classes,[1] whose efforts were assisted by reports from the provincial governors on the economic condition. Among the results was a continuance of the five per cent tax on urban rents, and the impost on articles of consumption, a levy of one per cent on money in circulation, and an additional fifty per cent on tobacco. The latter measures proved so onerous that they were repealed, and instead of them was placed a direct contribution on property and income. Fixed without sufficient data, and affected by the long reign of disorder, the contribution proved difficult to collect, and led rather to arbitrary exactions,[2] before which Calleja never shrank. Indeed, in December he again called on the merchants for a loan, this time increased to two millions. The struggles of the finance department, however, and the failure to carry out the promise of hypothecation and repayment had created a reaction, so that the first appeal elicited only a paltry hundred thousand. Pressure was thereupon applied without compunction, often with a doubling or trebling of the amount assigned.[3]
An encouraging adjunct to those dispositions was the enforcement of economy in government departments, partly by stopping all extra salaries, contingent expenses, and gratuities, save those granted in campaigns.[4] Several changes were also made among officials, Secretary Velazquez de Leon,[5] for one, being
- ↑ Calleja's decree of April 17th contains the appointees, representing mines, agriculture, church, and other departments. Gaz. de Mex., 1813, iv. 422-3.
- ↑ It was passed by a representative meeting of Nov. 15th, and proclaimed Dec. 16th. The sale of tobacco fell so rapidly after the 50 per cent tax of July 4th, mainly owing to the growth of contraband, that the repeal had to be made by Dec. 11th. Dispos. Varias, ii. 23; Pinart Coll., print i. doc. 15. Mendíbil explains some of the difficulties Calleja had to contend with. The government had recommended a lottery, issue of copper coinage, and hypothecation of national property. For nature of contributions on ecclesiastic corporations, see Hernandez y Dávalos, Col. Doc., v. 247-9. For regulation of custom-house duties, see Gutierrez, Leyes Ref., 449-56.
- ↑ Alaman furnishes some instances. Hist. Méj., iii. 433.
- ↑ Orders had come to Venegas for reducing salaries, but the increased cost of living, etc., made it not advisable to obey.
- ↑ He had stood suspected among the Spaniards ever since the time of Iturrigaray.
