Resumen

DUBET, Anne  y  SANCHEZ SANTIRO, Ernest. The Contaduría General de Indias and the genesis and influence of a project of American Royal Treasuries government (1751-1776). Relac. Estud. hist. soc. [online]. 2021, vol.42, n.168, pp.1-24.  Epub 06-Feb-2023. ISSN 2448-7554.  https://doi.org/10.24901/rehs.v42i168.874.

The paper studies the genesis and influence of the Contaduría General de Indias instructions of 1766 and 1767 for the American Royal Treasuries and Administrations to understand what political project of the government of the American Royal Treasuries they responded to. For their promoters, these instructions were the support of a "uniform government" of the Royal Treasuries and others (v.g. ecclesiastical treasury). We explain the genesis of both regulations and the political and accounting objectives of their authors. The underlying hypothesis is that the new accounting concepts promoted by the first general accountants were inseparable from their project to consolidate the reserved way (vía reservada) of the Indies in the government of the American Treasuries. This not only implied curtailing the autonomy of the royal officials of cajas reales and, to some extent, the Viceroys. It also involved a potential conflict between the Secretary of the Indies and his colleagues from the Treasury and State.

Palabras llave : Contaduría General de Indias; reserved way; Felipe de Altolaguirre; Domingo Marcoleta; Tomás Ortiz de Landazuri.