In theory, every municipality in the Spanish colonies in the Americas and the Spanish Philippines had a cabildo. Municipalities were not just the cities but included the surrounding lands. All lands were ultimately assigned to a municipality. Usually the cabildo made local laws and reported to the "presidente" (president) of the "audiencia", who in turn reported to the viceroy. The cabildo had judicial, legislative and administrative duties. For this reason it was often addressed with the formula, "Consejo, Justicia y Regimiento" (Council, Justice and Government).