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A Voyage to the Eastern Part of Terra Firma, Or the Spanish Main, in South-America, During the Years 1801, 1802, 1803, and 1804

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A Voyage to the Eastern Part of Terra Firma, Or the Spanish Main, in South-America, During the Years 1801, 1802, 1803, and 1804 TO THE EASTERN PART OF TERRA FIRMA, OR THE SPANISH MAIN, IN SOUTH AMERICA, DURING THE YEARS 1801, 1802, 1803, AND 1804 CONTAINING A description of the Territory under the jurisdiction of the Captain-Ge neral of Caraccas, composed of the Provinces of Venezuela, Maracaibo, Varinas, Spanish Guiana, Cumana, and the Island of Margaretta ; and embracing every thing relative to the Discovery, Conquest, Topogrtphy, Legislation, Commerce, Finance, Inhabitants and Productions of the Provinces, together with a view of the manners and customs of the Spa- niards, and the savage as well as civilized Indians. BY F. DEPONS, LATE AGENT OF THE FRENCH GOVERNMENT AT CARACCAS* IN THREE VOLUMES. VOL. m. WITH A LARGE MAP OF THE COUNTRY, &C. TRANSLATED BY AN AMERICAN GENTLEMAN NEW-YORK: PRINTED BY AND FOR I. RILEY AND CO- NO. I, CITY-HOTEL, BROADWAY. District of? T>E IT REMEMBERED, That on the twenfy-second ' New-York, 5 -D day of September, in the thirty-first year of the Independence of the United States of America, ISAAC RILEY, of the said District, hath deposited in this Office, the Title of a Book, the right whereof he claims as proprietor, in the words and figures following, to wit : ** A to the Eastern of Terra or the " Voyage part Firma, Spanish Main, in South-America, during- the years 1801, 1802, 1803, and 1804, con- " a of the under the of the " taining description Territory jurisdiction Cap- tain-General of Caraccas, composed of the provinces of Venezuela, Ma- " and the Island of " racaibo, Varinas, Spanish Guiana, Cumana, Margaretta ; and relative to the " embracing every thing Discovery, Conquest, Topo- graphy, Legislation, Commerce, Finance, Inhabitants and Productions " of the with a view of the manners and customs of " Provinces, together the Spaniards, and the savage as well as civilized Indians, by F- DEPONS, " late of the French Government at in three " agent Caraccas, volumes, with a large Map of the Country, &c. translated by an American Gen- " tleman." IN CONFORMITY to the Act of the of the United States, en- " Congress titled An Act for the of the Co- " encouragement Learning, by securing pies of Maps, Charts, and Books, to the Authors and Proprietors of " such the times herein mentioned ;" and also to an Act Copies," during entitled An Act to an act An act for the encour- " supplementary entitled, of the of Charts, and " agement Learning, by securing copies Maps, Books, to the Authors and Proprietors of such Copies, during the ' : times therein mentioned, and the benefits thereof, to the Arts " extending of Designing, Engraving and Etching historical and other prints." EDWARD DUNSCOMB, Clerk of the District of New-York, A VOYAGE TO THE EASTERN PART OF TERRA FIRMA, IN SOUTH AMERICA. CHAPTER IX. MMMM* OF THE ADMINISTRATION OF THE REVENUE AND THE TAXES. A summary view of the finances of the provinces of Caraccas The establish ment of the office of comptroller or intendant The governor of each pro- vince his deputy His duties and prerogatives The superior officers ofthe custom house The court of accounts The supreme chamber of finance The taxes Duty ofthealcavala Of the almoxarifazgo, armada, and armadillo. Of the consulate and anchorage Of the aprovechamientos tafia of the or Rum or Customs lake Pulperias licences to retailliquor Compositions, or sales of land Confirmations of land Fermage'or rents of land Passage boats on the river Apine Lances, or tax on titles Demi-annates of officers Royal ninths Indian tribute Venal offices- Stamped paper Estrays Fifths of mines Hospital money Salt-works Restitutions Confiscations Royal tithes Corso Guarapo and cock fights Fines and amercements Vacant successions Ecclesiastical mesadas Vacant benefices Papal bulls The general bull for the living The bull for eating milk The bull for the dead The bull of composition Rate of bulls Monopoly of tobacco Result. Summary ofthefinances ofthe Provinces ofCaraccas. jROM the particulars I have given in the prece- ding chapter, of the languishing state of the provin- ces of Caraccas, even in the middle of the last centu- will not that the of their ry, the reader expect history finances should ascend to a very remote period. Mexico and Peru, out of the vast extent of Spa- nish domain, are the only portions which, since their discovery, have furnished a superabundance of wealth. Out of this surplus, after defraying the interior charges of administration, Spain has always appropriated a part in favour of those governments whose local resources are inadequate to their ex- pense. The provinces of Terra Firma were a tax upon Mexico, until a more active culture, and a peo- ple less addicted to illicit trade enabled the exche- quer to find within their limits, the means of dispen- sing with foreign aid. If this revolution in the trea- sury is not entirely owing to the company of Gui- puscoa, it is at least during its existence that it has begun to take effect. For, before the establishment of that society, Maracaibo, Caraccas, and Cumana received from Mexico a sum equivalent to two-thirds of their expenditures. Establishment ofthe office oflntendant, or Comptrol- ler in the Caraccas. ', In a country where finance was in its infancy its regulations could not but be simple. As the per- sons in office were few their competitors were few also. In the person of the captain-general, the united powers of the civil and military administration were concentred. The increase of the receipts intimated that the time was arrived when it was necessary to give to the management of the public revenue a system more suitable to its importance. The number of persons employed was necessarily augmented. At length in 1777 they placed at the head of the finances an intendant whose authority extends over the whole district of the captain-general. The Governors of the Provinces are his Deputies. Under the title of delegates of the intendant, the governors of the different provinces have continuedto administer, within their respective jurisdictions, the public money. They direct all the ordinary expenses, but without the concurrence of the intendant they are unable to authorise any extraordinary expenditure. They determine provisionally, on all difficulties arising within their limits on the collection of duties, with a right of appeal to the intendant, and upon condition, in case none should be interposed, of submitting the de- cision to his sanction. It is to him, also, that they transmit, at the expiration of each year, a general statement of their receipts and disbursements. The duties andprerogatives of the Intendant. The intendant is totally independent of the other authorities. Every regulation which he may deem, necessary or expedient for the interior government of the finances in his district, he has power to ordain. He is superior to every branch of the administration. No payment is made by the treasury of Caraccas with- out his order. To every office in the administration, which becomes vacant, he nominates provisionally. Those who behave improperly he removes at his plea- sure. He arraigns, tries and pronounces definitively upon all nonattendances or neglects. But if the of- fence is of such a nature as, on the merits, to admit of a reversal, he restores the person ad interim, or in the meanwhile) and sends the proceedings to the king for his decision. The intendant continues in office five years. 8 Litigated points, on every part of the administra- tion, are referred to a gentleman of the law, who en- joys the title of associate* or lateral judge of the royal estates, or finances. On the conclusions of the solicitor of the he his exchequer, passes decree ; but it has no eifect until signed by the intendant, who may, under his responsibility, pronounce a different sentence, or submit the pleadings to another profes- sional character for his opinion. Smuggling, and prize cases are also within the cognizance of the intendant, and determined in the same manner. The appeal from his judgment is to the supreme chamber of finance, of which I shall hereafter speak. At these times, instead of the intendant, who on other occasions presides, the regent of audience fills the chair. Agriculture, commerce and navigation are under the intendant's immediate patronage. It is to these three grand sources of public prosperity that he is bound to direct his greatest care and attention. But with respect to agriculture he has no authority to make any regulation. His power is confined to trans- mitting to the king, his observations on the mea- sures to be adopted for its encouragement. In regard to commerce and navigation he is not thus restrained : for he may, without any responsi- or issue bility, repress the abuses he perceives, ordi- nances for improving their system. In constituting him president of the general assem- bly of the consulate, and judge of appeal from their sentences, it appears that the king intended he should * Literally assessor. possess a decided influence over those affairs which form the duties of this tribunal, created solely to give an impulse to excite industry and animate pursuit in commercial and maritime operations. The town furnishes a guard for the house of the intendant, and he receives from the military the ho- nours of a field-marshal. This fixed salary is, like that of the captain- general, 9000 hard dollars a year. His proportion of seizures for illicit trade and his other emoluments, double that sum. Superior Officers of the Customs. In all the principal custom-houses there are a cash- ier, or contador, and treasurer, who bear the title of royal officers, and whose duties are, with very little variation, the same. The cashier keeps a separate register, which the treasurer is to subscribe, and not the cashier that which the treasurer also keeps.
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