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ax is outlined, and numerous reasons for its abolition are adduced. The inhabitants of Manila no longer make large profits in their trade with Nueva Espana; nor are the expenses of that trade such a burden as formerly on the royal treasury. The same results are really obtained from the tax levied on the Chinese goods that are carried to Manila, and this additional tax is too heavy a burden on the people. The royal duties alone amount to twenty-seven per cent on their investments of capital, and the costs and expenses to even a greater sum. Too much pressure of this sort will cause the people of Manila to abandon entirely a profitless trade; in that case the customs duties would cease, and the islands would fall into the hands of the Dutch. The misfortunes and losses of Manila by fires and shipwrecks must also be taken into account, as well as the loyalty with which they serve the crown--always ready to risk their lives and property for it, and often loaning money to the treasury in its needs. The royal fiscal makes reply to this document, advising the royal Council to give this matter very careful attention, and to consider not only the need of the inhabitants but the low condition of the royal finances; he recommends mild measures. The procurator thereupon urges, in brief, some of his former arguments (also citing precedents) for the discontinuance of the two per cent duty. An interesting compilation from the accounts of the royal treasury at Manila shows the total receipts in each of its different funds for the five years ending January 1, 1635, each year separately. A letter of consolation to the Jesuits of Pintados who have suffered so much from the Moro pirates is sent out (February 1, 1635) by the provincial of the order, Juan de Bueras. Andres del Sacramento, a Franciscan friar at Nueva Caceres, complains to the king (June 2, 1635) of interference in the affairs of that order by certain brethren of the Observantine branch, who have by their schemes obtained control of the Filipinas province; and asks that the king assign the province to one or the other branch, allowing no one else to enter it. About the same time, a high Franciscan official at Madrid writes, probably to one of the king's councilors, promising to investigate and punish certain lawless acts by Manila friars of his order. The Jesuits of Manila having asked for a grant from the royal treasury to rebuild their residence there, the matter is discu
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