[The following is taken from Sinibaldo de Mas, [101] _Informe sobre el estado de las Islas Filipinas en 1842_ (Madrid, 1843), tomo ii. Portions of it are apparently embodied in translation and abstract in Bowring's _Visit to the Philippine Isles_ (London, 1859), p. 87-93.] The government of the Filipinas Islands, together with the group of the Marianas, is in charge of a military chief, who, to the title of governor, joins those of president of the Audiencia, and royal vice-patron; subdelegate judge of the revenue, and of post-offices, posts, and express [_correos, postas y estafeta_]; and director of the troops, captain-general, and commander-in-chief of the navy. His authority, then, embraces all the powers derived from these titles, both for administration and for the security and defense of the territory. To discharge these duties he has three secretaryships--one of government, another of the captaincy-general, and the third of the navy--one military auditor, one adviser in government matters, one fiscal, and one scrivener. One may appeal from his gubernatorial measures to the royal Audiencia, which often alters or annuls those measures by means of sentence. But there is a law that provides that in case that the governor-general undertakes to have his order put into effect, it must be observed until the superior decision, so that no uneasiness and confusion may result from it in the country. The collection of taxes and the disbursement of money is in charge of a superintendent of the treasury [_hacienda_], under the immediate orders of the government at Madrid. In sudden or doubtful cases, the resolutions of the superior council [_junta_] of the treasury--composed of the superintendent, the accountant-in-chief of accounts [_contador mayor de cuentas_], the accountant of the army and treasury, the newest auditor of the Audiencia, and the fiscal of the treasury--decide the matter.