Resumen

AIDAR, Bruno. The Overseas Council and the Leasing of Tax Farming Contracts: The Case of the Captaincy of São Paulo, 1723-1760. Am. Lat. Hist. Econ [online]. 2019, vol.26, n.1, e944. ISSN 2007-3496.  https://doi.org/10.18232/alhe.944.

Through the example given by the captaincy of São Paulo, this paper aims to show how the authority to lease tax farming contracts was an essential axis in the architecture of powers of the Portuguese Empire in the age of the king João V. Another objective is to analyze, from the fiscal perspective, how the empire government was built on institutional configurations among varied layers of local, regional and central powers. In specially, we stressed the importance of the regional space of power to regulate negotiation and conflict in the monarchy. The first section points some economic issues of the captaincy of São Paulo. The second section investigates the swinging movement between the Overseas Council and the Treasury Office (Provedoria) in the captaincy regarding the authority to sell the captaincy’s tax farming contracts. The third section shows the careers of some tax farmers related to the captaincy.

Palabras llave : taxation; tax farming leasing; captaincy of São Paulo.