Page:The Philippine Islands, 1493-1803 (Volume 10).djvu/102

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98
THE PHILIPPINE ISLANDS
[Vol. 10

great falling off in the matter of tributes, tenths of gold, and other taxes that belong to it. Some excellent provisions for its management were ordered in the past, but are neither carried out nor even considered.

129. The royal officials have no statutes for their guidance, beyond some decrees of the governors, which do not cover all the requirements of their offices.

130. The royal books are not kept with the requisite clearness and system. Entries are not set down with exactness, or at the right time. The officials commonly use loose memoranda, which may give rise to much loss, although it may not be fraudulent.

131. All the officials do not go over the work. On the contrary, many different matters are put in charge of one alone, such as the collections of the duties and other things, account of which is rendered to the treasury after a long time. In the meantime the treasury is the loser.

132. The officials very often receive royal property at their residences without passing it in to the treasury. They use it to suit themselves.

133. The notary of the exchequer is not present when money is paid to or from the treasury, and it is done without him, contrary to his Majesty's commands. This may give opportunity for wrong and fraud.

134. In order to accommodate individual debtors to the treasury, orders and notes are often received on account for the payment, and then they try to realize on them.

135. They have been seen to receive into their houses, from collectors and others who were bring-