Page:Vol 3 History of Mexico by H H Bancroft.djvu/105

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TAXATION.
85

was enjoined on bishops and other officials; and different offices, such as canonries and prebendary ships, were granted to those who displayed liberality. Officials had to submit to large deductions of pay under the term of media anata[1] and mesada,[2] the latter applying to ecclesiastics. In addition to these exactions loans were demanded, or forcibly taken when not otherwise obtainable,[3] and certain taxes were sold to speculators for a large sum payable in cash.[4]

Frequent prayers rose from all churches throughout Spanish domains for divine aid toward the efficacy of these measures, and with a view to incline worshippers to open their purses as freely as their hearts. There was need in truth to promote Christian forbearance among the oppressed subjects, for, at the very time they were asked to bear the burden of wars brought upon them often by mere caprice, they received urgent appeals to contribute large amounts toward the rebuilding of royal palaces.[5]

The most grievously taxed colonists of New Spain at this time were probably those at Mexico. Reputed to be among the richest in the wealthy colonies, they were expected to meet liberally every demand for aid by the crown, no matter how sorely rulers, or pirates, or famine might harass them. And now another misfortune was at hand. In 1627 heavy rains caused the Rio Quauhtitlan to break the dams confining its

  1. It was established in 1631 and exacted half the income of the first year from each office, as the term implies. This levy was increased at times. For rules regarding the tax see Recop. de Indias, ii. 542 et seq.
  2. This deduction of 'monthly' incomes, as the term implies, was established still earlier. For decrees concerning it see Id., i. 152 et seq.
  3. In 1625 Cerralvo repaid 40,000 pesos lent by the municipality, and on the strength of the good-will created by this promptness he shortly after demanded a larger loan. Cedulario Nuevo, i. 86, 326. Part of the bullion arriving in Spain was seized and the owners were compelled to accept instead money of inferior intrinsic value.
  4. Holders of land with doubtful titles were made to pay 'compromise' fees, collection offices were extended to new regions, and other means taken to obtain increased revenue. See also Gage, Voy., i. 201. Much of this was sent direct to Florida, the West Indies, and other parts, which were also supplied with powder and other articles. Recop. de Indias, ii. 572, 592-3.
  5. Fonseca, Hist. Hac., v. 441; Cedulario Nuevo, i. 441.