Note 3 — Chapter V · THE SEMI-JUDICIAL AND ADMINISTRATIVE FUNCTIONS OF THE AUDIENCIA.

A tax on silver, gold and other metals (as well as on pearls) mined in the Indies. This tax was first authorized on February 5, 1504 (Recopilación, 8–10–1). Philip II conceded a commutation of this tax to ten per cent in favor of adelantados, their successors and other early settlers (ibid., 4–3–19). A draft of a letter exists in A. I., 106–6–6, written about 1585 by Governor Sande of the Philippines, asking for an extension of this dispensation.—See Blair and Robertson, IV, 87, par. 114 and note. On August 8, 1609, the king inquired of the Manila audiencia whether the tax was a fifth or a tenth.—A. I., 102–2–1.