Fiscal Transfers between Buenos Aires and the Viceregal Interior at the End of the Colonial Period: Fall of the Situado and the Relation with the Regional Royal Treasuries (1800–1810)

Abstract

This study reconstructs remittances from different regional haciendas to the main treasury of the Viceroyalty of the Río de la Plata, located in Buenos Aires, between 1800 and 1810. It estimates the extent and periodization of the decline of the situado of Potosí during the last colonial decade, determining whether the contributions from regional treasuries made up for it. It also estimates the impact of transfers on the regional treasuries. By drawing on the accounting books of various treasuries, the article identifies the main mechanisms that the Royal Treasury of Buenos Aires implemented to seize surplus resources of the viceroyalty’s interior haciendas at the end of the colonial period. The ability of the Royal Treasury to seize those surpluses was significant and implemented through various mechanisms of the ancien régime.

Keywords

• taxation
• Río de la Plata
• royal treasury
• fiscalidad
• Río de la Plata
• Real Hacienda