nse of the
territory.

To discharge these duties he has three secretaryships--one of
government, another of the captaincy-general, and the third of the
navy--one military auditor, one adviser in government matters, one
fiscal, and one scrivener. One may appeal from his gubernatorial
measures to the royal Audiencia, which often alters or annuls those
measures by means of sentence. But there is a law that provides that
in case that the governor-general undertakes to have his order put
into effect, it must be observed until the superior decision, so that
no uneasiness and confusion may result from it in the country. The
collection of taxes and the disbursement of money is in charge of
a superintendent of the treasury [_hacienda_], under the immediate
orders of the government at Madrid. In sudden or doubtful cases, the
resolutions of the superior council [_junta_] of the treasury--composed
of the superintendent, the accountant-in-chief of accounts [_contador
mayor de cuentas_], the accountant of the army and treasury, the
newest auditor of the Audiencia, and the fiscal of the treasury--decide
the matter.

The islands are divided by provinces, in each of which there is
a subordinate chief who is styled governor or alcalde-mayor. These
exercise jurisdiction in the first instance, in matters of government
and litigation. They are military captains, and have in charge the
collection of the royal revenues, under a responsibility guaranteed by
bonds to the satisfaction of the accountant-general of the army and
royal treasury. The province of Cavite is an exception to this rule,
for the collection of the tribute there is now made by an assistant
of the chief justice. Therefore he who rules in a province exercises
all the attributes of political chief, and as such is subject to
the governor-general; those of judge of first instance, and as such
is dependent on the Audiencia; those of subdelegate of treasury
(although he does not have the disposal of the monopolized incomes),
and as such has to render accounts, bonds, and obedience to the
chiefs of the treasury; and finally, if he is of military rank,
he is commandant-of-arms, and subaltern of the captain-general;
and even though he be not of military rank he obtains the rank of
military commander [_capitan a guerra_] by virtue of his rank of
alcalde-mayor. He has charge of the company assigned to his province,
and, in the absence of his Majesty's troops, he commands the troops