auditors' office for the united management of Indian tributes and the quicksilver branch was established by Viceroy Monterey. In 1651, however, the two branches were disconnected, and the contadoría de tributes became a distinct department, with an administrator general at the head whose jurisdiction extended over all New Spain.[1]
The next productive impost introduced into New Spain was the alcabala,[2] or excise, collected upon all salable commodities. This duty had its origin in Spain, at what date is uncertain; but in 1342, and for a long period afterward, the right of collecting it was periodically conceded by the córtes to different Spanish monarchs to defray expenses of war, till finally it became a fixed source of revenue. In 1558 Philip II. after consultation with his councillors decided to introduce the alcabala into the Indies, and in 1568 issued a royal cédula to the viceroys ordering it to be established in Peru and New Spain.[3] Some delay, however, occurred in the formation of a tariff, and the organization of the department; nor was it before October 1574 that the viceroy Martin Enriquez issued his proclamation, specifying in detail the articles to be taxed.[4] On the 27th of November following he appointed Gordian Casasano, secretary of the audiencia,
- ↑ Villa-Señor, Teatro Amer., i. 45; Fonseca and Urrutia, Hist. Real. Amer., i. 419, 424. The proceeds of this tribute in all New Spain paid into the royal treasury during the years 1765 to 1778 inclusive amounted to $11,345,224, and for the years 1779-1789, $8,438,704. Id., 451. In 1798 the net amount was $1,214,217. Notic. de N. Esp. in Soc. Mex. Geog., 25.
- ↑ Different opinions exist concerning the origin of the word alcabala. The Arabian al-cabâla, much used among the Arabs, meaning adjudication of certain land, or any other object, through a tax or tribute which it was obligatory to pay to the royal treasury; later it became the name of the tax itself. Glosario, in Cartas de Indias, 873-4. From the Arabic cabala or cabele, signifying to receive, to collect, to deliver. Moreri and Miravel y Casadevante, i. 292. From the Hebrew verb caval, to receive, or perhaps from the Latin gabella, by which the Romans understood duties on sales. Escriche, Dicc. Regis. Juris., 118. In our own language gabel, tax, custom, duty, from the Anglo-Saxon gafel, and Gothic giban, to give; the German Abgabe. A prevalent Spanish notion is that the word is derived by corruption from al que vala; that is, algo que valga, something of import; the expression being used when the cortés were requested to provide necessary funds for the royal treasury.
- ↑ Consult Recop. de Ind., ii. 498.
- ↑ 'Desde luego quedaron por entonces exentos los indios, las iglesias y las
