The audiencia also audited the accounts of the obras pías, though its jurisdiction over these funds was often opposed.[86] The chief foundations of the obras pías in Manila were the Santa Misericordia and San Juan de Diós. The wealth and power of the Misericordia became so great,[87] and so well did it profit by the various immunities extended to it, that by the early part of the eighteenth century it had become the object of the distrust and envy of all classes of Manila society. It was chiefly disliked because it had been permitted to utilize so much free space on the galleon. Other inconveniences had arisen from its participation in trade, wherein, possessed of so many advantages, it was enabled to derive profits and benefits that were denied to competing merchants in the colony. Complaints were made against it by certain religious orders, merchants, treasury officials, oidores, and the governor, himself. It was the consensus of opinion among these that the accounts of this society should be inspected by the government, and, in accordance with these recommendations, a cédula was expedited, ordering the society to submit its accounts to the audiencia for inspection and approval.[88]
The suspicions of the general public were confirmed, and the popular distrust increased when the inspection of Oidor Calderón revealed that the finances of the society had been carelessly kept, and that the books contained numerous discrepancies. The scrutiny of the oidor showed the existence of a deficit of 383,437 pesos; that is, the records called for property in the hands of the society to the value of that sum which could not be found. The Misericordia, in a series of protests, accounted for the discrepancies by alleging that the audiencia had declared many of its debtors bankrupt. Relief from the inspection was requested on the grounds that the local feeling and the prejudice of the oidores would cause them to be unfair to the society. It pleaded that the inspection should be made by the chief accountant of the Council of the Indies (contador de cuentas) once in five years. In this request it was supported by the recommendation of this official.[89]
On April 19, 1755, the cédula of November 9, 1747, was modified on the basis of these protests, and in lieu of the annual inspection of the oidor was substituted the requirement that once in three years the Misericordia should submit its own accounts.[90] This brought forth a storm of protest from the residents of Manila, headed by Governor Arandía, who went to some length to describe the abuses which had arisen in the past from the unrestricted liberty which the Misericordia had enjoyed. He accused the society of dishonest political practices, interference with the government, bribery and corruption. He said that behind its commercial operations there existed a veiled scheme by which the church was seeking to monopolize the trade of the Islands.[91] The opposition of the governor and residents bore fruit to the extent that a compromise was made in the royal cédula of February 21, 1759, which restored the practice of having oidores inspect the accounts of the Misericordia, though the examination was to be held only once in five years. This, of course, was sufficiently lenient to defeat the entire scheme. Oidores were forbidden to interfere with the property of the society at any other time and in any other manner.[92]
The Misericordia maintained a stubborn and vigorous resistance to the principle of visitation by the audiencia, but as far as may be judged by the data at hand, the law was not changed again, and the audiencia continued to exercise supervision. That the audiencia was prone to overstep its authority in the matter of these inspections is shown by an incident which occurred in 1776–1777. In the regular quinquennial inspection of the records of the Misericordia a number of abuses were uncovered. The funds were found to have been carelessly administered, and the books inaccurately kept, owing to the negligence, incapacity, and corruption of the members to whom the funds had been entrusted. Governor Sarrio, as vicepatron, appointed Oidor Calderón as receiver and administrator of the funds, with the charge that the oidor should suspend all payments until the accounts were straightened out. The Misericordia protested and on April 25, 1778, the king ordered the governor and audiencia to desist from further interference with the funds of the society, the royal disapproval being based on the cédula of February 21, 1759, which, while authorizing the inspection of the books of the society, forbade any minister “to interfere with or interrupt said House in the administration or distribution of its funds.”[93]
The cédula of February 21, 1759, was reaffirmed on repeated occasions when the Misericordia refused to submit its books to the audiencia. The last law touching upon this particular question was promulgated on August 2, 1787, when it was decreed that the accounts, books, records, and work of the Misericordia and its officials should be subject to the inspection of the audiencia.[94]
Not only was the opposition of the Misericordia a source of dispute between that society and the audiencia, but the matter of financial inspection caused disputes between the audiencia and other officials and departments of the government. The reforms of 1787 made trouble between the superintendent and the audiencia. Since this was a financial matter, the former claimed the right of auditing these accounts, which the audiencia refused to concede for the reason that it had always had supervision over these funds (when the right was exercised by any secular authority). The question was definitely settled by the cédula of January 22, 1803, which ordered that “the money of temporalities, pious funds, and charitable societies should be put at the disposal of the acuerdo, and that if any matters relative to those branches were then pending before the superintendent, they should be remitted at once to the audiencia.”[95] This was accordingly done by Governor (and Superintendent) Aguilar,[96] and after that time the jurisdiction of the audiencia was no longer questioned.
Shortly after the establishment of the consulado of Manila in 1769, a bitter dispute arose between that body and the audiencia for jurisdiction over cases involving the commerce of the Misericordia. On the basis of the cédula of July 8, 1774, the consulado claimed exclusive jurisdiction over all disputes involving trade which arose between merchants. It advanced the contention that in all suits involving losses of galleons the society should be considered in the case of an individual merchant. The audiencia, basing its claims on the royal patronage, declared the consulado to have exceeded its powers, in assuming the jurisdiction described above, and fined several of its members. The consulado appealed the case, and in reply the king promulgated a cédula on June 7, 1775, declaring that neither to the audiencia nor to the consulado belonged the jurisdiction over such cases, but that they should be tried in first instance by the Council of the Indies.[97] The reasons assigned for this decision were that the consulado could not try such cases because merchants constituted its membership and because the fiscal and two oidores also belonged to its tribunal. Neither the audiencia nor the consulado, accordingly, could impartially try commercial suits between merchants and the Misericordia; accordingly thereafter all evidence should be submitted to the Council for special action.
The audiencia and the governor had supervision over espolios and vacant benefices.[98] When a prelate entered into office it was his duty to file with the fiscal an inventory of all properties belonging to him at the time of his advent to the diocese.[99] On the occasion of his death a treasury official was designated to estimate and administer the property left, pay the debts of the deceased churchman, execute his will with regard to his property in accordance with the law, and turn over the residue to the royal treasury. This process was known as taking the espolio.
The espolio of a deceased prelate was taken, according to the early laws, by an official of the royal treasury, who was designated by the president for the purpose, and who officiated under the supervision of the audiencia. The tribunal verified the autos and substantiated the proceedings of the agent.[100] Whether any modifications in the manner of collecting, distributing or accounting for the funds or properties derived from these espolios were made elsewhere is not clear, but in the Philippines the abuses which arose in the settling of these ecclesiastical estates and benefices made the personal intervention of the oidores necessary on a number of occasions. By royal cédula of June 23, 1712, it was ordered that in all the audiencias of the Indies the magistrate next in rank to the senior oidor should be constituted as the
private judge, who, with the concurrence of the oficiales reales, should have jurisdiction over and should proceed against, receive and collect all the products and rents of the vacant archbishoprics and bishoprics until the day on which the new prelates should take possession of their offices, proceeding with full cognizance ... to the collection ... of whatever might be due, ... with the assistance of the oficiales reales who in this matter are subject to the royal audiencia.[101]