Under existing law, since July 1, 1902, no revenue actually accrued to the insular government from forestry taxes, the amount remaining after the expenses of the service had been deducted being ceded to the provinces in which the timber was cut. Elsewhere in this report a statement of these expenditures and refunds is given. Following is a statement of the forestry collections, stated by the province or locality in which paid: During the year settlements were made involving additional revenues for the fiscal year 1902, as follows: Board of health for the Philippine Islands: Examination and registration fees a Expenditures for suppression and extermination of epidemic diseases and pests were reimbursed to the amount of $1,944 United States currency and $448.80 Mexican currency received from sale of vaccine virus; the San Lazaro Hospital was reimbursed from subsistence furnished government employees $568.92 Mexican currency, the quarantine service in the sum of $98.05 United States currency and $1,476.66 Mexican currency received for subsistence of government employees, and the forestry bureau in the sum of $50 Mexican currency received for subsistence from supplies purchased from appropriations for transportation. DEPARTMENT OF COMMERCE AND POLICE. THE POST-OFFICE SERVICE. The postal service of the Philippine Islands is conducted on the same basis as that of the United States. No postal laws and regulations have been promulgated, but the regulations of the United States are necessarily applied as far as practicable. All expenditures are made pursuant to appropriations, but each postmaster under specific authority of the director of posts, as provided in rule 34 of Act No. 90, pays the expenses of his office out of its receipts; or, if his revenues are insufficient, from funds transferred to him by the postmaster at Manila, the designated depositary for postal revenues. The receipts and expenditures of the postal service are covered into and withdrawn from the insular treasury by warrant and counter warrant, as pro |