THE ALCABALAS/CUSTOMS DICTAMEN — the founding fiscal charter of California trade taxation: triggered by the Julián Hidalgo case (a Califⁿ vecino moved 3 *tíos* of *géneros de Castilla y de la tierra*, val. $640, via the Álamos aduana/Chihuahua into the Peninsula; alcabala charged at 6%, $270 collected from Hidalgo & Marrón). The opinion: sea-freight per Gálvez's 2-Mar-1769 reglamento; NO double-taxation (paid at Álamos 4% → not re-charged) — henceforth collect the alcabala IN California at 6%, not at Álamos, via the *guía/torna-guía* system (Pedro de la Toba, Admⁿᵒʳ Álamos, instructed); the 6% 'para unos establecimientos tan distantes y atrasados' is high but may stand w/ freedom to moderate on merchant complaints; alcabala treated as a revenue *ramo* like the estancos (tobacco/pólvora/naipes); reglamento art.4 tít.1 = ¼ of Peninsula salaries remitted yearly from México in cash; collections to the presidio Habilitados w/ receipts; annual accounts to the Dirección Gral de México. A keystone for the Sal papers 'Habilitado's Empire' fiscal spine + the Bodega dossier port-duty context. ⚠ verbatim-pass candidate
| Date | 1782-05-31 (exact) |
|---|---|
| From | Antⁱᵒ Bonilla (cert.) — Asesor's *dictamen* |
| Place | Arizpe |
| Series | Provincial State Papers |
| Tomo | III |
| Original tomo page | p.355–365 |
| Savage copy page | 212–220 |
| Scan leaf | n215–n223 |
| Document type | verbatim (bounded) |
| Source | verbatim transcription |
Read this leaf on the Internet Archive ↗ · leaf n215–n223
Antⁱᵒ Bonilla (cert.) — Asesor's *dictamen*, Arizpe, 1782-05-31, Provincial State Papers, III, p.355–365, Archives of California, C-A 2, Bancroft Library, University of California, Berkeley.Cite the document by series, tomo and original tomo page, as the literature does; the C-A number locates it in the repository. To cite this catalogue entry itself, use https://archivesofcalifornia.com/record/ca2/ca2-d102.html