3. By order of the above-mentioned visitor, no exemption from tribute was enjoyed by the officials of the villages, except by the governadorcillos and headmen; and counting six exempt persons [each] in three hundred and sixty villages alone—without including the visitas, which also have their officials—they make the number of two thousand, one hundred and sixty, which make one thousand and eighty tributes. These, at the rate of ten reals, amount to one thousand, three hundred and fifty pesos; consequently, by taking away these exemptions the royal exchequer will be increased by this sum.
4. The singers, sacristans, and doorkeepers of the churches in the villages are paid from the communal treasury of the Indians, and have their fees at all the feasts, burials, etc.[7] By exempting them from polos and personal services, and taking away their exemption from the tribute, [there would be gained] two thousand and thirty-eight and one-half whole tributes, which in the general [statement of] accounts for the year 765 are reckoned as exempted on account of the service of the churches in the villages tributary to the crown; the increase to the royal exchequer would be two thousand, five hundred and forty-eight pesos, one tomin.
5. Those who are for the same reason exempted in the villages of private encomiendas, according to the said general statement, number one hundred and ninety-six and one-half whole tributes. By abolishing this exemption, the increase to the royal treasury will be two hundred and forty-five pesos, five tomins.
6. The confusion in the accounts of the royal revenue in the provinces; the arrears [in despatch of business] which they experience in the offices; the increased losses of ships, with goods belonging to the royal account, which are made a pretext [for not settling their accounts]; losses by fire; uncollectible charges; negligence in pushing the collections that ought to be made; and other damages which follow from the said confusion—all these are reckoned at thirty thousand pesos a year. If the debits and credits were in money, and not produce, and the alcaldes were obliged to supply the royal storehouses, transporting at their own account the commodities from the provinces—these being placed to their credit, according to the stipulation made with each one—with the rest which I have presented before the royal Audiencia and superior government, the royal exchequer would render available the said sum of thirty thousand pesos.
7. Likewise I have asserted in the royal Audiencia that the Indians ought not to be paid for the conveyance of their tributes, [when paid] in kind, from their villages to the capital of their province, as being contrary to the laws (ley 1, titulo 9, libro 8, and ley 63, titulo 5, libro 6, in the Recopilación de Yndias) which treat of the tributes of the crown, and plainly show the obligation of the Indians to carry their tributes to the said capitals—differently from the tributes of encomiendas and from general appraisements, which are mentioned in ley 44, titulo 5, libro 6, in which it is commanded that the tributes be paid in the villages. Consequently, if the aforesaid conveyance is at the cost of the Indians, as seems just, and not at that of the royal exchequer, not only will the frauds arising from such entries in the accounts of the alcaldes be avoided, but his Majesty will save the expense which is mentioned in the third item of statement iv, which amounts to the sum of six thousand pesos.
(In case the method which is suggested in the sixth item preceding this be established, the said sum will inure to the benefit of the alcaldes-mayor, who should at their own account and risk render a statement, with payment, of the entire proceeds of the tributes; and in the obligation or contract with each one the said benefit should be kept in view, in order that it may inure to the benefit of the royal exchequer.)
8. There has always been an outcry in España against the purchase of public offices in the Yndias, notwithstanding that these have been placed on sale only in the exigencies of the crown. If the sale of these offices on the royal account is a question involving much scruple, it necessarily follows that it would be an injustice to sell them on the account of those who have authority to make appointments to those offices ad interim. Consequently, by reëstablishing the oldtime method—by which the candidates for the posts of alcalde must present themselves before the royal Audiencia with documentary evidence of their merits, in order that three qualified persons might be presented to the superior government, in the first, second, and third places respectively, for each post of alcalde—the dangers arising from the sale of offices which has been practiced in some governments would be avoided; and the selection [of officials] would be more conformable to justice and less mercenary (as I represented to his Majesty in the year 760). The royal exchequer could thus save the salaries of the alcaldes and magistrates (as is done in Nueva España), which saving would amount, as in the second item of statement iii, to the sum of seven thousand, five hundred pesos.
(If the alcaldeships were knocked down to the highest bidder in the auction-hall, together with the farming of the tributes, it would result in even greater profit to the royal exchequer.)
9. The offices of commander and military officers of the ship which goes annually to Acapulco are bestowed on citizens of this city; and the appointments to these offices can be made without giving them the salaries which hitherto they have enjoyed; for they are sought not so much for the salaries as for the honor, and for the free passage, with comfortable berths and conveniences, [which is furnished to officers]. Consequently the royal exchequer could save the amount of the said salaries, which exceeds ten thousand pesos.
10. In the paper of suggestions and the report which I cited in the first item of statement v, are mentioned the many advantages which would result from the establishment of guilds [gremios] which I propose; and from the increase of the royal revenues by the half-annats from the officials [of the crown]; and by the duties of one-fifth on silver and gold. These metals are wrought, at the will of the silver-smiths, of various standards and degrees of purity, contrary to the provisions of the royal decree of March 17, 1735; and as I cannot fix the exact amount for the aforesaid duties, a moderate estimate is made, at the lowest [standard], that the increase of the royal revenue would amount to some seven thousand pesos.