[18] Report on the establishment of the Intendancy in Manila, December 5, 1785, A. I., 107–5–19.

[19] Testimonio and transcript of the royal cédula of November 23, 1787; King to Marquina, June 15, 1791, A. I., 105–2–10.

[20] The first intendant, Ciriaco Gonzales Carvajal, was given the title of intendente de guerra y real hacienda, by virtue of the cédulas of July 17 and 24, 1784. By the reform of November 23, 1787, the duties of his office were united to those of the governor, whose title, under the new arrangement, was gobernador y capitán general y superintendente de la real hacienda (A. I., 105–3–5 and 107–5–19; see Chapter IV, note 55, of this work.)

[21] Recopilación, 3–3–35.

[22] Basco y Vargas to the King, May 9, 1786, A. I., 107–5–19.

[23] Cédula of March 20, 1790, A. I., 107–5–19.

[24] Recopilación, 3–3–35.

[25] Marquina to the Audiencia, August 16, 1791, A. I., 107–5–19.

[26] Recopilación, 3–3–35, cited in notes 21 and 24 of this chapter.

[27] Ibid., 2–32–1.