elter.

142. There are many places in which are employed sailors, gunners,
calkers, coopers, and other seafaring men, who are superfluous,
unnecessary, and of no service. They create notorious expense and
are maintained in these employments on account of being servants,
relatives, and friends of those in authority.

143. There are many sinecures and gratuities given by those in
authority, which are enjoyed by officials, clerks, officials of the
accounts, and royal officials--all without his Majesty's orders and
contrary to his intention.

144. Many soldiers enlisted are excused from service for private
reasons.

145. There are many more captains and their officers in the camp than
is necessary. These cause a useless expense and waste, and this is
a matter requiring reform.

146. Many draw salaries as commanders and captains of galleys, when
there are no galleys; and some as knights of the city, who do not
serve in its defense, and of whom there is no necessity.

147. The governors of the forts of Nuestra Senora de Guia and Santiago
draw larger salaries than his Majesty ordered.

148. The consignments made by the king to his treasury are confused
with other payments.

149. But little care is exercised in collecting all the royal dues
from the vessels coming from Espana, because they are always laden
beyond the appraisal. The same is true in regard to freight and the
dues on the money coming from Espana, more of which always comes than
the register shows.

150. The collectors sent to make the collections for the royal
treasury and those of the tributes do not usually bring them in
promptly; and they perpetrate many frauds and injuries, so that each
time the collections are smaller. Sometimes it has been observed that
they retain the money collected, and that with the knowledge of the
officials themselves, because they are favorites of the latter.

151. Many times they delay making the final account of the debtors to
the royal treasury, and fail to collect the balance of their debts,
on account of private considerations.

152. There are many old debts that the treasury owes, the payment of
which is unavoidably suspended. To cancel these it will be necessary to
send to the treasury of Mexico for the deficiency, with the required
authorization.

153. Likewise, as the salaries and expenses have already accumulated
to a considerable sum, we must perforce send, each year, to the said
treasury of Mexico for the