[32] Zamora y Coronado, Biblioteca, I, 486–487. The following will give some idea of the size and rank of the respective audiencias of the Spanish colonies in the later eighteenth century. This table was compiled from the Reglamento de 4 de Mayo, 1788 (Pérez y López, Teatro, IV, 522–524).
| Audiencia. | No. of Salas. | No. of fiscales. | Magistrates. | Salary of regent, | Total budget, |
| pesos. | pesos. | ||||
| Lima | 2 | 2 | 15 | 10,000 | 95,000 |
| Mexico | 2 | 2 | 15 | 9,000 | 85,500 |
| Charcas | 1 | 2 | 5 | 9,725 | 43,745 |
| Chile | 1 | 2 | 5 | 9,720 | 43,740 |
| Buenos Ayres | 1 | 2 | 5 | 6,000 | 36,726 |
| Manila | 1 | 2 | 5 | 7,000 | 31,500 |
| Guadalajara | 1 | 2 | 5 | 6,600 | 29,700 |
| Guatemala | 1 | 2 | 5 | 6,600 | 29,700 |
| Santo Domingo | 1 | 2 | 5 | 6,600 | 29,700 |
| Santa Fé | 1 | 2 | 5 | 6,600 | 29,700 |
| Quito | 1 | 2 | 5 | 6,600 | 29,700 |
| Cuzco | 1 | 1 | 3 | 9,000 | 27,000 |
| Caracas | 1 | 1 | 3 | 5,000 | 18,200 |
[33] Solórzano y Pereyra, Política Indiana (Madrid, 1647). This was the first great general work on the political institutions of the Indies, and probably the most valuable and comprehensive of its kind ever published, barring possibly the Recopilación. It comprises history, description, law, discussions of suits and cases, litigation and legal citations. Its ample title-page states that it is “divided into six books, in which, with great distinction and study, are treated and resolved all matters relating to the discovery, description, acquisition and retention of the Indies, and their peculiar government, as well as concerning the persons of the Indians and their services, tributes, tithes and encomiendas, as concerning spiritual and ecclesiastical affairs and doctrine, inquisitors, commissaries of crusade and of the religious. And in regard to temporal affairs, concerning the secular magistrates, viceroys, presidents, audiencias, the Supreme Council and its junta de guerra, including a setting forth of the many royal cédulas which have been despatched for the latter.” Solórzano y Pereyra contributed largely to the codification of the laws of the Indies.
[34] See Chapter X of this book.
[35] Recurso de fuerza, see footnote 3, Chapter XI of this work.
[36] The origin and nature of the acuerdo is explained in Chapter VI, note 78, of this book; see also Chapter III, note 37.
[37] The oficiales reales consisted of the tesorero (treasurer), contador (accountant) and factor (disbursing officer and supply agent). See Recopilación, 8–4–34, 35; 8–2–5, 6.
The laws of March 2, 1618, and of November 17, 1626, ordered that in colonies having audiencias the acuerdos de real hacienda should be attended by the president (governor or viceroy), fiscal, senior oidor, and oficial real, respectively. In case there were no audiencia, the session should then consist of all the oficiales reales and the governor, and then the votes of the treasury officials should be final (Recopilación, 8–3–8, 11, 12). Under certain circumstances the factor was assisted by a veedor and a proveedor. The duties of the latter officials were largely administrative (ibid., 8–4–38 to 39).
Bancroft (History of Mexico, III, 520) states that “the provinces of royal officials [oficiales reales] were merely revenue districts whose heads received their appointment from the king, and administered their office under a certain supervision from the viceroy and governors attending their councils; yet they were responsible only to the tribunal of finance in the viceregal capital, and this again reported direct to Spain.” See also Priestley, José de Gálvez, 76–82.
[38] Bull of the Santa Cruzada, the apostolic bull by which the popes conceded certain indulgences to those who went to the conquest of Jerusalem, and later to the Spaniards who contributed alms to aid in the war against the Africans. It was called cruzada because the soldiers wore crosses as emblems (Escriche, Diccionario, I, 462). Funds for this purpose were raised in the Philippines, paid into the insular treasury and deducted from the subsidy at Acapulco (Recopilación, 1–20–24). As noted above, an oidor acted as asesor of these funds (ibid., 2–16–23).