12. After Governor Gomez Perez Dasmariñas came, there was offered from the royal exchequer of your Majesty to the accountant Andres Cauchela (who was proprietary), and to Captain Gomez de Machuca—who, on the death of Juan Baptista Rroman, treasurer and factor, was appointed to the said offices by the said Gomez Perez—to these two was assigned the making of a report on all matters which concerned the treasury, to bring before the said governor. It is understand that there were some matters needing correction, for those same officials have written this. This also appears probable from the manner in which the person who was appointed for that office by the said governor conducted himself. He signed the account without seeing or examining the reports, or even noticing whether the charges were made, and if everything had been collected that should be, nor that which concerned the merchandise and the royal warehouses. Nor did he afterward audit any account. For this reason, and because he grew rich during the time while the said offices were held, it would be well to inspect them, and again take charge of said accounts of money, and audit those of merchandise which still remain to be examined. If your Majesty be so pleased, a warrant might be sent to make the said investigation from the time when Licentiate Geronimo Erbez del Corral took the account. It could be entrusted to one of the auditors of this royal Audiencia; but the fact must be considered that Doctor Antonio de Morga is a great friend of Captain Gomez de Machuca, who was factor and treasurer, and who would have to be investigated by him. Likewise it would be expedient to send a warrant for an accountant to audit and revise the accounts.
[In the margin: "A person shall be named by the lord president of the Audiencia to investigate these officials; and the governor shall name, with the consent of the investigator, an accountant to examine the accounts.">[
13. Your Majesty commanded by a decree that the office of treasurer of the royal exchequer of these islands be abolished, as it entails no duties whatever, and the two offices of factor and accountant are sufficient; accordingly, the duties of the treasurer were performed by the factor. On account of the death of Juan Baptista Rroman, who exercised these offices, your Majesty again appointed to the said office of treasurer Captain Hernando Davila. So far as I know, your Majesty was not made aware that a command had been issued to abolish it, since no mention of that is made in the commission of Captain Hernando Davila. The office is a superfluous one, and, as I say, has no duties; for everything which has to be done here pertains to the offices of factor and accountant. It would be well, if your Majesty is so pleased, to command that when this office of treasurer shall become vacant, in whatever manner, no other person shall be appointed to it; but that it shall be merged with that of the factor, as was formerly done. In this way the royal treasury will be relieved from paying two thousand pesos, which the said treasurer draws as a salary.
[In the margin: "Let the new governor inform us concerning this.">[
Governor Gomez Perez Dasmariñas established a monopoly on cards, so that the proceeds therefrom could be used to fortify this city; and the cabildo of the city collected that, along with the rest of its property, and expended it in other matters, and not in that for which it was imposed. Accordingly, in this tax, as well as in the administration of the said monopoly, there have been interests of great importance for those who had the power in this community, as will be evident when it is inspected and investigated. For three years past nothing of importance has been done on the wall, although there were many places which needed repairing and finishing, which would be a great detriment and danger in time of war. It would likewise be well to send a warrant to make investigations and audit accounts, concerning both the said monopoly and the other properties of the city.
[In the margin: "Let the person who is charged with the residencia of the governor be entrusted with that of the cabildo, and see that that is taken and an account of everything. He shall give an account to the governor of all which results from this, and of the amount of this impost, so that it may be converted to the use for which it was imposed.">[
15. By an ordinance of this royal Audiencia the president and two auditors thereof are commanded to audit, at the beginning of each year, the accounts of the royal officials, and to finish them in two months, with the additional amount, for expenses, of twenty-five thousand maravedis for each auditor. In the time of the former royal Audiencia this was done; and they named an accountant each year, to whom they gave fifty thousand maravedis beside. Since that time, what has happened is as follows: Governor Gomez Perez Dasmariñas, at the beginning of the year ninety-five, without an order from your Majesty, created an accountant-in-ordinary of accounts for this purpose, with a salary of five hundred pesos, and a secretary with two hundred and fifty pesos, for which they were to secure the approval of your Majesty—which they have not done in the past. The accounts were audited in two months—or at the most, in three. Accordingly it is not necessary, for so small an account as we have here, to incur a thousand pesos of expense each year to audit them. It could be done for a hundred thousand maravedis, as was formerly done. Your Majesty will command in this as is most fitting for the royal service.
[In the margin: "Send this to the new governor, that he may examine into and adjust the matter as appears best to him, and advise us of what action he takes.">[
16 The office of secretary of the cabildo has been given by the governors to whom they thought best. In this way they learn what goes on in the cabildo, which is a great evil. It would be better to have this sold; and accordingly, he who held it—being a proprietor, and one who could not be removed during good behavior—would be free to remain silent.
[In the margin: "Let the governor and Audiencia investigate this.">[