THE FORTIFICATION OF MANILA
Sire:
As there are no funds here belonging to your Majesty, and as this city is very poor and has no established source of income to meet the expense involved in carrying on the erection of the wall around it—which is absolutely necessary for its protection and safety because it is quite exposed without it—therefore an effort must be made to find some source of revenue in order that so important an undertaking may not be given over. I have accordingly in your Majesty's name granted the merchants' peso [peso merchante] on Chinese goods for two years. The amount of this is thus far unknown, because it has not hitherto been laid. The most profitable source of income is the monopoly of playing-cards which has been established for the benefit of your Majesty's exchequer. I apply the proceeds of this to the wall for the present until your Majesty commands otherwise. This amounts in one year to two thousand five hundred, or three thousand pesos. I considered that the whole amount was very small, while it was absolutely necessary to fortify this place, which is entirely open and exposed to every sort of danger. Hence, seeing that there was a great quantity of Chinese stuffs here this year, and that there were present a number of
