Tax Lists

Inventory of various hacienda owners and their obligations to provide provisions to government. (R. Davis) (1976)

Perez de la Barreda's petition to move from Puebla to Sonora in order for him to engage in tax enforcement activities. Copies of autos concerning taxation regulations. It establishes the family size, age, gender, ethnic group, and occupation characteristics of the population who are to pay taxes. The tax regulations are for Spaniards, Negros, mulatos, Indians and mine workers in jurisdiction of Guadalajara and Zacatecas. (R. Gomez, November 1989)

Calleja points out that because of the war the european powers have let fall the practice of trading with their colonies only and therefore America sees increase in foreign trade that is prohibited in, for example, Panama, and in addition the loss of gold and silver reserves in America, Calleja lists the points that have been agreed upon by various institutions to remedy this problem (the page copied is split by separation of folios and full sentences are not decipherable); instructions for the charging of duty fees on expeditions from Jamaica to Panama that continue on to either Acapulco, San Blas, or other southern port that involve both Spanish and foreign goods, documents inventorying the contents of shipments and their prices, tax lists for goods going to Spain, tax lists for goods being exported out of Spain, tax lists for goods entering the ports of America, tax lists for war funding, admiral's dues and others. (O. Velez, September 1989)

Index of letters that are included in this Series; Bonavia establishes duty on goods entering the port of Sonora, models it on San Blas duty at meeting of junta provisional de real hacienda; letter from virrey acknowledging receipt of above letter; intendent of Guadalaxara receives information on meeting of junta provisional; long letter furnishing information on the regulations, rights, and other details of the process by which duties are Charged in San Blas, letter divided into 28 capitulos which in general discuss; the distinction between duties and taxes and the related question of jurisdiction, economic motivation for their imposition and effect on commerce and prices, importation of cotton from Panama and foreign producers and a complete list of the duties Charged on this merchandise. Cites the increased costs being suffered because of the revolution in the context of seeking additional revenue, cites the benefits to the port of San Blas because of the increase in commerce, mention made of the taxes and duties Charged on goods that are foreign but have gone through Spain before coming into the Americas, more specifically there are different rates on foreign goods that have been espanolizado depending on which american port they enter, San Blas has a privileged status in this regard; second half of letter titled derecho de entreda, duros de internacion , up until capitulo 12 has a description of duty Fee percentages, the prestamo patriotico is reduced by 1/2 percent for those who pay duties, comparison of these rates with those in Lima - compare favorably, virrey has stated that the charging of these duties should be arranged so as to most resemble reglamento Al comercio Libre del Ano de 1778, lists the taxes that will be paid on foreign goods that first are espanolizados and pass through Guatemala, Santa Fe, and Peru before passing through the port of San Blas, analysis in the change of these taxes with those that had been inuse before, lists the commodities that will be Charged duties, last part of letter goes into the context of the situation as justification for these new taxes and lastly cites all the names of those who were part of the junta general and were witness to these new changes. (O. Velez, September 1989)

Fuentes' letter to Palacio includes quote from Palacio with stated goal of fully exploiting mines of San Carlos Tamualipa suspension of Alcavala, Media anata; land made available to miners; extension of cattle grazing; wood, materials and equipment tax free; sale of gun powder at Mexico City price; quicksilver to be sold at San Luis price; as well as other ways of promoting metal production. Palacios to Croix expresses desire of miners for priest sundays and for festival days; tax on silver to construct church; need to develop water system. Discussion of favorable metal production in San Nicolas. List of group of miners some who are witnesses and elected members included with Nava and Fuentes in report promoting mining. Fuentes in letter to Palacios explains that some mines are not being worked due to absence of their discoverers, uneconomical conditions for exploitation, and lack of tools; abundance of veins and continual discovery. Lists made by Fuentes of San veins; quantity per load of ore extracted at each mine. Partial copy of duty charges of Alcabala from may - June 1768, includes who sold what to whom (especially food) (ff 316). Letter from Nava to Palacio discusses state of individual processing abilities; production capacity. Letter also tells duty Charged on silver and gold. (L. L. Woodward, October 1988)