"For the accounts of our royal treasury, which must be furnished in
the usual form by our officials of the Filipinas Islands annually,
during the administration of their duties, the officials shall
deliver for inventory all the books and orders pertaining to those
accounts, and all that shall be requested from them and that shall
be necessary. They shall continue the course of their administration
[of their duties] with new and similar books. These accounts shall be
concluded before the governor of those islands, and the auditor whom
the Audiencia and the fiscal of that body may appoint. In case of the
finding of any doubts and remarks it is our will that the auditor and
governor resolve and determine them, so that they may be concluded and
finished. And inasmuch as the factor and overseer must give account of
certain things in kind and products of great weight and tediousness,
we order that that account be examined every three years, and that
the concluding and settling of the doubts and remarks shall be made
in the form declared. And we order that when the said accounts of
the said islands are completed and the net balances struck, they
shall be sent to our Council of the Indias, so that the accountants
of its accounts may revise and make additions to them according to
the manner of the accountancy." Valladolid, January 25, 1605. (Ley x.)

The above two laws are taken from _Recopilación de leyes_, lib. viii,
tit. xxix.

[253] The Chinese engaged in agriculture and fishing now [1890]
are very few.--_Rizal_.

[254] The Rizal edition misprints _fuerça è premio_ as _fuerza
á premio._