despise the said offices.  As it is understood that these appointments were not by honorable means, it would be well if these offices were sold—­not by auction, but putting upon them a moderate price, and having them given, with the supervision and approval of the Audiencia, to the men of most merit and best character.  There should not be more than eight regidors; for, with the other persons who, by reason of their offices, have votes in the cabildo—­namely, the three royal officials, the two wardens of the fortresses, and the alguacil-mayor of the city—­there are fourteen votes, which, in a place of three hundred citizens, is a sufficient number.  As those appointed understand that they must pay money for the appointments and gifts, in this way they will be given to suitable persons; and this should always be done, so long as they are appointed here, and are not free to attend to their duties as they should—­because the governors have had the power to take their offices away without cause, whenever it might appear best to them.  The most just way would be to sell them, and use the proceeds to aid the royal treasury in its needs.

[In the margin:  “Have this sent to the new governor, so that the regidors who were appointed wrongly, or are not proper persons, may be removed; and let others be appointed (such as possess the qualifications and capacity), up to the number of eight in all.  Let him advise us of his action.”]

12.  After Governor Gomez Perez Dasmarinas came, there was offered from the royal exchequer of your Majesty to the accountant Andres Cauchela (who was proprietary), and to Captain Gomez de Machuca—­who, on the death of Juan Baptista Rroman, treasurer and factor, was appointed to the said offices by the said Gomez Perez—­to these two was assigned the making of a report on all matters which concerned the treasury, to bring before the said governor.  It is understand that there were some matters needing correction, for those same officials have written this.  This also appears probable from the manner in which the person who was appointed for that office by the said governor conducted himself.  He signed the account without seeing or examining the reports, or even noticing whether the charges were made, and if everything had been collected that should be, nor that which concerned the merchandise and the royal warehouses.  Nor did he afterward audit any account.  For this reason, and because he grew rich during the time while the said offices were held, it would be well to inspect them, and again take charge of said accounts of money, and audit those of merchandise which still remain to be examined.  If your Majesty be so pleased, a warrant might be sent to make the said investigation from the time when Licentiate Geronimo Erbez del Corral took the account.  It could be entrusted to one of the auditors of this royal Audiencia; but the fact must be considered that Doctor Antonio de Morga is a great friend of Captain Gomez de Machuca, who was factor and treasurer, and who would have to be investigated by him.  Likewise it would be expedient to send a warrant for an accountant to audit and revise the accounts.