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658 auditors' office for the united management of Indian tributes and the quicksilver branch was established by Viceroy Monterey. In 1651, however, the two branches were disconnected, and the contadoría de tributes became a distinct department, with an administrator general at the head whose jurisdiction extended over all New Spain.

The next productive impost introduced into New Spain was the alcabala, or excise, collected upon all salable commodities. This duty had its origin in Spain, at what date is uncertain; but in 1342, and for a long period afterward, the right of collecting it was periodically conceded by the córtes to different Spanish monarchs to defray expenses of war, till finally it became a fixed source of revenue. In 1558 Philip II. after consultation with his councillors decided to introduce the alcabala into the Indies, and in 1568 issued a royal cédula to the viceroys ordering it to be established in Peru and New Spain. Some delay, however, occurred in the formation of a tariff, and the organization of the department; nor was it before October 1574 that the viceroy Martin Enriquez issued his proclamation, specifying in detail the articles to be taxed. On the 27th of November following he appointed Gordian Casasano, secretary of the audiencia,