Point 3
In regard to the inconveniences from having this office or tribunal in those islands, I do not find that the royal officials of the islands, who are the ones who could best make such a representation, have made it. They have only opposed the jurisdiction and authority that the auditor of accounts has possessed or claimed to possess for the exercise of his duty; and they declare that the tribunal of accounts of those islands, which is composed of the governor and two auditors [oidores] is the one that truly holds and exercises this ministry of the auditing department of accounts, and that the auditor [contador] whom they call “auditor of accounts” cannot be that official, and cannot be so called, but only “auditor-arranger of accounts.” They say that it is not fitting for one man alone to be superior to the tribunal of the royal officials, for thereby is lost their authority and the superiority and influence that they ought to have for the efficient management and exercise of their duties; and that the expenses incurred with the said auditor of accounts and his clerks ought to be dispensed with, for the said reasons. In this regard what appears from the records of the visit is that Governor Don Juan de Silva, in a treasury meeting held in the year 610 (Book 7, folio 301), resolved to assign to the auditor of accounts and results [resultas] (joining those two offices, which had up to that time been divided) a salary of 1,000 pesos of common gold per annum, payable from the royal treasury, for the work of both offices. Until that time, it appears that the auditors of accounts had had only one official notary of accounts, with 250 pesos of salary per annum. By the said resolution it was raised to 300 pesos; and the clerks were increased by three, each with 200 pesos salary per annum—in consideration of the fact that there were many accounts in arrears to catch up with, and that the said two offices were joined into one. Other appointments resembling the one aforesaid were made in the persons of Pedro de Leuzarra, in the year 618, and Luis de Vera Encalada, in the year 620. At this time the said chief official notary of this exchequer was given a salary of 450 pesos, without its appearing when or why this increase was granted; and that same practice was continued. In the year 626, Alonso Garcia de la Vega was appointed with the title of “auditor-arranger” (Book 7, folio 65), in accordance with the act of the Audiencia above mentioned. In the year 629, Juan Baptista de Zubiaga was appointed [In the margin: “Memorial, folio 266, Book 1, folios 49, 128”] with the title of “auditor-arranger,” and four clerks, of whom we shall treat at the end of this paper, its proper place.
Against the statements of the royal officials, in regard to its being possible to avoid those expenses, the auditor of accounts, Luis de Encalada, stated in the year 625, in the suit that he had with them, that they could not be avoided, for the tribunal of accounts, consisting of the governor and two auditors [oidores] cannot personally arrange or audit them, both because of their occupations and because it is outside their profession; and their only duty is to dispose of the uncertainties and results [resultas] which may be proposed to them by the auditor of accounts.
[Point 4]
Papers of the secretary’s office. In regard to the advantages in having this office or tribunal, it seems that Governor Don Alonso Faxardo, in a letter of August 10, 619,[3] petitioned your Majesty to have intelligent persons sent as clerks; and informed your Majesty that he had appointed Pedro de Leuzarra, a trustworthy person, auditor of accounts, because of the incompetency of Francisco Lopez Tamayo. The Council, upon examining that letter, decreed, November 17, 620, that persons be named for that office, and that it was to be filled from that time thenceforth by his Majesty; and accordingly the appointment by the governor must cease.
That decree does not appear to have had any effect; for since that time and until the present, as has been seen, the governors have filled that office, notwithstanding that the Council gave that advice in the said year, and your Majesty granted the office to Alvaro de Revolledo. As it was then believed that the salary of this office was 500 pesos, the said Alvaro de Revolledo petitioned that it be increased to 2,000 ducados or to 510,000 maravedis, the same as that of the royal officials of those islands, so that he could exercise the said office with greater authority. No decision was made on the petition, and the said Alvaro de Rebolledo was afterward appointed to the accountancy of San Miguel de Piura, with a salary of 300 pesos ensayados.
The tribunal of accounts of Mexico state, in a letter of June 27, 625, that they have seen the necessity, from what they have examined of the accounts of the said Filipinas Islands, of sending a person to visit them who can adjust affairs pertaining to the expenses of the royal estate of those islands, and lay down a system [of conducting them] for the future. The person who must go should be of the ability, authority, and qualifications that the matter demands. He should be highly compensated and honored, in order that his office be respected and the end in view obtained. It is the most important action for your Majesty’s service, and has most need of reform.
It appears that the said Alvaro de Rebolledo again petitioned, in the year 626, that his warrant be despatched to him, with the salary that your Majesty might be pleased to grant him, so that, its value being known, he might be able to fulfil his duties. February 19, 626, it was decreed by the Council that he should be heard. Thereupon, the Council ordered the viceroy to investigate this matter, and to submit a relation of whatever had happened in regard to the office of auditor of accounts of Manila, and whether this office is necessary, whether it be for life, and what are its qualifications and duties; and of the tribunal of accounts. In obedience to this order, the viceroy, Marquis de Cerralbo, in a letter of May 22, 627, states that what he understands is that it is necessary that this office be permanent, and that very suitable persons trained in the tribunal of accounts and the other duties of the royal estate, should be found [for it]; and that it will be advisable that the official who should exercise it be approved by the governor of Filipinas.
The tribunal of accounts of Mexico, in a letter of May 28, of the same year 627, sent a report regarding the aforesaid which had been drawn up, by order of the viceroy, by one of the auditors [oidores] of the tribunal, Gaspar Bello de Acuña. In this it is declared that it is necessary that not only should the accounts of the royal treasury in Manila be audited, but also the accounts of all the royal estate which should be in the keeping of any person whatever; for this was a thing that has never been customary there, or had regular course, because of the resistance offered by the royal officials. The said accounts are of much more importance than any others; and it is therefore important to appoint a person who is thoroughly competent and reliable to inspect everything pertaining to the royal estate of the said islands; for the accountants hitherto appointed have been remiss in their proceedings. That has arisen from the poverty of the country, and from all being united there; or because those who try to proceed with any show of thoroughness in your Majesty’s service do not find aid in those who can give it in a matter that is of so great importance; and because this office, from what is understood of the condition of the royal estate in those islands, is subject to ordinary occupation and residence, and has a salary of one thousand pesos per annum. Since not more than one is appointed, he will need a clerk to help him in the methodical arrangement of the said accounts, and what is dependent on them. For the said office of accountant, a fully competent person, and one of abilities, will be needed. He should be well equipped, and honored with the necessary writs of prohibition for matters pertaining to his office, and with the privileges that may pertain to it. It is advisable that he should be sent as visitor of all things that concern the royal estate, to audit the accounts that are to be audited, and review those that are concluded, notwithstanding the visitor-general appointed; for the latter cannot have the intelligence, experience, and method which your Majesty orders to be exercised in such matters—which are understood only by those who have gained their knowledge in the chief bureau of accounts of those kingdoms. Such a person can be appointed with a time-limit, and, at the expiration of that time, he may return; and another man of skill and experience may remain as the ordinary and usual one, with the title of “auditor of accounts” for your Majesty; and he should receive the ordinary salary that your Majesty cares to grant him, and have a clerk to help him.
The Council, upon examination of the above-mentioned reports, decreed on December 6, 627, that the papers that occasioned them should be collected, and taken to the Council. From that time, it does not appear that anything pertaining to this matter has been done in or out of the Council until the year 631, upon the arrival of the visitor, Licentiate Don Francisco de Rojas, at the said islands. He having found Juan Baptista Zubiaga holding the said office of auditor-arranger of accounts and results [resultas], by the appointment of the governor in the year 629, ordered the said Juan Baptista to cease to exercise his duties, and to bring the papers in his charge to the visitor’s office; and ruled that there the said Juan Baptista and Diego Ortiz de Vargas, auditor [contador] of the visit, should together review all the accounts of the royal treasury and estate, with four other clerks. They were to receive the following salaries: the said Diego de Ortiz de Vargas, 2,000 ducados; the said Juan Baptista, 1,000 pesos, the same as he had received before [when exercising his office]; to one clerk 400 pesos, to another, 350, to another 300, and to the fourth 200.