Note 50 — Chapter V · THE SEMI-JUDICIAL AND ADMINISTRATIVE FUNCTIONS OF THE AUDIENCIA.

Shortly after this decision had been rendered, the alcalde mayor of Tayabas died, leaving a deficit of 7000 pesos, and the officials of the royal treasury immediately brought suit in the audiencia on the basis of the laws of the Indies for jurisdiction in the case prior to that of the juez de difuntos. They alleged that the law provided that the treasury officials should have precedence in collections, and that debts due to the real hacienda should be settled prior to all others. Moreover, they claimed that all officials should assist them in making these collections and that no restrictions should be placed upon their activities. Further evidence in support of the contentions of the treasury officials was submitted in the substance of the royal cédula of April 23, 1770, which declared that these judges should be entrusted exclusively with the collection of royal funds. “Furthermore,” the cédula stated, “if any case shall arise which pertains to finance and at the same time to the juez de difuntos, the latter may not make the advocation, because, however favorable may be his jurisdiction, that of the royal treasury is more favorable.”50 The oficiales reales insisted that they should not be required to go before the juez de difuntos for any purpose, since the laws of the Indies51 gave them the power of inspecting the accounts of the juez de difuntos and of keeping and administering these funds.52 The more recent cédula of October 13, 1780, had decreed that the accounts of the juez de difuntos should be approved by the treasury officials, and on this basis they were able to advance claims to seniority.