Note 2 — Letters from Felipe III to Silva

Because of the difficulty that has been represented to us in going or sending from very distant provinces, separated by the sea, to give their accounts, we have determined and resolved that the accounts of Chile and Filipinas shall be examined as hitherto, in accordance with the ordinances of the Audiencias—notwithstanding what is ordained by others—given to the accountants. The accounts shall have to be brought and given in the tribunal of accounts. We order that those thus examined in Chile be sent to the tribunal of accounts in Lima, and those of the Filipinas to that of Méjico. Our royal officials of those treasuries shall also send at the beginning of each year the lists and muster-rolls of the soldiers to the said tribunals, signed also by the governor and captain-general. The accountants of the above-mentioned tribunals shall send a report of the said accounts, with its lists, to our council of the Indias.” Felipe III, San Lorenzo, August 17, 1609, ordinance 24. (Recopilación de leyes, lib. viii, tit. i, ley lxxix). A decree dated San Lorenzo, October 19, 1719, ordered this law to be observed, and ordered also inspection of the treasuries every week. See note in Recopilación de leyes to the above ordinance.