It appears that the said Alvaro de Rebolledo again petitioned, in the year 626, that his warrant be despatched to him, with the salary that your Majesty might be pleased to grant him, so that, its value being known, he might be able to fulfil his duties. February 19, 626, it was decreed by the Council that he should be heard. Thereupon, the Council ordered the viceroy to investigate this matter, and to submit a relation of whatever had happened in regard to the office of auditor of accounts of Manila, and whether this office is necessary, whether it be for life, and what are its qualifications and duties; and of the tribunal of accounts. In obedience to this order, the viceroy, Marquis de Cerralbo, in a letter of May 22, 627, states that what he understands is that it is necessary that this office be permanent, and that very suitable persons trained in the tribunal of accounts and the other duties of the royal estate, should be found [for it]; and that it will be advisable that the official who should exercise it be approved by the governor of Filipinas. The tribunal of accounts of Mexico, in a letter of May 28, of the same year 627, sent a report regarding the aforesaid which had been drawn up, by order of the viceroy, by one of the auditors [_oidores_] of the tribunal, Gaspar Bello de Acuña. In this it is declared that it is necessary that not only should the accounts of the royal treasury in Manila be audited, but also the accounts of all the royal estate which should be in the keeping of any person whatever; for this was a thing that has never been customary there, or had regular course, because of the resistance offered by the royal officials. The said accounts are of much more importance than any others; and it is therefore important to appoint a person who is thoroughly competent and reliable to inspect everything pertaining to the royal estate of the said islands; for the accountants hitherto appointed have been remiss in their proceedings. That has arisen from the poverty of the country, and from all being united there; or because those who try to proceed with any show of thoroughness in your Majesty's service do not find aid in those who can give it in a matter that is of so great importance; and because this office, from what is understood of the condition of the royal estate in those islands, is subject to ordinary occupation and residence, and has a salary of one thousand pesos per annum. Since not more than one is appointed, he will need a clerk to help him in the methodical arrangement of the said accounts, and what is dependent on them. For the said office of accountant, a fully competent person, and one of abilities, will be needed. He should be well equipped, and honored with the necessary writs of prohibition for matters pertaining to his office, and with the privileges that may pertain to it. It is advisable that he should be sent as visitor of all things that concern the royal