31. That in order to avoid confusion in the decree of the year 1697 already cited (and leaving these points settled and in use, in such form that they should be permanent), if the governor and merchants of Philipinas in giving the 100,000 pesos, should come to offer it by way of adjustment [regulacion] [70] of the duties in each voyage, and not under the name of indult [indulto], as had been proposed, they should be entirely released from payment of all the duties which they must make good in Acapulco, not only on the outward but on the return voyage. It was also declared that goods sold at that port or shipped from it should not pay alcavala on the first sale; for it was certain that the contribution of the 100,000 pesos from the permission would cost seventeen per cent, leaving eighty-three per cent gain to those who were interested in the trade. Moreover, as his Majesty paid the expense of the building, cleaning, and equipment of the ships, and supplying them with soldiers, provisions, supplies, and ammunition, without receiving more than forty-four ducados for each tonelada, it would not only be advantageous, but even necessary to the royal treasury to furnish a considerable amount for preserving their commerce and traffic to the natives of the island, which was all the favor which his royal munificence could exercise. If, however, an agreement should not be reached by the trade in the adjustment of the 100,000 pesos, the royal duties must be exacted and collected in full, without excepting anything. 32. That in the enumeration of the traders should be included the Spaniards born in the country, and the military men stationed in the port of Cavite; and these might engage in that traffic--excluding, however, ecclesiastical ministers, whether secular or regular, and those who were foreigners to those Philipinas Islands. 33. That the master of each ship must make a book containing the freight list, and present it with the aforesaid documents at Acapulco to the castellan who governs that port and the royal officials, for the discharge of cargo. At the same time he must carry a duplicate of all these documents, to be sent to the viceroy as soon as they arrived, in order that he might examine them and communicate with the tribunal of accounts, in which a copy of it must be made to send to the Council. 34. As soon as the ships should anchor in Acapulco the castellan and royal officials of that port should station the guards necessary to avoid the concealment of goods or their clandestine introduction, causing the ship to be lightened and its cargo landed with the utmost promptness, and collecting the established duties or securing them by the goods themselves, according to the usage up to that time.