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Chapter 07 - Revenue and Collection Cycle
7-1
CHAPTER 7
Revenue and Collection Cycle
LEARNING OBJECTIVES
Review
Checkpoints
Exercises,
Problems, and
Simulations
1. Discuss inherent risks related to the revenue
and collection cycle with a focus on improper
revenue recognition.
1, 2, 3 59
2. Describe the revenue and collection cycle,
including typical source documents and
controls procedures.
4, 5, 6, 7, 8 54,55,61, 63, 64,
66
3. Give examples of tests of controls over
customer credit approval, delivery, and
accounts receivable accounting.
9, 10, 11, 12, 13,
14
56, 65
4. Give examples of substantive procedures in
the revenue and collection cycle and relate
them to assertions about account balances at
the end of the period.
15, 16, 17, 18, 19,
20, 21, 22
60, 61, 67, 68, 69,
70
5. Describe some common errors and frauds in the
revenue and collection cycle, and design some
audit and investigation procedures for detecting
them.
23, 24, 25 26, 27,
28
59, 62, 65, 71
SOLUTIONS FOR REVIEW CHECKPOINTS
7.1 Revenue recognition refers to including revenue in the financial statements. According to GAAP, this is
done when revenues are (1) realized or realizable and (2) earned.
7.2 Revenue recognition is used as a primary means for inflating profits for several reasons. First, it is not
always straightforward when revenues have been earned. Sales can be structured with return provisions, or
can have other performance provisions attached. Second, the timing of shipments at year end may be easy
to falsify. Third, markets often value companies based on a multiple of its revenue instead of net income.
7.3 New companies often do not show a profit during their first few years. Therefore, creditors and investors
often place more emphasis on the revenues, especially looking for revenue growth that might lead to future
profitability. Knowing this management may try to inflate revenues.

7-2
7.4 The basic sequence of activities and accounting in a revenue and collection cycle is:
1. Receiving and processing customer orders. Entering data in an order system and obtaining a credit
check.
2. Delivering goods and services to customers. Authorizing release from storekeeping to shipping to
customer. Entering shipping information in the accounting system.
3. Billing customers, producing sales invoices. Accounting for customer trade accounts receivable.
4. Collecting cash and depositing it in the bank. Accounting for cash receipts.
5. Reconciling bank statements.
7.5 When documents such as sales orders, shipping documents, and sales invoices are prenumbered, someone
can later account for the numerical sequence and determine whether any transactions have failed to be
recorded. (Completeness assertion.)
7.6 Access to computer terminals should be controlled so only authorized persons can enter or change
transaction data. Access to master files is important because changes in them affect automatic computer
controls, such as credit checking and accurate inventory pricing.
7.7 Auditors could examine these files for evidence of:
• Unrecorded sales — pending order master file,
• Inadequate credit checks — credit data/check files
• Incorrect product unit prices — price list master file
7.8 With a sample of customer accounts receivable:
1. Find the support for debit entries in the sales journal file. Expect to find evidence (copy) of a sales
invoice, shipping document, and customer order. The sales invoice indicates the shipping date.
2. Find the support for credit entries in the cash receipts journal file. Expect to find a remittance
advice (entry on list), which corresponds to detail on a deposit slip, on a deposit actually in a bank
statement for the day posted in the customers’ accounts.
7.9 The account balances in a revenue and collection cycle include:
• Cash in bank
• Accounts receivable
• Allowance for doubtful accounts
• Bad debt expense
• Sales revenue
• Sales returns, allowances, discounts
7.10 These specific control procedures (in addition to separation of duties and responsibilities) should be in
place and operating in a control system governing revenue recognition and cash accounting:
1. No sales order should be entered without a customer order.
2. A credit-check code or manual signature should be recorded by an authorized means.
3. Access to inventory and the shipping area should be restricted to authorized persons.
4. Access to billing terminals and blank invoice forms should be restricted to authorized personnel.

7-3
5. Accountants should be instructed to record sales and accounts receivable when all the supporting
documentation of shipment is in order, and care should be taken to record sales and receivables as
of the date goods and services were shipped, and cash receipts on the date the payments are
received
6. Customer invoices should be compared with bills of lading and customer orders to determine that
the customer is sent the goods ordered at the proper location for the proper prices and that the
quantity being billed is the same as the quantity shipped
7. Pending order files should be reviewed timely to avoid failure to bill and record shipments
8. Bank statements should be reconciled in detail monthly.
7.11 In a “walk through” of a sales transaction, auditors take a small sample (usually 1 – 3 items) of a sales
transaction and trace it from the initial customer order through credit approval, billing, and delivery of
goods, to the entry in the sales journal and subsidiary accounts receivable records, then its subsequent
collection and cash deposit. Sample documents are collected, and employees in each department are
questioned about their specific duties. The information gained from documents and employees can be
compared to answers obtained on an internal control questionnaire. The purpose of the “walk through” is to
obtain an understanding of the transaction flow, the control procedures, and the populations of documents
that may be utilized in tests of controls.
7.12 The assertions made about classes of transactions and events in the revenue and collection cycle are:
1. Sales and related events that have been recorded have occurred and pertain to the entity.
2. All sales and related events that should have been recorded have been recorded.
3. Amounts and other data related to sales transactions and events have been recorded properly.
4. Sales and related events have been recorded in the correct period.
5. Sales and related events have been recorded in the proper accounts.
7.13 In general, the “actions” in tests of controls involve vouching, tracing, observing, scanning, and
recalculating.
7.14 Dual direction tests of controls refers to procedures that test file contents in two “directions” — the
occurrence direction and the completeness direction. The occurrence direction is a sample from the account
balance (e.g. sales revenue) vouched to supporting sales and shipping documents for evidence of
occurrence. The completeness direction is a sample from the population that represents all sales (e.g.
shipping document files) traced to the sales journal or sales account for evidence that no transactions
(shipments, sales) were omitted.
7.15 It is important to place emphasis on the existence assertion because auditors have often gotten into
malpractice trouble by giving unqualified reports on financial statements that overstated assets and
revenues and understated expenses. For example, credit sales recorded too early (e.g. maybe a fictitious
sale) result in overstated accounts receivable and overstated sales revenue.
7.16 These procedures are usually the most useful for auditing the existence assertion:
Confirmation. Letters of confirmation can be sent to customers, asking for a report of the balances owed to
the company
Verbal Inquiry. Inquiries to management usually do not provide very convincing evidence about existence
and ownership. However, inquiries should always be made about the company’s agreements to pledge or
sell with recourse accounts receivable in connection with financings.

7-4
Examination of Documents (Vouching). Evidence of existence can be obtained by examining shipping
documents. Examination of loan documents may yield evidence of the need to disclose receivables pledged
as loan collateral.
Scanning. Assets are supposed to have debit balances. A computer can be used to scan large files of
accounts receivable, inventory, and fixed assets for uncharacteristic credit balances. The names of debtors
can be scanned for officers, directors, and related parties, amounts for which need to be reported separately
or disclosed in the financial statements.
Analytical Procedures. Comparisons of asset and revenue balances with recent history might help detect
overstatements. Relationships such as receivables turnover, gross margin ratio, and sales/asset ratios can be
compared to historical data and industry statistics for evidence of overall reasonableness. Account
interrelationships also can be used in analytical review. For example, sales returns and allowances and sales
commissions generally vary directly with dollar sales volume, bad debt expense usually varies directly with
credit sales volume, and freight expense varies with the physical sales volume. Accounts receivable
write-offs should be compared with earlier estimates of doubtful accounts.
7.17 Comparison of sales and accounts receivable to previous periods provides information about existence.
Other useful analytical procedures include receivables turnover and days of sales in receivables, aging,
gross margin ratio, and sales/asset ratios, which can be compared to historical data and industry statistics
for evidence of overall reasonableness. Auditors may also compare sales to non-financial data such as units
sold, number of customers, sales commissions, etc. These comparisons can be made by product, period,
geographic region, or salesperson.
7.18 A “positive” confirmation is a request for a response from an independent party whom the auditor has
reason to expect is able to reply. A “negative” confirmation is a request for a response from the
independent party only if the information is disputed. Negative confirmations should be sent only if the
recipient can be expected to detect an error and reply accordingly. They are normally used for accounts
with small balances when control risk is low.
7.19 Justifications for the decision not to use confirmations for trade accounts receivable in a particular audit
include: (1) receivables are not material, (2) confirmations would be ineffective, based on prior years’
experience or knowledge that responses could be unreliable, and (3) analytical procedures and other
substantive procedures provide sufficient, competent evidence.
7.20 Auditors need to take special care in examining sources of accounts receivable confirmation responses.
Auditors need to control the confirmations, including the addresses to which they are sent. History is full
of cases where confirmations were mailed to company accomplices, who provided false responses. The
auditors should carefully consider features of the reply such as postmarks, FAX and telegraph responses,
letterhead, electronic mail, telephone, or other characteristics that may give clues to indicate false
responses. Auditors should follow up electronic and telephone responses to determine their origin (for
example, returning the telephone call to a known number, looking up telephone numbers to determine
addresses, or using a criss-cross directory to determine the location of a respondent).
7.21 When positive confirmations are not returned the auditor should perform the following procedures:
1. Send second and even third requests.
2. Apply subsequent cash receipts.
3. Examine sales orders, invoices and shipping documents, and
4. Examine correspondence files for past due accounts.

7-5
7.22 To determine the adequacy of the allowance for doubtful accounts, the auditor reviews subsequent cash
receipts from the customer, discusses unpaid accounts with the credit manager and examines the credit
files. These should contain customer’s financial statements, credit reports, and correspondence between the
client and the customer. Based on this evidence, the auditor estimates the likely amount of non-payment for
the customer, which is included in the estimate of the allowance for doubtful accounts. In addition, an
allowance should be estimated for all other customers, perhaps as a percentage of the current accounts and
a higher percentage of past due accounts. The auditor compares his/her estimate to the balance in the
allowance account and proposes an adjusting entry for the difference.
7.23 Dual-direction testing involves selecting samples to obtain evidence about control over completeness in one
direction and control over occurrence in the other direction. The completeness direction determines
whether all transactions that occurred were recorded (none omitted), and the occurrence direction
determines whether recorded transactions actually occurred (were valid). An example of the completeness
direction is the examination of a sample of shipping documents (from the file of all shipping documents) to
determine whether invoices were prepared and recorded. An example of the occurrence direction is the
examination of a sample of sales invoices (from the file representing all recorded sales) to determine
whether supporting shipping documents exist to verify the fact of an actual shipment. The content of each
file is compared with the other.
7.24 In the “Canny Cashier” case, if someone other than the assistant controller had reconciled the bank
statement and compared the details of bank deposit slips to cash remittance reports, the discrepancies could
have been noted and followed up. The discrepancies were that customers and amounts on the two did not
match.
7.25 To prevent the cash receipts journal and recorded cash sales from reflecting more than the amount shown
on the daily deposit slip, the internal control system should provide that receipts be recorded daily and
intact. A careful bank reconciliation by an independent person could detect such errors.
7.26 Confirmations to taxpayers who had actually paid their taxes would have produced exceptions, complaints,
and people with their counter receipts. These results would have revealed the embezzlement.
7.27 Auditors might have obtained the following information:
Inquiries: Personnel admitting the practices of backdating shipping documents in a “bill and hold” tactic, or
personnel describing the 60-day wait for a special journal entry to record customer discounts taken.
Tests of controls: The sample of customer payment cash receipts would have shown no discount
calculations and authorizations, leading to inquiries about the manner and timing of recording the
discounts.
Observation: When observing the physical inventory-taking, special notice should be taken of any goods on
the premises but excluded from the inventory. These are often signs of sales recorded too early.
Confirmations of accounts receivable: Customers who had not yet been given credit for their discounts can
be expected to take exception to a balance too large.
7.28 The auditors would have known about the normal Friday closing of the books for weekly management
reports, and they could have been alerted to the possibility that the accounting employees overlooked the
once-a-year occurrence of the year end date during the week.

7-6
SOLUTIONS FOR MULTIPLE CHOICE QUESTIONS
7.29 a. Incorrect Allowances can be made for anticipated returns if the earning process is
substantially complete.
b. Correct The earning process is complete at this point.
c. Incorrect Under accrual accounting, the cash does not have to be collected, only
collectible
d. Incorrect This is usually the method for determining “b” but the shipment might be FOB
destination
7.30 a. incorrect This only initiates the earnings process, it doesn’t complete it
b. incorrect This is often the case, but it depends on shipping terms
c. correct This is often the same as the bill of lading date
d. incorrect Under accrual accounting, the company doesn’t have to wait for the check to
record revenue
7.31 a. Incorrect This would not have the outstanding balance; however, there are some times
when the auditor confirms the sale instead of the amount receivable.
b. Correct This would have the balance for confirming
c. Incorrect This would not have the individual customer balance
d. Incorrect This would not have the balance outstanding
7.32 a. Incorrect This is an essential part of the cycle
b. Incorrect This is an essential part of the cycle
c. Incorrect Cash is affected by the collections
d. Correct Even though this involves shipments, it is considered part of the expenditure and
disbursement cycle
7.33 a. Incorrect The sale could occur but not be approved for credit
b. Incorrect The approval has nothing to do with completeness
c. Correct Credit approval helps ensure the sale will be collectible
d. Incorrect Credit approval will not affect when revenue is earned
7.34 a. Incorrect The general ledger bookkeeper doesn’t have access to the customer accounts.
b. Incorrect There’s no advantage to separating access to checks and currency.
c. Correct Nobody in the company has access to cash, therefore it cannot be stolen.
d. Incorrect Normally checks are made payable to company. That doesn’t prevent lapping.
7.35 a. Correct Impropriety of write-offs can be controlled by the review and approval by
someone outside the credit department.
b. Incorrect Even write-offs of old receivables can conceal a cash shortage.
c. Incorrect The cashier could be the cause of the shortage.
d. Incorrect Write-offs should be separated from the sales function.
7.36 a. Incorrect This would increase gross profit.
b. Correct Less sales revenue and correct amount of cost of goods sold results in less gross
profit, therefore the ratio of gross profit to sales will decrease. (Actually, the
gross profit numerator will decrease at a greater rate than the sales denominator
in the ratio, causing the ratio to decrease.)
c. Incorrect This would increase gross profit.
d. Incorrect This would increase sales and cost of sales, and the ratio would not change. If
cost of sales is not recorded, gross profit would increase

7-7
7.37 a. Incorrect This doesn’t verify that the sales invoices represent actual shipments.
b. Incorrect This would require tracing from shipping documents to invoices.
c. Incorrect This would require tracing from invoices to customer accounts.
d. Correct Vouching is used to establish support for recorded amounts.
7.38 a. Incorrect Unrecorded costs would not increase sales.
b. Incorrect Improper credit approvals would not lower COGS. Goods were shipped for
these sales and COGS as a percentage of sales would be unchanged
c. Incorrect Improper sales cut-off would not decrease COGS as a percent of sales.
d. Correct Fictitious sales would increase sales. Since no actual product was shipped,
COGS as a percent of sales would decrease. The most likely debit for fictitious
sales is accounts receivable, causing accounts receivable to increase.
7.39 a. Incorrect Additional inquiries would not provide sufficient corroborating evidence.
b. Correct Reviewing the chances in pricing during the year and ensuring that customers
were charged the new prices provides sufficient, reliable evidence to support the
sales manager’s representation.
c. Incorrect This is an ineffective use of confirmations and requires respondents to identify
unit costs and report information.
d. Incorrect Payments on vendor invoices would not indicate that prices had increased
during the year.
7.40 a. Incorrect When an account is recorded as a receivable it is already recorded as a revenue.
Adding additional revenue would not cover the theft of accounts reeivable
b. Incorrect Receiving money from petty cash would be a poor method to cover the theft of
accounts receivable. The money in petty cash would hav to be accounted for
and is not likely to be sufficient to cover any significant amounts
c. Incorrect Miscellaneous expense would raise suspicion as all miscellaneous accounts are
high risk and subject to review. In addition, accounts receive are usually not
written off against an expense
d. Correct Using the sales returns account would raise the least suspicion because this
account is more commonly linked to accounts receivable. A bookkeeper could
steal money and “write off” to unsuspecting customer’s balance with a fictitious
“sales return.”
7.41 a. Incorrect The payment is probably in transit.
b. Incorrect The shipment is probably in transit.
c. Correct This should have been recorded as a reduction to the receivable by 12/31.
d. Incorrect This occurred after the end of the period.
7.42 a. Incorrect A schedule of purchases and payments would be used to test transactions and
might be performed.
b. Incorrect Negative confirmations would not be an appropriate choice for large account
balances
c. Incorrect The terms on the accounts receivable would not provide information on balance
and transaction amounts
d. Correct The most likely audit step where there are a few large accounts is to send out
positive confirmations.
7.43 a. Incorrect The aged trial balance provides only indirect evidence about controls.
b. Incorrect The aged trial balance provides no evidence about accuracy.
c. Correct The age of accounts is an indication of credit losses.
d. Incorrect The aged trial balance provides no evidence about existence.
7.44 a. Incorrect Lapping pertains to cash receipts, not sales.

7-8
b. Correct False sales journal entries made near the end of the year may have shipping or
other documents that reveal later dates or show lack of sufficient documentation.
c. Incorrect See answer a.
d. Incorrect This step would not detect misappropriation of merchandise.
7.45 a. Incorrect Receiving a confirmation is not proof the customer will pay.
b. Incorrect Confirmation will not detect if the receivables were sold or factored.
c. Correct Accounts receivable confirmation enables recipients to respond that they owe
the company or that they dispute or disagree with the amount the company says
they owe.
d. Incorrect Confirmation provides only indirect evidence that controls are working.
7.46 c. Correct Checking the sequence for missing numbers identifies documents not yet fully
processed in the revenue cycle. It does not provide evidence about accuracy, cut-
off or occurrence.
7.47 a. Correct The accounts receivable debits are supposed to represent sales that have been
ordered by customers and actually shipped to them.
b. Incorrect This is not evidence about existence.
c. Incorrect This provides some evidence about existence, but even if the receivables haven’t
been paid, they may still be valid.
d. Incorrect These file will likely not provide evidence about specific sales.
7.48 a. Incorrect This is an important assertion, but financial statement users are less likely to be
damaged if assets are found that have not been recorded.
b. Correct Financial statement users are more likely to be damaged if assets are found not
to exist.
c. Incorrect Ownership is important, but doesn’t matter if the assets don’t exist.
d. Incorrect Presentation and disclosure assertion is important, but not as important as
existence for asset accounts.
7.49 c. Correct Mainly because the other three choices are listed as appropriate work to do.
Also, customers are likely to ignore negative confirmations after earlier
responding to positive confirmations
.
7.50 a. Correct Negative confirmations are most appropriate when the assessed level of risk is
low, dollar balances on accounts are small, and the auditor believes recipients
will give consideration to the confirmations.
b. Incorrect The auditor assumes customers are likely to respond to errors.
c. Incorrect Because negative confirmations offer higher detection risk, risk of material
misstatement should be low when they are used.
d. Incorrect Because negative confirmations offer higher detection risk, risk of material
misstatement should be low when they are used.
7.51 a. Correct Shipments are traced to customers’ invoices. (This does not imply that the
invoices were recorded in the sales journal.)
b. Incorrect See (a) above. The invoice copies need to be traced to the sales journal and
general ledger to determine whether the shipments were recorded as sales.
c. Incorrect Recorded sales were shipped is not established because the sample selection is
from shipments, not from recorded sales.
d. Incorrect See (c) above.
7.52 a. Incorrect Salespeople could write-off accounts for their friends to keep them from having
to pay
b. Incorrect The credit manager may propose write-offs to reduce days outstanding and
make him/her look better

7-9
c. Correct The Treasurer or another high-ranking manager should approve write-offs.
d. Incorrect The cashier could take receipts and write off the balance.
7.53 a. Incorrect A second request is the first step that should be performed.
b. Correct As the confirmations are a sample of the account balance, even immaterial items
should be followed up as they represent other balances in the universe of
receivables.
c. Incorrect Shipping documents should be examined to test existence of the receivable.
d. Incorrect Client correspondence files may also provide evidence the receivable exists.
7.54 a. Correct Not recording sales on account in the books of original entry is the most
effective way to conceal a subsequent theft of cash receipts. The accounts will
be incomplete but balanced, and procedures applied to the accounting records
will not detect the defalcation.
b. Incorrect The control account wouldn’t match the total of customer accounts.
c. Incorrect Customers would catch the overstatement when examining their statements.
d. Incorrect This is a possibility, but (a) is a better answer. There is less likelihood of getting
caught if the sale is never recorded.
7.55 a. Incorrect The stolen cash wouldn’t be in either of these documents.
b. Incorrect Lapping is not accomplished through write-offs.
c. Correct Lapping is the delayed recording of cash receipts to cover a cash shortage.
Current receipts are posted to the accounts of customers who paid one or two
days previously to avoid complaints (and discovery) when monthly statements
are mailed. The best protection is for the customers to send payments directly to
the company’s depository bank. The next best procedure is to assure that the
accounts receivable clerk has no access to cash received by the mail room. Thus,
the duties of receiving cash and posting the accounts receivable ledger are
segregated.
d. Incorrect See answer (a).
7.56 a. Incorrect A negative confirmation might be used if control risk is low.
b. Correct As detection risk is lower for positive confirmations than negative
confirmations, a positive confirmation is more likely when inherent risk is high.
c. Incorrect Whether the account is due or not usually doesn’t affect the type of
confirmation. However if it is long past due, a positive confirmation is more
appropriate.
d. Incorrect A related party account may be a factor that influences a decision to send a
positive confirmation. The fact that this account was not a related party would
likely lead the auditor to choose a negative confirmation.

7-10
SOLUTIONS FOR EXERCISES, PROBLEMS, AND SIMULATIONS
7.57 Control Objectives and Procedures Associations
a. “Occurrence” Sales recorded, goods not shipped
b. “Completeness” Goods shipped, sales not recorded
c. “Accuracy” Goods shipped to a bad credit risk customer
d. “Accuracy” Sales billed at the wrong price or wrong quantity
e. “Classification” Product line A sales recorded as Product line B
f. “Completeness” Failure to post charges to customers for sales
g. “Cutoff” January sales recorded in December
CONTROL PROCEDURES
1. Sales order approved for credit X
2. Prenumbered shipping doc prepared, sequence checked X X
3. Shipping document quantity compared to sales invoice X X X
4. Prenumbered sales invoices, sequence checked X
5. Sales invoice checked to sales order X
6. Invoiced prices compared to approved price list X
7. General ledger code checked for sales product lines X
8. Sales dollar batch totals compared to sales journal X X X
9. Periodic sales total compared to same period accounts
receivable postings
X
10. Accountants have instructions to date sales on the date of
shipment
X
11. Sales entry date compared to shipping doc date X
12. Accounts receivable subsidiary totaled and reconciled to
accounts receivable control account
X
13. Intercompany accounts reconciled with subsidiary company
records
X
14. Credit files updated for customer payment history X
15. Overdue customer accounts investigated for collection X X X X

7-11
7.57 Control Objectives and Procedures Associations (Continued)
EXHIBIT 7.57-1 Blank form for Students
a. Sales recorded, goods not shipped
b. Goods shipped, sales not recorded
c. Goods shipped to a bad credit risk customer
d. Sales billed at the wrong price or wrong quantity
e. Product line A sales recorded as Product line B
f. Failure to post charges to customers for sales
g. January sales recorded in December
CONTROL PROCEDURES
1. Sales order approved for credit
2. Prenumbered shipping doc prepared. sequence checked
3. Shipping document quantity compared to sales invoice
4. Prenumbered sales invoices, sequence checked
5. Sales invoice checked to sales order
6. Invoiced prices compared to approved price list
7. General ledger code checked for sales product lines
8. Sales dollar batch totals compared to sales journal
9. Periodic sales total compared to same period accounts
receivable postings
10. Accountants have instructions to date sales on the date of
shipment
11. Sales entry date compared to shipping doc date
12. Accounts receivable subsidiary totaled and reconciled to
accounts receivable control account
13. Intercompany accounts reconciled with subsidiary company
records
14. Credit files updated for customer payment history
15. Overdue customer accounts investigated for collection
7.58 Control Assertion Associations
Error Assertions
a) Sales recorded, goods not
shipped
Occurrence
b) Goods shipped, sales not
recorded
Completeness
c) Goods shipped to a bad
credit risk customer
Accuracy
d) Sales billed at the wrong
price or wrong quantity
Accuracy
e) Product A sales recorded as
Product line B
Classification
f) Failure to post charges to
customers for sales
Completeness
g) January sales recorded in
December
Cutoff

7-12
7.59 Client Control Procedures and Audit Tests of Controls
For each client control activity numbered 1-15, write an auditor’s test of control procedure that could
produce evidence on the question of whether the client’s control has been installed and is in operation.
Sales Invoice Sample: Select a sample of random numbers representing recorded sales invoices, and
1(a). Inspect the attached sales order for credit approval signature.
1(b). Trace customer to up-to-date credit file/information underlying the credit approval.
2. Inspect the attached shipping document for (i) existence, and (ii) prenumbering imprint.
3. Compare billed quantity on sales invoice to shipped quantity on shipping document.
4. Find the sales invoice associated with the random number (failure to find this means an invoice
wasn’t recorded). Alternatively, use computer to add up the recorded sales invoice numbers and
compare to a sum of digits check total.
5. Compare sales invoice to sales order for quantity, price, and other terms.
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not yet born; for in the Articles of marriage of one of the Barbarines
with a Lady of the family of Colonna, one was, That a certain Abby
should be given to the first-born; so that in the time of this good
Pope, Church lands were bestowed on those, who were not yet in
the world, but by imagination; and those that had really, and with
great pains, serv’d the Church, were altogether depriv’d of their
reward.
A certain Prelate of Bologne, who with great zeal had bestirred him
in his Ecclesiastical employment, went to Rome to receive his
recompence, and having presented himself to the Barbarines, was
desired to stay a little while: This little while proved the space of
eight years, in which an infinity of Benefices were vacant, but the
good Prelate could get none of them, because that the Barbarines
divided all amongst themselves, he seeing this, resolved to return
home empty as he came; and as he was going out of Rome, some
body from the Barbarines told him, that he ought to expect a little
longer, and take a little more patience: To whom, with tears in his
eyes, he answered, They must be Saints, and not men, who can see
the bread eaten from their mouths by the Barbarines, and not be
cast into despair.
Another, who had stayed as long to no purpose resolved at last to be
gone; and being importun’d by his friend to stay a little longer,
answered him thus, If the Church, dear friend, had as many
Popedomes, as the Pope hath Nephews and Cozens, and that there
one that did not see some where, I might have some hopes; but
since there is but one Popedom, I should be a fool to expect any
part of it from those, who do not think it enough to divide among
themselves.
Of these examples, I believe, I could make half a dozen Volumes in
folio, and all of persons that are now living; but I will not weary the
Reader with the Lecture of them; Let it suffice for him to know, that
Urban never gave any thing for a recompence, to those that had
served the Church except his Nephews had first refused it; and they

refused so little, that in the end, all Urban’s rewards amounted to
nothing.
If any body could brag of a considerable fortune made under the
Barbarini, it was a sign, that such a one had serv’d them, and not
the Church.
Thus in the year 1641. the Pope made Ascanio Filomarino Cardinal,
and Archbishop of Naples, though the service he had done the
Church, did scarce deserve him a simple Canonicat, so far was he
from meriting an Archbishoprick, yet Urbin promoted him, because
he had done most eminent service to the Barbarines family: And
indeed, in this Urban cannot but be thanked, for enriching the
Church (though his design were not such) with a person adorned
with so many excellent qualities, which made him worthy of the
Popedom it self, having, since this his elevation, edified, not only his
Flock, but all Christendome, and rendred most singular service to the
House of Austria, in the revolt of Naples, and the business of
Massinello, in the year 1647.
If the Barbarines pretend to the contrary, that they have advanced
and promoted those who had a true zeal for the Church, they will do
well to produce their names: But I desire my Reader to take this
precaution, and observe, that if any body was rewarded, under
pretence of having served the Church, there was the Cheat; for they
that pretended most to serve the Church, were they, that in effect
did work the Barbarines designs and interests to an issue: Upon this
account, in one promotion, were made Cardinals the following
Prelates, Gio. Baptista Pamphilio, who was since Innocentius the
tenth, Gio. Francesco Palotta, and Gio. Francesco de Contiguidii da
Bagno; the first, because he had been Nuntio in Spain, the second in
Germany, and the third in France; yet the Pope could never be
brought to make Monsignor Visconti, who was Nuntio in Polonia,
Cardinal, for all the great instances of that King, though the said
Visconti was a most worthy Prelate, and one who had done the
Church more service in his Employment, then all the other three

together; and yet for all that, he remained excluded, while the
others were admitted to that honour.
Why then was this affront done to Visconti? I’le tell you; while he
was in Polonia, he serv’d the Church, and not the Barbarines; and
the others, in their Nuntiatures, did the quite contrary.
Naturally Urban was averse from making of Cardinals; and if some
urgent necessity did not force him, could hardly be brought to it;
and yet for his family, he made no difficulty of breaking the
precedent Popes Decrees, and the Laws of the Church, which forbid
to make two brothers Cardinals, while they are both alive: but he did
this only to satisfie his Nephews; and at last, was brought by them
to make great numbers of other Cardinals; for they, being towards
the end of the Pontificat weary of heaping together, began to think,
how they should preserve their treasure and power; and therefore,
to fortifie their party, they obliged their Uncle, to make a numerous
promotion of their Creatures.
If ever the Romans murmured and made Pasquins, it was in the time
of his Nipotismo; for when the Barbarines took away from the
Church called the Rotunda, that excellent piece of workmanship of
Bronze, (for which we have no name but Bell-metal) to make that
piece of Architecture and Pillars, which adorns the Altar in Saint
Peters Church, which is one of the most noble and magnificent
Works that ever was undertook, all the people cryed in the streets,
Quod non fecerunt Barbari, secerunt Barbarini; and they thought
they had a great deal of reason to exclaim thus against them,
because it was certainly affirmed, that the Barbarines had diverted
above half the metal to their private use in their Palace; and some
say, that they made racks for their Chimneys of it, but I scarce
believe it.
But that Pasquin, which was made in the time that Gustave Adolse,
King of Swede, invaded Germany, was fuller of curiosity; for there
were certain Images in paper, that represented the Church of God,
all naked upon a little bed, and full of the wounds she had received

from Gustave, and covered over with Flies or Bees, which were the
Barbarines Armes; near the bed, was the Emperour upon his knees,
craving aid from the Church, that he might fight for the Church;
from whom he did receive this answer; I have nothing to give thee,
O my Defender, for the Flies have sucked me even to the very
bones, making allusion to the Barbarines Armes.
Another time were found in the streets of Rome, a great quantity of
Pictures; in every one of which was drawn a poor Prelate, asking
Alms from the Church to content himself withall; to whom the
Church made answer, For my part, I have not a farthing, the
Barbarines have taken all from me.
Almost at the same time, was seen a Medal, which represented
Pasquin, loaden with Swords, Musquets, Daggers, and other
Weapons, with an inscription that said,
To drive away the Flies;
which thing displeased the Barbarines beyond measure, conceiving
that all this was nothing but a design to make the people rise in
Armes against them; so that though they set a good face upon it,
yet secretly they disposed things to their defence, in case of a
sedition.
And certainly had it not been, that the Romans did every day look
for the Popes death, there would have happened some revolution,
for the hatred of the people to the Barbarines encreased more and
more the longer the Pope lived; one thing particularly exciting
publick envy and jealousie, which was, that the Barbariens did every
day plant their Armes in some place or another of the City, to
eternize their Name and Family.
One of my friends had the curiosity, to reckon all the Bees (that is,
the Barbarines Armes) that the Barbarines had placed here and
there, as well in the City, as in the State of the Church, and found

their number to be above ten thousand, in Painting, Stone and
Marble.
The Barbarines tryed to make themselves great Princes; and trusting
to the great sums of money which they had got together, thought
they might make themselves Masters of a good part of Italy: Their
first design was, to put themselves in possession of the Dutchy of
Urbin, which in the year 1631. was fallen to the Church, by the
death of Francisco Maria della Rovere; but they found the Cardinals
very averse, and resolved not to consent to the alienation of so
considerable a part of the Popedom; they thought therefore that it
was better to let it alone, considering the injuries they had already
done to Venice, and the great Duke of Tuscany, who without doubt
would have crossed their design.
But to be at once revenged of their Enemies, and draw respect from
their Friends, they fram’d a design of driving the Spaniards out of
the Kingdom of Naples, and giving the Crown of that Kingdom to
Don Tadeo; this they thought, by reason of the decaying State that
the House of Austria was then in, that they might bring to pass with
little or no trouble; but when the business came to be weighed, and
discussed, in the presence of a Prelate, of great esteem and credit,
of their party, he told them, That the Neapolitans had received such
ill impressions of the Pope and his Family, that they would sooner
give themselves to the Turk, then to the Barbarines.
After this, they began to molest Odoardo Farneze, Duke of Parma, a
Prince who had deserved better from the Church; and their design
was, to deprive him absolutely of Parma and Placentia, and give
them to Don Tadeo; but they met with greater obstacles then they
expected, for the Italian Princes, his Neighbours, being allarm’d at
the Barbarines greatness, opposed them smartly; and the Duke
himself, being a noble couragious Prince, not only made a stout
resistance, but drove them and their Army back to Rome; from
which place he might have chased and expelled the Barbarines
themselves, if he had been as malicious as they.

This Enterprise having thus failed, they fell to courting the Republick
of Luca; but in their courtship they were a little preposterous, by
shewing their desire of Empire, before they had gained their
Mistresses affections; for having excommunicated her, the Lucheses,
being advertised of their good intentions, prevented, by timely
remedies, the execution of them: And thus the Barbarines were, fain
to give over with shame that which they had begun with rashness.
Perceiving at last, that none of these Ambitious plots would hit, and
that all Princes and the Cardinals themselves began to be weary of
their long tyranny; they conceived a thought of making the
Popedome hereditary in their family, which thing seemed at first
feasible, because that most of the Cardinals that had been created
at their recommendation, had a very good opinion of Cardinal
Francisco; and besides, they had a secret way of compassing this
their design, which, though very wicked, was yet well enough
invented; and that was, to give to every Cardinal of their creatures,
who were much above the two thirds of the Colledge; some one City
of the Popedome, which they should enjoy for their lifetime, as
Soveraign Princes, and so make as many Princes as Cardinals, but
above all, they had resolved to present Cardinal Richelieu, with the
whole state of Avignon, that they might have assistance from the
French, in the rest of their enterprize.
They had betwixt them, divers conferences and meetings upon this
new project, and Don Tadeo made every thing so easie, that it was a
great pleasure to hear him discourse upon it; but Cardinal
Francesco, who judged according to the rules of conscience and true
policy, laughed it out of doors, and order’d there should be no more
mention made of it. This design being thus crushed in the Cradle, to
the great displeasure of those that had conceived it, the Barbarines
layed aside all thoughts of becoming Princes, and continued in their
wonted way of gathering riches, in which they met with all success
and facility, by reason of the great experience they had of the
interests and business of the Church. And certainly there scarce
ever was a more able and capable Nipotismo then this, for no sooner

were they in possession of the management of the affairs of Europe,
but they shewed themselves master Politicians.
And indeed the authority which Urban gave to Cardinal Francesco
was not ordinary; and though the precedent Popes, had in effect
given all power to their Nephewes, yet were they contented with the
substance of the thing, and did not affect new names, and titles.
But Urban thought, it was not enough to give the power, except he
gave with it the vanity, and appearance of honour; therefore his
Nephew Francesco, to be Cardinal Padroen, that is, Cardinal, Master,
and Lord, a title never heard of before in Rome; for the Popes his
Predecessors, when they spoke of their Nephewes would say, for
example, the Cardinal Ludovisio our Nephew, the Cardinal Borghese
our Nephew: but Urban from morning to evening, had nothing in his
mouth, but the Cardinal Padrone, as, call the Cardinal Padrone,
where is the Cardinal Padrone, spake to the Cardinal Padrone, &c. so
that nothing was heard up and down, but Cardinal Padrone, to the
astonishment of the Embassadours of Christian Princes, who thought
themselves honoured enough, to call themselves the Popes Sons,
and own him as Father, while he in the presence of their
Embassadours, gives the title of Padrone to his Nephew; nay, in the
presence of some Princes themselves, he used this Title, as it
happened to the Duke of Parma, which occurrence, as memorable, I
shall here relate.
Odoardo Farneze, Duke of Parma, was come in the year 1626, into
his little state of Caprarola, for the giving of some Orders which
requir’d his presence; there he received an invitation by a letter from
the Pope, brought by Monsignor Fausto, the Popes Steward, who
waited upon him with the Popes Coaches.
The Dukes intention was not to go to Rome, not that he had any
aversion to the Pope but because that he was well informed of the
teacherous proceedings of the Barbarines towards many Princes,
and particularly towards himself.

Nevertheless, for fear, least a denial should be interpreted, as a
disrespect to the Popes Majesty; (particularly, having been once
before as far as the Gates of Rome, without going into the City) and
seeing himself so fairly invited, he resolved to go as he was in the
habit of a Travellor, and with a slender Court.
The Pope indeed received him with all demonstrations of kindness,
but the Barbarines using their wonted dissimulation, after they had
given him some publike signes of respect and civility, did likewise
afford him some occasion of complaint; of which the Duke being
much offended, thought he could do no less, then signifie it to the
Pope at his departure, and complain of the proceedings of the
Cardinal Padrone towards a Prince of his quality; but he did not give
him the Title of Padrone, but only of Cardinal Barbarino.
The Pope was displeased, to see the Duke thus angred, and went
about to appease him, but in vain; for having said that he knew that
the Cardinal Padrone had a very great esteem for his person, the
Duke interrupted him, and said, Most Holy Father; for my part, I
know no other Padrone than your holiness.
This answer was quick, and biting, having been made to the Pope
himself, who thereby saw his Title of Padrone laughed at; and
indeed the Duke had a great deal of reason to mortifie thus the
Barbarines, who pretended to treat him more like their subject, then
like a Prince.
But the Barbarines ambition stayed not in the Title of Cardinal
Padrone; they took exceptions against the quality of Illustrissime,
with which hitherto the Cardinals had been content for so many
Ages, but pretending higher, strove to find out some terme that
should not be inferiour to the Title of excellency, which Soveraign
Princes in Italy, and other places, did then take.
This important point was often discussed, and canvassed by Urban,
and the Barbarines, and more then four or five singular Titles came
into their fancies; at last they pitched upon the word Eminency,

which in effect he gave to the Cardinals, not so much for their sake,
as for his Nephews. The Princes no sooner heard of it, but that they
might be even with him, they took the Title of Highness, the
Barbarines remaining much mortifyed at it.
But the best of it was, that at first Urban had no mind that any of
the Cardinals should use the Title of Eminency, except those of his
family; but afterwards foreseeing that the world would laugh at him,
he made his decree general for all the Cardinals.
All this while it seemed as if the Barbarines had chained good
fortune to their desires, all things succeeding according to their
wishes; and indeed they were become so high in their commands,
that they despised every body, and could hardly brook that any
Crown in Europe should oppose, or not condescend to the satisfying
of their insatiable inclinations.
Never Prince was more absolute in a conquest, then the Barbarines
were in their administration of the Church and City of Rome; they
laughed at any body; let those that would talke and prate; but
nothing but derision and scorn was the share of those that went
about to contradict them.
’Tis true, they had the good fortune to meet with little or no
opposition, for in the whole consistory of the Cardinals, there were
but five, who were not their Creatures, viz. Medici, Savelli, Carassa,
Lauci, and Capponial, creatures of Paul the fifth, and these too being
of a quiet spirit, and not undertaking, durst never oppose them
stifly: The others who had been made Cardinals by them did nothing
but subscribe to the Barbarines pleasure whatever it was, so they
lorded it over the Church and State, nay, over all Christendome, as
absolute Monarchs of the World.
This uncontrouled power having lasted three and twenty years,
Urban their Uncle died, leaving the Church in disorder, the State in
debt, and his family in possession of such vast riches, that even the
Stewards that managed them, could hardly believe the truth of their

accounts. Two hundred and seven and twenty Governments,
Dignities, Offices, Abbies, and Benefices of the richest sort, were
then in the family of the Barbarines; the Revenue of which was so
great, that I believe the Barbarines never computed it, though they
receiv’d it.
The Catholick King, who is master of so many Provinces, and who
takes a pride in filling whole sheets of Paper with his Titles, could
not produce halfe so many as the Barbarines could have done after
the death of their Uncle.
As for summes of ready mony it is not to be imagined how great
they are that they have. ’Tis believed, that Cardinal Francesco alone
hath under ground, above two millions of Crowns in Gold; Besides
what the Cardinal Antonio hath hidden and spent in his long Exile;
And besides what Don Tadeo sent to Palestrina, to be buried in a
new vault under ground; and it is very certain, that about two
months before Urban dyed, there were met in two nights above
threescore and ten Mules, loaden with mony, going to Palestrina,
where Don Tadeo was to receive them.
But we have another argument of the Barbarines prodigious riches.
For if Sixtus the Fifth, in five years time, could spend five Millions of
Crowns, in buildings and founding of Colledges, and leave five
millions more to the Church, and yet give away three Millions at least
to his kindred. And if Gregory the Fifteenth in two years time spent
vast summs, for the succour of the Valteline and the Emperour, and
in the embelishing of Rome, and yet left to his Relations the value of
above three Millions of Crowns. Then I say, let any body judge what
riches the Family of the Barbarines are in possession of. They that
for the space of three and twenty year have had the whole
Popedome at their disposition; and who in all that time never spent
for the Church, or in publick Edifices, above four Millions of Crowns
in Gold; and yet the people was never more oppressed: therefore we
must conclude, That their riches are immense; and if we may
calculate them by comparison of what the other Popes Nephews

have got, they must have above thirty Millions of Crowns; and they
that judge well, will not think it too much.
The power of this Nipotismo expired not with their Uncle; and
though under his Successor they suffered a sharp Persecution, yet
are they even now at this time so recovered of it, that they still
deserve the Title of the Nipotismo Di Roma, there being three
Cardinals of them alive, a thing which was never seen before, and
will scarce be seen hereafter in Rome, that there should be three
Cardinals of the same Name and Family; and that which is most
considerable is, that they are now in great esteem with the Romans.
Francesco, who is the Elder Brother, being respected as a Saint; and
if he be alive when the Sea of Rome shall be vacant, he will go near
to get the Popedome once more into his family, and the Cardinals
ought to choose him for three reasons.
First, Because of the purity of his life, neither can it be said, that he
Counterfits Piety, and feigns devotion, as many others have done.
Because, it is not possible, that a man shall equally deceive the
World in his Infancy, his youth, his riper years, and his old age;
therefore, certainly, since this Cardinal hath appear’d, even from his
youth, to be what he now is, we ought to conclude him to be of an
unfeigned integrity.
The second reason, for which Cardinal Francesco deserves to be
Pope, is his great experience in Ecclesiastick and Civil affairs, there
being no Cardinal now alive, that is half so well instructed in them as
he: so that upon this score Christendome would be sure to be well
provided of a Pope.
The third reason is, That the Barbarines being already exceedingly
rich, they would not now be so subject to that great avidity of
heaping treasure upon treasure as they were at first. But I reckon
without mine host, and would do better to leave these thoughts to
the Cardinals, who will have time enough to examine them, since
Alexander hath of late taken new forces, and is not like to dye yet.

The second Cardinal of this Family, that is Antonio, hath by his
change of life, wiped away that scandalous impression, which his
first demeanours, under the Pontificat of his Uncle, had given of
him. And indeed, in that time he did lead a life too full of liberty and
debauchery, and did not only scandalize all Europe, but by his proud
carriage disobliged the Embassadours of many Princes, and made
the Romans hate him so, that at midnight they would cry out in the
streets, il Cardinal Antonio serve in Roma di demonio: but as I have
said already, After he once began to frequent the French, and follow
their humour, he changed his nature, and the Romans changed their
note to his advantage, seeing him become generous, full of affability
and civility, and much enclin’d to promote learning, so that now they
cry Antonio Barbarino, sembra un angelo divino. But for the
Popedome, he need not expect it; for all the Miracles in the World,
will not take away altogether an ill impression from the Italians,
when once it hath had a foundation in their minds.
Charles Barbarino, who is the third, is very obsequious to his Uncle
Francesco, who does with a great deal of care give him such
instructions, as may breed Vertue and Piety in him. Many think that
most of his good qualities are feigned; but for my part, I think, we
ought to judg well of exteriour probity, and leave the secret of
dissimulation to him that knowes the heart; though most say, That
he is Cardinal Antonio within; and Cardinal Francesco without.
But now it is time to leave the Barbarines, and come to Donna
Olympia’s brother in Law, that is Innocentius the Tenth, who was
chosen in 1649, contrary to the worlds expectation; not but that he
was endowed with sufficient good qualities for so high a post: but
that is the least thing that is considered by the Nipotismo, who in
the creation of a new Pope are very careful not to advance one who
should prove the enemy of their family.
In this Conclave, the Barbarines had resolved to give their votes;
and those of their party, rather to Cardinal Medici, then to Cardinal

Pamphilio; and the sooner, because, that upon the point that the
Cardinals were to go into the Conclave, there were divers Pasquins
made, and amongst the others this, Quardateri di far Papa Pamphilio
che vi Mandarebbe tutti in Esilio; and this other, Pamphilio Mandara
le Mosche in Esilio: So that the chiefest aime of the Nipotismo was to
procure the exclusion of Pamphilio, not only by means of their
creatures, but also by a formal opposition from France, which the
Cardinal Antonio was very earnest for in that Court; but the more he
bestirred himself for this exclusion, the more prognosticks there
were of a contrary success.
Innocentius being then chosen in spight of the Barbarines, began to
persecute them most furiously, and with so much rage and passion,
that though at first no body pittyed them, yet at last it was thought
too severe a proceeding: In the mean time Rome was furnished
immediately with another Nipotismo, as if it had been a perpetual
custome and tradition of the Church not to be without one.
This Pope had but one Nephew, called Camillo Pamphilio; who by
him was made Cardinal in the first promotion with the Title of
Padrone, though he were very unfit for so weighty an Employment.
But Innocent did think to instruct him by little, and shape him for
business. ’Tis true, that in his Remonstrances, he would be so sharp
and crabbed, following the Nature of his Temper, that the Cardinal,
farre from learning any thing, was put out of conceit with business,
and began to hate it extreamly; and because the Pope continued
every day to reproach him with his incapacity and dulness, the poor
Cardinal was often forced to feign sickness, and pretend some
incommodity to avoyd giving of Audience to Ambassadours, and
publick Ministers; thus would he be whole dayes without daring to
appear in his Uncles presence, in which time he did nothing but
contrive how he should be rid of this yoak; which though of Gold,
seemed to him to be of Iron, looking upon himself as upon the
greatest slave of the World.
And at last he began to think, that the precedent Popes having
declar’d some one of their Nephews, Princes, and married them

advantagiously, it would not be amiss that his Uncle should do as
much for him. And indeed, when the newes was published, that
Camillo Pamphilio was made Cardinal, most wise men wondred at it;
Considering, that whereas, all the desires of the precedent Popes
had been to eternize their name and family, by marriages with
Princesses and persons of great quality; yet that Innocentius having
but this Nephew in the World, as the only bud of the Pamphilian
family, should not only condescend, but, as it were force him, be a
Cardinal, and renounce Marriage; shewing therein an avidity for
present honour, but little or no care for his posterity.
But Cardinal Pamphilio considered better of it, and seeing that all the
Nipotismo consisted in him alone, resolved to act all the parts of it,
and play sometimes the Cardinal and Politician, sometimes the
Prince and the gallant, and so make up a perfect Nipotismo.
To help him in the execution of his design there happened the fairest
occasion that ever was; for at that very time, the Princess of
Rossana, being become a Widdow, and having the happy qualities of
rich, young, and beautiful; he thought he might gain her; and indeed
it succeeded accordingly: for this Lady, though she were demanded
in Marriage by divers Soveraign Princes, was pleased to place all her
affections upon the Cardinal Camillo, who courted her secretly with a
resolution to marry her.
Neither is it to be wondred at that so accomplish’d a Lady, should
encline to bestow her self upon one who was so far from being
lovely: For her end in it was ambition, supposing that by this
marriage, she would insinuate her self into the Popes favour, and by
her beauty and taking carriage, attract his kindness, and so be
mistress of the Church, the state, the Pope, and her husband.
But things fell out farre different to her expectation, for no sooner
had the Pope the newes of the match, and that they were promised
to one another, but he immediatly banish’d them both from Rome.

The Princess made some resistance, and refused to obey this his
order; saying in her defence, That he had liberty to banish his
Nephews, as much as he pleased, but not the Roman Princesses.
Neither would she depart the City, the same day her Husband left it;
but some time after she followed, saying, that it was not to obey the
Pope, but to go to her Husband.
There was no body in Court or City, who did not pity this Ladies
case, and tax the Pope not only of ingratitude towards a princess,
who had refused great Princes to marry his Nephew, but also layed
brutishness and dulness to his charge, as one who could not see the
infinite advantages this match did bring to his family; and to say
true, there was nothing in this alliance, that could with any reason
move the Popes indignation against his Nephew, who was the only
support of the family, and who for his natural defects and incapacity
of business, ought rather to have been excused, then reproached
with this so advantagious a change of condition; where the fortune,
the beauty, the youth, and the parts of the Lady were incomparable
qualities, which might be sufficient to make a Queen, besides
fecundity, which soon after she shewed.
Yet for all this, the Pope did stop his eares to all reason, and guided,
or rather miss-led by his own fancy, and the perswasions of Donna
Olympia, continued his severity towards this new married couple.
If we may guess at the reasons of this so extraordinary a
proceeding, I believe the chiefest was, because, that this Pope by an
extravagant capriccio had resolv’d to introduce his Sister in Law, in
the place of the other Popes Nipotismo’s; and he accordingly gave to
Donna Olympia, an absolute authority, not only over the Church and
State, but over his own person, not daring to take any resolution
without this Ladies leave.
And this was a thing without Example; for if Alexander the sixth
gave himself up to Vanoccia the Roman Courtisan, by whom he had
many bastards, yet he never suffer’d her to have any hand in the
Government, but would divert himself in his houres of recreation

with her. Whereas Donna Olympia was called to the Vatican, not to
serve Innocentius, but to command him, which she did with so much
authority, that she seemed to be the Pope, and he to be neither a
man, nor a Pope.
If ever the Church was shamefully set out, and satyrically painted by
the Hereticks, it was in this time; for there was not any place where
the publick discourse was not about this extravagant fancy of the
Popes to renounce his own Nephew, and give himself and the
Popedome, into the hands of a Woman, heretofore—and now grown
ambitious and covetous.
Catholicks and Hereticks together were astonish’d, and did murmure
to see, that he who called himself the head of the Church, should be
subject to the appetite of a woman; and that to her ambitious
desires, he should be content to sacrifice his own Nephew, and
deprive himself of that help and succour, which according to the
example of his predecessors, he might have expected from him.
If there were any Offices vacant, or places empty in the Court,
nothing was to be determin’d about them, without the advice of
Donna Olympia; nay, if there were Benefices to be conferr’d, the
Officers of the Datary or Chancery durst not expediate the Bulls for
them, having receiv’d an express order from his holiness, to suspend
the expedition of all business, ’till his sister in Law was instructed of
it, and gave her consent. If any Bishopricks were to be provided
with able Pastors; all the competitors made it their business to Court
her; and that which was worst, was, that they ordinarily carried it,
who offered most money, and not they that had greatest deserts;
though it were true, That the more the person was unfit, the more
was he fain to give to be admitted.
But this Womans pride, carried her to that point of insolence, that
not thinking it enough to have had a Cardinals Cap for one of her
young Nephews, altogether unworthy of so high a Dignity, but
pretended besides, that in all promotions, her voyce and consent
should be expected, and followed: From hence proceeded that the

Courtiers, seeing her exercise this power, either, out of fear, or hope,
did frequent her Palace, and daily go to wait upon her, not daring to
put any end to business already begun, or begin any other, before
they had acquainted her with every particularity of it.
Cardinal Panzirolo himself, Secretary of State to Innocentius, and
oppressed with multitude of affairs, and the indisposition of his body,
was not free from this base Courtship; but that he might humour his
master, who was infinitely pleased to see Donna Olympia obeyed,
was fain to go in person very often to wait upon her, and give her an
account of all the secret negotiations of the Court, and of every
thing that passed through his hands: after which she would from
time to time, go to the Vatican, followed with a numerous company
of Coaches, and her hands full of Papers, which she had already
drawn up, as she would have them pass, and there stay whole
houres with the Pope, in discussing, and ripening other business that
was next to fall in order.
The wits of the Court seeing this, could not forbear so good a
subject for Pasquins, but made them with all sharpness, yet as
secretly as they could, they being well inform’d of the danger, oft
exposing the defects of those that Rule: and though every body
were mov’d with indignation to see the Pope so much mistake
himself, as to preferre the company of a Woman to that of his
Nephew, and the Princess of Rossana his Wife, the only prop of the
Family of Pomphilio; yet Innocent was so prepossessed against
them, that he would not hear of his Nephewes submissions and
excuses.
These murmurs and satyrical Discourses were all this while, either
concealed from the Pope, or at least dissembled by him; as being
unresolved of the means that should bridle so many tongues, and
stop the mouthes of all Christendome; particularly, of the
Protestants, who made very good sport with this female
Government, not only laughing at the Pope, who by the assistance
of the holy Ghost could not discern that which was the ruin of his
reputation and family, but also by immodest representations, and

contumehous pictures, giving the world to understand, that they
were fully informed of the disorders of the Church of Rome.
But at last the Pope, not being able to endure any longer the secret
reproofs, and publick affronts which he received from
Embassadours, and Princes themselves, as well as from the greatest
part of the Cardinals; resolv’d to dismiss from the Court this
ambitious sister in Law, whose unbridled licence he had hitherto
countenanced, and to take away from her all sort of command and
power.
Thus Donna Olympia being banished from Court, and the Vatican
purged of her corruptions, the Pope bethought himself of introducing
a Nipotismo, that the Church might not loose its prescription.
But before we begin to discourse of the particularities of this new
Nipotismo, it will not be amiss to give an account of all the Popes
kindred & relations, and begin with his nearest. He had one
Nephew, and two Neeces, besides a sister, of whom we shall say but
little as, well because she led a Nuns life in a Convent, as, because
that Donna Olympia, out of a natural jealousie between Women,
took care to keep her from receiving any kindnesses or favours from
the Pope.
The Prince Camillo Pamphilio, though after three years banishment,
he were at last recall’d to Rome with his Lady, was nevertheless in
so ill a predicament with his Uncle, who never was able to forget
those tales which Donna Olympia had continually entertained him
with, to his Nephews disadvantage, that he was in Rome, as if he
had been at the Indies, never coming neer the Pope or Court, at
which he was not much troubled, as one who cared not to be
concern’d in business, and thought himself happy enough in all
private enjoyment of so lovely a Lady as his was.
Of the two sisters, the Popes Neeces, the eldest was married to D.
Andrea Giustiniani, who himself was a great favourite of fortune: For

the Marquess Giustiniani, a person of great quality and estate,
seeing himself without any heirs of his family and name, cast his
Eyes by chance upon this Gentleman who was then very poor and
low, and though, as it afterwards proved, he was of the same branch
of the Giustiniani with the Marquess; yet it was at such a distance,
that neither of them did believe themselves at all a-kin; he was then
thus fortunately instituted Heir to a very great estate, by which
means the way to Grandeur being made easie to him, he found no
difficulty in obtaining in marriage the neece of Cardinal Pamphilio,
who being immediatly after chosen Pope, the Prince Giustiniani saw
himself of a sudden become a part of the Roman Nipotismo,
enjoying those honours and prerogatives which the Romans do use
to observe towards persons of that quality.
But the Pope had no real kindness for him, and having given him
some profitable offices, refused to introduce him into the
management of business, but left him to play the good husband in
his own estate. And indeed employments of another nature had
been lost upon him, for besides that he had alwayes retain’d
something of his meanness when he was poor; there was nothing
laudable in him but a natural bounty; and the Pope being well
inform’d, did abstain from using his service in any thing of
importance.
The other sister was married to Don Nicolo Ludovisio, Prince of
Piombino, Nephew of Gregory the fifteenth, and brother to that
Cardinal Ludovisio, who in Gregory’s time govern’d all things. This
prince had enclin’d to this match, out of an opinion of making great
advantages by it, as seeing at that time that Cardinal Camillo was
made Cardinal, and altogether unfit for business, so that he flattered
himself with an opinion of being the only Nephew, and governing the
Pope and Church.
But when it came to the push, he found he had misreckoned; for
Donna Olympia, his mother in law, disappointed all his ambition by
hers, not being dispos’d to suffer that any body should rule but her
self: So that the Prince was reduced to a meer complacence and

obedience to her commands. Neither was it to any purpose that
sometimes he would complain of the difficulties he found to be
admitted to the Popes audience, and receive those marks of
kindness which seem’d due to so neer a relation, for Donna Olympia
answer’d him in a haughty manner, That it was honors enough for
him that he had been preferr’d to marry her Daughter before so
many competitors of as great a quality as himself. Whereupon the
Prince being unwilling to come to a rupture with one who had so
great an influence upon the Pope, would hold his tongue and be
quiet.
Yet from time to time he was forced amongst his private friends, to
give a vent to his grief by telling them, That the Popes Alliance had
brought him into the disgrace of the French; whereupon his
principality of Piombino was by them made a Theater of their fury,
for not being able to do the Pope mischeif openly, as they would
have wished, they did content their spight in ruining a place
belonging to so neer a relation as he was to the Pope. So that the
loss and dammage he receiv’d, by being thus allyed was certain;
whereas the advantages were uncertain and inconsiderable,
consisting only in some incomes from his place of General of the
Galleys, and some such offices which he little esteemed.
But when Donna Olympia fell once from that heighth of favour, then
this Prince being very sure, that the Pope could not subsist without
some body to help him in so great a charge; and knowing himself to
be in as neer a degree as any body, and as fit for the employment,
began to conceive hopes of being called to Court, and admitted to
the management of business. And here again, The poor Prince was
deceived; for Innocent had all along conceived such an ill opinion,
and received from Donna Olympia such disadvantagious impressions
of him, that he would never see him, but when he had a mind to be
merry, making the Prince serve as a Buffoon to his diversion, and
never so much as mentioning any serious matter in his presence.
For all this the Popes relations were fully perswaded, That the Pope
must of necessity bestow the Title of Nephew upon some body; and

seeing that among his kindred none would please him, they went
insinuating sometimes one, sometimes another into the Popes
affections. Innocent of his side was in perpetual conferences with
Cardinal Pantiallo about the same business, so that every hour of the
day they were examining the good qualities of one or other to
choose the most deserving.
In this scarcity of subjects fit for the employment, the Prince
Ludovisio thought, that the honour might fall upon the person of
Cardinal Albergati, who went by the name of Ludovisio, but he soon
found an exclusion in the Popes mind, as being ignorant and
uncapable of such a place.
The Jesuite Fabio Albergati, brother to the said Cardinal, was the
fitter man, as being endowed with learning, experience, and great
wisdome in the managing of business; but the Pope declar’d, That
he would not make two brothers of the same family Cardinals.
So that at last, of all those that had been brought upon the Stage,
there remained none but he that Cardinal Panzirolo brought on, who
was a prodigious off-spring of fortune, and the wonder of
Christendome, which was astonish’d to see a Pope so averse from
his relations as to declare a supposed Nephew for Cardinal, and
Padrone: but before we engage in the particularities of this singular
event, we will say something to instruct the Reader about it.
There never was acted upon the Theater of the Court of Rome so
unexpected and strange a Scene, which therefore deserves to be
reckoned amongst the prodigious effects of Fortune; for the Pope
having no consanguinity with him, and he being without deserts,
experience, or any remarkable quality that might make him
conspicuous, nay, being scarce known, or at least not familiarly to
the Pope; he was nevertheless of a sudden exalted and promoted to
the degree of Cardinal, Nephew, and Padrone, as if he had been the
head of the Pamphilian Family: And to deserve all this, there was no
quality but that, being born of a Noble Family, which nevertheless at

that time was so far indebted and decayed, that he was not to
expect any assistance in his fortune from them.
His name, not to hold the Lector any longer in suspense, was
Camillo Astalli, a young Gentleman of about seven and twenty years
old, of a comely aspect, and a handsome winning carriage, though
guilty sometimes of too many complements, and in a word
accomplish’d, as they ordinarily are, whose highest ambition carries
them no further in Rome then some Office or Prelature.
And that which most surprized the Court, was to see one exalted
thus, under pretence of serving and helping the Pope in the
administration of State Affairs; one who was an absolute novice to
all negotiations and policy, by reason of the few occasions he had
had to learn any thing of that nature.
But the occasion of his coming to court and making himself known,
was, the alliance which the Marquess his brother had contracted
with a Neece of Donna Olympia’s, for she being ambitious had
alwayes embrac’d the occasions of marrying her relations into noble
families, as having a design to honour, by such props, her own
family of Maldachini, to whom that flower of nobility was denyed,
which was an affliction to a Popes sister in Law, and a sister in Law
that govern’d with an absolute authority.
As it fell out, it was very fortunate for the house of Astalli, that they
were allyed with her; because that they wanted riches to maintain
their gentility the more, since they had at the invitation of Donna
Olympia bought the place of Clerk of the Apostolick chamber, which
office had absorb’d the greatest part of their Patrimony; so that, if
by chance the possessor of it did fail to make a fortune, or did dye
suddenly, the whole family did run the hazard of being begger’d for
ever.
But all fell out luckily; for Astalli, having by meanes of his office and
alliance got an entrance into the Court, addicted himself particularly
to worship and court Cardinal Panzirollo, the Secretary of State, who

had a great Empire over the Pope; and that which was most
fortunate, was, that this Cardinal answer’d the young mans affection
with the like on his side, being gained by his obsequious carriage; at
which all the Court was much surprized, considering that Cardinal
Panzirollo had alwayes discovered an inveterate hatred against any
one that was in favour with Innocent.
Here the contrary fell out, for Panzirollo made it his task, to insinuate
this young Gentleman into the Popes affections, which at last he did
so far, that the Pope was infinitely pleased with his comely garb and
handsome carriage; and when it came to be debated, whom he
should choose to ease him of a part of those cares and fatigues
which accompany the Popedom, seeing none of his own Relations
qualified for the Employment, he followed Panzirollo’s directions, and
preferr’d this young man before all the other pretendants; so without
any more to do, he was created Cardinal, declared Nephew,
proclaim’d Padrone, and had the name of Pamphilio given him,
together with the key of the Popes Closet, to go out and in when he
pleased.
As soon as this news was spread through Rome, the Politicians
following the humor of the Town, began to discourse of what would
follow, and endeavoured to penetrate the secret causes of the Popes
aversion to his Kindred, that should move him thus to set up a
counterfeit Nephew: In the mean time, the true Nipotismo were all
met in Donna Olympia’s house, there to condole with one another,
upon this affront and shame which had befallen them.
Donna Olympia, who above all was enraged at this so strange a
mutation of government, and who doubted not, as it was true, but
that Cardinal Panzirollo was the Author of it, went to him, and
shewed her resentment in menaces and threats, with all the passion
a woman was capable of. The Cardinal being satisfied, that he had
obtained his desire, was not much moved at her reproaches, and
those of her kindred, but answering her with his ordinary gravity and
flegm, told her, That things did not, as she might think, depend upon

his councels, but upon the Popes inclinations, who lov’d to do what
he pleased, and nothing else.
All this while Rome was in a perpetual vicissitude of tears and joy; of
joy, to hear the new counterfeit Nipotismo’s transports; of grief and
sorrow, to hear the complaints of the old and real Nipotismo.
Ambassadours came laughing and merry from one Visit, to go sad
and full of tears to another. The Priests, adherents to the old
Nipotismo, said Mass, and implored patience from Heaven for them
in their sufferings; and the flatterers of the new, offered
thanksgivings, and prayed for help from Heaven for the continuation
of its power: while the new and false Nipotismo went triumphant
through Rome, and received the respects of every one, the true and
real one was fain to sculk and lye close in the shadow of its
afflictions and disgrace.
The Railleries, the Pasquins, and the Discourses about this new way
of enriching the Church with a Nipotismo, were infinite, there being
no body that could imagine, from what Wits could spring so many
different Conceits, bad and good, as were publish’d upon this new
subject.
The Cardinal Sforza, who had alwayes assum’d to himself the liberty
of saying any thing; as soon as he heard the news of this resolution
of the Popes, was the first that began to make Pasquins, for the next
day, in presence of four of the chiefest Cardinals of the Colledge, he
said these very words, Now that the Pope Innocent hath introduced
the custome of making false Nephews, the other Popes will never fail
of Nephews, for they will make whole Regiments of them, and fill
with such a generation our Colledge of Cardinals.
But the words of a certain Prelate of Parma were more sharp and
biting, which were these, I foresee, said he, that one day the Popes
will throw Dice for their Nipotismo, and take what comes uppermost,
and so the affairs of the Church will be managed at an adventure.

Yet for all this, the new Nephew had all the interest of the Church
and State put into his hands, though with some limitation, for the
Pope communicated all things to him, and particularly matters of
State; not so much to lay the weight of them upon him, as to
instruct him how he should mannage them, for he durst not yet trust
to his small experience, for fear of being deceiv’d. Thus Astalli had
properly nothing but the name and honour of Cardinal Padrone,
subscribing to all the Nuntioes, Legates and Governours
Commissions, and receiving Embassadours, when the Pope was
indisposed, though still with the obligation of reporting every thing
to his Holiness.
As long as Cardinal Panzirollo liv’d, Astalli’s fortune was prosperous
and good, because that the Popes kindred durst not by any means
go about to supplant him, though they hated him perfectly, knowing
that the Cardinals perswasions would still prevail with their Uncle
more then their credit; whereupon they dissembled their design,
and, according to the custom of Rome, seem’d to rejoyce for that
thing which they most abhorr’d.
But no sooner had Cardinal Panzirollo yeilded up his last breath, but
Astalli began to perceive the decay of his fortune, and to mistrust
that which afterwards befell him; for no sooner had this Cardinal
shut his eyes, but the Popes kindred went about to undo him, and
easily compass’d their intention, the Pope beginning to revive that
affection, which he had formerly born to his Sister in law. One
morning then, as the Cardinal Padrone was rising out of his bed, he
receiv’d a Message from the Pope, whereof the bearer told him, That
by his Holinesses Order he was banished from Rome, and forbidden
the Popes presence for ever; that he should lay aside the title of
Cardinal Padrone, and renounce the name of Nephew as well as that
of Pamphilio. And in a word, not only all his Revenue was seised on,
but he could not get leave to transport any thing of his houshold-
stuffe or moveables. So that the poor Cardinal was fain to forsake
Rome, seeing that all wayes to justifie himself were shut up, and all

the favour he could obtain was, that he might depart in the night, to
avoid the derision and mocking of the people.
The motive of this so severe a sentence, with which Astalli was
treated, as if he had been guilty of high Treason, was this; The
Barbarines having been recall’d and reconcil’d to the Pope, were now
great with him, and at their perswasion, Innocent had begun to
think of taking the Kingdom of Naples from the Spaniard; upon
which subject there were often Conferences held between him, the
Barbarines, and his Kindred, excluding still from their Counsels the
Cardinal Astalli; who thereby perceiving, that the Popes Kindness for
him did begin to abate, thought it would be prudently done, to
provide in time some other protection, that so his fall might be less,
and he might have something to hang by, which might hinder him
from falling to the bottom of that precipice, which was digging for
him.
Having therefore penetrated into these secret designs of the Pope,
he gave the Spaniards notice of them closely, and the advice came
no sooner to the Catholick Kings ears, but he immediately gave such
Orders in the Kingdom of Naples, as quite disappointed the
Barbarines plot, by shutting that door, which was to give an entrance
to the execution of their design.
Azzolini, a Confident and Spy of Donna Olympia’s, took upon him to
discover who it was that had betrayed them, and after an exact
search found, that it could be no body but Astalli; whereupon the
Pope banish’d him, and made Azzolini Cardinal for his recompence.
This sudden fall of the false Nephew opened all the mouthes in
Rome, who did not know of the reason of it, to exclaim against the
Popes inconstancy: but no sooner was the Nipotismo down, but that
Donna Olympia raised her self upon its ruines; for the Pope a weary
of being alone, call’d his Sister in Law once more to him, and gave
her back again all her former power, and more, if more could be, the
true Nipotismo remaining neglected, and despised in all these
changes; for except some Offices and Places which they got, they

were little more advanced in the Popes favour; and in those places,
they had, it is true, a liberty of getting money by all Arts, but still
with the condition of dependance upon Donna Olympia.
The avidity of the Barbarines was but a shadow of what this Lady
perform’d in reallity; for under her government, Cardinalships,
Bishopricks, Abbies, Canonicates, and generally, all Church revenues
were sold, as in a Market, to him that bid most: She little cared how
full the Town was of murmurs, if her purse were full of Gold; and
that which was most intollerable was, that not only the meritorious
and deserving people were neglected, but banished from Rome.
There was no more talk then of the Pope, all the discourse was of
Donna Olympia, many taking occasion to say, That it were fit
likewise to introduce the women to the administration of the
Sacrament, since that Donna Olympia was Pope.
At last it pleased Almighty God to deliver the Church from so great a
scandal, and so unheard of one before this age, which gave so fair
an occasion to the Hereticks of inveighing against the Church of
Rome, with a great deal of reason.
Innocent dyed in the year 1655. having reigned ten years, four
months, and some dayes; so that then the Sister in law, and the
Nipotismo, were fain to leave the Vatican to the Pope that should be
chosen, who was Alexander the seventh, who now lives and rules
the Church.
The Cardinals thought of little less then of making Alexander Pope,
who went by the name of Fabio Chigi of Siena, not that he was
destitute of those qualities which make a Cardinal worthy of that
Elevation, but because that he was newly made Cardinal, and too
young to be a Competitour for such a place; with all this, after three
moneths time employed in the Conclave, he was at last chosen,
when he thought least of it.
As soon as the news was spread in the Town, people began to
discourse about the new Nipotismo, which was to govern the City,

the State, and the Church; and there many began to reckon up such
a number of kindred, that they affirm’d, there would not be room for
them in Rome it self, much less was the Popedom sufficient to enrich
such a company of hungry Relations, and raise a family, which,
though of antient Nobility, was nevertheless very poor.
The ambitious, and those that desir’d to be in favour with these new
Masters, rid post to Siena, not only to carry this happy news, but
also to have the priviledge of offering their service first.
Don Mario, the Popes brother, as soon as he heard of his exaltation,
immediately, without so much as putting on new clothes, as his Wife
would have had him, caused a Horse to be sadled, and with two
servants took his journey towards Rome; having first receiv’d from
one and the other a number of submissive complements, not
without the title of Excellence.
He was thus going on, and making Castles in the Air; insomuch that
he did scarce see those that came to meet him on his way, seeming
a man in an extasie, and a body without a soul, which without doubt
was gone before to take possession of his future greatness; when at
some miles distance from Siena, he met a Gentleman, from the
Pope, with Letters to him, in which his Holiness did most strictly
command, that neither he, nor any of his Relations should stir from
Siena to go towards Rome, under pain of incurring their brothers
indignation for ever.
At this news, the poor Don Mario was as if he had been thunder-
struck; so that if at first he seemed a body without a soul, it was
almost true now, for all his blood retired to his heart, and left him
pale, like a Ghost, though otherwise corpulent enough; he was in
doubt whether he should infringe these so severe commands, and
continue on his way, or else obey and go home again; the first
seemed dangerous, the second shameful; but at last, after some
reluctancy within himself, he resolv’d to return by night to Siena,
being asham’d to enter the City by day.

Being come home he communicated his Letter to all the kindred;
and though it seemed a very severe one to them, yet had they some
little glimpse of hope in the ambiguous sense of these words, Do not
stir from Siena, in no wise, till you receive a new Order from us:
from this they took occasion, not to despair of their fortune,
guessing, that this proceeding was not a defect of kindness in the
Pope, but some new politick trick.
The Great Duke of Florence, in the mean time, forgot not to send a
Gentleman to visit Don Mario, and to present him with such things,
as he thought they might need in that occasion; and by his example,
many Cardinals and Princes did the same thing; particularly, all the
persons of quality of Tuscany failed not, every one of them, to wait
upon the family of the Chigi. ’Tis true, that the Popes Order carried,
that they should not change their way of living, nor receive visits as
his Relations; but that was too hard to be executed, since it was not
in their power, to hinder those that had a mind to it, from doing
them that honour.
The Republick of Venice, whose maxime it is to keep the Popes for
friends (though they often have been so ungrateful, and so little
sensible of the service that this State does to the Church and all
Christendom, as to trouble its quiet) having receiv’d the news of the
election, assembled the Senate, to deliberate of the demonstrations
of joy, which they should shew to the Pope.
There it was resolved unanimously, That the House of Chigi should
be declared Noble of Venice, with all the Prerogatives that the
Senate uses to bestow on such occasions; which was done
accordingly, and the Letters Patent were sent to the Pope and his
kindred in Siena, with the usual formes, being followed immediately
after by a solemn and stately Embassie.

Thus the Popes kindred did receive continually great honour in
Siena, though it were some mortification to them, to see themselves
depriv’d of that command and authority, which they thought did
belong to them, de jure, as being a Popes Relations.
In the mean time, this neglect and denial, which the Pope seem’d to
make of his dearest Kindred, got him such a reputation through the
world, that nothing was more discoursed of, then of his holiness and
purity of life; the vulgar did expect no less then miracles from him;
and hearing say, that he had alwayes upon his table a dead mans
Scull, and under his bed his Coffin, they could not choose, but be
confirmed in the opinion of his holiness.
But the wiser sort, and the judicious, were not so easily deceiv’d;
but reckoning, that it was either policy, or a particular melancholy,
which had flown into the Popes head, but had not root in his heart,
they alwayes said, Let us see what the end will be.
And indeed, after some time it was observed, that the Pope did as
the Traveller, who being in a small vessel, which was surpriz’d by a
terrible storm at Sea, resolv’d, that he might save his life, to throw
all that he had into the Sea, having then tyed his baggage with a
rope, he threw it over board, but still kept in his hand, the end of
the rope to which his baggage was tyed. Just thus did Alexander,
for though it seemed to the eyes of the vulgar, that he had despised
and thrown over board his Kindred, yet from time to time he would
hold out his hand, and send them money, and all other things that
were necessary, there passing never a day, but they had news from
him, and he from them.
And once particularly (and this is a thing which I am an eye witness
of; neither do I think, that Don Mario himself can deny it, if he will
be sincere) the Pope feigning to send them some Mules, loaden with
Wax for certain Churches, sent them indeed Mules loaden with
money; which cheat was so great, that the Muletiers themselves
perceiv’d it, complaining of the extraordinary heaviness of their
burdens; and indeed, what should they have done with so much

Wax, for there would have been enough, if it had been really Wax,
to have lighted the French Court a whole year.
Another time, he took an occasion of sending some Silver vessels,
and some Silk stuffs, to be employed in Ornaments for Churches,
with order, that they should be recommended to Don Mario, to
dispose of them according to the Popes intention; but Don Mario, in
opening the boxes, found above four Purses full of Gold, Gold all
newly coin’d, with the Stamp of the Popes-head upon them.
The Embassadours of Princes, and the Cardinals, having perceiv’d,
that all this apparent aversion to his Kindred, was but jugling and
hypocrisie, made it their business, to induce him by prayers and
entreaties to change his resolution; particularly, having observ’d,
that the Popes design was, to be thus urged and pressed, that he
might gain reputation in the world, and be furnished with an excuse,
whensoever, at their request, he should introduce his banished
Relations. And indeed, they had gain’d so much upon him, that he
did begin to hearken to their reasons with a milder countenance,
and less reluctancy: Yet there was one thing which hindred him from
coming to the execution of this his design, which was the Oath he
had taken before the Crucifix in the beginning of his Popedom, not
to receive his Kindred in Rome; but the Jesuites, who were his
Confessors, and who are as subtle Philosophers as learned Casuists,
found out an evasion, which much pleased his Holiness; for it gave
him leave to comfort his kindred, to yield to the Prayers and
Sollicitations of Princes, and to ease himself of a part of the weight
and cares of government.
They told him then, that indeed it would have been a breach of his
Oath, to receive his kind in Rome; but that he might, with a safe
conscience, go and meet them half a dayes journey of Rome, and so
not at all endanger his soul: was much liked, and put in execution by
the Pope, though it seemed to the Court a ridiculous evasion, which
became the subject of their laughter and drollery for a great while.

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