3. [Under no consideration shall the Indians be ill-treated by the judicial officials or anyone else, and the laws of título x, book vi, of the Recopilación shall be strictly observed. If the alcaldes-mayor are unable to prevent ill-treatment of the Indians, they shall report the same to the superior government, according to law lxxxiii, título xv, book ii, and law iii, título x, book vi; or to the fiscal of the Audiencia, according to law vi, título xviii, book ii.]
4. [The alcaldes, encomenderos, or any other person, shall not collect gold or money, or accept a loan, or present, from the Indians, or collect more than the just amount from them (law xiv, título xxix, book ii, and laws xlviii, xlix, título v, book vi). Personal services must be paid, as well as the food purchased from them, at the prices of the tariff. If the Indians are forced to buy the products that they sell, they shall buy them at suitable prices.]
5. [The tribute shall be collected only when due, and to the proper amount, both in kind and in money, according to the instructions given out by the royal accountancy. Especial care shall be taken in the examination of the lists and ages of the Indians (law xxiii, título v, book vi), in order that unlawful exemptions from the tribute may not occur, thus wronging the royal treasury. Offenses either against Indians or the royal treasury shall incur a fine of four times the amount, besides a special fine of 200 pesos.]
6. [Exemptions from polos are more common than from tribute. With good reason some have been conceded to villages which have churches to build or to some private persons for distinguished services especially in times of war.[13] All such concessions must be examined by the alcaldes-mayor, in order to ascertain whether they are to the prejudice of the rest of the people, and to inform the superior government thereof. No further exemptions must be granted under penalty of a fine four times the amount of the exemption—except to cantors, sacristans, and porters; to governors, lieutenants, and officers of justice, during their term of office; and to cabezas de barangay, their wives, and eldest sons, and all others exempted by the superior government since 1764. All others conceded before that date shall be revoked until confirmed by the government. Exemptions in the provinces of Cavite, Tondo, Laguna, Bulacan, Pampanga, and Bataan, shall be conceded directly by the superior government; in all other provinces through the alcalde-mayor. The Indian claiming exemption from any payment must present himself with his proofs before the alcalde-mayor.]
7. [Collection of tribute in kind is often severe upon the Indians, because of epidemics (law xiv, título v, book vi), locusts, failure of crops, and other misfortunes. At such times it is quite proper that the Indians be not molested for what they do not possess (law xxii, título v, book vi). However, since the Indians often sham, when it is to their advantage to sell their crops, the alcalde-mayor shall see to it that neither the Indians nor the royal treasure suffer unjustly. If it is necessary to collect in money what ought to be collected in kind, an additional charge of five per cent must be made, in order to cover the increased cost to the government of the products elsewhere for the storehouses, and in order that the Indians may not avail themselves unjustly of excuses from paying in kind when that is to their advantage (law lxv, título v, book vi; law xvi, título ix, book viii).]
8. [This is similar to old ordinance 20 (q.v., ante, pp. 204, 205). To it is added that the alcaldes shall send to each village an account, authorized by the provincial notary, of the distribution of the purchase or bandala so that this may be presented at the residencia, and compared by the judges with the orders given for that purpose, in order to ascertain whether the two tally, and whether there is any excess.]
9. [Whenever it becomes necessary to purchase more products than the amounts regularly fixed, orders to that effect must be issued by the superior government. Extraordinary purchases thus made shall be paid for at the prices current in that particular province where they are bought, and not at the regular price established for royal purchases.]
10. [By law xliv, título v, book vi of the Recopilación, and by ordinance 30 (q.v., ante, p. 210) of the old ordinances, it was ordered that the Indians were to pay the tribute in their own villages, while the cost of transportation to the chief cities of the provinces was to be met by the royal treasury. But the above law treats of tributes in general, and hence includes those of private encomiendas, and is contrary to the laws regarding the royal tributes, namely, law x, título ix, book viii, and law lxiii, título v, book vi. These laws declare that tributes shall be paid in the chief cities of the provinces, or if paid elsewhere, cost of transportation shall he paid by the Indians, and not by the royal treasury. This ordinance therefore amends old ordinance 30, which will prevent the frauds committed by the alcaldes under the name of transportation expenses. Besides, this expense, being so moderate, will not be hard on the Indians.]
11. [This ordinance was intended for the simplification of the accounts of the alcaldes-mayor, and for the prevention of frauds to the royal treasury. By entering in the accounts the amount of the tribute in both money and kind (it being paid in both), there was a confusion of accounts, many back accounts, and frauds through the loss of vessels or pretended fires, etc. The alcaldes-mayor are ordered to compute all the accounts in money, although the tribute shall be collected as heretofore. No certification that the collections have not been made will be received, as such documents are very suspicious. When alcaldes-mayor take office, they shall sign a contract to send in their accounts, and to store in the magazines the amount of the products necessary for the royal service, the value of which shall be reported in money. The rations that are given to the troops or crews of vessels in the various provinces shall be computed also in money, at the price established in each province. This regulation, in accord with the tenor of ordinances 4 and 5 formulated by Arandia, shall be enforced on the appointment of the new alcaldes-mayor to the various provinces.]
12. [The factor of the royal treasury shall make a chart of the products of each province which are needed for the annual provision of the royal magazines, and of the prices in each province, according to the appraisals of the tribute and of the freight that must be paid for transportation, in order to avoid confusion and doubt regarding the same. The freight is charged according to the distances and the risk in transportation. The chart shall also give the amount of the stipend for each province that is paid in kind, computed in money, as well as the prices for the food furnished to the royal vessels, and the rations for the troops. The alcaldes are to take receipts for all that they shall deliver, and place the same in their accounts in money value according to the chart.]