men may execute, with the concurrence of the Audiencia, until we approve them, provided that they observe the laws enacted for war, conquest, and exploration, so straitly, that for any negligence, the terms of their contract will be observed, and those who exceed the contract shall incur the penalties imposed; also provided the parties shall receive our confirmation within a brief period assigned by the governor.”  Felipe II, Guadalupe, April 1, 1580; Toledo, May 25, 1596, a clause of instructions.

[245] There are eight auditors now [1890], and their salary has increased to 4,700 pesos, while that of the fiscal is 5,500 pesos.—­Rizal.

[246] Recopilacion de leyes, lib. v, tit. xv, ley xxviii, contains the following on suits arising from residencias, dated Lerma, June 23, 1608:  “Suits brought during the residencia against governors, captains-general, presidents, auditors, and fiscals of our Audiencia of Manila, and against any other officials, both civil and criminal, shall pass in appeal and be concluded in that Audiencia, if they do not exceed one thousand pesos of the current money.”

[247] The tributes of the Indians in the Filipinas amount to more than 4,000,000 pesos now [1890]; and from the Chinese are derived 225,000 pesos.—­Rizal.

[248] Now since there is no exploitation of gold mines, and since the Indians have no jewels that would justify this tenth or fifth, the Spaniards substitute for this the imposts upon property, which amount to 105,400 pesos, and that upon industry, which amounts to 1,433,200 pesos.  In 1640, the revenue from the above source [fifths or tenths] had decreased so greatly, that only 750 pesos were collected annually.—­Rizal.

[249] Import duties now [1890] amount to 1,700,000 pesos.—­Rizal.

[250] Export duties now [1890] amount to 285,000 pesos.—­Rizal.

[251] According to Hernando de los Rios, the Filipinas Islands could have been self-sustaining from the beginning from their own products, had it not been for the expeditions and adventurous conquests in the Moluccas, Camboja, etc....  In the governorship of Don Juan de Silva, the treasury owed, for the war in the Moluccas, more than 2,000,000 pesos to the Indians, besides what it must have owed to the inhabitants of Manila.—­Rizal.

[252] This excellent custom has entirely perished.—­Rizal.

“The president of our royal Audiencia of Filipinas and one auditor of that body, shall, at the beginning of each year, examine the accounts of our royal officials, and shall finish their examination within the two months of January and February.  On finishing their examination they shall send a copy of them to our council for the reason contained in the following law.  Should the examination not be finished in the said time, our officials shall receive no salary.  The auditor who shall assist in examining the accounts shall receive as a compensation the twenty-five thousand maravedis that are ordained; but he shall receive that amount only in that year that he shall send the said accounts concluded to our council.”  Ordinance 97, Toledo, May 15, 1596. (Ley ix.)