Order of February 7th, 1786. and in due time, the necessary provisions of salt, purchasing it, for that purpose, of the Administrators and private individuals in first hands, at the store-houses and salines, and at cost, with the object of conferring greater benefit and assistance upon community, and of giving relief to poor Miners, with the understanding that it shall be issued and given to them, in preference to all others, even anticipating their wants, since by this Superior Government it will be so directed to the Royal officers and distributors (expendedores), without prejudice to the general liberty, to any persons of whatsoever class, to trade in salt, and to carry it for sale to the Reales, or wherever they may please, and to the right which the Miners and residents ought to enjoy, if they wish, of carrying it on their own account, and of supplying themselves, independently of the provision which is made in the name of the said Mining (Mineria). Also, it is declared, that the authority asked for, to absolutely compel the Arrieros to carry salt to the Mines, cannot be granted, because it is commanded by his Majesty in the last Royal order in favor of this worthy and useful class, that they shall not be molested nor compelled to carry loads (cargas), without even excepting those of the Royal Treasury, to any destination, they not being disposed to do so of their own free will, and being paid fair freights, according to the times, seasons and conditions of the roads; of which resolutions I notify your Honor (V. S.) for your information, and in order that you may make dispositions for their most strict observance. God preserve your Honor (V. S.) many years. EL CONDE DE GALVEZ. Royal Order, May 9th, 1786. May 9th, 1786. [From Montemayor y Beleña's "Recopilacion Sumaria de Autos Acordados," Tomo II, No. 52.] Respecting Excise duty (alcabalas) in matters of Mining. In consequence of the various appeals of the Miners of that kingdom, asking exemption from excise duty (Alcabalas), and hearing the Fiscal of the Royal Treasury, Don Ramon de Posada, the Viceroy, Don Martin de Mayorga, declared on the 24th of April 1781, that all effects, instruments, utensils, and ingredients, which, directly or indirectly, conduce to the working of the Mines and the reduction of their ores, should be exempt from said duty of acabala; but not the sale and exchange of Mines, works, and Haciendas, which contracts do not immediately effect the abundance of gold and silver. That metals, in ore or extracted, chalk, lead, ashes, and any matters which result therefrom, should be equally free, as also the gold and silver for coin, bars, or precious ornaments, according to what is provided in the Laws of Castile and of the Indies. He also declared exempt from excise duty (alcabala) the eleven species included in the Bando of October 20th, 1780, approved by the King, besides the instruments of Mines, and the supplies of Iron, brass, animals, hides, grease and cordage, magistral and saltierra; but not the other provisions and supplies which ought to pay it, except maize and wheat, with respect to which, he ordered to be observed what was prescribed by me, when I was VisitorGeneral of that Kingdom, on the 18th of December, 1769, Royal Order, May 9th, 1786. which provisions His Majesty approved, by Royal order of June 10th, 1770. This determination being communicated by said Viceroy to the Tribunal of Mining and to the Direction of Alcabalas, and being put in force, he reported it to His Majesty, with Testimonio thereof, and of the expedientes, which gave reasons for His Royal approval. The King, before deciding upon this subject, wished to hear the opinion of the Council, and for that purpose the said Testimonios were transmitted to it by His Royal order. In this state of the case, two Representations were received, one from the Tribunal of Mining, dated January 28th, 1781, setting forth the appeals which it had made to the Viceroy, complaining of the injuries which the new Plan of the Administration of Alcabalas would produce and those which it already experienced; and the other of the Direction of Alcabulas of March 6th, 1782, in which it represented, that, in order to cut off the injuries which resulted from the equivocal understanding which was given to the said declaration of the Viceroy, Mayorga, of April 24th, 1781, it had issued a Circular Letter respecting what the Tribunal of Mining reclaimed without reason: It offered to show, at the proper time, that the effect of the said provision (providencia) of the Viceroy, was neither just nor expedient, inasmuch as it facilitated frauds, and proposed various means to prevent them. In view of these Representations, the King resolved, and it was communicated to that Government, in Royal Order of September 30th, 1782, that, the Direction having made a representation to the Viceroy of what it had to offer on the matter, the expediente be passed to the Fiscal of the Royal Treasury; and, with his Opinion, it be taken without delay, to the Junta, and its resolution being carried Royal Order, May 9th, 1786. into effect, the whole matter be transmitted for the Royal approval. The Council, having complied with the directions of the Royal Order by which the said Testimonios were remitted to it, delivered its opinion, and, in accordance therewith, His Majesty approved, in all its parts, what was directed by the Viceroy, Mayorga, on the 24th of April, 1781, ordering, besides, that, in what had already occurred, there be observed and executed what was directed by the anterior order of September 30th, 1782, which resolution was communicated to the Viceroy, on the 13th of January, 1783. The Audiencia Governing (Gobernadora), in Letter of April 25th, 1785, No. 379, reported, with Testimonio of what, on the 11th of February, 1783, the Tribunal of Mining moved, on the continuous appeals of different Miners, to be exempted from excise duty (Alcabalas) on the utensils, tools, and supplies of the Mines, in consequence of the Direction having declared that the Decree (Providencia) of the Viceroy, Mayorga, must be understood as applicable to the case where the Miner is himself the introducer, and the effects are for the working of the Mines: it applied to the Viceroy to declare, that all the inhabitants of the Reales should enjoy the exemption; that there should also be exempted from said duty provisions, and provender for animals, as the cost thereof was very considerable, and that lead, alloys, saltierra, and magistral ought to pay excise duty (Acabala) only in case of trade; and tools and utensils, when not intended for the working of the Mines. That the Viceroy, Don Matias de Galvez, having received, at this time, the two anterior orders of September 30th, 1782, and January 13th, 1783, the direction manifested the motives which it had had, in issuing the said Circular Letter on the manner in which the Administra Royal Order, May 9th, 1786. tions of Alcabalas ought to understand the exemption declared on the 24th of April, 1781; and having heard the Fiscal of the Royal Treasury, was of opinion that in its main provisions, the Resolution, which was already approved by His Majesty, ought not in any way to be changed. That, in order to enjoy exemption from excise duty (Alcabala), the utensils, tools, and supplies, must be introduced by the Miners themselves for the strict purpose of working the Mines. And that, in the complaints of the contributors because the exemption was not conceded to them, and in the representations of the Administrators that they opposed the payment of what was considered due from them, it was decided, in first instance, in the Direction, allowing appeals to the Superintendency General. That said Audiencia, on the 29th of January of the same year, 1785, acceded to the proposition of the Fiscal. And lastly, that the expediente, thus drawn up, was passed to the Ju ta of Royal Treasury, and in session of March 15th it resolved: That on the chalk (Greta), lead, ashes (cendrada), and other alloys (ligas) which result from the smelting of ores, and the sallierra and magistral used in reductions with quicksilver, no excise duty (Alcabala) is to be collected, although not introduced on account of Miners, provided, that the purchasers buy them for the purposes of consumption, and not for trade in these several kinds of articles. That all the tools, utensils, and supplies which immediately serve for the working of Mines, reduction of their ores, or for draining them, meaning those of iron, brass, animals, hair-hides, grease, cordage and others, are equally exempt from excise duty (Alcabala) in the Reales of Mines, |
