Page:The Philippine Islands, 1493-1803 (Volume 11).djvu/105

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1599–1602]
FISCAL TO KING
101

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.

[In the margin: "A person shall be named by the lord president of the Audiencia to investigate these officials; and the governor shall name, with the consent of the investigator, an accountant to examine the accounts."]

13. Your Majesty commanded by a decree that the office of treasurer of the royal exchequer of these islands be abolished, as it entails no duties whatever, and the two offices of factor and accountant are sufficient; accordingly, the duties of the treasurer were performed by the factor. On account of the death of Juan Baptista Rroman, who exercised these offices, your Majesty again appointed to the said office of treasurer Captain Hernando Davila. So far as I know, your Majesty was not made aware that a command had been issued to abolish it, since no mention of that is made in the commission of Captain Hernando Davila. The office is a superfluous one, and, as I say, has no duties; for everything which has to be done here pertains to the offices of factor and accountant. It would be well, if your Majesty is so pleased, to command that when this office of treasurer shall become vacant, in whatever manner, no other person shall be appointed to it; but that it shall