Fiscal Policy and Royal Sovereignty in Minas Gerais: The Capitation Tax of 1735

Abstract

A study of the capitation tax of 1735 in Minas Gerais is interesting since it illustrates the way in which the Crown of Portugal succeeded in enforcing its will through the machinery of colonial administration in a newly incorporated, frontier society. It also tells something about the men of that administration and the political process in which they were involved.The collection of the tax on mineral wealth known as the quinto was one of the most enduring problems confronting Crown officials in Brazil during the eighteenth century. The king permitted his subjects to mine precious metals in his dominions in return for the payment of one fifth of the annual production. Rich alluvial gold deposits discovered in the closing years of the seventeenth century, lay beyond the territory effectively controlled by the governors of the littoral captaincies. Hidden in the shadows of Sabarabuçú, the shining mountain of Indian legends, the isolation of the mines and the tenuous control of the region by the royal administration made collection of the tax haphazard. As the eighteenth century progressed, the production of the gold mines increased, however the king's share failed to grow accordingly. The need for added revenue and the realization that the full amount due the Crown was not arriving at the customs house in Lisbon convinced the king that payment of the quinto should be rigorously enforced.