District Commissioners as Tax Collectors in the Rural World. Santa Fe (Argentina) in the third quarter of the 19th century

Abstract

These article inquires into the methods of tax collection in the rural sphere of Santa Fe in the third quarter of the 19th century. It demonstrates that, despite the provincial authorities’ intentions of centralizing tax collection in the departmental receptors of the Treasury – as had been established in the different fiscal regulations – the process was in the hands of the commissioners of each of the districts created for the campaign. An approach is offered, from the perspective of the day-to-day experiences of these agents, which reveals the difficulties faced when trying to undertake this task. The sources that have served to sustain this article are the notes and correspondence that the receptors, district commissioners and general commissioners maintained, throughout the period, with the different levels of the provincial administration.