The Administration, Collection and Distribution of Tithes in the Archbishopric of Mexico, 1800-1860
The System of tithe collection in operation in the Archbishopric of Mexico at the beginning of the nineteenth century was the result of a gradual process of change and development throughout the colonial period. In the sixteenth and early seventeenth centuries, the responsibility for the collection and distribution of the tithes had rested both with the Church and the viceregal authorities. However, as soon as the yield was thought to be sufficient to maintain the diocese without royal subsidy, the Church was left to organize the collection. The territory covered by the see was divided into a number of areas and the right to levy tithes within these was auctioned to the highest bidder. This method was only allowed in respect of the tithes paid by the Spaniards and mestizos, for those of the Indians had to be collected directly. This latter collection was carried out on behalf of the Church by two canons who were given the title of Jueces Hacedores. Soon the Church began to extend the system of direct collection and the areas that were farmed out became fewer and fewer until finally the last one was abolished in 1782. As the revenue increased with the development of the colony, an administrative organization was evolved.