142.  There are many places in which are employed sailors, gunners, calkers, coopers, and other seafaring men, who are superfluous, unnecessary, and of no service.  They create notorious expense and are maintained in these employments on account of being servants, relatives, and friends of those in authority.

143.  There are many sinecures and gratuities given by those in authority, which are enjoyed by officials, clerks, officials of the accounts, and royal officials—­all without his Majesty’s orders and contrary to his intention.

144.  Many soldiers enlisted are excused from service for private reasons.

145.  There are many more captains and their officers in the camp than is necessary.  These cause a useless expense and waste, and this is a matter requiring reform.

146.  Many draw salaries as commanders and captains of galleys, when there are no galleys; and some as knights of the city, who do not serve in its defense, and of whom there is no necessity.

147.  The governors of the forts of Nuestra Senora de Guia and Santiago draw larger salaries than his Majesty ordered.

148.  The consignments made by the king to his treasury are confused with other payments.

149.  But little care is exercised in collecting all the royal dues from the vessels coming from Espana, because they are always laden beyond the appraisal.  The same is true in regard to freight and the dues on the money coming from Espana, more of which always comes than the register shows.

150.  The collectors sent to make the collections for the royal treasury and those of the tributes do not usually bring them in promptly; and they perpetrate many frauds and injuries, so that each time the collections are smaller.  Sometimes it has been observed that they retain the money collected, and that with the knowledge of the officials themselves, because they are favorites of the latter.

151.  Many times they delay making the final account of the debtors to the royal treasury, and fail to collect the balance of their debts, on account of private considerations.

152.  There are many old debts that the treasury owes, the payment of which is unavoidably suspended.  To cancel these it will be necessary to send to the treasury of Mexico for the deficiency, with the required authorization.

153.  Likewise, as the salaries and expenses have already accumulated to a considerable sum, we must perforce send, each year, to the said treasury of Mexico for the means to pay it all when due.

The navigation to Espana

154.  The giving of positions on the trading ships of the Nueva Espana route is a great detriment to the country.  In the first place this advantage is enjoyed by those who have not served in this land, thus depriving of it those who have served.

155.  As persons who have no compassion on the citizens of this country, they busy themselves only for their own interests, and not for the good of the country.