Abstract

STROBEL DEL MORAL, Héctor. Santa Anna’s Taxes on Doors, Windows, Dogs, Horses and Cars, 1853-1855. Secuencia [online]. 2020, n.106, e1704.  Epub Mar 03, 2020. ISSN 2395-8464.  https://doi.org/10.18234/secuencia.v0i106.1704.

This article deals with the taxes on doors, windows and dogs, decreed by Santa Anna between 1853 and 1854, as well as those on horses and carriages, dating from before. Despite what liberal historiography contended to discredit Santa Anna, at the time, these contributions were not considered “extravagant” or “ridiculous”, since they were adopted from Europe and were an attempt to gradually tax wealth without affecting the underprivileged social classes. Nor is there proof that they were regarded as “hateful” or “vexatious”, because very few paid them and several exemptions were granted. On the contrary, their poor planning and the granting of exemptions meant that, despite the enormous effort and expense involved, only a small amount was raised. In order to save and begin charging taxes as soon as possible, they were poorly planned, which hurt the treasury and hampered collection. Public officials were its main critics and the government itself decided to abolish them in 1855.

Keywords : door and window tax; dog tax; luxury tax; Treasury; Antonio López de Santa Anna.