THE CADASTRE EST SPAIN 1 27 



Even before completing the cadastre it was necessary to establish the 

 legal relation between the real estate and the owners on solid bases of 

 public character, and even, in the absence of the objective basis furnished 

 by a cadastre, consisting in the description of the property from the physical 

 and economic point of view, it was possible in the second half of the last 

 century to found the Register of Land, a fruitful and ^-:lorious institution in 

 the legal history of Spanish landed property, which is nothing else than 

 a veybal report of all rights on real estate. It is the register of land rights, 

 the Prussian Gnmdhuch, although it can scarcely bear comparison with 

 the Flurbuch, the Prussian register of land. 



Nor has it been possible to combine the formation of the cadastre 

 with the preparation of the map. It was more urgent to deal with the lat- 

 ter first, which was in fact a matter a little better defined, and better under- 

 stood ; the only thing, therefore, was to undertake the great work demanded 

 for it, before thinking of the cadastre, or thinking of it as a consequence 

 necessarily following it. 



The place of the cadastre in Spain is therefore supplied as follows : 

 for the fiscal work there is the amillaramiento; for the legal work, the Land 

 Register. 



The Amillaramiento is an imperfect substitute for the cadastre, for, 

 without the description and the indication of the position of the land, it 

 is impossible to identify it, and, therefore, the Treasury cannot in most 

 cases register the constant changes in the taxable value. 



As it is the landowners themselves who estabhsh the amillaramien- 

 tos and cartillas evahiatorias without effectual intervention on the part 

 of the management, the reports relating to their wealth and the total amounts 

 of it are inaccurate. Thus it is no surprise that they can bear a tax of 

 20 % not including additions of various kinds, for we may easily presume, 

 and even be sure that, it is only by securing a large part of their wealth 

 against taxation that they can bear such enormous burdens. 



A consequence of the amillaramiento system is the application of the 

 system of part payment, for, if those bodies interested had the liberty indis- 

 pensable in order to amend the taxation papers of everyone according 

 to the variations of the landed property, we may be sure that the interest 

 of the contributors, in conflict with that of the Treasury, would end by 

 rendering the basis of the tax of no effect. 



in the same way, the Land Register supplies the place of the cadastre 

 somewhat imperfectly. In spite of all the scrupulous care with which 

 the legal relation between the land and its owners and even their condition 

 are registered, the objective description lacks accuracy and is unreUable. 

 It is thus very difficult and even impossible to identify the holdings by 

 means of the indications provided by the Land Register alone. 



