"Section 22. Furthermore, the said our auditors of accounts shall audit and conclude the final account of the said our royal officials of the said our Indias for the year preceding, in the year immediately following, without delaying or extending the time, under any consideration whatever--except that of our royal officials of the province of Chile, and of the persons in whose possession enters the money that we order to be supplied from Piru for the expenses which shall be incurred there; and the accounts of the Filipinas Islands, which, as those islands are so remote and out of the way, shall be audited every two years. All the said our officials of the said our royal treasuries which we possess in the said our Western Indias, shall be obliged to go, or to send persons with their powers and sufficient authority, to render their accounts before the said our auditors of accounts, except those who shall audit the accounts of our royal officials of the imperial city of Potosi, which shall be done as will be declared hereafter. And in the said accounts that shall be audited and concluded for all, entry shall be made of all the said our incomes and duties, which pertain and ought to pertain to us in any manner, in the said year as abovesaid, notwithstanding that they may say and allege that they have not collected nor can collect it; and the balances of their total shall be struck. If they shall present sufficient evidence from which it appears that they made the efforts necessary at the time when they were obliged, and that they were unable to collect it, they shall be given a brief respite from paying such balance, which, as above said, shall have been struck against them, which time shall be long enough for them to collect it or place it in the said our treasury. And should they, upon the expiration of that time, not have executed it or presented sufficient evidence that they have made the efforts necessary for its collection, they and their bondsmen shall be proceeded against by the full rigor of law, in order that they may place and deposit the amount due in the said our royal treasury. In regard to this action, the necessary executions and investigations shall be made, and by maravedis of our treasury. If it shall appear from the evidence that they shall present, that they have made the necessary efforts, and have been unable to collect, and that they have discharged their duty in this regard, the amount of their accounts shall be received on account, and the said our auditors of accounts shall make the new efforts that appear expedient for its collection, until it shall have been paid into the said our treasury."