Other sources of frequent dispute were the respective claims of the juez de difuntos and the oficiales reales for jurisdiction over property left by persons who were indebted to the royal treasury at the time of their death. On the occasion of the death of the corregidores of Tondo and Ilocos, in 1776 and 1778, respectively, without having made wills, the oficiales reales took steps to make an immediate seizure of the property of the deceased officials. They demanded that all documents and papers pertaining to the cases should be surrendered at once into their hands in order that the amount owing to the government might be collected. Governor Basco y Vargas interposed on the ground that since these officials had died intestate, the settlement of their property should be effected by the juez de difuntos; it being incumbent upon the oficiales reales to present the claims to the judge. [342] 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." [343] 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 Indies [344] gave them the power of inspecting the accounts of the juez de difuntos and of keeping and administering these funds. [345] 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. 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: