This paper demonstrates, with reference to the Samal of Tagtabon Island, how the structure of local domestic groups and the statistical distribution of residence types can be derived from a detailed description of the decision rules used by Samal native actors themselves in making, evaluating and predicting residence choices. Considering the census data alone, a matrilineal principle or bias appears to dominate the selection of residence locations. But this apparent matrilineal tendency is an artifact of the rule which Tagtabon Samal use in making decisions about residence, a rule which makes no reference to any matrilineal principle. Nine assessments (decision criteria) for residence rules are given. In the selection of a mode of residence a person's age category is of primary importance. In terms of residence locale, the most important phenomenon by far is the preference ranking of kin classes, operative in residence decisions throughout a person's life. (CFM)