The expenses of a local treasury, including the salaries of its officers, were theoretically covered by its income. This was immediately declared impossible in Florida, where the coffer either had few revenues or its officials did not divulge them. The first treasurer, accountant, and factor-overseer occupied themselves in making their offices pay off at the expense of the crown and the soldiers. When instituting the situado, the king made no immediate provision for the payment of treasury officials. In 1577, however, when Florida was changed from a proprietary colony to a regular royal one, the crown was obliged to admit as a temporary expedient that half of the stated salaries might be collected from the situado. This concession was reluctantly repeated at 2- to 6-year intervals. [Note 26: Council 10/21/1579; Juan Menendez Marquez, Juan Lopez de Aviles, and Bartolome de Arguelles 9/13/1600; Nicolas Ponce de Leon and Francisco Menendez Marquez n.d. and Council replay 8/3/1631] The widows of officials who had served prior to regular salaries were assisted by grants. [Note 27: Council re widow of Pedro Menendez de Aviles (the Younger) 9/20/1584] The royal officials pointed out between 1595 and 1608 that the revenues which they and the governor were supposed to divide pro rata were not enough to cover the other half of their salaries. Fines were insignificant, as were confiscations; the Indians paid little in tribute, and the tithes had been assigned to build the parish church. They did not think the colony could bear the cost of import duties. The treasure tax on amber and sassafras was difficult to collect. [Note 28: Juan Menendez Marquez, Juan Lopez de Aviles, and Bartolome de Arguelles 9/13/1600; Alonso de las Alas and Juan Menendez Marquez 12/13/1595; Juan Menendez Marquez, Alonso de las Alas, and Alonso Sanchez Saez 3/12/1608] At last the crown resigned itself to the fact that the improvident treasury of the provinces of Florida would never pay its own way, much less support a garrison. The royal officials were allowed to collect the remainder of their salaries out of the surpluses in the situado [Note 29: Cedula to the royal officials 8/1/1626, copy enclosed with Nicolas Ponce de Leon 12/12/1634] (Bushnell KC)