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Spain Great Britain

Spanish Net Civil British Net Public Civil
Public Expenditure Government Army Navy Defense Debt Expenditure Government Army Navy Defense Debt
Years (˜000 Reales de Vell´ n)
o (%) (%) (%) (%) (%) (˜000 Pounds) (%) (%) (%) (%) (%)
1764“1768 486,438 46.4 33.8 16.1 49.9 3.7 10,360 8.4 19.1 21.0 42.8 47.0
1769“1773 434,293 30.5 43.0 20.8 63.9 5.7 10,180 11.4 14.9 20.0 38.0 46.3




271
1774“1778 484,071 29.3 40.7 26.1 66.8 3.9 13,435 10.1 26.3 21.8 52.2 35.2
1779“1783 693,273 24.5 32.3 28.6 60.9 14.7 24,175 4.3 30.1 28.9 64.7 28.1
1784“1788 611,921 30.2 31.1 25.8 56.9 12.9 19,775 7.4 11.7 29.0 43.6 46.6
1789“1793 650,871 33.1 34.2 25.9 60.1 6.9 17,478 9.9 14.6 15.7 33.8 53.4
average 560,144 31.8 35.3 24.4 59.6 8.5 15,901 8.0 20.1 23.7 47.7 41.6
Source: Rafael Torres S´ nchez, “Possibilities and Limits: Testing the Fiscal Military State in the Anglo-Spanish War of 1779“1783,” Paper presented at Session 69, xiv International
a
o n
Economic History Congress, Helsinki, August 2006, p. 3; Spanish ¬gures taken from Jos´ Patricio Merino, Las cuentas de la Administraci´n central espa˜ ola, 1750“1820 (Madrid:
e
Instituto de Estudios Fiscales, 1987); British ¬gures from Mitchell (1988), 578“580. The GB defense ¬gures include Ordinance.
272 Appendixes

Table I.6. Remittances from Spanish America and from New Spain to General Treasury
of Spain, 1763“1811 (in silver pesos)

New Spain as
Total from all percent of
˜
Anos Spanish America From New Spain Spanish America
1763“1767 343,851 42,969 12.50
1768“1772 299,848 67,106 22.38
1773“1777 335,363 186,367 55.57
1778“1782 177,820 110,935 62.39
1783“1787 287,088 127,444 44.39
1788“1792 502,287 408,873 81.40
1793“1797 725,466 472,382 65.11
1798“1802 574,523 378,617 65.90
1803“1807 625,104 360,000 57.59
1808“1811 618,500 556,638 90.00
subtotal (1763“1811) 4,489,850 2,711,330 60.39
Sources: Jos´ Patricio Merino, Las cuentas de la Administraci´n central espa˜ ola, 1750“1820 (Madrid: Instituto de
e o n
Estudios Fiscales, 1987); TePaske John J. and Herbert S. Klein, Ingresos y egresos de la Real Hacienda de Nueva
Espa˜ a, 2 vols. (M´ xico: Instituto Nacional de Antropolog´a e Historia, Colecci´ n Fuentes), 1986“1988; and
n e ± o
Herbert S. Klein, Royal Treasuries of the Spanish Empire in America, 1580“1825, 3 vols. (Durham, N.C.: Duke
University Press), 1982; Diccionario de Hacienda, Madrid, 1833“1834, vol. 1, p. 162.
Appendixes 273

Appendix II

Table II.1. Alcabala (Sales Tax) Income in New Spain, 1777“1811
(in silver pesos)

˜
Anos Garavaglia and Grosso Manuel Payno
1777 881,263 1,778,028
1778 1,933,989 2,535,302
1779 1,659,801 2,218,648
1780 1,790,904 2,421,281
1781 2,334,125 2,951,381
1782 2,168,769 3,197,260
1783 2,262,980 2,740,494
1784 2,458,639 3,671,521
1785 2,331,007 3,405,579
1786 1,923,789 2,863,327
1787 2,023,582 3,167,018
1788 2,097,508 2,753,568
1789 2,086,678 2,853,707
1790 2,004,316 3,112,557
1791 2,146,169 2,819,722
1792 2,052,570 2,538,449
1793 1,976,792 2,505,570
1794 2,042,094 2,481,194
1795 2,177,870 2,894,296
1796 2,126,351 2,659,414
1797 1,907,246 2,348,548
1798 1,920,894 2,263,669
1799 2,067,975 2,416,968
1800 2,169,764 2,497,986
1801 2,179,105 2,650,620
1802 2,150,003 2,822,665
1803 2,310,710 2,996,682
1804 2,245,079 3,038,030
1805 2,134,983 3,002,772
1806 2,126,861 2,426,001
1807 2,279,947 2,845,495
1808 2,196,637 2,969,329
1809 2,386,709 2,846,560
1810 1,800,051 2,943,989
1811 1,228,518 2,913,019
Source: Juan Carlos Garavaglia and Juan Carlos Grosso, Las alcabalas novohispanas,
1776“1821 (Mexico: AGN, 1987) and table by Manuel Payno in Archivo General
de la Naci´ n (Mexico), Historia, vol. 660. f. 26.
o
Table II.2. Pulque Tax Income in New Spain, 1765“1810
(in silver pesos)

Archivo General Fonseca and Manuel
˜
Anos de Indias Urrutia Payno
1765 370,668 373,208 378,208
1766 342,248 352,123 352,123
1767 360,050 379,268 479,268
1768 329,763 340,099 340,699
1769 335,368 367,447 367,447
1770 323,441 361,254 361,254
1771 291,827 449,077 349,077
1772 330,514 376,407 376,407
1773 396,843 423,844 423,844
1774 398,442 433,154 433,154
1775 408,562 468,888 468,888
1776 450,370 488,053 488,053
1777 580,840 617,564 523,194
1778 564,154 709,252 734,387
1779 648,231 814,755 834,789
1780 676,106 818,470 861,710
1781 837,839 972,169 958,334
1782 827,876 951,013 996,010
1783 933,767 997,816 1,016,009
1784 904,933 985,659 1,047,221
1785 850,457 978,881 945,512
1786 376,494 693,456 712,651
1787 178,582 638,356 714,640
1788 606,387 893,815 877,815
1789 776,569 879,592 833,798
1790 619,677 745,331 879,093
1791 592,949 848,571
1792 619,134 870,040
1793 633,706 850,704
1794 557,779 801,001
1795 510,700 756,144
1796 550,071 826,835
1797 576,307 850,370
1798 532,077 833,031
1799 530,702 814,714
1800 550,014 835,348
1801 817,304
1802 498,531 752,812
1803 476,873 731,350
1804 488,775 708,899
1805 455,347 677,777
1806 677,749
1807 712,198
1808 680,306
1809 417,240 659,113
1810 372,024 561,509
´
Sources: Jos´ Jesus Hern´ ndez Palomo, La renta del pulque en Nueva Espa˜ a,
e a n
1663“1810 (Seville: Escuela de Estudios Hispanoamericanos, 1980); Fabi´ n a
de Fonseca and Carlos de Urrutia, Historia general de la Real Hacienda, vol. 1
(Mexico: Vicente G. Torres, 1845“1853); Manuel Payno in Archivo General
de la Naci´ n (Mexico), Historia, vol. 660. f. 26.
o
Table II.3. Tobacco Monopoly in Colonial Mexico: Expenditures, Sales and Pro¬ts, 1767“1809

Expenses in Payments Costs of Total Net
Years Manufacture Tobacco leaf Paper Expenses Pro¬ts Total sales
1767 1,051,746 417,732 1,469,478
1768 724,912 807,382 1,532,294
1769 840,726 980,764 1,821,490
1770 1,211,865 816,093 2,027,958
1771 1,614,257 886,758 2,501,015
1772 1,899,680 959,588 2,859,268
1773 1,833,435 1,218,719 3,052,154
1774 1,149,519 775,092 25,963 1,950,574 1,241,537 3,192,111
1775 1,564,512 850,965 36,390 2,451,867 1,229,994 3,681,861
1776 1,554,118 718,558 58,274 2,330,950 1,514,792 3,845,742
1777 1,587,617 601,067 223,427 2,412,111 1,943,196 4,355,307
1778 1,861,383 682,426 117,401 2,661,210 2,433,152 5,094,362
1779 1,979,326 563,221 240,607 2,783,154 2,657,181 5,440,335
1780 2,073,514 533,701 75,675 2,682,890 2,985,217 5,668,107
1781 2,307,574 704,255 113,386 3,125,215 2,953,863 6,079,078
1782 2,044,177 895,222 209,193 3,148,592 3,240,930 6,389,522
1783 2,206,515 854,283 285,128 3,345,926 3,285,920 6,631,846
1784 2,172,207 874,381 301,062 3,347,650 3,357,846 6,705,496
1785 2,186,905 821,330 122,793 3,131,028 3,286,530 6,417,558
1786 2,068,417 622,070 42,864 2,733,351 3,091,645 5,824,996
1787 2,205,245 747,299 84,109 3,036,653 2,921,066 5,957,719
1788 2,175,454 1,083,845 77,641 3,336,940 2,906,242 6,243,182
1789 2,028,684 600,246 54,039 2,682,969 3,610,212 6,293,181
1790 2,057,482 755,462 24,403 2,837,347 3,397,967 6,235,314
1791 2,062,496 977,340 18,952 3,058,788 3,426,838 6,485,626
1792 2,040,141 890,840 60,020 2,991,001 3,714,634 6,705,635
1793 2,111,926 1,101,638 45,206 3,258,770 3,426,093 6,684,863
1794 2,197,917 1,159,326 60,295 3,417,538 3,108,813 6,526,351
1795 2,170,259 789,616 79,988 3,039,863 3,935,600 6,975,463
1796 2,374,554 971,174 54,583 3,400,311 3,936,228 7,336,539
1797 2,407,403 962,474 477,121 3,846,998 2,813,351 6,660,349
1798 1,882,869 903,269 925,638 3,711,776 4,539,798 8,251,574
1799 2,061,034 1,019,823 1,044,374 4,125,231 3,396,390 7,521,621
1800 2,356,307 538,658 1,125,592 4,020,557 3,412,602 7,433,159
1801 2,405,671 626,319 860,088 3,892,078 3,933,835 7,825,913
1802 2,412,633 594,229 587,342 3,594,204 4,092,630 7,686,834
1803 2,664,107 1,140,671 392,134 4,196,912 3,550,616 7,747,528
1804 2,685,134 1,338,957 101,655 4,125,746 3,784,973 7,910,719
1805 2,764,381 1,457,063 103,833 4,325,277 4,274,346 8,599,623
1806 2,662,072 1,508,271 1,084,721 5,255,064 3,861,328 9,116,392
1807 2,855,775 1,483,466 1,948,181 6,287,422 3,129,782 9,417,204
1808 2,831,605 1,329,587 452,789 4,613,981 4,447,487 9,061,468
1809 2,968,378 2,226,481 783,887 5,978,746 3,579,951 9,558,697
Sources: Lucas Alam´ n, Historia de M´xico, Mexico, Fondo de Cultura Econ´ mica, 1985, vol. 5, appendix
a e o
1. Data in silver pesos.
276 Appendixes

Appendix III
III.1: List of Donativos Universales1 Collected in New Spain,
1781“1810
Donativo of 1781“1784. Amount collected: 843,474 pesos.
On August 17, 1780, the Spanish monarch Charles III ordered that a
donativo be collected from “his beloved vassals in the West Indies,” with
payments to be made to the Crown of “one peso by each freeman, including
both Indians and the other castes that compose the People . . . and two pesos
by each of the Spaniards and Nobles.” Viceroy Mayorga, however, did not
promulgate this royal instruction until March 16, 1781. The greater part
of the donativo (almost 75 percent) was collected from Indians and castes.
However, some wealthy individuals made large contributions, for example,
the Count of Regla (28,865 pesos), the Count of Valenciana (25,000 pesos),
and lesser sums by ¬fty-¬ve rich proprietors, including miners, landowners,
and merchants.
Sources: There are numerous references to this donativo in AGN, Donativos y
Pr´stamos, vols. 10, 14, 17, 21, 24, and 26. For detailed lists of contributors,
e
also see C. Rodrigu´ z (1995).
e


Donativo of 1793. Amount collected: 460,714 pesos.
By royal decree of March 27, 1793, Charles IV requested a donativo
from the clergy in the Americans for expenses in the “Saintly War declared
against the French.” Subsequently, the Spanish Minister of Finance Diego
de Gardoqui made this order extensive to the entire population of Spanish
America, the instruction being applied in New Spain by Viceroy Revil-
lagigedo. Almost half of the collections came from rural towns and villages,
although in a lesser proportion than in the previous donativo of 1781“1784.
Sources: For lists of contributors and amounts collected, see AGN, Hist´rico
o
de Hacienda, vol. 799, exp. (expediente) 4; AGN, Donativos y Pr´stamos, vol.
e
28, exp. 7, fs. (folios) 94“98, and exp. 8, fs. 122“125; and AGN, Donativos
y Pr´stamos, vols. 1 and 26, passim.
e

Donativo of 1795. Amount collected: 701,552 pesos.

1 The Donativos universales were forced contributions levied by the Spanish crown upon the entire
population of the viceroyalty. The largest volume of primary documents on the donativos can be found
in the thirty-three volumes of the archival branch known as Donativos y Pr´stamos in the Archivo
e
General de la Naci´ n in Mexico City.
o
Appendixes 277

By royal orders of May 13 and June 24, 1795, a new donativo was applied
by Viceroy Branciforte to assist in the war against France, with the object
of raising one million pesos in New Spain.
Sources: Extensive correspondence can be found in AGN, Donativos y
Pr´stamos, vols. 13, 23, 28, and 30; a series of important letters are in
e
Correspondencia de Virreyes, 1a serie, vol. 180, fs. 504“511.

Donativo of 1798. Amount collected: 2,118,914 pesos.
By royal decree of May 27, 1798, the Spanish Minister of Finance Fran-
cisco Saavedra requested a voluntary donativo in Spain and the Americas.

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