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 merchants from Peru and
Mexico who ought to do something for the good of the city--if for
no other reason than the damage they do it by raising the price of
merchandise with the large amount of money they bring--I decided for
this once to levy upon all, upon citizens and inhabitants of this city
and these islands as upon all others who were therein, an assessment
and contribution of two per cent, upon the cargo and appraisement of
everyone, as appears from the decree to this effect, a copy of which
I send your Majesty. All, citizens and others, were satisfied and
were ready to pay the contribution which fell to the share of each,
for they plainly saw how just it was to ask it. But, the very moment
the bishop and his friars knew of the matter, they called a formal
meeting of their theological council and in it considered whether I
had authority to levy the assessment, whether I had received orders
from your Majesty to that effect or not, and whether I had incurred the
censures of the bull concerning the Lord's supper [_De cena Domini_],
inasmuch as this was a new impost. They resolved, in fact, that I had
no authority to do this, and were even on the point of declaring me
excommunicated. The city was so upset and disturbed by them that open
scandal almost resulted. I do not now discuss the character of this
assessment, for your Majesty will see the justification for imposing
it. All I have to say is that certainly, in addition to my ordinary
difficulties with the bishop, this last trouble is due specially to
the president and the auditors, although they know well how necessary
and useful the wall is. It was because of the lack of it that the
English, when they plundered the ship "Sancta Ana," were able to
get away with their booty so safely. It would have been possible to
attack them and to force them to give it up in the island of Oton,
where they lay at anchor for some days, if it had not been that the
president and auditors were unwilling to run the risk of leaving the
city when it had no wall. If we had had any, no matter how few the
people in it, it would have been safe. But they have not said or done
anything to help me. On the contrary, they have joined the bishop in
denouncing and attacking this tax because it affects them. They have
loaded themselves with cloths and merchandise in such quantity that
their share of the tax is likely to amount to something; and this they
would be glad to avoid, like the good merchants they are. I at least do
not know any other rich people here than the president and auditors;
and that is the only reason why they object to the tax, to which they
incorrectly give the name of "impost." This it certainly is not, for it
is assessed once only and upon men such as the Peruvians and Mexicans,
who are going away, and will not be obliged to pay it again, even if it
is demanded. It is a great pity, Sire, that the theologians, when they
are not invited and ought not to be invited to do so, meddle thus with
this matter, as they do with everything else which is decreed; and that
they should wish to act in all respects as a superior tribunal. This
they do not only in the interior court of conscience, but with outward
proceedings in the exterior court by excommunications, declarations,
and the taking of measures to stop that which is being done. It is
this disturbance and interference for which in other letters I beg
your Majesty to command a remedy. The ecclesiastical tribunal has
certainly possessed itself and gained the mastery of everything here
to an extraordinary degree; and this is not consistent with exemplary
conduct and life in the clergy. From the bishop down to the humblest
of them, they are as good merchants as the most secular and the
most skilful tradesmen. It is because the two per cent affects and
includes them all, as I have said, that the theological council finds
fault with it, declaring that it is not just. It is fortunate that
they do not directly affirm it to be unjust; but assert that I err
in laying this assessment, which the laws themselves declare shall
be laid for expenditures upon defenses and walls. From this it is
plain that they desire to be jurists and theologians and governors,
and, under pretext of conscience, to embark in and embarrass
everything. Notwithstanding, I have gone on with this tax; and all who
pay it are very well pleased--except, as I say, these long petticoats,
who smart under it. I believe it will amount to something, and a
statement of its value will be enclosed in this report. The best of
all is that, some days before the two per cent was laid, there was a
meeting called at my request, and held in the bishop's house before him
and me and all the regidors of the city. At this meeting were present
all the superiors of all the orders; this matter was discussed, and
it was decided that the tax might lawfully be levied, inasmuch as it
did not exceed two per cent, and was for the public welfare; while
now they have taken to denouncing it. May our Lord keep the Catholic
person of your Majesty for many a long year, as Christianity requires.
Manila, June 20, 1591.
_Gomez Perez Dasmariñas_
It appears that the duty [i.e. the ordinary duty of three per cent]
on the appraisals amounts in this present year to thirteen thousand
two hundred and fourteen pesos and six tomins. XIII U. CCXIIII pesos.
Hence, in proportion to the three per cent duty, the duty now imposed
for the building of the wall comes to eight thousand eight hundred
and nine pesos and six tomins. VIII U. DCCC IX pesos.
This is without having finished the clearing of the vessels, although
there is little left now to be shipped.
[_Marginal note_: "Everything that has been done in regard to the
walls is approved; let this impost and the others be continued until
the fortification is completed."]