Historical administration (1365-1836)
Constitution
During the reign of Charles II the kingdom of Navarra went through a delicate economic situation. His coronation was preceded by a great famine, a food shortage, that hit the kingdom (and Europe) in the middle of the century.[13] This calamity was joined by another such as the demographic devastation of the Black Death which, in the case of Navarre, reduced its population almost by half.[14] These circumstances were added, a few years later, by the enormous war expenditure originated in the confrontations fought in France (especially Normandy), but also in the Iberian Peninsula (Aragon and Castile). The difficult time of the Kingdom's Treasury made Charles II want to reinforce control of royal finances through a permanent body to which he granted great power.
Thus, in 1365, through an Ordinance issued by King Charles II, it was reorganized, establishing it as a permanent court.[15].
Composition
The Ordinance states that the institution is made up of four Master Auditors or General Auditors of Accounts, who must be "sufficient and good men". But this figure varied to five (1385, 1395) and even six (1390). The usual profile was of "clerics, not of the high hierarchy" who already enjoyed notable benefits and who were part of the Royal Council where they advised on property and financial matters. Appointed exclusively by the king, they were people who had previously had experience in the matter, having been greeters in some merindad, assistants to the treasurer, secretaries of the king or notaries of comptos.[16].
In 1365, García Pérez de Aranguren appears as the first notary, who, possibly, had already been performing the function since 1358. His salary was 5 salaries per day.[17] The election of the position was an exclusive royal competence that changed them at will and a high degree of discretion was required.[18].
On the same date, García Ximénez de Salinas was the clergyman appointed "to help with the necessary things of hearing." He held the position for several years, he also earned 5 salaries a day and, later, he was appointed master judge (September 12, 1383).[19].
The term cleric of comptos is used, at this level, as a synonym for notary. But this did not happen at a higher level, that of master hearer, even if it was also an ecclesiastic who held the position.[18].
Next to them appears the figure of the porter, "a junior agent of an executive nature" whose mission was to execute the orders of master hearers. They received a daily salary.[20] The first known was Simón de Araiz:.
Initially, the treasury archive deposit was in the Tiebas Castle, with part of the Royal Archive and the Chancellery Archive,[22] but everything was moved to a rented house on rúa Mayor de la Navarrería (between the current Curia and Mercaderes streets "Calle Mercaderes (Pamplona)")).[a][23][15].
Powers
In the ordinance of 1365 it is declared that the oidores de comptos are constituted to:[20].
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- Examine and demand accounts from the receivers (collectors), treasurer and anyone linked to the royal treasury. That is, hearing the rendering of accounts—hence their name Hearers—of those who collected money in the name of the King.
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- Monitor and preserve royal rights throughout the kingdom.
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- Advise on fiscal and tax matters.
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- Authority to execute orders to officials and goalkeepers including the power to punish if they disobey.
The inspection work encountered many difficulties, making the performance of the task quite irregular. Three months a year were enough to verify all the kingdom's accounts, but they encountered the usual delay of many receivers who presented their accounts late. For this reason, the reviews of some years were not completed until years later: for example, "the account of the merindad of Sangüesa for the year 1363 is examined in January 1369. Of course, it corresponds to two different collectors, although from the same constituency."[b][24].
The Chamber of Comptos assumed other functions at the request of the monarchs, surely due to the prestige of the Institution. Thus, it immediately assumed the character of the Court of Finance, which is why it was renamed the Court of the Chamber of Comptos.
He was also entrusted with the task of directing tax collection, indicating the amounts to be collected and the deadlines. Its officials certified the quality, weight and other characteristics that the Navarrese currency, which was minted at the headquarters of the Chamber of Comptos, should have.
In addition, royal officials, feudal lords, knights and soldiers swore their positions in the Chamber.
Archive
Its books and documents constitute the best source of information in Europe on the Late Middle Ages and allow us to know not only the functioning of the supervisory body but also other aspects of the Kingdom of Navarra.
Currently this archive is part of the General Archive of Navarra.
Abolition
After its constitution, the Chamber of Comptos gained importance within the political structure of the Kingdom, since it only had the Council and the King above it and there were even times when some Oidores were part of the Council.
Over the centuries the Chamber of Comptos enjoyed great importance and prestige for its skills, professionalism and independence.
In 1512 Navarra was conquered and annexed to Castile and attempts began to suppress the Chamber of Comptos, sponsored by the Viceroy and sometimes supported by the Cortes. Half of its members would be Castilian.[25].
The city of Pamplona vigorously opposed all attempts to make it disappear and the supervisory body was able to continue functioning over the centuries.
In the century, coinciding with a time of great centralism, there were new attempts to make it disappear, attempts that culminated in the Royal Decree of March 18, 1836, which ordered the end of the institution's activity.
The Pacted Law of 1841, which converted the Kingdom into a Spanish province with a certain degree of autonomy, confirmed the suppression of the Chamber of Comptos.
Institutional restoration
With the creation of the Parliament of Navarra in 1979, the Chamber of Comptos was created again, as a technical body dependent on it, in 1980 (January 28, 1980). Its effective implementation took place in 1981 after the election of Mariano Zufía Urrizalqui as president. The Organic Law of Reintegration and Improvement of the Foral Regime of Navarra ratifies its role as an auditing body.
The Improvement makes the Chamber of the Provincial Parliament of Navarra dependent and its current regulation is defined in the Provincial Law 19/1984, of December 20, of the Chamber of Comptos of Navarra, which came into force on December 26, 1984.