(MEXICO) Real provision acordada para la nueva cuenta y visi

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(MEXICO.) Real provision acordada para la nueva cuenta, y visita personal de los naturales, y demas tributarios [1], 10, [1] printed pages. Folio, 11 1/2 x 8 inches, disbound; extensive manuscript notes on the mostly blank first page, scattered notes elsewhere, first and final leaves detached; inked seal of King Charles III of Spain on page 1. Mexico, circa 1770s

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A decree on the collection of taxes from Indians and mestizos in New Spain. It covers the need for translators, exemptions for widows and unmarried women, and lack of an exemption for chiefs. Mulattos and negroes are to be taxed under a separate law. The long manuscript note on the first page includes several earlier laws on the taxation of negroes. The document is undated, and intended to be dated in manuscript on the last leaf, though this copy was not. However, laws through 1765 are cited in the printed side-notes, and a law dated 1770 is cited in manuscript. Another copy is cited with a 1785 date (Granados, "Cosmopolitan Indians and Mesoamerican Barrios," page 93). 2 copies traced in OCLC.