Customs and Public Finance in Rio de Janeiro (ca 1580-ca 1750)

Abstract

This article seeks to analyze taxation, particularly customs, in the captaincy of Rio de Janeiro. The period studied goes from 1580 to 1750, from the union with Spain to the end of the government of D. João V. At that time, the fiscal apparatus received a good deal of attention as the proceeds from the collection of taxes were essential for the maintenance of the mother country and the colonies as well as for the accumulation of wealth by businessmen in both the metropolis and the colony. We shall examine not only the structure of the collection system, but also the changes to the taxation process over time.