Detailed Description

[Note: A PDF reader is required to view the PDF files.]

Title: Contribución directa. Monopolio de aguardiente. Voto que salva la minoría de la comisión encargada de estudiar el informe del señor gobernador
Creator: Valencia C., Antonio
Publication Info: Popayán : Imprenta del Pueblo, 1896.
Physical Details: 24 p. ; 21 4/10 x 15 cms.
Physical Condition: Frail: the paper is yellowing and fragile. Its interior is legible.

Summary: Antonio Valencia, commissioned to study the levies on the production and sale of alcohol and the direct taxation system, here presents to the Cauca legislature a detailed report of both measures dictated by the central government. Valencia criticizes the central government’s monopoly over alcohol profits and the unfairness of direct taxation system.
Historical Notes: The colonial fiscal structure included two forms of taxation: direct (levies on people’s incomes) and indirect (taxes on goods for consumption, industrial activities or commerce). The state’s monopoly on tobacco and alcohol was established during the colonial period and persisted for most of the 19th century. Fajardo, Constanza 2012 Los Impuestos en la Época de la Independencia, su Impacto Social, Evolución e Implicaciones en el Sistema Tributario Actual. Criterio Libre 10(16):8-10.
Donor Notes: A meticulously argued (with historical citations) case against the aguardiente liquor monopoly in the Cauca Department. - J.L.H.

Subject(s): Alcohol -- Law and legislation
Government monopolies -- Colombia
Direct taxation -- Colombia

Type: Pamphlet
Language: Spanish
Format: JPG
PDF - Color
Donor: Helguera, J. León
Collection: Helguera, J. León Collection
Institution: Vanderbilt University
Accession Number: P00738
Record Number: 340
Islandora ID: islandora:3515