The Philippine Islands, 1493-1898. Volume 25 of 55. Unknown
bishop who was governor of that archbishopric, the archbishop, and the superiors of the orders. All of them agreed and concurred that the despatch ought to be made in the manner in which it had always been done, without allowing any innovation. Consequently all, and on all occasions, have always recognized the impossibility, and the new damages and obstacles that would result from the said enforcement.
In consideration of the above, he petitions and entreats your Majesty that you be, nevertheless, pleased to provide and order the discontinuance of the collection of the said two per cent, according to his petition. Thereby he will receive an especial favor, as that city and kingdom hopes from his Majesty’s greatness and royal hand.
Manila Treasury Accounts, 1630–35
Relation of the receipts of the treasury of Manila from January seven, one thousand six hundred and thirty, until January six, one thousand six hundred and thirty-five, a period of five years
1 The manuscript has a side- or sub-heading at the right that reads “Pieces of gold,” and in the margin at this point is the figure 10.
2 Spanish, el cargo de penas de Camara. Cargo, as thus used, refers to the amount charged on the books of the accountant, and especially to the general balance struck; in a general sense, cargo and data, in the old Spanish system of accounting, corresponded to “debit” and “credit” in modern bookkeeping. The difference between these (alcance), in an individual account, would be nearly the same as our term “balance of account.” The old Spanish methods of accounting were somewhat different from the modern, and based on more complicated procedure; and it is difficult to find modern equivalents for various words and phrases used therein—especially for some which designate the duties of accountants, and for others which are no longer in actual use. The whole accounting and auditing system was very elaborate and characteristically suspicious. There were, in every case, two men working together; and, if one of them was absent, some different work must be assigned to the other for that day, by the bureau of accounts. There were three classes of employees in this work, in the Spanish colonies: the contadores de cuentas (who apparently were of higher rank than the others), contadores de resultas, and ordenadores de pago. The second of these terms is no longer used in accounting, and no satisfactory explanation of its commercial use is given in lexicons. The ordenadores de pagos (an office abolished at intervals) might correspond to our disbursing officers, save that they did not, I think, actually handle the money; hence, their functions rather correspond to a part of the duties of our auditors. It may be that the term cuentas is used in the accounting system to define accounts in general, items of any and all sorts owed to the state; and resultas, as referring to the accounts kept of money paid out, on one or another account, by the public treasury—its balances (alcances) being, therefore, the sums remaining over and above the amounts spent. This would give us a system of accountants for the items owing to the state—in other words, for its incomes; and another system of accountants for the expenditures of the government. In such case, resultas might also designate the balances reverting to the credit of the state—that is, the unspent balances of various funds; this meaning would harmonize with the related functions of the contadores de resultas and the ordenadores de pagos, who supplied each other’s places. These are suggestions rather than definitive statements, for which latter is needed expert knowledge of the old Spanish accounting system. The Recopilación de leyes de Indias contains much information on these points; see especially lib. viii, tit. i, ii, xxix; lib. ix, tit. viii.—James A. LeRoy.
3 Mesada: a month’s pay or salary. The derecho de mesada was a tax of that amount levied (like the half-annat on civil offices) on ecclesiastical benefices and preferments which had been granted by the popes to the crown of Spain as part of its royal patronage of religion. Laws regarding this tax may be found in Recopilación de leyes de Indias, lib. i, tit. xvii; the first of these is dated 1629. See also Teatro de la legislación universal de España y Indias (Madrid, 1791–97). The mesada was to be collected on the basis of the receipts from each preferment during the five years preceding the new incumbent’s entry upon his office.—James A. LeRoy.
4 Estrados: literally, “platforms;” the platform on which stood the royal throne, or the seat of the judge, afterward came to mean the court itself. Perhaps the Manila treasury received from Mexico a sum for the proper maintenance of the dignity of the tribunals, for the hangings, furnishing, platforms, etc. This might also refer to the platforms and carpets and hangings provided in the cathedral for certain royal officials.—James A. LeRoy.
5 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”
6 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”
7 In the margin at this point occurs: “4 [pieces of gold]; 3 rings.”
8 In the margin at this point occurs: “88 taes, 1 real of gold.”
Letter of Consolation to the Jesuits of Pintados
To my beloved fathers and brothers of the islands and residences of the Pintados.
Pax Christi, etc.:
Great has been the grief that has been caused to us who have been in these missions of the Tagals, by severe hardships that your Reverences have suffered and are suffering in those islands of Pintados, because of the madness and ferocity of so cruel enemies. For who would not be afflicted at hearing of the hatred and hostility of the barbarians against Christ our Lord, which they have displayed against His sacred images, which they have outraged and broken to pieces, and His temples, which they have burned and destroyed? Who would not be struck with pity on seeing the beloved flock of the sheep of Christ our Lord, and his faithful ones with their pastors and ministers, robbed, dispersed, and pursued even into the fastnesses of the mountains, imprisoned, captured, and killed?—and the shepherds, with especial ignominy and cruelty, as we see in [the case of] our most beloved father, Juan del Carpio, who is happy, fortunate, and chosen, since he has purchased the eternal crown by the shedding of his blood.10 Who would not have compassion at hearing of the fatigues, surprises, necessities, and dangers, of those of your Reverences who are still alive—a life that resembles a continual death rather than life? But this tender compassion must cause pain in us because of the evils, and encouragement and joy because of the blessings, which follow from them—truly one and the other feeling; for who can refrain from weeping at the sight of an offended God, at His holy name blasphemed, His worship violated, His faithful ones captive, and His priests killed? But who will not be consoled with that holiness of the great doctor of the Church, St. Augustine, whom God our Lord permitted [to be visited by] evils in order that he might derive greater blessings therefrom—such as are these greater blessings from so many present evils? Such are the [word illegible] acts born from the fervid hearts of my most beloved fathers, so that they have offered themselves to their Creator and Lord in so virulent dangers, not as they might wish, but as a most perfect holocaust, without any fear, placing everything in His hands—health, honor, blood, and life, for the greater glory of his Majesty, and the welfare of souls. Peradventure these are not blessings that enrich those who possess them, but they give courage, fervor, and glory to our province and Society of Jesus, which has such sons and so valorous soldiers, the imitators of their Society of Jesus, their blood shed to deliver their spiritual children and that which pertains to the Divine and Christian worship—which blessings will he not bring to our islands and fields of Christendom, and to our Society of Jesus in those islands? For as says the most illustrious Tertullian in his Apologetica adversus gentis, chapter 49: Semen est sanguis Christianorum.11 And a Christianity wet with such blood will doubtless give a most
This raid spread fear and alarm throughout the Visayas; and the religious, especially the Jesuits, urged the governor (then Cerezo de Salamanca) to provide some defense against the pirates. Accordingly he ordered (although in the face of much opposition) the establishment of a fort and garrison at Zamboanga, Mindanao; and to aid in the expenses of this enterprise, a contribution of a ganta of rice from each tribute in the Visayas. (Combés says that this measure originated with the Jesuit Bueras.) This contribution was afterward extended to all the provinces, and was known as “the Zamboanga donation.” The fort at Zamboanga (begun June 23, 1635) was planned by the Jesuit Melchor de Vera, and built under his direction. See accounts given by Combés (
“The seed is the blood of Christians.”