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The Audiencia in the Spanish Colonies

Note 53 — Chapter V · THE SEMI-JUDICIAL AND ADMINISTRATIVE FUNCTIONS OF THE AUDIENCIA.

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It is indisputable that the ministers of our real hacienda are authorized to have jurisdiction over all debtors of my royal treasury ... with preference to the ordinary jurisdiction of the juez de difuntos, or to the judge commissioned to settle property of intestates or to pay creditors; ... the accounts of my real hacienda shall be settled by my royal judges before the juez de difuntos may have cognizance.53

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