"Furthermore, the said our auditors of accounts shall audit and conclude the final account of the said our royal officials and treasury of the said our Yndias for the preceding year, in the year immediately following, without protracting or extending it under any considerations--except that of our royal officials of the province of Chile, and of the persons into whose possession enters the money which we order to be supplied from Piru for the expenses that must be incurred there; and that of the Filipinas Islands, which, as they are so remote and out of the way, must be audited every two years. All the said our officials of the said our royal treasuries in the said our Western Yndias shall be obliged to go, or to send persons with their powers of attorney and adequate documents, to render their accounts before the said our auditors of accounts." Book 7, folio 28. The ordinance of the above section does not seem to have been observed; for on May 16, 1609, a royal decree was despatched which declares that inasmuch as certain doubts have resulted from the foundation of the three said tribunals, in regard to the exercise of the said offices and their jurisdiction, and other things, the following is declared and ordered anew. And in the said decree many of the ordinances contained in the above-cited decree of the year 605, are declared by sections. Section twenty-four, which concerns this point, reads as follows: "Section 24. Having examined and considered the difficulties which have been represented in regard to [the officials] being able to go to give the accounts to the said tribunals, for the treasuries of the provinces or islands which are very remote and over seas, I have decided and resolved that the accounts of the provinces of Chile and the Philipinas Islands shall be audited as heretofore, in accordance with the ordinances of the audiencias, notwithstanding any rulings of the said ordinances for the auditors of accounts in regard to sending someone to give it at the tribunals. The accounts which shall be thus audited in the said provinces of Chile shall be sent to the tribunal of accounts at Lima, and those of the Philipinas Islands and Maluco shall be taken to that of Mexico. At the beginning of each year, my officials of those treasuries shall send the lists and muster-rolls of the soldiers to the said tribunals." Book 7, folio 247. In conformity with the above-cited section, the tribunal of accounts of Mexico despatched a decree in the year 612, ordering the royal officials of the Philipinas to observe and keep it. Notification was given to them, and they obeyed it in the same year. Book 7, folio 305. It appears in the fulfilment of the said royal decree, and of section twenty-four of it, that the governor of Philipinas gave the title of auditor of accounts and results [_resultas_] to Francisco Lopez Tamayo, October 6, 610, in the following words: