Other sources of frequent dispute were the respective claims of the juez de difuntos and the oficiales reales for jurisdiction over property left by persons who were indebted to the royal treasury at the time of their death. On the occasion of the death of the corregidores of Tondo and Ilocos, in 1776 and 1778, respectively, without having made wills, the oficiales reales took steps to make an immediate seizure of the property of the deceased officials. They demanded that all documents and papers pertaining to the cases should be surrendered at once into their hands in order that the amount owing to the government might be collected. Governor Basco y Vargas interposed on the ground that since these officials had died intestate, the settlement of their property should be effected by the juez de difuntos; it being incumbent upon the oficiales reales to present the claims to the judge.[49]
Shortly after this decision had been rendered, the alcalde mayor of Tayabas died, leaving a deficit of 7000 pesos, and the officials of the royal treasury immediately brought suit in the audiencia on the basis of the laws of the Indies for jurisdiction in the case prior to that of the juez de difuntos. They alleged that the law provided that the treasury officials should have precedence in collections, and that debts due to the real hacienda should be settled prior to all others. Moreover, they claimed that all officials should assist them in making these collections and that no restrictions should be placed upon their activities. Further evidence in support of the contentions of the treasury officials was submitted in the substance of the royal cédula of April 23, 1770, which declared that these judges should be entrusted exclusively with the collection of royal funds. “Furthermore,” the cédula stated, “if any case shall arise which pertains to finance and at the same time to the juez de difuntos, the latter may not make the advocation, because, however favorable may be his jurisdiction, that of the royal treasury is more favorable.”[50] The oficiales reales insisted that they should not be required to go before the juez de difuntos for any purpose, since the laws of the Indies[51] gave them the power of inspecting the accounts of the juez de difuntos and of keeping and administering these funds.[52] The more recent cédula of October 13, 1780, had decreed that the accounts of the juez de difuntos should be approved by the treasury officials, and on this basis they were able to advance claims to seniority.
This dispute, though brought for adjudication before the audiencia, was not settled by the tribunal. The evidence pertaining to the case was collected and referred to the Council on December 22, 1786. The cédula which finally disposed of the matter was issued May 4, 1794, in the following terms:
It is indisputable that the ministers of our real hacienda are authorized to have jurisdiction over all debtors of my royal treasury ... with preference to the ordinary jurisdiction of the juez de difuntos, or to the judge commissioned to settle property of intestates or to pay creditors; ... the accounts of my real hacienda shall be settled by my royal judges before the juez de difuntos may have cognizance.[53]
By this decree it was definitely established that the treasury officials should have precedence over the regular judges in the settlements of estates of officials and individuals against whom the royal treasury had claims. After the demands of the government were paid, those of private individuals might be settled, and it was ordered that the juez de difuntos, as the champion of individual claims, should always give precedence to the oficiales reales who represented the interests of the government.
The organization for the administration of these funds presented a complete hierarchy. The actions of the juez de difuntos were subject to review by the Audiencia of Manila. The funds from the Philippines were deducted from the subsidy at Acapulco, and forwarded to the Casa de Contratación of Seville (or the juez de arribadas at Cádiz, after 1790) by the juez de difuntos of Mexico. The heirs in Spain were then found, and the money transferred to them, less discounts covering costs of transmission to Spain. In case appeals were made from the decision or settlement of the juez de difuntos, the records of his proceedings in the case under consideration were reviewed by the Council of the Indies. The method of procedure there was to refer these documents and accounts to the Contaduría General, where all accounts for the Council were audited and settled, and the recommendations of that tribunal were accepted. The constitutional reforms of the nineteenth century gave the audiencia increased authority in the final settlement of these matters, and its decision was made final in practically all contentious cases, though, of course, final judgments involving heirs who were resident in Spain might still be appealed by them to the Council of the Indies or the Supreme Tribunal of Justice.
Aside from the activities of the magistrates as members of the juntas de hacienda, described earlier in this chapter, it would perhaps be safe to assert that the tribunal exercised general supervision over financial affairs in the colony until the time of the establishment of the intendancy (1785–87). Correspondence between the Council of the Indies and the Audiencia of Manila would seem to indicate that the magistrates were expected to transmit, and did send, in fact, reports on colonial finances to the Council of the Indies. Among the reports of the oidores about twenty of these periodical statements have been found, covering irregularly the period from 1609 to 1780. No doubt a complete set exists. These generally embody a detailed audit of the accounts of the oficiales reales. Numerous commissions were also sent to the audiencia from time to time, ordering the magistrates to give special attention to financial affairs, such as the collection of licenses from Chinese; to see that tithes were efficiently collected and reported, to see that the tax on metals (mined) was paid, and offering special rewards in case of apprehension. It has already been shown that the king on August 8, 1609, asked the audiencia whether the king’s fifth had been commuted to a tenth in the Philippines. On July 21, 1756, the audiencia reported on the number of ships that had entered the harbor of Manila during the year before. On May 4, 1760, Francisco Leandro de Viana, the fiscal, charged the merchants of Manila with wholesale fraud in the payment of the almojarifazgo, paying only 3% when the law of 1714, then in force, had ordered the payment of 8%. Viana’s report charged the oidores with responsibility for this deliberate violation of the law, alleging that the oidores had been profiting thereby. It was on this occasion that the fiscal recommended the establishment of a consulado at Manila, which would remove from the magistrates of the audiencia all temptation to use their positions for private profit in violation of the commercial laws of the realm.[54] The part played by the magistrates in the administration of the trade with Acapulco may also be mentioned here. This will be discussed in a subsequent chapter.[55]
Apart from the extra duties and commissions already noted, the audiencia was utilized for a variety of purposes which are too miscellaneous to be classified, but too important to be omitted from this discussion. Duplicates of executive orders relating to subjects far removed from the jurisdiction of the audiencia as a court, were sent to it, with instructions that the tribunal take note of numerous matters, such as seeing that the laws were properly executed, observing the effect of reforms, and reporting on their availability and adaptability at various times and places. Copies of new laws relating to civil and ecclesiastical affairs were sent to the audiencia for its information.
The above practices were never more prominently evident than during the constitutional reforms from 1810 to 1823.[56] That period, of course, was a time of change and stress, and the audiencia seems to have been regarded as the one stable authority in the Philippines. Cédulas and executive orders were issued to the audiencia without regard to the department of government to which they applied. By the cédula of June 14, 1811, the audiencia was made responsible for the execution of all the orders of the superior government. On March 18, 1812, oaths of all civil and judicial officials were ordered to be administered by the audiencia. A royal order was received by the Audiencia of Manila on January 19, 1813, which forbade the existence of free-masonry in the Islands. The audiencia was made responsible for the execution of all these cédulas and decrees. On August 6, 1813, the tribunal acknowledged receipt of the law of April 25, 1810, which forbade foreigners to land in the Islands without passports. The audiencia was again made responsible for the execution of the reforms of 1812, 1815, 1823, 1834, and 1835, by which the entire administrative and judicial systems of the colony were reorganized.
The conduct of officials was continually under the observation of the oidores, and special reports were frequently sent to the Council from the audiencia in review of the progress of the government in general, or in elucidation of some special phase of it.[57] A few more examples of these investigations which were charged upon the oidores may be reviewed here, together with the reports made by the magistrates in compliance with royal instructions.