The Spanish Governance

His Majesty’s agents for the government and justice, and the royal officials for the management of his Majesty’s revenue, are as follows:

1. The governor and captain-general of all the islands

He is also the president of the royal Audiencia of Manila.

His salary is 8,000 de minas per year for all his offices. [414]

He possesses his own body-guard of 12 halberdiers, whose captain receives 300 pesos per year.

The governor alone provides and regulates all that pertains to war and government, with the advice of the auditors of the Audiencia in difficult matters.

He tries in the first instance the criminal cases of the regular soldiers, and any appeals from his decisions go to the Audiencia. [415]

The governor appoints many alcaldes-mayor, corregidors, deputies, and other magistrates, throughout the islands and their provinces, for carrying on the government and justice, and for military matters.

These appointments are made before a government chief scrivener appointed by his Majesty, who helps the governor.

The governor likewise takes part with the royal Audiencia, as its president.

The Audiencia consists of 4 auditors and 1 fiscal.

Each receives an annual salary of 2,000 pesos de minas [416]

one reporter, one court scrivener, one alguacil-mayor, with his assistants, one governor of the prison of the court, one chancellor, one registrar, two bailiffs, one chaplain and sacristan, one executioner, attorneys, and receivers.

The Audiencia tries all causes, civil and criminal, taken to it from all the provinces of its district. [417]

These include the Filipinas Islands and the mainland of China, already discovered or to be discovered.

The Audiencia has the same authority as the chancillerías of Valladolid and Granada in España.

At the same time, the Audiencia provides whatever is advisable for the proper and systematic management of the royal exchequer.

His Majesty’s revenues in the Filipinas Islands are in charge of and their tribunal consists of 3 royal officials appointed by his Majesty:

• a factor
• an accountant
• a treasurer

They each receive an annual salary of 510,000 maravedis.

They have their clerk of mines, and registrars of the royal revenues, and their executive and other officials, all of whom reside in Manila.

From that city they manage and attend to everything pertaining to the royal revenues throughout the islands.

His Majesty has a number of encomiendas apportioned to his royal crown throughout the provinces of the Filipinas Islands.

The tributes of those encomiendas are collected for his royal treasury by his royal officials and the collectors engaged for that purpose by the royal officials.

From year to year these amount to 30,000 pesos, after deducting costs and expenses.

They collect, from one year to another, 8,000 pesos in tributes from the Sangleys—both Christians and infidels. [418]

They also collect the fifth of all gold dug in the islands.

By special concession for a limited period, the tenth is collected instead of the fifth. There is a declaration concerning it, to the effect that the natives shall pay no fifths or other duties on the jewels and gold inherited by them from their ancestors before his Majesty owned the country.

Sufficient measures have been taken for the clear understanding of this concession and its investigation, for that on which the tenth has once been paid, and the steps to be taken in the matter.

From one year to another they collect ten thousand pesos from these fifths, for much is concealed. [419]

The assignment of two reals from each tributario inures to the royal treasury and is paid into it, for the pay of the soldiers and the stipend of the prebendaries. These are collected from the encomenderos, in proportion to, and on the account of, their tributes, and amount annually to thirty-four thousand pesos.

The fines and expenses of justice are committed to the care of the treasurer of the royal revenues, and are kept in the treasury. They amount annually to 3,000 pesos.

The 3% duties on the Chinese merchandise of the Sangley vessels average 40,000 pesos annually. [420]

The 2% duties paid by the Spaniards for exporting merchandise to Nueva España amount annually to twenty thousand pesos.

On the merchandise and money sent from Nueva España to the Filipinas, result eight thousand pesos more.

Consequently, in these things and in other dues of less importance that belong to the royal treasury, his Majesty receives about one hundred and fifty thousand pesos, or thereabout, annually in the Filipinas. [421]

Inasmuch as this amount does not suffice for the expenses that are incurred, the royal treasury of Nueva España sends annually to that of the Filipinas, in addition to the above revenues, some assistance in money—a greater or less sum, as necessity requires.

For his Majesty has thus provided for it from the proceeds of the ten per cent duties on the Chinese merchandise that are collected at the port of Acapulco in Nueva España. This assistance is given into the keeping of the royal officials in Manila, and they take charge of it, with the rest of the revenues that they manage and collect.

From all this gross sum of his Majesty’s revenue, the salaries of the governor and royal Audiencia are paid, as well as:

• the stipends of prelates and ecclesiastical prebendaries,
• the salaries of the magistrates,
• the royal officials and their assistants;
• the pay of all the military officers and regular soldiers;
• his Majesty’s share of the stipends for instruction, and
• the building of churches and their ornaments;
• the concessions and gratifications that he has allowed to certain monasteries, and private persons;
• the building of large vessels for the navigation to Nueva España, and of galleys and other vessels for the defense of the islands
• expenses for gunpowder and ammunition
• the casting of artillery, and its care
• the expense arising for expeditions and individual undertakings in the islands, and in their defense; that of navigations to, and negotiations with, the kingdoms in their vicinity, which are quite common and necessary.

Consequently, his Majesty’s revenues in these islands are so limited and his expenses so great.

• The royal treasury falls short and suffers poverty and need. [422]

10% duties and the freight charges of the ships is collected at Acapulco in Nueva España on the merchandise sent there from the Filipinas.

This is considerable, but are are also not always sufficient for the expenses incurred in Nueva España with the ships, soldiers, ammunition, and other supplies sent annually to the Filipinas.

These expenses are generally greatly in excess of those duties. The amount is made up from the royal treasury of Mexico.

Consequently, the king derives as yet no profit from any revenues of the Filipinas, but rather a large expenditure from his revenues in Nueva España.

He sustains the Filipinas only for:

• the christianization and conversion of the natives
• the hopes of greater fruits in other kingdoms and provinces of Asia, which are expected through this gateway

Every year the Audiencia audits the accounts of the royal officials of his Majesty’s revenues, strikes the balances, and sends the accounts to the tribunal of accounts in Mexico. [423]