[42] Cédulas of November 26, 1776, September 9, 1778, October 13, 1780, June 12, 1783, February 17, 1786, A. I., 107–3–9.

[43] Aparici to the Council of the Indies, July 19, 1797, A. I., 107–3–9.

An examination of a few typical accounts of this department will show that the sums involved were always considerable. On June 6, 1767, the juez de difuntos in Manila had 45,563 pesos on hand; on June 17, 1781, 31,009 pesos; on June 29, 1783, 27,636 pesos; on July 28, 1801, 40,827 pesos (see reports of various jueces de difuntos. A. I., 107–3–9). The total receipts of the office of juez de difuntos in Manila for the year terminating January 25, 1819, were 10,750 pesos. Payments against the fund that year were 27,747 pesos, which were made possible by a balance on hand at the beginning of the year of 52,900 pesos (Report of Vicente de Posadas, Juez de Difuntos de Manila, January 25, 1819, A. I., 107–3–9). On March 31, 1828, the funds of this department amounted to 32,657 pesos (A. I., 107–3–9).

[44] The last state galleon left Manila for Mexico in 1811, and the last ship sailed from Acapulco to Manila in 1815 (Foreman, Philippine Islands, 243; and Montero y Vidal, Historia general, II, 413, note). The galleon service was suppressed by decree of the Cortes, September 14, 1813.—Ibid., 412.

[45] Recopilación, 2–32–7.

[46] Villacorta to the Council of the Indies, July 6, 1757, A. I., 106–4–15. The evidence of this case also exists in A. I., 107–3–9, and is cited in connection with a later dispute of the same character.

[47] Marquina to the Council of the Indies, June 18, 1790, A. I., 107–5–18.

[48] Recopilación, 2–32, note 2.

[49] Ibid., 5–12–14. Basco y Vargas to the King, June 6, 1778, A. I., 105–2–9.

[50] Cédulas of April 23, 1770, October 13, 1780, and May 4, 1794, A. I., 105–2–10.