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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| Sumario: | 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. |
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