Resumen

GORDOA DE LA HUERTA, Rodrigo. The Judges of Tribute: The Procedural Practice of Accounting Judges and Their Commissioners in New Spain (Seventeenth Century). Hist. mex. [online]. 2025, vol.75, n.2, pp.607-655.  Epub 22-Sep-2025. ISSN 2448-6531.  https://doi.org/10.24201/hm.v75i2.5074.

The objective of this article is to understand the resolution of conflicts over the collection of tribute from the Crown’s subject peoples in the courts of seventeenth century New Spain. It addresses the connection between accounting judges and other judges with jurisdiction covering treasury affairs - commissary judges and executionary judges - to study how sentences were executed for debts by the primary collectors of Indigenous tribute: governors. Finally, it examines one of the procedures through which a sentence by an accounting judge could be modified or reversed: a petition before the General Indian Court.

Palabras llave : taxation; Royal Treasury; jurisdiction; tribute; New Spain.

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