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Title: Renta de salinas
Creator: Bemo
Publication Info: Funza : Imprenta del Estado, 1863.
Physical Details: 16 p. ; 23 9/10 x 15 5/10 cms.
Physical Condition: Fair. Some wrapper folding, but contents good.

Summary: This document is a critique of the central government’s disproportionate taxation of the states that produced salt. According to the author the levies on salt violated the constitution of the Colombian Confederation; it mandated that tax on states’ provinces be set according to their wealth and population. The document argues that taxes for the states of Boyacá, Cundinamarca and the Federal District were so high compared to the rest of the country that the prices of salt soared out of reach. The salt production and taxation debate took place in the context of the newly created Colombian confederation, bringing into question the principle of equality.
Historical Notes: The fiscal policies changed numerous times during the 19th century. In 1850 the remnants of colonial tribute were completely eliminated, and the government decentralized the taxation system. Due to this fiscal adjustment the state increased its economic budget 165% during the period from 1851 to 1870. The processes of decentralization reduced the administrative expenses of the central government relating to the provinces, freeing funds for the construction of transportation and other infrastructure. Junguito, Roberto 2010 Las Finanzas Públicas en el Siglo XIX. In Economía Colombiana del siglo XIX. A. Meisel and M.T. Ramírez, eds. Pp. 113. Bogotá: Fondo de Cultura Económica.
Donor Notes: The anonymous author alleged the salt tax was unfairly levied, and adduced data to prove his contention. - J.L.H.

Subject(s): Colombia -- Economic conditions -- 19th century
Salt -- Taxation -- Colombia
Taxation -- Colombia
Fiscal policy -- Colombia

Type: Pamphlet
Language: Spanish
Format: JPG
PDF - Color
Donor: Helguera, J. León
Collection: Helguera, J. León Collection
Institution: Vanderbilt University
Accession Number: P00134
Record Number: 144
Islandora ID: islandora:10474