Proceedings of the first Independence congress : held in the city of Manila, Philippine islands, February 22-26, 1930 / Published under the direction of Dean maximo M. Kalaw, executive secretary, University of the Philippines.

112 INDEPENDENCE CONGRESS PROCEEDINGS

the approval of the provincial board and the Department of
the Interior, the office of councilor nevertheless is eagerly sought
and the men elected are only too willing to make the sacrifice.
It is, indeed, gratifying to note that a large number of local
officials, elevated to power by popular will, have shown character and civic virtue.
But it is not only in the maintenance of public order and in
the conduct of honest elections that the provinces and municipalities have succeeded. They have also made and are making
rapid material progress. They have achieved no less creditably
in the administration of their finances.
The average annual increase in revenues during the last ten
years (1919-1928), has been 27 per cent as to provincial
revenues and 24 per cent as to municipal revenues. This increase in the local revenues collected is due partly to the improvement in the property assessment for taxation purposes
and partly to the increase in the value of real property brought
about by the existence of a stable and efficient government.
The assessed value of real property subject to taxation during the period from 1924 to 1928 shows an increase of 13.3
per cent.
It being understood that the real property tax is based on
the assessed value of real property subject to taxation, the proportion of increase in the assessed value of real property should
represent the increase in collection taxes thereon.
Provincial and municipal governments have long adopted the
budget system to provide for economy and certainty of expenditure. There is in operation a uniform accounting system by
which honesty and efficiency in administration may be established and dishonesty and inefficiency readily detected.
Provincial and municipal officials have shown admirable devotion to duty. Every year they hold their conventions wherein they discuss practical problems which they have to face,
exchange recitals of experiences, and recommend the passage of
laws that will develop and strengthen the local communities.
A most exalted enthusiasm has been displayed throughout
the provinces and municipalities in the realization of public
improvements. Practically all the available resources of the