Gestión fiscal - History Lab https://historylab.es Fri, 20 May 2022 07:50:49 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 https://historylab.es/wp-content/uploads/2021/06/cropped-icono-historylab-32x32.jpg Gestión fiscal - History Lab https://historylab.es 32 32 Expansion of San Luis Potosí at the end of the 17th century https://historylab.es/expansion-of-san-luis-potosi-at-the-end-of-the-17th-century/?utm_source=rss&utm_medium=rss&utm_campaign=expansion-of-san-luis-potosi-at-the-end-of-the-17th-century Sat, 19 Feb 2022 16:32:18 +0000 https://historylab.es/2022/02/19/expansion-de-san-luis-potosi-a-finales-del-siglo-xvii/ Expansion from the town of San Luis Potosí to regulate agricultural, livestock and mining production in the late 17th and early 18th centuries

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]]> Throughout the second half of the 18th century, the city councils were the agents in charge of controlling and regulating different territories in New Spain, controlling income, expenses and the territory itself from the figure of the viceroy. San Luis Potosí was one of the most important nuclei in this organisation, instructing new officials in governmental matters in order to manage the finances of different cities.
Traditionally, the government of these cities was the responsibility of the aldermen, who were granted goods and lands in exchange for obtaining resources to satisfy the different public needs of the citizens registered in their territory thanks to their administration. Theoretically, this was not a problem until the Ordenanza de Intendentes stated that a fundamental task of the intendants was to ask the town councils for a report on their own property and taxes, with special emphasis on expenses and surpluses. With the results, the Council of the Indies could regulate the goods in order to minimise the surplus and obtain the remaining amount for the crown.
The tension between the regidores and the guidelines of the newly arrived intendants was more than evident. Until the second half of the 18th century, the surpluses in the cities served to legitimise the certain independence they enjoyed, but the intendants soon saw this wealth as another element to defend their power in the territories. Both applied regulations that gave them legitimacy to control these resources, so that conflict was practically assured if they could not reach an equitable agreement.
In this situation, the city council of San Luis Potosí undertook a northern expansion project that sought to regulate and integrate the agricultural and livestock production of the region, as well as the mining centres and the entire population that settled in its jurisdiction. The trade route to Mexico City and the corridor to Veracruz served as an articulator of the territory, a point for territorial pacification, and San Luis also managed to extend its influence to the Gulf of Mexico.

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]]> Revenues of the Holy Brotherhood between 1478 and 1498 https://historylab.es/revenues-of-the-holy-brotherhood-between-1478-and-1498/?utm_source=rss&utm_medium=rss&utm_campaign=revenues-of-the-holy-brotherhood-between-1478-and-1498 Sat, 19 Feb 2022 16:29:48 +0000 https://historylab.es/2022/02/19/ingresos-de-la-santa-hermandad-entre-1478-y-1498/ Graph showing the dynamics of the income of the Holy Brotherhood since its implementation in 1482

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]]> Shortly after the accession of Ferdinand and Isabella to the Castilian throne in 1474, a process of restructuring and reform of the institutional structures of the State began, especially those dedicated to taxation and tax practice in order to cope with the new expenses that the crown would have to bear. The Royal Treasury had to face these circumstances by creating and establishing the “extraordinary” revenue as an additional tax category.
The establishment of the General Brotherhood in 1476 was justified as a means of restoring peace throughout the kingdom, but the intention of creating an army under the direct authority of the throne without putting too much strain on the weak Royal Treasury, which was in the process of reconstruction, could not be concealed for long.
This movement was prompted by the need for large sums of money in a short space of time, as a result of pressing needs such as the war in Granada at the end of the 15th century or the wars in Naples between 1494 and 1504. Revenues, therefore, were calculated in accordance with expected expenditure and not the other way round, denying the redistributive nature of the taxation practice that has presided over most tax systems.
The key to understanding the extraordinary revenues of the crown were the loans, understood at this time as the issuing of a small debt in exchange for financing. Since it was not considered as just another tax on the population, all subjects were eligible to pay loans without being limited by the directives of the General Brotherhood.

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