Historical and Descriptive Narrative of Twenty Years' Residence in South America (Vol 1 of 3) / Containing travels in Arauco, Chile, Peru, and Colombia; with an account of the revolution, its rise, progress, and results

by active 1803-1825 William Bennet Stevenson

Those indians who became subject to the law of conquest, that is, all whose forefathers did not voluntarily resign themselves to the Spanish authorities, and solicit a curate, without causing any expense to be incurred in their discovery or subjection, paid an annual tribute from the age of eighteen to fifty. This tribute varied very much in different provinces; some paying seven dollars and a half a year, others only two and a half. An indian might redeem his tribute by advancing a certain sum, proportionate to his age and the annual tribute. The tax was collected by the subdelegados, governors of districts, who were allowed six per cent. on the sum gathered, according to the tribute roll, which was renewed every five years by a commissioner called the visitador. This direct tax was more irksome to the people than any other, and caused much general discontent, although those who paid it enjoyed privileges more than equal to the impost.

All metals paid to the King a fifth, for the collection of which proper officers and offices were established. Gold in its native state was carried to the royal foundry, casa real de fundicion, where it was reduced to ingots, each of which was assayed and marked, its quality and weight being specified; after which the fifth was paid, and then it was offered for sale. Silver was also taken in its pure state, called piña, and it was contraband to sell it until it had been melted, and each bar marked in the same manner as the gold. Base metals were subject to a similar impost, but reduced to bars by the miners, who afterwards paid the fifth.

Titles paid an annual fine of five hundred dollars each to the King, unless the person in possession redeemed it by paying ten thousand dollars. This tax, although unproductive in some parts, was worthy of attention in Lima, where there were sixty-three titled personages, marquises, counts and viscounts.

All judicial proceedings in the different courts of justice, civil, criminal, military and ecclesiastical; all agreements, testimonies, and public acts, were required to be on stamped paper, according to a royal order dated in 1638. It was stamped in Spain, bearing the date of the two years for which it was to serve, or was considered to be in force; after which term it was of no use. The surplus, if any, was cut through the stamp, and sold as waste paper, and the court took care to supply another stock for the two succeeding years. If the court neglected to do this, the old paper was restamped by order of the Viceroy, bearing a fac simile of his signature. There were four sorts of this paper, or rather paper of four prices. That on which deeds and titles were written, or permissions and pardons granted, cost six dollars the sheet; that used for contracts, wills, conveyances and other deeds drawn up before a notary, one dollar and a half; that on which every thing concerning a course of law before the Viceroy or Audience was conducted, half a dollar; and for writings presented by soldiers, slaves, paupers and indians, the fourth class was used, and cost the sixteenth of a dollar each sheet. The first sheet of the class required in any memorial or document, according to the foregoing rules, was of that price, but the remainder, if more were wanted, might be of the fourth class or lowest price, or even of common writing paper.

Tobacco was a royal monopoly, a price being fixed by the government on the different qualities of this article, according to the province in which it was grown; at such price the whole was paid for; after which it was brought to Lima, where it was sold at an established rate at the estanco, or general depôt. If any person either bought or sold tobacco without a license, confiscation of the article and a heavy fine were the result, and frequently the whole property of the offender became a forfeit. On an average, the King purchased it at three reals, three eighths of a dollar, per pound, and sold it again at two dollars; but such was the number of officers employed to prevent smuggling, collect the tobacco, and attend the estanco, that, on the whole, the revenue suffered very considerably, although the profit was so great. Snuff was not allowed to be manufactured in Peru; one kind called polvillo was brought from Seville, and rappee from the Havanna; but both were included in the royal monopoly. To secure the tax imposed on tobacco, no one could cultivate it without express permission from the Director; and, on delivery, the planter was obliged to make oath as to the number of plants which he had harvested; also that he had not reserved one leaf for his own use, nor for any other purpose. This tyrannical monopoly produced more hatred to the Spanish government than all the other taxes. Not only every tobacco planter, but every consumer joined in execrating so disagreeable an impost.

The media anata, or moiety of the yearly product of all places or employments under government, was paid into the treasury, or rather reserved out of the stipend when the payment was made by the treasury. This moiety was deducted for the first year only, and if the individual were promoted to a more lucrative situation, he again paid the surplus of his appointment for one year.

Aprovechamientos, or profits, were, in seized goods, the excess of their valuation over their sale, which excess was paid into the treasury so that the King took the goods as they were appraised by his officers, and appropriated to himself the profit of the public sale.

Composition and confirmation of lands were the produce arising from the sale of lands belonging to the crown, and the duty paid by the purchaser for the original title deeds.

The royal ninths, novenos reales, were the one ninth of all the tithes collected: the amount was paid into the treasury. Tithes were established in America by an edict of Charles V. dated the 5th of October, 1501. They were at first applied wholly to the support of the church; but in 1541 it was ordained that they should be divided into four parts; one to be given to the bishop of the diocese, one to the chapter, and out of the remainder two ninths should belong to the crown, three for the foundation of churches and hospitals, and four ninths for the support of curates and other officiating ecclesiastics. This distribution was afterwards altered, and the seven ninths of the moiety were applied to the latter purpose. The tithe on sugar, cocoa, coffee and other agricultural productions which required an expensive process before they were considered as articles of commerce paid only five per cent.; but ten per cent. was rigorously exacted on all produce and fruits which did not require such a process. Tobacco, being a royal monopoly, paid no tithes.

All offices in the cabildos, excepting those of the two alcaldes; those of notaries, escribanos, receivers and recorders of the audience, paid a fine to the King on his appointment, in proportion to the value of the office, but the incumbent was allowed to sell his appointment, on certain conditions established by law, which conditions, however, almost debarred any person from being a purchaser.