Titre : Instruccion de Administradores de Aduanas ...
Éditeur : Mexico
Date d'édition : 1794
Manuscript, folio (30 x 21 cm), , 82 numbered leaves (166 pages). Written in a neat secretarial hand, quite legible, including an index of tax collection offices, by city and province. A complete record of the excise (sales) tax regulations in effect as of this date, including references in the form of shoulder notes, citing the pertinent articles with their dates of issue: the earliest laws referenced go back to the 1730s. The compiler is listed as Licenciado Joseph Maxiano de Arce y Echeagaray, oficial mayor de la Direccion General de Aduanas in Mexico City, and the document is perhaps in his hand. The final few leaves are in a different hand(s) and record newly passed tax regulations, bringing the code down to 1810. The text is introduced by a comprehensive index of each regulation. The regulations are numbered from 1 to 154, of which the last 24 are concerned with the taxes on pulque. A general tax of 6 percent was imposed on everything that was not specifically excluded, and much of the text is a definition of what these excluded items were. The Indians were excluded from all taxes except that imposed on pulque. The production and consumption of pulque was an important aspect of the culture, esp. the lower classes, in Mexico throughout its history and apparently - judging from the detailed regulations contained herein - presented complicated taxation problems for the tax gatherers. This is an essential document for the study of colonial Spanish economic policy from the point of view of taxation. Bound in contemporary vellum, minor wear, vellum a bit warped, very minor dampstaining not affecting text. Very good copy. N° de réf. du libraire 7063
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