CHAPTER XXXI.
REVENUE AND FINANCE.
1500-1809.
Treasury Department Established — Royal Officers — The Department as Fully Organized — Regulations and Restrictions — Collection of Revenue — The King’s Fifth — Smelting — Tribute — Quicksilver — Customs Duties — Imports and Exports — The Manilla Trade — Royal Monopolies and Sale of Offices — Gambling License — Liquor Traffic — Taxation — Sale of Indulgences — Tithes — Cacao as Currency — Establishment of a Mint — Coinage — Income.
The treasury department of New Spain may be said to have been organized early in 1524, with Cortés as governor and captain-general, when Rodrigo de Albornoz was appointed as contador, Gonzalo de Salazar as factor, Alonso de Estrada as treasurer, and Pedro Almindez Chirinos as inspector of smelting works. The interference of these officials in gubernatorial affairs, and their assumption of prerogatives not rightly appertaining to the treasury, led to the establishment of a more thoroughly organized department which, as occupation progressed and the sources of revenue increased, became enlarged by the creation, from time to time, of different branch departments at the ports, and in all important districts. From 1528 to the end of the eighteenth century, laws in great number were passed describing the duties and curtailing the independent action of the royal officers of the treasury, providing against fraudulent practices, and protecting in every way the interests of the crown. If a cédula was issued which became inoperative, it
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