[The office of alcalde-mayor and provincial governor involves the civil government and defense of the province, the administration of justice, and the collection of the taxes; but those who are appointed to it are usually only traders, in reality, and care more for the profits yielded by the trade that is permitted to them than for the obligations of their office. They are paid twenty-five hard dollars a month for salary, "and they pay to the treasury the same sum for the indulto [i.e., privilege], as it is called there, of trading," to which pursuit they devote all their time and energies during the term of their office.] A system of alcaldeships so anomalous and irregular nevertheless produced at the outset some benefits to the islands, because, by reason of the great lack of capitalists there, many products of the agriculture and industries of the provinces would have received no encouragement if the alcalde had not speculated in them for the sake of his own trade. It is also necessary to note that there are provinces with which, on account of their remoteness and the little advantage which they have for the coasting trade, there was hardly any other means of communication than the barks of the alcalde. But now, when the coasting trade has become so general, it is a necessity to abolish, in most of the provinces of the islands, that absurd system of trading alcaldes; and to appoint in their places corregidors, lawyers educated in España, with only a salary, and the charge of making collections for the royal revenue, with the right to the offices in the Audiencia there. This increase in expenditure should be covered by the duties which ought to be imposed on the coasting trade, which by this means remains free from all impediment. [Bernaldez urges that the provincial magistrates be carefully selected, for their knowledge, experience, discretion, and executive ability; and that they be men who will devote themselves to the proper administration of justice, the study of those regions hitherto unknown, plans of reform, and the encouragement of industry and commerce among the people--not forgetting to preserve friendly relations with the parish priests. He recommends that seventeen of the provinces in the islands of Luzon, Panay, and Cebú be divided into corregidorships, eight into those of the first class, and nine into those of the second, with specified salaries to each; that appointments to these posts be made for six years; and that corregidors of the first class be proposed by the Audiencia.] Of the taxes