ABSTRACT Although the matter of repartos (the sale on credit to Indians of goods they might need) has been extensively studied, the purpose that led the Crown to establish a system around them in 1751 is often neglected. Scholars usually understood the repartos as abuses carried out by the corregidores and alcaldes mayores (judges and local Spanish authorities) in the provinces of Peru and New Spain and tolerated by the government until their abolition from 1780 onwards. It is almost completely ignored that the 1751 decree was not a simple legalisation of the repartos to favour local elites, but quite the opposite, a true Bourbon reform with the intention of increasing the industriousness of the Indians and transforming them into buyers of colonial goods (mules, clothes, food) and European goods (textiles, iron, manufactures). It was a reform aimed at encouraging production, trade and the royal exchequer through taxation. The participation of different social sectors in the system contrasts with the idea of monopoly so often associated with the reparto. It is precisely this idea that results from prioritising the testimonies of the detractors of the repartos in the context of abolition rather than paying attention to the purpose of the system.
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