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96 4. Finally there were the levies classed as common taxation. They did not differ in nature from the foregoing but they were the source of the public treasury income from which the general colonial expenses must be paid. These taxes themselves fall into classes, those on the production of metals, especially silver and gold, formed an important part of the total. There were taxes on other products, the entry or production of which could be easily controlled such as salt and silk, powder and pulque. Stamp taxes on business documents and many others, paper taxes, anchorage dues, and taxes on commerce for maintaining or building certain fortifications were included in the list. Lotteries were taxed, and there were some unimportant returns from levies on land. Highly important were the alcabalas, the taxes on internal commerce.

When the country won its independence from Spain, the public treasury was empty and private property burdened by the destruction that had occurred during the struggle. Some of the taxes mentioned, especially those in the first classes, were abolished but there was no general reform. The problem continued to be how to get income to run the government, rather than the ideal way in which to get it. Many of the old taxes were continued, although they had long been a source of complaint. Before any comprehensive reform could be put into operation the Mexicans had begun the long series of internecine conflicts that kept them too busy to consider tax laws except as a means of satisfying the immediate needs of the government. In fact, it is not possible to ascertain either the amounts collected or all