the fourth degree of consanguinity and second degree of affinity could hold a position in the same department with himself.[1]
Moreover the laws which regulated the duties of the royal officers were equally stringent. All bonds and securities had to be received by the officials conjointly. They had to attend, in company with an oidor, the public auctions of all goods pertaining to the crown; if their accounts were not rendered in time their salaries were withheld; drafts on the treasury drawn even by the viceroy, or president and oidores, could not be honored unless they were supported by a special order from his Majesty;[2] the officers could not absent themselves from their posts without permission of the viceroy, nor return to Spain without that of the king. Any dereliction of duty was in most cases punishable by loss of position.
Nevertheless legislation availed not to prevent abuses; a study of the laws passed during a long period of time reveals the fact that fraudulent and irregular practices continually prevailed, and eventually the royal treasury in New Spain was placed under the absolute control of the viceroy as superintendent, no appeal being allowed against his decision except directly to the crown.[3] But it is time to consider the various sources from which the kings of Spain derived their revenue in the Mexican provinces.
The earliest recorded collection of revenue in New Spain was made during the captivity of Montezuma, and several remittances were sent to the mother country during the first years of occupation except in 1523; but in 1524 the sum transmitted amounted to nearly one hundred thousand pesos. From this time remittances to Spain declined somewhat for several decades,
- ↑ Reales Cédulas, MS., ii. 1.33, 134; Ordenes de la Corona, MS., i. 133.
- ↑ By cédula of 1539 the viceroy's drafts on the treasury were ordered to be paid, the officers advising the king of the same. But in 1569 this was countermanded. Montemayor, Sumario, 249, 230.
- ↑ Reales Cédulas, MS., ii. 221-2; Disposiciones Varias, i. f. 53.
