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Segundas Jornadas De Historia Económica De La AMHE México, 14

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Segundas Jornadas De Historia Económica De La AMHE México, 14 Segundas Jornadas de Historia Económica de la AMHE México, 14 al 16 de agosto de 2013 Ponencia: Los ingresos de la fiscalidad eclesiástica durante la guerra de independencia. Arzobispado de México y obispados de Michoacán y Guadalajara, 1810-1821 Élida María Tedesco UASLP- Escuela de Ciencias Sociales y Humanidades. [email protected] Introducción El propósito de esta ponencia es estudiar los montos y las fluctuaciones de los rendimientos de la fiscalidad eclesiástica decimal en las diócesis de México, Michoacán y Guadalajara en el periodo 1810-1821. Durante esos años la recaudación de diezmos cayó notablemente. En trabajos previos hemos estudiado en detalle dos de los factores que contribuyen a explicar este descenso considerable del diezmo durante la insurrección de independencia: los aportes exigidos por las fuerzas armadas a las unidades de recaudación decimal (colecturías) y la desarticulación del sistema fiscal de las diócesis (deterioro de las trojes, ausencia de los colectores e interrupción de las comunicaciones con el cabildo catedral).1 En la presente Es un borrador. No citar sin permiso de la autora. 1 Tedesco, Élida, “Ingresos decimales de las diócesis de México, Guadalajara y Michoacán (Nueva España), 1750-1821”, ponencia presentada en XXII Jornadas de Historia Económica de la AAHE, Río Cuarto 21 al 24 de septiembre de 2010; “La fiscalidad eclesiástica frente a las exigencias financieras borbónicas y la guerra de independencia. Las diócesis de México, Michoacán y 1 ponencia revisaremos otros dos factores: los perjuicios provocados por el estado de guerra a la producción agropecuaria -base del impuesto decimal- y el establecimiento de conductas de resistencia al pago del diezmo por parte de los causantes, favorecidas por las circunstancias de la guerra. Sin embargo, debe señalarse que los valores decimales muestran que la situación varía de una diócesis a otra, lo que conduce a cuestionar la idea de una crisis general de la fiscalidad eclesiástica a partir de la guerra de independencia y a tratar de presentar una visión matizada sobre los efectos devastadores del conflicto armado para el diezmo. Existen otros estudios que han tratado estos factores como determinantes en el comportamiento descendente de los ingresos del sistema fiscal del arzobispado de México. Michael Costeloe, desde una perspectiva amplia, que atiende a la tendencia general de la recaudación, señala que el descenso de los montos decimales entre los años 1811 y 1821 se debió principalmente a los daños que los ejércitos en pugna ocasionaron a la producción agrícola.2 Pero se trata de una hipótesis y no del resultado de un análisis de aspectos concretos. Carlos Alberto Ortega González, por su parte, analiza detalladamente el comportamiento anti-fiscal de los causantes del diezmo del arzobispado de México durante la guerra, mostrando que las prácticas de resistencia fiscal y la evasión fueron, junto con los perjuicios sufridos por el agro, las principales causas que desencadenaron la precipitación de la recaudación decimal.3 En este mismo sentido avanzamos en nuestros trabajos, al indagar los efectos de la guerra insurgente en la fiscalidad eclesiástica, propusimos que el contexto turbulento de la guerra insurgente minó la capacidad de las catedrales para Guadalajara, 1790-1821”, Jahrbuch für Geschichte Lateinamerikas/Anuario de Historia de América Latina, 48, 2011, pp. 107-130. 2 Costeloe, Michael, “La administración, recolección y distribución de los diezmos en el arzobispado de México, 1800- 1860”: Arnold Bauer (comp.), La Iglesia en la economía de América Latina siglos XVI- XIX, México, INAH, 1986, pp. 118-119. 3 Ortega González, Carlos Alberto, “El ocaso de un impuesto. El diezmo en el arzobispado de México, 1810-1833”, Tesis (Maestría), México, Instituto Mora, 2010. 2 ejercer su potestad fiscal y propició un impago del diezmo de proporciones e irreversible, lo cual explicaba el declive continuo de los ingresos decimales, aun después de los años de mayor conflicto bélico. Encontramos testimonios de la resistencia fiscal de los causantes del diezmo en las diócesis de México, Michoacán y Guadalajara, particularmente a partir de 1815, cuando los cabildos eclesiásticos intentaron restablecer la recolección, tras la pacificación de la mayor parte de los territorios.4 La hipótesis de Costeloe, la interpretación de Ortega sobre el impacto de la resistencia fiscal en la recaudación decimal del arzobispado de México y nuestras indagaciones anteriores sobre las causas del descenso del ingreso por diezmos durante la guerra de independencia son retomadas en este estudio sobre las fluctuaciones de los diezmos para la etapa 1810-1821. I. ANÁLISIS DE LAS FLUCTUACIONES DEL DIEZMO, PERIODO 1810-1824 En el arzobispado de México el camino descendente de los ingresos decimales fue escalonado y se encontró matizado por algunos años de recuperación (1818, 1819 y 1822), debidos posiblemente a la acumulación de pagos atrasados (Gráfico 1). ¿Cómo se dio esta caída de los rendimientos decimales de la catedral de México? El último año de altos ingresos fue 1812, con 367,063 pesos. Esto indicaría que los efectos de la guerra no fueron inmediatos en los diezmos del arzobispado.5 Pero en 1813 la tendencia cambió, ese año el diezmo líquido repartible inició un camino descendente que se prolongó hasta 1815, en ese trienio el promedio anual de ingresos decimales fue de 261,955 pesos. Entre 1816 y 1819 se observa una ligera recuperación de los montos ingresados (398,220 pesos de promedio anual), 4 Tedesco, “Ingresos”; “Fiscalidad”, pp. 125-129. 5 Ortega González, “Ocaso”, pp. 74-79. 3 para luego alcanzar su nivel más bajo en 1820, con 80,004 pesos. La tendencia descendente continuó hasta 1824, con un año excepcionalmente alto en 1822. Gráfico 1. Valores anuales del Diezmo líquido repartible- México, 1810-1825 Fuentes: ACCMM, Rollo 16; Contaduría, Caja 2 y 9. 600000 500000 400000 300000 200000 100000 0 1810 1811 1812 1813 1814 1815 1816 1817 1818 1819 1820 1821 1822 1823 1824 1825 Diezmo líquido repartible- México La curva de diezmos del obispado de Michoacán muestra una contracción pronunciada que se extendió al menos hasta 1824, cuando terminan nuestros datos. Dicha caída comienza en 1808 y se acentúa en 1809 y 1810 (Gráfico 2). La antelación con que aparece el fenómeno de reducción de los ingresos por diezmos en la curva de Michoacán, respecto de las otras curvas, tendría relación no sólo con los dos años que consume la recolección, venta y distribución de los diezmos en este obispado, sino también con la particular dureza con que la crisis agrícola de 1808-1810 afectó la región del Bajío,6 que probablemente redujo el efecto del factor precio sobre el volumen de la producción en el diezmo en dinero. De un alto nivel de ingresos decimales en 1807, de poco más de 500.000 pesos, cayó a 345,470 pesos en 1808 e inició una trayectoria declinatoria con un promedio anual de 117,887 pesos durante el quinquenio 1810-1814, 145,653 pesos en el quinquenio 1815-1819 y 170,188 pesos en el periodo 1820-1824. Para la renta 6 Brian Hamnett sostiene que las repercusiones de la crisis de 1808-1810 fueron más extremosas en el Bajío y en las regiones mineras que en el núcleo central (valles de México y Toluca). Raíces de la insurgencia en México. Historia regional, 1750-1824, México, FCE, 1990, pp. 143-146. 4 decimal de la catedral vallisoletana los efectos de la guerra fueron claramente perniciosos. Gráfico 2. Diezmo líquido repartible, Obispado de Michoacán, 1807-1824 Fuentes: ACADVM, Caja 54; Legajos 123 y 172. 600000 500000 400000 300000 200000 100000 0 Diezmo líquido repartible, Michoacán En los diezmos de Guadalajara el declive recaudatorio es claro sólo a partir de 1821, los años de la guerra inician con una drástica caída del líquido repartible en 1810 (189,628 pesos frente a los 313,310 pesos de 1809), seguido por un movimiento accidentado de agudas caídas en 1813 y 1814 y picos elevados en 1816 y 1820 (Gráfico 3). Tal comportamiento será revisado con detalle más abajo. 5 Gráfico 3. Valores anuales del diezmo líquido repartible, Obispado de Guadalajara, 1809-1823 Fuentes: AGI, Guadalajara, 544; AHAG, Diezmos, caja 7. 600000 500000 400000 300000 200000 100000 0 1809 1810 1811 1812 1813 1814 1815 1816 1817 1818 1819 1820 1821 1822 1823 Diezmo líquido repartible- Guadalajara En los gráficos se observa que con la guerra de independencia la renta decimal experimentó una notable decadencia. En el arzobispado de México, aunque hubo algunos años de recuperación entre 1817 y 1819, los rendimientos decimales se mantuvieron en niveles modestos durante la década de 1810 y en los primeros años del México independiente; en Michoacán entraron en una declinación irreversible a partir de 1810; en el obispado de Guadalajara los ingresos por diezmos se tornaron inestables y cayeron de manera marcada sólo a partir de 1821. Daños a la producción agrícola durante la guerra de independencia y el descenso del diezmo La guerra de independencia de la Nueva España, iniciada en septiembre de 1810, afectó severamente la capacidad productiva de la economía del virreinato: buena parte de las instalaciones mineras sufrió la destrucción y el abandono, la producción agrícola descendió bruscamente, se produjo el resquebrajamiento del 6 sistema crediticio, los circuitos mercantiles se interrumpieron y los caminos resultaron dañados. Los efectos más devastadores para la producción se dieron entre 1811 y 1815, cuando, tras la derrota de Miguel Hidalgo en la Batalla de Puente Calderón (Guadalajara), se desarrolló un proceso de regionalización de la insurgencia en distintas partes del virreinato. Esta etapa fue la más ruinosa de la guerra, pues se mantuvo un cierto equilibrio en la correlación de fuerzas entre insurgentes y realistas. En esos años la agricultura sufrió la destrucción del capital físico y la interrupción de las labores. En los territorios disputados u ocupados, las haciendas fueron saqueadas en sus herramientas, almacenes, semillas y ganados, y perdieron arrendatarios y trabajadores; los campesinos, en tanto, abandonaron su trabajo para unirse o combatir la insurrección.
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