A GENERAL RECAPITULATION of the receiving and issuing of the FINANCES. The Annual REVENUE. BY the produce of Tobacco Ditto of the Poft-Office Ditto of the Provincial Farms, under which are included all kind of taxes that are paid upon the following fix kinds of vivres : bread, oil, wine, fat, flesh meat, foap; which taxes are renewed every fix years; and under this head is alfo comprehended the Alcavalas, and other rights and taxes Ditto of the General Farms, in which are included, befides the customs, the duties on wool, the admiralties, rights of fanity, cards, mercuries, brandy, lead, gun-powder, &c. Total of the Revenue The Annual EXPENCE. For the fubfiftence of the Land Army of 91,311 men, including the general officers of Artillery Ditto of the Naval Forces, confifting of 45,810 men, in pay Ditto of the Tribunals at MADRID, and through the whole kingdom, with the falaries of the Seneichals, Governors, and Intendants, in all 1800 men, in actual pay Ditto of the Garrifons, 7158 men Brought over, 2,086,453 17 3 For the fubfiftence of 23,300 men, employed in the farms of Tobacco Ditto of 18,000 men, employed in the Poft- Ditto of 11,500 men, employed in the Pro- Ditto of 19,000 men, employed in the General Farms Penfions paid out of the Finances The expence of the Palace and Royal Family Total of the Annual Expence, The RECAPITULATION. The Annual Revenue The Annual Expence 317,402 4 5 50,368 9 53,240 64,458 17. 10 211,352 12 7 174,334 5 8 2,957,610 6 9 Remains free 2,474,288 16 7 REMARK S. THE General Farms are the customs, the fale of tobacco, falt, lead, and quick-filver; the poft office; licences to veffels which trade to AMERICA; ftamped paper; and fome other particulars, specified at full length in USTARITZ. The greatest number of the taxes called general, fuch as tobacco, falt, and the customs, are under the management of a board for the King's behalf, and increase daily fince they have been fo regulated. The revenue from tobacco in particular, has increafed annually a million of crowns vellon, or 111,1111. fterling, fince 1739, that the management was regulated according to the plan drawn up by Don MARTIN DE LOYNAZ. That Adminiftrator-General gave fecurity for the augmentation, which he propofed, but was freed from all obligation at the end of one year, when he proved, that the fales had amounted to eleven millions of rials more than ufual. He increafed the tax upon the beft forts of tobacco ten rials, and in the fame degree leffened the tax upon the worst, which are purchafed by the common people. The clergy, as K k well well as the other members of the ftate, are fubject to the general taxes, because they are looked upon as rights of regality or fovereignty. They pay befides, the taxes of the Crufado, Śubfidio, and Efcufado, valued at 155,555 1. fterling. THE farm of the Provincial Taxes refpects only the twenty-two provinces of the crown of CASTILLE, and includes feveral branches. 1ft, The tax of Alcavala, established in 1341. This is ten per cent. upon every thing fold or exchanged, even upon land revenues, and all kinds of rents, with an augmentation of four additional taxes of one per cent. imposed each, fucceffively in 1639, 1642, 1656, 1664. UPON fales at firft hand, the farmer of the Revenues requires only ten per cent. but upon fales in retail, fourteen per cent. is required. The regulation however does not appear to be uniform, fince, according to USTARITZ, there is not more than between fix or seven per cent. collected by this tax. Later writers nevertheless estimate this tax as I have done. After all, as the tax is repeated upon each fale, we may reasonably conclude, that every thing has at leaft paid the whole tax once, notwithstanding any abatement in the valuation. The clergy are not fubject to this tax in their fales; on the contrary, they are allowed a discount in valuing the produce of their lands, or upon those things which are defigned for their own confumption; and when they again fell that produce, they have the advantage of the rest of the King's fubjects in the proportion of the whole tax. Those of the clergy, who have no lands, or who buy in retail, pay the tax, as it is included in the price of the commodity. THE fecond branch is the tax called Millones, with the additional taxes, known under the name of the new impofts. This tax began in 1590, when a fervice or fubfidy of eight millions of ducats was granted to PHILIP II. by the States of CASTILE. In 1601 the fame States granted an annual fervice of four millions of ducats during the courfe of fix years. It was called the fervice of twenty-four millions, and the neceffities of the monarchy have obliged it to be continued ever fince. Of these twenty |