Note 80 — Chapter X · THE AUDIENCIA AND THE CHURCH: THE ROYAL PATRONAGE

By subsequent laws the audiencia was temporarily deprived of its jurisdiction over tithes. When the Philippine government was reorganized in 1787 by the Ordinance of Intendants, many of the special commissions which had been previously retained by the magistrates were ceded to the superintendent of real hacienda. The actual collection of tithes was made the duty of the superintendent by cédula of October 6, 1792,80 but because of its relation to the royal patronage the audiencia, in practice, found it convenient to retain control. Governor Aguilar, who was also superintendent of real hacienda, wrote to the king on July 31, 1799,81 alleging that there was no reason why the audiencia should exercise this authority, when, by virtue of its financial nature, this duty belonged to the superintendent. He stated that the audiencia had been given this jurisdiction when there had been no other authority for the collection of tithes, but that as it was not a controversial matter, there was no reason for the continuance of this condition. In the letter referred to Aguilar stated that he had attempted to put his interpretation of the law into execution, but in so doing had been opposed by the audiencia. The answer to this appeal does not appear in connection with the original, but the royal cédula of April 21, 1803, restored to the audiencia jurisdiction over the collection of tithes.82