sale of the real estate of the church, but that all its invested funds, of every kind, should be forwarded to Spain and deposited in a caja de consolidacion de vales reales.[1] The resistance of the proprietors was so strong, however, that between May 1805 and June 1806, the caja de consolidacion had received from the sequestrated estates only 1,200,000 pesos.
Aside from the income obtained from real estate and investments, the revenues of the church were derived from various sources, as the primicias or first fruits, payable to the parish priests, a tax claimed to have existed from the earliest days;[2] fees for masses, marriages, and burials, which yielded largely in most of the dioceses;[3] and last, though by no means least, the tithes. The king of Spain possessed under the bull of Pope Alexander VI. issued in 1501, the exclusive right of collecting the tithes in America, subject to the sole condition of providing for the religious instruction of the natives.[4]
- ↑ Humboldt, Essai Pol., ii. 476; Soc. Mex. Geog., Boletin, 2da dp. i. 486-95; Suarez, Informe, 7; Diario Mex., vi. 366-8; Mora, Obras Sueltos, i. 70117; Lacunza, Disc. Hist., no. xxxvi. 53.3-4. Zamacois, Hist. Méj., v. 622, tells us that the archbishop and chapter of Mexico had donated to the crown, in 1777, $80,000.
- ↑ If the crop of grain reached six fanegas, the tax was a half fanega, and so in proportion. On live-stock the tax was one head for every twelve; on milk, the quantity obtained in the milking of the first night of each year. Edicto, MS., in Maltrat. de ]nd., no. 7, 1-2; Mex. Represent., MS., in Maltrat. de Ind., no. 1, 1-39.
- ↑ In September 1619, the real audiencia required of the archbishop of Mexico compliance with the royal order of May 12th of the same year, to keep and observe the 'sinodo y aranzel de Sevilla' of burial fees. The pope also issued stringent orders. Changes were made from time to time in the fee bill with the view of reducing it, but it never ceased to be a heavy burden. Montemayor, Autos Acord., 7, in Hontemayor, Sumarios, Morelli, Fast. Nov. Orb., 373-97, 415, 454; Rubio y Salinas, Aranz., 1-19; Lorenzana,Aranz., 1-10; Inform, sobre Aranceles, in Maltrat. de Ind., MS., no. 23, 1-40; Mex. Aranceles Parroq., in Id., MS., no. 24, 1-16.
- ↑ The gross amount of tithes was first divided into four equal parts, two of which went to the bishop and chapter; the other two were divided into nine equal parts; two for the crown, three for building churches and hospitals, two for salaries of curates, and where the amount was insufficient the king allowed them salaries of $100 or $120 a year from his own share: the remaining two parts went to pay the dignitaries and employés of the diocese. Estalla, xxvii. 233-5; Mota-Padilla, Conq. N. Gal., 178. The collection and distribution were provided for in royal orders of 1627, 1631, 1777, 1786. Recop. de Ind., ii. 578; Beleña, Recop., ii. 145-51; Zamora, Bib. Leg. Ult., iii. 40, 42-55. The Collection of primicias and tithes and the adjudication of disputed questions were in charge of the haceduría or juzgado de diezmos, consisting in
