when general decrees were promulgated ordering that the payment of the alcabala be introduced into the kingdoms of Piru and Nueva España, and that with great moderation and mildness. Don Francisco de Toledo, viceroy of Piru, [48] suspended the execution of the decree for many years, until the Marques de Cañete [49] ordered, in the time of his government, the collection of that duty, by virtue of a new decree which he held. Although, as is a fact, the excise duties are a royal right, so ancient and accepted, and neither the Indians nor the Spaniards, their colonists and conquistadors, paid his Majesty anything, the suspension of [their collection by] Don Francisco de Toledo was regarded as advisable, until pressing necessities compelled more severe exactions. 14. It is to be presumed that whenever a king or ruler imposes a new gabel on a province already burdened with one gabel, he does not know that the first one is imposed, and that on learning it, he would not add a new one to the old burden; "and the greatest service to him will be to suspend such imposition until [the governor] can inform the king, laying the matter before him, and awaiting a new order." 15. But Corcuera may apparently take refuge in the royal decree of June 19, 1614, if the governor of the Philippines is entitled by that decree to use all the authority granted to the viceroys of Peru and Nueva España, and hence may make the imposition. 16. It must be supposed then, that the governor has the same power and authority as a viceroy in some matters. 17. But certain things are prohibited, forbidden, and excepted to governors, viceroys, and proconsuls, and authority for these does not extend to them, being reserved for the king or ruler. 18. Among these is the right to impose gabels and taxes, or the increasing of such, without consulting the ruler.