El papel histórico del impuesto de consumos en la provincia de Córdoba (1902-1931)

Abstract

The historic role of the was fundamental to understand the times of Spanish Restoration. The of Consumos, were the main source of funding for the municipalities of the Restoration, but their failure on that objective, conditioned the development of the Spanish political system from its local base. In this article, through the analysis of the trace that consumption tax left in the Acts of municipalities in the province of Cordoba and in the Judgments of the Provincial Court, we show the role of this as one of the causes of survival of caciquism in Spain between 1902 and 1931.