The governor likewise takes part with the royal Audiencia, as its president, in whatever pertains to its duties.  The Audiencia consists of four auditors and one fiscal—­each of whom receives an annual salary of two thousand pesos de minas [245]—­one reporter, one court scrivener, one alguacil-mayor, with his assistants, one governor of the prison of the court, one chancellor, one registrar, two bailiffs, one chaplain and sacristan, one executioner, attorneys, and receivers.  The Audiencia tries all causes, civil and criminal, taken to it from all the provinces of its district. [246] These include the Filipinas Islands and the mainland of China, already discovered or to be discovered.  The Audiencia has the same authority as the chancillerias of Valladolid and Granada in Espana.  At the same time, the Audiencia provides whatever is advisable for the proper and systematic management of the royal exchequer.

His Majesty’s revenues in the Filipinas Islands are in charge of and their tribunal consists of three royal officials.  They are appointed by his Majesty, and consist of a factor, an accountant, and a treasurer.  They each receive an annual salary of five hundred and ten thousand maravedis.  They have their clerk of mines, and registrars of the royal revenues, and their executive and other officials, all of whom reside in Manila.  From that city they manage and attend to everything pertaining to the royal revenues throughout the islands.

His Majesty has a number of encomiendas apportioned to his royal crown throughout the provinces of the Filipinas Islands.  The tributes of those encomiendas are collected for his royal treasury by his royal officials and the collectors engaged for that purpose by the royal officials.  From year to year these amount to thirty thousand pesos, after deducting costs and expenses.  They collect, from one year to another, eight thousand pesos in tributes from the Sangleys—­both Christians and infidels. [247]

They also collect the fifth of all gold dug in the islands.  By special concession for a limited period, the tenth is collected instead of the fifth.  There is a declaration concerning it, to the effect that the natives shall pay no fifths or other duties on the jewels and gold inherited by them from their ancestors before his Majesty owned the country.  Sufficient measures have been taken for the clear understanding of this concession and its investigation, for that on which the tenth has once been paid, and the steps to be taken in the matter.  From one year to another they collect ten thousand pesos from these fifths, for much is concealed. [248]

The assignment of two reals from each tributario inures to the royal treasury and is paid into it, for the pay of the soldiers and the stipend of the prebendaries.  These are collected from the encomenderos, in proportion to, and on the account of, their tributes, and amount annually to thirty-four thousand pesos.