in tenor.

[9] An island off the south coast of Batangas, Luzon, midway in the
channel between that island and Mindoro.

[10] The manuscript has a side- or sub-heading at the right that reads
"Pieces of gold," and in the margin at this point is the figure 10.

[11] Spanish, _el cargo de penas de Camara_. _Cargo_, as thus used,
refers to the amount charged on the books of the accountant, and
especially to the general balance struck; in a general sense, _cargo_
and _data_, in the old Spanish system of accounting, corresponded to
"debit" and "credit" in modern bookkeeping. The difference between
these (_alcance_), in an individual account, would be nearly the
same as our term "balance of account." The old Spanish methods
of accounting were somewhat different from the modern, and based
on more complicated procedure; and it is difficult to find modern
equivalents for various words and phrases used therein--especially
for some which designate the duties of accountants, and for others
which are no longer in actual use. The whole accounting and auditing
system was very elaborate and characteristically suspicious. There
were, in every case, two men working together; and, if one of them
was absent, some different work must be assigned to the other for that
day, by the bureau of accounts. There were three classes of employees
in this work, in the Spanish colonies: the _contadores de cuentas_
(who apparently were of higher rank than the others), _contadores
de resultas_, and _ordenadores de pago_. The second of these terms
is no longer used in accounting, and no satisfactory explanation of
its commercial use is given in lexicons. The _ordenadores de pagos_
(an office abolished at intervals) might correspond to our disbursing
officers, save that they did not, I think, actually handle the
money; hence, their functions rather correspond to a part of the
duties of our auditors. It may be that the term _cuentas_ is used
in the accounting system to define accounts in general, items of
any and all sorts owed to the state; and _resultas_, as referring
to the accounts kept of money paid out, on one or another account,
by the public treasury--its balances (_alcances_) being, therefore,
the sums remaining over and above the amounts spent. This would give
us a system of accountants for the items owing to the state--in other
words, for its incomes; and another system of accountants for the
expenditures of the government. In such case, _resu