"Book 7, folio 5, section 14. _Item_: We ordain and command that at the time and when the said accounts are to be audited and completed, and before anything else, both the said our royal officials and other persons--of whatever estate, rank, and condition they may be--who may have received, and have had or have, the duty of receiving and collecting our revenue, must deliver--and they shall deliver--to the said our auditors of accounts, sworn statements, signed with their names, of all that they have received, and all that has been delivered to them, as well as what they have disbursed and distributed. They shall take oath, in the form required by law, at the foot of the said sworn statements, that everything therein contained is accurate, faithful, and true; and that they have not received more maravedis than those entered in their accounts, and that they have [actually] paid out all that which is entered therein as spent and disbursed. They shall bind themselves, with their persons and possessions, that if at any time it appear and be found that they have failed to enter anything of what they have received, or have entered as disbursed any sum in excess of what they have honestly and truly paid out, they shall pay such sum, together with a fine of a sum three times as large--to which we declare them immediately condemned, and order that the penalty be executed on their persons and possessions. One-third part shall be given to the denouncer, one shall be placed in our exchequer, and the remaining third shall be given to the judges who sentence and decide the matter."