While We are conducting the affairs of the government entrusted to Us by God, We are exerting Ourself to the end that Our subjects may, under all circumstances, enjoy the benefit of justice; and hence We have proposed to Ourself, from the beginning, that whatever may have previously been incomplete or diffuse, shall be amended and perfected by Us. Therefore, being extremely desirous to take measures by which both the Treasury and Our subjects may remain uninjured, and free from loss, We have decided that We could readily accomplish this if We caused the Governors of provinces, who have received their offices without compensation, to furnish proper security to the Treasury that they will perform their public duties properly and in accordance with law, and that they will abstain from all injustice, gain, and every base and illegal act.

  Therefore, to prevent foreigners from participating in the administration of provinces and thereby committing injustice, and to prevent Ourself from being constantly annoyed by complaints of them, We direct the most holy bishops and principal inhabitants of each province to unite in sending a petition to Us, mentioning persons who they think are qualified to govern their provinces. We shall confer upon the latter the insignia of their office gratuitously; they shall be charged with the preparation of the public and fiscal lists; and must promise to exact nothing contrary to law, or commit any violence against Our subjects, and furnish sureties for this purpose; and they must also agree to be content with their employments; to diligently supervise the levies of taxes; to treat with gentleness and kindness those taxpayers who are prompt in paying what they owe, but to display severity towards such as are wicked and refractory, and not use their offices for the purpose of pecuniary profit. For, having their eyes constantly fixed upon the laws, they must dispense equity and justice to all those who demand it, and, instead of impoverishing litigants by expenses and protracted delays, they must dispose of their cases quickly; they must prosecute those who commit crime, and inflict upon them the penalties prescribed by the laws, and, finally, they must, by all means, be upright.

  These provisions not only relate to Governors; they also apply to the assessors and officials of every magistrate, no matter who he may be. For if any of them should act negligently in the collection of public taxes, or should cause Our subjects loss, at the same time treating them with insolence, such an official shall be deprived of his property and capitally punished. For, God willing, Our only aim is that the provinces may be governed by good laws, and that persons may reside there in safety, and enjoy the blessings of justice as dispensed by the Governors, and that the public taxes may be collected without any controversy; for when this is not done, it will be impossible for the government to be preserved. It is because of the pay received by them that soldiers are enabled to resist the enemy, and defend citizens from the invasions and cruelty of the barbarians, and protect fields and towns from the attacks of robbers and others living a disorderly life. It is also by means of taxation that the other cohorts receive what is allotted to them, that walls are repaired, cities fortified, public baths warmed, and, finally, the theatres intended for the diversion of Our subjects supported. Thus the taxes paid by Our subjects are used and expended, partly for themselves, and partly indirectly on their account, for We do not derive any benefit from them, and are only charged with their administration; still, We are fully rewarded for Our trouble by the infinite blessings which Our Lord and Saviour Jesus Christ has bestowed upon Us through the greatness of his clemency.

  Therefore, through communicating these provisions, as it were by means of a public crier, to all the people of the provinces, and thus affording them a proof of Our benevolence and generosity, using every precaution to prevent injury being sustained by Our subjects, We render God propitious and favorable to Our designs. For if Our subjects, taking advantage of the privilege which We grant them with reference to the selection of their Governors, should entertain erroneous opinions, and their expectations not be realized, they can blame no one but themselves. For when they postpone choosing their Governors and presenting their names to Us, they cannot make any complaint against those who are sent into the provinces, if they should not act justly in the collection of public taxes; and We forbid them to file any charges against them on this ground. Those who have obtained from Us the privilege of selecting their Governors — who, having obtained their offices gratuitously are charged with the collection of public taxes — shall not be treated by them with injustice, and whenever they do not exercise proper discrimination in making their choice, they shall, under no circumstances, be given an opportunity for reconsideration, or inform Us of their annoyances, or prove them. Moreover, none of Our subjects whosoever, whether he be illustrious or obscure, and no religious establishment, church, infirmary for the poor, or monastery, shall be permitted, under any pretext, to postpone the payment of taxes which are due. Nor do We release from responsibility those who administer the affairs of the government, or receivers of taxes, or the officials charged with the collection of public tribute; for We prefer the common welfare to the private advantage of those who basely desire to defraud the Treasury.

  In order that the excellent regulations which We have prescribed may become known to all persons, Your Excellency will publish them in this Fortunate City and in the provinces, as well as in the most frequented place in each town, in order that no one may remain in ignorance of the benefits which the law enacted by Us confers upon the Treasury and Our subjects.