Archives West Finding Aid

The collection consists of a manuscript regarding Spanish economic policy on taxation in colonial Mexico. It contains a comprehensive index of sales tax regulations in effect in the late 18th century, an index of tax collection offices by city and province, and instructions on the manner in which the taxes are to be collected. There are references to earlier tax laws in shoulder notes. It is believed that the creator of the manuscript is Joseph Maxiano de Arce y Echeagaray, mayor of the Direccion General de Aduanas (customs) in Mexico City, although the final few pages appear to be in a different hand and detail newly passed tax regulations up to 1810. Many of the manuscript’s regulations concern taxes on pulque (a beer), especially as it relates to the Indigenous population of Mexico. The production and consumption of pulque was an important aspect of Mexican culture throughout its history.