Taxes

Attempts to regulate Sinaloa salt trade, levy tax one peso per load. Proceeding more slowly with salt tax in Yaqui area, however, because of nature of Indians. (T. Sheridan, 1976)

Account all revenues, expenses branch royal treasury Alamos 1770, including various mining taxes, royal monopolies (mercury, sealed paper, salt, papal bulls), money expended various military matters. (T. Sheridan, 1976)

Vizcarra, accused of disloyalty, murder and other crimes held in jail at Durango. Sentenced by comandante general Ugarte to 10 years of hard labor in leg chains to be served at real obrage of Encinillas. Intendente of Durango, Diaz protests to virrey that actions by Ugarte involving military courts belonged to office of intendente, therefore accuses gobernador of insubordination and comandancia of incompetence. Requests from virrey copy of real cedula of 1785 defining duties. Interesting for conflict between officials over jurisdiction and responsibilities of intendency versus gobernador of Provincias Internas during period of implementation of administrative changes in New Spain. Documents include royal cedula outlining reorganization of Provincias Internas, responsibilities of gobernadores, intendentes and other officials toward office and king. Topics include taxes, administrative territories and interaction between civil and military departments, fiscal obligations, salaries, goals for defense and economy. Galvez' dictado provides information specific to conflict of responsibilities and personnel undergoing administrative changes in Provincias Internas in 1786. (J. M. Johnson, August 1987)

Brief correspondence, intermitant since intendente is inspection delayed due to Corbalan's illness; Dean of real Audiencia advises that Antelo is fugitive dressed in Robes of a Religioso fernandino, viceroy orders Antelo's arrest; irrigation Canal for Seris; report on pearl fishing; budget projection requested for rebuilding churches at Charay and Suaqui; questions over intendente's salary since June 1770, including military expedition; Croix relates Seri uprising. F. 396 is good summary of contents since it is representationes from Corbalan to viceroy for February 6, 1777 to July 30, 1778. Alcabala tax on gold; Corbalan reports that while traveling he received no Superior orders from viceroy; intendente explains why he returned to Alamos, instead of Arizpe, governor of Sonora detained in Chihuahua. (J. M. Johnson, April 1988)

Correspondence consists of short dicussions of the following: poor wheat crop of the Seris; payments to Compania Volante de Terrenate and Dragones de Espana; expenses of military expedition in province; delay of Corbalan's trip to Mexico; revision of schedule of postal service between Rosario and Guadalajara to permit collection and distribution from/to other settlements; sale and transportation of bell from Suaqui; discrepancy of amount of mercury received vs. expected; alcabala paid on ore to real casa. (J. M. Johnson, April 1988)

Administrative correspondence which briefly discuss following from mining, papel sellado, bulas and inventory. Ff. 160-163 list war expenses and summary statement. Other documents deal with crop planting and irrigation for Seris; transportation of mules to California by the Paquebot la Concepcion; mining regulations; provisions for Seris and Sibubapas; establishment of a postal system for province; revenue from tobacco. F. 171 is Superior orders received by Corbalan from the viceroy for November - December , 1773. Ff. 181-182 are representations directed to viceroy by intendente for December , 1773 to February, 1774. Viceroy advised that Corbalan will travel to Rio Hiaqui to resolve Bucareli for March 1774. (J. M. Johnson, March 1988)

Administrative correspondence of intendente Corbalan, primarily brief commentary on ongoing communication between him and viceroy as summarized in the superiores Ordenes and representaciones. Viceroy's responses, dated several months later, directly follow intendente's comments/inquiries. Ff. 81 reorganization of intendency, intendente's duties and salary; distribution of land, water rights, irrigation and religious education of Seris on Tiburon. Ff. 84-86 relate death of governor Sastre, execution of his will (Albacea), and responsibility of real Casa to determine amount of king's fifth on a gold nugget found in his possession. Ff. 94-95 are taxes on tobacco, playing cards and gunpowder; salaries for religious from Jalisco serving in Sonora; collection of tribute from Indians; need for better accounting for collecting royal fifth on ore mined in province; scarcity of Moneda sellada in circulation; and status of crops, workshops and personnel assigned to Indians in reduccion. Ff. 122-123 is certificate of death of Alfonso Ruiz Zorzano. Other documents briefly general of mines to be postponed due to illness and bad Weather; reduccion of Hiaques on Tiburon, recommends pardon of capitan Calisto for good behaviour, after involvement in uprising; gold nugget of Sastre not found among his possessions. Ff. 136 & 138 are superiores Ordenes from Bucareli for February-March, 1773. Ff. 142-144 are representacions of intendente to viceroy for April-June, 1773 which include fishing; rebuilding mission churches in Suaqui and Charay and completion of irrigation (acequia) for Seris in Pitic. (J. M. Johnson, March 1988)

Brief administrative reports deal with: Abuses of extraction of silver without assaying; actions taken against cardplayers who set bad example for others; collection of tribute and distribution of lands to Indians; provisions to California penninsula by caravan; fiscal status of collection of alcabala in province; murder of Gil de Berrave by Tiburones, detailed account in ff. 77-78 of incident; and report on what remained after house and mission property destroyed. Gallo to take over work of Gil with Seris. Discussion of executions of indians held responsible for Gil's murder and ways to prevent future uprisings. Death of gobernador Sastre reported; Azuela to take over his duties. (J. M. Johnson, February 1988)

Brief commentaries re: defense of Alamos; visit by Oconor and new regulations for presidios; finances of mounting 4 presidios amobiles on frontier and distribution of arms to civilians in these areas; income from tobacco, gunpowder, playing cards; lack of moneda sellada in province. (J. Johnson, February 1988)

(J. Tapia, July, 1987).