That the reader may form some idea of the jealousy with which the crown attempted to guard against fraud or peculation, and of the methods by which dishonest officials might appropriate funds of the treasury, I shall mention a few of the multitudinous laws issued for the protection of the revenue.
Treasury officials were strictly prohibited from engaging in commercial or business enterprises of any kind.[1] They could not work mines, nor were their sons, brothers, or near relatives allowed to do so. All public appointments, such as those of corregidor and alcalde mayor, were closed against them and all near relatives, nor could they hold Indians in encomienda. The royal safe had three separate locks with different keys, one of which was in the keeping of each of the three chiefs of the department, while the door of the office in which the coffer was deposited was similarly fastened, so that all three officials were compelled to be present at the opening and closing of both the room and the strong-box.[2] Restrictions followed restrictions; royal officers were even forbidden to marry the daughters or sisters of contadores de cuentas,[3] nor were their own sons and daughters allowed to intermarry during the lifetime of their parents; and lastly, nepotism was so strictly guarded against that no relative of a treasury officer within
- ↑ Montemayor, Sumario, 248. This prohibition was frequently ignored. The officials of the royal treasury at San Luis Potosí committed so many irregularities by employing the king's money in mercantile transactions that his Majesty in 1650 ordered it to be closed for a time. Rivera, Gob. de Mex., i. 181-2.
- ↑ No one of the officials could surrender his key to either of his colleagues unless illness or other justifiable cause prevented him acting in person. Recop. de Ind., ii. 431, 452. See Hist. Cent. Am., vol. i. this series.
- ↑ Members of the tribunal y audiencia de cuentas.
was composed of three auditors of accounts, two auditors of balance-sheets—contadores de resultas—and two royal officers 'para que ordenen las cuentas, que se hubieren de tomar.' Ibid. At a later date this court was enlarged and comprised the three contadores, an alguacil mayor, six contadores de resultas, four ordenadores. twelve contadores supernumerarios, and an escribano real.-The accounts of all the branches of the treasury department were passed through this tribunal. Vetancurt informs us that at its sessions the three contadores were seated with the royal audiencia 'y en su Tribunal gozan tie Señoria.' Trat. Ciud. Mex., 30. In Villa-Señor's time further changes had been made. Theatro Amer., i. 38.
