Ch. IV. SaUTH AMERICA. 257 



regard to matters of law), four auditors, who are at 

 the same time civil and criminal judges, and a royal 

 fiscal, so called, as, besides the causes brought before 

 the audience, he also takes cognizance of every thing 

 relating to the revenue of the crown. Besides this, 

 there is also another ñscal, called Protector do los In- 

 dios, " protector of the Indians," who solicits for 

 them, and when injured pleads in their defence. The 

 jurisdiction of this court extends to the utmost limits 

 of the province, with no other appeal than to the 

 council of the Indies, and t.;iis only in case of a re- 

 jection of a petition, or flagrant injustice. 



The next is the exchequer, or chamber of finances; 

 the chief officers of which are an accomptant, a trea- 

 surer, and a royal fiscal. The revenues paid into the 

 receipt of this court are, the tributes of the Indians of 

 thisjurisdiction and those of Otábalo, Villa de Sari Mi- 

 guel de Ibara, Latacunga, Chimbo, and Riobamba ; 

 and also the taxes levied in those parts, and the pro- 

 duce of the customs at Babahoyo, Yaquache, and 

 Caracol : which sums are annually distributed, partly 

 to Carthagena and Santa IMartha, for paying the sala- 

 ries of the presidents, ñscals,corregidors, together with 

 the stipends of thepriests, andthegovernor» of Maynas 

 andQuijosj partly for the officers of the Commandries, 

 and pardy for the Caciques of the villages. 



The tribunal de Cruzada, or Croisade, has a 

 commissary, who is generally some dignitary of tlie 

 church ; and a treasurer, who is also the accomptant, 

 tnrough whose hands every thing passes relating to 

 the Croisade. 



Here is also a treasury for the effects of persons de- 

 ceased; an institution long since established all over the 

 Indies, for receiving the goods of those whose lawful 

 heirs were in Spain, that thus they might be secured 

 from those accidents to which, from dishonesty orneg- 

 iigence, they would be liable in private hands, andse- 

 xurely kept for the persons to which, they belong : an 



Vol. I. S institution 



