Further evidence that the audiencia was regarded as the instrument of the royal will in these matters is afforded by the circumstances leading up to the reforms of 1768 and 1786; and it should be noted particularly that the king and Council relied on that tribunal for advice and assistance in the drafting and execution of these measures. A number of tentative laws and proposals for changes in the system of collection and administration of the tithes was sent to the audiencia, from time to time, prior to 1768, and the magistrates were required to submit opinions as to the availability and applicability of the proposed measures. In 1768 a decree was issued fixing the tithe at ten reales per Indian. Previous to that year a number of religious orders owning large tracts of agricultural land had refused to pay these taxes, and the audiencia, by virtue of the royal order of September 25, 1768, was ordered to enforce the law, which it did, even proceeding to the seizure of the chattels of the recalcitrant friars. [765] On December 11, 1775, the audiencia passed an ordinance diminishing the tithes to be paid by natives, mestizos, Chinese and Japanese by one-half real per person. [766] On July 12, 1778, the king asked the audiencia to submit evidence on the question of whether the law worked any hardship on the inhabitants of the colony, and whether encomenderos and friars were paying their share. [767] At the same time, and on the same date, the royal approval was given to the auto which the audiencia had enacted on December 11, 1775. The recommendations of the audiencia were also largely followed in the decree of January 20, 1786, which was merely a repromulgation of an earlier auto of the audiencia, which ordered that tithes should not be collected directly from the Indians unless the latter were owners of lands. Otherwise they were to be collected from the landlords. [768]