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

585

TABLE 86.-INTERNAL REVENUES SUBJECT TO APPORTIONMENT, 1909 TO 1924
Internal rev- Internal revYear enues subject to Year enues subject to
apportionment apportionment
1909......................... P7,915,850.00 1917........................25,010,750.00
1910......................... 9,789,544.00 1918....................... 30,227,627.00
1911........................ 11,306,387.00 1919....................... 32,556,013.00
1912......................... 12,174,772.00 1920....................... 35,350,554.00
1913......................... 12,647,478.00 1921.................... 29,000,163.00
1914........................ 12,533,095.00 1922........................ 28,737,863.00
1915........................ 16,800,414.00 1923........................ 29,363,769.00
1916......................... 19,525,006.00 1924........................ 31,803,950.00
Table 87 indicates the amounts by which the schools would have
benefited in 1923 had any one of the bases indicated been adopted
as that upon which allotments were to be made, instead of the actual
one.
TABLE 87.-THE AMOUNTS OF INTERNAL REVENUE THAT WOULD HAVE BEEN ALLOTTED TO PROVINCES AND MUNICIPALITIES IN 1923 IF THE ALLOTMENTS OF 1909
HAD KEPT PACE WITH THE EDUCATIONAL NEEDS
[Sources: Reports, Insular Auditor, 1909, 1923]

If it had increased as did the total internal revenues.............
If it had increased as did the population........................
If it had increased as did the average daily attendance in primary
schools..................................................
If it had increased as did the average daily attendance in elementary schools.............................................
If it had increased as did the total public-school expenditures......
If the provinces had received the same percentage of internal revenues....................................................
Municipalities, 1909 allotment...............................
If it had increased as did the total internal revenues.............
If it had increased as did the population........................
If it had increased as did the average daily attendance in primary
schools...............................................
If it had increased as did the average daily attendance in elementary schools...............................................
If it had increased as did the total school expenditures...........
If the municipalities had received the same percentage of internal
revenues................................................

Amount 1923 Increase over
allotment would 1923 actual
have been allotment

P5,831,226.00
2,074,736.00
3,992,295.00
4,463,826.00
6,569,998.00
1,581,986.00
1,571,770.00
5,831,266.00
2,074,736.00
3,992,295.00
4,463,826.00
6,569,998.00
1,581,986.00?4,259,496.00
502,966.00
2,420,525.00
2,892,056.00
4,998,228.00
10,216.00..............
4,259,496.00
502,966.00
2,420,525.00
2,892,056.00
4,99d,228.00
10,216.00

MISCELLANEOUS REVENUES.-The total revenues for the provincial
governments under this heading, excluding the internal-revenue allotment, have been inconsiderable since 1910 when the amount was approximately P100,000; it has exceeded P300,000 only twice and was
never above P400,000 until 1923. In this year the motor vehicle
allotment under Act 3045 raised it to P646,577.06.