The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books
The article examines the possibilities that sources such as the treasury books, provide for the reconstruction of the functioning of the fiscal system of the Spanish empire in America. As described in the article, the historiography on the subject has traditionally built its studies from the account...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Centro de Estudios Históricos “Prof. Carlos S. A. Segreti”
2019
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/refa/article/view/33071 |
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I10-R285-article-33071 |
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I10-R285-article-330712025-12-09T21:05:54Z The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books Las fuentes fiscales del imperio español en América: de las cartas-cuentas a los libros de tesorería Galarza, Antonio F. fiscalidad colonia tesorería libro contable taxation colony treasury accounting book The article examines the possibilities that sources such as the treasury books, provide for the reconstruction of the functioning of the fiscal system of the Spanish empire in America. As described in the article, the historiography on the subject has traditionally built its studies from the accounting summaries known as “cartas-cuentas”, which present difficulties for estimate the tax collections and expenses made by the Real Treasury. On the basis of own researches (in development) and the contributions of third parties, we reflect on the possibilities that accounting books -principal and manuals- offer to the historian when it comes to reconstructing tax collections, expenditures and remittances made by the real treasuries that were part of the Royal Treasury in colonial America. En el artículo se examinan las posibilidades que fuentes poco utilizadas hasta hoy, como lo son los libros contables de tesorería, brindan para la reconstrucción del funcionamiento de la real hacienda del imperio español en América. Como se detalla en el artículo, la historiografía sobre el tema ha construido sus estudios tradicionalmente a partir de los resúmenes contables conocidos como “cartas-cuentas”, los cuales presentan dificultades a la hora de estimar recaudaciones y gastos realizados por la hacienda real. A partir de investigaciones propias en desarrollo y de contribuciones de terceros se reflexiona sobre las posibilidades que los libros contables -mayores y manuales de tesorería- brindan al historiador a la hora de poder estimar recaudaciones de impuestos, gastos y envíos de remesas realizados por las tesorerías reales que formaban parte del erario español en la América colonial. Centro de Estudios Históricos “Prof. Carlos S. A. Segreti” 2019-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Fuentes application/pdf https://revistas.unc.edu.ar/index.php/refa/article/view/33071 10.70629/1853.4503.v.n10.33071 Revista Electrónica de Fuentes y Archivos; Núm. 10 (2019); 96-113 1853-4503 spa https://revistas.unc.edu.ar/index.php/refa/article/view/33071/33592 Derechos de autor 2019 Antonio F. Galarza https://creativecommons.org/licenses/by-nc-sa/4.0 |
| institution |
Universidad Nacional de Córdoba |
| institution_str |
I-10 |
| repository_str |
R-285 |
| container_title_str |
Revista Electrónica de Fuentes y Archivos |
| language |
Español |
| format |
Artículo revista |
| topic |
fiscalidad colonia tesorería libro contable taxation colony treasury accounting book |
| spellingShingle |
fiscalidad colonia tesorería libro contable taxation colony treasury accounting book Galarza, Antonio F. The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| topic_facet |
fiscalidad colonia tesorería libro contable taxation colony treasury accounting book |
| author |
Galarza, Antonio F. |
| author_facet |
Galarza, Antonio F. |
| author_sort |
Galarza, Antonio F. |
| title |
The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| title_short |
The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| title_full |
The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| title_fullStr |
The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| title_full_unstemmed |
The fiscal sources of the Spanish empire in America: from the “cartas-cuentas” to the treasury books |
| title_sort |
fiscal sources of the spanish empire in america: from the “cartas-cuentas” to the treasury books |
| description |
The article examines the possibilities that sources such as the treasury books, provide for the reconstruction of the functioning of the fiscal system of the Spanish empire in America. As described in the article, the historiography on the subject has traditionally built its studies from the accounting summaries known as “cartas-cuentas”, which present difficulties for estimate the tax collections and expenses made by the Real Treasury. On the basis of own researches (in development) and the contributions of third parties, we reflect on the possibilities that accounting books -principal and manuals- offer to the historian when it comes to reconstructing tax collections, expenditures and remittances made by the real treasuries that were part of the Royal Treasury in colonial America. |
| publisher |
Centro de Estudios Históricos “Prof. Carlos S. A. Segreti” |
| publishDate |
2019 |
| url |
https://revistas.unc.edu.ar/index.php/refa/article/view/33071 |
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2024-09-03T22:40:03Z |
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2025-12-27T05:20:41Z |
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