Note 91 — Chapter III · THE JUDICIAL FUNCTIONS OF THE AUDIENCIA

Criminal cases of a character slightly different from those described above were prosecuted by the government for the infraction of any governmental regulation, or for the evasion of the payment of taxes or duties. The collection of revenues devolved upon the oficiales reales and they were ordered to accomplish their duties in this particular, if possible, without the assistance of the courts.91 Numerous cases did come up in the audiencia, however, involving the prosecution of individuals for violations of the alcabala, quinto, and the tax on the export of silver (comisos). Persons assisting in the apprehension of violators of these laws were rewarded with a part of the proceeds of the fine, the remainder becoming the property of real hacienda. On October 6, 1783, the final jurisdiction in cases of smuggling and non-payment of the king’s fifth was taken from the audiencia, appeals being authorized to the Council of the Indies.92