Manila Treasury Accounts, 1630–35

Relation of the receipts of the treasury of Manila from January seven, one thousand six hundred and thirty, until January six, one thousand six hundred and thirty-five, a period of five years

Common gold
[Pesos][tomins][granos]
The balance found in the said treasury on the said day, January seven, 1630, amounted to[1]11,561 8 6
The total from the fines of the exchequer[2] from the said day until March six, 1631, amounted to2,073 6 1
That from the [unspent?] balances of war funds [alcances de guerra] for the said time amounted to20,317 5 0
That of the army fund for the said time amounted to15,797 1 5
That from the licenses of Indians [sic; sc. Chinese] for the said time87,606 4 0
That from loans made to the treasury for the said time amounted to71,057 7 0
That from mesada taxes[3] for the said time amounted to917 1 11
That from import and export duties for the said time amounted to33,448 7 0
That from offices sold for the said time amounted to29,458 3 0
That from expenses of justice for the said time amounted to75 0 0
That from royal situados for the said time amounted to4,124 2 4
That from condemnations for the building of houses during the said time amounted to374 5 4
That from fiestas for the said time amounted to281 3 0
That from the tenths of gold for the said time amounted to48 3 0
That from transportation of passengers [on the royal ships?] for the said time amounted to300 0 0
That from the proceeds for war from the cattle tithes for the said time amounted to120 3 0
That from the silver and reals received from Nueva España during the said time amounted to278,115 6 0
That from court expenses for the said time amounted to100 0 0
During the said time the receipts of the said treasury amounted to555,775 3 0
Account from April 20, 1631, to January six, 1632
The total from condemnations (in court) for fines of the exchequer for the said time amounted to1,611 6 0
That from import and export duties amounted to35,650 1 2
That from loans made to the treasury amounted to16,600 7 5
That from royal situados from the encomiendas of private persons amounted to3,708 6 8
That from the balances of accounts amounted to18,430 3 0
That from extraordinary sources amounted to6,115 1 0
That from mesada taxes amounted to112 4 9
That from resultas amounted to456 3 5
That from tenths of gold amounted to23 7 8
That from expenses of justice amounted to8 6 0
That from [the fund for?] expenses of courts[4] amounted to287 4 0
That from licenses to heathen Chinese amounted to116,697 4 0
That from offices sold amounted to646 4 0
That from silver and reals sent from Nueva España amounted to203,915 0 0
That from passenger transportation amounted to50 0 0
That from deposits amounted to2,000 0 0
That from [unspent balance of fund for?] ship-building and forts amounted to8 0 0
That from the vacant encomiendas amounted to36 4 0
That from restitutions amounted to38 0 0
That which was placed in the treasury at the order of the visitor amounted to6,117 0 0
That collected from what is owing [to the treasury] amounted to62,473 3 10
The receipts of the treasury for the said time amounted to475,889 1 2
Account from January seven, one thousand six hundred and thirty-two, to January six, one thousand six hundred and thirty-three
The total amount of the balance struck on January 7, 1632, amounted to two thousand one hundred and eighty-seven pesos, fourtomins, and four pieces of gold and three rings[5]2,187 4 0
That from balances of accounts amounted to26,458 4 0
That from fines of the exchequer amounted to2,984 3 2
That from the fifths of gold amounted to99 5 6
That from royal situados amounted to2,150 4 0
That from the expenses of justice amounted to75 1 0
That from loans made to the treasury amounted to64,453 4 0
That from import and export duties amounted to36,603 2 0
That from the mesada taxes amounted to835 0 8
That from resultas amounted to2,114 5 6
That from vacancies in encomiendas amounted to66 7 8
That from deposits amounted to1,858 0 0
That from offices sold amounted to3,800 0 0
That from extraordinary sources amounted to30,046 3 3
That sent from Nueva España amounted to232,569 4 0
The receipts for account of the visit amounted to7,013 6 1
That from passenger transportation amounted to250 0 0
The receipts from the proceeds of condemnations to be remitted to the Council amounted to3,060 4 0
That from the Chinese licenses amounted to105,898 0 10
That from cattle tithes amounted to300 0 0
That from the fifths of silver amounted to285 2 4
That from [fund for?] the expenses of the courts of the Parián60 4 0
That from [fund for?] the expenses of the courts of the Audiencia amounted to seventy-five pesos75 0 0
That collected from what is owing [to the treasury] amounted to97,663 2 3
The receipts of the said treasury for the said time amounted to622,484 5 1
Account from January 7, 1633, to January 6, 1634
The total amount of the balance struck on the said day, January seven, 1633, amounted to four thousand seven hundred and ninety-twopesos, three tomins, and four pieces of gold and three rings[6]4,792 3 0
That from balances of accounts amounted to14,299 1 2
That from the mesada taxes amounted to258 2 11
That from extraordinary sources amounted to2,226 5 7
That from import and export duties amounted to46,897 6 1
The receipts from the visit amounted to13,770 6 0
That from Chinese licenses amounted to51,396 2 0
That from loans amounted to109,260 0 0
That from fines of the exchequer amounted to1,918 0 0
That from expenses of justice amounted to120 0 0
That from royal situados amounted to1,385 5 6
That from offices sold amounted to14,850 0 0
That from the fifth of gold amounted to300 2 7
That from vacant encomiendas [vacantes] amounted to41 1 6
That from passenger transportation amounted to950 0 0
That from tributes amounted to9 3 0
That from the half-annats amounted to4,961 5 2
That from the silver sent from Nueva España amounted to277,326 1 1
That from resultas amounted to1,056 5 5
That from [fund for?] courts and expenses of the royal Audiencia amounted to135 0 0
That from deposits amounted to600 0 0
That from cattle tithes amounted to386 6 9
The receipts of the said treasury for the said time amounted to546,873 0 5
Account from January 7, 1634, to January 6, 1635
The total of the balance struck on the said day, January seven, one thousand six hundred and thirty-four, amounted to seventy-threethousand two hundred and thirty-one pesos, seven tomins, and ten granos, and [4 pieces] of gold, and 3 rings[7]73,231 7 10
The total of the half-annats amounted to16,393 0 1
That from balances of accounts amounted to31,311 2 11
That from royal situados amounted to1,688 5 6
That from fines of the exchequer amounted to1,945 2 5
That from resultas amounted to11,557 6 3
That from cattle tithes211 0 0
That from import and export duties amounted to28,170 4 11
That from heathen Chinese licenses162,941 7 5
That from extraordinary sources amounted to33,097 3 9
That from the fifth of gold amounted to325 7 4
That from deposits amounted to[8]6,375 1 0
That from offices sold amounted to11,400 0 0
That from [fund for?] the expenses of the courts amounted to50 0 0
That from expenses of justice amounted to36 1 6
That from condemnations collected to remit to this Council amounted to444 0 0
That from passenger transportation amounted to650 0 0
That from proceeds of the visita amounted to3,417 4 0
That from restitutions amounted to1,003 0 0
That from the money sent from Nueva España amounted to308,396 2 0
That from loans amounted to11,000 0 0
That from the proceeds for the fortification of Manila amounted to6,000 0 0
That from the tenths of gold amounted to296 6 0
The total receipts of the said treasury for the said time amounted to715,849 6 11

Given in [word illegible in MS.] August eighteen, 1638.

Don Geronimo de [word illegible in MS.]
Francisco Antonio Manzelo

[1] The manuscript has a side- or sub-heading at the right that reads “Pieces of gold,” and in the margin at this point is the figure 10.

[2] Spanish, el cargo de penas de Camara. Cargo, as thus used, refers to the amount charged on the books of the accountant, and especially to the general balance struck; in a general sense, cargo and data, in the old Spanish system of accounting, corresponded to “debit” and “credit” in modern bookkeeping. The difference between these (alcance), in an individual account, would be nearly the same as our term “balance of account.” The old Spanish methods of accounting were somewhat different from the modern, and based on more complicated procedure; and it is difficult to find modern equivalents for various words and phrases used therein—especially for some which designate the duties of accountants, and for others which are no longer in actual use. The whole accounting and auditing system was very elaborate and characteristically suspicious. There were, in every case, two men working together; and, if one of them was absent, some different work must be assigned to the other for that day, by the bureau of accounts. There were three classes of employees in this work, in the Spanish colonies: the contadores de cuentas (who apparently were of higher rank than the others), contadores de resultas, and ordenadores de pago. The second of these terms is no longer used in accounting, and no satisfactory explanation of its commercial use is given in lexicons. The ordenadores de pagos (an office abolished at intervals) might correspond to our disbursing officers, save that they did not, I think, actually handle the money; hence, their functions rather correspond to a part of the duties of our auditors. It may be that the term cuentas is used in the accounting system to define accounts in general, items of any and all sorts owed to the state; and resultas, as referring to the accounts kept of money paid out, on one or another account, by the public treasury—its balances (alcances) being, therefore, the sums remaining over and above the amounts spent. This would give us a system of accountants for the items owing to the state—in other words, for its incomes; and another system of accountants for the expenditures of the government. In such case, resultas might also designate the balances reverting to the credit of the state—that is, the unspent balances of various funds; this meaning would harmonize with the related functions of the contadores de resultas and the ordenadores de pagos, who supplied each other’s places. These are suggestions rather than definitive statements, for which latter is needed expert knowledge of the old Spanish accounting system. The Recopilación de leyes de Indias contains much information on these points; see especially lib. viii, tit. i, ii, xxix; lib. ix, tit. viii.—James A. LeRoy.

[3] Mesada: a month’s pay or salary. The derecho de mesada was a tax of that amount levied (like the half-annat on civil offices) on ecclesiastical benefices and preferments which had been granted by the popes to the crown of Spain as part of its royal patronage of religion. Laws regarding this tax may be found in Recopilación de leyes de Indias, lib. i, tit. xvii; the first of these is dated 1629. See also Teatro de la legislación universal de España y Indias (Madrid, 1791–97). The mesada was to be collected on the basis of the receipts from each preferment during the five years preceding the new incumbent’s entry upon his office.—James A. LeRoy.

[4] Estrados: literally, “platforms;” the platform on which stood the royal throne, or the seat of the judge, afterward came to mean the court itself. Perhaps the Manila treasury received from Mexico a sum for the proper maintenance of the dignity of the tribunals, for the hangings, furnishing, platforms, etc. This might also refer to the platforms and carpets and hangings provided in the cathedral for certain royal officials.—James A. LeRoy.

[5] In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

[6] In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

[7] In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

[8] In the margin at this point occurs: “88 taes, 1 real of gold.”