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The Former Philippines thru Foreign Eyes by Rudolf Ludwig Carl Virchow;Chas. Wilkes;Fedor Jagor;Tomás de Comyn
page 15 of 732 (02%)
artificially limited conditions of trade. The customs duties were
in themselves not very high. They were generally about seven per
cent. upon merchandise conveyed under the Spanish flag, and about
twice as much for that carried in foreign bottoms. When the cargo
was of Spanish production, the duty was three per cent. if carried
in national vessels, eight per cent. if in foreign ships. The latter
were only allowed, as a rule, to enter the port in ballast. [15]

[Discouragements for foreign ships.] As, however, the principal wants
of the colony were imported from England and abroad, these were either
kept back till an opportunity occurred of sending them in Spanish
vessels, which charged nearly a treble freight (from £4 to £5 instead
of from £1 1/2, to £2 per ton), and which only made their appearance
in British ports at rare intervals, or they were sent to Singapore and
Hongkong, where they were transferred to Spanish ships. Tonnage dues
were levied, moreover, upon ships in ballast, and upon others which
merely touched at Manila without unloading or taking in fresh cargo;
and, if a vessel under such circumstances landed even the smallest
parcel, it was no longer rated as a ship in ballast, but charged on the
higher scale. Vessels were therefore forced to enter the port entirely
devoid of cargo, or carrying sufficient to cover the expense of the
increased harbor dues; almost an impossibility for foreign ships,
on account of the differential customs rates, which acted almost as a
complete prohibition. The result was that foreign vessels came there
only in ballast, or when summoned for some particular object.

[Export taxes.] The exports of the colony were almost entirely
limited to its raw produce, which was burdened with an export duty
of three per cent. Exports leaving under the Spanish flag were only
taxed to the amount of one per cent.; but, as scarcely any export
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