"Don Felipe, etc.: Inasmuch as the accounts of the income and duties that belong to us and which we are to receive in our kingdoms and provinces of our Western Indias, as king and seignior of them, have been and are audited by the persons who have been and are appointed for it by our viceroys and presidents of the audiencias of the said our Indias, and by the corregidors and governors of some districts of them, who have been and are appointed for it; and inasmuch as they are sent to our royal Council of the Indias, so that they may be reviewed and examined therein; and inasmuch as the persons who audit the said accounts do not possess the skill and experience that is required for such an employment, and the accounts, as they are not furnished every year, do not show the accuracy, clearness, and distinctness that is necessary--whence have resulted many disadvantages and losses to our royal estate, as has been shown by experience: in order that such may cease now and henceforth, and the necessary precaution be exercised in everything, we have decided, after conference, examination, and discussion of the matter in our royal Council of the Indias, and in other meetings of ministers of great intelligence and long experience, that there shall be, and shall be established tribunals of the auditors of accounts who live and reside ordinarily in the said our province, so that they may audit the accounts of whatever pertains to us in any way, or that may pertain in the future to all or any persons into whose possession has entered or shall enter any of our possessions, of which they must and shall inform us. In order that this may be done as is fitting to our service, we have decided, and we will and command, that the following order and form be kept and observed." The said decree proceeds, by ordering in its first section that the said three tribunals be founded, in each of which there shall be three auditors [_contadores_], who are to be called and styled "auditors of accounts." They shall attend to their business by virtue of letters and warrants sealed with the royal seal. Each tribunal shall also have two officers known as "arrangers of accounts" [_ordenadores de cuentas_] and other things that pertain to this. The following declaration occurs in section twenty-two: