Taxes, Alcavala....Indian Tribute....Fifths of the Mines....Lances....Stamped Paper....Tobacco....Media Anata....Aprovechamientos.... Composicion and Confirmacion of Lands....Royal Ninths....Venal Offices....Estrays....Confiscations....Fines....Vacant Successions....Almoxarifasgo....Corso....Armada....Consulate....Cirquito....Vacant Benefices....Mesada Ecclesiastica....Media Anata Ecclesiastica....Restitutions....Bulls.

The system of taxation in the Spanish colonies was as complicated as their law suits in the courts of justice, and the ingenuity of the theory practised in the exchequer can only be equalled by the resignation of the people to the practice. The alcavala was the most ancient and most productive tax in the colonies; it was granted by the Cortes to the King of Spain, in 1342, to defray the expenses of the war against the Moors. At that time it was rated at five per cent., but in the year 1366 it was increased to ten per cent. The order for the collection of this tax in Peru was issued in 1591; it was first fixed here at two per cent., and afterwards increased, according to the exigences of the state, and the submission of the people, to six and a half per cent.

This tax was levied on every sale and resale of moveable and immoveable property; all merchandize, manufactured produce, animals, buildings, in fine, all kinds of property were liable to this impost the moment they were brought into the market, and all contracts specified its payment. Retail dealers generally compounded according to their stock and presumed sale, and were compelled to abide by the composition.

Those indians who became subject to the law of conquest, that is, all whose forefathers did not voluntarily resign themselves to the Spanish authorities, and solicit a curate, without causing any expense to be incurred in their discovery or subjection, paid an annual tribute from the age of eighteen to fifty. This tribute varied very much in different provinces; some paying seven dollars and a half a year, others only two and a half. An indian might redeem his tribute by advancing a certain sum, proportionate to his age and the annual tribute. The tax was collected by the subdelegados, governors of districts, who were allowed six per cent. on the sum gathered, according to the tribute roll, which was renewed every five years by a commissioner called the visitador. This direct tax was more irksome to the people than any other, and caused much general discontent, although those who paid it enjoyed privileges more than equal to the impost.

All metals paid to the King a fifth, for the collection of which proper officers and offices were established. Gold in its native state was carried to the royal foundry, casa real de fundicion, where it was reduced to ingots, each of which was assayed and marked, its quality and weight being specified; after which the fifth was paid, and then it was offered for sale. Silver was also taken in its pure state, called piÑa, and it was contraband to sell it until it had been melted, and each bar marked in the same manner as the gold. Base metals were subject to a similar impost, but reduced to bars by the miners, who afterwards paid the fifth.

Titles paid an annual fine of five hundred dollars each to the King, unless the person in possession redeemed it by paying ten thousand dollars. This tax, although unproductive in some parts, was worthy of attention in Lima, where there were sixty-three titled personages, marquises, counts and viscounts.

All judicial proceedings in the different courts of justice, civil, criminal, military and ecclesiastical; all agreements, testimonies, and public acts, were required to be on stamped paper, according to a royal order dated in 1638. It was stamped in Spain, bearing the date of the two years for which it was to serve, or was considered to be in force; after which term it was of no use. The surplus, if any, was cut through the stamp, and sold as waste paper, and the court took care to supply another stock for the two succeeding years. If the court neglected to do this, the old paper was restamped by order of the Viceroy, bearing a fac simile of his signature. There were four sorts of this paper, or rather paper of four prices. That on which deeds and titles were written, or permissions and pardons granted, cost six dollars the sheet; that used for contracts, wills, conveyances and other deeds drawn up before a notary, one dollar and a half; that on which every thing concerning a course of law before the Viceroy or Audience was conducted, half a dollar; and for writings presented by soldiers, slaves, paupers and indians, the fourth class was used, and cost the sixteenth of a dollar each sheet. The first sheet of the class required in any memorial or document, according to the foregoing rules, was of that price, but the remainder, if more were wanted, might be of the fourth class or lowest price, or even of common writing paper.

Tobacco was a royal monopoly, a price being fixed by the government on the different qualities of this article, according to the province in which it was grown; at such price the whole was paid for; after which it was brought to Lima, where it was sold at an established rate at the estanco, or general depÔt. If any person either bought or sold tobacco without a license, confiscation of the article and a heavy fine were the result, and frequently the whole property of the offender became a forfeit. On an average, the King purchased it at three reals, three eighths of a dollar, per pound, and sold it again at two dollars; but such was the number of officers employed to prevent smuggling, collect the tobacco, and attend the estanco, that, on the whole, the revenue suffered very considerably, although the profit was so great. Snuff was not allowed to be manufactured in Peru; one kind called polvillo was brought from Seville, and rappee from the Havanna; but both were included in the royal monopoly. To secure the tax imposed on tobacco, no one could cultivate it without express permission from the Director; and, on delivery, the planter was obliged to make oath as to the number of plants which he had harvested; also that he had not reserved one leaf for his own use, nor for any other purpose. This tyrannical monopoly produced more hatred to the Spanish government than all the other taxes. Not only every tobacco planter, but every consumer joined in execrating so disagreeable an impost.

The media anata, or moiety of the yearly product of all places or employments under government, was paid into the treasury, or rather reserved out of the stipend when the payment was made by the treasury. This moiety was deducted for the first year only, and if the individual were promoted to a more lucrative situation, he again paid the surplus of his appointment for one year.

Aprovechamientos, or profits, were, in seized goods, the excess of their valuation over their sale, which excess was paid into the treasury so that the King took the goods as they were appraised by his officers, and appropriated to himself the profit of the public sale.

Composition and confirmation of lands were the produce arising from the sale of lands belonging to the crown, and the duty paid by the purchaser for the original title deeds.

The royal ninths, novenos reales, were the one ninth of all the tithes collected: the amount was paid into the treasury. Tithes were established in America by an edict of Charles V. dated the 5th of October, 1501. They were at first applied wholly to the support of the church; but in 1541 it was ordained that they should be divided into four parts; one to be given to the bishop of the diocese, one to the chapter, and out of the remainder two ninths should belong to the crown, three for the foundation of churches and hospitals, and four ninths for the support of curates and other officiating ecclesiastics. This distribution was afterwards altered, and the seven ninths of the moiety were applied to the latter purpose. The tithe on sugar, cocoa, coffee and other agricultural productions which required an expensive process before they were considered as articles of commerce paid only five per cent.; but ten per cent. was rigorously exacted on all produce and fruits which did not require such a process. Tobacco, being a royal monopoly, paid no tithes.

All offices in the cabildos, excepting those of the two alcaldes; those of notaries, escribanos, receivers and recorders of the audience, paid a fine to the King on his appointment, in proportion to the value of the office, but the incumbent was allowed to sell his appointment, on certain conditions established by law, which conditions, however, almost debarred any person from being a purchaser.

All property found was to be delivered to the solicitor of the treasury; and if it remained one year unclaimed it was declared to belong to the crown. All contraband or confiscated property paid to the King the duties which would have been paid had the commodity been regularly imported or exported; after which the value produced by sale, the aprovechamiento being deducted, was divided among the informer, the captors, the intendant, the Council of Indies and the King. Fines imposed as penalties in the different courts of justice belonged to the crown, and were paid into the treasury. The property of any person dying intestate appertained to the King. The revenue arising from commerce was exacted under a great many heads, and was as complicated a system as the rest of the Spanish proceedings, which appeared to be directed to the employment of a number of officers and the diminution of finance.

The almoxarifasgo was paid on whatever was either shipped or landed; on entering any Spanish port five per cent. was paid, on going out, two per cent.

The corso was levied on entry as well as departure, being in both cases two per cent. The duty called armada was a tax established for defraying the expenses incurred in the protection of vessels against pirates; that of corso against enemies in time of war; but although the former might not exist, and the latter have ceased, the tax was still levied, in contradiction to the old rule, that the effect ceases with the cause. The armada was four per cent. on entry, and two on departure. The duty of the consulate was received at the maritime custom houses, and the product accounted for to the tribunal; it was one per cent. on entry, and one on departure.

Besides the foregoing taxes, the tariff taxes were paid, the list of which would be too long for insertion. In 1810 the Viceroy Abascal issued a decree, by which British manufactured goods were permitted to be brought across the Isthmus of Panama, and thence to Callao, on condition of their paying a duty of thirty-seven and a half per cent., called el derecho de cirquito, circuit duty, in addition to all the other taxes. A merchant in Lima assured me, that having remitted thirty thousand dollars to Jamaica, to be employed in the purchase of cotton goods, the expenses of freight, the porterage, and the duties together amounted to forty-two thousand three hundred and seventy-five dollars by the time the goods were warehoused in Lima.

Among the ecclesiastical contributions to the state were major and minor vacancies, which were the rents of vacant bishoprics, prebendaries and canonries; these rents were paid into the treasury until the new dignitary was appointed, and took possession of his benefice.

The mesada ecclesiastica was the amount of the first month, or the twelfth part of the annual income of each rector after his presentation to a new benefice. This was estimated by the solicitor of the treasury, and religiously exacted.

The media anata ecclesiastica was the proceeds of the first six months which the dignitaries and canons of the chapters paid out of the income of their benefices. Restitution was the money which penitents delivered to their confessors, being the amount of what they believed they had defrauded the crown, by smuggling, or other unlawful practices. The name of the restitutionist was kept a profound secret; all that the confessor had to do was, to deliver the money he might receive to the collector at the treasury. This was giving to CÆsar the things that are CÆsar's.

The greatest amount of revenue which the King received from the church arose from the sale of bulls; and of these there was a great variety. Jovellanos says, in his description of the pope's bulls, "that they are a periodical publication of the highest price, least value, meanest type, and worst paper; all buy them, few read them, and none understand them."

The bulls were first granted by the popes as a kind of passport to heaven to all those who died in the wars against infidels; they contained most extraordinary dispensations, both with respect to Christian duties in this world and to the punishment due to crimes in the next; and although the crusades, and other wars that drove men to heaven, or to some other place, at the point of the lance, or sword, had ceased, yet the influence of the bulls in increasing the revenue was of too great importance to the king for him to allow them to die with the cause that gave them birth: their effects were too useful to be renounced.

According to the original terms of the bulls, no person could reap the benefit unless he were actually serving in the war; afterwards he might procure a substitute and remain secure at home; but now he can enjoy the blessings of peace at a much cheaper rate. The bulls sold in South America were, the general bull for the living, or of the holy crusade; the bull of lacticinios, milk food; of composicion, accommodation; and the bull for the dead.

The general bull for the living retained its virtue in the hands of its possessor for two years, at which period it expired, but the benefit might be renewed by purchasing another. The advantages derived from the possession of this bull included generally all those of the other three though not in so direct a manner; having this, no cases were reserved for papal absolution; all kinds of vows might be released, excepting those which would contribute more to the church by their fulfilment; blasphemy was forgiven; any thing except flesh meat might be eaten on fast days; and one day of fasting, one prayer repeated, or one good deed done, was equal to fifteen times fifteen forties of fast days, prayers, or good deeds done by the unlucky being who had not purchased this bull. Nay more—the buying of two bulls conveyed to the purchaser a double portion of privileges. The price of this precious paper varied according to the rank of the sinful purchaser: a viceroy, captain-general of a province, lieutenant-general of the army and their wives paid fifteen dollars for each bull; archbishops, bishops, inquisitors, canons, dukes, marquises, and all noblemen, also magistrates and many others, five dollars each; every individual who was in possession of property to the amount of 6000 dollars, paid one dollar and a half for his bull; and all persons under this class enjoyed all the privileges conceded to the rich and powerful, for two and a half reals, or five sixteenths, of a dollar each.

The bull of lacticinios, or milk food, was issued for the benefit of the clergy, they not being allowed by the general bull to eat such dainties on fast days; but as the result did not answer the expectations of the crown the commissary-general recommended the laity to purchase it for the prevention of conscientious scruples. Archbishops, bishops, and conventual prelates paid six; canons, dignitaries and inquisitors, paid three; rectors and curates one and a half, and all other secular priests one dollar for each bull. A celebrated Spanish writer, speaking of this bull, says, "the holy father has only allowed them these dainties when they can be procured, another bull is wanting to eat them at all events, but for this purpose the bull of composicion may be made to answer."

This bull of composition, or accommodation, is monstrous; for it gives to the possessor of stolen property a quiet conscience and absolute possession, on condition that he has stolen it evading the punishment applicable by law; that he knows not the person whom he has robbed or defrauded, and that the knowledge of this accommodating bull did not induce him to commit the theft. Thus this papal pardon by accommodation or agreement insures to a lawless villain a quiet possession of property, the means of acquiring which ought to have been rewarded by the hangman! The possessor of the unlawfully acquired property fixed a value on it, and purchased bulls to the amount of six per cent. on the principal. Only fifty bulls could be purchased in one year by one individual, but if he required more, he applied to the commissary-general, whose indulgence might be purchased.

The bull for the dead was a kind of safe conduct to paradise—the masonic sign to Saint Peter for admission there, or a discharge from purgatory, if the soul of the deceased had reached this place before the bull was purchased, or if by some mishap the name of the individual had not been written on it, or had been wrongly spelled. How unfortunate must those pious Christians have been who lived, or rather who died at a great distance from the bull vender, or who had not the means of purchasing this pontifical passport; for every person must have one, the article not being transferable, because this would injure the market; but any person was allowed to purchase more than one and at any period after the death of the person he wished to befriend, as its powerful influence might be extended to the general benefit and alleviation of souls in purgatory. Thus it is that piety when accompanied with money has wonderful powers! All persons included among the first class of purchasers of the general bull paid six eighths of a dollar, six reals, for one for the dead, if he belonged to this class, but if he were of the fourth it only cost two reals, two eighths of a dollar.

I shall not pretend to give an estimate of the sum produced by the taxes, the jealousy of the Spaniards towards a foreigner being so great that it would have been dangerous for me even to have inquired. The two following items I obtained by chance: