Abstract

GALARZA, Antonio Facundo. Tax Collection, Supply and Control Cattle in Colonial Buenos Aires: The propios and arbitrios between 1780-1820. Am. Lat. Hist. Econ [online]. 2017, vol.24, n.2, pp.7-34. ISSN 2007-3496.  https://doi.org/10.18232/alhe.v24i2.789.

In the article is addressed the problem of tax collection by the municipality of the city of Buenos Aires between 1780 and 1820 (the so-called propios y arbitrios). Are identified the main revenue and expenditure of the council and it seeks to measure the tax burden on the population. In particular, it emphasizes the importance of corral tax in the income structure of the town council, and the contradiction arose between the needs of meat supply to the city market and risks of establishing tighter controls in concerning ownership of slaughtered animals. It seeks to show that the authorities of the time gave priority to governability rather than greater control over livestock ownership, which put at risk the supply of citadino meat and the collection of municipal taxes.

Keywords : tax collection; tax burden; property; supplying.