estate, to audit the accounts that are to be audited, and review those that are concluded, notwithstanding the visitor-general appointed; for the latter cannot have the intelligence, experience, and method which your Majesty orders to be exercised in such matters--which are understood only by those who have gained their knowledge in the chief bureau of accounts of those kingdoms. Such a person can be appointed with a time-limit, and, at the expiration of that time, he may return; and another man of skill and experience may remain as the ordinary and usual one, with the title of "auditor of accounts" for your Majesty; and he should receive the ordinary salary that your Majesty cares to grant him, and have a clerk to help him. The Council, upon examination of the above-mentioned reports, decreed on December 6, 627, that the papers that occasioned them should be collected, and taken to the Council. From that time, it does not appear that anything pertaining to this matter has been done in or out of the Council until the year 631, upon the arrival of the visitor, Licentiate Don Francisco de Rojas, at the said islands. He having found Juan Baptista Zubiaga holding the said office of auditor-arranger of accounts and results [_resultas_], by the appointment of the governor in the year 629, ordered the said Juan Baptista to cease to exercise his duties, and to bring the papers in his charge to the visitor's office; and ruled that there the said Juan Baptista and Diego Ortiz de Vargas, auditor [_contador_] of the visit, should together review all the accounts of the royal treasury and estate, with four other clerks. They were to receive the following salaries: the said Diego de Ortiz de Vargas, 2,000 ducados; the said Juan Baptista, 1,000 pesos, the same as he had received before [when exercising his office]; to one clerk 400 pesos, to another, 350, to another 300, and to the fourth 200. Later, at the end of the visit in the year 633, the said visitor gave the said Juan Baptista de Zubiaga the title of "auditor of accounts and results" [_resultas_] with a salary of 1,000 ducados per annum, increasing his salary [_In the margin_: "Memorial, folio 266"] because of the extra work which he would have in collecting [the amounts due from] the results [_resultas_] which remained drawn in his possession. He was to get a confirmation from your Majesty for the increase, namely, from the 1,000 pesos which he received before to the 1,000 ducados assigned to him by the visitor, within six years. Besides the above, he was to have two clerks to assist him and commission to audit all the accounts, both general and private, pertaining to the royal estate. [_In the margin_: "The title is to be found in the collection of papers for the claim of this man in regard to the confirmation."]