Another writer of the same period seeks relief by suppressing unnecessary officials and absorbing some more prebends, after which the king should assume the whole responsibility, appointing the salaried officials, collecting the revenues and paying the expenses, when, if he had to make good a deficiency, he could not devote public money to a cause more useful and just. This writer also makes a most earnest appeal for increased salaries for the inferior officials, who, he says, were objects of popular derision in consequence of the meanness of their appearance. When one died, the expenses of his sickness and burial had to be defrayed by the tribunal in the shape of an ayuda de costs and, while living, they were overwhelmed with debts which they had no means of paying, as shown by the number of claims filed by creditors. In the provinces they often had to supplement their wages by beggary, and their integrity suffered, for the starving are easy subjects for temptations.[1302]

I have not met with statistics as to the subsequent condition of each tribunal, but there are indications that some, at least, were comfortably endowed. Thus Valencia which, in 1731, showed a carefully balanced statement of receipts and expenditures, is found, in 1773 and 1774, purchasing real estate as an investment for surplus funds.[1303] In 1792, the Suprema, in response to a demand for increase of salaries, ordered from all the tribunals a statement of income and expenses for the seven years, 1784-90. The return of Valencia shows, for 1790, an income of 12,207 libras and an expenditure of 7777, or a surplus of 4430, though its pay-roll comprised twenty-five officials, receiving in all 5616. Its coffer contained at the time an accumulation of 32,707 libras, although, for the five previous years, it had spent an average of 5000 libras a year in permanent improvements and investments. Perhaps this can scarce be taken as an example of all the tribunals, but it would indicate that some, at least, were not oppressed with poverty, while the absurdly small item of 39 libras 4 sueldos expended on maintenance of prisoners, in 1790, indicates how little real work was performed by its overgrown staff.[1304]

This flourishing condition was not destined to continue. The necessities of the Government, in its foolish wars with France, England and Portugal, caused it to call upon the Inquisition to convert its investments into public funds. The Valencia tribunal reported to the Suprema, February 23, 1802, that, in obedience to its order of January 22nd, there had been realized from the sale of farms the sum of 62,584 libras, which had been duly paid over to the “Caja de consolidacion de vales,” and of course all such patriotic contributions disappeared in the years of trouble which ensued. Equally unfortunate was an investment made in 1795, likewise by order of the Suprema, of 6640 libras in an obligation of the Real Compañia Maritima, on which, as it reported in 1805, it had never received any interest. In the same year it presented a dolorous account of the misery of its officials who, from their inadequate salaries, had been forced to make a voluntary donation of four per cent. to the Government and, under pressure from the captain-general, to contribute 175 reales to the support of the silk-weavers thrown out of employment, which, it suggested, should be paid for them by the tribunal as, for two years and a half, it had had no fiscal and thus had saved his salary.[1305] The tribunal of Logroño must have husbanded its resources, for it was able, July 23, 1808, to lend to the authorities 30,000 reales towards a fund demanded by the French General Verdier for abstaining from sacking the town. Under the Restoration a return of the loan was vainly claimed.[1306]

THE RECEIVER

Worse was to come in the revolutionary times which followed. Napoleon, on his arrival at Madrid, December 4, 1808, issued a decree abolishing the Inquisition and confiscating its property to the crown and this, of course, was enforced wherever the French armies penetrated. On the other hand, the Córtes of Cádiz had learned, from the example of the Inquisition, that useless benefices were a financial resource, and one of their earliest acts was a decree of December 1, 1810, forbidding the nomination of incumbents to all prebends, raciones and benefices, vacant or falling vacant, except magistral, doctoral, lectoral and penitentiary prebends, or benefices having cure of souls, under which the suppressed canonries were made to contribute to the War of Independence.[1307] The Holy Office was virtually extinct when it was suppressed by the Córtes in 1813, and we shall see hereafter how painful was the resuscitation of its finances under the Restoration.

The financial organization of the Inquisition at first was simple and even crude. The receiver of confiscations, or treasurer, was a royal official. Ferdinand always speaks of him as mi receptor and it was the king who issued commissions to all the officials on the financial side of the tribunals—the receiver, the auditor and the judge of confiscations—although, after the incorporation of the prebends, the inquisitor-general added powers to administer the revenues from ecclesiastical sources, as this was his exclusive province under the papal briefs.[1308] When Ferdinand died, January 23, 1516, it is not surprising that difficulties were thrown in the way of the receivers, on the ground that their commissions expired with him. To meet this, letters were issued to them, in the name of Queen Juana, February 28th and March 4th, instructing them that they were still in office, with full authority to make collections and to pay salaries and expenses.[1309] By the time of the resignation of Charles V, the system had become so firmly established that no questions seem to have arisen, although probably with each new monarch commissions were renewed.

The office was rightly considered to be one of much importance, especially in the early period of large confiscations. In 1486, the receiver figures, in the Saragossa pay-roll, for a salary of 3000 sueldos to 4000 for the inquisitors, while, in those of Medina del Campo and Jaen, he has 80,000 mrs. to 60,000 for the inquisitors. In 1515, the receiver and the inquisitor in Sicily both receive 300 ducats.[1310] The receiver necessarily required assistants and agents, as the properties under his charge were scattered throughout his district. At first these were paid by the fisc, but Ximenes, in his reform of 1516, required receivers to pay for them out of their salary of 60,000 mrs.—an economy of doubtful wisdom.[1311] In time the comparative importance of the receiver diminished and, in the middle of the eighteenth century, we find him—or treasurer as he was then called—rated at 400 ducats, while the inquisitors and fiscal have 800.[1312] At times there were distinct receivers for the confiscations and for the fines, penances and rehabilitations, but usually one sufficed, though the accounts were kept separate. The receiver was required, by the Instructions of 1498, to give satisfactory bonds to the amount of 300,000 mrs.[1313] A regulation of 1579 prescribed that these bonds were to be renewed every three years and that, when one of the bondsmen died, he was to be replaced at once, under pain of major excommunication, latæ sententiæ, but the frequency with which this rule was enunciated indicates how difficult was its enforcement.[1314]

ITEMIZED ACCOUNTS REQUIRED

While the power of the receiver in making collections was almost boundless, in disbursements he was prudently limited. An instruction of Deza, in 1504, requires the auditors not to pass in the accounts any item for which the receiver could not exhibit an order from the king, the inquisitor-general, the Suprema, or the judge of confiscations in matters adjudicated by him.[1315] In Aragon, the accounts were audited by the maestre racional or auditor-general of the kingdom and, in Castile, by the auditor of the Suprema, after which they were submitted to Ferdinand, who examined them minutely and decided as to the items disallowed by the auditors.[1316] All this, as we have seen, passed into the hands of the Suprema, which exercised the most careful watchfulness over all gastos extraordinarios, or expenditures other than the regular payment of salaries and the like. Thus, in 1645, Martin Pretel, the treasurer of Toledo, paid out, on orders of the inquisitors, 190½ reales for repairs to a house occupied by one of them and 116 reales for repairs to the prison. The auditor refused to pass these trivial outlays, and it was not until 1654 that the Suprema allowed them, with a caution that in future the cartas acordadas must be observed.[1317]