It has likewise seemed best to give your Majesty an account of the inexpediency of appointing as inspector of the auditors any of their companions, especially those who have exercised that office at the same time with them, and given judgment in the same affairs; for if one of them has acted unjustly, the other one may have done so as well, and might not perform his duty in reprimanding or inspecting those whom he should. Your Majesty will order as is most expedient. In the despatches which I have sent from here since I arrived via Nueva Hespana, I have advised your Majesty of the great difficulty which lies in the appointment by the viceroy of Mexico of persons there, as the commanders, admirals, and other officials who come and go on the ships; and how important it was that they should be appointed here from those who have here served your Majesty, for the reasons which I there gave, as your Majesty will command to be examined. The same matter confronts me now, and every day I am coming more to see the great injury which this commonwealth suffers, without finding any means for its redress. I promise your Majesty that I am not moved to this step by the greater importance which this office will then have, but only for the service of your Majesty, and by seeing that this is as I have said in my other letter; and that there is great need of reform, in order to ward off disaster at all points, for it is very near. May our Lord protect the Catholic person of your Majesty, in the prosperity which is necessary for Christendom. Manila, July 15, 1604. _Don Pedro de Acuna_ It is not expedient that there should be an Audiencia in the Philipinas. Sire: For a long time I have been reflecting upon the matter which I shall here mention, and many times I have resolved to give your Majesty an account of it, and of others as important. I have been kept back and restrained, by fear that it might or could be suspected that I was moved by some personal interest or passion; but owing to the difficulties which have confronted me in one way and another, having consulted and conferred with serious religious and other persons, both ecclesiastical and lay, who look at the matter dispassionately [_MS. defective_] resolved not to delay any longer, for it appeared to me that otherwise I did not act in accordance with the obligations of my office, or the favor which your Majesty has done me by putting me in this position.