INTRODUCTION. 



compelled to deliver on oath, an exact account of Ms^ 

 purchases and sales. The same thing was exacted of 

 every private family, and even their provisions pur- 

 chased at market, were not exempted. Although 

 this harrassing and troublesome tax, in the course of 

 time was rendered less vexatious, it is evident that the 

 Spaniards are still far behind the other nations of 

 Europe, in the science of taxation, if I may so ex- 

 press myself. To draw the greatest revenue in the 

 manner least vexatious or oppressive to industry, is a 

 subject of so much moment to every civilized commu- 

 nity, that it deserves to be classed among the most im- 

 portant sciences. The alcavala was generally com- 

 muted for a fixed sum; and at present, it is little more 

 than a species of indirect tax on retailers. It differs 

 from the duties collected at the custom houses in the 

 interior, called piiertos secos, or dry ports, where 

 goods paid transit duties in nature of the alcavala, 

 and which amounted to a very high per centage. 



But the most considerable source of revenue next to 

 the royal portion of the precious metals, was that de- 

 rived from the customs. The duties on merchandise 

 amounted to about thirty-four per cent, exclusive of 

 the transit duties so frequently paid in the interior. 

 It is stated by Arispe, in his memoir on the provin- 

 cias internas of New Spain, that European mer- 

 chandise had to pay duties thirty times before they 

 reached the town Coaquila where he resided! The 

 maritime duties consisted of the almoxarifasgo, which 

 was collected only on what was shipped or landed; 

 that is, on entering and clearing. The next was the 

 armada and armadilla; the intention of this tax was 

 to defray the expense of light vessels, employed to 



