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ORDINANCES AND STATESMANSHIP OF CORTÉS.
appeared to repress the evil, but it was not until the development and reorganization of the treasury department that any improvement took place, with such measures as the abolishing of personal service, and the assessing of tribute solely by officials, supervised by inspectors and the clergy.[1]
- ↑ For the different branches and their routine, see Recop. de Indias, ii. 385 et seq.; Fonseca, Hist. Hacienda, v. 13, etc. Though needing means, the crown was quite moderate in its demands, which 'should never be allowed to exceed those of the pagan rulers, lest the change to Christian ruling compare unfavorably with previous condition.' In Mendoza's time, accordingly, the tax was reduced to the small sum of 32 reales de plata for each Indian, or 'ocho tostones' as Fonseca puts it. Id., i. 413-14. In 1571 the tribute was fixed at 712 reals of regular money and one fanega of maize for married taxpayers; one real extra for widowers; and half of what they paid for unmarried of both sexes. The laws in the Recopilacion, ii. 225 et seq., ordain that subdued Indians collected in towns pay only half their original tribute for the first two years; if unconverted, the doctrina share is to be set aside for providing ministers and hospitals. A later decree of 1607 exempted for ten years from tax and service those who voluntarily submitted to sovereign and church, Those not residing within such exempt district, or subject to encomenderos, must pay. Tax levy begins with the unmarried man after the eighteenth year. Caciques and their eldest sons are exempt; also women and alcaldes. No tax must be collected save that declared by the official assessor. Only two to three staple articles should be collected in one town. Laborers should not be taken away from their towns to work in plantations. The encomendero must take away tribute from the towns to his residence at his own cost, and levy none in case the crops fail. Personal service was abolished by law of 1549, which had to be reënforced by later cédulas, ordering produce or money to be paid instead, and so forth. See also Zamora, vi. passim; Fonseca, Hist. Hacienda, i. 416, etc. Authorities, of greater or less value, consulted in addition to those cited in preceding chapters: Col. Doc. Inéd., i. 99-100; Puga, Cedularto, 7-71; Squire's MS., ii. 59-62; Oviedo, iii. 436, 465-77; Ternaux-Compans, Voy., ser. ii. tom. v. 5, 6, 80-5, 212-41, 276-93; Pacheco and Cárdenas, Col. Doc., ii, 224-5; iv. 567-71; v. 556-61; vi. 170-82, 276-7, 294; vii. 290-338; xii. 213-15, 277-97; xiii. 53-82, 104-8, 132-72; xiv. 43; xxiii. 353-68; xxvi. 5-29, 135-84, 298-351; Torquemada, iii. 253-7; Icazbalceta, Col. Doc., i. pp. xlix. — liv., 470-510; ii. 4-24, 545-53, 592-3; Chimalpain, Hist. Cong., i. 295; ii. 91-113; Cortés, Escritos Sueltos, 26-101, 169-74; Libro de Cabildo, MS., passim; Motolinia, Hist. Ind., 18-19; Recop. de Indias, tom. ii. 39-45, 268-9; Cortés, Hist. N. Esp., 370-99; Ramirez, Proceso, 6-25, 73-6, 179-84; Las Casas, Regio. Ind. Devastat., 25 et seq.; Salazar y Olarte, Cong. Amex., 19-21; Prescott's Mex., iii. 259-65, 327-8; Alaman, Disert., i. 142-6, 171-91, 255-6, app. 105-43; ii. 30, 63-78, 178-80, 309-17; Mex. Extractos de Cédulas, MS., 2-6; Ramirez, Doc., MS., 272-4; Remesal, Hist. Chyapa, 44-6: Monumentos Domin. Esp., MS., 58, pt. v. 5, 6; Archivo, Mex. Doc., i. 19, passim, ii. 31 et seq.; Panes, Extencion V. Cruz, MS., i; Rivera, Gob. Mez., i. 16-17; Vetancurt, Trat. Mex., 6; Mendieta, Hist. Ecles., 519-29; Rivera, Hist. Jalapa, i. 41-57; Pizarro y Orellana, Vovones Ilustres, 103-6, 122-3; Gonzalez Davila,
33-5, 1083-4. Nor did the disappointed longers for a share in the plunder fail to join in the cry, accusing Cortés above all as one who had assumed for himself the best and most numerous provinces, with some 200 rent-rolls, and several millions in treasure. Cortés, Residencia, 1. 27-8, 68-9 et seq. The tribute embezzled by him from Tezcuco alone was estimated at 60,000 castellanos, and yet the crown received during the first three years after the fall of Mexico only about 150,000 in fifths, besides some costly presents.
