The «Tercias de Encomiendas» in the Viceroyalty of Peru: Concerning the Fiscal Policy of the Crown in the Seventeenth Century
DOI:
https://doi.org/10.3989/revindias.1988.i182-183.187Abstract
The financial crisis suffered by the Crown from the second half of the sixteenth century caused the emergence of growing fiscal pressure, in search of new sources of income for the metropolitan royal treasury. This article studies the origin of the tax called tercias de encomiendas, relating it to the reduction of the revenues sent by the royal officials of Peru to Spain. It also examines the attitudes of the viceroys and the metropolitan government towards the problems of the royal treasury, and the inadequate results obtained by the establishment of the tercias de encomiendas.
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