(Tax-Collecting Captains: New Agents and Jurisdictions in a Reformed Treasury Branch (Córdoba, 18th Century)

Abstract

This paper examines the changes in indigenous taxation following the extinction of the last private encomiendas in the jurisdiction of Córdoba, with a focus on the figure of the capitán recaudador de tributo (tribute-collecting captain), a position created in the Governorate of Tucumán in 1761. The study covers the two decades prior to the creation of this office—when collectors with similar functions were already in place—as well as the period during which these captains were appointed by the cabildo (1761–1784). The research draws on cross-referenced sources such as the accounting books of the Royal Treasury of Córdoba, cabildo records, governmental and judicial proceedings, correspondence, and population censuses. It analyzes the responsibilities and fiscal jurisdictions of these collectors, the duration of their appointments, and their performance in tribute collection. The aim is to critically assess the impact of the changes in the taxation regime, the administration of the tribute system, and the fiscal territorialization carried out by these agents on the rights of the indigenous population. Two main conclusions are drawn. First, the new scheme of tax collection and territorialization—initially applied to both native and non-local indigenous peoples throughout the jurisdiction but later restricted to those registered in reducciones (settlements)—resulted in a differentiation of rights. This shift favoured indigenous groups assigned to officially recognized settlements, while marginalizing those who were dispersed or integrated into non-recognized collectives. Second, the tribute-collecting captains consolidated their roles as intermediaries and influential agents within communal politics.