The fiscal declares that he has examined the documents sent with this memorial, and the other papers and letters from the Audiencia, the visitor, and the superiors of the orders; that the decision [of this question] demands close attention, and all that the council is wont to exercise for its sure action, for the great necessity of its inhabitants which the city represents, confronts us. We must consider not only the impracticability of enforcing the impost, but no less his Majesty's lack of means (caused by the wars and necessary occasions for expense that have limited the royal incomes), which constrains him so that he can do no more--a course which, as so Christian and pious a king, he would avoid, if it were possible. Having considered everything, what the visitor writes has much force with the fiscal, and persuades him that it is expedient and necessary to consult with his Majesty regarding this letter--so that, having examined its contents, and that, besides, which the council shall advise, he may be pleased to order what may be most to the welfare of his vassals, in whose conservation consists his best service; and approving the mild method pointed out by the visitor (of which he availed himself, in order that the trade might not cease, with the obvious danger of greater loss), he concurs in everything, and thus petitions. Madrid, September six, one thousand six hundred and thirty-five. Don Juan Grao y Monfalcon, procurator-general of the distinguished and loyal city of Manila, metropolis and capital of the Filipinas Islands, in answer to what was said and alleged by his Majesty's fiscal to the memorial and arguments which he has presented, in order that the effort for the collection of the two per cent may cease and be abandoned, declares that your Majesty, in heeding the arguments that he has presented in another memorial, does not give up nor is he excluded from what is alleged on the other side. On the contrary he expressly recognizes (a fact that cannot be denied) the justification and urgent reasons that are necessary and unavoidable, which strenuously oblige to what the said city has entreated. In the name of the city, he accepts what is said and alleged in its favor by the said fiscal. But inasmuch as the fiscal mentions his approbation of the method which the visitor approves--and of which he availed himself, so that the said trade might not cease, which, he says with good reason, would be of greater loss--and says that with the said method everything would turn out well, he excludes the condition that it will not provide for everything, but only for the effort to enforce the said duty of two per cent. The difficulty would remain present, and the reasons and arguments of the said city be as if they were not; and it and its commerce would be left without any remedy, or means to preserve itself. Nor is there nor can there be considered any difference of opinion in the necessity that is mentioned of the royal treasury;