A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

FINANCE 575
Since the proposal to increase the real-estate tax so as to provide more
revenue for education has been made, Table 79 is of interest. According to the facts here presented, the assessed value of real estate has? increased more rapidly than school expenditures. That is, the tax
burden on real estate may be relatively heavier than it was in 1913.
Thus its efficacy for increasing educational revenues will depend largely
upon how much the people wish to sacrifice for schools.
TABLE 79.-GROWTH OF EDUCATIONAL EXPENDITURES COMPARED WITH ASSESSED
VALUES OF TAXED REAL ESTATE, 1913 AND 1918 TO 1923
Ass d ve Percentage of 1913
Educational real
expenditures of taxed real
-estate ture estate
1913............................. 7,146,862 P393,279,000 100 100
1918..................... 9,659,306 755,028,000 135 192
1919................................ 13,195,411 802,952,000 185 204
1920.................................. 18,106,193 1,349,376,000 253 345
1921.............................. 22,872,440 1,482,130,000 320 377
1922................................. 23,031,868 1,480,111,000 322 379
1923.................................. 23,587,101 1,485,568,000 330 378

THE REVENUE SYSTEM
Public revenues in the Philippine Islands are of three kinds: (1)
revenue from taxation; (2) incidental revenue, such as fines and
forfeitures, United States internal revenue, sales and rentals of public
domain, revenue from public forest and mining claims; (3) earnings
and other credits of the Philippine Government in its various activities,
sales of fixed property or friar lands, dividends on bank stock, sales
of bonds, and the like. The relative importance of these three sources
r is shown in Table 80.
In the revenue system the proceeds of the different taxes are distributed
in several ways to the four kinds of political units, the Insular Government, the forty-nine provinces, the two chartered cities of Manila and
Baguio, and the municipalities or subdivisions within the provinces.
Some of the taxes are reserved for certain units; others are distributed
among the units. The amounts of the different taxes distributed to the
different units, and the proportionate amounts raised by the different
taxes and distributed to the several units for 1923 are given in Table 81.
The methods of collection and the amounts distributed to the several
governmental units are shown in Figure 10. Details on the nature
of the various taxes will be found in the following brief descriptions of
the revenues of the four kinds of political units.
'Classification in the Insular Auditor's Report, 1923.