[Continuing from this point, Cavallero discusses the matter of the imposition levied by Corcuera, in twenty-two sections, citing many laws and authorities in support of his reasoning. The document seems to be a portion of the evidence used in the residencia of Corcuera before his successor, Diego Fajardo. The arguments adduced by Cavallero (here mainly synopsized) are briefly as follows: 1. "The imposition of gabels, tolls, vectigals, [45] tributes, and other assessments and personal contributions, whether patrimonial or mixed, [46] belongs by natural, divine, and human right only to the sovereign and absolute majesty of princes, who do not recognize any superior." 2. The new imposition made on the Sangleys by Corcuera is included under the name of gabel and tribute. 3. Corcuera had no authority to make the new imposition; moreover, the imposition of a new gabel is justified only when an urgent and pressing necessity arises, and the sovereign cannot maintain himself or carry on his military operations with his usual income. 4. If the tribute or new imposition is not justified by urgent necessity, it is illegal. 5. The imposition made by Corcuera is illegal, as it was made without any compelling necessity. It is also disproportionate, because it is equal for both the rich and the poor Sangley, discriminating not one whit between them. 6. Corcuera's reason for making the new imposition was to punish the Sangleys for their insurrection. He should first have consulted with his Majesty in regard to it. 7. It is not a sufficient justification for the new imposition to say that it was for the purpose of fortification; for those fortifications built across the river near Tondo by virtue of that imposition have been torn down, because they would prove a menace to the Spaniards in case of hostile attack, for the enemy might find them a base whence to carry on operations against Manila. The king's permission is expressly necessary for the erection of new fortifications and public works, and Corcuera did not have that permission. 8. It is true, however, that a governor may repair the existing fortifications without express permission of the king, although he is forbidden to construct new fortifications. 9. It is also true that all persons must contribute to the expense of repairing the fortifications; and consequently the new imposition might be tolerated for that reason. "Therefore his Majesty (whom may God preserve) had assigned three thousand pesos for the fortification and repair of the walls of this city, from the monopoly of the playing-cards [47]--which is paid every year, according to the tenor of its establishment. Therefore, his Majesty having succored that necessity and made preparations for that expense, with a sufficient and sure sum of money, the little justification for that new imposition can be seen."