the usual tax being imposed. That income, being valued at that said time at from forty-four to forty-five million maravedis annually in the three districts of Castilla, Toledo, and Andalucia, dropped to twenty-two millions because of the new imposition, thereby losing a like sum annually. And, although the damage was afterward seen, and the attempt was made to correct it by repealing the said new imposition, and reducing the tax to the old amount, the amendment did not follow; for because of the frauds and cheats caused by the said income in its first condition, it never returned to that condition, and remained with the annual loss and decrease of fourteen million maravedis from what it had at the time of the said new imposition. The same thing happened in the thirty per cent which was imposed on the trade of foreign merchants while the court was in Valladolid. The result of that was that the foreign merchants abandoned the commerce, and looked for new methods, applying themselves to gaining a foothold in the Eastern Indias. The said imposition was thus the reason for the many important lands and ports of which the foreigners have gained possession and which they hold, which we have lost for the said reason. Both these instances are very certain, well-known, public, and notorious. The eighth reason, a very urgent and cogent one, is that since the year six hundred and seven, when the said commerce was in a much better condition, and the said Dutch had not begun to make their raids, or all the great damages that they have inflicted on the said islands and those near by, and on the said Sangleys and Chinese--nevertheless, the said governors, Don Rodrigo de Vivero, Don Juan de Silva, and Don Juan Nino de Tabora (who succeeded him), seeing the difficulties involved in the said imposition, did not consider it advisable, nor did they dare, to put it into force. Much less could it be done today, after the lapse of almost thirty years, at a time when the inhabitants are suffering from so great distress and necessity, caused by the many losses, as above stated, of many ships--some of which have sunk, while others have of necessity sought port on the coasts of Japon and other districts where so great riches were lost without its being possible to secure them, or for anything to be saved; and by the fires which they have suffered, on one occasion the greater part of the city, as well as the possessions of the inhabitants being burned. A few years ago our flagship "Nuestra Senora de la Vida" [_i.e._, "Our Lady of Life"] was wrecked on the island of Verde [9] while en route to Nueva Espana, with the possessions and capital of the aforesaid citizens. In the former year of thirty-one, the ship "Sancta Maria Magdalena" went to the bottom in the port of Cabite with all the goods and cloth aboard it. Although the cargo was taken out, it was after it had been in the water more than one and one-half months.