Matienzo’s exposition presents the state of public affairs only thirty or forty years after the conquest of Peru, and is the earliest attempt to set forth systematically the immature political organization and the social state of this part of the Spanish dominions. The author’s undertaking was comparatively simple, and he carried it out simply; but sixty or seventy years later, when Solórzano wrote, the colonial system had become more fully developed; the volume of laws had been greatly increased; and new institutions had been created. In the presence of this more complex state of society, Solórzano undertook to present the substance of these laws, to describe the institutions, and to make use of earlier writings in forming an organized body of knowledge relating to the colonies. Escalona Agüero, in his _Gazophilatium regium Perubicum_ (_Gazofilacio real del Perú_), supplements both the _Gobierno del Perú_ and the _Política indiana_. He describes the colonial institutions and deals extensively with the officials, indicating the qualities they are required to possess; gives minute directions for official action; specifies the salaries attached to the various offices; presents an elaborate description of official accounts, the method of keeping them, and of the tribunal of accounts; discusses the mines and the manner of distributing their products; and describes the system of taxation, with special emphasis laid on the _Alcabala_, or tax on the price of articles when sold. This book, printed in Madrid in 1647, consists of three parts; the first part of one hundred and ninety-nine folio, double-column pages is printed in Latin; the second part has three hundred and two pages in Spanish. In this work the author has examined not only the laws and regulations referring to what are ordinarily known as governmental affairs, but also those relating to economic affairs. III [Sidenote: Antonio de León Pinelo]