a royal decree, ordering three tribunals of the exchequer to be
established in the three cities of Lima, Santa Fe [de Bogota], and
Mexico, so that the accounts of all the provinces of their [respective]
districts might be audited in each one. Its beginning is as follows:
"Don Felipe, etc.: Inasmuch as the accounts of the income and duties
that belong to us and which we are to receive in our kingdoms and
provinces of our Western Indias, as king and seignior of them, have
been and are audited by the persons who have been and are appointed
for it by our viceroys and presidents of the audiencias of the said
our Indias, and by the corregidors and governors of some districts of
them, who have been and are appointed for it; and inasmuch as they are
sent to our royal Council of the Indias, so that they may be reviewed
and examined therein; and inasmuch as the persons who audit the said
accounts do not possess the skill and experience that is required for
such an employment, and the accounts, as they are not furnished every
year, do not show the accuracy, clearness, and distinctness that is
necessary--whence have resulted many disadvantages and losses to our
royal estate, as has been shown by experience: in order that such may
cease now and henceforth, and the necessary precaution be exercised
in everything, we have decided, after conference, examination, and
discussion of the matter in our royal Council of the Indias, and in
other meetings of ministers of great intelligence and long experience,
that there shall be, and shall be established tribunals of the auditors
of accounts who live and reside ordinarily in the said our province,
so that they may audit the accounts of whatever pertains to us in
any way, or that may pertain in the future to all or any persons into
whose possession has entered or shall enter any of our possessions,
of which they must and shall inform us. In order that this may be
done as is fitting to our service, we have decided, and we will and
command, that the following order and form be kept and observed."
The said decree proceeds, by ordering in its first section that the
said three tribunals be founded, in each of which there shall be three
auditors [_contadores_], who are to be called and styled "auditors of
accounts." They shall attend to their business by virtue of letters
and warrants sealed with the royal seal. Each tribunal shall also
have two officers known as "arrangers of accounts" [_ordenadores
de cuentas_] and other things that pertain to this. The following
declaration occurs in section twenty-two:
"Furthermore, the said our auditors of accounts shall audit and
conclude the final account of the said our royal officials and
treasury of the said our Yndias for the preceding year, in the year
immediately following, without protracting or extending it under any
considerations--except that of our royal officials of the province
of Chile, and of the persons into whose possession enters the money
which we order to be supplied from Piru for the expenses that must be
incurred there; and that of the Filipinas Islands, which, as they are
so remote and out of the way, must be audited every two years. All
the said our officials of the said our royal treasuries in the said
our Western Yndias shall be obliged to go, or to send persons with
their powers of attorney and adequate documents, to render their
accounts before the said our auditors of accounts."
Book 7, folio 28. The ordinance of the above section does not seem to
have been observed; for on May 16, 1609, a royal decree was despatched
which declares that inasmuch as certain doubts have resulted from the
foundation of the three said tribunals, in regard to the exercise
of the said offices and their jurisdiction, and other things, the
following is declared and ordered anew. And in the said decree many of
the ordinances contained in the above-cited decree of the year 605,
are declared by sections. Section twenty-four, which concerns this
point, reads as follows:
"Section 24. Having examined and considered the difficulties which
have been represented in regard to [the officials] being able to go
to give the accounts to the said tribunals, for the treasuries of
the provinces or islands which are very remote and over seas, I have
decided and resolved that the accounts of the provinces of Chile and
the Philipinas Islands shall be audited as heretofore, in accordance
with the ordinances of the audiencias, notwithstanding any rulings of
the said ordinances for the auditors of accounts in regard to sending
someone to give it at the tribunals. The accounts which shall be thus
audited in the said provinces of Chile shall be sent to the tribunal
of accounts at Lima, and those of the Philipinas Islands and Maluco
shall be taken to that of Mexico. At the beginning of each year, my
officials of those treasuries shall send the lists and muster-rolls
of the soldiers to the said tribunals."
Book 7, folio 247. In conformity with the above-cited section,
the tribunal of accounts of Mexico despatched a decree in the year
612, ordering the royal officials of the Philipinas to observe and
keep it. Notification was given to them, and they obeyed it in the
same year.