530 



ANNUAL REGISTER, 18R 



on her for the convenienc^es of 

 life, as well as luxuries. The 

 crown possessed the monqpoly of 

 tobacco, salt, and gunpowder. 



To these oppressive regulations 

 and restrictions was added an 

 odious system of taxation. From 

 the Indians was exacted a tribute 

 in the shape of a poll-tax, or a 

 certain servitude in the mines, 

 called the mita. A tenth part of 

 the produce of cultivated lands 

 was taken, under the denomination 

 of tithes. The alcavala, a tax 

 varying from two and a half to 

 five per cent on every sale and 

 resale of all things moveable and 

 immovable, was rigidly exacted, 

 though, in some cases, a commu- 

 tation was allowed. Royal and 

 municipal duties were laid on 

 imports, and on the tonnage, en- 

 trance, and clearance of vessels, 

 under the different appellations 

 of almoxarifasgo, sea alcavala, 

 corso, consulado, armada and ar- 

 madilla. To these may be added 

 the royal fifths of the precious 

 metals, the most important tax 

 in the mining districts. Besides 

 all these, there were stamp taxes, 

 tavern licences, and sums paid 

 for the sale of offices, of titles 

 of nobility, papal bulls, the com- 

 position and confirmation of lands, 

 with a number of others of infe- 

 rior grade. 



Under the Spanish monarchs, 

 who had early obtained from the 

 Pope the ecclesiastical dominion, 

 and thus had united in their royal 

 persons all civil and religious 

 authority, a most oppressive 

 hierarchy was established, with 

 its numerous train of offices and 

 orders, succeeded by the inqui- 

 sition. 



The posts of honour and profit, 



from the hijh(2St to t-he lowesf, 

 were filled, aWnost exclusively, by 

 natives of Old Spain. 



The principal code of laws, 

 thus maintaining the supremacy 

 of Spain over those distant re- 

 gions, almost locked up from the 

 rest of the world, emanated from 

 the Council of the Indies, esta- 

 blished by the King, in which he 

 was supposed to be always pre- 

 sent. The royal rescripts, the 

 recopilationes of the Indies, and 

 the partidas, furnished the general 

 rules of decision ; and when these 

 were silent or doubtful, recourse 

 was had to the opinions of pro- 

 fessional men. 



This system was generally exe- 

 cuted by the vicei'oys, captains- 

 general, and by the tribunals of 

 justice, with a spirit correspond- 

 ing with the rigorous policy that 

 produced it. To this form of 

 government, the country had for 

 centuries submitted with implicit 

 obedience, and probably would 

 have continued to submit much 

 longer but for events in this 

 country, and the changes in 

 Europe. The sagacious minds 

 of many able writers, penetrating 

 into the future, had predicted, at 

 some distant date, a revolution in 

 South America, before that in 

 North America had commenced. 

 From the period of the successful 

 termination of our own struggle 

 for independence, that of the 

 inhabitants of the South has been 

 yvith more confidence foretold ; 

 and there is reason to believe it 

 has been hastened by this for- 

 tunate event. The conduct of 

 Spain, during the war of our 

 revolution, was calculated to make 

 a lasting impression on her colo- 

 nies. This result was then foreseen 



by 



