Tribute and Calamity in Central New Spain, 1727-1762. The Limits of Fair Taxes

This article studies viceroyalty tax policies towards the population of New Spain and examines the legal and moral pact between the viceroy and the  Indians.  The  author analyzes legislation and tensions between the two parties during the Eighteenth-century crises and epidemics. These tensions  tur...

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Detalles Bibliográficos
Autor: Molina del Villar, América
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2004
País:México
Institución:EL COLEGIO DE MÉXICO
Repositorio:Historia Mexicana
Idioma:español
OAI Identifier:oai:oai.historiamexicana.colmex.mx:article/1412
Acceso en línea:https://historiamexicana.colmex.mx/index.php/RHM/article/view/1412
Access Level:acceso abierto
Palabra clave:New Spain
taxation
legislation
tax evasion
epidemics
18th Century
Nueva España
tributación
legislación
evasión fiscal
epidemias
siglo XVIII
Descripción
Sumario:This article studies viceroyalty tax policies towards the population of New Spain and examines the legal and moral pact between the viceroy and the  Indians.  The  author analyzes legislation and tensions between the two parties during the Eighteenth-century crises and epidemics. These tensions  turned  into expressions and reactions of nonconformity towards the  payment of tributes considered unfair: Indian demands against authorities, fleeing and fiscal evasion. This work describes and analyzes these actions among  the Indian  populations of central New Spain. Its conclusions help understand not only the system of tax collection from Indians in times of crisis, but also the historical discussion on the moral and legal bases of fair and equal medieval taxes, which later gave place to the New Spain tributes.