The immunity of the church protected a man who had killed another by chance or in his own defence; but if he had been guilty of murder, or had maliciously wounded a person so as to cause his death, it delivered him over to the civil authorities at their request. The commission of a crime in the church or its dependencies precluded immunity, which was also withheld from persons convicted of high treason, although they might take refuge in a privileged church; from those suspected of heresy; heretics; jews; forgers of royal or apostolic letters or patents; the defrauders of any bank or public treasury; false coiners of coin current in the country; violaters of churches, or destroyers of church property; persons who escaped from prison, from the officers of justice, from exile, public labours or the galleys; blasphemers; sorcerers; the excommunicated; debtors and thieves.
Thus it appears, that immunity was available only in cases of manslaughter; but if the person accused had been guilty of murder, before it could be proved against him, he generally took care to make his escape and elude the punishment. The same may be said of the greater number of the instances to which immunity was denied; for few suffered, like Joab, after having taken hold of the horns of the altar.
The other tribunals in Lima were el Consulado, or the Board of Commerce, founded in 1613. It had a prior and two consuls, who decided in all mercantile affairs; they had an asesor or legal adviser, secretary, notary and porters; the Tribunal of the Holy Crusade, founded in 1574, for the promulgation of the pope's bulls, and collection of this part of the royal revenue; the Royal Treasury, established in 1607, for the receipt of all treasure appertaining to the crown, and the payment of all persons in the employ of the government; the Tribunal of General Accompts; that of Temporalities, for recovering the value or rents of the possessions and property of the ex Jesuits; and, lastly, the Tribunal of the Protomedicato, for the examination of students in medicine and surgery: it was composed of a president, a fiscal and two examiners.
CHAPTER X.
Taxes, Alcavala....Indian Tribute....Fifths of the Mines....Lances....Stamped Paper....Tobacco....Media Anata....Aprovechamientos.... Composicion and Confirmacion of Lands....Royal Ninths....Venal Offices....Estrays....Confiscations....Fines....Vacant Successions....Almoxarifasgo....Corso....Armada....Consulate....Cirquito....Vacant Benefices....Mesada Ecclesiastica....Media Anata Ecclesiastica....Restitutions....Bulls.
The system of taxation in the Spanish colonies was as complicated as their law suits in the courts of justice, and the ingenuity of the theory practised in the exchequer can only be equalled by the resignation of the people to the practice. The alcavala was the most ancient and most productive tax in the colonies; it was granted by the Cortes to the King of Spain, in 1342, to defray the expenses of the war against the Moors. At that time it was rated at five per cent., but in the year 1366 it was increased to ten per cent. The order for the collection of this tax in Peru was issued in 1591; it was first fixed here at two per cent., and afterwards increased, according to the exigences of the state, and the submission of the people, to six and a half per cent.
This tax was levied on every sale and resale of moveable and immoveable property; all merchandize, manufactured produce, animals, buildings, in fine, all kinds of property were liable to this impost the moment they were brought into the market, and all contracts specified its payment. Retail dealers generally compounded according to their stock and presumed sale, and were compelled to abide by the composition.