could not assist me.  I have constructed a stone tower on the said beach, near the city; and lower down, where it seemed more necessary, I am constructing a very strong and handsome fort, the plan of which accompanies this letter. [57] In the three months while we have worked on it, I have the first story, where the heaviest artillery is to be placed, ready for flooring.  God helping, I shall, I believe, finish it in little more than one year from now.  From this fort and beach near the sea I have dug a deep ditch, thirty-four feet wide, which fills with the incoming tide, and even at low tide has sufficient water to float several vessels, which are used in carrying materials by this ditch to the said work, and for other important things.  This ditch extends from the sea to the river, and at that side around the entire city, in such wise that the latter is an island formed by sea, river, and ditch.  In place of the wooden fortress, I am going to build a bulwark to defend the entrance to the river and the beach, which can correspond to the tower already built; and the new fortress will defend both sides, the ditch and the sea.  Along the river-bank I have ordered stone breastworks to be built, extending from the old wooden fortress on one side, where the stone bulwark is to be built, to the ditch on the other side.  With this, I think that this city will be well fortified; and it would be more so, if your Majesty were pleased to have us provided with a garrison of two hundred soldiers, already paid—­as could be done, by the plan about which I have written to your Majesty, without spending anything from your royal estate, and without harm to the natives.

To build the fortress, as I have recounted, the bulwark, and the other defenses, as I saw that your Majesty has no income in this country, with which to enable me to do it, and that the city has no public property, I made a single assessment on the encomenderos, proportioned to their Indians and incomes, and on the inhabitants who could stand it, of three thousand odd pesos.  I also assessed on each married Indian, one real, and on each single Indian, one-half real—­which both classes are paying without any oppression or harrying—­so that the entire sum will amount to eight or nine thousand pesos.  With this sum, I think it possible to construct the principal fortress, because the materials are cheap.  The stone is so suitable that, when wet, it can be worked like wood, and when dry it is very strong and durable; and it is better than brick for the artillery.  Should your Majesty be pleased to look favorably upon these works, and have them aided from your royal estate with an equal sum, everything would be finished; and another fort could be built as well, to guard the port of Cavite and your Majesty’s ships for the regular line.  Since it is two leagues distant from the city, it is not made safe by the above-mentioned fortifications; and the ships cannot anchor at any nearer place, without ordinarily being in danger from