisfactory to state tliat
it has been able now to correct the deficiency previously existing in tliis respect.
BEPOBT OF THE GOVEBNOR OF POBTO BICO.
846
Exhibit No. 2.
Btatement and lUt of foreigners deceased during the fiscal year 1906-7, with
expression of their nationality.
1
July. 1
1
First six months.
1
•
1
5
2
6
48
1
2
1
9
3
5
1
Second six months.
Country.
<
i
1
•
2
1
2
7
•
2
i
1
1
1
1
•
1
•
1
1 ] May.
< June.
1 t
United States
4
Kiffrland , .
1
1
France
1
6
1
7
"s
2
9
1
1
4
2
7
1
6
1
5
1
6
6
Spain
Portugal ^
11
35
ItalF
1
_ _ _ , _
.....
1
1
1
1
- • • • •
3
Switzerland
1
1
1
"2
Africa
i
3
1
4
1
1
1
1
2
5
Arabia
Venezuela
3
1
1
.
.....
Mexico
1
Jamaica 1
1
1
9
1
St. Thomas
Cura^o
2
1
1
1
1
1
2
2
8
2
2
1
2
1
1
2
1
1
1
6
1
*
Barbados
1
1
i
Barlovento Idands '
1
t
1
St. Domincro
1
1
1
1
1
1
2
Island of Cuba
1
1
3
19
14
18
Total of deaths
15
16
17
99
15
10
13
10
11
9
68
RECAPITULATION.
First six months, lorDigners deceased 99
Second six months, foreigners deceased 68
Total 167
CATTLE SLAUGHTERED FOR CONSUMPTION.
It is a pleasure for this ofQce to state that this Exhibit No. 3, showing the
number and kind of cattle slaughtered for consumption in the island of Porto
Rico for the fiscal year ll)0(>-7, is also one of the statements made for the first
time with the annual reiwrt presented to the governor of Porto Rico.
Exhibit No. 3.
Cattle slaughtered for consumption in the Island of Porto Rico during the
fiscal year 1906-7,
Cows.
787
624
583
685
250
892
Oxen.
Bullocks.
504
511
514
543
515
682
Bulls.
329
284
175
302
264
296
Sheep.
Hogs.
1,387
1,306
1,421
1,395
1,455
1.350
Goats.
riBST SIX IIOKTHS.
August
September
October
248
241
277
272
261
225
110
120
29
138
56
75
192
117
213
87
November
223
December. -_
254
Total
8,271
1,524
3,219
1,6.)0
528
8,314
1,086
SKOOKD SIX MONTHS.
January
February
March
April—
May
344
870
411
395
846
326
160
191
194
135
134
155
684
661
640
502
484
399
128
145
165
179
131
54
12
16
16
20
15
20
1,048
910
1,071
880
812
806
220
242
291
172
168
June
191
Total — —
2,192
978
3,220
802
96
5,605
1,284
REOAPITUIiATION .
Ftmi; six months ^^^ .. „..— .-^.
8,271
2,192
1,524
978
8,219
3,220
6>439
1,650
802
528
96
8,814
5,605
1,086
Second six months — .
1,284
Total lor year
6,468
2,602
2,462
626
18,919
2,370
846 BEPOBT OF THE OOVEBNOB OF POBTO BIGO.
VETEBINABT INSPECTION.
The Stables are generally good, especially in Arecibo, which town occupies the
first place as far as stables are concerned. A large majority of them are not
in the sanitary condition prescribed by the regulations.
Twelve thousand one hundred and seventy-four horses, together with a large
number of cattle, have been Inspected. Out of these horses, 61 were ordered
killed and properly interred.
In Humacao 25 head of cattle died because they lacked water and pasture on
account of the dry season.
In Corozal many young animals died and many more were affected, due to
the Unclnaria radiata, which also affects human beings. This is the only disease
in cattle which broke out during the year Just expired.
As a rule the native cattle is practically free from tuberculosis.
The existing legislation dealing with the practice of veterinary surgery is
very deficient, and I hope that at the next session of the legislature an act will
be carefully prepared, passed, and strictly enforced. (See Regulations 111,
1902.)
In this office a register of the im|K)rtation and exportation of cattle la kept,
piece of land wherein to inter the animals dying from contagious or infectious
diseases.
During the last eight years 20 persons have died of glanders. The number of
deaths caused by glanders must have been larger, though it can not be assurcil
that such is the fact, because of the difficulty of keeping a true record of such
cause of death.
The dairy herds do not suffer from any infections or contagious disease.
Glanders still exists In all the towns of the Island, especially in those towns
on the roads.
As a general rule glanders becomes chronic, and then in order to make a true
diagnosis of the disease it is necessary for the application of the Mallein and
other tests on the diseased animal.
It is necessary for the passage by the legislature of an act to radically stamp
out this terrible disease, which seems to have taken such a firm foothold on this
island.
Once glanders disappears from the island, it could proudly be said that Porto
Rico has the most healthy cattle in the world.
PLUMBING INSPECTION.
The report on this office is unavoidably deficient because of its disorganiza-
tion during the absence of the plumbing inspector, Mr. Spaven, who was sus-
pended because of charges brought against him ; made the subject of an Investi-
gation, and afterwards reinstated. During that i)eriod of time, about one year
and ten months, the service necessarily suffered greatly, inasmuch as a substi-
tute can never take the same interest in the performance of his duties as the
officer himself.
A r6sum6 of the work done by this office can be given in the following words :
San Juan filed in this office plans for 34 buildings, Arecibo 21, Mayaguez 5, and
Ponce 1.
CHEMICAL LABORATORY.
The work performed during the present year has been of a more varied char-
acter than that of preceding years.
Analyses have been made for the department of Justice, for the police office,
for the light house department, for all the lustltutions of charity and correc-
tion, for the municipal authorities, for the local board of health of San Juan
and for the local boards of other towns in the Island.
Besides these, the general routine work connected with the inspection made
by the employees of the bureau of health has been performed.
Analyses have also been made for the pauper patients throughout the island,
for the purpose of enabling physicians, who did not have at their command the
facilities afforded by laboratory methods for obtaining scientific clinical diagno-
sis, to avail themselves of the resources of modem medicine, as Is now done
in the most advanced countries. And as this Is a service of the greatest im-
portance, well meriting our attention, it is our intention to develop it as far as
our means and the limited personnel at the command of the laboratory will
permit
BBPOBT OF THE GOVEBNOR OP POBTO BICO.
847
The results obtained by testing milk with the Babcock milk tester in the
charitable institutions also afford data of the greater importance as far as the
comiwsition and sale of cow's milk in Porto Rico is concerned.
All this represents advance in modern methods of inspecting foodstuffs, for
it is more practical and scientific to 1#st 100 samples of foods in one day and
not have to send any of them to the laboratory because the condition of all
was good (or to send a few of such of them as were shown by the tests to be
of a suspicious nature) than to cover the tables of the office with supplies
that are in the best of condition for public use, on account of not knowing or
not possessing easy and simple means of discriminating between the good and
the bad in order to pass the former and secure the latter.
With the view of demonstrating the increase of technical work in the labora-
tory without there having been a propoi*tionate increase in the number of
technical employees in this establishment, an extract from the r^sum^ of the
work of past years, taken from preceding annual reports, is hereby quoted:
Fiscal year.
lOOO-lOOl
1901-2...
1902-3a.
1903-4...
Samples
examined.
Finea
imposed.
360
£01
£20
fiOl
None.
None.
<720
522
Fiscal year.
1004-5
100&^
1906-7
Samples
examined.
Fines
imposed.
510
506
1,068
$905
825
1,179
o Year in which the regulation governing the sale of foods and drugs went into effect.
The milk trade is still conducted on scarcely sanitary lines, in spite of the
effort of the sanitary authorities to improve it.
San Juan is the city in which it is conducted with the greatest observance
of sanitary regulations, but notwithstanding the sanitary control exercised over
these articles, it is still far from being what it should be. This is due to the
fact that practical results can not be obtained by exacting absolute cleanliness
in depots when this measure is not observed in the cattle farms supplying the
milk. Little advantage is gained by milk being absolutely pure as far as
I)ercentage of fat, casein, sugar of milk, etc., are concerned. If it be impure
owing to the fact that the cow, the hands of the milker, the surroundings of
the cattle farms, flies, etc., have been the means of conveying to this precious
liquid the intrusive micro-organisms, styled microbes, which almost always
convert milk into a noxious product, above all for children and invalids; for
at times the number of germs reaches the incredibly high figure of hundreds
of millions to the cubic centimeter.
The presence of such an enormous number of bacteria has been shown to
be due, first, to those proceeding from the air, from the cow's udder, from the
hands of the milker, from the utensils, etc.; sec!ond, to the time elapsing be-
tween the milking and consuming of milk; and, third, to the temperature at
which milk is kept pending consumption.
The last of these three factors is the most important, as may be seen from
the following table:
Statement of time cow's milk was submitted to a given temperature and the
number of germs that were developed to the cubic centimeter during that
period.
Temperature.
.At the time
of milking.
Twenty-four
hours later.
Forty-two
hours later.
14* C -
5.200
280.000
. 070,000
2S.000.000
2.400,000.000
16,000.000
18* C -
34,000,000
24<» C -
«
29' C --
These -figures show mathematically that in Porto Rico, due to the lack of
proper sanitation on cattle farms and to the normal temperature of the country,
we drink in each quart of milk such an incredibly vast number of micro-
organisms that it would be difficult to set them down in figures; and we are
indebted to a multitude of fortunate circumstances, among others the organism
of the healthy, that they perish before they have time to so invade the system
as to produce intoxication.
848 BEPOBT OF THE GOVEBNOB OF POBTO BICO.
This, howeTer, does not occur when toxins are segregated by the bacteria In
the milk prior to ingestion, neither do the micro-organisms so easily perish in a
feeble or unhealthy system.
With the view, therefore, of remedying this serious evil as far as possible, I
am of the opinion that, in future, yendor%of milk in important towns should be
compelled to keep this article (from the time it leaves the cow's udder until it
is consumed) at a temperature not above 10** C, and if the temperature exceed
this limit, to authorize inspectors to condemn it as being injurious.
A regulation governing the transportation and sale of milk kept in refriger-
ators and limiting the number of micro-organisms (saprophytes) permissible
to tlie cubic centimeter Is necessary. It is more essential for us, residents of
a hot country, to enforce this regulation than for Ftance, England, the United
States, or any other country, for it is the most humane of all regulations, and
to its strict enforcement will be due the saving of life to hundreds of aged
persons, children, invalids and the sick.
The systematic study of the waters of a country is a great economical and
sanitary necessity. The labor entailed by this work is very great. Time, pa-
tience, and, above all, funds are necessary to enable a perfect study of this
subject.
The scientific means now at our command for the examination of water, em-
bracing a careful study of the topography and other characteristics of the soil
and the chemical and biological analysis of water, enable us to determine, to a
certain extent, whether waters are unhealthy for drinking purposes, if they
contain substances making them disagreeable to the taste or whether they are
of such a nature as to be unfit for use in certain industries. The numerical re-
sults of the examinations can not always be construed in the same light, neither
do they always indicate that waters are either good, bad, or inferior. Sucli
data have no intrinsic value. Such results can only be correctly interpreted,
taken together and considered as a whole, to such an extent, that up to the
present time experts consider that as great experience and ability are needed In
rendering these results in the language of the laity as are required in making
the analyses.
One hundred and six samples were examined during the present year. Thirty-
eight proved to be of good quality, 43 inferior, and 10 bad. The "unclassified *'
samples were those of mineral waters. Samples classified as " i^ositive '* were
examined to determine (by means of biological tests and by reduction for the
presence of glucose) if charges brought by the municipality against the Juncos
Central Company for dumping molasses in the river were justified, it being
stated that in certain localities where the water became stagnant that it fer-
mented, producing offensive odors and killing the fish.
As soon as contamination was proved by the presence of glucose proceeding
from the refer red-to sugar plantation, necessary steps were taken to prevent a
similar occurrence in future.
With respect to investigations made concerning preservatives, bread, the blood
of horses and mules, typhoid fever in Cayey and San Juan, and other various
matters, I have the honor to invite your attention to such subjects, as they are
set forth in the general reix)rt of this laboratory, which, with your authority,
will be printed in English and Spanish for distribution throughout the island.
BEPOBT OP THE GOVERNOR OF PORTO RICO.
849
R4sum4 of work done in the chemical and bacteriological laboratory during the
year 1906-7.
Article.
G.
I.
A.
B.
uo.
P.
N.
S.
Total.
Milk - -
170
88
10
1
1
82
48
8
- --
118
,
w
805
WfttAT ..
10
2
18
106
Wour -
18
Sausaire
_.
1
1
9
2
9
UiscuItS.. - -
4
(lorn meal _ _ — - - — _—
1
Sardines. .^^ '
1
Ground coffee -- -
8
8
CodflBh. - -
1
1
Sirup
Sugar -
Meat — —
..
--
2
2
1
1
Bread -
Vienna ffauflaffe .- .. - - -
1
1
Wine
1
--
i"
1
6
Obeese..
2
mill
2
Ohemicala ._ .--^^
mil
— - —
■ 5'
1
1
2
2
1
1
■ 6"
--
2
2
1
TT^TOsenft- ^ _ _ .
1
1
1
' i"
2
Perlume **rhodo" j
Ultramarine blue. . -
.—. —
8
1
1
Comb—-— - -
1
1
1
Lerure de Blere
1
Extract for '*balsamo tranquiio"
1
1
1
BouQuet universal
1
1
1
1
6
1
3
1
1
2
Cuttinff weapons
6
Shoes..-.-. — - - -
1
Clothes -
8
Home remedy
1
Stomach content*.
1
2
1
1
1
1
Portfl f7^m . .
1
1
1
5
8
28
5
7
71
8
6
73
3
14
sputum.
1
10
Blood smears
—
in
286
8
6
Human blood
,
9
42
2
2
125
Horse blood.
5
Mule's blood-
2
• 1
..
" " •— —
1
Animal tissue
1
antlsera^.- - _ -.-.
1
1
2
1
108
2
Animals immunized against B. typhosus.
Miseellaneons _. .
1 1
I
1 ! 1
108
,
Total
225
73
116 13
822
118
196
10
1.068
BEMABKS.
(1) "Unclassified" samples referred to mineral waters. "Positive" sam-
ples were taken from a river whose waters were supposed to be polluted by
molasses dumped Into it by a sugar plantation. They were examined for the
presence of glucose.
(2) They were examined to determine the presence of ova of Unclnarla
Americana and other Intestinal parasites.
(3) To determine the presence of B. tuberculosis to confirm the diagnosis of
consumption.
(4) Of the "positive," "negative," and "suspicious" samples examined
there were: One negative for M. gonorrheae, 1 positive for the same germ, 1
negative for B. tuberculosis, and 2 negative that were used to determine the
presence of arsenic.
Those "unclassified" were examined, in accordance with the needs of
physicians, by the following tests; Density, reaction, microscopical examina-
tion, sugar, albumen, determination of urea, uric acid, etc.
350 REPORT OF THE GOVERNOR OF PORTO RICO.
(5) Seven samples of pus from the male uretra were stained with methylene
blue or gram stain to determine the presence of M. gonorrlue; and the last
(from a pustule of a horse) was used to inoculate a guinea pig (giving a posi-
tive result) for the purpose of deciding a doubtful case of glanders in which
the Mallein and serum reaction tests were doubtful.
(6) General toxicological examination was made for volatile organic poisons
and for fixed organic and mineral poisons.
(7) Slides were stained by proper methods to determine the presence of B.
leprse in 5 cases, and Filaria noctuma in 1.
(8) The composition that is mentioned in this report for each one of the
preservatives represents that of samples sent by the health officer of Mayaguez
and not those obtained by our own inspectors from the market.- The special
" M " Preservaline contained formaldehyde ; " M " Preservaline, boric acid
and other substances, the greater proportion of which was soda ; " BB " I*re-
servaline, salt, boric acid, and borax ; " XXX " Preservaline, sulphite and sul-
phate of soda and " FFF Preservaline, borax, boric acid, and common salt.
(9) Both viscera were examined to determine the presence of any specific
poison ; in that giving a positive result carbolic acid was found ; in that giving
a negative, bichloride of mercury was sought.
(10) To determine the proportion of alcohol.
(11) The negative sample was examined for poison. " Unclassified *' samples
were sent by the custom-house for determining the proportion of alcohol.
(12) "Unclassified" samples were sent by the custom-house to determine
the proportion of sugar and starch contained In them.
(13) and (14) To determine the nature of certain blood stains and to deter-
mine whether they were human blood or not.
(15) To determine its strength.
(16) Adulterated with cereals.
(17 and 18) Containing ferrocyanlde of Iron.
(19) To determine the presence of alcohol.
(20) Under the heading "Miscellaneous" the following were Included:
Preparation of cultures of typhoid and glanders, of reagents, culture media,
tutrated solutions, absolute alcohol and ether, the purification of certain chem-
icals, special stains for microbiological work, sterilization in the autoclave of
clothing, bandages, etc., for surgical operations.
(21) For use as human antisera in the differential test (biological test) be-
tween human blood stains and those of other nature.
(22) To determine the presence of aniline coloring matter and arsenic.
(23) " Unclassified " samples were examined to determine the following: Per-
centage of hemoglobin, number of red corpuscles and leucocytes to the cubic
millimeter, differential count leucocytes, microscopical examination of fresh
blood ; the " positive," " negative," and " suspicious " were examined by the
Widal reaction.
(24) To determine the presence of alcohol.
(25) For making the differential test between B. typhosus and other allied
(26) To determine whether they were Iron or steel.
(27) To determine the presence of alcohol. This was comiK>sed of ethyl
chloride and essential oils.
(28) Nitrogen, i)otassium, and phosphoric acid (available, insoluble, soluble
in water, and total) were determined.
(29) To determine the presence of ferrocyanlde of iron.
(30 and 31) To make the serum reaction for glanders.
(32) To determine the nature of blood stains and to decide if they were of
human nature.
(33) To determine whether It was composed of horn, cellulose, pyrolxllln, etc.
(It was made of horn.)
(34) To determine composition. (Mixture of starch and yeast.)
(35) To determine if any volatile organic or fixed organic or mineral i)olson
was present.
(36) To determine the presence of alcohol.
(37) To determine composition. (Solution of gelatin in acetic add.)
(38) To determine the presence of alcohol. •
(30) The presence of free hydrochloric acid and i^epsin was determined qual-
itatively. Hydrochloric acid (total, free, and combined) and total acidity were
determined quantitatively. (Neither pepsinogen nor hydrochloric acid was
found.)
*i
BBPOBT OP THE GOVERNOR OP PORTO RICO. 851
(40) To determine the presence of B* leprae.
(41) The letter headings of above columns mean: ** G," good; "I," Inferior;
A," adulterated; "B," bad; " UC," unclassified; " P," positive; "N," negative;
*• S," suspicious.
(42) SOURCE OF SAMPLES.
Samples.
Bureau of health l 460
San Juan local board of health ^ 40
Other towns of the island 70
Department of justice: 13
Custom-house 28
Paupers 254
Light-house station 1
Police oflace r 1
Penitentiary 1
Total 1, 068
These 454 samples came from the following Institutions: Municipal Hospital,
" Ck)ncepcl6n " Hospital, jail, and penitentiary hospitals, leper colony, infirma-
ries of the charitable institutions and the paupers of the Island.
Tests made by inspectors in milk depots during the present fiscal year {data
obtained from the inspectors' weekly reports).
Number of tests made by means of the lactometer 4, 534
Number of tests made by means of the pioscope 4, 602
Total 9, 136
Results of prosecutions of cases reported by the inspectors for violations of the
food regulations.
Number of prosecutions by the municipal Judge 113
Number of persons fined by the municipal Judge 109
Number of persons acquitted by the municipal Judge 3
Number of persons fined by the municipal Judge and acquitted by the
district court
Number of persons fined by the municipal Judge whose fine was reduced
on appeal to the district court 1
Number of i)ersons dismissed for lack of evidence
Number of persons dismissed for other reasons
Number of persons pending trial 1
Number of persons appealed to the district court 1
Amount of fines imposed by the municipal judge during the fiscal year
1906-7 $1, 179
FOOD INSPECTION.
The food Inspector has also rendered good services, as may be easily ap-
preciated by Exhibit No. 4.
It Is to be observed that the foodstuffs condemned and destroyed as unfit for
nourishment amounted, for the year Just ended, to 275,716 pounds; this number
being 107,273 pounds In excess of what was condemned and destroyed during
the year 1905-6, which amounts to 168,443 pounds.
Canned food destroyed as unserviceable amounted during the year 1906-7,
to 4,704 cans, this amount being 674 cans in excess of the amount destroyed
during the previous year.
A perusal of said exhibit will show that the food inspection lias been In gen-
eral more efllclent.
862
BEPOBT OF THE OOVEBNOB OF POBTO BICO.
Exhibit No. 4.
Statement of the inspections made and food stuffs condemned and destroyed
from July 1, 1906, to June 30, 1907.
Month and year.
July
August
September.
October
November.
December.
January..
February.
March
April
Itoy
June
Total.
1006.
1007.
Number
of
visits.
344
63
148
100
206
405
402
383
348
185
35
Food stuffs condemned and destroyed.
^egetsr
bles.
Poundi.
3,950
40,680
3,450
12,845
11,052
2,700
11,910
600
5,400
250
Fruits.
Pounds.
2,865
4,160
2,778
96,907
2,865
Meat
and fish.
Pounds.
13,851
16,810
15,712
51,0^
15,361
3,600
338
6,000
27,016
8,500
6,710
164,823
Miscella-
neous.
Pounds.
3,792
447
104
207
00
255
4,725
316
445
'sis
11,076
Canned
goods.
Pounds.
15
192
2,338
241
68
56
2,201
170
5,378
Samples
taken
for anal-
ysis.
2
9
3
2
9
2
28
RECAPITULATION.
Visits of inspection made 2,778
Food stufls destroyed pounds. . 275,761
Canned food destroyed cans. . 5,378
Samples taken for analysis 28
HEALTH INSPECTORS.
By the two statements attached hereto one can easily appreciate the im-
portance of the work done by the health insi)ectors of this department, work
which should be in every respect highly praised.
In connection herewith attention is respectfully invited to the state of things
at Puerta de Tierra, In which barrio a severe sanitation is absolutely neces-
sary, inasmuch as the death rate there is three times larger than in San Juan»
and such a sanitation is all the more necessary if we bear in mind that misery
reigns supreme in said barrio, with all its train of calamities; that its houses
are old and dirty and damp ; that there are no paved streets or sewers ; and if
we add to this the lack of water, it is really marvelous how an epidemic has
not already broken out there.
Exhibit No. 5.
Statement and recapitulation of the sanitary xoork done in San Juan and Barrio
Marina from July i, 1906, to June 30, 1907.
Number of quarts of milk inspected
Visits to groceries, milk and meat rtaUs,
bakeries, confectionery stores, lodging
houses, restaurants, taverns, st-ables,
markets, etc
Samples of milk sent to the laboratory for
analysis
Adulterated milk
Food stuffs condemned and destroyed for
being unfit for consumption
Fines impoBed by the courts
1906.
August.
17,100
786
2
2
221
S6
Septem-
ber.
15,607
603
2
1
2,730
15
October.
18,370
711
5
1
685
«5
Novem-
ber.
Decem-
ber.
13,089
602
2
584
9,504
400
31
7
$75
BEPOBT OF THE GOVEBNOB OF POBTO BIOO.
853
statement and reeapUulation of the sanitary work done in San Juan and Barrio
Marina from July i, 1906, to June SO, 19a7<^-Oontinued.
Number of qoarts of milk inspeoted
Visits to groceries, milk ana meat stalls,
bakeries, confeetionery stores, lodging
houses, restaurants, taverns, stables,
markets, etc
Samples of milk sent to tbe laboratory for
analysis
Adulterated milk
Food stuffs condenmed and destroyed for
being unfit for consumption
Fines imposed by the courts
1907.
Janu-
ary.
Febru-
ary.
March.
April.
May.
June.
8,662
5,528
6,900
6,647
6,629
232
340
284
481
456
387
456
40
24
21
12
16
3
14
1
17
1
20
3
52
1240
245
S176
136
t25
3,750
$6
98
15
10,386
115
Total.
125,841
5,861
172
57
19,297
$565
Exhibit No. 6.
Statement of the work done and r^sum^ of the results obtained in the Barrios
of Puerta de Tierra and Santurce from July i, J 906, to June SO, J 907,
1906.
July.
August.
Septem-
ber.
October.
Novem-
ber.
Decem-
ber.
Inspections and reinspections
368
43
18
25
335
29
11
18
306
30
5
35
403
56
11
141
2,768
80
111
grocery stores, bakeries, stables, etc.,
found in insanitary conditions
Denunciations and reports presented and
referred to other ofiQoes
Nuisances removed
Samples of milk for analysis at the labora-
tory
3 ' 3
2,488 4.946
Number of quarts of milk inspected
Quarts of milk condemned
3,247
30
300
15
60
Number of pounds of food stuffs destroyed .
234
115
360
Fines imnosed by different courts
1
1907.
Janu-
ary.
Febru-
ary.
Maich.
April.
May.
June.
Total.
Insnections and reinspections
194
228
8*
20
2,286
310
28
1
44
13
2,328
351
276
14
6
7
7
2,935
114
g
2,884
91 S
Tenement houses, milk stalls, meat stalls,
grocery stores, bakeries, stables, etc.,
lound n insanitary conditions
Denunciations and reports presented and
referred to other offices
1
6 53
Nuisances removed
16
3
1,972
5 1 9Q7
Samples of milk for analysis at the labora-
tory
19
1,931
25
80
145
20
1,436
92
Number of Quarts of milk inspected
26,337
185
Quarts of milk condemned
} umber of pounds of food stuffs destroyed. .
18
1120
1,103
Fines imposed by different courts .'
•90
tl35
178
1488
\
MEDICAL INSPECTORS FOR THE NORTHERN AND SOUTHERN DISTRICTS.
It Is deduced from the numerous visits of Inspection made by the medical
Inspectors for the northern and southern districts that their efforts and good
will to put and keep in a sanitary condition the towns by them inspected In
their numerous visits to the same are counteracted by the causes that hinder
such sanitation, causes of which we have already spoken in the general consid-
erations set forth at the beginning of this report and which it would be tire-
some to repeat in this place.
21162— S. Doc. 92, 60-1 2S
354 BEPORT OF THE GOVEBKOB OF PORTO BIOO.
Attention is specially Inylted by the reports of said inspectors to tbe t&ct
that in the municipaliti^ with rare exceptions, there is the best will to attend
to the instructions given by the medical Inspectors, but on the one hand the
lack of means of the municipalities and the small amounts appropriated for the
purpose on the other hand render difficult all initiative.
It is pointed out by said reports the bad condition of the streets of the towns,
the contamination of the streams, the insanitary state of the milk stalls, bak-
eries, slaughterhouses, and meat stalls, and many other deficiencies, especially
in Mayaguez and Ponce^ where whole blocks of houses have been built on the
borders of marshes and pools of stagnant water, all of which, it goes without
saying, is extremely dangerous to public health.
It is also thereby pointed out the existence of cases of typhoid fever in the
majority of the towns of the island.
In short, the sanitary conditions of the island are not as good as might be
desired, although the reports made by the inspectors point out an Improvement
in this respect; and it is to be expected that the construction of waterworks,
which has greatly increased lately, will render more and more easy to put and
keep in sanitary condition the towns of the island.
The work of the medical inspectors is really very hard if they wish to fulfill
their duties, and it is my opinion that two medical inspectors for this island
are not enough, and that at least four should be appointed if a true inspection
is desired.
Such an inspection is all the more necessary if we bear in mind the fact that
i the tobacco industry has greatly developed in the island; that many are the
* towns where tobacco factories exist employing a' very large number of labor-
ers, and since the atmosphere of the tobacco factories is one of the principal
causes predisposing to tuberculosis, as it has been verified in Cuba, it is abso-
lutely necessary to carefully inspect such laborers, who, besides the dangers of a
y contagion to which they are exposed, can themselves be the carriers of con-
tagious diseases, inasmuch as it is almost impossible to eradicate the inveterate
habit of said laborers of using saliva in pasting cigars, and It is frequently the
case that a certain number of them suffer from cutaneous and venereal diseases.
HOSPITALS.
The conditions of the few hospitals existing in the island are quite poor, not
only as far as the buildings themselves are concerned, but also as to the main-
tenance of the same. The amounts appropriated for said hospitals, especially
the amounts for the care of patients and rations are very small, are indeed
insufficient.
The greater part of the towns of the island have not hospitals and of these,
with exception of two or three, the largest majority are sadly neglected, and
some of them, as the one at Guayama, should be discontinued. This state of
things is nevertheless somewhat excusable if we remember that the means at
the disposal of the municipalities for such a purpose are very small and the
charitable public does not attend, as it happens in other countries, to the con-
struction and maintenance of charitable Institutions.
Among the best, the following can be pointed out : San Antonio at Mayaguez,
Tricoche and Asilo de Damas and the Episcopal Hospital, which will soon be
finished, at Ponce. Patillas and Salinas are each building its hospital, which
will remedy to a great extent the deficiencies e;xistlng in those localities. Gon-
cepci6n, Presbyterian, and Auzilio Mutuo in San Juan. In connection with this,
we would state that it was with great regret that we saw the disappearance
of the Maternity Hospital, an institution which Would have rendered so good
services and which is so badly needed.
The San Antonio Hospital, above referred to, at Mayaguez, is In such good
condition that it may be said that it is the best in the island.
Of the rest of the hospitals we would rather say no word.
BEPOBX OP THE GOVEBNOB OF POBTO BICO.
855
BEPOBT 07 TEE STrPEBYISOB 07 PBISOVS.
Office of Health, Ghabitibs and Cobbbgtions,
San Juan, P. R., July 20, 1907.
Sib: I have the honor to Submit the annual report for the fiscal year 1006-7.
The statements herewith, from Exhibit 1 to 17, inclusive, dealing with all the
penal institutions of the Insular gOTemment, are set forth as follows, viz:
1. Disbursement of funds.
2. Prisoners received and discharged, ^sick prisoners admitted in the hospitals
and cured, and daily cost of food per capita.
3. Number of prisoners in custody at the end of each month as compared with
those in confinement during the months of the preceding fiscal' year.
4. Number of iSick at the end of each month and the average thereof as com-
pared with the monthly number of prisoners in custody.
5. Number of deaths and the average thereof as compared with the number
of sick and the monthly number of prisoners in custody.
6. Causes of deaths.
7. Terms of sentences.
8. Classification by sex, conjugal relations, color, and education.
9. Ages.
10. Professions.
11. Prisoners in custody for the first time, and those who have served more
than one term.
12. Native places of prisoners.
13. Detailed classification of crimes.
14. Statement of crimes for each month, as compared with the corresponding
months of the preceding fiscal year.
15. Number of prisoners pardoned and paroled.
16. Number of escaped prisoners and number of prisoners captured.
17. Number of prisoners who have worked on the insular roads.
SAN JUAN PENITENTIABY.
Some improvements have been made in this penal institution which have im-
proved its sanitary condition, such as the building of an upper story, which is
applied to use of the hospital. Other changes have been made also in the
shoemaker and tailor shops, and in the ofllces, all of which have been enlarged
and made more commodious. The building has also been subject to other im-
provements.
There is now a well-equipped operating room.
The carpenter shop Is well provided with modem machinery, which is run
by electric power. In this shop furniture is made for the different depart-
ments of the insular government
The building, however, in regard to its condition for the custody of pris-
oners, is hardly worthy of being called a penitentiary, as there is only one
large ward where prisoners, without regard to crimes, have to be confined
together.
Many prisoners hav^ acquired useful and practical knowledge In the shops,
which has enabled ^em to earn an honest living after leaving the institution.
The average daily number of prisoners working in the shops is as follows :
In the carpenter shop 34
In the shoemaking shop 29
In the tailor shop 28
In the basket-weaving shop 5
In the baker shop 16
Furniture and other articles, valued at $1,270.81, were manufactured In the
carpenter shop during the fiscal year 1906-7.
The shoemaker shop manufactured 1,945 pairs of shoes and mended 138 other
pairs for the prisoners.
The tailor shop manufactured the following articles:
Drill trousers 4,137
Shirts 2,610
Bleached drill suits 227
Sheets 281
Blouses 4,110
Drawers 330
Night shirts for the sick 124
Pillowcases and pillows 462
The basket-weaving shop manufactured 180 baskets of different sizes.
366 BBPOBT OF THE GOVEBKOB OF POBTO BIOO.
DIBTBICT JAILS.
The Ponce and Mayaguez Jail buildings, which were remodeled in 1905 and
1907, respectively, and the Arecibo jail building, erected in 1906, meet the re-
quirements for which they are now used. These huildings have been provided
with well-ventilated and properly distributed wards, excellent water-closets,
washstands, and washhouses in order to keep within the sanitary conditions.
The Aguadilla, Humacao, and Guayama Jail buildings are lacking in conditions
for which they are now in use. These t>uildings are the same old ones formerly
used by the district jails. The two first ones are owned by the respective
municipalities, and the latter became the property of the people of Porto Rico
on January 1, 1907.
Notwithstanding such conditions, the jails are kept in the l)est sanitary con-
dition. ••
The San Juan Jail is lacking its own building, due to the fact that the jail
had to be removed from the building which it occupied in San Juan, It having
been sold by the municipality to whom it belonged ; the transfer of the prison-
ers confined therein to the new building erected in Arecibo for the district Jail
there was made necessary. Later, due to powerful reasons of public health,
the Arecibo district Jail, which was housed in the city. Jail building, was trans-
ferred to the same building occupied by the San Juan Jail, thus both Jails hav-
ing now the prisoners confined in the same building. It is, therefore, a most
pressing need that a building for the San Juan Jail be erected In this district.
PBI80NEB8.
The average daily number of prisoners confined in the Insular penal insti-
tutions was 1,693 for the fiscal year 1906-7, against 1,846 for 1905-6, a decrease
of 153 prisoners in the last fiscal year.
The average daily number of sick for the fiscal year 1906-7 was 121, against
142 for 1905-6, a decrease of 21 sick prisoners.
The daily cost of maintenance of each prisoner including food, medicines,
clothing and shoes, for the fiscal year 1906-7, is $0.1267 ; per month, $3.8541 ;
per annum, $46.2492.
The training of prisoners in the different mechanic trades during the last
fiscal year has been of great value. Men, who on entering in the penitentiary
did not know any profession or trade, have left the institution as skilled car-
penters, tailors, shoemakers, and bakers.
Prisoners are also made useful in the penitentiary and Jails by engaging
them in general repairing work, painting, and in doing cleaning work, both
inside and outside of the building. They have furnished also a large amount
of work on the insular roads, as it is shown by 67,613 day wages earned by
them from July 1, 1906 to June 30, 1907.
Very respectfully,
M. Cam UNAS,
Supervisor of Prisons.
DiBECTOB OF Health, CHABrriES and Obbegtion,
Ban Juan, P. B.
mm
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FiPiii
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358
B£POBT OF THE QOVEBNOB OF POBTO SICO.
BXHIBIT No. 8.
Number of prisoners in custody at the end of each month during the fiscal year
1905-6 and 1906-7.
Date.
July 31
' August 31 . . .
September 30
# October 31...
November 30
December 31 .
January 31 . .
f'ebruary28.
March 31
April 30
May 31
June 30
1906
1906
1906
1906
1906
1906
1906
1906
1906
1906
1906
1906
1906
1907
1906
1907
1906
1907
1906
1907
1906
1907
1906
1907
628
631
623
628
632
624
629
615
682
611
588
703
587
715
580
714
655
718
637
710
539
733
633
713
473
294
514
96
490
270
476
288
503
264
468
265
458
288
418
283
439
261
444
256
296
215
306
237
I
296
273
296
306
338
290
335
224
311
190
286
150
282
160
249
166
255
184
285
186
284
201
263
191
146
95
150
101
157
100
146
99
116
96
107
116
97
104
96
89
104
106
112
125
114
122
95
125
»
180
142
160
145
160
152
172
161
175
171
135
155
170
128
154
147
129
152
151
132
148
115
140
136
105
119
109
143
127
152
112
165
107
174
103
135
119
140
124
114
126
106
132
109
128
121
126
109
^
96
76
84
85
67
73
66
65
51
67
73
40
80
49
73
51
84
46
92
58
86
SO
70
SO
Id
35
HI
25
102
26
113
36
117
32
104
38
93
44
64
54
60
40
74
62
93
106
120
99
129
TotaL
1,980
1,741
1,970
1,806
2,006
1,774
1,972
1,734
1,877
1,677
1,796
1,675
1,837
1,684
1,750
1,633
1,741
1,646
1,815
1,660
1,703
1,086
1,732
i,r
Exhibit No. 4.
Number of sick prisoners at the end of each m^nth during the fiscal year 1906-7,
Month.
190G.
July 31
August 31
September 30
October 31
November 30
December 31
1907.
January 31
February 28
March 31
April 30
May 31
June 30
Percentage of sick in proportion to the num-
ber of prisoners during the fiscal year
1906-7
I
57
70
59
88
74
76
68
72
76
83
83
92
11
S
^?
3
8
10
17
11
9
9
7
6
8
10
16
3
§
8
Ai
24
20
13
17
10
7
5
10
16
15
4
4
2
1
2
3
3
4
5
6
8
3
\i
14
23
25
18
31
19
10
17
16
19
4
14
12
4
3
2
1
2
3
4
3
6
11
11
11
o
Xi
2
2
1
2
1
1
1
2
2
3
6
10
2
1
9
2
6
8
I
106
133
117
153
133
118
104
113
124
152
147
164
RBPOBT OF THE QOVEBNOB OF POBTO BICO.
869
BxHiBiT Na 5.
DeathM occurrinff in each month durinff the /tecol year 190&-7.
July
AogUBt....
September.
October...
November.
Deoember.
January..
February ,
ICaroh....
AjprU.....
Hay
June
Month.
1900.
1907.
Total...
P
Percentage of deaths In proportion to the
numbor of dck durincthe fiscal year 1906-7.
Percentage of deaths in proportion to the
number of prisoners aurTng the flsoai
yearl90&-7
5
1
1
3
1
6
3
1
1
3
2
28
.35
i
1
1
2
3
1
1
.31
1
1
1
1
10 , 6
.24
.06
t
H
o
o:
u
1
11
o
6
3
3
2
6
2
9
5
2
1
4
5
48
EjXHIBIT No. 6.
Diseases from which prisoners have died during the fiscal year 1906-7,
Disease.
Pulmonary tuberculosis
Anemia
Oastroenteiltis
Cardiac diseases
Acute myelitis
Acute enteio-colitis ^
Clrrtiosis of the liver
Interstitial nephritis
Chronic hepatitis
Pernicious fever
Pulmonary congestion
Inanition
Typhoid lever
Peritonitis
Chronic colitis
Pulmonary oedema
Asphyxia by hanging (sentenced to death) . .
Total
SI
13
1
4
2
1
1
1
1
1
i
1
5
28 10
=3
i
o
6
8
09
o
1^
o
t
o
15
6
6
4
1
2
2
1
1
1
1
1
1
1
1
1
3
48
860
BBPOBT 09 THE OOVBBKOE OF POBTO BIOO.
BxHrsiT No. 7.
Statement 9ho%cin0 ierma of sentence of prieoners oon/fited 4n the penal institu-
tions of Porto Rico on June 30, 1907,
Claialflcatloii
Awaiting trial.
Sentenced
Total.
Up to 6 months
Over 6 months and less than 1
1 year and lees than 2 years. . .
2 years and less than 3 years. .
3 years and less than 4 years. .
4 years and less than 5 years. .
5 years and less than 6 years. .
6 years and less than 8 years. .
8 years and less than 10 years.
10 years and less than 15 years
15 years and less than 20 years
20 years and less than 30 years
30 vearsand over
Life time
Condemned to death
year.
Total.
it
713
713
4
1
87
88
66
8
84
66
40
134
36
34
22
87
6
718
I
i
18
210
287
£
86
156
191
127
27
46
16
1
82
22
35
10
1
2
1
2
210
155
11
114
125
56
10
38
6
1
1
1
1
114
43
93
17
92
136
109
61
1
18
12
50
6
21
10
3
1
1
1
8
51
59
31
3
7
3
1
93
92
1
3
1
51
o
22
107
129
47
31
24
2
1
107
I
156
1,644
1,699
458
100
276
147
74
12
89
71
42
139
37
34
22
37
6
1,544
BXHIBIT No. 8.
Classification of prisoners confined in the penal institutions of Porto Rico on
June SO, 1907,
Classification.
kJexi
Male
Female
Total
Conjugal relations: ' ^
Single
Married
Widowed
Total
Color:
White
Mulatto
Negro
Total
Education:
Know how to read
Know how to read and write
Do not know how to read and write. .
Total
h
as
700
4
713
566
154
3
713
429
182
102
713
10
178
525
713
222
16
237
203
31
3
237
116
100
21
237
47
24
166
237
o
Pi
173
18
191
112
13
125
157
32
2
191
60
125
16
191
1
48
142
191
96
26
3
125
41
15
125
22
103
125
122
14
136
111
21
4
136
33
87
16
136
27
109
136
105
4
109
89
20
109
48
41
20
109
at
a
r
32
77
109
57
2
50
42
15
2
59
46
12
1
59
15
44
59
o
.o
119
10
129
95
32
2
129
86
29
14
129
22
107
129
I
1,619
80
1,699
1,349
331
19
1,609
877
617
205
1,699
58
368
1,273
1,099
BEPOKT OP THE GOVBENOB OF POETO EIOO.
S61
Exhibit No. 0.
Btatement 8hotoinff the age of prisoners confined in the penal institutions of
Porto Rico on June SO, 190rt,
Age.
15 years and under.
15 to 18 years
IS to 21 years
21 to 25 years
25 to 30 years
30 to 35 years
35 to 40 years
4Dto45 years
45 to 50 years
50 to 55 years
55 to 60 years
60 to 65 years
65 to 70 years
70 to 75 years
Over 75 years
Total.
Peni-
Ban
tenti-
Juan
ary.
jaU.
14
22
64
48
«
56
130
41
160
34
100
18
63
8
50
5
42
4
11
8
6
4
5
5
713
237
7
23
36
48
33
10
14
1
2
1
2
1
191
Maya^
guez
JaU.
Huma-^
cao
JaU.
Oua-
yama
JaU.
Agoa-
Inua
JaU.
Aiecibo
JaU.
10
7
2
1
7
19
13
2
16
22
30
12
13
20
23
30
45
15
32
20
21
28
11
33
5
7
8
6
10
5
11
7
2
3
2
2
5
1
1
5
3
1
3
3
3
3
1
2
•
2
2
2
1
1
1
125
136
109
59
129
Total.
70
185
230
368
358
173
113
75
62
20
16
10
6
7
6
1,699
Exhibit No. 10.
Statement showing occupation of prisoners when convicted and who are con-
fined in the penal institution of Porto Rico on June 30, 1907.
Occupation.
Peni-
ten-
tiary.
Ban
Juan
JaU.
Ponce
JaU.
Maya-
guez
7aU.
Huma-
cao
Jail.
Gua-
yama
JaU.
Afuar
dTna
JaU.
Aredbo
JaU.
Total.
Soldier
1
3
3
1
1
33
16
7
1
Hatters
3
Wheelwrights
3
Photographer
1
Property owner
1
Fa nners
2
6
4
6
4
1
3
7
6
1
8
2
5
7
5
2
2
4
5
1
2
4
2
5
2
1
1
i'
5
2
2
59
Carpenters....'
35
Mft<w>ns,.
18
Drivers
3
Clerks in ffeneral
25
1
2
2
3
2
1
43
Students
6
Blacksmiths
3
42
11
6
22
28
2
4
11
16
2
2
4
7'
6
8
2
2
5
6
9'
1
1
4
5
2
2
^
2
2
1
6
2
<
10
Tradesmen
75
i^ngnhoT^rnen ....
18
Painters
1
8
3
1
4
3
21
Bakers
5
4
3
6
59
Cigarmakers
62
TvDoirraDherB
6
Tailors
1
2
1
1
2
2
2
1
2
4
1
1
12
ShcM^makeni
1
2
i'
1
1
30
Barbers
27
Butchers
6
Merchants ......rr,,-
1
1
1
1
43
2
1
2
1
2
7
Cooks
3
7
Mechanics
2
5
Newspapermen.
1
13
1
2
Bervant*
17
13
16
6
1
109
SUversmith
1
Laundrymen
1
5
6
Teacher
1
80
1
Laborers
473
134
108
75
79
73
40
1,062
Total
713
237
191
125
136
109
50
129
1,690
862
BEPOBT OF THE QOVEBHQB OF POBTO BICO.
Exhibit No. 11.
Statement showing nwnber of pri«ofier« who have served one or more terms, and
who are confined in the penal institutions of Porto Rico on June SO, 1907.
Tenn of oonflnflment.
Peni-
ten-
tiary.
San
Juan
Ponoe
jalL
ICaya^
HumA-
cao
Guar
yama
JtJL
Agua-
dllU
JalL
Aiecl-
bojaiL
Total.
Confined for the—
First tenn
632
52
16
9
3
1
1
188
23
11
6
6
1
138
22
15
6
3
4
3
78
22
4
5
2
3
3
4
2
1
1
76
23
14
4
10
4.
2
2
1
83
14
6
5
1
41
6
7
1
1
2
86
20
7
5
1
i"
1,322
101
Secx>nd term
Tblrd term
70
Fourth term
41
Fifth term
27
Sixth term
15
Seventh term
10
Rlirhth t^rm „ , ,
1
7
Ninth term
1
4
Tenth term . .
1
Eleventh term
1
1
Twelfth term
1
Thirteenth term
1
.
'
1
1
Total
713
237
191
125
136
109
50
120
1,609
Exhibit No. 12.
Statement showing the number of prisoners from the different cities in the
island and from foreign countries confined in the penal institutions of Porto
Rico on June SO, 1907.
Nativity.
Peni-
tezk-
tlary.
Ban
Juan
Jail.
Ponoe
jaU.
Mayar
Humft-
cao
JaiL
Guar < Agoa-
yama dllia
jalL Jail.
Aredbo
JaU.
Total.
KATTVEB or POBTO BICO.
Arroyo
12
7
17
3
27
17
6
6
13
3
3
14
2
8
14
6
4
8
8
6
18
3
26
12
7
2
33
6
14
26
4
10
10
6
22
12
5
26
6
2
6
2
10
1
9
22
1
6'
6
2
1
2
1
14
Afni^lMA
5
28
52
Albonlto
1
5
Arecibo
1
1
54
80
Aftaaoo
14
2
32
Aguada.s . .
3
11
AgiiiMi Buniaa
3
1
9
Bayamon
23
9*
2
3
1
2
4
i'
37
Barroa ,..
11
1
14
BarranqultJu
1
16
Carolina
3
26
Ciales...;
7
3
11
Camay
14
Cajrey
1
25
41
Comorio
io"
1
1
1
1
9
Corosal
9
Coamo ....
1
1
1
20
Cidra
10
Cabo Rojo
11
... . .
18
Oaguaa .
15
1
35
Dorado
1
4
Fajardo
12
6
37
OiiRyAfna. . •
........
2
8
38
58
OiiAvanlita
15
Ourabo
3
36
6
Humaooa. .. .
2
71
Hatillo
3
i'
9
Yaabela
2
1
i6"
2
4
1
22
44
J^incOff . , ,„,„-.
14
18
Lolca
6
........
16
Lajas
2
7
12
LaalCariaa
12
LareSx. X.
6
1
21
20
Ml^n#tf
2
2
5
1
8
31
1
36
Ifarloao.
16
If f^yaffuex
....
63
fiSa^:.. ...:::
6
13
Mannabo. . , . . r
1
3
Morovis
4
10
Naraniito
1
2
s
Naguaoo
10
BEPOST OF THB GH>VBBNOIt OF POBTO BIOO.
868
Statement showing the number of priaonera from the different cities in the
island and from foreign countries confined in the penal institutions of Porto
Rico on June SO, 1901 — Ontlnued.
Nativity.
Peni-
ten-
tiary.
San
Juan
JaU.
2
Ponoe
Jail.
Maya*
gues
Jail.
Human
cao
Jail.
Guar-
yama
JaU.
llf
Aredbo
Jail.
Total.
NATIVEa OF POBTO BICO—
oontlnaed.
Ponce
•
54
1
4
10
13
3
8
25
9
15
15
8
7
5
2
7
5
4
13
U
4
9
18
9
70
8
2
1
1
1
181
Pefiuelas
9
Patilla«
1
6
11
QuffbradlMii^
1
13
3
' i
2
14
Rio Pledraa
1
3
5
29
Rio Orandfl.. ..
1
11
Rinoon
3
1
12
8an Juan
121
1
1
1
148
San Lorenzo
8
::::::::::::'■:
18
San 8«bafltian ,
2
24
12
29
Rftn OAmnnn,
1
2
4
40
Salinas
18
28
Sabana Qrande
6
1
17
Santa Ysabei
6
11
Toa Baja
5
3
7
Trujlllo Alto
,
i
1
11
Toa Alta
i
6
Trujlllo Bajo
1
4
Utiiado
10
14
2
2
1
1
26
63
Veea BaJa
26
Vega Alta
6
Viwiues
1
4
1
6
13
Yauco
«
25
1
1
45
Yabucoa
15
ALIENS.
Cnhax..
708
237
188
125
136
109
50
120
1,691
2
1
1
3
Colombia - - - t
1
France - -
1
1
Enifland .,.,,,--
1
•
1
Spain
1
1
1
St. DominKo . . „ -.
1
Total
713
237
191
125
136
100
50
129
1,699
364
BEPOBT 07 THE QOYEBKOB OP FOBTO UOO.
ESxHniT No. 13.
Classification of crimes in the penal institutions of Porto Rico on Jwne 30, 1907.
OfTensM.
•
1
i
""2
i
• Ai
i
i
n
i
[
i
1
1
......
•
i
1
1
Assault J
1
72
13
13
6
43
42
28
3
2
116
Murder
81
Assault to commit rape
13
Assault and robbery."
'
1
Murder, arson, and robbery
' 1
Assault to commit robbery
......
• 1
Attempt to kiU J
Assault with deadly weapon
2
2
5
1
3
26
1 1
Assault to commit sodomy
1
4
Assault to commit homidde
2
11
Assault and battery
61
14
......
28
7
11
1
8
13
6
3
4
12
1
109
Embezzlement
Assault with intent to commit felony
7
1
23
1
60
7
Obscene abuse I
1
2
1
16
15
2
4
16
2
4
14
•
""s
11
Adultery
ao
Breach of public peace
101
Abandonment of children
1
\gtLinfCt niL%\ir^
7
1 >
8
Co'nipt*«i^ of 7n1non« r , , , ,
1
■••«•>
1
AKainat public Justice
1 1
2
1
2
Against the executive power
6
1
1
■ "s"
2
1
1
8
TiTnc^fLTglng nt flr«M.rmii .1 ...
V *
1
Malicious injury . .•. '
1
10
1
9
1
6
3
6
Burelarv
130
3
7
173
ii *** O*?"* J ••'•••'••'•''••'
3
Extortion
1
4
3
2
102
'""'i*
1
3
1
......
7
ronnterf^ltini?
3
Fftl^ Impenwnation •.
7
96
8
63
1
1
1
2
3
47
1
32
2
1
28
3
""2
24
3
55
27
larceny 1
447
Insanity (awaitlnjr trial)
6
Larceny and robbery
4
3
129
5
6
2
2
"4
5
Larceny and bui^lary
1
2
6
Homicide
5
4
2
146
Attempt at homicide
5
Homicide and battery
""""•"I
6
AzBon r
1
1
4
Incest
2
1
4
Violation Internal-revenue law
1
2
1
1
1
1
2
8
Violation of the health regulations
2
Violation of the statutes
2
. V . . . /
2
Violation of the election law
1
1
1
Gambling
7
1
1
......
8
Battery
1
1
2
Libel
1
1
2
1
1
Mayhem
25
1
13
2
2
1
1
29
Misappropriation of public funds
::::::i::::::
3
Perjury . .' T
1
I
14
Parricide
2
CnnctMLiM\ weapofA
• • •
9
2
2
2
2
2
17
Robbery
26
7
36
6
1
1
3
7
2
2
6
CO
:::::: ::::i
28
Robbery and homicide
t
7
......
36
Robbery and arson
.
......... 1
6
Robbery, burglary, and larceny
1
Robbery in a Kane and arnon
1
Receiving stolen Koods
1
3
Seduction
4
2
2
15
Attempt to murder
2
Attempt at homicide. . . .•
I
2
Attempt to rape
...„.
2
4
8
Rape
2
1
7
66
Total
713
237
191
125
136
109
59
129
1,699
BBPOBT OF THE GOVEBNOB OF POBTO* BICO.
865
BZHIBIT No. 14.
statement shoioing the total nutnber of offen8e» in aU the insular penal institu-
tions of Porto Rico at the end of each month during the fiscal year J906,
Laroeny ,
Robbed
BUTg^TV
Embezzlement ,
Forgery
Fraud
Maliciotif) injary ,
Arson ,
Homicide
Marder ,
Attempt to kill
Mayhem
Assault and battery
Rape
Attempt to rape
Adultery
Seduction ,
Against nature.
Obscene abuse
Breach of public peace
Concealed weapons
Gambling ,
False impersonation ,
Perjury
Against public Justice
Violation lntemal>revenue law.
Violation postal law
Violation electoral law ,
Violation labor law
Other offenses
1906.
July.
471
M
129
66
8
13
6
147
83
13
21
233
54
24
21
22
10
9
102
27
4
29
16
10
10
1
30
14
74
Total.
1,741
August.
408
82
134
63
8
12
7
156
85
34
25
256
49
22
26
20
10
6
136
28
1
20
12
16
10
2
40
8
62
1,806
September.
442
77
157
66
8
1
11
6
160
94
34
26
230
51
22
23
26
11
11
128
20
9
26
10
17
14
2
41
4
49
1,774
October.
439
86
154
63
7
7
5
146
87
30
23
232
48
21
15
24
11
13
126
26
5
30
16
16
13
2
30
60
1,734
November.
428
80
143
72
5
December.
432
87
153
53
6
6
4
151
80
35
22
229
49
22
15
22
13
10
113
23
9
17
16
86
6
2
23
46
1,677
3
4
146
82
39
24
247
50
25
18
21
13
8
96
21
9
21
17
25
11
1
20
44
1,675
1907.
Monthly
average.
Jaau-
ary.
Febru-
ary.
Maicb.
April.
May.
June.
1905-6.
1906-7.
Laroeny
423
80
159
62
10
420
87
150
58
5
401
86
163
58
6
.453
82
176
65
3
452
83
169
75
6
5
7
6
154
83
47
24
223
75
10
18
11
9
12
95
16
16
34
14
16
447
71
183
53
7
3
6
11
159
84
36
29
248
87
8
20
15
8
11
101
17
8
27
14
10
572
100
118
70
8
4
12
9
160
77
28
18
260
43
18
22
20
9
12
102
26
10
25
14
8
2
15
3
17
3
49
440
Robbery
83
Burglary
156
KmfJezztement
63
6
Zm ^. ^
Fraud
1
MftllcioUff lnj'"T
2
5
144
88
39
24
229
58
22
16
20
10
10
76
15
20
26
20
20
6
4
149
81
39
22
232
»
25
11
16
10
11
75
17
28
20
19
12
5
4
150
83
37
23
224
57
25
13
15
10
16
85
19
23
26
20
34
6
8
143
82
37
25
22U
55
29
14
12
9
12
94
10
22
27
16
10
7
Arson
6
Homicide
149
Murder
84
Attempt t« WH
35
Mayhem
24
Assault and battenr
234
Rape
58
Att<nnpt to rape
Adultery
21
17
Seduction
18
Aiminst nature ,
10
Obscene abuse
Breach of public peace
Concealed weapons
Gambling
False impersonation
10
102
19
13
26
Perjury
Against vublio Justice
16
18
s»n»iggling
Violationlntemal-reTenue law
Violation postal law. . . . s
11
1
22
1
35
9
i9"
1
48
10
2
10
1
43
6
10
8
10
1
Violation electoral law
4
1
48
2
1
20
Violation labor law
2
Other offenses
14
27
46
Total..
1,648
1,633
1,649
1,669
1,686
1,699
366
BEPOBT OF THE GOVBBNOR OF POBTO BIOO.
Exhibit No. 15.
Prisoners pardoned and released on parole during the fiscal year 1906-7.
Month.
Peni-
ten-
tiary.
Ban
Joan
JaU.
Ponoe
jail.
Mayar
!S5f
Hama-
cao
JaU.
Qoaya-
majaU.
Agua-
dlUa
JaU.
Aradbo
JaU.
TotaL
PARDONED.
Aturast. 1906
1
1
1
S^tDtember . 1906
1
2
Pwwmbflr. 19W
6
1
1
7
Febniarr. 1907
1
2
i'
1
3
Muvdi. 1907
2
4
3
2
4
AdiU. 1907
2
1
1
1
1
liay, 1907
Jane. 1907
1
1
1
Total
13
6 1 2
1
2
2
26
OK PABOLK.
Maroh . 1907
1
2
4
1
ADrll. 1907
■
•
2
June. 19(^7
1
1
6
Total
7
1
1
9
Exhibit No. 16.
Statement showing the number of escaped and recaptured prisoners during the
fiscal year 1906^-7.
Month.
Peniten-
tiary.
San Juan
JaU.
Ponce
JaU.
Maya-
gues
JaU.
Huma-
caoJaU.
Quaya-
maJaU.
Agua-
dfllaJaU.
Arecibo
JaU.
Total.
escaped.
July, 1906
Iroad...
1 road. . .
1 street.
Iroad..
Idty..
Iroad..
Iroad..
Iroad..
Idty..
3road..
8
August, 1906
SeDtember. 1906. . . .
1 road. . ' 1 court . 3 iaii
9
4 road
Iroad..
5
October. 1906
1 road. . .
1 road -
2 road. .
4
November. 1906
2 road...
1 court..
2 road..
5
5
3
5
2
1
3
December. 1906 i
1 street .
Iroad..
1 JaU. . .
2 road. .
1
January, 1907
February, 1907
March, 1907
2 road. . .
1 road..
1
2 road...
1 garden
1 road. . .
Iroad..
1 road..
1
1 city..
April, 1907
1 city..
June, 1907 . .
2 road. . .
Idty..
Total
12
4
6
4
3
16
1
4
SO
becaptuxed.
July, 1906
1
1
1
1
3
1
2
2
1
1
1
1
6
August, 1906
BeDtember, 1906
1
1
1
3
8
2
October, 1906
1
1
4
November. 1906 .
1
1
i
1
3
December. 1906
3
January. 1907
1
February, 1907
March. 1907
1
1
1
1
4
1
April. 1907
1
1
1
June, 1907 . . . r . - , -
1
2
Total
6
4
4
4
1
12
1
3
35
BBPOBT or THE GOVERNOR OF PORTO RICO.
367
Exhibit No. 17.
Number of priscners that have been monthly employed on the inetilar highways
during the fiscal year 1906-7.
Month.
1006.
July
Aofast
September
October
November
December
1907.
J&nuary
February
ICarch
April
May
Jnne
Total
PlBDi-
ten-
tlary.
4,676
2,148
2,107
3,310
2,252
2,800
3,165
2,751
1,885
1,679
1,739
1,767
30,260
San
Jnan*
Jail.
368
428
520
138
PoDoe
JaU.
624
540
460
500
414
440
366
2,061
3,244
ICaya-
goec
JaU.
974
1,005
877
638
640
707
434
460
497
780
I
Hi]m»-
oao
jaU.
625
648
344
600
549
413
605
481
639
870
870
000
8,594 7,334
Goaya-
nui
Jail.
1,160
1,371
974
1,206
679
496
604
659
769
692
9,300
Ajnia-
dUla
JaU.
460
617
423
284
271
289
97
2,371
Aradbo
JaU.
662
621
460
696
604
463
190
488
669
4,440
Total.
7,641
6,468
6,988
7,640
6,602
6,268
6,067
4,600
3,917
4,202
4,688
4,708
67,613
Exhibit — .
BEPOET OF THE CHIEF OF THE INSVLAB FOUCE.
Office of the Chief of Insular Police,
San Juan^ P. R.^ July i, 1907.
Sir: In compliance with article 25, paragraph 5, of "Rules and
regulations for the government of the insular police," approved
March 3, 1902, I have the honor to submit herewith the following
report regarding the services rendered by the insular police, and the
changes the organization has undergone during the fiscal year begin-
ning and ending July 1, 1906, and June 30, 1907, respectively:
(Jn July 1, 1906, the amended law governing the insular police,
enacted by the third le^slative assembly of Porto Rico in its second
session, and mentioned in detail in the last annual report, went into
effect. This required the redistribution of the island from six to seven
districts, and again the districts from two to three precincts, also the
suppression of all subposts, so that under the new law the island is
divided as follows:
Headquarters.
San Joan.
Ponoe
Maya«:uez
Areclbo *.
Humaoao
Guayama
Aguadilla
Total.
District.
First...
Second..
Third...
Fourth.
Fifth...
Sixth...
Seventh.
Posts.
Detach-
ments.
18
10
10
12
14
11
8
8
7
3
4
4
5
3
83
34
The distribution of districts into precincts, with headquarters at
the towns named, is as follows:
District.
First....
Second .
Third...
Fourth .
Fifth...
Sixth...
Seventh
First precinct.
San Juan .
Ponce
Mayuruez
Areclbo . .
Humacao.
Guayama.
Aguadilla
Second precinct. | Third precinct.
Bayamon
Yauco
San German.
Manati
Caguas
Santa Isabel .
Carolina.
Juana Dias.
Cabo Rojo.
Htuado.
Fajardo.
Cayey.
Lares Afiasco.
Captains, besides being in command of their respective districts,
are also in direct command of the first precinct thereof.
The first lieutenants are in command of the second, and the second
lieutenants in command of the third precinct.
All posts of the insular police are stationed in cities and towns,
and are commanded by warrant officers, while detachments are sta-
tioned in rural district^ where the distance is too great to be reached
368
REPORT OF THE GOVERNOR OF PORTO RICO. 869
by patrols that are sent out daily from the different posts. Detach-
ments are usually commanded by some experienced guardsman.
The new law provides for 850 privates; but owmg to the insuffi-
cient sum provided in the budget for salaries of insular police the
force could not be raised to that strength, and the entire enlisted
force (privates) was only raised to 695. The highest number of
enlisted men (privates) doing service at any one time during the
past year was 820, of which 125 were special policemen, and only
served during the months of October and November ; that is, during
the election period.
The insular police is composed of the following officers and en-
listed men:
Officers :
Colonel, chief 1
Major, assistant chief and inspector 1
Captains 1
First lieutenants 8
Second lieutenants 8
25
Civilians :
Voucher clerk (civilian) 1
Stenographer-telegrapher (civilian) 1
2
Enlisted men:
Sergeants 20
Corporals 75
Privates 695
790
Total number of entire force 817
The law enacted bv the last legislature (1007) provides for
twenty men to be detailed as detectives with a slight increase in pay.
This number is insufficient fOr the work coming under their bureau,
and more 'men from the regular force had to be detailed for duty in
plain clothes, without receiving the extra compensation.
The greatest hindrance to making this force more efficient is the
lack of a special fund set aside for this bureau, to pay expenses accru-
ing from services rendered, and for which it is impracticable to
furnish receipts as required by the office of the auditor of Porto Rico.
Arrangements should be made to remedy this defect, as this is one of
the most important branches of the service.
The present strength of the mounted force is 65. The horses are
distributed over the island where most needed. This force has been
gradually reduced, due to deceases, from 76 to 65 within the last two
years. Steps should be taken to bring it up to its original strength.
The following changes in officers and enlisted men were made dur-
ing the last fiscal year :
Capt. Pedro A. Guerrero, dismissed July 14, 1906, for conduct prejudice to
good order and discipline.
Second Lieut. Ram6n GuanlU, resigned April 15, 1907.
First Lieut. Jos^ G. Iturrondo, resigned May 3, 1907.
First Lieut. Sergio Noa, dismissed May 31, 1907, for intending to frustrate
Justice by interfering with witnesses in a certain criminal case tried before
the municipal court of Manati.
Number of enlisted men honorably discharged 546
Number of enlisted men reenllsted 398
Number of enlisted men dismissed for offenses 37
Number of new men enlisted 186
21162— S. Doc. 92, 60-1 ^24
370
REPORT OF THE GOVERNOR OF PORTO RICO.
Though it is a well-known fact that in past years the election of
public officers was the cause of more or less disturbances, I take pleas-
ure in stating that the election during the last fiscal year was the
most peaceful since the American occupation, no disturbance of
consecjuence taking place during the whole period.
It is not necessary for me to go into detail as to the services ren-
dered by the insular police durmg the election period, which prac-
tically lasted from May until November, nor during the visits of the
President of the United States; of the Secretanr of State, Hon. Elihu
Koot, as well as that of Secretary of War, Hon. William H. Taft.
They are well known to you, and I think it sufficient to state that
every member of the insular police felt proud of the public com-
mentations made by the Governor regardmg their work during the
election, and those made by the President of the United States during
his visit to this island.
Labor strikes in the past year were limited, and, with the exception
of the ci^armakers' strike of the Porto Rico American Tobacco Com-
pany, which lasted about four weeks (the strikers finally going back
to work at the same rate of pay), none were of serious consequence.
The number of arrests during the past fiscal year is practically the
same as during the fiscal year of 1905 to 1906. Notwithstanding
such being the case, it will be seen from the following comparison that
the criminal element has considerably diminished :
Crimes.
Robbery
Rape
Seduction
Buiglary
Petit larceny
Cattle stealinR
Receiving stolon property
Extortion
Abuse of confidence
1905^.
1906-7.
62
55
100
70
377
320
125
112
1,928
1.577
29
15
23
4
13
7
5,050
471
Crimes.
Resisting the police
Gambling
Drunkenness
Fighting
Cruelty to animals
Carrying flreanns
Violation of sanitary laws
Total
1906-6.
251
107
*'SS
3,313
333
175
3,002
1,372
6,577
4,645
3,139
2,430
«,011
6,945
38,465
1906-7.
21,527
This shows a total decrease of 11,928 of the crimes above mentioned
within the last year.
The augmentation to last year's figures is caused by the increase
of lesser offenses, coming principally under the headings of " Viola-
tion of municipal ordinances," with 3,514 ; '' Disorderly conduct,"
with 2,503, and '' Other minor offenses," with 1,286.
The total arrests, and the crimes or violations of laws for which
they were made, from July 1, 1906, to June 30, 1907, are as follows:
Murder 30
Attempt of murder 26
Attempt of suicide 10
Robbery 55
Rape 70
Abduction 65
Seduction 320
Bigamy 6
Incest 6
Crime against nature 4
Arson 24
Burglary 112
Falsification of documents
Counterfeiting 6
Grand larceny 155
5
Petit larceny 1, 577
Stealing cattle 15
Receiving Stolen proi)erty 4
Extortion 7
Abuse of confidence 471
Perjury 5
Bribery 4
Smuggling and defrauding in-
ternal revenue 150
Resisting the police 144
Assault and battery 3,593
Gambling 3,313
Drunkenness 15S
Disorderly conduct 10.861
Fighting 1,3?2
BEPOBT OF THE QOVEBNOB OF PORTO BICO.
871
Violation of sanitary laws 6,945
Fugitives from justice 166
Other minor offenses 7, 807
Cruelty to animals 4,645
Carrying concealed weapons 2,439
Discharging firearms 95
Vagrancy — . 7
Prostitution 38 Total arrests 56, 475
Violation of municipal ordi-
nances 11,865
The insular police commission, composed of Dr. Manuel Quevedo
Baez, Messrs. Eduardo Acuna, and Donald E. Richardson, have
been of great assistance toward obtaining and maintaining the dis-
cipline and efficiency of this department, and I take this opportunity
to thank these gentlemen in the name of Col. Terence J. Hamill,
as well as myself, for their untiring efforts in dealing justly in all
matters brought before them.
I also desire to thank the officers and men of the force for the
faithfulness and loyalty displayed at all times and the efficient
manner in which thev performed their duties.
Very respectfully,
WiLHELM LUTZ,
Major and Acting Chief of the Insular Police.
Hon. Regis H. Post,
Governor of Porto Rico, San Juan.
_k i
CONTENTS.
PART I.
Pace.
General diacunion 375
Introduction 375
Organization and personnel 377
Legislation 379
Teachers : 380
English 1 382
Relations to local administration 384
Professional progress of teachers 386
Language work 386
Institutes 387
Summer schools 387
School buildings 388
Jamestown Exposition 390
The schools 391
The common schools 392
Schools and teachers 3P2
Enrollment 394
Attendance 397
Sex of pupils 398
Age of pupils 400
Grades 403
Number of years in school 404
Promotions 407
The high schools 409
The normal schools 410
Mechanical schools 410
Night schools 411
Other educational activities 412
Summary 414
CJonclusion 415
PART II.
Abstracts of reports by assistant commissioner and others 415
Assistant commissioner 415
American teachers 415
Scholarships 416
Pedagogical library 417
Course of study 417
Teachers* course 417
Text-books 417
Chief of division of records 418
Teachers' licenses 418
Term of licenses 418
Origin of licenses 419
En)ployment of teachers 419
Allotment of schools r 410
School boards 420
General superintendent, chief of division of supervision and statistics 420
Superintendent of examinations 422
Chief of division of property and accounts 424
Chief of division of school board accounting 425
School buildings ^ 426
373
374 OONTBNTS
Abstracts of reports by assistant commissioner and others — Continued.
School district —
No. 1. San Juan . 427
No. 2. Carolina 429
No. 3. Fajardo 430
No. 4. Humacao 431
No. 5. Caguas 433
No. 6. Guayama 434
No. 7. Aibonita 435
No. 8. Coamo 437
No. 9. Ponce j 440
No. 10. Yauco 442
No. 11. San German 443
No. 12. Mayaguez 444
No. 13. Aguadllla 446
No. 14. Lares 447
• No. 15. Utuado 449
No. IT. Manati 450
No. 18. Vega Baja • 451
PART III.
Statistical tables 453
Exhibit F.«
BEPOBT OF THE C0MMI8SI0HEK OF EDUCATION FOE POETO EICO.
Department of Education op Porto Rico,
San Juan^ Jvly 31^ 1907.
Sir:
I have the honor to present herewith the annual report of the de-
partment of education for the year ending June 30, 1907. In its
financial statements it covers the fiscal year 1906-7, and in its statis-
tical and narrative portions the school year from September, 1906, to
June, 1907, inclusive. While it has been customary in previous
reports to include in the narrative some account of the summer work
and the plans made for the following school year, this is precluded in
the present report by the fact that the writer retires from office on
August 1.
Moreover, the fact that the report of this office for the year 1906
was very voluminous and embodied a very full account of the admin-
istrative organization of the office and its workings assigns to the
present report very narrow limits. It must omit the preparations for
the school year 1907-8 and all plans for the new year, since they are
to be intrusted to other hands, and it would be quite superfluous to
repeat retrospectively the statements of last year's report as to the
general development of the school organization during the adminis-
tration of the present head of the department. The report is there-
fore of necessity confined to a succinct statement of the events of the
last nine months. Those who are especially interested in the admin-
istrative development of the office will do well to examine the
abstracts of the reports of the administrative officers of the depart-
ment presented in Part II of this report in connection with the more
or less extended statement of their duties and responsibilities to be
found in the report of 1906.
The statistical data relates to the year ended June 30, 1907, though
the narrative touches upon events up to August 1, 1907, on which
date the present commissioner will retire from office.
In conformity with your instructions, I have the honor to present
herewith the following summary of statistics of schools in Porto Rico
for the school year 1906-7 :
<»This report is identical with the report made by the commissioner o(. educa-
tion of Porto Rico to the Secretary of the Interior of the United States.
375
876 REPORT OF THE GOVERNOR OF PORTO RICO.
Summary of statistics of schools in Porto Rico for the school year 1906-7,
Number of pupils actually enrolled in all schools, including special
schools :
White-
Males 30,923
Females 21,791
Total— 52,714
Colored —
Males 11,019
Females 7,963
Total 18,982
White and colored —
Males 41,942
Females 29,754
Total 71, 696
Total number of pupils actually enrolled in the special schools 6, 233
Total number of pupils actually enrolled in the common schools 65, 436
Reenrollments, or duplicates 6, 529
Average daily attendance during the year, for the whole island
in the common schools 44,218
Average number of days each school was actually kept :
Common schools 168
Special schools 156
Number of buildings in use for schools during the year (town,
17G; rural, 520) 696
Estimated value of all' insular school buildings <* $519,027
Rental value of other buildings $60,049
Number of pupils enrolled in public high schools 182
Total number of different teachers employed In the common schools
at the end of the year :
White-
Males 580
Females 51
Total 631
Colored —
Males 465
Females 40
Total 505
White and colored —
Males 630
Females 506
Total 1,136
Total number of diflferent teachers employed in the special schools
at the end of the year 39
Total number of different teachers employed in all schools at end
of the year 1, 175
<» Including entire expenditure made by the Insular government under direc-
tion of the department of education, in connection with the acquisition of prop-
erty and with the erection of school buildings since the establishment of civil
government
KBSPORT OF THE GOVEBNOB OT POBTO BICO. 377
Monthly salary of teachers as fixed by law during the year 1906-7,
has been as follows : «
Rural teachers —
Second class $35.00
Third class 30. 00
Graded teachers and teachers of English —
First class 55.00
Second class 50.00
Third class 45. 00
Principal teachers —
Second class 75.00
Third class 70. 00
To all of which amounts are added allowances for house rent,
as follows:
Rural teachers, not less than $3 nor -more than 8. 00
Graded, principal, and special-work teachers^ not less than
$10 nor more than 15.00
Total expenditure for school purposes, 1006^7 :
By insular government 650, d35.00
By local government 257, 859. 00
Total 908, 794. 00
The report herewith presented is composed of three distinct but
closely related parts. Part 1 contains the general record and comment,
part 2 the detailed information in the abstracts of reports of officials
of the department, and part 8 the statistical tables. As in previous
years it has been our object by consistent reference to the detailed
reports, and especially the statistical tables, to weld the three parts
into a harmonious whole. Every table is utilized in the text com-
ment, and the tables have been constructed especially with a view to
elucidating the problems of school administratioBi,
At the conclusion of three years' service it is a source of much
gratification that progress has been made in so many directions.
The administrative service has been greatly improved, the schools
have increased in number, the attendance has been better, many new
buildings have been erected and more are in prospect, Enrfish has
become the dominant language in the work of the gradea schools,
and many minor improvements have been ma^de. At the same time
I realize more fully than ever how much credit is due to my able as-
sistant, Mr. E. W. Lord, to loyal and efficient chiefs of division, to
the interest and zeal of the district superintendents, and to the de-
votion of our teachers, who have loyally cooperated in carrying out
the plans of the central office. Moreover, the people of Porto Rico
are hungry for education, and while occasional differences have ex-
isted between the department and the local authorities, there has
been, in general, a spirit of hearty cooperation with all efforts to ad-
vance educational interests which has lx)rne good fruit in the progress
of the schools.
ORGANIZATION AND PERSONNEL.
Any administrative organization which will effectively meet new
conditions as they arise is subject to change. But as time goes on
these changes are less frequent, and the better adapted the organiza-
« Special teachers as per special contract.
378 REPORT OF THE GOVERKOR OF PORTO RICO.
tion to the ends it serves the le&s si^ificant appear to be such
changes. They become mereljr minor adjustments in the mechanism.
Hence it becomes worth while in the record of an administrative
agency to note changes occurring from time to time which might
appear to the outsider trivial ana inconsequential.
The organization so fully outlined in the report for 1906 has suf-
fered few changes. To conform to the language of the appropria-
tion act passed by the legislature of 1907 the name of the division
of school extension has been changed to that of division of school
buildings. The nomenclature is more appropriate, describing more
accurately the work entrusted to this division, and avoiding many
misapprehensions as to its scope and duties. The audit of the
accounts of the school boards has been an important and practically
independent function of the division of property and accounts,
under the charge of the assistant chief of the division. It seemed
a fitting recognition of the importance of this service, and the effi-
cient and devoted labors of the incumbent, Mr. A. Gronzalez Font,
to establish a separate division charged with this duty. Accord-
ingly, in May, 1907, the division of school-board accounting was
established, with Mr. Gonzalez as its chief. The increased labor
in the division of supervision and statistics has been recomized by
the provision of an additional check in that division. Otherwise
the office organization remains unchanged.
There have been no changes in the personnel of the immediate
office force during the year, tnou^h Mr. L. D. Lindslev has received
his permanent appointment as chief of the division or school build-
ings. This permanency in the office force has contributed greatly
to the efficiency of the work. I have further sought to promote
harmony in the office and a better understanding or what is going
on among its several officials by requiring all circular letters pro-
posed to oe issued to have the approval of the chiefs of divisions,
and by establishing a daily conference of the chiefs of divisions with
the assistant commissioner and commissioner. These measures have
proven of inestimable value. Through them hasty or ill-considered
action has been avoided and the department has been able to act as
a unit in all important matters.
Somewhat more numerous have been the changes among the dis-
trict superintendents of schools. My last report noted the appoint-
ment of Mr. Terry to Fajardo and*^ Mr. Guy to Aibonito. Before
taking his post Mr. Guy resigned to accept an instructorship in the
normal school, and after a very brief service Mr. Terry was ap-
pointed principal of the high school at Ponce on the resignation of
Mr. C. A. Perry. Their places were filled by the appointment of
Mr. Harold M. Stiles in Fajardo and Mr. Z. C. Staples in Aibonito.
At the close of the year Mr. Daniel F. Kelley, superintendent at
Ponce, after five years'of faithful and efficient service in the depart-
ment, resigned his post to return to the United States to pursue
professional studies. A vacancy also occurred in the Carolina dis-
trict by the resignation of Mr. George L. Spaulding. To fill the
vacancy in Ponce Mr. J. W. Zimmerman was transferred from the
x^recibo district, and the resulting vacancy in the latter filled by the
transfer of Mr. F. E. Libbv from Lares. Several other changes
were made July 1, 1907. Tfhey were dictated by the established
policy of the department to give the larger districts as far as possi-
REPORT OF THE GOVERNOR OF PORTO RICO. • 879
hie to experienced men, and were influenced in some cases by the
consideration that a shifting of districts is desirable both for dis-
tricts and superintendents, giving to the districts the benefit of dif-
ferent personalities and to the superintendents the advantage of
meeting varied problems and conditions. These changes were as
follows :
G. S. Nice, Coamo to Caguas.
C. A. Eeichard, Caguas to Lares.
M. A. Ducout, Vega Baja to Coamo.
J. F. Packard, Guayama to Vega Baja.
E. F. Hutchinson, Manati to Guayama.
Z. C. Staples, Aibonito to Manati.
Vacancies which will be filled before the school year opens exist in
Aibonito and Carolina.
LEGISLATION.
•
The fundamental school law of the island was passed in the year
1904. Without changing its essential provisions it has been modi-
fied in certain details by successive legislatui-es, and new legislation
affecting school interests has been enacted. The legislation of 1907
is wortliy of especial notice in rounding off certain phases of the
general law and in introducing new features.
Through amendment of existing law it has more clearlv defined the
relations of the local school boards to real property and to the pay-
ment of house rent. When the school boards were first established
they were conceived as a department of the local municipal govern-
ment and it was provided that they could hold real estate in the
corporate name of the municipality. Subsequent legislation has
given to the school boards an entirely independent position, and the
restriction upon their right to hold, acquire, and convev real prop-
erty became ourdensome. In some instances the school boards, una-
ware of the existence of such restrictions, had purchased land and
erected buildings. To remove these anomalous conditions the law
was wisely amended by the recent legislature so as to give the school
boards the same property rights in real estate as are enjoyed by the
municipalities, and so as to validate all previous acauisitions or real
estate which had been made in good faith by the school boards.
A further anomaly existed in relation to the buildings erected by
the funds of the insular government for school uses. Title to these
buildings and the land upon which they stood remained in the insu-
lar govermnent, but the usufruct was in the hands of the school
boards, who were also required to keep the buildings in repair. This
dual ownership gave rise to all sorts of vexatious questions, the more
so since in recent years the buildings had been erected in part, but
not wholly, from insular funds. The insular government, by the act
already referred to, passed the title of these buildings to the respec-
tive school boards in whose districts they are locatecf, and fixed with
greater precision than in the earlier law the obligation of the school
boards to keep the buildings in repair.
Another iinprovement was made in reference to the payment of
house rent. The minimum payable to graded teachers was reduced
and the school boards were relieved of the obligation of paying rent
to teachers of English, agriculture, and other special teachers. The
880 • REPORT OF THE GOVERNOR OF PORTO RICO.
charge for house rent is a heavy tax upon the resources of the poorer
boards and in some cases prevented the proper development of the
graded schools, through the inability of the boards to support schools
of that rank. Nor did it seem proper to obligate the boards to pay
house rent to teachers in whose appointment mey had absolutely no
voice. The saving effected to the boards by these two provisions
should be helpful in permitting an increase in the number of schools.
The public school system is always carried to a greater perfection
in the larger centers of population. Every effort to extend the bene-
fits of the system to smaller communities must merit approval. The
establishment of the system of preparatory teachers described in my
last report had for its purpose to extend some of the benefits of the
upper grades to communities too small to support such grades in the
regular school system. The legislature of 1907 has taken a further
step which will open up the high school courses to pupils from the
smaller towns. It has established fifty scholarships in the high
schools te be assigned to the most promising graduates of the eighth
grades throughout the island. The monthly payments are moderate
m amount, but are sufficient to pay the subsistence of pupils from
other places.
In counting up what the legislature of 1907 did for the cause of
education in Forto Rico mention should be made of its appropria-
tions. The act making appropriations for the fiscal year 1908 is a
model of simplicity and directness. It has reduced the number of
appropriation heads, has taken over the division of school buildings
heretofore supported from the trust fund, and has increased the ap-
propriation tor salaries of the common schools to $500,000. By a
special act the legislature donated a large and adequate piece of pub-
lic land to the school board of San Juan for the erection of a school
building.
The crowning act of the legislature was the establishment of a
school building fund, for which it appropriated the sum of $80,000.
The act contemplates a permanent rimd to be nourished by future
appropriations, oy interest payments, and by repayments from school
boards availing themselves of the privileges of the act. The law
provides that school boards who apply for assistance from the fund
shall furnish the necessary sites ana agree to repay in a period not
exceeding ten years one-half the cost or erecting the buildings. The
buildings are to be erected by the insular government from the capi-
tal of the fund, which, as already indicated, will be reimbursed in
part by the repayments of the school boards. This law gives promise
of great and lasting benefit to the schools of the island.
TEACHERS.
Efforts to extend considerably the school svstem met with the
usual difficulty in the inadequate supply of duly certified teachers.
The establishment of the rank of preparatory teachers was a con-
siderable help, and of the 100 teachers authorized about three-quarters
were employed. Being young people willing to work and willing to
learn they have given satisfaction and have accomplished good
results. This has been due in part to the fact that manv of them had
qualifications superior to the minimum fixed by the law. Quite a
number were possessors of the eighth-grade diplomas, and thus
REPORT OF THE GOVERNOR OF PORTO RICO. 881
aualified to take the examination as rural teachers. Some of them
id so, and this grade already has its graduates in the higher rank.
It can be made a regular source of supply for rural teachers. An
unwarranted feeling that these teachers might crowd out the older
and experienced rural teachers led to certain restrictions both upon
the number of such teachers and the conditions under which they
could be employed. With the dearth of teachers and the crying need
for education in the rural barrios, together with better financial con-
ditions among the boards which would permit an extension of the
schools, it would seem wise to have these restrictions removed, and
lemslative action to that end should be taken.
The department of education has striven in every possible way to
increase the number of teachers so far as such an increase could be
eflFected without a lowering of standards. It has adopted in its ex-
aminations the system of credits which gives to the candidates par-
tially successful in their examinations credits for those subjects in
which they have passed satisfactorily, provided that the remaining
subjects be passed at the next subsequent examination for the same
license. It further combined in June, 1907, examinations for the eighth-
grade diploma with those for rural licenses, so that all candidates
for the former, by passing in the additional subjects required for the
latter, received their licenses to teach without a repetition of the
examination in those subjects common to both. As a result of these
several devices as many as 118 rural teachers were licensed as a result
of examination in 1907, as compared with only 25 in the preceding
year, which brightens the prospect for an extension of school work in
the year 1908.
It requires no special effort to build up the ranks of the graded
teachers. The normal school is accomplishing this in a very satis-
factory manner. As stated in my last report, the number of graded
licenses outstanding is considerably larger than the number of places
to be filled. Despite a few exceptions where personal and even politi-
cal motives unfortunately control the selection of teachers, the oetter
qualified graded teachers are those selected for these positions. Com-
petition JOT them is keen, with the result that the general average of
ability among these teachers is fortunately rising.
Last year every effort was strained to bring out the maximum teach-
ing force, and to that end manj^ new schools were assigned to the
various districts. It was not the expectation of the department that
they would all be filled, and in fact many of them remained unopened
during the year. The number of vacant schools was frequently
alluded to and was the cause of much discussion. Except in rare in-
stances there were, strictly speaking, no vacant schools. They were
authorized schools not opened. Yet perhaps no harm was done by the
frequent references to the many vacant schools. It emphasizes
more strongly than anything else could do the need for more teachers,
and possibly "stimulated some persons to qualify as such. Allotments
have been made for the coming year in such manner that it is hoped
there will be no " vacant schools."
382
REPORT OF THE GOVERNOR OF PORTO RICO.
ENGLISH.
Attention was called in my last report to the gratifying progress
which was being made in English in the schools of Porto Eico. So
^reat an impetus has been given this work in the past year that the
time seems not far distant when the graded schools throughout the
island will be taught exclusively in the English langua^. It is the
more creditable that this result will be achieved throu^ the efforts
of the Porto Rican teachers, who are rapidlv qualifying themselves to
teach in the English lan^age. The number of American teachers
in our schools is practical^ stationary. Their role is a very important
one and is not likely to suffer diminution, but there is no prospect
whatever that their number will be materially increased.
The present status of English work can be seen from the following
statement :
1. Schools taught whoDy in Enkliah by Amexican teachers
2. Schools taught partlv in Engush by American teachers
3. Schools taught wholly in En^sh by Porto Rican teacher
4. Schools taught partly in En^sh by Porto Rican teachers
Total leo
1905-6.
190&-7.
37
74
34
35
37
128
52
152
The increase is remarkable. These figures do not show the num-
ber of schools in which English was taught as a special subject.
It materially diminished, which permitted the increase in groups 1
and 2 without any increase in the number of American teachers.
Far more striking is the increase in groups 3 and 4. Nor can there
be any doubt with so many teachers in training in group 4 that there
will be a substantial increase in the coming j^ear in the grades taught
wholly in Enslish.
Since schools and grades are not identical, a further analysis by
grades is interesting:
English teaching in grades of graded schools {first term 1906-7).
Grades.
m
e
i
'I
58
47
20
2
i
•
1
1
1
•
5
Total.
All in English bv American teachers
Partly in English by American teachers
All in Engbsn by Porto Rican teachers
Partly in English by Porto Rican teachers..
As a special subject by American teachers. . .
Grades in which no English is taught
1
2
11
54
24
71
13
13
32
34
21
1
13
12
23
28
16
1
20
8
6
23
17
4
4
16
6
12
3
4
8
4
9
1
......
4
S5
52
las
210
104
75
Total
163
146 114
03
66
46
31
15
674
BEPOBT OF THE GOVERNOR OF PORTO RICO.
388
From this table the following derivative percentage statement has
been constructed, which will serve to bring out essential facts :
Grade.
Grade teaching In
English-
Special
teaching.
No
By Ameri-
cans.
By Porto
Ricans.
Englinh.
First I
Per cent.
1.8
13.0
22.8
26.9
42.4
4&7
48.4
66.6
Per cent.
39.9
71.9
57.9
54.9
43.9
41.3
38.7
6.7
Percent.
14.7
13.7
18.4
17.2
13.7
13.0
12.9
26.7
Per cent.
43.6
Second
1.4
Third
.9
Fourth
1.0
Fifth
Sixth
Seventh
Eiffhth
The fact that more than half the first grades are receiving instruc-
tion in English in one form or another, while the course of study
contemplates that they shall receive none at all, represents the revolt
against the lack of logic in the course of study. Many of the super-
intendents comment upon this fault and the great difficulty of get-
ting the children started in the second grade in a wholly strange
language. This does not condemn the course of study, but indicates
that we can 'get rid of its makeshifts sooner than we anticipated.
For the rule that instruction in the first grade should be wholly
Spanish and in the upper grades wholly English is a makeshift, based
upon the assumption that the number of teachers available for giving
instruction in English would not increase rapidly enough to supply
the demand for all the grades. Experience shows a more rapid
increase than was anticipated, and hence the ironclad rule can be
broken. Another cause of this rule was the excessive numerical pre-
ponderance of the first over the second grade, which led to the belief
that a large number of children never went beyond the first grade.
This is probably erroneous, as indicated by the study of our promotion
in last year's report. Moreover, it is not so marked in the present
year, and should, as the school system improves, gradually disappear.
Hence, we shall probably find at an early date the rule confining in-
struction in the nrst grade to the Spanish language will entirely dis-
appear.
It is gratifving to note that, apart from the first grades, there are
very few indeed which are wholly without training m English. It
also denotes progress that what by common consent is the least
effective method of imparting a knowledge of English, namelv teach-
ing as a special subject is the form of instruction which is tlie least
freguent. Less than one-fifth of the grades are so taught. The re-
maining four-fifths approximately receive their instruction in Eng-
lish by its use as a medium of teaching, in the lower grades predomi-
nantly at the hands of Porto Rican teachers, and in the higher grades
more frequently at the hands of American teachers. Experience, up
to the present at least, shows that these numerical relations correspond
to relative efficiency. It is the testimony of the superintendents that in
the lower grades the teaching of the Porto Bicans now engaged in
those grades is more effective than that of the Americans now em-
ployed in the same grades. Equally true is it that the Americans in
the upper grades are superior to the Porto Ricans in those grades.
384 RBPOBT OF THE GOVEBNOB OF POBTO BICO.
Of course it should be remembered that there is a conscious selection
of the best American teachers for the upper grades. There is also
a conscious selection of the best Porto Rican teachers for the larger
places where they are assigned to the lower grades.
As the %ures show, there has been an extraordmary mcrea^ m
the use of English as the school language. A careful readmg of the
superintendents' reports for the several districts shows m the mam
an optimistic sentiment in regard to the quality of the work done.
It is clear that they have a keener appreciation of the difficulties of
this work than before, and in some mstanoes it can be read between
the lines that perhaps the work has been pushed a little hastily m
some places. But all are agreed that the work should be continued,
and most of them recommend its extension.
Looking back over a period of three years, it may be confessed that
in some instances errors were made in the method of introducing
English. The Ponce and San Juan plans were too generally fol-
lowed. In both of those towns preparation for the high school was
the primary purpose of the English schools. When these schools
were converted into grammar schools, it was natural that English
should be introduced from the top downward throughout the entire
system. But what was good for San Juan and Ponce was not neces-
sarily good for the other towns. Here the error was frequently
made of placing the pupils of the upper grades on the English basis
when it would have been kinder to them and better for the normal
development of the school system had they been allowed to continue
their work in Spanish and to finish their course, efforts to introduce
English being concentrated upon the lower classes, where a small
vocabulary is necessary.
Results again would have been better in the smaller towns had the
American teachers been more efficient and had there been greater
stability. Reference has been made in previous reports to the diffi-
culty of securing American teachers of the highest standard with
the salaries which we are able to pay. The scanty supply of Ameri-
can teachers and the frequency of resignations after the* year begins
has led to a system of transferring teachers from one town to
another. These transfers, though oftentimes unavoidable, result in
serious breaks in the continuity of school work, and are felt all the
more keenly now the American teachers are so largely employed in
grade work. It is therefore recommended that this question of trans-
fers be carefully studied with a view to reducing them to the lowest
possible limit.
RELATIONS TO LOCAL ADMINISTRATION.
The department is in close relation with the local school boards
and these relations have been almost uniformly pleasant and mutu-
ally helpful. There are three main points of contact — ^through the
local superintendents, through the secretary's office, and through the
division of school board accounting.
The superintendents are ex officio members of all the school boards
in their districts, with right to participate in all meetings, but with-
out votes.
Through the secretary's office in the department the school boards
receive sul information as to allotments, approval of teachers, and
BEPOBT OF THE GOVBRNOB OF POBTO RICO. 385
«
similar matters. It has been our constant study to aid the school
boards as much as possible. Vexatious delays which were unavoid-
able with a less highly developed office organization have been elim-
inated. Particular attention has been given to getting the allotments
of schools in the hands of the boards at an early date. This enabled
them to formulate their budgets and to make their appointments
for the coming year, in lafge measure before the school year closed.
This has been a great boon to the teachers and to all concerned.
When nominations and appointments occurred after the year closed,
there was difficulty in communicating with teachers, and the latter
went through the summer with great uncertainty as to their future
work. Forms used in nominations and appointments were consider-
ably simplified, and correspondence connected with the- matter
thereby diminished, to the great satisfaction of all concerned.
The careful system of bookkeeping adopted by the school boards, as
described in the report of 1906, has given excellent results. The
principle set forth in our instructions of last year in regard to the
computation of receipts were carried through with good effect. Defi-
cits nave practically disappeared and all the boards are on a good
financial basis. The principle set forth in these budgets has received a
further extension during the present year. The annual income being
calculated in advance, the boards have made up a general budget and
a suppleinentary budget. The first is based upon annual receipts and
in expenditures is devoted to the annually recurring charges. This
budget can be made up before the new fiscal year begins and receive
the sanction of the department. The second or supplementary budget
is based upon the cash balance on hand at the close of the fiscal year.
In expenditure this budget is applicable chiefly- to those useful and
oftentimes imperative expenditures which do not necessarily recur
annually. These are the more extensive repairs to school buildings,
purchase of e(^uipment for schools and offices, building of rural school-
nouses, and like expenditures. In some cases the current balances
have been devoted to canceling indebtedness. Many of the boards
have annual payments to make on school buildings and on loans, and
have availed themselves of a favorable cash balance to make advance
payments on these debts, thereby saving interest and placing them-
selves in a better position to undertake new projects for which further
advances from the Insular Treasury must be solicited.
The economies practiced during the year in expenditures, although
a larger number of schools were maintained, kept the aggregate dis-
bursements of the board at about the same figure as in 1906. But the
year was an excellent one for the insular treasury, and a larger pro-
portion of the current taxes and the taxes in arrears was collected
than in former years. Hence the boards closed the year with an in-
creased balance on hand, being $88,592.76, as compared with $43,-
878.24 in the previous year. Again, while the year 1905-6 closed with
a floating debt of $9,215.27, the correspondinjg figure on June 30,
1907, was only $1,911.78. This slight floating mdebtedness was gen-
erally offset by treasury balances, and in only a few cases did it mean
an actual deficit. In four towns only was there such a deficit, namely,
in Aguas BuenaSj Cayey, Comerio, and Sabana Grande. What this
means can be realized by stating that on June 30, 1905, only two years
before, as many as 26 school boards were burdened with a floating in-
21162— S. Doc. 92, 60-1 25
886 BEPOBT OF THE OOVEBNOR OF POBTO BICO.
debtedness in excess of their cash balances. Two years, therefore,
under the improved methods now in vogue have sufficed to bring
order out of chaos. It is further to be noted that the fiscal year
1904-5 only 10 boards had assumed any annual obligations in re^rd
to school construction, whereas in 1906-7 there were 21 boards maKing
regular payments to the insular treasury on this account.
PROFESSIONAL PROGRESS OF TEACHERS.
A well-organized educational department is just as solicitous of
the progress of its teachers as of its pupils. To this end teachers' con-
ferences and similar agencies have oecome an established adjunct to
educational systems.
During the present year we have had in operation three such
agencies m Porto Rico, language instruction, teachers institutes, and
summer scKools.
LANGUAGE WORK.
Language instruction is ^ven in the English language to the
Porto Kican teachers and m the Spanish language to American
teachers.
The instruction in English is given by the American teachers,
except where none are available, when a correspondence course is
given conducted directly by the department. Class instruction is
given in three courses — elementary, intermediate, and advanced. For
the first two courses special text-books have been prepared by the
assistant commissioner and have given excellent results. These
books are especially adapted to practical instruction and the acquisi-
tion of a substantial working vocabulary. In the advanced course
more reading is done and the work has a more distinctively literary
flavor. In all, 939 teachers were examined in these courses at the end
of the year. It is significant of the advance which has been made
by the teachers that while we find 205 enrolled in the elementary
course there were 362 in the intermediate and 372 in the advanced
work. It is gratifying to note that in the June examinations the
percentage of failure was only 7.02 per cent, while a year before it
nad been 9.38 per cent.
The law provides that if teachers fail to pass they shall have
another examination within three months, and that upon a second
failure licenses may be suspended. In applying the law the utmost
possible indulgence was shown. As it was the first year of the law
it seemed proper not to suspend teachers who had been taking the
intermediate or advanced courses, since their failure might be deemed
due in a measure to faulty classification. A special inquiry was
made in regard to each failure in the elementary course, in* order
to bring out whether the teacher had had regular instruction, and
to ascertain whether his failure to succeed was due to lack of oppor-
tunity, to incapacity, or neglect. Only in cases where it was estab-
lished beyond a preadventure of a doubt that the failure was due to
willful neglect of opportunities ofTered was a suspension imposed.
It is gratifying to note that they were few in number.
American teachers are encouraged to devote themselves to the
study of Spanish, and though formal instruction can not be offered
r
BBPOBT OF THE QOVEBKOB OF POBTO WCO. 387
them a course of readings and study has been carefully outlined for
elementary, intermediate, and advanced work, and the books for this
purpose are loaned by the department. Forty-six candidates pre-
sented themselves for examination in the several courses and 37
passed them successfully.
INSTITUTES.
Institutes were held under the supei*vision of the department in
all the districts of the island. They were all marked by seriousness
of purpose and a strictly practical character. The entertainment
features which so often characterize gatherings of this sort were not
allowed to obtrude themselves into the business sessions. At the
same time the occasions were quite generally utilized for social gath-
erings which had a useful purpose.
As the manner of conducting the institutes in past years has not
been equally satisfactory to all, it was decided to give the several
superintendents the utmost freedom. Each superintendent was in-
vited to send in his plan of the meeting, and after careful considera-
tion in the department, the plan was approved, or, in agreement with
the superintendent, modified in such particulars as did not seem
feasible to the department. The department contented itself with
certain general suggestions and outlining certain subjects of dis-
cussion which seemed appropriate to the institutes in case the super-
intendents desired to select such topics. As a result .of this policy
the institutes were much more varied in character as well as more
satisfactory locally than in former years.
They had, however, certain aspects in common. Model or practice
classes became everywhere a feature of the institutes. These inter-
ested the assembled teachers, who criticised freely, intelligently, ancl
helpfully what they saw in the class work. A second feature was
the absence of essays upon general subjects, and a limitation of
papers and discussions to questions of an intensely practical char-
acter. A third feature was that public meetings were less general.
Instead of these public meetings, representatives of the department
spoke more informally in the regular sessions of the institute. The
commissioner visited a number of the conferences, speaking in sev-
eral cases directly to the teachers.
The value of these annual gatherings becomes year by year more
manifest. Since they have been given an intensely practical char-
acter they have awakened an increased interest among the teachers.
SUMMER SCHOOLS.
In the budget for 1907-8 an appropriation was secured for con-
ducting summer schools. A very large number of teachers volun-
teered for these schools, and they were provided in a majority of the
school districts. They are in charge of an American teacher as
director, assisted by one or more Porto Rican teachers. In all of
them instruction in English is a common feature, the remainder of
the programme being adjusted to meet, as far as poasible, local needs.
The schools are in session at the time of writing this report, and a
fuller account of them must he left to the future.
388 BEPOBT OF THE GOVBBNOE OF POBTO BICO.
SCHOOL BUILDINQS.
The significance of the year in the matter of school buildings lies
more in its promise than m its achievement. Actual building oper-
ations have not been extensive, but an elaborate building programme
has been laid out and preliminary steps taken which are of the
utmost importance.
Graded ouildings have been completed during the year at Toa
Baja and Coamo. At the latter point a six-room masonry building
has been erected by the school board from the proceeds of an insular
loan. The building is in outward appearance an exact counteri^art
of the school at Juana Diaz, but is oi somewhat lighter construction.
With the completion of this buildingj the school district of Coamo
has the satisfaction of having all its graded schools housed in
modern buildings. The school at Toa Ba]a, erected under the direc-
tion of the department, the municipality and school board both con-
tributing to the expense, is a four-room frame building varying
slightly in its type from that erected in Isabela.
Kural school Duildings have been erected by the department in
Isabela, Utuado, Cayuas, Rio Piedras, and Yabucoa. These are all
portable buildings. The department has made every effort to con-
struct rural school buildings at a reasonable cost. In so doing it
purchased five portable schoolhouses from the Ducker Company
of New York. In spite of favorable prices obtained, the experi-
ment can hardly be considered a successful one, since the high cost
of transportation, both of ocean freight and in th^ island, materially
enhanced the price. The cost of the buildings finally erected is
nearly $1,000, which seems rather high for buildings of this size.
Plans for buildings on similar lines without being portable have
been prepared in the department, which by careful estimate should
not exceed $800 in cost. They have been repeatedly advertised, but
when bids have been obtained they have been far in excess of the
estimates, and in several cases advertisements have brought in no
bids whatever. It would seem that the government-contract methods
are not adapted to these small buildings, and if they are to be erected
at a moderate cost means must be found to do the work by adminis-
tration.
During the past year the school board of Juana Diaz has con-
stnicted two more masonry rural schools of the admirable type
adopted by the board.
Important building work is .now going on and still more is in
contemplation. The department is now constructing without cost
to the respective school boards a three-room building at Aguas
Buenas and a four-room building at Quebradillas. These buildings
are of wood and represent the somewhat belated fulfillment of prom-
ises of long standing, delay being due to legal difficulties in clearing
up the titles to the property. After carenil study the department
lias decided to erect no more frame buildings where it can be avoided.
The cost of maintenance of such buildings in Porto Rico is very
great, and wood imported from the United States deteriorates rap-
idly. Moreover recent developments in cement-block construction
have pointed out a substitute which is only slightly more costly and
much more durable.
BEPOBT OF THE GOVEBNOB OF POBTO BICO. 889
After many delays the department was at len^h able to let the
contract for the construction of the school building at Vieques.
This is now being constructed of cement block. In the past two
years this form ot construction has become very well known in the
island, and its adoption for the buildings of the Forto Rico- American
Tobacco Company has familiarized the people with its use. For the
one-story buildings erected by the department it offers great ad-
vantages. In the school-building division the use of this method of
construction has been imder consideration for a long tijne and its
conditions have been carefully studied, and it is believed that it can
properly be undertaken at this time.
At the request of the school board of Salinas the department has
undertaken the construction of a four-room cement-block building
in that town. The work is well under way. While supervised by the
department, the work will be paid for by the school board of Salinas
from the proceeds of an insular loan.
Mention was made in my last report of the projected six-room
building in Guayama. Plans for this building are completed and
work will be imder way when this report goes to press.
The school board of ronce, acting upon the suggestion of Superin-
tendent Kelley, has undertaken a large and important building plan.
It proposes nothing less than to put all of its graded schools in
modern buildings. To accomplish this purpose it induced the mu-
nicipality to impose the school tax, and with the guarantee of this
added income secured from the insular government a loan of $50,000.
With the proceeds of this loan it proposes to erect three large build-
ings of six, eight, and twelve rooms, respectively, and to erect a two-
room addition to the Baldorioty school. Plans are being made and
the work will be pushed ahead rapidly.
In order to avail itself of the large site near the Plaza Colon,
f ranted to it by the insular government, the school board of San
uan has obtained an insular loan of $48,000 for the purpose of erect-
ing a building capable of holding 1,000 children. Located at the
land approach to the city, the proposed school will not only serve its
primary purpose, but will be an important architectural adornment
to the city. It is a source of ^reat satisfaction that there is prospect
of a modern school building in the capital city. Our schools here
have been excellent in discipline and work, and the school board has
been solicitous to make the material conditions as attractive as pos-
sible, but has been sadly hampered by the inadequate buildings at
its disposal.
With the growth of the town, school facilities in Fajardo have be-
come quite inadequate, and the school board has judiciously decided
to erect a new building in that town. It has secured a loan of
$12,000 from the insular government for that purpose. Another in-
teresting project is the plan of the Santa Isabel school board to emu-
late Juana Diaz in the construction of masonry rural schools, for
which purpose it has secured a loan from the insular government.
Difficulties in the way of land titles have prevented the beginning
of the long contemplated graded building at Yauco, or the rural
buildings in Rio Piedras, though both towns by securing insular loans
provided more than a year ago the financial basis for these projects.
There remains to be considered the proposed use of the school
890
BEPOET OF THE GOVEBKOB OF POBTO BIOO.
building fund. Allotments from this fund have already been made
for the construction of cement-block buildings as follows:
Booms.
Aguada 4
Moca 3
Carolina 8
dales 6
Rooms.
Vega Baja 8
Mayaguez 4
Caguas 12
The towns named are actively engaged in securing the sites neces-
sary for these building. Preliminarjr studies have been made for
the plans and work will be pushed with all possible dispatch. Of
these plans, perhaps the most interesting is that of Caguas. The
difficulty of securing land in that town renders the utilization of the
present site and the incorporation of the present building in the new
one. This present buUding is the first constructed by tEe American
Government in Porto Rico and is of the old two-story type. Its
reconstruction offers an interesting architectural problem — and the
contemplated building, with its sixteen rooms, should give to Caguas
a very imposing school building.
It will be readily underetood that the extensive building programme
here outlined — so much larger than anything heretofore attempted —
will prove a severe tax upon the technical force of the department.
It was felt necessary to draw in some extraordinary aid, and with
the approval of the governor, the department secured for the summer
of 1907 the services of Mr. E. B. Homer, director of the Rhode Island
Academy of Design, as consulting architect. Mr. Homer, the archi-
tect of the new buildings of the Massachusetts Institute of Tech-
nology and other educational buildings, began his work in June.
He will make sketches for the larger buildings proposed, which will
be worked out by the technical force of the office. It is felt that the
employment of Mr. Homer will give us a higher architectural stand-
ara and avoid any serious blunder in the expenditure of the compara-
tively large sums now available for school buildings.
JAMESTOWN EXPOSITION.
An incident in the year's work which merits attention was the
preparation of the exhibit of Porto Rico at the Jamestown Exposi-
tion. The commissioner was made chief special agent of the War
Department, and the entire exhibit was prepared under his direc-
tion. Of the general exhibit it may be out of place to speak in
an educational report, but reference should be maae to the splendid
work of the officials of the department, notably Superintendents
Wood, of Bayamon ; Taylor, of San German ; Kelley, of Ponce, and
Mr. R. C. Haines, of the San Juan Mechanical School. The excel-
lent charts and maps* prepared by the Misses Mackenzie and Bixby,
drawing teachei's in Arecibo and San Juan, respectively, deserve
especial mention.
The educational exhibit was unusually thorough and complete.
One of its attractive features was a group of models of schoolhouses.
Rural schools were represented by four models. Two were designed
to show the worst and best types of school. One was a rented shack,
the other a new masonry building from Juana Diaz. Two others
were designed to show prograss by representing the tumble-down
structure tormerly rented at Aguirre and the new frame structure
BEPOBT OF THE GOVBBKOH OF PORTO BTCO. 891
erected by the department which replaced it. The graded schools were
also represented by an old building formerly rented at Rio Piedras
and the splendid modern structure now in use at that point. A gen-
eral view of the building activity of the department was given m a
large map showing all the schools erected since the beginmng of the
American administration.
Another feature was the progress of English instruction. The
general facts were shown in a map giving for each town the number
of schools taught in English in each of the years 1905, 1906, and 1907.
The quality of the worR done was shown by samples of pupils' work
in the several grades. These were prepared under conditions to
insure bona fide work, and were placed on exhibition absolutely
without correction or amendment.
A third feature which attracted marked attention at the exhibition
was the exhibit of pupils' work from the mechanical school. The car-
pentry and leather work of the boys and the sewing, embroideries,
and drawn work of the girls were highly creditable.
THE SCHOOLS.
The school system in Porto Rico during the past year comprised
the graded or town schools ; the rural schools taught by rural teach-
ers, by agricultural teachers, and by preparatory teachers ; the night
schools, and the following special schools : Three high schools at San
Juan, Ponce, and Mayaguez, three mechanical schools at the same
points, the normal school at Rio Piedras, and the School of Practical
Agriculture at the same place.
In order that the common schools, graded and rural, may be
eflPectively grouped in numerical statements it may be well to repeat
that in the usage of the department the term school is equivalent to
class room. The graded or town school therefore is not a collection
of classes in one building, but each of the separate classes, under the
direction of a single teacher. The several town schools are generally
housed in the same building in the smaller towns, though occasionally
scattered in two or more. Of course the larger towns have several
groups, as in San Juan, where there are seven main groups and a few
scattering schools.
The rural school is as a rule in a building separate from other
schools, though exceptions to this rule are apt to occur on the out-
skirts of towns or in populous villages, where sometimes two schools
are found under the same roof. In our presentation of the facts con-
cerning rural schools we have included the agricultural rural schools,
feeling that they do not represent a sufficiently distinctive type to
call for separate treatment as in former reports. The description of
one of these schools by a local superintendent as a rural school with
a garden attached applies to all of them.
Still less appropriate would be a separate treatment of the pre-
paratory schools, a new type which did not fimire in former reports.
Such schools diner from the rural school only in the fact that the
teacher belongs in a slightly different category as respects prepara-
tion, age and compensation, and in a legal restriction as to the
number to be enrolled. Following the same course of study as
the rural schools they are for all statistical purposes identical with
the latter.
892 REPORT OP THE GOVERNOR OF PORTO RICO.
THE COMMON SCHOOLS.
Schools and teachers, — The year began with 503 graded schools
open. The number somewhat increasedtill it reached 524 in Novem-
ber, which was about the normal numl>er for the year. The number
opened each week as shown in statistical table No. 1 was sometimes
more, sometimes less than this. The fluctuation is explained chieflj
by the illness of teachers and the lack of available substitutes. It is
only in a few of the larger towns that a substitute can be had at a
moment's notice and consequently the illness of the teacher generally
has the effect of temporarily closing the school.
The number of graded schools is substantially the same as in the
year 1906. On the face of the returns it would therefore appear
that there had been no increase in the school opportunities offered to
the children of the towns in Porto Rico, but this is not the case.
There never has been a really clear-cut line of division between the
graded and the rural schools in the matter of location. There are a
number of rural schools located within town limits. The depart-
ment has not approved of this plan in principle and has sought to
reduce as far as possible the number of such schools. But there are
exceptional cases arising all the time. Towns in some cases grow
rapidly and rather than have children out of school it has consented
to the establishment of rural schools in outlying districts. Inasmuch
as the rural schools are less burden upon the resources of the school
board than graded schools, the department found itself obliged to
reduce some graded schools to rural rank in order that school
boards could meet the necessary outlay. Thus some fifteen rural
schools in town limits were expressly authorized. So long is the
present system of dividing the cost of maintaining schools between
the insular and the local governments continues, such rural schools in
town limits will in a few cases probably be unavoidable. •
For obvious reasons, the number of rural schools open is a much
more fluctuating figure than that of the graded schools. There is
greater fluctuation throufi^h illness, because here absolutely no substi-
tutes are available. Resignation of a rural teacher is also likely to
cause a greater delay in filling the vacancy. Again, there are in this
group by reason of the shortage of teachers, always schools waiting
for them. New teachers as they qualify can readily obtain positions.
Thus we find the year opening with 514 schools, which by Novem-
ber 2 had increased to 566. But, for the reasons already stated, they
did not remain stationary, but continued to increase till they reached
a maximum of 623, at the close of the second term, March 23, a num-
ber fairly well maintained till the end of the year, when 614 schools
were in operation.
There was a substantial increase in this grade of instruction over
the previous year. The maximum number of schools for 1905-6 was,
including the agricultural schools, 523, or exactly 100 less than the
maximum of the following year. This increase of schools was
brought about largely by the employment of preparatory teachers, to
which perhaps three-fourths of the increase may be ascribed. But
however accomplished, the gratifying fact remains that the schools
reached a larger number of children than ever before. As already
pointed out, this increase did not go wholly to the children of rural
REPOBT OF THE GOVERNOR OF PORTO RICO. 393
barrios, but did so in some measure. Both town and country were
better provided with facilities than in the previous year.
At the end of the year there were in the island 526 graded schools
in change of 505 teachers. Twenty teachers had double sessions.
Last year there were 27 with such double sessions.* This reduction
has come by a larger allotment of teachers in several districts, and in
one or two cases by the plan having been abandoned where a de-
creased pressure for school accommodations rendered it no longer
necessary. The graded schools, however, have more teachers than
schools, since the record shows 7 principals, with supervisory duties
only, and 68 special teachers, of whom 43 are teachers of English.*
As a general thing the principal teacher is in charge of a grade, and
17 were so employed. When there is no principal teacher the super-
visory duties are entrusted to a graded teacher who is designated as
an acting principal. There were 47 of this rank. The great bulk of
the teaching in the grades is done by the graded teacher, 387 being
on the roll, while some of it is intrusted to the English teachers, 61
in number. It is worthy of note that the great increase in the
amount of English instruction noted elsewhere in this report has
been achieved without any material increase in the assignment of
American teachers to grade work, there having been as many as 47
so assigned last year, as compared with 51 this year.
The rural schools at the end of the year numbered 614, in charge
of 568 teachers, there being 46 having double sessions. The number
of double enrollments in rural schools is considerably larger than in
the previous year, when there were 26 such schools. This plan has
held its own in the districts of Yauco, where 38 teachers are in charge
of 45 schools, and in that of Bayamon, where 26 teachers have 48
schools in charge. In other districts the use of this system is more
occasional. Summarizing, it may be noted that the number of
teachers at the end of the vear was 1,136, of whom 567 were in the
graded and 569 in the rural schools.
Of the teachers employed, 630 were males and 506 were females.*^
These proportions are in marked contrast with the first years of the
American administration, when the males greatly ^outnumbered the
females. In 1902, for instance, in a total of 923 teachers there were
596 males and only 327 females, so that in five years the increase of
females has been much greater than that of males. This opening up
of the career of school teaching to women in much larger measure
than formerly has been one of the characteristics of recent develop-
ments.
An examination of the types of schools shows that in the graded
schools, where there are 258 men and 309 women, the latter predom-
inate. This preponderance is most marked in the distinctly urban
districts. In San Juan there are 83 teachers, of whom only 14 are
men, and in Ponce 44, of whom 11 are men. In other coast districts
the sexes tend more to an equality, while in the mountain districts
men are in the majority. Thus, with 20 teachers, Utuado has only
4 women, and with 17, Aibonito has only 6.
o See Statistical Table 2.
^ See Statistical Table 3.
<> See Statistical Table 4.
894 BEPORT OP THE OOVEBNOB OF PORTO RICO.
In the rural schools, on the other hand, the men are considerably
in the majority, as we find 372 of them, as compared with 197 women.
It is only the two distinctly urban districts oi San Juan and Ponce
which present exceptions to the general rule. But in both of these dis-
tricts rural schools are not isolated as in the other regions. The most
extreme instance of the general rule is in Aguadilla, with 1 woman
among 30 rural teachers. Of course, this preponderance of men is
the natural result of the rural conditions. Rural schools are served
by resident and by nonresident teachers. In the remoter barrios the
teachers often live near the schools, but in those accessible from town,
even if it requires a two-hours' horseback ride to reach the schools,
teachers frequently prefer to live in the towns. The necessary pre-
dominance of men in rural teaching explains one of the most power-
ful obstacles to the extension of the rural schools. With the increas-
ing prosperity of the island the career of a school teacher offers less
attraction to men than in formei; years. There are better rewards in
mercantile and agricultural undertakings, which are drawing the
younger men away from the profession.
Another feature which must have its effect upon the school work is
that of combining two or more grades under the same teacher. When
the number of children is small, as in the upper grades, such combina-
tions are unavoidable. They are not necessarily an evil, but they must
be an impediment to concentrated effort, ana in the graded schools
should be reduced to the lowest possible limit. There are 399 schools
consisting of single grades, 103 with two grades, 19 with three grades,
and 3 with four grades.^ It is satisfactory to note a slight decrease
in the number of combined grades as compared with the preceding
year.
Enrollment. — The number of pupils in the schools can be measured
by the total enrollment, the average enrollment, or by the actual en-
rollment at given dates. Of these figures the least accurate, perhaps
the least significant, though that most frequently quoted, is the total
enrollment. In 1907 the total enrollment in the graded schools was
27,904 and in the rural 37,532, or a total of 65,436 in the common
schools.^ As compared with the previous j^ear we find a slight de-
crease in the graded schools which is considerably offset by the in-
crease in the rural schools.
This figure of total enrollment purports to give the whole number
of children affected by the school system. As pointed out last year
it is liable to exaggeration, through the extreme difficulty of avoid-
ing duplications.
A much more reliable test of the school system is found in the aver-
age enrollment. This was 22,411 for the graded schools and 26,413
for the rural schools, being a total of 48,824. If the enrollment is a
complete one at the beginning of the year, i. e., if it is practically
identical with the seating capacity of the schools and is well main-
tained throughout the year, this becomes a good test of the capacity
of the school system.
The average enrollment is about 300 less for the graded schools
than in the previous year. This is due to the fact that the maximum
enrollment is smaller, and also to the fact that enrollment was not
« See Statistical Table 5.
«• See Statistical Table 6.
BEPOET OP THE GOVERNOR OF PORTO RICO. 395
kept up quite so well. In the previous year there was a constant
and steady pressure from the scnool authorities to keep up the en-
rollment. This had some good, some bad results.. The bad results
were felt especially in the graded schools. The constant injection
of new recruits into the schools naturally in the lower grades op-
erated badly in some cases where unreasonable promotions were made
to accommodate the new comers. Feeling the possibility of this evil,
efforts toward keeping the enrollment were not pressed last year with
the same vigor by the central office.
In the rural schools the greater average enrollment finds a suffi-
cient explanation in the increased number of such schools.
The wide divergence between the average and total enrollments is
explained by the more or less constant stream coming in and going
out of the schools. The more settled conditions are, the less frequent
are such changes, yet in every school system they are sufficiently
numerous to constitute a complicating problem and an obstacle to the
development of the highest possible emciency. Our schools in Porto
Rico show relatively greater stability in the graded than in the rural
schools.* The graded schools reached their maximum enrollment,
23,336, early in the year, October 26. After this date they fall off,
losing approximately 1,000 pupils by the beginning of the third term,
April 5, and another thousand during the last term of the school
year. On the other hand, the niral schools, which in the second
week of the year had 20,676 pupils, gradually increased this number
till they reached in the week ending March 22 as many as 28,541,
losing approximately 1,000 as the year draws to a close. The decrease
in the third term is explained by the fact that when the school year
is so far advanced there is little profit in drawing in new recruits.
But the increase of the rural schools during the second term, as com-
pared with the decrease of the graded schools, is explained by the
fact, already noted, of the continued increase in tne number of
schools.
Neither the average nor the actual enrollment in the schools tell
us anything about the persistence of individual pupils in the schools.
It is quite conceivable that the schools might start with 20,000
children and end with the same number, yet or those at the end none
w6uld have obtained a full year's schooling. The case is extreme,
but it is possible. The bearing of this upon the question of promo-
tions led to a special inquiry m regard to this matter at the end of
the year. Of the 21,520 pupils then present in the graded schools
16,852 had been reoristered at least twenty-eight out of the thirty-
six weeks of the school year. On the other hand, 442 had been in
school less than one-fourth of the year, 1,555 more than one-fourth
but less than one-half, and 2,671 more than one-half but less than
three-fourths. These represent the belated enrollments. Since the
total enrollment was 27,904 we can infer that 6,384 entered in these
schools during the year left them before the year closed. We have,
then, the interesting fact that out of a total of 27,004 children in
the schools during the year probably only 17,000 received a year's
instruction.
Applying a like test to the rural schools, we see that out of a total
of 37,532 children less than one-half, or 18,160, received a year's
1 — ■ - — ■ ■ — ^^ — ■ — -- • --■ . — - . ■ ■- . _^ — _
^ See Statistical Table 1.
896 REPOET OP THE GOyERNOR OF PORTO RICO.
schooling, 10,105 left school before the year ended, and 9,267, who
were present at the end of the year, had been enrolled less than
three-fourths of the year.
We shall revert to these figures in another connection, but they
have great significance here in bringing out more clearly Chan it has
been possible in former reports the exact meaning of the phrases
total enrollment, average enrollment, and actual enrollment used
in the description of school systems. If the figures already cited
contribute to show the extent of the school opportunities, there are
other figures derivable from them which within certain limits reveal
the intensity of utilization of the facilities available. These are
found in statements of the enrollment per school. It appears that
the enrollment per school throughout the island was in the graded
schools 43.04 and in the rural scnools 44.64. In the graded schools
the range of variation was from 37.09 in San Juan to 50.21 in
Lares. The limited space of many of the schoolrooms in San Juan
makes a small enrollment imperative. In Lares conditions are more
favorable, as the towns of Lares and San Sebasiaa have a large
proportion of pupils in large and roomy modern class rooms and the
town of Las Marias all of them in such rooms. But as other districts
quite as favorably situated as regards school accommodations have
a less enrollment we would not abridge the credit due superin-
tendent and teachers for the excellent showing made in Lares.
The relative position of the several districts would be in some
measure affected by the presence or absence of double enrollments.
They are introduced to relieve pressure, and it is seldom that the
sum of a double enrollment under one teacher equals that of two
single enrollments in the same region. Thus in Aguadilla* and
Caguas, where double enrollments are most frequent in graded
schools, we find the enrollment per school in Aguadilla 44.50, in
Caguas 43.06, while the enrollment per teacher is in the former 54.16
and in the latter 51.67. Turning now to the rural schools, we find
in them a range of variation from 52.06 in Vega Baja to 36.23 in
Bavamon. But since Bavamon is the district where double enroll-
ments are most general in rural schools we find there as many as
66.85 pupils per teacher. To compare with Vega Baja, which has
no double enrollments, we must seek another district similarly sit-
uated, and thus the minimum proves to be Aibonito with 38.78 pupils
per school. Considering the inadequacy of school buildings and
their frequent isolation the numbers cited are most commendable.
As a general rule, following the decline in general enrollment
already noted, as the year advanced the enrollment per school in the
graded schools is found to be lower in the second than in the first
term, and lower in the third than in the second. Looking at the
individual district we find no exception to the rule that the third
term falls below the second, but Aibonito, Coamo, Lares, and Baya-
mon are exceptions, in that in these districts we find the highest
enrollment per school of the year in the second term. In Aibonito
and Lares the coffee cultivation opposes well-known obstacles to the
early enrollment of pupils.
In the rural schools the enrollment per school is, on the average
of the island, somewhat larger in the second term than in the first,
and in the third term less than the second, though more than the first.
It is especially noticeable in Ponce, Mayaguez, Lares, Utuado, and
BEPORT OF THE GOVERNOR OF PORTO RICO. 397
Mnnati. In all but the last named, coffee production is the predomi-
nant feature of the rural re]^ions. In Manati, and especially in the
town of Ciales in that district, tobacco cultivation seems to have a
similar effect.
Comparing the enrollment per school with the previous year,
we find in graded schools a yearly average of 43.04, already noted in
1907, and 44.01 in 1906. The exceptions to the general rule of a slight
falling off are found in San Juan, Guyama, Fonce, and Vega Baja,
where figures for 1907 are about one point higher than 1906, and in
Aguadilla and Bayamon, where they are four points higher. In the
last-named district the increase is more apparent than real, since
double enrollments have been reduced from 7 to 4 in number.
In the rural schools the enrollment per school was 48.42 in 1906
and 44.64 in 1907. The only exceptions to this rule of deci-ease are
in Carolina and in Vega Baja. The primary cause of this appar-
ent decrease is the inchision of thepreparatory schools with the rural
schools in the statistics of 1907. These schools may not by law have
an enrollment exceeding 30, and it probably did not average 28. As-
suming the latter figures, and assuming alwut 60 preparatory schools
on the average of the year in about 600 schools, the average enroll-
ment for rural schools only, after excluding the preparatory schools,
would be 46.40, a figure much closer the record of 1906. The differ-
ence which remains may reflect a somewhat less strenuous effort on
the paii: of superintendents to keep up the attendance. It has already
been noted generally that the characteristic feature of the school
year 1906 was the campaign for better enrollment and attendance,
while that of the school year 1907 was for the extension of English
teaching.
Attendance. — In view of the uncertainties which may attach to
statements about enrollment — uncertainties which were more fully
set forth in my last report and have been touched upon in the pres-
ent — ^there is always a special interest in statements in regard to
attendance. It is felt that here we are treading upon the solid
gi-ound of positive fact. The more strictly, however, pains have been
taken to make statements of enrollment positive and correct and to
eliminate all fictitious elements, the more closely will the course, of
attendance follow that of enrollment, and the main question will
be at what distance.
If we follow the attendance of the schools from week to week <* wc
find the same fluctuations as in the enrollment. Summarizing the
results by terms ^ we have :
Finit term
Second term..
Third tenn
Year.
Graded.
Rural.
21,286
20,802
19,906
21,631
24,706
24,808
20,672
23,656
These figures reflect in the graded schools the falling off of pupils,
as the year advances, and in the rural schools the rather abnormal
« See Statistical Table 1.
* See Statistical Table 7.
398 BBPOBT OF THE GOVERNOE OF POBTO BICO.
rise in pupils. The causes of these contrary movements have already
been set forth.
In these figures for average attendance we find perhaps the best
measure of the advance of the school system. Using throughout the
same method, we find the following record of development:
Common Schools.
School year.
Average
attend-
anoe.
School year.
Averaffe
attena-
anoe.
1901-2
29.552
32.164
1904-5
40.345
1002-3
1905-6 - - -
41.802
1903-4
37.473
, 1906-7
044.228
1
<* A{?ricultural rural schools separately stated in previous reports are included only In
1906-7.
After allowing for the increase in 1906-7 by the inclusion of the
agricultural rural schools the growth is healthy and satisfactory.
To follow more minutely the course of attendance per school would
lead us to the discussion of the same phenomena as have already been
noted in our treatment of enrollment.
A new feature is introduced when we compare enrollment and at-
tendance with one another to obtain the percentage of attendance.
In the graded schools of the island the high ratio of 92.43 per cent
was obtained. In the district of San German, where the best results
were obtained, the percentage was 96.72. These figures are highly
creditable. It will be noted that there is little difference between the
first term (92.62 per cent), the second (92.36 per cent), and the third
term (92.19 per cent).
In the rural schools the averages run somewhat lower, but are dis-
tinctly commendable, considering the much greater difficulty of
attendance in rural regions in bad weather. The average for the
island is 89.58 per cent, and again the best results were obtained in
San German (95.03 per cent), with the adjacent district of Yauco
(with 94.09 per cent) a close second.
Turning back to the figures of last year, it is seen that the good
results of the campaign for good attendance are still felt. In fact,
in both graded and rural schools a higher percentage has been ob-
tained, in the graded schools the year 1906 showed an attendance of
91.33 per cent, as against 92.43 in 1907. This improvement is so gen-
eral that all the districts except Aibonito, Coamo, Ponce, Manati, and
Vega Baja share in it. In the rural schools we find an attendance of
88.17 per cent in 1906, and of 89.58 per cent in 1907. Again, the
improvement is general, three districts only, Aibonito, Coamo, and
Utuado, showing less favorable figures in 1907 than in the previous
year.
SeiT of pupils. — In order that proper data might be secured in
regard to certain general characteristics of the school population
the census method was again applied. Blanks wgre filled out for
ev^ry child enrolled in the schools on March 1, 1907. The inquiry
covered sex, age, grade, and length of time in school. The enroll-
ment in graded schools at that date was 22,870, which is very close to
the average enrollment for the year of 22,411. In the rural schools
28,934 cluldren are noted, while the average is only ^6,413.
BEPOBT OF THE GOVEENOR OF PORTO RICO.
399
The sex of pupils is shown in the following :
Distribution of pupils enrolled March, 1907, by grades and sex.
Grade.
Graded sehools.
Rural schools.
Boys. Girls.
Total.
Boys.
Girls.
Total.
First
3,977 3.441
7,418
5,832
3,991
2,599
1,392
833
509
296
11,664
3,842
1,847
7,975
2,611
995
19,639
6,453
2,8«
Second
2,978
2,126
1,366
706
425
258
131
2,854
1,865
1,233
686
406
251
166
Third
Fourth '.
Fifth
Sixth
1
Seventh
EUrhth
Total
11,967
10,903
22,870
17,353
11,581
28.934
It appears that in the graded schools the boys are, on the whole,
more numerous than the girls, and that this preponderance gradually
diminishes from the first grade onward until in the fifth, sixth, and
seventh grades there is almost an equality of sexes, and in the eighth
an excess of boys. The phenomena here observed is paralleled in the
United States, except in that the equality of sexes is generally at
an earlier grade in the States. The general preponderance of boys
at the start rests in part upon the fact that they are actually more
numerous in the population and in part upon the greater appreciation
of the need of schooling for boys than girls. But of the children
once entered in the scho^s, the girls are more persistent in attendance
than boys, and hence they are more numerous in the upper grades.
A rough statistical measure of these tendencies is found in the
following table :
'Numbers in grades, 1906, compared with next higher grades, 1907 {graded
schools).
Grade.
Pupils,
1906.
First...
Second..
Third...
Fourth.
Fifth...
Sixth...
Seventh
Eighth.
4,921
2,695
1,883
1,283
831
409
222
160
Boys.
In next
higher,
year 1907.
2,978
2,126
1,366
706
425
258
131
Percent
remain-
ing.
60
79
73
55
51
53
56
PupUs,
1906.
4,284
2,450
1,840
1,065
620
333
251
165
Gins.
In next
higher,
year 1907.
2,854
1,865
1,233
686
408
251
165
Per cent
remain-
ing.
67
76
67
64
64
75
66
The foregoing table is based on the assumption that the survivors
of each grade in 1906 will be found in the next higher grade in 1907.
In general terms this assumption is correct, though, of course, a cer-
tain proportion in each grade fail to advance. The table shows in a
striking manner how in the upper grades the girls stay in school in
larger proportions than the boys. It was pointed out m my last re-
port how this was related to the age of the pupils. After a certain
age is reached the pressure for the boys to leave school is much
greater than for the girls, and this aspect of the question will be con-
sidered more in detail in dealing with the age of pupils.
898 fiBPOBT OF THE OOVEBNOB OF POBTO BICO.
rise in pupils. The causes of these contrary movements have ahready
been set forth.
In these figures for average attendance we find perhaps the best
measure of the advance of the school system. Using throughout the
same method, we find the following record of development:
Common Schools.
School year.
Average m
attend- " School year,
ance.
AverMe
atteod-
anoe.
1901-2
29.652 1904-^
«.345
1902-3
32.164 ' 1906^
41. SOB
1903-4
37.473 . 1906-7
a41228
1
* AKricuItural rural Bchoola separately stated in preyious reports are Included only in
190«-T.
After allowing for the increase in 1906-7 by the inclusion of the
agricultural rural schools the growth is healthy and satisfactory.
To follow more minutely the course of attendance per school would
lead us to the discussion of the same phenomena as have already been
noted in our treatment of enrollment.
A new feature is introduced when we compare enrollment and at-
tendance with one another to obtain the percentage of attendance.
In the graded schools of the island the high ratio of 92.43 per cent
was obtained. In the district of San Grerman, where the best results
were obtained, the percentage was 96.72. These figures are highly
creditable. It will be noted that there is little difference between the
first term (92.62 per cent), the second (92.36 per cent), and the third
term (92.19 per cent).
In the rural schools the averages run somewhat lower, but are dis-
tinctly commendable, considering the much greater difficulty of
attendance in rural regions in bad weather. The average for the
island is 89.58 per cent, and again the best results were dbtained in
San German (95.03 per cent), with the adjacent district of Yauco
(with 94.09 per cent) a close second.
Turning back to tlie figures of last year, it is seen that the good
results of the campaign for good attendance are still felt. In fact,
in both graded and rural schools a higher percentage has been ob-
tained. In the graded schools the year 1906 showed an attendance of
91.33 per cent, as against 92.43 in 1907. This improvement is so gen-
eral that all the districts except Aibonito, Coamo, Ponce, Manati, and
Vega Baja share in it. In the rural schools we find an attendance of
88.17 per cent in 1906, and of 89.58 per cent in 1907. Again, the
improvement is general, three districts only. Aibonito, Coamo, and
Utuado, showing less favorable figures in 1907 than in the previous
year.
Se,r of pupils. — In order that proper data might be secured in
regard to certain general characteristics of the school population
the census method was again applied. Blanks wpre filled out for
every child enrolled in the schools on March 1, 1907. The inquiry
covered sex, age, grade, and length of time in school. The enroll-
ment in graded schools at that date was 22,870, which is very close to
the averajje enrollment for the year of 22,411. In the rural schools
28,934 children are noted, while the average is only ^6,413.
f:.
more nunjercuf tiai. u». —.
aiminishe!? fn.- ii,- fir,-"^
seventh gnde- li^^ i. ^^r..,
an excess of br.vi Tu- t.'l
Lmted State..-ex.>.:., a T;.
an earlier grade it. '•■^. ^^.^
at the start rests b j,an ui-
nmnerous u, the popu.aiiMi .^'
oi the need of scho.»j'-..T j.,, ,
once entered b the sch.-T.:, ^h
than bovs^ ^,i hence tUr a-* r
fJi ""^'^ •=^»:^ical nA^.>:r.
lollowing ta; - :
^
trv>
•»-
taip pr.r„r.. ^ - - ,
port h..T - . . 7
400
REPORT OF THE GOVERNOR OF PORTO RICO.
In the rural schools of the island the preponderance of boys is
notable in all three g^rades. Here we have other factors entering into
the problems, particularly that of distance from the schoolhouse.
Age of the pupils, — The ages of the pupils are an important ele-
ment in the scnool problem. If all children started school work at a
uniform age and continued to advance regularly the figiires for
schools and for the population at large would show a striking simi-
larity. But this orderly progression of ages is interfered with by the
fact that pupils enter school at diiferent ages and that many leave it
after brier periods of schooling. This is especially true where schools
are opened for the first time. The writer has a very vivid recollection
of inaugurating a new rural school in an outlying part of San Juan,
and speaking to a group of 50 children ranging in age from 5 to 15
years, no one of whom had ever been inside of a schoolroom.
The results of the inquiry of March 1, 1907, are as follows:
Distribution of puptls enrolled March i, 1907, by age.
Age.
5 years
6 years
7 years
8 years
9 years
10 years
11 years
12 years
13 years
14 years
15 years
16 years
17 years
18 years
Over 18 years.
Total...
Graded schools.
Ru
; Boys.
Qirls.
ToUl.
Boys.
i »
71
127
139
\ 314
297
611
904
' 743
706
1,449
1,795
1,251
1,110
2,367
2,600
1,340
1,252
2,592
2,246
1,881
1,648
3,529
2,797
1,589
1,380
2,960
1,940
1,811
1,506
3,407
2,229
1,306
1,145
2,451
1,338
862
794
1,656
TB2
478
450
937
368
224
258
482
134
77
120
197
40
28
49
77
19
7
12
19
3
11,967
10,903
22,870
17,353
Rural Bchoola.
138
267
650
1,554
1,294
3,089
1,714
4,323
1,492
3,738
1,957
4,754
1,367
3,307
1,466
3,605
841
2,179
401
1,193
196
S64
54
188
13
53
7
26
1
4
11,581 28,934
In the graded schools the maximum number of children is found
at the age of 10, all the years from 8 to 14, inclusive, being normally
represented. After the age of 14 the falling off is auite rapid, nor
would the inclusion of the high schools materially alter the figures.
In contrast with these figures for Porto Rico, we find in American
cities that the age of 7 years is much more numerously represented
and is frequently the maximum year. This indicates that our chil-
dren generally are not sent to school as early as they are in the
United States.
Directing our attention to the older pupils, we find a rapid falling
off after 13 j^ears, a falling off which is more rapid for boys than
for girls. This difference in the sexes in this respect is shown in
the following table, where the children of 12 years reported last
year are compared with those of 13 reported this year, ana so on suc-
cessively :
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
401
ComparUoru of pupUs of each age, class 1906, toith the following class in 1907.
Agn.
13 years
13 yean
14 yean
15 years
16 yean
17 yean
Pupils,
1906.
1,850
1,286
703
445
168
90
Boys.
In next
higher,
year 1907.
1,306
862
478
234
77
28
Per cent
remain-
ing.
71
67
60
50
46
30
Gills.
Pupils,
1906.
1,537
1,060
730
436
196
04
In next
higher,
year 1907.
1,145
704
450
358
130
49
Percent
remain-
ing.
75
75
64
61
60
53
As the rural schools are confined to the first three grades, the
pupils average younger than in the graded schools. Despite this
fact, there is a goodly representation of children of 13 years and
upward, indicating a large number of children entering school late.
The ages of the whole body of school children are not so significant
as the ages with reference to the grades or the stage of advancement
in school work. This is shown in the following table :
Distribution of pupils enrolled March i» 1907^ by grades and ages,
GRADED SCHOOLS.
Age.
5 yean
6 yean
7 yean
8 yean
Oyean
10 yean
11 yean
13 yean
13 yean
14 yean
15 yean
16 yean
17 yean
18 yean
Over 18 yean.
Total.
Grades.
Pint.
127
586
1,272
1,643
1,206
1,245
593
438
142
61
14
1
7,418
Second.
25
171
6''7
968
1,364
1,020
967
448
157
45
5
5
1
Third.
6
74
290
729
1,009
622
292
104
14
1
1
Fourth.
3
.^3
159
370
635
669
433
211
66
12
5
3
Fifth.
5,832 3,991
2, 599
29
106
260
319
344
210
94
20
5
Sixth.
3
15
74
159
217
157
133
56
L3
6
1,392
833
Seventh., Eighth.
6
23
70
113
130
93
52
18
4
I
1
22
39
66
76
51
34
6
ToUl.
127
611
1,449
2,367
2,502
3,529
2,969
3,407
2,451
1,656
937
482
197
77
19
509
296 , 22.870
RURAL SCHOOLS.
5 yean
6 yean
7yean
8 yean
Oyean
10 yean
11 yean
13 yean
13 yean
14 yean
15 yean
16 yean
17 yean
18 yean
Over 18 yean.
Total...
Age.
First.
367
1,547
3,012
3,917
3,014
3,160
1,726
1,703
716
356 >
163
40
10
6
2
Grades.
Second. ' Third. I Total.
19,639
7
74
379
628
1,304
1,161
1,296
840
470
196
66
19
12
1
6,453
3
27
96
290
420
606
623
367
205
82
24
8
I
267
1,554
3,089
4,323
3,738
4,754
3,307
3,605
2,179
1,193
564
188
5.3
2('>
2,843 28,034
2116^-8. Doc. 92, 60-1-
-26
402
REPORT OF THE QOVBBNOB OP POBTO BIGO.
The striking fact in the foregoing statement is the divecatv of
age in each grade. Compared with such figures as are available in
the United States, it appears that the diversity is much greater in
Porto Rico. This greater range is the result of two factors — ^first,
pupils beginning their school work relatively late and, second, slow
advance of some pupils. Thus we find in the first ffrade as many
as 1^9 pupils of over 10 years of age in a total of 7,418 pupils,
and in the second grade 61 1 pupils over 12 years of age in a total of
5,832. In the his/her grades the age . distribution becomes more
normal, through the gradual elimination of the pupils considerably
in advance of the normal age. This gradual elimination of older
pupils finds a short expression in the average age. The following
table gives the a^es in Porto Rico compared with some city scho<3
systems in the IJnited States:
Average age of pupils in each of the grades in graded schools.
Oradc.
First...
Second.
Third..
Fourth.
Fifth...
Sixth...
Seventh
nt g fi t h .
Porto
Cobimbua.
Rioo.
Ohio.
8.84
6.7
10.40
8.20
11.52
9.40
12.63
10.60
13.41
11.60
14.37
12.40
14.84
13.20
15.72
13.90
Newtoo.
Mass.
6.08
7.25
8.41
9. 50
10. »
11.50
12.41
13.33
Starting with an average of 8.84 years we find between the first
and the second grade an mterval of a year and a half. Until we
reach the fourth grade the intervals are over a year in length, after
that less than a year. In the eighth grade the average age is 15.72
years. The average age of the first grade is notably higher than in
the United States, and doubtless for this reason the average age of
the eighth grade is noticeably higher than in the American cities
noted.
Another brief egression of the facts is found in the comparisons
of normal ages. .For this purpose the ape 8 years is considered
normal for the first grade and a regular advance is assumed. The
results are shown in the following table:
Pupils enrolled March 1, 1907 ^ distinguished as of normal age and above
normal age.
GRADED SCHOOLS.
Grade.
Normal
age.
Pupils of
normal
age and
under.
PupilB
above
normal
age.
Total
pupils.
Percent-
age of
pupils
above
normal
age.
Same for
Flret
8
9
10
11
12
13
14
15
3,628
1,811
1,099
566
400
251
212
129
3,790
4,081
2,892
2,034
998
581
297
167
7,418
5,832
3,99r
2,599
1,308
833
509
296
51.2
68.9
72.5
78,5
• 71.3
69.8
58.3
56.4
48.8
Second
68.6
Third
7a6
Fourth
72.5
Fifth
6B.8
Sixth
68.3
Seventh
64.1
Eighth
56l1
RURAL SCHOOLS.
First..
Second.
Third.,
8
10
I
8,743
10,896
19,639
55.5
1,088
5,365
6,453
84.7
41C
2,427
2,843
84.0
55.9
81.3
86.6
REPORT OF THE GOVERNOR OF PORTO RICO. 408
The number of pupils above normal age is throughout excessive.
In the graded schools over one-half of the children in the first grade
are above normal age, and the proportion rapidly increases until in
the fourth grade it is 78.5 per cent. From this point it declines,
though in the final grade it is still more than one-half. In the first
grade we have in the older pupils doubtless a considerable number
who began school at a later age than 12, though there is a con-
tingent — probably no small one — ^which entered school at 8, but for
lack of advancement remains in the first grade. The effect of such
slow advance is seen in the increasing figures till the fourth grade
is reached. After that point there is some elimination of the older
pupils who, by reason of their age, are unable to continue the school
course. Nor is there any improvement in this matter since last year.
The change to a more normal condition of things must come slowly,
but it is not clear why there should be any going backward. If
every child is entitled to a full common school education, then there
appears to be something wrong when they are admitted too late to
enable them to finish the work, or, being admitted, can not advance
rapidly enough to ^et through schooling at a reasonable age. When
they come too late into the school the fault is with the parent ; when
they fail to make a proper advance the fault may be in the child or
it may be in the system.
But so lon£ as present conditions obtain there are a large number
of children who from the very start seem to be precluded from reach-
ing the eighth grade. Those children now in the first grade of 11
years and upward would be 18 years and upward at least if they
persisted in finishing the school work. But relatively few persist
so long, and it is not probable that this contingent, 1,249 in number,
will be numerously represented in the future eighth grades.
In rural schools we see a still greater diversity of age than in the
graded school. It is probable that enrollment is more irregular,
children going to school for a time and leaving, but returning later.
Since many of the schools are opened annually in regions where there
have been no schools before, they appeal to children of an older age
than those who start in the town schools. Hence the older children
are relatively more numerous in all the grades than the town or
graded schools.
Grades, — ^The distribution of the children among the several grades
indicated their place in the school system. Our discussion of the
ages of the children and in a less degree of sex has shown how im-
portant a factor is the grade. We may now direct our attention
specifically to the distribution of pupils by grades. From figures
already printed, which need not be repeated, we find the percentage
in each grade to be as follows :
Per cent of pupils enrolled March i, iP07, in each grade.
Grade.
Graded,
schools.
First
32.4
Second
26.6
Third
17.6
Fourth
11.4
Fitth
e.1
Sixth
3.6
SeTenth
2.2
Eishth
1.3
' r
Total
100.0
Rural
schools.
67.9
22.3
9.8
100.0
404
BBPOBT OP THE GOVEBNOE OP POBTO BICO.
In our graded schools it appears that nearly one-third of the chil-
dren are in the first grade, wnile little more than an eighth are found
in the four upper grades of the system. This large number in the
first grade is a feature of common school systems everywhere, but it
is more marked in Porto Eico than in the United States. It is due
generally to two facts. First, in any population which is growing
younger children are more numerous than older ones ; second, in the
first year of school progress is not so good as in later years and the
end of the year finds many left-overs who must repeat the work.
Again, accessions are more readily admitted to the first grade than to
the higher ones. To all of these must be added the fact that in
Porto Rico the schools are constantly expanding. It is interesting to
note that the figures for the vear 1906 showed an even greater pre-
ponderance of #rst-grade pupils. The distribution sho4, except in
the first grade, higher percentages in 1907 than in 1906. Of course,
it must always be remembered that pupils now in the eighth grade
are survivors of the first grade of seven years ago, when tne number
was smaller than in 1907. And again, it should be remembered, as
pointed out in discussing age, they are in large measure the sur-
vivors of first-grade pupils of normal age. The falling off from one
grade to anotner is not represented oy the figures cited. It is
rather shown by comparing the figures of 1907 with those of 1906.
Thus, if we would measure the falling off, we obtain a closer approxi-
mation of comparing the second grade of 1907 with the first grade
of 1906, and so on, successively, as in the following table:
Enrollment of 1906 and 1907 compared (graded schools).
Enrolled, 1906,
Grade.
First...
Second.
TWrd ..
Fourth.
Fifth...
Sixth...
Seventh
Number.
9,205
6,145
3,723
2,348
1,451
742
473
EnroUed, 1907.
Grade.
Second.
Third...
Fourth.
Fifth...
Sijrth...
Seventh
Eighth.
Number.
6,832
3,991
2,509
1,392
833
509
296
1907 per
osut of
190a.
63.3
77.6
60.8
00.6
57.3
68.6
62.6
Here it appears that there is from year to year a falling off of
approximately one-third of the pupils, that it is least as between the
second and third grades and greatest as between the fifth and sixth.
In the higher grades it is somewhat less.
In the rural schools with three trades only the preponderance
of the first grade containing two-thirds of the pupils is very marked.
It is greater this year than last, but then there has been a notable
growth in the numTber of pupils in these schools.
Numb €7' of years in school, — ^If the children passed in an orderly
way from one grade to another the number of children in each
grade would indicate the leno^h of time that they had been in
school. But children often fail to advance as rapidly as the school
plan proposes, and it is important to see to what extent such slow
advancement exists, and, if possible, what are its causes. While an
ideal svstem would graduate every child eight yeai's after entrance,
this iaeal is nowhere attained The question to be examined is
whether the number of backward pupils is abnormally large. We
BEPOBT OF THE QOYEBNOR OF POBTO BIOO.
405
have already seen some indications that this is the case in the large
number of children above the normal ae^e. But it can be measureid
much more directly by the number or years in .school. This is
shown in the following table:
Pupils enrolled March U 1907, by grades and number of years in school,
GRADED SCHOOLS.
Orade.
First....
Second..
Third...
Foorth.
Flith....
Sixth....
Seventh.
Eighth..
Total.
Years in school.
3,141
200
19
3
1
3,364
3,287
2, 156
222
29
3
5
5,682
5,100
■I-
842
148
14
15
2.461
844
141
27
1,485
1,603
548
95
271
1,007
904
311
41
246
616
392
5
64
220
359
1
16
80
171
3
6
24
64
3,924 2,547
1,424
8
. . . t.
1
2
16
60
81
158
164
99
581
1
3
10
11
29
60
83
206
3
1
2
3
12
10
and
over.
Total.
1
5
5
21
12
7,418
6,832
3,091
2,009
1,392
833
609
296
22,870
RURAL SCHOOLS.
First
11,034
217
9
6,060
2,103
147
1,907
2,502
919
423
1,130
1,028
102
381
407
19
99
183
4
19
41
10,630
6,463
2,842
Second
2
16
Third
2
Total
11,260
8,310
5,418
2,581
980
301
64
18
2
28,034
When in the first grade we should expect a large majority of the
children to be beginners in the first year, we actually nnd that the
beginners are in a minority and that considerably more than half
the children, 4,277 out of 7,418, have had previous school experience.
In a goodly number of cases they have been even four or more years
in school without advancing beyond the first grade. Is it to be con-
sidered normal and proper that a majority of children should repeat
the first year of schoohn^? There are, however, some obvious rea-
sons why the number or children repeating the first grade should
be larger than those repeating higher grades. That such is the case
is made pain by the following statement of the pupils enrolled at the
close of the year :
PupUs at end of year 1907 {graded schools).
OradP.
First....
Second..
Third...
Fourth .
Fifth...,
Sixth....
Seventh,
Eighth..
Total.
Pupils who
had bop.n
Peroentagp
Pupils in
each grade.
1
more than
a year in
grade.
of pupils
repeating
grades.
7,143
3,613
50.6
5,518
1,545
28.0
3,625
998
27.6
2,449
647
26.4
l,2fiO
318
25.2
785
119
16.2
445
70
16.7
295
29
7,338
9.9
21,520
34.1
406 REPORT OP THE OOTBBNOR OF PORTO RICO.
Here it appears that half the children had repeated the first
grade, and this proportion is much higher than in tne second grade.
It may be reratarked in passing that the percentage of repeating
pupik steadily diminishes— another proof in figures of how the
schools improve in average quality by the constant elimination of
less successful elements.
But to revert to the backward pupil of the first grade, we may note
in the first instance that beginnings are difficult, and many pupils
subjected for the first time to school discipline take some time to
adapt themselves to their environment. Another point of far-reach-
ing importance in this connection is the fact that the first grade is
apt to receive accessions throughout the year. Our figures take no
note of fractional parts of a year. A further subdivision would be
impracticable. A child entering school in September, 1905, is re-
corded in 1907 as being in its second year of schooL which is mani-
festly correct. But a child entering m April or May, 1906, is also
so recorded. Now^ it is clearly a dinerent thing for a child who has
been nine months m a grade to repeat that grade than for one who
had been there two months to be in the same grade the following
year. Thus of 7,143 first-grade pupils at the end of the year, over
1,000 had attended school less than half a year, and we should ex-
pect practically all of them to be in the first grade next year.
A further examination of the table on page — shows that in each
grade up to the fourth, inclusive, a majority of the children had been
m school more than the school plan required. After that point we
find a survival in the schools of those children who make a normal
p rog ress.
What has been said of the graded schools does not apparently
apply to the first grade of the rural schools. Here the children of the
first year are the most numerous, but this is accounted for by the
considerable extension of the school system in the present year, the
number of first-grade children being 3,446 greater than last year,
whereas in the graded schools it is 1,787 less. However, when we ex-
amine the figures for the second and third grades we find that the
same observations apply to them as to the graded schools.
A short expression of these tendencies may be sought by distin-
guishing between (1) those who advance in accordance with the
school plan; (2) those who are one year behind the school plan; (3)
those who show a repetition of more than one year, and (4) those who
advance more rapidly than the plan provides. This is shown in the
following table :
BEPOST 07 THE OOVBBNOB OF POBTO BICO.
407
Advance of p«pU8 enrolled March i, i907, as shown by number of years in school,
GRADED SCHOOLS.
Grade.
Inad-
▼anoeof
plan.
Keep
pace with
plan.
One year
behind
plan.
Two or
more
years
behind
plan.
Total.
In ad-
▼anceof
plan.
Keep
pace
with
plan.
One year
btfilnd
plan.
Two or
more
years
behind
plan.
First
Number.
Number.
3,141
2,156
1,-186
1,007
616
3i»
164
83
Number.
3,287
2,461
1,606
904
302
168
69
12
Number.
1,010
1,015
662
885
03
32
8
6
Number.
7,418
5,832
3,991
2,609
1,392
883
509
296
Percent.
Percent.
42.3
37.0
37.2
38.8
44.2
43.1
32.2
27.9
Percent.
44.0
42.2
40.2
34.8
28.1
1&9
13.6
4.1
Percent.
13.1
Second
Third
266
241
303
201
284
266
196
8.4
6.0
11.6
21.0
34.0
58.7
66.3
17.4
16.6
Fourth
Fifth
14.8
6.7
Sixth
4.0
Seventh
R^hth
1.6
1.7
RURAL SCHOOLS.
First...
Seoond.
Third..
217
166
11,084
2.103
919
6,060
2,502
1,028
2,545
1,631
789
19,680
6,463
2,842
3.4
5.5
66l2
32.6
32.3
30.9
38.8
36.2
12.9
26.2
26.0
The table through its percentage columns speaks for itself. In the
lower grades the proportion of those who are one year or even
more behind the school plan is quite lar^e, up to and including the
fourth grade. Later it diminisnes considerably, and bv the time
the eighth ^ade is reached little more than 5 per cent oi the pupils
belong to tnis class. In the meantime another group has oecome
prominent, namely, those who are in advance of the school plan,
which in the eighth grade comprises practically two-thirds 01 the
pupils.
In the rural schools similar conditions prevail in the second and
third grades, only more marked than in the corresponding grades
of the graded schools.
A scnool system which has so many backward children has not
only not reached the maximum possible efficiency, but it is safe to
say has not reached the maximum efficiency practicably attainable.
When pupils advance so slowly there is a double loss. The State
loses money by taking four years to do what should be done in three,
and at the same time children lose the increased power which should
come from four years' training if in that time they only cover the
tasks set for three years. It was moreover pointed out in my last
report that in a school system which, like that of Porto Rico, is in-
adequate to reach all the children, those children who are unduly long
in covering the course are really excluding other children from the
sehools.
Pramoti&ns. — In my report, of last year considerable attention was
given to the subject of promotions. It was there pointed out that
an average of only 54 per cent promoted could not be regarded as a
satisfactory showing, and an effort was made to point out some of the
possible causes of the failure to promote a larger number of pupils,
it was not possible to be precise m a matter into which so many and
varying elements enter, but the discussion served to arouse the in-
terest of superintendents and teachers in this problem. So far as
any of the causes appeared to be remediable an earnest effort was
made to reach them, and the result is a much better showing in the
408
BEPOBT OF THE OOVEBNOB OF POBTO BICO.
year 1907. These better results should appreciably modify in 1908
some of the facts noted for 1907 with respect to the number of pupils
in the grades and particularly as to the length of time in school. The
results are shown in the following table:
Promotions by grades, June, 1907.
GRADED SCHOOLS.
Grade.
Pupili at the end of the year.
PopUi at end of
year havhig been
more than one
year In present
grade.
Whole
number.
Number
pro-
moted,
1907.
Number
not pro-
moted,
1907.
Per oent promoted .
Number
pro-
moted.
Number
notpro>
moted.
1907.
1906.
1907.
1906.
First
7,143
5,518
3.625
2,449
1,260
785
445
295
9,092
4,777
3,395
2,121
1,390
727
446
301
3,870
3,691
2,546
1,812
892
642
332
151
3,273
1,827
1,079
637
368
143
113
144
54
65
70
74
71
82
76
51
46
80
82
02
62
60
73
82
2,462
1,233
7S5
494
217
95
64
14
1,151
Second
312
Third
243
Fourth
ISS
Fifth
101
Sixth
23
Seventh
16
Eighth
15
Total
21,520
22,249
13,836
7,684
64
54
5,324
2,014
RURAL SCHOOLS.
First
Second
Third
Fourth
Total
18,678
6,073
2,670
6
16,145
5,902
2,916
77
7,352
3,840
1,613
6
11,326
2,233
1,057
39
63
60
100
33
50
56
43
4,308
1,918
822
6
27,427
25,040
12,811
14,616
47
41
7,054
2,965
4,161
From this table it appears that in the graded schools 64 per cent
of the children were promoted at the end of the year. Promotions
were fewest in the first grade, where barely more than half of the
children were advanced. In the second grade conditions improved
materially and continued to grow better until the 82 per cent reached
in the sixth grade brings us to normal conditions. In the seventh,
and notably in the eight, grade there is a considerable falling off, the
final grade showing the lowest figures of all. Comparisons with
1906 shows a marked improvement in all the grades except the
eighth. Moreover, there is every reason to believe that the improve-
ment goes deeper than the face of the returns and represents a
genuine advance. The natural desire of superintendents and prin-
cipals to make a good showing has been held in check by the standard
examination papers issued by the department for the upper grades.
There is evidence in the superintendents' reports of an earnest study
of the problem and a genuine effort to solve it by straightforward
means. The improvement noted in the graded schools is also seen
in the rural schools, though here the actual results are less than for
the corresponding grades in the rural schools^
The actual num&r of promotions should be compared with those
reasonably to be expected. The number of children in school is not
a satisfactory measure of the latter if any considerable proportion of
them have been there for only a portion of the school year. To
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
409
estimate the force of this consideration, the following table has been
prepared :
Persistence of enrollment and promotions, June, 1907.
GRADED SCHOOLS.
PnplU
at end
of year.
Duration of enrollment and pupils
enrolled.
Nmnber
pro-
moted
to next
higfber
grade.
NnmbAr
Onde.
lto9
weeks.
10 to 18
weekn.
19 to 27
weeks.
28 to 36
weeks.
Of
grades.
Flrrt
7,143
6,618
3,686
2,440
1,260
786
446
296
222
97
63
38
4
7
6
6
796
363
182
78
83
37
9
7
1,236
029
372
288
89
36
12
10
4,890
4,429
3,006
2,046
1,084
706
418
273
3,870
3,691
2,646
1,812
808
642
332
161
163
160
112
90
A4
Second.
Third
Fourth
Fifth
Sixth.
47
Seventh
ao
Eighth
10
Total
21,520
442
1,666
2,671
16,862
13,836
67S
RURAL SCHOOLS.
First
18,678
6,073
2,670
6
978
106
23
8,011
636
146
3
3,423
782
260
11,266
4,060
2241
3
7,362
3,840
1,613
6
SSA
Second
444
Third
303
Fourth
2
.
Total
27,427
1,107
3,096
4,466
18,160
12,811
1.332
This divides the pupils. into four groups, in accordance with the
length of time enrolled in the current year. It is hardly to be ex-
pected that many who have attended school less than three- fourths of
the school year would be advanced. In the aggregate this is a con-
siderable number, especially in the first and second grades. Nor will
all who attend school practically throughout the year succeed. We
accordingly find that the number of promotions is smaller than this
latter group. Still if we consider this group as that from which pro-
motions almost exclusively come and compare it, rather than the
whole class, with the promotions made, we cet materially increased
percentages. JThe average for the graded schools on such a calcula-
tion from being 64 per cent becomes 84 per cent, and this is perhaps
a better measure of the effectiveness of school work.
In general the record of our common schools shows considerable
advance towards conditions of stability and nermanency, which in
turn are indications of greater economy of enort and more durable
results for endeavors put forth.
THE HIGH SCHOOLS.
The three high schools at San Juan, Ponce, and Mayaguez have
been in successful operation during the past year. For the first time
all three schools furnished a graduating class, and the commencement
exercises aroused general notice. It was my privilege to attend the
exercises at Mayaguez and Ponce, which were highly creditable and
which were very numerously attended.
410 RBPOBT OF THE GOVEBKOB OF POBTO BICO.
THE NQBMAL SCHOOL.
The normal school at Kio Piedras made substantial progress during
the year. The number in attendance has been slightly larger than in
the previous year and the attendance record has been excellent. The
fact that of 137 pupils enrolled not more than 42 are residents of
Rio Piedras and San Juan shows that the school is filling very well
its role as an insular and not a local school. A further examination
of the pupils resident in Rio Piedras would moreover disclose a very
considerable number of pupils whose families had moved from otheV
paits of the island to uiat town in order that the children might
enjoy the advantages of the school.
Since the foundation of the school 39 teachers have been graduated
from the full four yofti^' course, while 83 have graduated from the
two years' course. This contingent of 122 normafgraduates has been
a potent factor in develoning a good standard among the graded
teachers of the island. While not all of them are engaged in teach-
ing, by far the greater number are so occupied, and they constitute
approximately one-fifth of the teaching force.
MECHANICAL SCHOOLS.
The legislature of 1906 made an appropriation of a round sum for
schools of arts and trades and left tiie constitution of the schools to
a commission. Th|B commission was composed of the commissioner
of education, a member appointed by the speaker of the house of
delegates, who selected Mr. Vicente Balbas, or San Juan, and a mem-
ber appointed by the governor, who selected Mr. Ermelindo Salazar,
of Ponce. The commission met in August, 1906. The plan adopted
provided for an enlargement of the existing industrial schools and a
recommendation to the legislature that a technical high school be
established. Against the protest of the commissioner of education
it was provided that a nominating committee select the director and
all teachers, submitting names to the commissioner of education for
his aproval. In the opinion of the commissioner such a course was
an infringement upon his legal prerogatives, and in this view he was
sustained oy the attomev-general. So much attention was given this
matter that the commission failed to agree upon a schedule of salaries
and adjourned, with the understanding that a schedule of salaries
should be submitted by the commissioner of education and acted
upon by correspondence by the other members. The schedule was
submitted but was not returned either with approval or disapproval.
The school year opened with the matter still hanging in the air.
Shortly thereafter an action of mandamus was brourfit by Messrs.
Balbas and Salazar before the supreme court of Porto Kico to compel
the opening of the schools upon the plan outlined by the commission.
The answer of the department to the petition was that the plan was
incomplete and that it was illegal, so far as the method of appointing
teachers was concerned. The supreme court dismissed the petition
on the question of fact without entering into the question of law.
Immediately thereafter the two commissioners above named approved
the schedule of salaries.
The plan now appeared to be complete, and, acting upon the theory
that the parts deemed illegal were null and void, schools were opened
in San Juan, Ponce, and Mayaguez, all appointments being made by
the commissioner of education in accordance with the school law.
REPORT OF THE GOVERNOR OF PORTO RICO.
411
A second writ of mandamus was soiurht in the supreme court of
Porto Rico to ccxnpel the appointment of the personnel of the schools
in accordance with the procedure laid down in the resolutions of the
commission. The lesal question touched upon in the first suit was
now treated at length. In its decision tiie supreme court sustained
the department of education at every point.
These legal delays prevented the opening of the schools till several
weeks after the school term opened. At this date it was difficult to
secure either pupils or teachers. Nevertheless, the difficulties were
overcome, and despite an inauspicious beginning good work was done.
Principles successfully put into practice in the previous year were
a^in tried — namely, separation of industrial from academic instruc-
tion and emphasis upon the production of articles having a commer-
cial as well as artistic value. The printing instruction was separated
entirely from the government printing office. Excellent results were
obtained in various departments of mechanical work, and the display
of pupils' work at the Jamestown Exposition has attracted marked
attention.
The legislative assembly of 1907 failed to make any appropria-
tion for the continuance of the work, and in June, 1907, the schools
were closed and their property disposed of. The project for an
independent system of schools of arts and trades with very lax con-
nection with the department of education was indeed revived, and
a bill for that purpose was passed by the house of delegates. A
substitute bill was adopted by the executive council, but failed to
receive the approbation of the house.
Industrial education has had a checkered career in Porto Rico.
It has had to cope with so much opposition that it has been im-
possible to develop its full possibilities The crying need for higher
skill in artisanship can not be denied. How far the special indus-
trial schools might have contributed to the solution of that need had
they been allowed a healthy and normal growth must be left to
conjecture.
NIGHT SCHOOLS.
Night schools have been conducted as in past years primarily for
young people rather than for adults. On March 1, 1907, the pupils
numbered 2,646, distributed as follows:
Distribution of pupils in night schools by grade, ao€» and sex.
Age.
8 yean.. ...
7 yean
8 yean
9]rean
10 yean
Uyean...
12 yean... .
13 yean
Uyean
15 yean
Uyean
17 yean
18 yean
O^er 18yean
Total..
Malea
Femalee
Fint
grade.
Second
grade.
Thl«i
grade.
Total.
5
18
38
71
141
106
288
217
190
203
141
74
102
237
5
18
38
6
21
18
76
S6
01
83
68
48
40
126
1
3
3
10
14
22
15
5
18
66
77
165
127
374
281
304
308
224
127
160
429
1,840
640
166
2,646
1,376
404
MO
00
143
23
2,009
677
412
REPORT OF THE GOVERNOR OP PORTO RICO.
If we consider as adults those over 18 years of age we find that in
a total membership of 2,646 pupils onlv 429 could be classed as adults.
The schools are, therefore, recruitea from a very unstable element
in the community, younc bovs^ mainly those who are at work during
the day, and who lack tne nxity of purpose necessary to keep them
regularly and systematically at their school work. Pupils pour in
and out of the schools and this renders the task of teacning unduly
difficult. In this respect the night school offers a marked contrast
to the ^ftded schools as a whole. This is shown by the duration of
the incnvidual enrollments in the following statement :
Pupils at end of the year in night schools.
1
Total.
Enrolled for a i>eiiod of—
Grade.
lto9
weeks.
10 to 18
weeks.
19 to 27
weeks.
28 to 36
First
Second
Third
' 1,829
473
89
268
36
4
82
10
272
117
41
681
239
34
Total
2,391
306
600
530
954
The pupils who had been constantly enrolled for a period of at
least three- fourths of the school vear number only 054, or about three-
eights of all, while in the graced schools the proportion was over
three-fourths. On the other hand, it will be remembered that the
first grade predominates in the night schools, and a comparison of
first grades gives a better comparison. In the foregoing statement it
appears that about one-third of the pupils in the first grade of the
night schools were present at least three- fourths of the school year,
while in the graded schools it was over two-thirds.
These facts demonstrate the point made in my last annual report,
that there is very small return for the time and effort expended in
the maintenance of night schools. It is worthy of inquiry whether
the same amount of money invested in rural schools would not
effectively reach an equal number of children, and give better results.
OTHER EDUCATIONAL ACTIVITIES.
As in any general view of education the number and status of
private schools is a factor we have again enumerated the private
schools. There are in all 93 institutions of this character in the
island comprising 184 classes taught by 207 teachers. With an en-
rollment of 15,302 pupils on March 1, 1907, they showed an average
attendance of 4,394 for the week ending on the same date. As od-
served last year, the percentage of attendance is noticeably lower
than that of the public schools. With very few exceptions these
private schools are all in towns where better conditions prevail for
securing a regular attendance than in the niral districts. On the
other hand, it appears from the reports of superintendents they are
largely designed for very small children, and even partake of the
nature of kindergartens, which would militate against a high attend-
ance figure.
REPORT OP THE GOVERNOR OF PORTO RICX).
413
Compared with last year, there is an increase of nearly 1,000 in the
number of pui)ils in private schools. Of this increase 600 is attrib-
utable to the cit^ of Mayaguez. In that city the church authorities,
backed by contributions from the United States, are makii^ an active
and successful campaign for the extension of their parochial schools.
In other communities there is no especially marked advance in the
enrollment except in San Juan and Aibonito, where increases of
about 100 each are observed.
Any jealousy between public schools and private schools doing the
same work is out of place, and especially is this true in a community
like Porto Rico, where educational needs are inadequately supplied.
The growth of private schools can only then be d!eplored when it
appears thaf sucn schools give instruction of an inferior type, and
for reasons wholly unconnected with the excellence of instruction
draw off pupils from the public schools with their better equipment
and higher standards. Such a tendency, should it occur, can be only
temporary, as in the matter of education the people will eventually
demand the best that can be had.
There are not at present many private schools of such high grade
that they offer a serious competition to the public schools. It might
perhaps* be well that there were, as such competition could only be
mutually beneficial.
With the general interest in educational matters it is to be noted
that a consioerable number of Porto Sicans are taking advantage of
the educational facilities of the United States. As this, too,' has its
bearing upon the education of the people, the department made a
careful canvass of the island to secure the names of Porto Bican
pupils in the United States and the institutions in which they were
studying. Altogether 492 names were gathered, including the 42
pupils studying under government scholarships. Some of the facts
so ascertained are as follows :
Statistics of Porto Rican ntudents
Total nnmber whose names have
been ascertained 492
Number on government scholar-
ships 44
From —
San Juan 77
Rio Pledras 7
Carolina
Rio Grande 11
Fajardo 22
Nagnabo 2
Vieques 1.'?
Humacao - lo
Yabucoa 8
Maunabo 1
Patillas t
Caguas 13
Gurabo 1
San Lorenzo 6
in the Unitcfl States March, 1907.
From —
Juncos 6
Agnas Buenas 1
Guayama 13
Salinas 2
Arroyo 14
Cayoy fi
Aibonito 9
Comerio 1
Barros 8
Barranquitas 2
Coamo 5
Juana Diaz. 13
Ponce _- 52
Penuelns- 1
Yauco 16
Sabana (inimle 1
Guayanilln 9
San German 14
Mayaguez 39
414
BEPOBT OF THB QOVX^INOE OF POBTO BICO.
Anasoo 3
A«:iiadllla 6
Lares 10
San S^tMiBtian 2
Las Marias 1
Utuado 5
Adjantas 4
Arecibo 24
Oaraay 1
Manati 18
Clalcfl 2
Vega Baja
Vega Alta i->- 1
Toa Alta -__ 5
GoroEal 1
Dorado 3
Bayamon 13
Naranjito 2
Toa BaJa 4
Total 492
Claasea of schools iu which they are
studying —
Ck>Uegee and unlY^sities 141
High schools, acadeisieH, aud
seminaries 88
Private schools 55
Basiness schools 22
Public elementary- schools 21
Normal schools 17
Technical schools 12
Medical schools 7
Law schools 3
Dental schools ' 2
Unknown 144
Total 492
Average number of years iu
the United States 2. 48
It appears that a notable number are pursuing secondary and
advanced studies in the United States. It can not be doubted that
the habit of sending the younger generation to the United States,
which is more widespread than anticipated, will contribute to draw-
ing the two peoples closer together.
BUM MAS Y.
We may conclude our review of the schools by a summary of all
pupils enrolled March 1, 1907, in the various schools of the island.
Enumeration March i, 1901,
Graded.
Rural..
Total common
Scho<rf of practloal agriculture .
Industrial
High
Normal
Total public day schools,
lb
Ni^t schoo
Total public schools .
Private schools
Total schools .
1
, Number.
Pupfls
enroUed.
528
623
22,870
28,934
1,151
1
3
3
1
51,804
26
231
156
123
l,lfiO
74
52,330
2,646
1,233
184
54,065
5,dU2
1,417 60,287
In comparison with last year we find generally an increase in the
number of schools and in the number of pupils.
BBPOBT OF THE GOVBBNOR OF PORTO RICO. 415
CONGLU8IOM8.
The year, whose events have been recorded in this report, has been
one of commendable progress. Certain essential points may be
briefly stated: /
1. Legislation providing (a) improvements in regard to house
rents and titles to real estate, (6) high-school scholarships, (e) a
school building fund, (d) inci*eased appropriations.
2. An improved financial condition of school boards.
3. Provisions for more and better schoolhouses.
4. Notable progress in English.
5. Increase in number and enrollment of rural schools.
These results speak for themselves. They are due to no one person,
but to the cooperation of all. A thoroughly efficient and active
office force has worked in harmony with superintendents and teachers,
and all have enjoyed in increasing measure the support and aid of
the people of Porto Rico.
Accompanying this report are abstracts of the reports made to
me by the officials of the department and the usual statistical tables.
Respectfully submitted.
Roland P. Falkner,
Commissioner of Ed/ucation,
The Governor of Porto Rico.
Part II. — Abstracts of Reports made by the Assistant Commis-
sioner AND others.
assistant commissioner.
The assistant commissioner of education, Mr. E. W. Lord, has cer-
tain distinct branches of the service under his direct super\asion
and reports concerning them in part as follows :
AHEEICAN TBACHEBB.
Largely as a result of the work of the American teachers, the use
of English in the schools has continued to increase and the general
knowledge of the language has been greatly extended. During the
past school year 171 American teachers have been employed either
as special teachers of English or as teachers of grades in the larger
towns. Nearly every town on the island has been supplied with at
least one resident teacher ; in a few cases, in towns where conditions
make it difficult for an American to live, the English work has been
carried on under the supervision of a teacher who has made weekly
visits from some neighboring town. In some of the larger places
a considerable number of resident teachers are employed, there
being 31 in- San Juan, 26 in Ponce and 11 in Mayaguez. In several
smaUer towns two or three teachers are employed.
416
BEFOBT OF THE QOVERNOB OF POBXO BICO.
The teachers employed in Porto Rico come from nearly all parts
of the United States, as shown in the following table :
New York 40
MasBachnsetts 22
Penngylvania 20
Ohio 18
Indiana 7
Kansas ($
District of Columbia 3
Illinois 8
New Hampshire 3
Maryland 2
Michigan 2
Oregon 2
Bhode Island 2
Vermont
Maine 5
Wisconsin 5
New Jersey 4
Gonnectlcnt 3
Deleware 3
Alabama 1
Florida 1
Mississippi 1
Missouri 1
Nebraska 1
North Carolina 1
Virginia 1
Porto Rico 3
Canada 2
Total 171
The educational qualifications of the American teachers may be
judged from the following table showing the basis upon which
teachers have been granted tneir licenses in Forto Rico:
Graduates of colleges 49
Graduates of normal schools 41
Graduates of high schools 51
Holders of State certificates 20
Examination 10
8CII0LABSHIPS.
The government of Porto Rico is maintaining a considerable
number of students at different institutions in the United States.
The students so maintained are appointed in accordance with two
sections of the law, one of which provides for classical and profes-
sional education and the other for industrial education. Unaer the
first named law 25 young men may be maintained. The following
young men, who have been studying for the past few years, completed
their work in 1907: Rogelio Capestany y Oiler, Maryland Agricul-
tural College, degree of B. S.; eJesus Ma? Gonzalez, Rutgers Colle^,
degree of B. S.; Jos6 Padfn, Haverford College, degree of A. S. ;
Manuel T. Saldaiia, Lehigh University, degree of M. E.; Octavio
Jorddn Miranda, Medico Chirugical College, degree of Electrical
Engineer; Jose Gonzfilez, Jefferson Medical College, degree of
M. D.; Alejandro B. Guillod, Albany Medical College, degree of
M. D. The vacancies caused by the graduation of these students
have not yet been filled.
Under the second section of the law 20 young men and women are
receiving industrial education, the larger numoer being students at
Tuskegee Institute. The only change m the list of students during
the past year has been the appointment of Jose Quiiiones to fill a
vacancy which has existed since the previous year.
The legislature at its session of 1907 established a number of high
school scnolarships, in accordance with which provision arrange-
ments are now bem^ made to appoint graduates of the eighth grade
in different parts of the island to study in the Central H^h School
at San Juan and in the high schools of Ponce and Mayaguez.
SEPOBT OF THB OOVBBNOR OF POBTO BIGO. 417
PKDAGOGICAL LIBBABY.
Through the courtesy of the commissioner of the interior, the
pedagogical library of the department has been provided with much
more commodious and in every way more suitable quarters in the
first story of the Intendencia Building. The library during the
past year has been largely utilized by teachers and pupils of the
public schools and by employees of the department, but its usefulness
has been limited by its unsatisfactory location. In the new rooms
which it now occupies it can undoubtedly be made an element of
great value in our school work.
C0UB8E OF STUDY.
For the first time the department has been able to publish a com-
plete course of study for graded schools with sufficient instructions
to teachers to enable them to follow the course intelligently. This
course was published before the beginning of the last school year
and provides for the work of the first grade in Spanish, while that
of all other ^ades, from the second to the eighth inclusive, is in
English. This course has been universally followed and the good
results are already apparent.
The course of study for rural schools published two years ago
has been unchanged except for the addition of some practical work
in nature study and agriculture in many of the rural schools.
TUACHEBS* COURSE.
In accordance with the law and the custom of the department,
courses in English have been continued for Porto Rican teachers. A
special series of lessons in two volumes, prepared by the assistant
commissioner, was published by the department and provided the
principal part of the English work of the Porto Rican teachers. For
the benefit of those teachers so located that thev could not attend
the regular sessions of the English classes, a correspondence course
was instituted in which some 40 teachers were enrolled. By this
means for the first time every Porto Rican teacher regularly em-
ployed by the department in the public schools was enabled to take
regular lessons in English.
For the benefit of the American teachers the department has out-
lined courses in Spanish, has provided text-books, and supervised the
courses as far as practicable. This course was very generally fol-
lowed by the American teachers, and those who obtained sufficiently
high standing in the examination given at the close of the year were
granted certificates of proficiency.
TEXT-BOOKS.
The text-books adopted in accordance with the recommendations
of the text-book committee appointed by the commissioner two years
ago have proven generally satisfactory. The need for a local geog-
raphy has been strongly felt, and to meet this need Superintendents
Warshaw and Conant were requested to prepare a manuscript of a
geography of Porto Rico, to be published as a special chapter of
21162—8. Doc. 92, 60-1 27
418 BBPOBT OF THE GOVEBNOB OF POBTO BICO.
Ck)mman and Gerson's Geography Primer. The manuscript pre-
pared by these gentlemen was carefully revised in this office and will
undoubtedly be of much value in our school work.
In accoraance with the provision of the law requiring the depart-
ment to publish a volume of Porto Kican literature a contract was
made with Senor D. Manuel Fern&ndez Juncos for the preparaticm
of a work of this nature, and the volume edited by him, entitled "An-
tolo£(ia Puertorriguena," has been adopted for regular use as a read-
ing book in the higher grades.
CHIEF OF DIVISION OF BECORDS.
The chief of the division of records, Mr. R. R. Lutz, reports that
on assuming charge of the office in May, 1906^ he found tne records
fairly complete, but, due to the unwieldy and inconvenient system in
use, they were in many important matters practically inaccessible.
A large part of the work in this division during this year has been
devoted to placing on file in compact, convenient form a complete
statement or the qualifications, education, and length and character
of the services of each teacher employed in the public schools.
To secure complete records of the earlier years, especially of super-
intendents' repoi^ts on the teachers' work, in the schools was a matter
of considerable difficulty, and the task was somewhat longer and
more arduous than was anticipated. However, the practical value
of the results fully lustified the expenditure of time and labor in-
volved. Their usefulness became apparent when the annual issue of
certificates was made at the end of the year. Under the system em-
ployed this year the entire record of the teacher was taken into
accoimt in fixing the term of his license or in making decisions as to
renewal or nonrenewal of licenses. The recommendations of the su-
perintendents were followed in all cases where such recommendations
were borne out by the visit and annual reports and by the previous
record of the teacher.
The data contained in the records were carefully tabulated at the
end of the year, and the following is a summary, in a somewhat
abbreviated form, of the more important information:
TEACHERS* LICENSES.
Durinfi; the school year of 1906-7, 1^387 persons held licenses issued
by the aepartment of education. Divided into classes they are as
follows: !rrincipals. 111; graded, 398; English graded, 125; rural,
621; preparatory, 66; English, 146; special, 31.
Of these licenses 963 were of the second salary class, 192 of the
third salary class, and 232 unclassified. The unclassified licenses
comprise 66 preparatory licenses, 146 English licenses, and 31 special
licenses.
Term of licenses. — ^Up to the present time teachers' licenses have
been issued for terms or one, two, and three years. Of those in force
during 1906-7, 814 were valid for one year, 230 for two years, and
343 for three years. Of the two-year licenses, 31 lapsed at the end
of the year, the remaining 199 being valid until the end of the school
year ot 1907-8. Of the three-year licenses, 285 lapsed at the end of
BEPOBT OF THE GOVERNOB OF PORTO RICO, 41^
the school year, two will lapse in June, 1908, the remaining 56 being
valid until 1909.
Origin of licenses, — As a result of the examinations held at various
times during the year 145 new teachers received licenses. Of the re-
maining licenses in force, 1,044 were renewals of those held in pre-
vious years, 85 were issued on presentation of diplomas from the
Insular Normal School, 11 were oased on State certificates issued in
the United States, 21 on diplomas from hi^h schools in the United
States, 28 on diplomas from normal schools in the United States, and
32 on' diplomas from colleges or universities in the United States.
EMPLOYMENT OF TEACHERS.
In view of the continued scarcity of teachers, a special effort was
made to secure information bearing on this point. Only 143 teachers
of the total number holding licenses were not employed in the schools
at some time during the year. This leaves 1,244 employed during
the year, the number actually employed at the end of the year being
1,174. The distribution as regards positions held is as follows:
Principals, 28; graded, 309: English graded, 112; rural, 542; pre-
paratory, 55; English, 131; special, 56; clerks in offices of super-
mtendents, 6; assistant superintendents, 4; night school teachers
not teaching in day school, 1.
It has not been possible in all cases to secure information regard-
ing the occupations of teachers who are not employed in the public
schools during the year, although as far as we were able this was
done. The number of persons holding the rural license, but not em-
ployed in the public schools, is 59. Of these 2 were employed in
private schools, 13 were studying in the Insular Normal School, 1
was studying in the United States, 10 were under suspension on ac-
count of failure to pass the English examination, and 1 was employed
in a commercial house. Regarding the occupations and whereabouts
of the remaining 32 rural teachers no information could be obtained.
A number of graded and English graded teachers left the schools
during the past year to take positions in the Federal civil service.
These Constitute a distinct loss to the schools, as they come from the
most intelligent and progressive class of teachers and will probably
not take up school work again.
ALLOTMENT OF SCHOOLS.
In order to facilitate the termination and approval of the budgets
of the school boards by the end of the fiscal year, the allotment of
schools was taken up somewhat earlier than was done last year and
was entirely finished by the end of May. This gave the school boards
the month of June in which to make up and suomit for approval the
budgets for the coming fiscal year, thus avoiding the oelay which
has occurred in previous years, and which often resulted in tying
lip the school funds at the time they were most needed.
In making the assignment of schools to the various municipalities,
a special effort was made to eliminate the inequalities of distribution
caused by the former plan of allotting increases to those municipali-
ties thaf petitioned for them most insistently without taking into
consideration other important factors which enter into the problem.
420 REPOBT OF THE OOVEBNOR OF POBTO BICO.
SCHOOL BOABDS.
The school boards elected in November took possession of their
offices on January 7. Fortunately a considerable number of the
members of the old boards, 70 in all, were reelected, and largely due
to this fact the new boards experienced little difficulty in ti&ng up
the work of their predecessors without serious interruption. As in
past years, the percentage of resignations is quite large, 29 of the 198
members having resigned within a period of six months from the
date of their election.
During the past year superintendents were required to forward to
the department a separate report on each meeting held by the school
boards of the various districts. Where the reports were properly
made out, considerable useful information was thus obtained. A
small proportion of the reports were practically worthless on account
of their vagueness and brevity, and in one district at least only about
one-third of the meetings held were reported on.
The total number of meetings reported during the year were 734.
Of these 417 were regular meetings and 317 were special meetings.
Of the meetings reported, 361, or slightly under 50 per cent, were
attended by the superintendents. The proportion between the total
number of meetings held and the number attended by the superin-
tendents varies considerably in different districts and in nearly every
case appears to be in direct proportion to the influence wielded by the
supermtendent in the local administration of the schools.
GENERAL BUPBRINTENDEXT, CHIEF OF DIVISION OF SUPERVISION AND
STATISTICS.
Mr. L. p. Ayres, general superintendent, reports that he has visited
during the school year 16 out of 19 districts. Although some of these
were very short, a great deal was done in the line of general inspec-
tion of schools and conferring with local superintendents, teachers,
and school authorities. Of the value of these visits there can be no
doubt, and it is very apparent that during the coming year the work
of the division must be so arranged as to allow far more time for this
work. • Plans looking to bringing this about are well under way.
Besides visits of inspection another important part of the work
consists in visiting districts for the purpose of conducting examina-
tions, and attending teachers' institutes. During the past year the
general superintendent has attended and made addresses in four
teachers' institutes, and acted as a member of examining boards which
have conducted oral examinations in English of about 150 teachers,
and examinations for the English graded certificate of a slightly
larger number of teachers.
More progress has been made in that part of the supervision of
teachers' work which is done in the central office than in actual
supervision in the field. In this work the end which has steadily
been kept in view has been the gathering of such information regard-
ing the work of teachers and superintendents as would best enable
the department to be cognizant of the efficiency of their work and to
assist them in increasing it. As a basis for satisfactorily attaining
this end an endeavor has been made to perfect a system of
records and filing by which, at the end *of the year, it would be pos-
BEPORT OF THE GOVBBNOR OF PORTO RICO. 421
sible to obtain complete and accurate information regarding the
year's work of any teacher, and at any time during the year the same
mformation so far as complete up to that time. While the system
is not yet entirely satisfactory, it has been to such a degree perfected
that now, at the close of the school year, anyone by consulting the
card index of the division may find filed for each teacher the reports
of all the visits made by the superintendent to the school during the
year, the card showing the record of the teacher's work in English,
together with the per cents obtained in the examinations, the card
showing the teacher's record of absences, the rating form giving in
detail the superintendent's opinion as to the teacher's personal and
professional qualifications, and finally the card showing the record
of enrollment, promotions, and persistence of enrollment in the
teacher's room during the year. It will thus be seen that the avail-
able information regarding the work of each individual teacher is
very complete and practical. By means of recapitulation records,
which are kept in the division during the year, all of this informa-
tion, as it anects any given municipality or district, or the entire
island, is systematically kept in conveniently available form. In
many minor details the forms used for reports of visits of superin-
tendents to schools have been improved, and by means of the records
mentioned above close track has oeen kept of the number and results
of superintendents' visits, per school, per town, and per district.
Another line of work closely related to the foregoing, and which
was also begun before the beginning of the fiscal year just closed,
is the study of what happens k> the pupil after he has been enrolled,
how long he remains in school, how he moved from grade to grade,
and when and why he leaves. These problems, very extensively
studied last year and very carefully treated in the report of the com-
missioner^ have continued to be the subject of continual work during
the year just closed. In the study of these problems a very careful
census was taken in March, 1907, as was done in March, 1906, of the
sex, age, grade, and number of years of schooling of all of the chil-
dren enrolled in our public schools. Iq addition a careful record has
been made of the promotions of children in each room and grade in
the island, and some investigations into the extent of previous experi-
ence, both of the children promoted and of those not promoted. In
addition, and closely related to this investigation, a study has been
made of the persistence of enrollment. As the result of the investi-
gation of last year, many of the evils disclosed have to a great degree
een remedied, and there is every reason to expect that the figures for
the present year will shed an even brighter light upon the existing
conditions and make further improvement possible. These and
related problems were extensively discussed at the annual confer-
ence of superintendents held in San Juan on January 17 and 18,
and so great was the interest there awakened and displayed that
it may be accepted as certain that the field force as a whole will
continue workiujg to improve the existing conditions in regard to
grading, promotions, and persistence of enrollment.
Besides the preparation of these tables for the commissioner's re-
port, which annually forms an important part of the work of the
division, statistical statements of minor extent and importance are
continually being prepared and sent to the superintendents with the
object of always keeping them in touch witn the progress of the
422
REPORT OF THE QOVEBNOR OF PORTO BICO.
work and giving them the advantage of the special invefitigations
made touchmg various phases of school conditions which from time
to time assume special importance and interest. During the year
just closed there nave been sent out 28 circular letters prepared in
the division and 26 pages of statistical tables.
In connection with the annual census taken on March 1, two
special investigations were made. The first was an attempt to gather,
as correctly as possible, the most essential statistics concerning the
private schools of the island. A similar investigation had been made
one year before, and it is believed that reasonably correct jSgures were
gathered both times. The other investigation was an attempt to
ascertain how many Porto Rican students were studying in the
United States, what institutions they were attending, from what
towns in the island they came, and how long they had been in the
United States. The results were interesting and valuable, as show-
ing how great an interest has been awakened in Porto Rico along
educational lines and how large a number of young men and women
are pursuing professional and advanced studies in the United States.
During the present fiscal year a decided improvement has been made
in the material equipment of the division. New furniture has been
Eurchased, which makes possible the keeping of records in very much
Btter and more accessible form than before. There have also been
purchased and ei^ht-column comptometer to assist in performing the
many arithmetical calculations incidental to the statistical work, and
a new typewriter specially fitted for tabulating.
SUPERINTENDENT OF EXAMINATIONS.
The superintendent of examinations, Mr. Enrique Hernandez,
reports upon six important examinations held during the year as
follows :
1. Preparatory teacher' h license, July, 1906. — One hundred and eighty-sevei
candidates presented themselves at the examination for preparatory teacher's
license, but only 77 passed it successfully. Although this examination was in-
tended for pupils of the sixth and seventh grades, pupils of the eighth grade
and persons holding the common school diploma were permitted to take this ex-
amination. In spite of this and also of the fact that the questions asked were
very easy, only four of the successful candidates obtained more than 90 per cent
total average, the highest mark being 91.60 per cent.
2. Examinations for common school diploma, for rural teacher's license, and
for graded teacher's license, September, 1906, — The results of these examina-
tions were as follows :
Common school diploma..
Rural teacher's license
Graded teacher's license —
Number
of can-
didates.
139
91
68
Passed sncoesfr-
fully.
Number.
40
25
14
Percent.
SI. 01
27.47
26.42
Credited With
some subjects.
Number, i Per cent.
21
39
18
16.28
42.86
33.96
Fafled.
Number. . Per cent.
68
27
21
r.2.71
29.67
39.62
Most of the successful candidates passed some of the subjects in the examina-
tions previously held.
BEPORT OF THE GOVERNOR OF PORTO RICO.
428
3. Examinations of rural, graded, and principal licenses January, 1907. — The
resnlts of the examination for the several kinds of licenses are shown by the
following flgares:
Rural license:
Passed the examination in all subjects 33
Received credit in some of the subjects 30
Failed 20
Total 83
Graded license:
Passed the examination in all subjects 6
Received credit in some of the subjects 10
Failed 13
Total , 29
The only candidate for prlndpars license did not pass the examination, but
was credited with four subjects
4. Examination in Spanish for American teachers May, 1901. — Forty-six
American teachers took this examination, of which number 37 passed suc-
cessfully and 9 failed, as shown in the following table :
Number
of can-
didates.
6
Id
22
Passed.
Failed.
Advanced couneL
Intermediate coarse.
mementAry cnun>6- _ _ . _ .
6
18
14
1
8
Total
4S
87
9
5. Examination in English for Porto Rican teachers June, 1907, — Classified in
accordance with the courses of study taken by the teachers, as prescribed by
act of legislature March 9, 1905, we find the following results :
Number
of can-
didates.
Passed.
Palled.
Advanced course _
372
882
206
29
829
827
179
26
3
Intermediate course _
85
Elementary course
26
Correspondence course.
4
Total _
968
900
68
As shown by the above table, 92.98 per cent of the number of candidates
passed this examination successfully and 7.02 per cent failed. In the examina-
tion held last year an average of 90.62 per cent passed successfully and 9.38
per cent failed.
6. Common school diploma, and common school diploma and rural license
combined June, 1907. — ^The following are the results of this examination :
Passed in all subjects.
Received eredlt in some of the subjects.
Palled
Total number of candidates
Common school
diploma.
Number.
169
196
49
414
Percent.
40.82
47.84
11.84
Rural license.
Number.
60
101
197
Per cent.
80.46
61.27
18.27
424 REPORT OF THE GOVERNOR OF PORTO RICO.
CHIEF OF DIVISION OF PROPERTY AND ACCOUNTS.
The chief of the division of property and accounts, Mr. C. O. Lord,
reports that the property handled by the division was valued at
$80,039.60, an increase of nearly $10,000 over the last year. The prop-
erty has been handled at a decreased cost, though somewhat larger
expenses have been incurred in transportation due to advancing rates
of carriage.
The record of the expenditures of the department is as follows :
Regular Accounts,
Receipts:
An act making appropriations for the necessary expenses of
carrying on the government of Porto Rico for the fiscal year
ending June 30, 1907, and for other purposes $648,235.00
By supplementary legislative appropriations 3,000.00
Assignment from contingent fund governor of Porto Rico 150.00
Repayments to Tarious appropriations 36fi. 90
Total - 651, 751. 90
Disbursements :
Salaries, ofllce of commissioner $26,177.06
Incidentals and travel 4, 835. 10
Postage ^ 1, 800. 00
: 32, 812. 16
Text books and school supplies 34,689.73
Transportation of same 1,096.52
35, 786. 25
Salaries, common schools 424,527.42
Travel and incidentals, common schools 10,300.00
434,827.42
Salaries, superintendents of schools 23,147.21
Travel and incidentals, superintendents 9,493.92
32, 641. 13
High and graded schools, salaries 40,928.67
Incidentals, high and graded schools 2,277.85
43, 206. 52
Library and museum, department of education 422.65
Instruction and training of young men and women
from Porto Rico in the United States 9,600.01
Technical education, Porto Rican students in the
United States 5, 000. 00
Education, young men and women in the insular
normal schools 5,175.79
19, 775. 80
Salaries, mechanical schools 11,616.29
Supplies and Incidentals 4,631.62
Rent and repair, mechanical schools 2,994.01
19 241.92
Balance June 30, 1907 38,088,05
Total 651, 751. 90
Miscellaneous funds:
Establishment and maintenance of industrial schools (no fiscal year) :
Balance July 1, 1906 $11,264.06
Balance June 30, 1907 11,264.06
Establishment and maintenance of industrial schools (trust funds) :
Balance July 1, 1906 152.47
Repayments sales Industrial school articles 389.56
Balance June 30, 1907 542.03
BEPOBT OP THE OOTEBNOB OF POBTO BICO.
426
Common schools equipment (no fiscal year) :
Balance July 1, 1006 14,038.84
Repayments furniture sold school boards 2,378.88
6, 417. 72
School desks and equipment' 5,494.61
Balance June 80, 1907 928. 11
Repairs to San Francisco Barraclss :
Balance July 1, 1906 45.81
Bxpended in repairs and remodeling for school purposes 45. 80
Balance June 30, 1907 .01
Trust funds — School extension in Porto Rico,
Balance July 1, 1906 $60,405.86
Repayments by municipalities of proportional siiares of
cost of buildings erected by the department of educa-
tion 14, 606. 68
<65, 014. 03
Salaries, trayels, and incidentals 7,907.66
Brection of buildings 18,773.96
Balance June 30, 1907, erection of buildings 2B» 369. 17
Balance June 30, 1907, general fund 14, 963. 24
65,014.03
8UMMART.
Rflffolar appropriatlont ..
S^ool eztaulon in Porto Bico (trust fund)
SstsbltehineDt and maintcnanoe of Industrial aehools (ho fiscal year).
EstabllshmeDt and maintenance of Industrial schools (trust fund)
Oommon schools equipment (no fiscal year)
Repairs to San Franoiseo barracks
Balance Jun^ 30, 1007
Total
Receipts.
9061,761.W
66,014.03
11,264.06
642.06
6,417.72
46.81
735,036.56
Disburse-
ments.
$618,713.83
26,681.62
5,404.61
45.80
84,080.67
735,066.55
CHIEF OF DIVISION OF SCHOOL BOARD ACCOUNTING.
The chief of the division, Mr. A. Gonzalez Font, reports that the
system of bookkeeping introduced among the school ooards at the
lleffinning of the fiscal year has worked extremely well. Harmonious
relations have marked the year's work. The plan of dividing the
budget into two parts has given great satisfaction. Under this sys-
tem the regular budget of each board was made on the basis of its
probable revenue as estimated by the treasury department. A sup-
plementary budget based on the cash on hand on July 1, 1907, was
afterwards prepared. So far as possible it was sought to have the
regular budget cover the regularly recurring annual expenses and
devote the supplementary budget to extraordinarv expenditures.
Thanks to the economy practiced by the school boards, they find
themselves in an unusually favorable situation. This is reflected in
the increased balance shown by the following summary of financial
operations :
426
REPOBT OF THE GOVEBNOB OF POBTO BICO.
To balance deposited in tbe American Colonial Bank In favor of
the school boards , $43,228.51
Total amount received by treasurers of school boards from July 1«
1906, to June 30, 1907 272,134.19
Total amount retained by the treasurer of Porto Rico during the
fiscal year 1906-7 in payment of school-construction loans 19, 442. 85
Total amount retained by the treasurer of Porto Rico during the
fiscal year 1906-7 in excess of treasury bond 11,646. 24
Total 346,451.79
Disbursements.
Payments made during the fiscal year 1906-7 :
A. Rent of school houses $60,049.88
B. House rent for teachers 74,443.97
C. Salaries employees local boards 33,007.88
D. Contingent expenses 4,662.11
B. Equipment and furniture 8,932.31
P. Text-books and supplies 1,312.55
G. Extraordinary expenses 56,007.49
238, 416. 19
Amount paid on account of loans for the construction of school
houses 19, 442- 85
Total 257, 859. 04
Balance:
Deposited in the American Colonial Bank $76,946.51
Cash in hands of insular treasury 11,646.51
88,592.75
Total 346, 461. 79
SCHOOt. BUIIJ>IN08.
In his annual report the chief of the division of school buildings,
Mr. L. D. Lindsley, presents the following tabular statement of con-
struction work under the supervision and direction of the depart-
ment during the fiscal year 1907 :
BUILDINOB COMPLETED DURING FISCAL YEAR ENDING JUNE 30, 1907.
Town.
Kind and material.
Catano
Coamo
ToaBaja
Arroyo
Bayamon
Isabela
Utoado
Rio Pledraa
Caffuas
Yabucoa
Lares (additional) . .
Patlllas (additional)
Masonry
Masonry
Frame
Frame
Frame
Portable, frame
Portable, frame
Portable, frame
Portable, frame
Portable, frame
Masonry
Frame
Nmn-
berof
rooms.
6
6
4
4
2
1
1
1
1
1
2
1
By whom paid.
Department
Board
Department and board
Board
Department
Department
Department
Department
D^artment
Department
Department and board
Board
Ck>8t.
18,88100
7,384.00
3,742.00
3,8oaoo
1,300.00
i,ooaoo
i.ooaoo
96a 00
096ul8
1,000.00
3,79a 00
i,ooaoo
34,960.18
BEPORT OP THE GOVEBNOB OP POBTO BICO.
427
BUILDINGS NEARINQ COMPLETION END OF FISCAL YEAR JUNE 30, 1907.
Town.
Vieques
Salinas
Quebr&dlUas..
Aguas Bmnas
Kind and materiaL
Num-
ber of
rooms.
Cement blocks
Cement blocks
Frame
6
4
3
Frame
By whom paid.
Cost.
Department and board
Board
Department
Department
$10, 75a 00
7,509.00
4,270.00
3,87a 00
26,480.00
BUILDINGS CONVERTED AND REPAIRED DURING FISCAL YEAR ENDING JUNE 30,
1907.
MayagoezC Federal hospital) .
Bayamon ,
Mayaguez (graded) ,
Masonry
Frame..
Masonry
15
(«)
Department
Department and board
S2,ioaoo
Toaoo
750.81
3,550.81
o Gallery.
b Roof.
Referring to the above list, among the buildings completed it will
be noted that an innovation has been introduceain the purchase of
five portable rural school buildings. It was hoped at the time these
buildings were purchased that a considerable reduction in cost of
rural schoolhouses might thereby be effected, but owing to the ^ilure
of a competing steamship line between New York and San Juan, with
the resultant raising of freight rates by the old companies, the cost
of these buildings considerably exceeded the estimate. It will require
several jears to tfest their durability in this climate.
Turning to the list of buildings nearing completion, it will be
noted that there are two of cement blocks. This is in line with the
recommendation of the chief of this division in the last annual report,
and it is believed that the results will fully justify the departure
fi'om the old construction, known as Mamposteria.
The acquisition by the department and conversion into a school
building of the Federal hospital at Mayaguez has provided 15 large
and well-lighted schoolrooms, besides the necessary offices, store-
rooms, etc.
SCHOOL DISTRICT NO. 1. SAN JUAN.
School district No. 1 comprises the towns of San Juan and Rio
Piedras. Number of day schools, 102; number of teachers. 111;
superintendent. Glen Edwards.
The school system within the city has fallen of its own weight into
four groops, namely, the first grades, in which teaching in the Span-
ish language predominates; the second, third, and fourth grades, in
which teaching in the English language maintains and to which the
Porto Rican teaching in English is limited ; the fifth, sixth, seventh,
and eighth grades, m which teaching in English also holds and to
which only Americans are appointed, and, finally, the high school.
Keeping these divisions in mind, perhaps the liest distribution of
accommodations would be to erect two 10-room buildings, one in the
east and the other in the west end of town for the first-grade children
of the city ; a 20-room building near the Plaza Colon for the pupils
of the second, third, and fourth grades from all parts of the city,
and a high and grammar school building somewhere near the present
428 REPORT OP THE GOVERNOR OF PORTO RICO.
market place. The rapidly growing population of Puerta <te Tierra
and of Santurce calls for a 16-room school in the first, a 20-rooin
school near stop 17, and a 10-room school near stop 25 in the second.
The situation in Bio Piedras as to housing is very encoura^ng.
The new provision in the law which permits the school boards to
buy and hold property in its corporate name has so hastened matters
that the school board of Rio Piedras has obtained by purchase or by
gift six very desirable lots on which to build. With tne funds in its
Possession it will be able to erect at once a frame building in the
arrio of Monacillo, a cement block building near kilometer 21 on
Carretera No. 1, and to purchase and repair a building in the
barrio of Cupey Bajo for use as a school. When these rands are
exhausted the school board should at once make the effort to obtain a
loan from the insular government of $6,000. With this amount it
could replace every school now in use on the Ponce and Carolina
Carreteras with permanent cement block buildings, erect new frame
buildings in the interior barrios, and make the necessary improve-
ments in and around the Hawthorne graded school.
There is much waste in the janitor service in San Juan, a janitor
being appointed for every four rooms in the graded schools and
one for every two rooms in the rural schools.
In contrast with this system is the plan proposed in Rio Piedras
for the coming year. One janitor will take care of the ten schools.
To do this he must travel in a northerly direction 2 miles, eastward
2 miles, and southward 8 miles from the center of the town.
If such a plan is practicable in Rio Piedras with its scattered
schoolhouses, how much more easily could it be adapted to San
Juan where the schools are comparativly close to one another.
The problem of a proper enrollment in San Juan has a great diffi-
culty to contend with in the inadequacy of the buildings, nor has the
attendance been all that it should he. In this matter the superintend-
ent can do little without the hearty cooperation of the l)oara. It is to
be regretted that the board does not take a more active interest in this
phase of school work.
English work in the district has been very successful in the third
and fourth grades, but less satisfactory in the second grade. This
is due to two factors; first, the fact that the best teachers were not
employed in this grade, and, second, to the fact that the English work
starts in this grade.
The superintendent vigorously defends the plan for San Juan of
having the major part at least of the work of the first grade in the
Spanish language. His point of view is that in the first grade must
be taught principally good school habits, and that this can best be
done by the use of the nome lan^age. With the untrained and un-
disciplined children who pour into the schools this is occupation
enough for the teacher. Toward the end of the vear classroom orders
may be ^adually introduced in English, and some counting and
simple arithmetic done in that lan^age.
Tne English classes for Porto Rican teachers have been markedly
successful. This is due in great measure to the large number of
teachers necessitating a special organization of the work and the em-
plovment of a highly gifted American teacher exclusively in it.
The scarcity of buildings suited to large schools has led in San
Juan to the renting of smaller buildings which have been used as
REPORT OF THE GOVERNOR OF PORTO RICO. 429
rural schools oftentimes in the immediate neighborhood of the
graded schools. This is a very unsatisfactory arrangement, since it
makes distinctions in the grade of instruction offered in the same
streets. The absorption of these small rural schools in the larger
graded groups can be most effectively accomplished through larger
and better building in Puerta de Tierra and Santurce. In the mean-
time they should m a number of instances be raised to graded rank
and aiBliated with the nearest graded group.
Night schools in San Juan have a somewhat broader scope than in
the smaller towns. Better provision should be made for adults, and
the experience of the year leads to the belief that a night school for
adults exclusively would ffive excellent results in San Juan.
While acknowledging the better results of this year's institute over
previous efforts the superintendent is of the opinion that institutes
as they are now conducted do not meet the needs of the teachers.
He says:
Dividing the teachers into the progressive and nonprogressive, It is a ques-
tion whether it is worth while taking the progressive teachers away from their
regular work for a day or two in order that they may attend a conference which
is limited seriously in scope and effectiveness by the small absorptive capacity
of the nonprogressive group. There should be some special work for the latter
in order that the first may be free to progress at their own speed. A line of
division for the two groups can be found in the English work. The following is
quoted from a letter written to the commissioner of education, dated April
5, 1907:
**The number of Porto Rican teachers holding English graded licenses has
reached such proportions that something should be done to bring the fact and
its importance vividly before the island. To this end, a teachers' institute
should be organized, the programme to be entirely In the English language. Some
centrally situated town olferlng accommodations for 400 persons e^ould be
selected. There are several difficulties in the way. It will be hard to find
accommodations for so many people, the cost of transportation will be heavy,
and the question of board will be perplexing. None of these ought to be insur-
mountable, however, for if the barracks could be secured for the use of the
institute, Albonlto would be the ideal town, and the legislature might be in-
duced to set aside a sum sufiaclent to cover a good share of the cost of board
and travel,"
The report closes with an expression of CTeat satisfaction that some
of the long- felt need for better school buildings is soon to be met by
the erection of the large 20-room building in me Plaza Colon.
SCHOOL DISTRICT NO. 2, CAROLINA.
School district No. 2 comprises the towns of Carolina, Trujillo
Alto, Rio Grande, and Loiza. Number of day schools, 46; number
of teachers, 49; superintendent, George L. Spaulding.
Attendance in the schools of the district is considerably affected by
the prevailing agricultural pursuits. Where sugar cane is dominant
there is a tendency toward slack attendance in the second term of the
year, January to March, since larger boys are drawn into the work
of cutting the cane. It is suggested that a school year beginning in
July, with vacation months during the winter, would give more sat-
isfactory results in such regions.
In general, satisfactory attendance may be reported. Very help-
ful as a stimulus to teachers has been the practice of making a
monthly report of schools having a high attendance percentage.
Whenever enrollment and attendance were deficient the attention of
480 REPORT or THE GOVERNOR OF PORTO RICO.
teachers has been called to the fact. In the case of rural schools a
persistently bad record has led to the closing of the schools and their
transfer to other points of the district. The apprehension of such a
change has several times had very efficient results and made the
transfer unnecessary. The superintendent believes that this method
accomplishes better results than having recourse to the law and com-
pelling unwilling parents to send their children to school. The ob-
vious objection to this plan is the dissipation of energy in school
work, and this makes it simply a measure of final resort to be used
sparingly.
I English has not yet been authorized* as the school language in this
district, but steps looking to its introduction have been taken. Some
of the subjects have been taught in English whenever possible under
the direction of the American teachers. An attempt has been made
to teach in the first grade the numbers in English, though all instruc-
tion is in Spanish. In questioning the children the teacher uses the
Spanish lan^age, but gives the English names to the numbers. This
may result in a mere linguistic hodgepodge or it may accomplish
its purpose of bridging over the difficult step from the Spanish first
grade to the English second grade.
Strenuous efforts have been made to encourage the use of English
among the teachers and develop in them the habit of employing
that language. English was made the exclusive means of commu-
nication between the teachers and the superintendent's office. The
regular classes in English for the Porto Rican teachers were supple-
mented by writing compositions in that language. Several teacners'
conferences were held during the year in which English only was
used, and, by request of the superintendent, that language was used
in the annual teachers' conference of the district. The superinten-
dent is highly encouraged by the results of these efforts and believes
that he sees a hopeful progress among the teachers.
Four night schools in the district have had to cope with the usual
difficulites of irregular attendance and brief enrollments. The agri-
cultural school at Carolina is located on land Quite unsuited to
farming operations and in the past year has sunered more than
usual from the considerable rains of the early part of the year and
the pronounced drought of a later period.
Not a little difficulty has been experienced in adopting the standard
course of study to the needs of the schools in this aistrict.
DISTRICT NO. 3, FAJARDO.
School district No. 3 comprises the towns of Fajardo, Naguabo, and
Vieques. Number of day schools, 47 ; number of teachers, 47 ; super-
intendent, Harold M. Stiles.
The district suffered at the beginning of the school year from fre-
quent changes in its executive officers. In the earlv part of the year,
owing to the difficulties in the way of opening up the same number of
schools as in the previous year, the aggi'egate attendance of the dis-
trict was hardly satisfactory. Later on more schools were opened and
some were given a double enrollment, bringing up the total to a figure
which compares satisfactorily with that of the preceding year.
In general the attendance in the rural schools is good, hut there is
much variation. It would seem to depend chiefly upon the personality
BEPORT OF THE GOVERNOR OF PORTO RICO. 431
of the teacher and the extent to which he keeps in touch with his peo-
ple whether he secures good attendance or fails to do so. There are
not lacking cases of nonresident rural teachers who, though suffi-
ciently faithful in their duties within the school house, fail utterly in
this larger aspect of their work.
Attendance in two schools has been better in Naguabo and Vieques
than in Fajardo. In the latter vown population is somewhat scat-
tered. A considerable number of children of upper grades live in the
settlement of the Plaza, where the distance is a serious factor in bad
weather.
Both Na^abo and Fajardo have had to struggle with inadequate
school facilities. Due to prosperous sugar centrals there has been a
large increase of the urban population. In Fajardo the difficulty was
in part overcome by the removal of a rural school to town, giving it
also a double enrollment. Belief can only come by the assignment of
new schools to these towns. Fajardo has contracted a loan for a six-
room school building, which will accommodate the schools now in
rented buildings and also provide additional schools. The building
in Vieques now under construction will replace the old rented build-
ing in a most acceptable manner, but will be too small for the needs of
the town. The Vieques board has under contemplation the erection
of a second building, and with its ample funds should be able to carry
out its purposes.
Progress in English is noted, that language being gradually intro-
duced as a medium of instruction. There was some difficulty m mak-
ing the change, but the results have proven satisfactory. A primary
difficulty seems to be the keeping of a good class of American teach-
ers, and the district has suffered oy transfers. It has been the experi-
ence in this district that {he transition from Spanish in the first grade
to English in the second is too abrupt, and it is recommended that
more attention be given in the first grade to English teaching.
Night schools show a smaller but more regular attendance in the
second term. One reason for a shifting enrollment noted in this dis-
trict is that parents sometimes send tneir children to night school
until an opening occurs in the day schools and then transfer them to
the latter. Recognizing the ineffectiveness of the night school from
many points of view, the superintendent is convinced that they are
rendering an important service.
DISTRICT NO. 4, HUMACAO.
School district No. 4 comprises the towns of Humacao, Yabucoa,
Maunabo, and PatUlas. Number of day schools, 46 ; number of teach-
ers, 45 ; superintendent, John Mellowes.
Very special attention has been given in the past year to matters
of enrollment and attendance, with gratifying results in a more
stable enrollment and more regular attendance. One effective method
in securing this result has been a careful scrutiny of all requests to
remove children from school and the denial of those which did
not appear to be justified. Despite all these efforts the aggregate
number of children in attendance has not increased. It was found
impracticable for lack of teachers to open the same number of rural
schools as in previous years.
483 BEPOBT OF THE OOVEBNOB OF POBTO BICO.
Prompt and regular attendance has been secured by the inunediate
investigation of all cases of irregularity. In a number of cases par-
ents have been judicially warned of their responsibility in this direc-
tion, though no fines were imposed. With greater steadiness in the
enrollment and with greater regularity in attendance, there has been
an opportunity for better work. It must be noted, however, that this
has been in part offset by many absences of teachers, whidi have
seriously impeded the process of the school work.
In the sraded schools ox Humacao and Yabucoa the work has been
done on the half-English half-Spanish plan. Pro^gress has bem slow
but steady, and the next year promises better things* In Humacao
special supervision has been given to the work in English by a special
American teacher and the superintendent. A daily class of the na-
tive teachers for comment and suggestion in regara to the work was
held. If possible an effort will hd made to have a similar arrange-
ment next year in Yabucoa. In the smaller towns of Maunabo and
Patillas it will probably not be possible to organize the schools on a
satisfactory English basis for some time to come.
When there is a fair knowledge of English among pupils and
teachers there is little difficulty in following the course of study pro-
vided by the department. Wlien this is not the case there is great
difficulty in the matter of grading pupils. Pupils who have reached
the seventh grade in Spanish can not continue in that grade when the
work is begun in English. They must be reduced to a grade better
suited to their limited English vocabulary. This difficulty, which also
works some injustice to the pupils, will only gradually disappear.
Until it is overcome there must be some confusion and not a little dis-
content among the pupils.
Each town in the district has one or more rural or preparatory
schools within the town limits. They are in effect part of the town
school system. They are the result of two factors, the inadequacy
of the graded schools for the town needs and the unwillinsn^ of
teachers to go out into the rural districts. They are anomafous and
should be done away with. The location of these schools in town
limits is robbing the countryside of the benefits intended for it
The need of more rural schools in this district is very sreat. Strenu-
ous efforts to secure rural teachers have led to no results. It is to be
hoped that with an increase in the ranks of rural teachers it will
be possible to make larger provision for the needs of this district
We have thus far failed to fill the (juota allotted.
The six night schools in the district have not given very good
results. The drain upon the teachers is great, and it is doubtful
whether it is wise to continue them.
Good results flowed from the annual teacher's institute. The
subjects discussed were thoroughly practical and the interest of the
teachers was very great. A ^>oa public meeting was held in con-*
nection with the institute.
There has been much interest in improving school buildings.
Patillas has added a room to its graded school building. Hamacao
is to have a two-room building at the Plaza, and is looking to the
department for encouragement to build new buildings in town.
Maunabo has not yet made up its mind as to a location. Repairs
have been made willingly by the school boards when necessary.
BEPOBT OF THE GOVEENOB OF POETO EICO. 438
Pleasant relations have prevailed with the school boards throughout
the year, and there has always been a friendly cooperation in the
school work.
DISTRICT NO. 6, CAGUAS.
School district No. 5 comprises the towns of Caguas, Gurabo,
Juncos, San Liotenzo, and Aguas Buenas. Number ot day schools,
53 ; number of teachers, 50 ; superintendent, C. A. Reichard.
The region comprised within this district has undergone marked
economic changes which have materially affected school work. The
enormous growth of the tobacco industry has led to the small land-
holders selling their land to the tobacco companies and moving town-
ward, so that the town population, more especially of Caguas and to
some extent of Juncos, has considerably increased. At the same time
the treatment of tobacco requires considerable space and the tobacco
companies are renting buildings for such purposes throughout the
district. The result is, especially in Caguas, an overcrowded town
and high rentals. Sickness has followed overcrowding and typhoid
fever has been rampant. As a result of these factors we note the fol-
lowing results in school work :
a) Insufficiencv of town schools to meet the demand.
b) Opening or rural schools in town limits as a partial relief.
c) Decline of the rural school proper.
d) Impairment of enrollment and attendance through sickness
alike of teachers and pupils.
(e) As the graded schools have been extended, high rents have
made it necessary to be content with inferior buildings. The physical
capacity of the more recently acquired buildings is less, anS conse-
quently the average enrollment can not be so high as formerly.
(b) Kural schools in urban limits have been an unavoidable neces-
sity, since the boards lacked the funds for the more costly graded
schools and since the pressure for accommodation was so great. Gen-
erally speaking, these schools have been placed in charge of young
women of pronounced teaching ability who have devoted themselves
with success to teaching groups composed exclusively of first-grade,
pupils. The schools therefore are an integral part of the town system.
(c) The shifting of population, due to the disappearance of the
small landowner has made it impossible to maintain with an ad-
equate enrollment some of the rural schools previously established,
and has impaired the eflSciency of others by withdrawal of pupils and
a chan^ng enrollment.
(d) The effect of sickness is obvious and needs no comment.
English work has been had in Caguas on a larger scale than in
former years and in another year all town schools above the first
grade should be placed on an English basis. The grammar grades
nave been taught by American teachers whose difficulties in matters
of discipline have affected the efficiency of their teaching. Good
results have been had from Porto Rican teachers using English as a
medium of instruction. They have shown much interest and have
availed themselves eagerly of the opportunities offered by a weekly
practice class, and by the regular instruction offered in English to
improve their knowledge of the language.
21162—8. Doc. 92, 60-1 ^28
434 REPORT OF THE GOVERNOR OF PORTO RICO.
None of the towns in the district has had American teachers except
Cagiias. Instruction in English as a special subject has been given
by the Porto Rican teachers.
" Better buildings are sadly needed in the district. One four-room
building in Caguas, the first erected under the American Grovem-
ment of the island is the only modem building in the district. Plans
are being drawn for a 12-room addition to this structure which will
ive Caguas a commodious 16-room building. Contracts for a new
uilding at Aguas Buenas have been let. This wiU still leave Gurabo,
Juncos, and San Lorenzo unprovided with modern buildings.
DISTRICT NO. 6, OUATAMA.
f.
School district No. 6 comprises the towns of Guayama, Arroyo,
Salinas, Cayey, and Cidra. Number of day schools, 63 ; number of
teachers, 08 ; superintendent, John F. Packard.
Taken as a whole the enrollment in this district has not been as
high as it should be. Teachers were instructed to spend Saturdays
interviewing parents, and the municipal authorities were advised as
to the law on compulsory attendance, yet in spite of all these efforts
several of the rural schools barely averaged an enrollment of 30
pupils during the present school year. In the rural schools we have
had to contend with attractive opportunities for employment in the
sugar plantations, to some extent with political feeling, and with ir-
regularity in the attendance of teachers which has seriously affected
the enrollment. In the graded schools better results were had in the
lower grades, but in the upper grades of the town of Guayama there
was a loss of pupils through the opening of a private school by the
former principal.
The legal machinery provided by law for securing the attend-
ance of pupils has been freely resorted to and the notice of intention
to appeal to the justices' courts has had a salutary effect uponparents
negligent in the matter of sending their children to school. This has
required a strict supervision of the absences of all pupils in order to
ascertain when such absence was unjustifiable.
Guayama is the only town in the district where an attempt has been
made to establish an English system of schools. The first grades, it
is true, are taught wholly in Spanish, and the second grades half in
that language; out all upper grades are taught entirely in English.
As in many of the smaller towns the plan has to cope with great diffi-
culties. The public was not thoroughly in ffvmpathy with it, and
there has been difficulty in securing competent Porto Bican and Amer-
ican teachers. Perhaps the latter difficulty is the greatest Without
careful and intelligent supervision by the American teachers, instruc-
tion in the English language is of problematical success. The Amer-
ican teachers appointed in Guayama did not have the qualities needed
for the difficult work. It would seem as if, without higher qualifica-
tions to teach in English among the Porto Rican teachers, we had
b€»en overzealous in pushing the work in English. Every year brings
improvement, and it is hoped that the initial difficulties experienced
in Guayama will be soon overcome.
Two rural schools in town limits, one in Cayey, and one in Cidra,
have given good results in first-grade instruction. But it must be
iftEPOBT OP THE GOVEBNOB OP POBTO BICO. 435
recognized that such schools in town limits do not carry out the wishes
of the department to provide for the rural districts.
The teachers' institutes held in the district consisted of papers and
discussion, practice classes, and in Guayama of a reception to the
teachers offered by the local board. The superintendent reports fav-
orably on the practice classes, enthusiastically on the reception, and
disparagingly on the discussions. He renews the recommendations
of former years that a department director be appointed, "who should
give a thorough study to the problems to be presented, and who should
eliminate as far as possible all discussion that does not bear directly
upon these topics.'*
It is gratijhring to note the progress of school buildings due to tho
initiative of the school boards. The four-room frame building opened
in Arroyo in December was paid for b^ the proceeds of an insular
loan* The four-room cement-block building under construction at
Salinas is also to be paid for by the board. At Guayama, after much
delay, a site was secured and plans have been prepared. This build^
ing also will be constructed in large jjart from local funds, though
the department has made a slight contribution^
Nowhere is the need of new buildings greater than in Cayey. .ftents
are excessive in this town, and sultaole buildings are not available;
Unfortunately, the town Is poor, and substantial aid must come froni
the insular government.
The local boards throughout the district have given much attention
to the matter of school buildings, and those rented for rural schools
are, with few exceptions, as good as can be had.
Private schools, of which there are a few in the district, do not*
with a single exception, enter into competition with the public school
system, the majority of their pupils being children too young to be
admitted to our schools. The exception noted is the school of Mr.
Carlos Munoz, formerly principal at Guayama. His pupils have been
more advanced and have made good progress, possibly because with
a limited number of pupils each one has received individual at-
tention.
At Cayev and Guayama, the night schools, being composed almost
entirely of servants employed during tlie day in private families,
have given fair results, and there has been satisfactory continuity
in the work. In Arroyo, where the pupils are mostly stevedores, and
in Cidra, where they are tobacco workers, the schools have reflected
business conditions. A temporary shut down of the cigar factory
in Cidra caused manv to leave town. In Arroyo, when business is
dull, the school is well attended, but falls off when trade is brisk.
DISTRICT NO. 7, AIBONITO.
School district No. 7 comprises the towns of Aibonito, Barros,
Barranquitas, and Comerio. r^^umber of day schools, 42 ; number oi
teachei-s, 44; superintendent, Z. C. Staples.
Owing to unusual rains the inspection in this district, owing to
bad trails, has been exceptionally difficult. The small town of Bar-
ranquitas is connected with the headquarters at Aibonito by a ^ood
macadamized road. The other towns can only be reached by difficult
trails across the mountains. The location of headquarters in a cor-
ner rather than the center of the district makes a large amoimt of
436 REPORT OF THE GOVEBNOB OF POBTO BICO.
travel necessary. Better things are looked for in a year or two when
roads already underway shall nave been completed connectmg all the
towns in the district.
The general poverty of the district and the restricted resources of
the school boards is another obstacle to the best development of the
school system. Praise is due the local authorities for their strict
economy and earnest efforts to get the best possible results from the
means at their disposal. *
For the first time a good office equipment has been obtained, and
up-to-date business methods establishea in the superintendent's office.
The need of good office records is the more urgent in a district such as
this, where communication is so difficult.
In the graded schools of the district the teachers are, as a rule,
young and progressive, and good results have been obtained. The
rural schools contain a larger proportion of old teachers wedded to
antiquated methods which they can not lay down to take up new
ones. Improvement here comes through the gradual filling up with
younger teachers.
This is not a district which can hope to make an exceptional show-
ing in the matter of enrollment and attendance. The tobacco fields
and coffee groves offer at certain seasons much employment for chil-
dren. Then, again, the demand throughout the district for store-
houses for tobacco makes a demand for all the larger houses which
might be available for rural schools. Rented buildings are too small
to hold a large number of children. Finally, a factor which affects
attendance rather than the enrollment is the topography of the re-
gion, with its many streams subject to sudden floods after heavy rains.
In cases of irregular attendance a warning note to parents has gen-
erally proved successful. Appeal to the justice of the peace is not
very enective, owing to the dimculty of proving that the children are
of statutory age, and, secondly, that the parents are able to send the
children to school if they so desired.
In Aibonito the second and third grades have been taught wholly
in English, the higher grades half in English and half in Spanish.
The work of the Porto Bican teachers using English has in some
cases been excellent. Less satisfactory has been the work in upper
grades. The children were hardly prepared for work in English,
and there has been a lamentable lack of continuity in the work of the
American teachers by reason of frequent changes in the personnel.
It is highly regrettable that in view of the interest aisplayed in
English the department has been unable to equip adequately the dis-
trict with English teachers. The isolation or Barros and Comerio
has always proved an obstacle to securing any permanent teacher in
these towns. In spite of this fact there are several teachers in these
towns quite as capable of teaching in English as most of the Porto
Rican teachers now engaged in that duty, but with a lack of constant
association with and tne supervision of an American teacher, the
introduction of English work is not to be recommended.
The district is poorly equipped. The only modern building is the
Brumbaugh school at Aibonito. All others are rented buildings
poorly adapted for their purposes. The furniture is in keeping wiQi
the buildings. The absence of modem schoolhouses ana modern
furniture is very depressing — it is a seeminglv unavoidable result
of the general poverty of the region. The school boards feel this
KEPOBT OP TStS OOVEB^OR OS* POBTO BiCO. 43t
situation very keenly and are earnest in their desires for improve-
ment» It is much to be hoped that the department can give this
district some substantial aid in the near future. The situation has
recently been aggravated by the extension of the tobacco plantations
which has markedly increased the population of Aibonito and
Comerio and created new needs, but not as yet the means of meeting
them.
Creditable progress has been made in music by the school bands of
Comerio and Aifonito. A band has also been organized in Barran-
quitas. These bands made a very excellent showing at the annual
teachers' conference and added to the interest on that occasion. The
professional aspects of the conference with its papers and practice
c^aHses were good and it is believed helpful to the teachers.
DISTRICT NO. 8, COAMO.
School district No. 8 comprises the municipalities of Coamo, Juana
Diaz, and Santa Isabel. N^umber of day schools, 61; number of
teachers, 61 ; superintendent, Gail S. Nice.
Efforts were made to secure as large an enrollment as possible at
the beginning of the year in each school. No effort was made to in-
crease the enrollment after the first month. The aim has been rather
to retain those enrolled and maintain their regular attendance. A
pupil once enrolled in a school has been considered a member of the
school until the end of the school year. His prompt and regular at-
tendance as well as proper conduct have been insisted upon and se-
cured, in some cases by reference to the law and in other rarer cases by
threatening fine and imprisonment of the parents or guardian. In no
case, however, this year has it been necessary to take more strenuous
action than the public reprimand. His withdrawal from school
permanently and indefinitely has not been permitted under any
circumstances other than change of residence, and then only after
lookin£^ into each case and ascertaining exactly whether or not the
alleged change was to be made besides, in cases of actual change, in-
sisting upon reenroUment.
Three graded schools in Coamo and two in Juana Diaz have been
in charge of English graded teachers ; one result of last year's work.
Two graded teachers of Coamo not holding the English graded cer-
tificate, one in Juana Diaz, and one in Santa Isabel, have been in
charge of schools teachi:?g in English; another result of last year's
work. One graded teacher in Coamo, three in Jaana Diaz, and three
in Santa Isabel, not holding the English graded certificate, have
given instruction during the whole or a part of the year in the sub-
jects English and arithmetic in the English language; the result of
last jear s and this year's efforts.
Viewed as a whole, the result of last year's and this year's efforts
combined has been to make it possible to give instruction in all sub-
jects in the English language in all grades except the first in Coamo,
m all except the first and second in Juana Diaz, and in all except the
first, second, and third in Santa Isabel ; besides at least in arithmetic
in the second and third trades excepted.
There is one rural school in this district located strictly within
the town area, in the town of Santa Isabel. This school was assigned
to the barrio Calambrena, but the board was unable to find in that
488 REPORT OF THE GOYBRlfrOB OF PORTO BICO*
barrio a suitable and available house. This barrio joins the town
proper and as the house which has been occupied was both suitable
and available, it has been used and the majority of the pupils have
come from the barrio it was meant to serve. This is the first year the
barrio has had a school. The teacher placed in charge of the school is
a good teacher, and it seemed possible through her help to fit a first
grade for promotion to secona. The attempt was made and about
the average usually passed will form part of a second grade next year.
The hours of the scnool have been the same as those ox the first grade
of the graded schools, and teacher and pupils have been treated the
same as though teacher and pupils of a graded school, except that the
teacher has received a rural teacher's salary. As a matter of fact her
work has been more productive of good results than that of the graded
teacher in charge of the regular first grade. The arrangement should
be continued.
The usual difficulties in regard to enrollment in night schools have
existed and have not been overcome. The average enrollment, per
school, for the seven night schools of the district at the end of the
first month was about 42, and at the end of the last month of the
school year was about 25. This condition has resulted from a gradual
falling off from the beginning to the end of the year in some cases,
in other cases fluctuating enrollment, and in two cases almost constant
enrollment throughout the year. At the end of the first month the
highest enrollment in any of the seven schools was 52, and the lowest
22, and at the end of the last month the highest enrollment was 4.5
and the lowest 14.
Night-school pupils are usually children of the poorest of the poor
families, illegitimates, eking out an existence as servants, bootblacks,
store clerks, and employees of sugar and coffee plantations, or to-
bacco fields and factories. They come, in a word, from the exceed-
inglv dependent classes. Attendance at a night school at all is
good indication of a desire for education. And as their time is never
their own, in most cases, it is not strange that the attendance some-
times is interfered with and becomes irregular or that they are com-
pelled to withdraw and return, and withdraw and return again. In a
great many cases, however, certainly it is true that the pupil loses
sight of his good purposes because he lacks the tenacity and dogged-
ness that at first thought it may seem he should possess in oroer to
succeed in that purpose, and he drops out about two-thirds of the way
through the year and does not return until the beginning of the next
year. In any case, the night school is a profitable investment and
should be continued and the numbers increased, if even for nothing
more than for the sake of the few who enter and remain constant
through the year to its close.
The object of the institute this year was to restate, reemphasize,
and reillustrate the importance of certain points and principles reck-
oned most important of all those insisted upon this year and last.
These points are four in number, as follows: (1) The teacher's
preparation of daily work; (2) methods, natural better than arti-
ficial; (3) concreteness in the matter of keeping well-marked rela-
tions between different subjects, but in particular well-marked
relations between the different lessons of the same subject; (4) read-
ing, as being the expression of ideas and thoughts. Outlines were
R£POBT OP THE OOVEBNOR OF POBTO BICO. 489
prepared for papers on the teaching of arithmetic, Spanish, nature
stuay, and English. These papers were prepared and read by the
same teachers who, following tne reading oi the respective papers,
presented practice or model classes in the same subjects. An outline
lor an introductory discussion of the principal points and related
minuter principles was furnished the director of the institute, who
was good enough so to give himself up to the plan as not onlv to de-
velop this discussion most simply and clearly, but also to conclude the
presentation of each subject on the part of the teachers delegated to
that task by an analysis on his own part of the principles involved,
together with explanations of their applications. No open discussion
on the part of tne teachers not assigned special tasks was allowed.
Questions were permitted and were answered bj the director himself.
All teachers were required to report upon the mstitute, following an
outline prepared for them for that purpose. Mr. Lutz closed the in-
stitute with a paper full of valuable and interesting information and
advice regardmg the work and policy of the department, for which
the teachers, as some have told me personally, were very ^lad. The
plan is a good one and would bear repetition along other lines and
with more careful preparation. Its success or failure depends almost
entirely upon the director; and in this case the director was Mr.
Miller. There is, therefore, no need for comment. Both teachers and
superintendent have benefited by his direction and help.
Two ^aded buildings were opened at the beginning of this year —
one of SIX rooms, at Coamo, made possible by a loan from the" treas-
urer of $6,000 and a gift from the municipality of $2,000, and one of
four rooms, at Santa Isabel, paid for half by the department and half
by the board. Also three new rural buildings have been opened in
Juana Diaz of the same construction as the two erected last year,
making a total of five masonry rural schoolhouses in Juana Diaz. A
sixth, the fourth during this year, has just been begun, and at the
time of writing this report the door and the window frames are be-
ing put into place. These four are made possible by a loan from the
treasurer of $6,000. Besides these six buildings the department w^ill
construct for the Juana Diaz board two of the same kind as soon
as the board is able to acquire satisfactory sites. One site was ac-
quired some time ago and title approved, but the other is still in the
throes of the long process of examination of title. The Santa Isabel
school board have been able to do no more than acquire sites for the
construction of six rural schoolhouses. They are allotted seven rural
schools, one of which is housed in a modem frame building erected by
the department. The board has just recently been granted a loan
from the treasurer of $5,000, which, together with about $1,200 the
board has in the bank, will be used in the construction of the six re-
maining houses. The construction will be of cement, or, more prop-
erly speaking, concrete blocks. Plans will be furnished by the de-
partment. Each of these buildings will be equipped from the start
with a bell, and the buildings in Juana Diaz will be fitted with the
same convenience as soon as the board is able to agree upon the kind
of bell to be used. The town schools of each town, Coamo, Juana
Diaz, and Santa Isabel, enjoy the advantage of a large bell, which
makes tardiness inexcusable and adds dignity to the machinery of the
schools.
440 BEPOBT OF THE QOVEBNOB OF POBTO BICO.
DIflTRICJT NO. 9, PONCE.
School district No. 9 comprises the towns of Ponce and Penuelas,
Number of day schools, 87; number of teachers, 9; superintendent
Daniel F. Kelly.
At the beginning of the school year the district was reduced by
transferring the town of Guayanilla to the school district of Yauco.
Penuelas, which before this year was annexed to Ponce, has profited
by a separate administration. It has provided for its needs and will
close the year with surplus funds.
The district enjoys the distinction of having an enthusiastic and
capable corps of teachers. On taking charge of the district in May,
1906, the superintendent found that in some of the schools the dis-
cipline was not so good as it should have been. A reorganization of
the graded schools was effected by appointing a supervising principal
and placing each of the buildings m charge of one of the graded
teachers as acting principal. The supervising principal has diarge of
all the schools up to the third grade, inclusive, the higher grades
being in the grammar school. He supervises all teachers' practice
classes and gives special attention to the grading and promotion of
Supils. The system has worked very effectively and should not be
isturbed.
During the year enrollment and attendance has been well main-
tained. This IS particularly gratifying, as no recourse was had to
the courts for assistance. The result is due to the efforts of teachers,
though they have been aided and encouraged by the fact that the
people of Ponce are more alive to the advantage of schooling than
IS the case in other towns on the island. The method of stimulating
the efforts of teachers was the preparation of a monthly report and a
classification of schools as follows :
A. Enrollment and attendance good.
B. Enrollment good, attendance poor.
C. Enrollment poor, attendance good,
D. Enrollment poor, attendance poor.
No enrollment less than 50 was considered good, nor attendance
of less than 90 per cent. The classification of the schools was com-
municated to the teachers by circular letter. There may have been
a few cases when the method of classification, especially as concerns
enrollment, was hardly just to the teachers, especially those havinff
small rooms and upper grades. But in general the results were gooa,
though in continuing the plan some consideration should doubtless
be given to the modifying circumstances above noted.
There are in Ponce besides the public schools an industrial school
established by the Porto Rico Benevolent Society, two schools sup-
ported by the Roman Catholic Church, one by the Episcopal Church,
besides some private schools for very young children. There can be
no doubt that in some of the schools the religious motive enters into
enrollment of pupils, but in general children go to them because
there is no room for them in the public schools.
The system formerly in vogue in this district of having one-half
the instruction in Spanish and one-half in English, in certain gi'ades,
has been done away with. All grades except the first, which is taught
in Spanish, are now taught in English. The change was possible
because the district now has more teachers capable of teaching in
r"
REPORT OF THE GOVERNOR OF PORTO RICO. 441
English, and also had in view a better discipline and a more exact
responsibility for the grades. Under the former system of alter-
nating teachers it was not easy to fix the responsibility for imsatisfac-
tory results. Good success has attended the introduction of teaching
in English in some rural schools near the city. These are sufficiently
near town to permit pupils to continue their studies in the grammar
school, and the way should be kept open for them to do so.
The practice classes inaugurated in former years in the district
were continued, though not with the same frequency as formerly.
There seems to be a danger of monotony. Yet the work is very
important, and the situation could possibly be best met by a regular
critic teacher, who should attend the regular classes. It is of the
highest importance to prevent the Porto Kican teachers from falling
into errors of speech, either in pronunciation or in construction, and
it is a familiar fact that an uncorrected error easily becomes a
permanent defect.
Five night schools in the municipality of Ponce have given excel-
lent results. The superintendent is of the opinion that as many as
60 per cent of those who started continued in the work. The pupils
are mainly young children who could not find a place in day schools.
In the conduct of the institutes a mistake was made in having the
Jroceedings for the ^aded teachers conducted entirely, in English.
t appeared to restrict the freedom of discussion, as the teachers
were not willing to make extemporaneous remarks in English. The
rural teachers nad a separate meeting, and they were given an
opportunity to see the city schools in operation.
It is gratifying to report great progress in school building. Some
very inadequate rented buildings were pven up and several schools
united in one building. Needed repairs to tne Hamilton School
and the Horace Mann School rendered them better suited for oc-
cupancy as school buildings. Rural buildings were in a number
of instances changed, and better buildings were secured. A public-
spirited citizen, Mr. Eduardo Torres, is constructing a rural school on
his plantation near Ponce, which he proposes to give, rent free, for
school purposes.
With the cooperation of the city a comprehensive plan of school
building has been outlined. The city has imposed the school tax,
and by virtue of this increased income the school board has secured
from the insular government a loan of $50,000. Its building pro-
gramme includes a two-room addition to the Baldonaty School in the
Cantera district, a six-room building at the Playa, and two buildings
one of 12 and one of 8 rooms in the town. On the completion of
these structures rented buildings will no longer be necessary to house
the graded schools now established in Ponce.
Better buildings ai'e needed in Penuelas.
The work of the agricultural school in Ponce is very ineffective
and the building should be used as a rural school.
Despite great difficulties in starting the work, the mechanical
school in P(mce has giv^n good results. Regret is expressed that this
form of instruction should be given up.
The high school graduated at the end of the year nine pupils in the
classical and scientific courses and seven in the commercial course.
The closing exercises class day and commencement were highly cred-
itable. Much interest has been taken in athletics, A team was sent
442 REPORT OP THE GOVERNOR OP l^ORTO MCO.
to the interscholastic meet in San Juan, and also met the insular
ndrmal school in Ponce. A declamatory contest with the insular
normal school was also held at the theater in Ponce before a large and
appreciative audience.
DISTRICT NO. 10, YAUCO.
School district No. 10 comprises the towns of Yauco, Sabana
Grande, and Guayanilla. Number of day schools, 56; number of
teachers, 55 ; superintendent, Roger L. CSonant.
The year opened in the town of Yauco with a conflict. Two mem-
bers of the school board had bound themselves to nominate a certain
teacher, but when they found that they could not do so without re-
fusing to nominate some one of the teachers that had had schools in
the previous year they refused to nominate anyone. The utmost ef-
forts were made to bring the board to act, without avail, and finally
the teachers were appointed by the department of education. This
caused a delay in organizing the school system, which had serious
consequence on the work of the year.
The board indeed resigned, but came into office again through the
fall election.
Sabana Grande, too, by reason of the reduction of graded schools
to rural schools, suffered an entire reorganization of its school work.
There have been prolonged epidemics of measles and chicken pox,
which have materially reducea enrollments during the year. No
special effort had been made, as in the previous year, to keep enroll-
ment at the top notch. Perhaps by not forcing reluctant children
into school the general tone has been improved.
The attendance keeps up the record made last year.
From partial returns it appears that about three-fourths of the
pupils have been continuously enrolled throughout the year, though
many of them were absent on account of sickness.
Town schools throughout the district were placed this year on an
English basis, seven schools being in charge of Porto Rican teachers
licensed to teach in English and ten others in charge of Porto Rican
teachers not so licensed. In order to put this scheme into operation it
was necessary to place eight schools in charge of alternating teachers.
This arrangement is a poor makeshift, which has obvious defects in
regard to discipline and responsibility for promotions, property, en-
rollment, and attendance. On the whole, results have been reasonably
satisfactory. The first year of such an arrangement is necessarily ex-
perimental. Without exception the teachers have worked hard and
with intelligent enthusiasm. In Yauco and Sabana Grande the
American teachers rendered much assistance in visiting regularly the
schools taught by Porto Rican teaghers and correcting their mistakes
in the Engnsh language.
For the annual teachers' institute a new plan w^as adopted, with
good results. Before the meeting each teacner submitted a list of
questions, which ajorgregated upward of three hundred. The superin-
tendent sorted and classified the questions, bringing them up one by
one at the conference and, after general discussion, formulating care-
fully the general results. The teachers have unanimously declared
the institute the most profitable they had attended, and requested
that the same plan be followed another year.
BEPORT OF THE GOVERNOB OF PORTO RICO. 448
The deadlock on the school building question in Yauco continues
and nothing has been accomplished. Sites have been obtained for
two rural schools in Sabana Grande and one in Guayanilla, but no
reasonable bids on the same having been obtained the department has
not yet constructed them. The administrator of the Guanica central
has agreed to build a two-room structure and rent it to the board to
accommodate the increasing number of children in the settlements
grouped about the factory.
There are a few private schools in the district, attended chiefly by
very young children. Some of them come afterwards to the public
schools, bringing with them bad habits acquired under the lax disci-
pline and routine methods of the private schools.
DISTRICT XO. 11, SAN GERMAN.
School district No. 11 comprises the towns of San (jerman, Cabo
Rojo, and Lajas. Number of schools, 65; number of teachers, 69;
superintendent, Paul E. Taylor.
The three municipalities which comprise the district differ widely
topographically, in climatic conditions, industries, and character of
inhabitants, all of which tend to affect progress and general averages.
When one teacher with little effort has an average attendance pi 95
per cent, another with the utmost endeavor can obtain only 85 per
cent.
San German, on the foothills of the main range of mountains, is
equally divided between cane and coffee producing lands. Rains are
frequent, streams swollen and roads and trails often impassable.
Anemia is common, and this, with the gathering of the coffee crops,
makes the problem of the rural schools peculiarly difficult.
Lajas is a fruit-growing country, with less rain and industries
which do not draw away from the schools, though poverty is fre-
quent.
Cabo Rojo produces a great variety of products and is the center
of hand-woven palm hat industry. Thrift and industry are general,
and this is reflected in better school attendance.
The enrollment and attendance have been excellent without resort
to the compulsions of the law.
Double schools have been discontinued. A teacher who had double
sections last year, and obtained only 25 per cent promotions, had 90
per cent in the present year with a single section.
Eight grades in San German have been placed on an English basis
with good results and popular approval. Efforts to use English more
freely have been made in Cabo Rojo, but for lack of proper supervi-
sion and practice classes, the result cannot be deemed satisfactory.
Success in this work must for some time to come lie in eternal vigilance
and intelligent direction by a good critic teacher. The mere fact of
being authorized to teach in English does not prove that a Porte
Rican teacher can be trusted to work without supervision, any more
than the fact of being an American teacher of itself makes a good
critic.
Night schools in this district show plainly all the defects stated in
the last report of the department. Pupils are responsible for their
ineffectiveness in large measure, but the teachers are not wholly
444 REPORT OP THE GOVBKNOB OF POBTO MCO.
without blame. The urgent need for hiffher attainment is better
salaries, special teachers, and stimulated effort.
In the matter of making promotions some chances were made.
During the last term lists were prepared for each child, gmng its
school history and the teacher's recommendation for promotion. All
first grades were examined by the superintendent or his assistant and
results compared with the teacher's lists. In every case the results of
examination and the teacher's record were compared and promotions
made by the superintendent. Cases of marked discrepancy were spe-
cially examined. , ,,.,., . ^y^ U 1
In San German the city council pve its public library to the schools
and new books are to be added to it. x oi i-i
Much progress has been made in school buildings. In San wrman
the board has nearly completed a thorough renovation of its b^
ffraded building, and when finished it will rank with the best on the
island. Lajas has obtained a loan of $6,000 for the purpose of en-
larging its graded schools and building rural schools. In Cabo Bojo
the need of better accommodations is keenly felt. Thus far lack of
funds has prevented action, but it is hoped by imposing the school
tax, that this municipality also will be able to jom the forward
movement.
DISTRICT NO. 12, 3IATAGUEZ.
School district No. 12 comprises the towns of Mayaguez, Anasoo,
Rincon, and Maricao. Number of day schools, 78 ; number of teach-
ers, 78; superintendent, Jacob Warshaw.
The district of Maya^ez for the first time in some years has
reached a state which might reasonably be expected of it. Both in
material and pedagogical progress it is nearly on a level with other
larger districts on the island. Continued prosperity of the school
boards will solve most of problems awaiting adjustment.
Some improvement has been had in school buildings, but much
remains to be done. The improvements have been in the nature of
securing better temporary quarters. Until the schools are housed m
specially constructed buildings their quarters may fairly be called
temporary. A beneficial change of building was made in the village
of Kincon. A slight improvement was made in Anasco, but even
now conditions in that town are most humiliating. Bad as the town
schools are, the rural schools are worse. There can be no doubt that
another graded school building is urgently needed in Anasco — per-
haps more imperatively than in many other communities where it
seems to be possible to secure at least fair rented buildings. As to
the rural schools, which must be rented for some time to come, noth-
ing can be hoped for except through an increased interest of the
school board. The closing of a few of the poorest schools might
have some effect in arousing this interest, and it is perfectly safe to
say that several schools could be found which are so defective from
every standpoint that the closing of the schools would be warranted.
In Mayaguez there has been much satisfaction over the acquisition
of the former military hospital for school purposes. Its sole defect is
that it is not centrally located. Otherwise it is very satisfactory. It
is used for the high school, mechanical school, and upper grades, the
lower grades with their smaller pupils being in buildings nearer town.
BEPOET OF THE GOVBBNOB OF POETO BICO. 445
«
The school board has shown much interest in improved conditions
and has secured the imposition of the school tax. By this means an
allotment from the school building fund of $10,000 for a six-room
building in the Plaza was secured. Subsequent investigations
have led to the belief that a better distribution of schools could be
had by a four-room building in the Plaza and a three-room building
in the eastern part of town. An effort to secure this arrangement will
probably be made.
Maricao has an excellent graded building constructed by the de-
partment, and its board is now directing its attention to the rural
schools.
There is hopefulness throughout the local administration in the dis-
trict by reason of the improved financial condition of the boards.
This is due, in large measure, to the thorough system of audit of ac-
counts which has eliminated in large measure wasteful expenditure.
Next year the boards will further profit by the transfer to the insular
budget of the charge for house rent for special teachers and teachers
of English.
From an educational standpoint, the change from Spanish to Eng-
lish as the language of the graded schools is the most important event
of the year under review. The change was wholesale in character,
and grave doubts were felt by some as to its practicability. But suc-
cess attended the effort and competent authorities have approved of
the results obtained. Careful thought has been given to prevent a
diminished rate of progress in the subjects taught. Effective super-
vision has been given to this work by the American critic teachers,
and the critic teacher is, in the opinion of the superintendent, the key-
note to success in this work.
The superintendent in his report deals at some length with the
schools established in Mayaguez by the Roman Catholic Church.
These schools are drawing away pupils from the public schools, and
there seems to be no method of avoiding this. They are increasing in
number so rapidly that their pupils are even now more numerous than
those of the public schools. When so large a portion of the scliool
population is in private schools, the public school system can not de-
velop its maximum efficiency. It loses in popular interest and sup-
port. Therefore the growth of these schools can not be regarded as
Eromoting the genera-fwelfare of the municipality. Somethmg would
e lost in the matter of public spirit and social solidarity even if such
private schools were superior as educational agencies to the public
schools. But if outward evidences may be taken as indicative this is
not the case in Mayaguez. With the exception of the school buildings
they rank lower in every particular than the public schools. There is
hardly a teacher in them who could meet the legal requirements
of a public school teacher, and discipline seems to be wholly lacking.
The casual passer-by on the street can not fail to note the uproar and
tumult which characterizes the exercises of these schools. Under
these circumstances it seems regrettable that so many children are
being forced into these schools, where they are receiving an education
which in its secular aspects is of inferior grade, and which can not
promote their efficiency as citizens in after life.
In view of the situation above alluded to, there has been some fall-
ing off in the enrollment in the graded schools of Mayaguez. Else-
446 BBPOKl" OP TSlfc OOV^i^OR 6? l^Mo iico.
^here throughout the district enrollment has nbout held its OWtt^ \A\\i
some increase in the rural schools of Anasco.
Unsatisfactory conditions continue in the coffee districts. Xot only
the low attendance at the beginning of the school year, but the influx
in the second term after the coffee crop Is picked produce conditions
inimical to the best work in these rural schools. A wav will eventu-
ally be found to harmonize the school year with the economic necessi-
ties of these regions, but until this is done it will continue a discour-
;agiAg and uphill effort to run these schools properly.
Efforts to maintain a good enrolhnent and attendance have not
slackened. It has been necessary to place the responsibility for keep-
ing them up more directly upon the teachers. They are fully alive
to their responsibilities in this matter.
Commendation is given to the efforts of the teacher at the agricul-
tural school at Anasco, which is in much better condition than in
former years. But the pupils are too young for real work in this
branch and while these conditions continue it must remain as the
superintendent aptly remarks, merely " a rural school with a garden."
More effective work and work more in keeping with the spirit of the
school was done at the mechanical school at Mayagiiez.
Last year the district was characterized by its relatively large pro-
portion of older teachers. There has been an influx of younger
teachers this year, which has had a remarkable effect upon the teach-
ing of the district. A better spirit prevails throughout and the
teachers have availed themselves willinglv of all aids to improvement.
This spirit was strongly manifested at the annual teachers' institute.
The first graduation exercises of the Mayaguez high school were
held in June before a large audience in the IVfiyaguez theater. The
event awakened great popular interest. Other evidences of increased
interest in school affairs may be found in the participation of the
Mayaguez schools in the interscholastic athletic meet at oan Juan, and
in the voting by the city of Mayaguez of the school tax in aid of the
schools of the city.
DISTRICT NO. 13, AGUADILLA.
School district No. 13 comprises the towns of Aguadilla, Aguada,
Isabela, and Moca. Number of day schools, 61 ; number of teachers,
55; superintendent, A. Fourcaut.
In Aguadilla, the superintendent's headquarters, there are two
good -sized school buildings with 11 grades under the charge of a
principal, who performs supervisory duties and gives instruction in
Spanish in the English grades. Four of the schools are taught in
English. Rural schools, 11 in number, are as a rule poorly housed
in rented buildings.
Aguada has four schools and a special teacher of English.
A change in the building used as a schoolhouse was absolutely un-
avoidable because of the defectiveness of the former building. Yet
the change raised much opposition, even to the extent of keeping
down the enrollment in the first month. Peace was finally restored
and a realization of the better accommodations awakened. The
municipal council has granted an excellent site for a new building,
and the board having obtained an allotment from the school building
fund, better things are hoped for next year.
BBPOBT OF THE GOVEBNOB OF POBTO BiCO. 447
Moca is a small villa&;e where at present but three schools are
maintained. A dreadfully inadequate Duilding is a serious handicap
to good work. Fortunately, here also a good plot of land has been
secured from the municipality, and an allotment from the school
building fund insures a modest but suitable school building in the
early future.
Isabela has a new building for its graded schools which is quite
satisfactory. The extreme poverty or the town has been a serious
obstacle to the development of school work. There is a genuine
interest in educational matters and great eagerness for schools, but
the resources of the place are pitiably deficient. Some aid will come
from the erection by the department of a new portable schoolhouse.
Throughout the district tnere has been a marked improvement in
enrollment and attendance and both teachers and pupils seem to have
a better realization of what is expected of them. The teachers have
set a good example and the results have been excellent. There was
some falling off in the third term, due to epidemics of measles and
chicken pox, and to the unusual rains, which nearly every afternoon
rendered the streets difficult of passage.
Good progress is reported in English. The number of graded
schools in Aguadilla taught in Englisn will, next year, be six instead
of four. In the other grades a part of^the instruction will be given in
English. It is recommended that greater attention be given to Eng-
lish in the first grades, so that the transition may not oe too abrupt
when the second grade is reached.
More schools are urgently needed in Aguadilla. The number of
children who roam the streets is unduly Targe. How this is to be
helped is not apparent. The school board has not sufficient resources
to provide properly for the schools now in existence, despite the fact
that, unlike other boards, it pays absolutely nothing for the rent of
its graded buildings. Some measure of state aid must be devised if
Aguadilla is to receive the instruction which its necessities demand.
In fact, the outlook for the entire district is not encouraging.
Everywhere there is a paucity of funds. Probably in no other district
of the island does the division of authority between the insular gov-
ernment and the local communities work such hardship as in Agua-
dilla. There are a few places where the local resources are ample,
but throughout the Aguadilla district they are painfully deficient.
Under these circumstances it is difficult to keep pace with the school
movement throughout the island. The notable progress that has been
made has been due to earnest effort that is highly esteemed. It seems
most unfortunate that where schools are so much needed the handicap
of poverty should prevent their proper development.
An instance of how far the spirit of enterprise can go under dis-
couraging conditions is in the foundation of school libraries, which
will prove very helpful.
DISTRICT NO. 14, LARES.
School district No. 14 comprises the towns of Lares, San Sebastian,
and Las Marias. Number of schools, 60; number of teachers, 54;
superintendent, F. E. Libby.
The district of Lares consists of a mountainous region devoted
almost exclusively to the cultivation of coffee. A good insular road
448 REPORT OF THE GOVERNOR OF PORTO RICO.
connects Lares with the seaport of Aguadilla and passes through tlie
town of San Sebastian. Las Marias can be reached only by trail froni
Lares or San Sebastian. It has a cood road to Mayaguez, but is some-
what isolated from the rest of the school district. The urban set-
tlements are small.
By a slight increase in the number of schools, combined with a
better attendance, the schools have effectively reached a larger num-
ber of children than in the previous year. Heavy rains have been more
frequent and this has been an obstacle which zeal and effort have
largely overcome. Progress has been obtained largely through the
endeavors of the teachers. In some instances the courts have aided
by admonishing negligent parents, but very few fines have been im-
posed. But most of the good work has been done by the teachers,
who have had their responsibility in this matter earnestly inculcated
into them.
English is taught throughout the district as a special subject, with
unsatisfactory results. To improve conditions geography and his-
tory have been taught in English. It is only a beginning, but the
outlook is promising. In Lares an effort will be made to extend the
use of English by means of employing English graded teachers in
the next year. >» either San Sebastian nor Las Marias are ready as
yet for English work. Teachers are not as yet available. In Las
Marias tlie inaccessibility from district headquarters precludes the
close supervision which is so essential to the success of this teaching.
The teachers have shown a laudable desire to progress in English
and have diligently improved such opportunities as are open to them.
But the infrequency with which they are called upon to use English
makes an obstacle to their acquiring a practical knowledge of the
language.
The expansion of schools within urban limits has been provided
for by the employment of two rural teachers in Lares. The results
in them have been excellent, and^ as they form a regular part of the
town system, they should be raised to the rank or graded schools.
Fairly good results have been obtained by two preparatory schools in
the town of San Sebastian.
Of the 11 young persons who were approved as preparatory teach-
ers at the beginning of the year, 7 have already obtained rural
licenses and are doing good work. These teachers have shown a
great interest in this wont, and compare favorably in efficiency with
the average rural teacher.
The annual teachers' institute, held April 5 and 6, was a marked
success. Model classes were held in which the teachers were deeply
interested. Much profitable discussion was had. In districts of this
character institutes ai-e very essential in bringing the teachers to-
gether. Much stimulus is given. That the teachers appreciate these
opportunities is shown by the high enrollment for the summer school.
A feature of the institute was made of the formal opening of the
Clay school. Very appropriate exercises were held and the entire
community took an interest in the event. The presence of the com-
missioner was highly appreciated.
The Lares board has constructed in the past year a two-room frame
building within the town limits, a one-room rural building in the
barrio of Buenos Aires, and has added two rooms to the Clay school,
a masonry building in the town. The cost of these improvements to
REPORT OF THE GOVERNOR OF PORTO RICO. 449
the board was $6,000. The department of education aided with a
contribution of $1,000 and by furnishing the plans and inspecting the
work for the addition to the Clay school. The board hopes to con-
struct or purchase three more rural buildings during the year. The
board at Las Marias has acquired three good sites tor rural schools
and has the plans for Ihese buildings. The board is now in splendid
financial condition and will build from its accumulated surplus,
which amounts to over $4,000. The difficulty of renting buildings
in this town makes it highly desirable for the board to be the owner
of its school buildings. The town of San Sebastian, has acquired a
site for a rural school, but its finances, despite considerable improve-
ment, will not permit building operations tnis year.
DISTRICT NO. 15, UTUADO.
School district No. 15 comprises the towns of Utuado and Ad juntas.
Number of day schools, 46; number of teachers, 46; superintendent,
Manuel G. Nin.
Efforts to secure good enrollment and attendance have been ham-
pered by a pretty general indifference of the people to the schools.
Parents have not learned the importance of sending their children to
school, though there has been some improvement. This is especially
true in the rural districts. Parents seem to be more keenly conscious
of filial than parental duties. Resort has been had frequently to the
machinery of the law to enforce attention to the school duties. This
is the more necessary, as in such matters the school board is inactive.
One of the greatest difficulties in the rural regions is that of proper
food. When children live at a distance from the schoolhouse they
frequently leave their homes at 7 a. m. and do not return xmtil 4 p. ni.
As they are often very poor they have but little breakfast and no
lunch.
English work has been carried on under difficulties. At the outset
the American teachers assigned to the district were wholly inexper-
ienced and quite incapable of doinff the work assigned to them. It
was not untn the second term that by means of a change in teachers
really effective work was done. The plan in operation in Utuado is
for the first grade (two rooms) all Spanish; second grades (three
rooms) all English by Porto Rican teachers; third, fourth, and fifth
grades (four rooms) half English and half Spanish, while the three
upper grades (one room) were whoUv in English bv the American
teachers. The American teachers, in ruU charge of the upper grades
and in half charge of the intermediate grades and with supervision
over the second grades, were manifestly the keynote of the situation.
A somewhat similar plan with use of the half -day system was in
vogue in Ad juntas. Even under the best of teachers the half -day
system fails to give ^ood results, and if possible will be discontinued.
Too much emphasis can not be laid upon the difficulty of English
work in the interior districts at this stage of our development, where
so much depends upon the American teachers. These districts do not
get the best teachers at the outset. They change every year and often-
times during the year.
The adoption of the new course of study has had a disastrous effect
upon promotions. This setback is of course only temporary.
21162—8. Doc. 92, 60-1 29
450 REPORT OP THE GOVERNOR OF PORTO RICO.
Night schools have had the usual fluctuating enrollment and attend-
ance, though it is gratifying to note that the town council of Utuado
adopted ordinances touching upon this subject which bore good fruit.
Good results followed the annual institute, and the suggestion is
made that they be held earlier in the school year.
School buildings in Utuado are very unsatisfactory. The five ru-
ral buildings owned by the board, three of which were built by the
department, give good results. Utuado is one of the few district
headquarters which has no modem building. Its schools are housed
in municipal buildings and in rented Quarters and are scattered in
four buildings, none of which are well suited for school purposes.
Equally unsatisfactory is the rented building in Adjuntas.
The plan outlined m the last xeport for this district for agricul-
tural instruction has been carried out with a fair measure of success.
The board has been indifferent in securing land for farming pur-
poses and in providing tools and implements. In three schools agri-
cultural instruction has been given with notable success.
Hygienic conditions of the school buildings have in some instances
been lamentably deficient, and a struggle has been had to have owners
improve the properties.
Both school boards are now in good financial condition, and should
be able next year to do more to improve material conditions.
DISTRICT NO. 17, MANATI.
School district No. 17 comprises the towns of Manati, Morovis,
and Ciales. Number of day schools, 48; number of teachers, 49;
superintendent, E. W. Hutchinson.
The enrollment during the present year has been sliditly less than
in the past. The attendance has been well maintained. The vigor-
ous campaign of last year has borne good fruit. It is better under-
stood throughout the district that attendance is compulsory and can
not be neglected. It has not been necessary to make the same stren-
uous efforts as formerly. A close watch of the weekly reports and
letters to teachers asking for explanations of decreased attendance
have been effective in securing good results. The labor of prose-
cuting individual cases before the courts is too great for the superin-
tendent to undertake very extensively in view of the introduction
of English work and the close supervision which it requires.
Manati has made the first stejp toward making English the lan-
guage of its schools. Four grades were taught entirely in English,
and in other grades certain subjects were taught in that language.
Only three of the Porto Rican teachers are commissioned to teach
in English^ but quite a little work was done in -that language by other
teachers. Experience seems to demonstrate that this course is ad-
visable only where there is constant daily supervision by the Amer-
ican teacher,' and where the Porto Rican teachers have more than
the usual energy and ability.
The teachers commissioned to teach in English can not as yet dis-
pense with daily and minute supervision. One of the features of
this supervision which has been especially fruitful has been the exam-
ination and correction of all teachers' plan books before the lessons
were given.
^
o.
^*^
REPORT OF THE GOVERNOR OF PORTO RICO. 451
i The first step having been taken, subsequent work should prove
^er. Manati will have six English ffraded teachers next year, of
Ti four are normal graduate and two have had considerable
^ 'ence.
^ Tcilitate the English work in the second grade, there has been
% 1^ 'ble attention given to English in the third term in the first
^^ ^. his has consisted in daily exercises in counting and in solv-
^ -^ "^ combinations in arithmetic in English.
ftjZ:, '^ f population in the manufacturing village of Barceloneta
J5^ "^ "^ iral schools in the town limits. As they are in the same
-^ ^ •? "o ^he other schools, they are to all effects and purposes,
[ <\% '?^, salaries, graded schools. They should be made such.
^^ ^r^'^ ^ ^ ^ols of the district have had the usual fluctuating
":r '^":^'^- ^anati, with a. final enrollment of 60, the books
\ < ' "i V. -^ on the rolls during the year.
' * , *r. second rural school building was completed by
^'•
and the board is looking to the department to
buildings for which sites have been acquired.
itment from. the school building fund for the
. ^yjuin building.
..uie enrollment ^stem has been used in two rural schools
ruling the present year. The plan has worked well in these cases,
where conditions were favorable. But there can be no doubt that the
plan must be introduced with caution and should only be intrusted
to teachers of particular ability and energy. As there can be no
doubt that it makes extra demands upon the teacher, it would be
proper to reward such teachers by givmg them the maximum house
rent which the law allows.
A school band has been established in Manati. Very satisfactory
process has been made and the band has furnished quite creditable
music on a number of occasions. As the children have lacked the
benefit of out- door games and exercises, a plot of land has been se-
cured with the aid of the school board, which will be used next year
as a play^ound and for athletic sports of all kinds.
Following the example of the department in establishing standard
examinations for upper grades, the superintendent prepared uniform
examinations for all the district. The plan stimulated the teachers
to their best efforts and it is believed the results will be highly satis-
factory. The returns were not available at the time of makmg the
superintendent's report.
DISTRICT NO. 18, VEGA BAJA.
School district No. 18 comprises the towns of Vega Baja, Vega
Alta, Dorado, Corozal, and Toa Alta. Number of day schools, 37;
number of teachers, 38; superintendent, M. A. Ducout.
On taking over the district a year ago the superintendent, by direc-
tion of the department, transferred headquarters from Toa Alta to
Vega Baja. While the latter town is not so centrally located, it is
much larger, contains the largest group of schools, and i*^ accessible to
the outside world by railroad.
Affairs were in a very bad way a year ago. The school boards were
discouraged and indifferent. School buildings were in a deplorable
condition and their equipment was lamentably deficient. Added to
452 REPORT OF THE QOYEBNOB OF PORTO RICO.
•
this was the fact that funds were everywhere very scarce. In some
of the towns the number of schools had been cut down to make both
ends meet. In others schools would have been closed had not public-
spirited citizens granted the use of buildings free of char^.
Under these circumstances the boards were in no position to help.
An appeal was made to the owners of buildings directly and to the
teachers, and by these means better houses were obtained. Repairs
have been made on all the graded buildings and on many of the
rural ones. Rural teachers have given time and attention to exteriors,
planting trees and flowers, and improving surroundings. Some of the
buildings donated for school use were constructed especially for this
purpose and equipped with furniture.
Through the audit of accounts by the department, the school boards
have been placed in an improvea financial condition, and will be
better able to do something for the schools another year.
There has been great interest in all the municipalities in securing
modern schoolhouses. The boards hope to profit by the new policy
of the insular government of making appropriations in aid of school
construction. Vega Alta, Toa Alta, and Dorado are engaged in active
negotiations for sites in the hope that another year they may secure
aid for the buildings. Vega Baja has acquired an acre site, and with
the grant of $14,000 for an eight-room building has the prospect of
proper accommodations for its schools next year.
Persistent efforts to maintain good enrollment and attendance have
l)een made by some of the teachers. In the town the personality of
the teacher is a factor of primary importance. In the graded schools
of Vega Bajil the initial enrollment was 339 and the final enrollment
347. But 429 pupils appear on the lists in all, and 82 withdrawals
took place during the year. Investigating the causes of withdrawal,
23 were found to be due to sickness, 35 to chan^ of residence, and 24
to all other causes. In the last group the withdrawals are in the
main avoidable. Whether the other groups are more numerous than
elsewhere has not been determined. They seem unduly large.
But despite these changes a good average enrollment and attend-
ance was maintained in Vega Baja. The same is not true of the
other towns. The teaching force has been an abominably poor one
and lack of interest is comprehensible.
Noting unsatisfactory results in enrollment in Corozal and Toa
Alta, a school census was undertaken in these towns. It revealed a
number of children not in school who were forced into them by the
aid of the police. They proved a very undesirable addition to the
schools. The teachers were unable to nandle them and they made a
serious injury to the discipline.
Notwithstanding these efforts and the assistance of the courts in
enforcing attendance, results remained unsatisfactory. It showed
itself that no force was so effective to secure attendance as an efficient
and interested teacher.
In its English work the district has suffered from the inefficiency
of the American teachers. The difficulty was met partially by a more
than usually strict supervision of these teachers, but as the American
teachers are supposed to be an aid to the superintendent in implant-
ing good methods, he should not be required to educate them in their
duties as teachers.
EEPOET OP THE GOVEBNOE OF POBTO KICO.
458
There are in the district three grades taught entirely in English by
American teachers and one so taught by a Porto Rican teacher. But
with these exceptions and the first grades which have no English
instruction, English is taught as a special subject. Whenever it has
been possiole to do so this teaching has been supplemented by the
Porto Rican teachers giving instruction in one or more subjects in
English.
Reference has already been made to the American teachers. In
grade work only one was successful. The Porto Rican teacher licensed
to teach in Enjglish did most effective work. His class is one of the
best in the entire district. The reason is quite clear. The teacher is
engaged in new work and has no bad habits to overcome. He recog-
nizes the need of guidance and is willing to accept suggestions. He
is forced by the novelty of his work to prepare himself more carefully.
These factors, combined with his better knowledge of the children
with whom he deals, often unite to achieve better results than can bo
obtained by American teachers.
The town of Corozal, to meet a stringent financial situation, was
forced to have two rural schools within the town limits. It may not
condemn the system, but results were harcjly satisfactory. This may
have been due to the personality of the teachers and the distance of
the town from district headquarters which brings with it less super-
vision.
The two preparatory teachers employed in the district have ^ven a
good account of themselves and their schools are not distinguishable
from the ordinary rural schools.
The Toa Alta agricultural school continues to give good results.
The school is popular and always has a good attendance. The field
work an hour daily has been well carried on and good crops obtained.
The district is composed of five small towns, and teachers work in
comparative isolation. For teachers so situated the annual confer-
ence is of especial value. Results obtained and interest displayed
would seem to warrant more frequent reunions of this nature.
Part III. — Statistical Tables.
Table 1. — Schools open, enrollment j and attendance by weeks
School Tmt 190^7.
COMMON SCHOOLS.
Week ending-
September 28
October 6
October 12. . .
October 19. . .
October 26. . .
November 2.
November 9.
NovOTiber 16,
November 23
November 30
December?..
December 14.
December 21.
Oraded schools.
503
615
516
620
621
624
624
623
624
623
622
628
526
21,380
22,733
23,027
23,232
23,336
23,327
23,270
23,177
23,224
23,160
22,963
23,161
22,864
Rural schools.
Schools I
open. I
20,653
514
21,564
632
21,614
549
21,425
556
21,787
555
21,451
566
21,210
568
21,307
570
21,138
571
21,394
575
20,398
582
21,423
582
21,207
684
Enroll-
ment.
16,651
20,676
22,f)35
23,722
24, 158
24, ftSl
25,052
25,533
25,618
25,996
26,156
26,093
26,189
Attend-
ance.
15,972
19, 449
20,852
20,758
22,019
22,404
22, 107
22,984
22,766
23,318
21,412
23,106
22,967
454
BEPOBT OP THE GOVEBNOB OF POBTO BICO.
Table 1. — Schooh openy enrollment, and attendance by weeU — Continued.
COMMON SCHOOLS— Continued.
Week ending-
Gnuled echooU.
SdioolB
open.
Second term
January 11
January 18
January 25
February 1
Febniary 8
February 15
February 22
March 1
March 8
March 15
March 22
Third Urm.
Aprils
April 12
April 19
April 26
Mays
May 10
May 17
May 24
May 31
June?
June 14
June 21
521
520
524
521
523
525
525
526
525
526
525
525
624
520
520
524
^
520
522
519
516
511
510
Enroll-
ment.
22,603
22,512
22,000
22,475
22,476
22,472
22,573
22,640
22,518
22,523
22,416
22,357
22,172
22,015
21,831
21,953
21,779
21,632
21,508
21,480
21,229
21,036
20,956
Attend-
ance.
20,602
20,701
20,850
20,846
20,819
20,770
20,864
20,650
20,951
20,901
20,829
20,620
20,488
20,267
20,196
19,916
20,081
20,066
19, 175
18,737
19,805
19,579
19,945
Rozal sdiooto.
Schools
open.
588
585
587
509
606
611
608
614
612
611
623
615
616
614
611
613
611
610
609
607
605
607
610
Enroll-
ment.
26,035
26,550
26,818
27,167
27,786
27,853
27,800
28,176
28,318
28,063
Attend-
anoc
22,490
23,324
23,867
24,450
25,161
25,026
25,240
24,768
25,706
25.471
'Z8,M1
a,9»
28,204
25,157
28,067
25,412
27,848
25,242
27,967
25,256
27,912
2*' 25
27,705
24,952
27,702
25,090
27,507
24,675
27,205
S*??
27,197
l^T.
27,057
^^Si
27,215
25,153
Table 2. — Schools and teachers at end of the year.
COMMON SCHOOLS.
I I
15
Locality.
San Juan.
Rio Piedraa.
District
Carolina.
Trujillo Alto
Rio Grande
Loiza..
District
Fajardo.
Naguabo.
Vieques
Culebra.
District.
fUumacao.
Yabucoa.
Maunabo.
Patlllas.
District.
Caguas
Gurabo
San Ix)renzo . .
JUDCOS
Aguas Buenas.
District.
Num-
ber of
graded
schools.
Num-
ber of
double
enroll-
ments.
Num-
ber of
rural
schools.
Num-
ber of
double
enroll-
ments.
Total
com-
mon
schools.
Teach-
ers In
charge
of
graded
schools.
Teach-
ers in
diarge
of
rural
'schools.
Not in
charge
of
schools.
11
10
6
5
2
2
4
3
23
20
13
4
8
4
4
6
1
3
4
4
3
4
21
8
9
8
7
30
5
23
53
9
8 .
4
4 '
5
3
4
4
3
4 )
25
23
TotsI
teach-
ers em-
ployed.
1
1
2 :
21
11
5
8
18
8
8
9
7
50
BEPOBT OF THE QOVEBNOB OF POBTO BICO.
455
Table 2. — Schools and teachers at end of the year — Continued.
COMMON SCHOOLS— Continued.
LocaUty.
Num-
ber of
gnded
schools.
Num-
ber of
double
enroll-
ments.
Num-
ber of
rural
schools.
Num-
ber of
double
enroll-
Total
com-
mon
schools.
25
9
8
15
6
Teadi-
ersin
charge
of
graded
schools.
Teach-
ers in
charge
rural
schools.
Not in
charge
of
schools.
ToUl
teach-
ers em-
ployed.
^"ftyama
18 1
4 ■
10
6
4
6
3
15
4
4
9
3
10
5
4
6
3
2
i'
2
27
A^lfTiaff
9
Arroyo
4
I
9
6
ax'v.-::::::;::::::
District
Aibonito
Comerio
Barros
Barranquitas
District
Coamo
Tnana PtA«
17
6
35
28
63
35
28
5
68
7
6
2
4
3
5
8
9
5
11
10
13
8
6
2
4
3
5
8
9
5
1
i*
12
10
14
8
15
27 1
42
15
27
2
44
10
8
10
1 22
20
30
11
10
8
4
10
22
7
20
30
8
Santa Isabel
4
! 7
11
District
Ponoe
Penuelas
District
Yauco
Sabana Grande
Ouayanilla
District
Sun Qftrmfi.'n _
1
22 39 !
61
22
47
4
39
61
9
47
4
::::::::! V::::::::
78
9
31
5
4
82
9
51
36
-I- - ■ '
87
51
36
4
91
10
16
3
4
14 3
11
8
30
14
12
16
11
1
I
28
15
12
23
33
3
56
23
30
2
55
12 1 18 ,
4 ' 11
6 1 14
30
15
20
6
18
11
14
3
i'
33
Laias
15
11
Cabo Rojo
District
Mayaguez
Maricao
Anasco
Rinoon
District
fAgnadilla
Moca
Aguada
Isabela
District
fLares
21
22 1 1 43 1
65
22
21
3
7
2
43
4
69
12
24
3
.7
2
3 22
6
12
2
1
i"
46
9
19
4
21
6
11
2
4
i"
46
9
19
36
3 42
2
78
33
40
5
78
13
14
4
4
5
3 15
' 6
1, 6
3
29
11
10
11
11
3
12
6
6
6
2
i'
25
9
11
10
27
5 34 , 4
61
22
30
3
55
5
6
4
19
17
1 9
3
3
1
24
23
13
5
6
3
16
14
8
1
1
22
San Sebastian
21
14
11
District
-
15
1
4R
7
60
14
38
2
54
/Utuado
•
13
7
19 i
, ^
32
14
13
7
19
7
32
14
15
District
20
' 26'
46
20
26
46
r Arecibo
24
4
3
3
! 'I
45
13
6
8
24
4
3
3
21
9
3
t
1
1
49
Camuy
14
Quebradillas *
3
5
7
16
Hatillo
9
District
34
1 38
72
34
38
7
79
Manati
rifti«ff
12
5
2
15
7
1
27
12
9
12
5
2
13
7
7
2
1
27
13
17
Morovis
7 1
9
District
19
29 1
48
19
27
3
49
456
BEPORT OF THE GOVEBNOB OF POBTO BICO.
Table 2.— t^cAooZt and Uachen at end of the year— Continued.
COICMON 8CHOOLS-<}ontinued.
School dis-
trict.
LooaUty.
fVega Baja
Num-
ber of
graded
schools.
Nom-
berof
double
enroll-
ments.
Nmn-
twrof
rural
schools.
Nmn-
berof
doable
enroU-
ments.
Total
com-
mon
schools.
Teach-
ers in
chaige
of
graded
schools.
Teach-
ers in
charge
of
rural
schools.
Not in
charge
of
schools.
Total
teach-
ers €tSk-
pioyed.
7
1
7
3
2
14
7
5
7
4
6
4
3
2
9
1
7 1 1 1 14
Vega Alta
4
3
3
7
Toa Alta
2
6
2
r
5
18
Corozal
2 1::::::::
2
6 1
2 1
7
Dorado
J»
1
District
* - 1 -
18 1
10 1
37 17
19 2 i 38
Ri^yAHIon
16 3 26
1 ' 11
4 1 11
12
5
5
42 13
14 3
6[
6 1 1
30
Naranjito
12
16
1
3
7
19
Toa BaJa
10
District
21 4
48 22
60
17
26 4 ' 47
1
Total
525 20 fiU ' 4A
1.130 iinft
566 en i.iaa
1
Table 3. — Teachen at end of the year.
COIfMON SCHOOLS.
1
Locality.
Principals
supervising
only.
In charge of grades in graded schools.
Special teac]
hers.
i
Rural teach-
ers.
School 4
tTict.
Prlncl-
pato.
Acting
princi-
pals.
i
o
1
1
•
1
Husic
and
drawing.
•
-a
t
- 1
(San Juan
JRio Pledras
1
5
i'
u
7
61
12
73
\
3
15
3
1
2
2
19
10
88
23
1
I District....
1
5
1
60
7
4 2
2
20
111
fCarollnA
1
5
2
3
3,
1
12
S
11
3
19
Trujillo Alto
7
Rio Grande
I
1
1
16
2
Loiza '
*
7
District.-..
1
1
13,
3
31
40
[Fajardo
1
14
4
4
1
16
4
5
/ 1
1
10
5
28
Na^uabo '
1
10
Vieques ' 1...
1
1
8
3
Culebra
I
District....
25
11
6
2
4
1
2
22
1
3
1
18
47
riTtiTTi^cao
2
1
6
4
2
3
3
1
10
5
2
3
21
Yabucoa
11
Matinabo
1
1
5
4
Patillas 1
1
8
District.:..
4
15
4
23
2
20
45
fCaguas
1
1
1
1
1
8
3
t
2
i'
9
4
5
4
3
25
8
4
3 ,
4
4
18
Gurabo
8
San Lorenzo
8
5 '
Juncos
t
. . .
9
1
Affua^ Buenas . . .
7
1
District....
fQuayama
1
4
20
1
23
50
2
1
i"
11
3
3
I
2
15
4
4
9
3
35
1
10
5
4
6
3
27
Salinas
9
Arroyo
1
9
6
Cavey
17
Cidra
6
District....
1
1
4
28
2
1
28
68
V
Aibonito
1
1
1
1
6
1
3
2
6
2
4
3
1
5
8
9
5
12
r
Comerio
10
Barros
14
7
Barranfliiitiifl
.
8
District
.
4
11
15
2
27
44
BEPOBT OF THE GOVERN OB OF POBTO BICO.
457
Table 3. — Teachers at end of the year — Continued.
' COMMON SCHOOLS-Continued.
«3
Locality.
Principals
supervising
only.
In charge of grades in graded set:
tools.
Special teachers.
Rural teach-
ers.
School <
trict.
1
•
1
Music
and
drawing.
•
1
&
QQ
•
•a
fOoftmo
1
1
i'
8
6
3
1
1
10
8
4
10
22
7
20
Juana Diaz
30
8
Santa Isabel
11
District....
Ponoe.
Penuelas
2
1
17
2
22
m
30
61
4
1
34
2
7
1
45
4
1
2
2
31
5
82
9
9
District....
Yauco
"
5
36
8
49
16
3
4
22
1
2
2
96
91
1
1
1
10
2
2
4
i
1
11
12
8
28
Sabana Grande. .
..;.;;; ;:
16
10
GmavapUIa
. ^
12
District....
San Germiln
Laias
1
*•
3
14
6
1
1
31
55
1
_
1
1
10
2
6
1
1
12
4
6
2
18
11
14
33
15
11
Cabo Rojo
1
1
21
District....
fMayaguez
1
1
2
17
2
22
3
43
69
2
1
19
I
2
• ■ ■ ■ • • ■
-•■•■••
21
3
7
2
33
2
2
21
6
11
2
46
Maricao
«o
Afiasco
1
1
19
12
Rincdn
4
District
1
3
29
3
2
40
78
.Wuadilla
fi&oca
1
10
2
3
2
1
1
i"
11
3
4
4
1
12
6
6
6
25
9
13
Agiifldi^. , ,
}
1
11
laabela
10
District....
Lares
San Sebastian
1
2
17
3
22
2
30
55
1
1
4
6
3
6
6
3
1
16
14
8
22
21
14
Las Marias
11
District....
2
'12
14
2
38
54
fUtuado
10
4
3
2
13
7
20
24
4
3
3
34
12
5
2
19
6
4
3
2
2
1
19
7
32
« m
Adjuntas
1
:y^'//s'''
14
15
District
1
14
5
1
1
26
46
f Arecibo
•■"■■"■ ••■•---
3
1
1
1
16
3
2
2
6
2
1
1
1
1
1 21
49
Camuy
9
14
QuebradUlas
3
5
7
16
flatillo
District
1
6
22
6
6
1
1
38
79
fManati
1
i'
1
10
4
1
1
2
1
• 13
7
27
Ciales
13
17
Morovis
7
District
1
2
15
1
3
27
49
fVesra Bala
1
1
5
2
2
1
2
i'
1
1
1
7
3
2
5
2
14
Vega Alta
7
ToaAlta '
6
18
Corozal '
.......
7
Dorado
i
1
5
District
'
2
12
3
17 .
13
1
3
17
2
19
38
Bayamon
Naranjito
. .....
1
2
10
1
2
1
2
14
30
6
7
19
Toa*Baja
1
1
6
10
District....
Total
1
2
1
13
1
3
26
47
7
17
47
387
61
602
43
8
7 509
1
1,136
458
OEPOBT OP THE GOVERNOB OF POBTO BICO.
Table 4. — Teadieri, by tex.
COMMON SCHOOLS.
•
O V
LocftUty.
Qiaded schools.
Rural schools.
Common sdiools.
^1
Hales.
znales.
Total.
09
13
Malfls.
Fe-
males.
TotaL
Males.
Fb-
males.
TotaL
f^Aii Juan . .
10
4
69
9
4
7
15
3
19
10
14
11
74
12
88
Rio Piedias
23
1
District
14
08
82
11
18
29
25
86
111
f<>H?aHna
3
2
J
12
2
I
5
4
10
4
10
1
2
1
1
2
12
5
11
3
13
5
6
1
3
2
19
TruJiUoAlto
7
H<o'OTan4ft.
16
2
LoifA X
4
Distilct.
6
18
25
6
31
37
12
49
Fi^ardo
Na^ialK>.
4
4
4
14
18
5
6
7
4
1
1
3
1
1
........
10
5
2
1
11
8
5
1
'I
3
28
10
Viequeflw
8
3
Coleora
1
DiBtrtct.
12
17
29
13
5
18
25
22
47
f TTfirnACaO , ....
4
4
1
3
7
2
2
2
11
6
3
5
6
2
1
2
4
3
1
1
10
5
2
3
10
6
2
5
11
5
3
3
21
Yabuooa.
11
4
Mauxiabo
PaUllaa.
District
5
8
12
13
25
11
9
20
23
22
45
fCagiiaff
6
3
4
2
1
4
1
1
3
2
10
4
5
i
5
3
3
3
4
3
1
i"
8
4
3
4
4
11
6
7
1
7
2
1
4
2
18
Giirabo
8
8
5
Jniicrtft.
9
A^fuas BiMDas
7
District
«
11
27
18
5
23
34
16
50
8
3
5
7
2
9
1
4
1
17
4
5
11
3
7
5
1
2
2
3
3'
4
1
10
5
4
6
3
15
8
6
9
4
12
1
3
8
2
27
e
Salinas
Arroyo
Cayey
Cidra
9
9
17
6
District
25
15
40
17
11
28
42
26
68
Aibonito.
4
1
4
3
?
1
7
2
5
3
1
7
9
4
4
1
i'
5
8
9
5
5
8
13
7
7
2
1 1
1
12
Comerio
10
BarrosL
14
7
Barranquitaa.
8
District
12
5
17
21
6
27
33
11
44
f CoaiTio. „
5
3
3
6
5
1
10
8
4
9
11
5
1
11
2
10
22
7
14
14
8
6
16
3
20
30
8
Santa IsabeL
11
District
11
11
22
25
14
30
36
25
61
fPonoe.
7
4
44
51
4
10
4
21
1
31
5
17
8
65
1
82
P^niieliut
9
9
District
11
44
55
14
22
36
25
66
91
Yauco
8
2
1
9
1
3
17
3
4
8
4
7
3
8
1
11
12
8
16
6
8
12
9
4
28
10
Sabana Qrande
OnayaniUa .
15
12
District
■
11
13
24
19
12
31
30
25
55
rnan o^rmAri , ...
«
4
5
9
2
15
4
7
6
7
12
12
4
2
18
11
14
12
11
17
21
4
4
33
Lajas
15
11,
Caoo Rojo
21
District
15
11
26
25
18
43
40
29
60
Mayagiiez
Maiioao
9
2
2
16
1
2
25
3
8
2
9
6
7
1
12
4*
1
21
6
11
2
18
8
13
3
28
1
6
1
46
g
Anasco r
19
12
Rinoon
4
District
19
19
38
23
17
40
42
36
78
1
BEPOBT OF THE GOVEBNOB OF FOBTO BICO.
459
Table 4. — Teachersy by »ex — Continued.
COMMON SCHOOLS-<€k>ntlnued.
11
LooaUty.
Graded schools.
Rural schools.
Common schooU.
2T3
II
Males.
Fe-
males.
Total.
Males.
Fe-
males.
Total.
Males.
Fe-
males.
Total.
f AgoadiUa.
6
2
1
3
7
1
4
1
13
3
5
4
12
6
6
5
i*
12
6
6
6
18
8
7
8
7
1
4
2
25
Moca
9
AglUWlft. . , , ,
11
13
Isabela
10
District
12
13
25
29
1
30
41
14
56
Lares
San Sabastian
4
4
2
2
3
1
6
7
3
6
8
8
10
6
16
14
8
10
12
10
12
9
1
22
21
14
Las Marias
11
District
10
6
16
22
16
38
32
22
54
(Utuado
'I
2
2
13
7
15
3
4
4
19
7
26
8
6
6
32
lAdJuntas
14
15
1 District
10
4
20
18
8
26
34
12
46
f Arecibo
10
2
3
3
18
3
1
1
28
5
4
4
16
6
3
4
5
3
i"
21
9
3
5
26
8
6
7
23
6
1
2
49
Camuy
14
QuebradiUaa.
7
16
^atillo
9
District.
fManati
Ciales
Morovls
18
23
41
29
9
38
47
32
79
17
6
2
1
8
4
1
14
6
2
7
7
7
6
13
7
7
13
9
8
14
4
1
27
13
9
District.
9
13
22
21
6
27
30
19
49
rVeea Bala
5
3
1
1
2
2
1
2
1
1
7
4
3
2
3
5
3
2
3
2
2
• • «• ■ ■ • «
2
7
3
2
5
2
10
6
3
4
4
4
1
2
3
1
14
Vega Alta
7
Toa Alta
5
18
Corozal
7
Dorado
5
District
12
7
19
15
4
19
27
11
38
Bnyamnn , . . . ,
1
7
1
3
9
i'
16
1
4
6
4
6
8
2
14
6
6
13
1 5
' 9
17
2
1
30
,
NaranJito
7
19 ;
Toa Baja
10
District
11
10
21
16
10
26
1 27
20
47
Total
2.'>8
309
567
372
197
560
630
506
1,136
Table 5. — Schoolsj according to number of grades in each, and enrollment.
COMMON SCHOOLS, GRADED.
4»
I
o
o
Locality.
San Juan . . .
Rio Piedras.
District.
Carolina
TrujiUo Alto.
Rio Grande..,
Lolza
District.
Fajardo..
Naguabo.
Vieques..
Culeora..
District.
Onearrade
omy.
8
61
9
70
3
2
9
9
2
1
12
2,102
351
2,453
176
140
67
383
Two grades. , Three grades.
8
«0
9
I
106
106
1
1
1
1
42
54
34
40
170
423
112
49
584
6
2
3
272
67
152
11
491
21
35
Four grades.
•
I
56
32
32
42
42
Total.
«5
1
61
12
t
2,102
457
73 ! 2,550
6
2
4
4
16
239
96
174
142
651
15
4
.5
24
005
179
388
1,107
460
BEPOBT OF THE OOVEBNOB OF POBTO BICO.
Table 6. — Schoohf according to number of grades in each^ and enrollment — Continued.
COMMON SCHOOLS. GBADED-Coniinaed.
*
LocftUty.
One grade
omy.
Two grades.
Three grades.
Four grades.
Total.
School di
1
1
«
1
1
1
1
1
■
1
f rTuma<^AO
11
5
1
2
403
191
35
88
11
6
2
4
408
4
Yabucoa
1
1
2
81
2S
86
222
Maunabo
58
PatUlaa
173
N
District
10
717
4
139
23
856
(CtkgnA*
........
12
3
6
2
2
519
133
217
104
67
1
41
13
4
6
4
3
660
Ourabo
i
1
2
1
30
23
73
22
163
8An T^rpnen , ,
240
5
Juncos
177
Aguaa Buenas
89
District
1
1
24
1.040
5
148
1
41
80 1 1.220
fGuayama
643
14
2
2
4
1
601
102
107
158
58
i
2
6
1
42
88
101
200
64
1
15
Salina*
....^. .......
4
4
190
Arroyo
206
6
Cavey
9
8
358
Clara
1
32
144
District
23 1 1,026
1
11
486
1
32
35
1,543
r Albonlto
5 210
1
1
1
30
40
23
6
240
Comerio
1
3
2
48
110
95
2 1 88
Barros
4 , 133
7
Barranaidtas
1
87
3 132
District
11
472
3
93
1
87
16
602
fCoamo
9
6
3
373
282
139
1
2
28
53
.
10 401
Juana THm.
......
8 335
4 176
g
Santa Isabel
1
86
........
District
18
794
3
81
1
86
22 911
f Ponoe
43 2,014
2 105
2
1
80
43
' }
30
31
1
1
46 r 2.133
4 i 179
Penuelas
9
District
........
45
2,119
3
123
2
70
60 i 2.312
Yauco
11 , &S2
5
1
2
188
22
42
16
3
740
Sabana Orande
2
2
88
93
no
10
Guayanilla
4
135
District ,
f Ban German
...... .
15
733
8
252
23 ' 965
10
2
5
414
96
223
2
2
1
52
56
36
......
12
4
466
Lajas
........
154
11
Ca^K) Rojo ...
6
2»
District
17 1 7.15
5
144
22 879
fMayasuflE
21 829
2 90
6 229
2 . 51
3
116
24 ' 945
Maricao
1
47
3 137
Anasco .
2
1
67
84
7
8
296
12
Rlncon
85
District
30
I.IQQ
6
217
1
47
37 1,463
fAguadllla
ow 1 , --
12 458
3 161
3 141
4 184
1
1
1
1
38
29
36
40
1
35
14 531
1
Moca
4
190
13
AtniAdtL
4 177
TaaTiaIo.
6
224
District
22
944
4
148
1
35
27
1,122
f Lares
1
3
2
60
163
93
3
2
1
157
103
55
1
1
1
34
43
6
6
251
San Sobastian
309
14
I^as Marias
44
4
192
District
C
9
6
15
310
384
215
6
315
3
121
16
752
,
rrtuftdo
2
1
106
39
1
36
12 526
•Vdiiintns
7
254
15
District
i
599
3
145
1
36
19
780
REPORT OF THE GOVERNOR OF PORTO RICO.
461
Tablk 5. — SchoolSf according to number of grades in eachj and enrollmeni — Continued.
COMMON SCHOOLS. GRADED-Continued.
•
1
1
Locality.
One grade
omy.
Two grades.
Three grades.
Four grades.
Total.
•
1
o
1
t
1
•
•
1
•
1
■s
QQ
Pi
s
1
•9
00 1
oa
ft
f Aredbo
21
2
3
1
774
93
134
39
3
1
109
42
3
3,
883
Cainuy
1
38
173
134
16
llatillo
i
35
1
29
103
District
27
1.040
5
186
2
67
^\
1,293
pffanati .
7 318
4
185
1
45
12
2 1
I
548
dales
4
184
1
1
26
41
210
Morovls
1
44
85
17
District
,
11 502
5
229
1
45
2
67
19
843
Vesa BaJa
5 267
3 1 135
2 1 74
1 22
2
1
1
2
1
80
41
40
81
54
7
4 1
3 '
2
347
Veea Alta
176
Toa Alta
114
Corozal
■"'"■■
103
18
Dorado
1
53
107
District
1
11 1 498
7
296
1
53
.
19
847
Bayamon
12 j 443
4
1
2
141
43
63
...
16 1
1
4
584
Naran jlto
43
19
Toa BaJa
2 1 96
1
159
District
1
14 ' 539
7
247
'•i
786
Total
399
16,093
103
4,010
19
706
3
109
m
21,520
Table 6. — Total and average enrollment,
COMMON SCHOOLS.
11
1 Total enrollment.
Average enrollment.
LocaUty.
Graded.
2,919
562
Rural.
' Common.
Graded.
Rural.
Common.
f San Jnan
1,076
533
8,994
1,096
2,269
485
746
398
8,005
«
Rio Piedras
883
1
District
3,481
1,606
740
249
727
206
5,069
2,744
1,144
3,888
Carolina
428
126
206
208
1,168
375
932
414
299
101
187
159
530
226
538
147
829
1
Trujlllo Alto
327
2
Rio Grande
725
Loiea
306
District
967
1,922
2,889
746
1,441
2,187
fFaJaido
1,000
241
332
837
329
132
47
1,837.
570
464
47
. 767
196
261
479
285
85
36
1,246
Nagoabo
433
Vieoues
346
3
Culebra . j»
36
District
1,573
1,345
2,918
1,226
835
2,061
WuTnaCftO
505
250
81
227
711
387
123
264
1.216
637
204
491
442
226
64
170
492
270
96
147
934
Yabucoa
496
Mannftho. . .
160
4
Patilias
317
District
1,063
723
209
311
264
109
1,486
2,548
902
1.005
1,907
fC^igua^
607
196
198
314
236
1,330
404
509
668
344
594
175
245
197
88 1
1
437
136
110
197
172
1,031
Giirabo
310
54|».n T^ninKO ,
355
6
Juncos
394
Aguas Buenas
260
District
1,606
1,649
3,156
1,299 1
1,051
2,350
462
BEPORT OF THE GOVERNOR OF PORTO RICO.
Table 6. — Total and average enrollment — Continued.
COMMON SCHOOLS-^ontinaed.
School
district.
Locality.
Total enrollment.
Average enrollment.
Graded.
Rural.
Conmion.
Graded.
691
183
218
371
147
Rural.
Common.
(l^wyamft
809
254
268
466
175
469
302
280
346
178
1,368
566
648
811
353
284
217
135
234
110
975
fliUinfui
400
Arroyo ......................
353
6
Cayey
605
Cidra
2.^7
District
2,061
1,675
3,636
1,610
980
2,590
f Aibonito
323
104
163
lA)
340
421
618
306
663
625
781
465
262
80
139
134
202
349
392
183
454
Comedo
429
Barros
531
7
Barranquitas
317
District
749
1,685
2,434
605
1,126
1,731
fCoamo „ . .
472
375
206
520
1,331
493
9B2
1,706
099
421
337
175
376
945^
338
797
Juana Diaz
l,2fQ
R
Santa Isabel
513
District
1,053
2,344
3,397
933
1,659
2,562
f Ponoe
2,462
220
1,884
333
4,346
553
2,132
166
1,203
238
3,425
Penuelas
404
District
2,682
2,217
4,899
2,296
1,531
3,820
Yauoo
918
132
•170
696
694
428
1,614
826
598
767
111
137
523
579
271
1,290
Sabana Grande
690
10
OiiayiintHfl-
408
District
1,220
1,818
3,038
1,015
1,373
2,3^
fSan German
615
213
307
1,027
649
d50
1,642
862
1,257
475
167
274
724
522
700
1,190
Laias
689
11
Cabo Rojo
974
District
1,135
2,626
3,761
916
1,946
2,862
fMftyflg«i«f
1,226
178
371
lOG
1,385
327
672
232
2,611
505
1,043
338
947
135
307
90
970
215
497
143
1,917
Maricao
350
12
Anasco
Rinoon
804
233
District
1,881
2,616
4,497
1,479
1,825
3,304
[ Aguadilla
810
289
204
285
930
470
333
400
1,740
759
537
685
616
178
163
231
743
358
272
• 303
1,359
Moca
536
Aguada
435
13
Isabela
534
District
1,588
2,133
3,721
1,188
1,676
2,864
/Lares
318
354
290
1,310
1,124
766
1,628
1.478
i;056
243
307
167
806
780
371
1.051
14
i
1 San Sebastian
1,087
I^as Marias
538
District
962
3,200
4,162
717
1,959
2,676
1
fUtuado '.
684
405
1,111
443
1,795
848
527
263
748
312
1,275
15
Adjuntas
District
575
1,089
1,554
2,643
790
1,060
1,850
1
16
fArecibo
1,139
255
170
133
1.262
568
213
283
2,401
823
383
416
937
198
136
112
953
383
149
m
1,890
Camuy
581
QiiAhnvdillA' . . ,
285
Uatilio
334
District
1
1,697
2.326
4,023
1,383
1,707
3,090
17
Manati
640
289
100
908
454
404
1,548
743
504
581
213
89
760
331
322
1.331
Ci ales
544
Morovis
411
District
1,029
1,766
2,795
883
1,403
2,286
BEPOBT OF THE GOVEKKOR OF POBTO BICO.
468
Table 6. — Toted and average enrollment — Continued.
COMMON SCHOOLS— Continued.
School
dlstrlrt.
Locality.
Tol
Graded.
tal enrollment.
Average enrollm<>nt.
Rural.
416
237
131
Common.
846
468
7M
Graded.
Rural.
Common.
rVega Baja
429
231
167
96
126
346 3^
699
347
Vega Alta
179
122
103
103
168
110
266
iQft
Toa AJta
232
18
Corosal
410 508
175 301
3flfi
Dorado
229
District
1,051
1,369
2,420
852
1,024
1,876
Bayamon
761
56
200
1,395
454
545
2,156
510
745
611
45
109
966
358
344
1 577
Naranjito
403
19
Toa BaJa
513
t
District
1.017
2.394
3.411
825
1,668
2,498
Total
1 —
27,904
37,532 fiK.43A
22,411
26,413
48,824
Table 7. — Average attendance.
COMMON SCHOOLS, GRADED.
If
LocaUty.
fSan Juan. . .
Rio Piedraa.
6
District.
rCaroUna
Tnijlllo Alto .
Rio Grande...
Lolza
District.
Fajardo..
Naguabo.
Vieques..
Culebra. .
District.
Humacao.
Yabucoa..
Maunabo.
Patillas...
District.
Average number taught each day.
First
term.
2,274
467
2,741
337
97
193
158
Second
term.
2,112
460
2.581
785
282
96
186
153
717
Third
term.
1,978
447
2,425
230
97
174
141
642
725
180
253
728
186
233
1,167
1,147
641
175
228
1.044
436
221
68
157
882
411
221
63
157
394
206
57
157
852
813
Caguas
Gu^bo
San Lorenzo...
Juncofl
Aguas Buenas.
District..
Guayama.
Salinas...
Arroyo . . .
Cayey
Cidra
548
164
230
185
77
518
151
222
172
82
482
153
206
160
81
1,204
1.145
1,062
660
637
178
155
196
204
406
305
14
143
District.
1,586
fAlbonito
Comerio
Barros
Barranquitas.
District.
241
54
133
118
546
1,444
237
80
124
122
563
603
156
199
343
136
Year.
2,127
461
2,587
284
97
184
151
715
696
183
238
1,119
414
216
62
157
849
517
156
219
172
80
1,144
1,437
634
163
200
355
140
Average
enrollment
lor year.
2,2S0
486
2,744
299
101
187
159
746
767
198
261
1,226
442
226
64
170
908
594
175
245
197
88
1,299
691
183
218
371
147
1,492
1,610
235
82
119
125
661
238 I
71
126
121 I
1
656
252
80
139
134
006
464
BEPOBT OF THE GOVERNOR OF PORTO RICO.
Table 7. — Average attendance — Continued.
COHUON SCHOOLS, GRADED— Continued.
OQ-O
8
Locality.
9
10
Coamo
Juana Diaz..
Santa Isabel.
District.
Ponce....
Penuelas.
District.
11
Yauco
Sabana Grande.
Ouayanilla
District.
San Oerman.
Lajas
Cabo Rojo...
District.
12
liayaguez.
Maricao...
Anasco...
Rincon...
District.
13
Aguadiila.
Moca
Aguada...
Isabcla.. .
District.
14
Lares
San Sebastian .
Las Marias...
District.
15
Utuado...
Ad Juntas.
District.
16
Arecibo
Camuy
Quebradiiias.
HatiUo
District.
17
Manati . ,
Ciales...
Morovis.
District.
18
Vega Baja.
Vega Aita.
Toa Alta..
Corozal
Dorado
District.
19
Bayamon.
Naranjito .
Toa Baja.
District.
TotaL..
Average number taught each
day.
— - - -r -
Year.
1
Average
First
tenn.
Second
. term.
Thiid
term.
enrollment
for year.
4Q2
305
144
388
327
170
365
309
150
386
313
154
421
337
175
851
885
824
853
933
1,995
155
2,000
136
1,915
173
1,960
156
2,132
166
2,150
2,136
2,068
2,125
2,298
757
111
141
741
101
112
687
101
131
729
104
128
767
111
137
1,009
054
019
961
1,015
479
178
281
431
149
259
455
152
360
456
161
267
475
167
274
938
839
867
884
916
879
115
289
86
880
137
279
88
872
136
275
75
880
128
282
83
947
135
aor;
90
1,360
1,393
1.358
1,373
1.479
606
143
140
212
553
171
149
211
525
161
155
205
5m
157
148
209
616
178
1G3
231
1,101
1.084
1,045
1,077
1.188
217
292
97
240
169
224
265
172
226
287
144
243
307
167
606
715
661
657
717
483
241
4S2
236
447
222
471
233
527
263
724
718
669
704
790
861
177
107
100
860
174
116
95
815
164
117
98
845
172
113
98
937
198
136
112
1,245
1.245
1,194
1,228
1,383
561
210
86
554
192
78
528
192
78
548
196
81
581
213
89
857
824
798
1
82;
883
317
157
102
85
93
307
150
110
96
91
307
151
102
93
94
311
153
104
91 1
93
345
179
122
103
103
754
754
747
752
852
570
42
159
599
40
167
551
39
142
572
41
156
611
45
160
771
806
732
769
825
21,286
20,802
19,906
20,672
22,411
BEPOBT OF THB GOVEBNOB OF POBTO BICO.
465
Tabis 7. — Average attendance — Continued.
COHMON SCHOOLS, RT7RAL.
Sohool
diitrlet.
Locality.
ATemge
First
term.
Second
term.
Third
term.
Year.
enrollment
for year.
(^^r\ Juan
666
346
707
3S2
660
360
673
349
746
iRioPiadxu
306
i
I District.
1,002
1,060
1,010
1,022
1,144
fCanlina
430
197
526
156
472
210
484
120
527
208
511
120
470
207
506
134
530
Tnijino Alto
226
Hio'GmidflL
538
2
Loisa
147
•District.
1,320
1,295
1,366
1,328
1,441
fFsJaido
327
211
72
37
448
211
81
30
526
232
78
20
430
218
77
20
407
235
VloQues.
85
3
Colebra
36
Dlstziotw
647
770
856
754
835
fHnmsofto
424
245
76
123
474
260
87
141
476
268
106
129
457
257
03
131
402
Tabuoo*.
270
06
4
PAtllUW.
147
DistxlotL
868
962
978
038
1,005
fCsgllM.x. ..............
301
111
78
174
134
410
80
190
153
340
120
73
158
150
380
110
01
173
148
437
Ouabo
135
^n Tromizo
110
5
Joncos.
107
172
District.
888
970
850
*911
1,051
162
203
98
224
79
282
199
100
221
76
338
184
156
210
125
25a
195
118
219
93
284
217
135
e
CaycT
234
Cld»
110
Districts .......................
766
878
1,013
883
080
fAibonlto.
182
301
355
144
181
299
350
150
165
310
336
180
175
307
348
158
202
Comeilo
340
302
7
BArranqnltaSa »
183
District.
982
980
1,000
98^
1,126
CoAmo
331
606
288
278
932
301
351
861
262
321
825
284
376
045
8
Santa Tsab^L x
338
District. .'...
1,317
1,511
1,474
1,430
1,650
fPoncQ.
1,081
177
1,264
247
1,214
207
1,181
206
1,293
PfinnoUui . . . . , ....... X
238
9
District
1,268
1,511
1,421
1,380
1,531
Tanoo
•
440
565
224
500
566
235
545
506
287
406
545
248
523
fi^bftTiA Omnde
579
10
271
1,238
1,301
1,338
1,280
1,373
646
531
701
664
475
661
723
405
642
677
502
.668
724
Ladss
522
11
Caoo Rojo
700
District.
1,877
1,800
1,860
1.847
1,946
756
130
374
140
946
218
510
151
806
231
508
80
860
103
460
130
970
Maricao
215
497
12
Rtnoon
143
District.
1,418
1,824
1,724
1,643
1,825
21162— S. Doc. 92, 60-1 3
BEPOBT OP THE QOVEENOB OF POBTO BICO.
Table 7. — Avtragc aUewlane» — Contioued.
COMMON SCHOOLS, 1
1^
II
Uxtatj.
Atnx* ■umtbn taostat ttuli
d.r.
torT««.*
yim
Stcxmd
Third
T-,.
,„
i
870
MB
g
370
13
l.«7
l.«B
i.«
l.*7B
178
688
«»
738
■70
319
Dlrtrtct,
1,2»
I,»B
3,087
1,7X
^ti
S!
283
a
15
730
1.000
1,033
ftl4
778
1S6
a
i
100
1
ire
I. MS
I.MSI t.3ST
is
879
208
28S
I.1WI 1,J*1
1,337
1.286
STB
i
334
323
1
390
ICS
S8Z
«.
m
oil
830
2W
i
i
100
1.331
1,«1S
1.SM
.,«i
Toul
2l,«31
:«,7De
1«,8D8
23, US
M,4I3
Table %.— School board finance* — ReeeipU and expenditurm.
BBPOBI OF THE OOTEBKOB OF POBTO BICO.
467
Tabus 8. — School hoard finances — Receipts and expenditures — Continued.
I
8
9
10
11
12
13
14
15
16
17
18
19
LooaUty.
Cagoas
Ourabo
San Loranco
Junooa
Aguas Boaiias..
Ouayama
flftllTiaff
Arroyo
Cayey
adm
Aibooito
Comerio
Barros
Bananqultafl...
Coamo
Juana Diaz
Santa Isabel
iPoDoe
Penuelas
YaiKO
Sabana Orande.
Ouayanllla
San Qennan
Lajas
CaboRoJo
Mayagues
Maiicao
Anaaco
.Rincon
Aguadllla
ICoca
Aguada
Jsabela
lAres
San Sebastian..
Las Marift*
trtuado
Adjuntas
Aredbo
Camuy
SaebiadiUas....
atiUo
Manatl
Oales
Morovls ,
VegaBaja
Vega Aita
Toa Alta
Corozai
Dorado ,
Bayamon
Naranjito
ToaBaJa
Total.
Cash on
hand
/una 30,
11X16.
1680.19
9.82
336.37
21.31
164.79
(•)
Receipts
by school
hoard
nrera.
8,088.66
373.75
1,401.26
2,032.25
2,513.73
2,000.63
670.88
569.58
830. 09{
13.70
8.06
518.14
5,601.96
26.74
1,330.75
1,008.17
38.33
17.89
24.93
247.441
24.61
871.93
.46
19.51
43,*^ 51
84,739.81
1,664.26
2,077.24
2,260.33
1,664.66
10,939.34
4,208.46
5,278.65
2,812.28
1,089.66
1,987.40
811.62
(•)
802.361
3,273.18
11,007.20
3,118.71
18,620.01
2,051.86
4,865.34
1,892.94
2,406.85
5,568.35
2,888.74
3,794.30
10,050.45
3,878.30
3,753.71
796.09
2,846.49
1,607.45
2,006.00
2,089.07
4,262.83
2,996.42
5,215.79
7,379.86
2,966.40
12,890.09
1,413.77
904.21
982.57
'7,401.69
1,271.73
2,331.34
1,423.31
1,131.96
1,201.13
1,571.28
6,084.44
607.97
5,294.86
272,134.19
Retained
hy in-
solar
nrer on
aoooont
of school
con-
st ruction
loans.
S502.35I
710.01
195.761
813.00
1,607.24
854.33
121.72
422.33
500.04
886.66
1,213.59
259.48
254.07
322.04
1,175.55
950.87
372.78
1,016.06
825.49
249.17
(•).
135.01
611.32
196.94
19,442.85
Retained
by in-
sular
orer
in
of
oxer's
bond.
33,431.05
(•)
7,946.49
268.70
(•)
Aggre-
gate
resooroes.
gate
payments
Including
those by
Insolar
15,420.00
1,664.25
2,087.06
2,259.33
,004.1X1
14,706.76
4,710.81
5,968.66
2,833.50
1,069.58
2,142.19
1,007.38
(•)
802.361
12,124.93;
13,078.19,
5,374.281
20,662.26!
2,051.86)
15,325.561
2,014.66t
2,405.851
7,991.31
4,060.66
' 4,353.88
10,987.11
4,708.30
4,981.00
796.09
3,114.03
1,607.45
2,868.21
2,411.11
11,040.36
3,974.03
6,815.24
8,388.03
3,004.73
13,281.36
2,454.76
904.21
1,808.06
7,898.30
(•)
1,431.35
3,203.27
1,423.31
1,132.42
1,201.13
1,571.28
6,715.27
607.97
5,491.80
11, 646. 24 346, 461. 79 267,8501 04
orer.
Cash
balance
JoneSO,
1907.
84,266.9711,
1,101.91
1,428.92
1,545.61
1,664.65
8,456.59 2,
2,842.45 1,
5,894.14
2,781.36
706.57
1,648.77
1,005.11
(•)
591.91
11,350.66
11,374.11 1,
4,372.07 1,
17,814.24 2,
1,568.99;
5,015.20 2,
l,927.m
1,755.32!
6,291.8« 1,
3,245.421
2.904.501 1,
8,951.25 1,
1,856.39 2,
3,542.06 1,
665.35
2,433.00
1,012.12
2,138.10
1,725.54
9,856.64 1,
2,863.73 1,
2,721.18 3,
5,679.68 2,
1,933.00 1,
8,837.77 4,
2,074.52
750.26
1,364.07
6,587.96 1,
(•)
1,314.47
2,327.33
1,077.51
921.69
789.01
1,134.09
6,289.83
511.85
4,401.09 1,
Balance
in hand
of in-
sular
treas-
urer.
153.03
562.341
658.14
713.72
10.01
820.12
868.36
94.52
52.23
384.01
493.42
2.27
(•)
210.45
774.27
704.08
002.21
838.021
482.87
363.87
86.97
660.53
699.42
814.24
440.38
965.86
852.00
438.94
130.741
680.941
505.33
730.11
685.67
183.72
110.30!
825.361
708.341.
071. 64<.
443.501.
380.241.
153.95!.
443.09.
310.341.
(•)
116.88
875.94
345.80
210.73
412.12
436.29
425.44
96.62
090.71
13,431.06
76,946.51
iV
7,946.49
268.70
(•)
11,646.24
a Information for fiscal year 1906-7 incomplete.
468 BEPOBT OF THE OOVEBNOB OF POBIO BIGO.
Tabli i.—SiAoal b<iiBdfinanea—Ecp«nditun» dattified.
SS:
i tS,301TS 't9,B7r.3a
1,303.74
aa.u
■mm
177.78
IK. 31
l.£31.3S
31. 3t
9.71
1S.TS
12119
SS.23
Bknl&lMbtl..
Ymioo
i,iM3a .
S73.1»
7».«1
ua.cn
tSLM .
'moo
B7B.J0
47&24
1. 2S7.ee
283. SI
119. M
213. S3
1SL73
10.21
i.ta.71
i.ue.es
1,271 eo
iei74
TE3.43
SU-IS
101.37
S,2gl.S7
3,S«.26
5T3.4D
«3L00
1,7B1M
Woo
790.30
,302.00
ua78
02.71
721.01
28.10
229.90
«.88 74,413.07 33,007.88 4
S«.E3
Ma.«2
91.89
0.76
ST.2S
SEPOBT OP THE GOVEBNOB OP POBTO BICO.
469
Tabls 10. — SduxU hoaard financu — OiUitcmding floating debt ckunfied.
i|
LoQAtfon.
Rent of
aohool
honaea.
Hooae
rent of
teachera.
SaJlarleB
of em-
ployeea.
Contin-
gent
ez-
School
fomitare
and
equip-
ment.
Text-
books
and
school
supplies.
Extsaor*
dinary
expendi-
tures.
Total.
1
rSftn -Tiuui
BloPiedzas
Carolim
i
Tmjlllo Alto
Rio Onmde
JtOitA
.
Fftiardo ...»
8
NaffOftbo T
VieGiies
OnliibrA..- T-
rHnmafiAO ........
4
Yaboooa. . .•.
Mftonft*^. . .
PatlllAff
CognAflL
Giuabo
5
S^nn Tjoranzo
Jnnooe ......... x ^ -
Aguas Buenaa
lOOAyanm
160.00
16a 00
Sallnaf ,
6
Arroyo
Cayey
5a 00
12a 00
5a 00
156.00
175.00
adn.
fAibonito
7
Oomerio ^
24.00
189.74
18.50
1.50
118.74
Barroe
(•)
(•)
(•)
(A)
Barranqnitaa
Coamo.'. - -
124.08
124.06
8
Joana Diaz
Santa Isabel
■1
9
PoDoe
103.00
254.04
2.00
10.75
12.00
S33.83
66.89
463.11
Pemifkla*
Yaooo
10
Sabana Grande...
117.00
3.00
120.00
San'Oennan
T AJaff
69.00
60.00
11
24.00
24.00
Cabo Rojo
Mayames
12
ICarf cao ........
«
KnMco ...........
Rinoon
Agnadllla
13
Mioca
Agnada.. r
Isabeia
34.50
82.00
34.50
Larea
15.03
97.03
14
IB
TTtnado
Adlnnta*
1.00
6u75
7.75
fAxedbo
18
Camay
TTattUo
Maifitf...
17
CialM
(•)
(•)
(«)
(•)
(•)
(«)
(•)
(«)
Morovls
rVesaBaJa
Vega Alta
18
ToaAlta
CotomI
Dorado
Bayamon u . . .
,
21.70
07.06
88w76
10
NaranJito
Toa Bala
*i67.*32"
372.46
479.78
Total
609.50
368.38
23&90
1.76
28.70
33.83
587.69
1,911.76
a Information for fiscal year 1900-7 incomplete.
Very respectfully,
Roland P. Falknbr,
Chmmi88ioner of Edv^coitwn.
' iiU
$.DM.^^eo I
S.Doe.^<^ 60 I
f/4
n
. I
'eoNWRvao
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