In 1574 the Captaincy General of the Philippines was created as a dependency of the Viceroyalty of New Spain. In 1584, the Real Audiencia of Manila is established by King Felipe II, who appointed as its President the same governor of the Captaincy General of the Philippines. The Captaincy had its capital in Cebu from 1565 to 1595, and in Manila from 1595 until 1898. As part of the extensive governmental reforms during the early Bourbon period throughout the overseas possessions, an Intendencia was established in Manila by Royal Decree of July 17, 1784 that handled issues regarding the government finances and to promote the economy. Ciriaco González Carbajal was appointed as Oidor of the Audiencia of Manila and was instructed to abide by the Royal Ordinance of Mayors of 1782, that had been enacted in Rio de la Plata. Carbajal proposed the establishment of more Intendencias in Ilocos, Camarines, Iloilo and Cebu, and although they were created on November 24, 1786, they were later abolished by the Royal Decree of November 20, 1787. A month earlier, on October 23, the Intendencia of Manila had been attached to the Captaincy General of the Philippines. Until 1822, all General Captains were civilians, but after that year they were always chosen among the military. Throughout the second half of the 19th century, there were established many dependent local government offices and military settlements, very numerous due to a large number of islands and the extent of the districts.. Which was the capital of Captaincy last, Cebu or Manila?