There was another office under the crown which was much sought after, that of Intendant. He controlled the financial affairs of the island, and received his orders not from the Captain-General but direct from the crown. In his own realm his power was equal to that of the Captain-General, but he had no authority outside his own particular domain. The title of Intendant was changed to Superintendent, in 1812, at which time the financial business of Cuba had become so important that it was impossible for it to be handled from one place, and subordinate officers were placed in command at Santiago and Puerto Principe, subject of course to the direction of the Superintendent.

It is needless to say that the arrogant Spanish Captains-General did not relish having anyone on the island who equalled them in rank, and after much controversy at home and abroad the Captain-General in 1844 was declared to be the superior officer, and later on, in 1853, the two offices were united, under the title of Captain-General. The Superintendent was head or chief of a "Tribunal de Cuentas" which had judicial control over the treasury and its officers, was auditor in chief of all accounts, and voted on all expenditures. Its rulings were reviewed only by the Minister of Finance in Madrid, to whose direction it was subject.

The Captain-General was the presiding officer of the City Council which had charge of the civic administration of Havana, but he had only one vote, exactly as had every other member, and officially he had no power except to carry out the resolutions of the juntas. Unofficially, he controlled the city affairs absolutely. If occasion demanded he could act as the presiding officer of any city council. This power was exercised whenever he felt that the councils were growing too liberal in their ideas and actions, and enabled him to exercise a despotic power and coerce public opinion.

Cuban leaders had no conception of the democratic form of government which in the United States gave separate powers to the national, state or province and city administrations. The national government was closely linked with the provincial and with the city, and the functions were so intertwined that it was hard to say where one left off and the other began. The Captain-General always encouraged this close amalgamation of governmental functions because it enabled him to keep in close touch with all the branches of the government and to discover and put down any movements which would tend to diminish the power of the supreme officer. The Captain-General's power was civic, provincial, national and indeed international. This enabled him very easily to line his coffers, for he spent a great deal of time in signing papers of no especial significance, except that to obtain his signature it was necessary that he be paid a big fee. It was said that any Captain-General who remained four years in Cuba, and did not take away from the island with him when he departed at least a million dollars, was a poor manager.

The Captain-General had all prisons under his control; and the fate of all prisoners, either those imprisoned for petty or state offenses, lay in his hands. This did not mean that he personally supervised the prisons, but that his creatures and officers were subject to his orders, and the offices were within his gift. Thus he was able to extort fees for various functions, as well as to demand largess for leniency extended to state prisoners. Under Tacon's administration this power was exercised to such an extent that it became a public scandal.

The postal service also fell under the supervision of the Captain-General, and there were many ways in which he could make this office line his pockets. He acted as a police magistrate in the city of Havana, another fruitful source of revenue, particularly as the office was connected with that of president of the city council.

Cuba was divided into three districts, the western, central and eastern. Havana was the capital of the western district, Santiago de Cuba of the eastern and Puerto Principe of the central district. Each district had its governor who was directly under the Captain-General, and under the governor, in charge of the affairs of the larger towns and their out-lying districts, was a lieutenant-governor, who was president of the local council and had control of military affairs for his district. Under the lieutenant-governors were captains, who were located in regions which were not very thickly settled, and who had absolute military power—subject of course to commands emanating higher up—over the affairs, lives and property of the people under their jurisdiction. Each of these officers received his appointment from the Spanish crown, but he was obliged to receive his nomination from the Captain-General, so that these offices too were a source of revenue to that gentleman, and his nominees, when appointed, were subject to his control. The functions of the governors and lieutenant-governors were supposed to be primarily military, and they received the salary which would naturally attach to their rank, but since they also presided in civil and criminal cases in their jurisdictions, as did the Captain-General in Havana, the fees from these proceedings made very fat picking. Now the captains had no salary at all, and the style in which they were able to live depended on the number of fines they were able to impose, and therefore it is not difficult to imagine that they were not easy on any Cubans who came under suspicion of any offense. They received one-third of all fines imposed by them.

Each city in Cuba had its Ayuntamiento or council. In Puerto Principe there seem to have been elections for membership to this body, but in most cases seats were bought at enormous prices, and the receipts from such sale went into the Spanish treasury, although the Captain-General received his perquisite for allowing the transfer to be made. He also seems to have had some power of appointment, which was seldom made without pecuniary consideration, and there were some cases where members had hereditary rights to their seats. Not every town had its Ayuntamiento, but in most of the older towns they existed. The Ayuntamiento elected its own mayor from among its members, but they were all subject to the control of the Governor or Lieutenant Governor, who was in line of course subject to the Captain-General.

The official residence of a long line of Spanish Governors and Captains-General is a large and handsome building of stone, tinted white and yellow, facing the Plaza de Armas from the east, and standing on the site of the original parish church of Havana. Within its walls occurred the memorable scene of the final abdication of Spanish sovereignty in Cuba. It has now been replaced by the new Presidential Palace.