19. Since the case stands thus, in order to give color of justification to this tribute and new imposition of licenses the said Don Sebastian ought, since he is so zealous for the increase of the royal treasury, to have deposited its proceeds as a royal tax in the royal coffers and treasury, just as the other incomes and tributes of his Majesty are deposited, so that the money arising from it might be paid in the salaries and other fixed expenses which his Majesty orders to be paid by decrees and treasury and government ordinances, and by no others, except by a special meeting of the treasury officials who decide and resolve on such payment because of necessity or expediency. What is worse is that, although the money received from the licenses and impositions has been deposited in the royal coffers, it has not been considered as belonging to his Majesty. Consequently, the said Don Sebastian has expended it according to his own authority and inclination, in the manner that he has judged to be best. He claims obstinately that he can spend that royal income without observing the form and order commanded by his Majesty in ordinance number 18, because he put down the Sangley insurrection by conquering the Sangleys, and imposed this burden and contribution on them without your [sic; sc., his] Majesty's order--endeavoring thereby to get free power to dispose of the royal dues by the same authority on which he trespassed in imposing gabels on the Chinese. However, the greatest service that can be done to kings is to observe and obey to the letter their royal commands and ordinances directed to the efficient reckoning, administration, and disbursement of their royal treasure. It is the king's will that there be no extraordinary outlay, of a single real, without first calling a meeting of the royal Audiencia and the royal officials, by whose decision the extraordinary expense is justified. And if the outlay and disbursement of so great sums of money as have proceeded from the new imposition of fortification licenses and the "little" licenses, has not been in this form, then he ought, first and foremost, to deposit and deliver into the royal coffers all the proceeds from those impositions, according to the certification of the royal officials, from the time of their institution until the present. 20 and 21. The fiscal states, first, that the proceeds of the new imposition and the increase upon the old must be actually deposited in the royal coffers, before all else.