Book 7, folio 28. The ordinance of the above section does not seem to have been observed; for on May 16, 1609, a royal decree was despatched which declares that inasmuch as certain doubts have resulted from the foundation of the three said tribunals, in regard to the exercise of the said offices and their jurisdiction, and other things, the following is declared and ordered anew. And in the said decree many of the ordinances contained in the above-cited decree of the year 605, are declared by sections. Section twenty-four, which concerns this point, reads as follows:
“Section 24. Having examined and considered the difficulties which have been represented in regard to [the officials] being able to go to give the accounts to the said tribunals, for the treasuries of the provinces or islands which are very remote and over seas, I have decided and resolved that the accounts of the provinces of Chile and the Philipinas Islands shall be audited as heretofore, in accordance with the ordinances of the audiencias, notwithstanding any rulings of the said ordinances for the auditors of accounts in regard to sending someone to give it at the tribunals. The accounts which shall be thus audited in the said provinces of Chile shall be sent to the tribunal of accounts at Lima, and those of the Philipinas Islands and Maluco shall be taken to that of Mexico. At the beginning of each year, my officials of those treasuries shall send the lists and muster-rolls of the soldiers to the said tribunals.”
Book 7, folio 247. In conformity with the above-cited section, the tribunal of accounts of Mexico despatched a decree in the year 612, ordering the royal officials of the Philipinas to observe and keep it. Notification was given to them, and they obeyed it in the same year.
Book 7, folio 305. It appears in the fulfilment of the said royal decree, and of section twenty-four of it, that the governor of Philipinas gave the title of auditor of accounts and results [resultas] to Francisco Lopez Tamayo, October 6, 610, in the following words:
“Inasmuch as his Majesty has ordered that the office of auditor of accounts be again established in this city, so that the accounts of the royal officials of all the royal estate and other royal possessions that ought to be given might be audited, etc.”
The title proceeds, appointing him for such time as may be the pleasure of his Majesty and of the said governor in his royal name; and the latter assigns him an annual salary of one thousand pesos of common gold, to be paid from the royal treasury in accordance with the resolution made at the preceding meeting of the treasury on September 30 of the said year.
The above-mentioned tribunal of accounts of the governor and two auditors has punctually fulfilled its duties; and, as well as the said office, still exists—although there has been a change in regard to the title of “auditor of accounts,” as will be stated later.
Point 2
In case that your Majesty may be pleased to order that this office exist, will you be pleased also to ordain and determine the manner and form in which it is to be exercised, in order to avoid the differences and encounters that there have been and that may occur between the auditors of accounts and the royal officials. I shall relate in general terms the litigations that they have had hitherto, and the decisions therein of that Audiencia and the tribunal of accounts.
Book 7, folio 252. The first instance of litigation that I find was for the year 620, when the auditor of accounts claimed that the royal officials ought to deliver to him, not only the books and papers that he asked, but also the account in orderly form, in order that he might audit their general account of the preceding year. The royal officials answered thereto that they had never rendered that account, and that they were not bound to do so, but only to deliver to him the books and papers necessary for the verification [of accounts]. The tribunal decided in favor of the royal officials.