198-200. [When this opinion was ready to be sent to the king, letters arrived from the governor and Audiencia of Filipinas, remonstrating against the orders of the viceroy regarding the galleon of 1734. At the same time, the Manila deputies at Madrid presented another memorial to the Council, which accordingly held a new conference over this matter. On December 23 (after having consulted the fiscal), they reported to the king their opinion, which they said had not been changed by the aforesaid despatches. The king approved of their advice in regard to recalling the viceroy's orders, and in regard to the controverted point of the amount which should be allowed to Manila, he approved the opinion of Zuñiga and his associates, that of the increase to 500,000 and 1,000,000 pesos. The letters from the governor and Audiencia ask that the cargoes be estimated by piezas, and propose 300 or 400 chests of Chinese silk goods, instead of the 500 formerly asked; the memorial of the deputies urges that the sales for the first three of the five years had averaged only 1,350,000 pesos, and the succeeding ones could not exceed 1,200,000 pesos, which latter sum was necessary for the preservation of the islands.] 201-212. [On February 23, 1734, the Manila deputies presented a new memorial, under eight heads, making various minor requests in regard to the new regulation for the commerce, some of which were granted, and some refused. On April 8, a royal decree was issued making such regulation; [10] after briefly reviewing the various proceedings and documents which had appeared since the decree of 1726, command is given that the viceroy's orders be revoked, and the commerce continued in accordance with the decrees of 1702, 1712, and 1724--prohibiting the valuation on the basis of piezas, and prescribing that this be accomplished by invoices and sworn declarations; and increasing the amount of the trade permitted to Manila to 500,000 pesos of investment and 1,000,000 of returns. As for duties, they shall be paid as commanded in the decree of 1702 (which fixed 100,000 pesos as the amount to be paid at Acapulco for the round trip of the galleon), pro rata therewith on the increase from 300,000 to 500,000 pesos; but this shall be paid as required duties, and not under the name of indult. No alcavala shall be paid on sales at Acapulco, but it shall be paid on goods which shall first be sent to other provinces of Nueva España. The duties are estimated on the basis of about 17 per cent of the returns on the cargo, and as the king pays "the cost of the building, careening, and repairing of the ships, the pay of the crews and officers, and the provisions, supplies, and ammunition needed for each voyage, without receiving more than 44 ducados for each tonelada of the lading allotted, not only will there remain no profit to my royal exchequer, but it will be necessary that it supply a considerable amount in order to maintain and preserve this traffic