Taxes (Alcabala)

Rough drafts of letters from virrey to Corbalan in response to jurisdicciones of Fuerte, Sinaloa, Culiacan; virrey curtly asks for details of funds retained in Sonora for rescate de oro; state of Indians; Corbalan ordered to make visita of reales Sinaloa; virrey acknowledges receipt of financial account of expedition of Sonora; reply concerning Corbalan's proposal to establish new real Caja at Rosario; virrey acknowledges receipt state of Placeres at Cieneguilla, Zapote, la Aduana; receipt claim that he is unable to find anyone to whom he can entrust 140,000 pesos destined for Cieneguilla for rescate de oro; virrey requests detailed informe of state of reales; virrey Cieneguilla. (J. H. Ochs, February 1988)

Corblan's letter stating that he has carried out virrey@s orders concerning legal case against Torres, Charged with embezzling funds of Alcabala. (J. H. Ochs, January 1988)

According to vandos, use of Mescal prohibited, and Corbalan will pass orders relating alcohol use to judges. Corbalan thanks Croix for position as governor; Belena's request of approval of chapter of instruction for directing Alamos treasury regarding return of silver and gold approved by Corvalan. Accounting of gold and silver consigned to Echeveste for processing. Report heavy rains ruining crops and mill in Horcasitas, and loss of wheat destined for troops. Request for funds for Sonora expedition and for the Alamos treasury; viceroy informs Corbalan of 4% Alcabala charge; receipt of vandos and description of their contents, including banishment of Jesuits. Echeverte provided with 67o357 pesos and supplies for the expedition, and request for more funds. Accounting of amounts of iron at Alamos factoria and its value. Corbalan informs Croix that he is sending documents on military Inspections of troops to be sent to the expedition, as well as documents on military expenses. Viceroy to Corbalan regarding prohibition of Indian use of alcohol, Indian excesses (robbery, insults) and need for punishment. Delivery of silver late, and discussion of availability of quicksilver. Lack of food supplies in Rosario, and insufficient amounts to supply boats or send to California; Valenzuela appointed capitan and Justica mayor in Mazatan. (L. L. Woodward, July 1989)

Mayordomo Lucas of hacienda de los Amoles ordered to appear before Aduana to testify as to distribution of effects and payments to peones, Vaqueros and ranch hands. Judicial process involves collection of Alcabala on claimed expenditures for this purpose by Valiente, the administrator of the hacienda Amoles. Lucas hesitant to testify incurring recriminations from bosses. Proceedings moved to hacienda to facilitate access to witnesses and financial documents. Officials appear at Lucas' home to enforce order he testify; his wife screams at them she does not know his whereabouts and that he only obeys orders of his boss. F. 9 is lista de generos for San Pedro de Ibarra, Rancho de los Amoles containing quantities and prices for household goods, tools, sewing materials, clothing (certified by Armesto). For continued lack of cooperation of hacienda owners/administrators Valiente is to appear at proceedings in Guadalcazar and further action if necessary to be taken by higher officials, including viceroy. Many legal sections from the recopilacion referenced. (J. M. Johnson, September 1989)

Documents concern remaining tax to be collected on goods brought in by hacienda Amoles administrator as supplies and wages for peones. Alcabala collector requires administrador Valiente to present his financial records to verify quantities and prices for determination of outstanding tax to be paid. Detailed lista de generos (frame #9, within expediente) specifies numbers and references to pertinent sections of recopilacion, discussion of fines to be imposed if taxes underpaid, and receipts for taxes already collected. (J. M. Johnson, September 1989)

Accounts consist of listing of clothing and supplies for settlers and recruits for Monterrey expedition by households, sometimes detailed by quantity and prices. Later marginal notes comment on purchases and actions taken. Detailed list provided of items sold to Moncada for expedition. Later dated Yumas, theft of horses and mules, Alcabala, petition of Joseph Villa for past due pay, commissions for various soldiers, deserters on Rio Colorado expedition and expenses incurred on same. (J. M. Johnson, July 1988)

Series by autos concerning tributes alcavalas in Nuevo Leon region. Lists of livestock and prices of various types of domestic animals are stated as well as merchant tax owed by individuals. Distances between various towns given. (J. Acheson, March 1988)

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)

Secret investigation of Alvarez de Nava ordered by virrey. Have you known Alvarez de Nava; what is quality of his work; opinion of others in San Carlos of Alvarez de Nava; if he is sociable; if he has used wealth of Alcabala for personal profit; involvement in silver mining; if he is friends with governor; and if he has caused trouble--7 witnesses respond. Escandon writes Cruillas concerning mining in Tamaulipa; mining operation continuing despite illness and invasion of Apostate Indians of which it is now free although Principal Miner dead. (L. L. Woodward, October 1988)

Reports by asesores, visitadores, regidores suggesting high; 2, spread of disease among cattle and sheep which causes hair to fall out; 3, sterility of seeds provided for planting; 4, Indian depredations; 5, Estanco de sales competes with local salt industry; 6, moral degeneration and lack of discipline of troops in Nuevo Santander. To deal with last problem, suggest payment in cash be terminated to prevent rampant gambling among troops. Repeat of accusations against Gonzalez Santianes that he has not done enough to prevent Indian attacks. Notes throughout state of poverty in Nuevo Santander, except for discovery of mineral de tamaulipa (?). Beginning folio 235, detailed lists of livestock stolen from inhabitants of Altamira between 1768 and 1772. Followed by Series of less detailed accounts of livestock theft and murder committed against various Villas and rachos in area. (A. Tukey, July 1989)