LUKBAN
of the enemy before he was killed . The Americans who were besieged in Gandara escaped at night to their main headquarters in Calbayog . Terrified , the Americans had to withdraw several of the detachments at Tauiraro , Matuginao , Calbiga and Loquilocon . 10
On his return to Matuginao , Guevarra reported that he had repulsed the enemy numbering 150 who had attempted to take the garrison . The Americans accordingly lost more than 50 , including one captain and a lieutenant and an infantry lieutenant , while his forces lost 2 soldiers and six bolomen . 11
Rebel headquarters at Matuginao
Lukban and his leaders finally decided on Matuginao as their center of operations as it was in a mountainous terrain and closer to food supplies . Here they set up their makeshift arsenal that fabricated ammunition and cartridges . Once more , they used shells made of galvanized iron from the roof of churches and convents that were burned . Here they received contributions from all over the province like palay , rice , provisions of all kinds , including meat , salted and fresh , canned goods , wine and money – all of these voluntary . Up to the last week of March , they had collected 3,250 pesos , more than half of which they sent to the national treasury , and the remainder to meet the expenses of his soldiers and their arsenal . But his soldiers refused their salaries . 12
Once more in his solitary moments , Lukban issued his proclamations , and his lessons in guerrilla warfare directed to his troops , and unleashed a barrage of counter arguments against American propaganda . Like the Americans , he understood that he was not just waging tactical battles but that the war for the hearts and minds of the residents of Samar was just a crucial for the ultimate victory .
He divided the province into 6 districts . At the head of each district was a sub-delegate to manage the administrative and military affairs . Initially , Lukban would not divulge the identity of these men , but these were supposed to be “ worthy men , who do not abuse , but work well and are active .” This way , each district commander could conduct his own operations against the enemy independent of the other districts . The overall command was still Lukban . 13 But later , he announced that Col . Narciso Abuke was assigned as area commander for northern Samar , Col . Claro Guevara western Samar , and Capt . Eugenio Daza for south eastern Samar . 14
His lessons on guerrilla warfare continued in his circulars to his men in the field . He wrote :
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