註釋 Official handbook, dated in Manila on August 13, 1853, containing instructions and regulations to be followed by the subdelegate of the province of Misamis, don Francisco Hidalgo y Caballero, in his administration of the finances of the province, including tax collection, accounting, and recordkeeping. Regulations, organized into 20 chapters and 126 articles, cover procedures for collecting all taxes, tributes, tithes, and rents; and ennumerate the duties and responsibilities of the subdelegate. Other chapters specify the amount of taxes to be paid by different racial groups such as mestizos, indios, and chinos (sangleys); the diezmos (tenths) collected on persons and property, including church schools, seminaries, and religious societies; and a sales tax of 10%. There are regulations for handling of funds, to be kept in a strongbox with two keys; keeping records; and maintaining the archives or files. The duties and salaries of local tax administrators who report to the subdelegate, such as the gobernadorcillos and cabezas de barangay, are also defined. Other topics include padrones or taxpayer rolls; classes of people exempt from taxes; stipends of priests, missionaries, and police; and the use of tax revenues to provide lighting in barracks and to purchase ships supplies. Finally, chapter 15 contains the names of all the pueblos in Misamis province. The handbook, compiled by Venancio de Abella, bears the signature of the copyist, Rodrig Batuta. 