The treasurer, who has charge of the possessions of the Parián of the Sangleys, attends to the collection of their rents, and the distribution of the alms, which are distributed every Saturday throughout the year to the self-respecting poor at the door of the house of the Santa Misericordia; and also the alms in pesos for the masses which are said throughout all the months of the year by one of the chaplains of the house for the soul of the founder, who endowed it with the said possessions. And in the book which is delivered to him with the enumeration and individual account of the places and location of said possessions and of the purposes for so charitable a foundation, the said treasurer enters the debit and credit account of all the sums which are received monthly and are disbursed by them, collecting receipts of them all for the account which must be given at the end of the year, which passes in review and must be balanced like the other accounts. The treasurer is also the one who is present at the time of the two inspections or general balances of the treasurer. If between the last of the board which has just ended and the new one which is formed for its government there is any difference because of some quantity of pesos having been drawn in the interim, for any purpose for which it has fallen due, he gives prompt account thereof by the vouchers made and that appear from the preceding record book and by his receipts. In this way he continues until the conclusion of the said general review, which is generally the first thing. Following, other important points are begun by the new board without any confusion arising. The chapel steward receives in inventory all that belongs to the church and its sacristy, with the aid of the chaplain-in-chief of the house, from the acting secretary of the board, and the past steward. In his presence, the list is formed item by item in the book of inventories, and is received by the acting steward, and when it is completed to the satisfaction of all, the four sign it, and it is placed in the first record so that it may stand forever. He has also another separate book of the new expenses, which are made in the church, sacristy, and other things in his charge in the course of the year. In it he forms the debit and credit account in minute detail, and at the end of the year he presents the book; proceeding to his resolution with the same solemnity as the others whom we have mentioned.