The Philippine Islands, 1493-1898. Volume 25 of 55. Unknown

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The Philippine Islands, 1493-1898. Volume 25 of 55 - Unknown

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that with the said method everything would turn out well, he excludes the condition that it will not provide for everything, but only for the effort to enforce the said duty of two per cent. The difficulty would remain present, and the reasons and arguments of the said city be as if they were not; and it and its commerce would be left without any remedy, or means to preserve itself. Nor is there nor can there be considered any difference of opinion in the necessity that is mentioned of the royal treasury; for, although this necessity is great, the contention of the said city concerns not necessity, but the limits of impossibility. Consequently, [the interests of] the city ought to prevail and be preferred. This conclusion was reached by experience, on the occasion of the former year 632, when the said visitor tried to put the said duty in force, in which he found himself confounded; for he beheld the cessation of commerce, and the resolve made by the said inhabitants that they would not export or risk their wealth, without receiving any profit—by which it resulted that the despatch of the ships which were being sent to Nueva España was delayed, the cause of which was the said visitor, because of the said collection that he was trying to enforce. The governors of those islands—of whom there have been many, very prudent and clear-headed, and eminent in their zeal for the service of your Majesty—never came to such a determination, in all these years. And the strength and resistance of the obstacles that they found, and which they were considering in person, compelled them to consult with your Majesty, as they always have done—regarding that as much more proper than to execute [a decree] and risk the condition of those islands, and considering the matter with mature judgment and prudent deliberation. Consequently, they never reached the said decision that the said visitor attempted. And although the latter tried to remedy it, by proposing the means (that he alleges as a counterbalance) of the payment of four thousand pesos, by way of gift and gracious service, that gift was not perpetual, as appears on the contrary, and as is given to understand; but it was only for that time, and until the decision of your Majesty should be made. That is well verified by the fact of what afterward occurred; for in the following year the said visitor—recognizing that the gift of the four thousand pesos had been limited, and for once only, and that by virtue of that the said inhabitants were not bound to anything—attempted to make again, through some of the regidors, the same suspension that he had already made of the execution of the said duty, until your Majesty determined with what they should serve, with some gift, even though it should be only a small sum. That which was finally assigned was from one to two thousand pesos, the visitor again with this new occasion placing the despatch of the said ships in peril, causing by the least delay more loss than the said profit. Therefore the royal Audiencia, in order to proceed with more certainty, called a council of the bishop who was governor of that archbishopric, the archbishop, and the superiors of the orders. All of them agreed and concurred that the despatch ought to be made in the manner in which it had always been done, without allowing any innovation. Consequently all, and on all occasions, have always recognized the impossibility, and the new damages and obstacles that would result from the said enforcement.

      In consideration of the above, he petitions and entreats your Majesty that you be, nevertheless, pleased to provide and order the discontinuance of the collection of the said two per cent, according to his petition. Thereby he will receive an especial favor, as that city and kingdom hopes from his Majesty’s greatness and royal hand.

Manila Treasury Accounts, 1630–35

      Relation of the receipts of the treasury of Manila from January seven, one thousand six hundred and thirty, until January six, one thousand six hundred and thirty-five, a period of five years

      1 The manuscript has a side- or sub-heading at the right that reads “Pieces of gold,” and in the margin at this point is the figure 10.

      2 Spanish, el cargo de penas de Camara. Cargo, as thus used, refers to the amount charged on the books of the accountant, and especially to the general balance struck; in a general sense, cargo and data, in the old Spanish system of accounting, corresponded to “debit” and “credit” in modern bookkeeping. The difference between these (alcance), in an individual account, would be nearly the same as our term “balance of account.” The old Spanish methods of accounting were somewhat different from the modern, and based on more complicated procedure; and it is difficult to find modern equivalents for various words and phrases used therein—especially for some which designate the duties of accountants, and for others which are no longer in actual use. The whole accounting and auditing system was very elaborate and characteristically suspicious. There were, in every case, two men working together; and, if one of them was absent, some different work must be assigned to the other for that day, by the bureau of accounts. There were three classes of employees in this work, in the Spanish colonies: the contadores de cuentas (who apparently were of higher rank than the others), contadores de resultas, and ordenadores de pago. The second of these terms is no longer used in accounting, and no satisfactory explanation of its commercial use is given in lexicons. The ordenadores de pagos (an office abolished at intervals) might correspond to our disbursing officers, save that they did not, I think, actually handle the money; hence, their functions rather correspond to a part of the duties of our auditors. It may be that the term cuentas is used in the accounting system to define accounts in general, items of any and all sorts owed to the state; and resultas, as referring to the accounts kept of money paid out, on one or another account, by the public treasury—its balances (alcances) being, therefore, the sums remaining over and above the amounts spent. This would give us a system of accountants for the items owing to the state—in other words, for its incomes; and another system of accountants for the expenditures of the government. In such case, resultas might also designate the balances reverting to the credit of the state—that is, the unspent balances of various funds; this meaning would harmonize with the related functions of the contadores de resultas and the ordenadores de pagos, who supplied each other’s places. These are suggestions rather than definitive statements, for which latter is needed expert knowledge of the old Spanish accounting system. The Recopilación de leyes de Indias contains much information on these points; see especially lib. viii, tit. i, ii, xxix; lib. ix, tit. viii.—James A. LeRoy.

      3 Mesada: a month’s pay or salary. The derecho de mesada was a tax of that amount levied (like the half-annat on civil offices) on ecclesiastical benefices and preferments which had been granted by the popes to the crown of Spain as part of its royal patronage of religion. Laws regarding this tax may be found in Recopilación de leyes de Indias, lib. i, tit. xvii; the first of these is dated 1629. See also Teatro de la legislación universal de España y Indias (Madrid, 1791–97). The mesada was to be collected on the basis of the receipts from each preferment during the five years preceding the new incumbent’s entry upon his office.—James A. LeRoy.

      4 Estrados: literally, “platforms;” the platform on which stood the royal throne, or the seat of the judge, afterward came to mean the court itself. Perhaps the Manila treasury received from Mexico a sum for the proper maintenance of the dignity of the tribunals, for the hangings, furnishing, platforms, etc. This might also refer to the platforms and carpets and hangings provided in the cathedral for certain royal officials.—James A. LeRoy.

      5 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

      6 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

      7 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”

      8 In the margin at this point occurs: “88 taes, 1 real of gold.”

Given in [word illegible in MS.] August eighteen, 1638.Don Geronimo de [word illegible in MS.]Francisco Antonio Manzelo

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