This dispute, though brought for adjudication before the audiencia, was not settled by the tribunal. The evidence pertaining to the case was collected and referred to the Council on December 22, 1786. The cédula which finally disposed of the matter was issued May 4, 1794, in the following terms:
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. [346]
By this decree it was definitely established that the treasury officials should have precedence over the regular judges in the settlements of estates of officials and individuals against whom the royal treasury had claims. After the demands of the government were paid, those of private individuals might be settled, and it was ordered that the juez de difuntos, as the champion of individual claims, should always give precedence to the oficiales reales who represented the interests of the government.
The organization for the administration of these funds presented a complete hierarchy. The actions of the juez de difuntos were subject to review by the Audiencia of Manila. The funds from the Philippines were deducted from the subsidy at Acapulco, and forwarded to the Casa de Contratación of Seville (or the juez de arribadas at Cádiz, after 1790) by the juez de difuntos of Mexico. The heirs in Spain were then found, and the money transferred to them, less discounts covering costs of transmission to Spain. In case appeals were made from the decision or settlement of the juez de difuntos, the records of his proceedings in the case under consideration were reviewed by the Council of the Indies. The method of procedure there was to refer these documents and accounts to the Contaduría General, where all accounts for the Council were audited and settled, and the recommendations of that tribunal were accepted. The constitutional reforms of the nineteenth century gave the audiencia increased authority in the final settlement of these matters, and its decision was made final in practically all contentious cases, though, of course, final judgments involving heirs who were resident in Spain might still be appealed by them to the Council of the Indies or the Supreme Tribunal of Justice.