The General Fiscal Magistrates, Accounting Officials and Administrators of Sales Taxes, Indigenous Capitation and Quicksilver Monopoly of New Spain’s Royal Treasury During the 17th Century

Abstract

This paper analyses the role played by the general fiscal magistrates, accounting officials and administrators in the operation of New Spain’s Royal Treasury. Thus, we elabo-rate a concise approach to the jurisdictional dimension of the Spanish tax administration with two case studies as the main subject of our research. Therefore, we scrutinize some key aspects of the competences, authority and jurisdiction of these fiscal magistrates as part of the Spanish Royal Administration in New Spain.