Abstract

CELAYA NANDEZ, Yovana. La cesión de un derecho de la Real Hacienda: la administración del impuesto de la alcabala novohispana en el siglo XVII. Tres estudios de caso. Am. Lat. Hist. Econ [online]. 2010, n.33, pp.91-125. ISSN 2007-3496.

This article examines the transfer of rights of recovery which the Royal Treasury deposited in cabildos, consulados and individuals. For the beneficiaries, the assignment became the control over the collection of the levy of alcabala, and such control resulted in a configuration of a management system covered by the terms negotiated in the contract. The source which allowed the analysis was exactly the contracts established between the Royal Treasury and others to raise the alcabala. Contracts are a window to the exercise of political power and economic stakeholders, which in such contracts were in play at the time of receiving such assignment. From the process of collecting the alcabala, it concerned to expand the dimensions of analysis on the tax and lease contracts which are other ways around this important study colonial taxation.

Keywords : Alcabala; encabezonamiento; leasehold; Royal Treasury; management systems; cabildos; consulado.

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