rge of said accounts of money, and audit those of merchandise
which still remain to be examined. If your Majesty be so pleased,
a warrant might be sent to make the said investigation from the time
when Licentiate Geronimo Erbez del Corral took the account. It could
be entrusted to one of the auditors of this royal Audiencia; but the
fact must be considered that Doctor Antonio de Morga is a great friend
of Captain Gomez de Machuca, who was factor and treasurer, and who
would have to be investigated by him. Likewise it would be expedient
to send a warrant for an accountant to audit and revise the accounts.

[_In the margin_: "A person shall be named by the lord president of
the Audiencia to investigate these officials; and the governor shall
name, with the consent of the investigator, an accountant to examine
the accounts."]

13. Your Majesty commanded by a decree that the office of treasurer
of the royal exchequer of these islands be abolished, as it entails
no duties whatever, and the two offices of factor and accountant are
sufficient; accordingly, the duties of the treasurer were performed
by the factor. On account of the death of Juan Baptista Rroman, who
exercised these offices, your Majesty again appointed to the said
office of treasurer Captain Hernando Davila. So far as I know, your
Majesty was not made aware that a command had been issued to abolish
it, since no mention of that is made in the commission of Captain
Hernando Davila. The office is a superfluous one, and, as I say, has
no duties; for everything which has to be done here pertains to the
offices of factor and accountant. It would be well, if your Majesty
is so pleased, to command that when this office of treasurer shall
become vacant, in whatever manner, no other person shall be appointed
to it; but that it shall be merged with that of the factor, as was
formerly done. In this way the royal treasury will be relieved from
paying two thousand pesos, which the said treasurer draws as a salary.

[_In the margin_: "Let the new governor inform us concerning this."]

Governor Gomez Perez Dasmarinas established a monopoly on cards,
so that the proceeds therefrom could be used to fortify this city;
and the cabildo of the city collected that, along with the rest of
its property, and expended it in other matters, and not in that for
which it was imposed. Accordingly, in this tax, as well as in the
administration of the said monopoly, there have been interests