Note 72 — Chapter X · THE AUDIENCIA AND THE CHURCH: THE ROYAL PATRONAGE
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Ecclesiastical tithes (diezmos), according to Martínez Alcubilla, were “taxes upon the products of the earth which the producers paid from the entire product of their labor, without deduction of the expenses to which they were put, or consideration of the capital invested” (Martínez Alcubilla, Diccionario, V, 412). Escriche defines the ecclesiastical tithe as “the part which is paid by the faithful for the maintenance of the ministers of the church,” usually consisting of a tenth of their products, although at times it was less, varying with the use and custom of the locality (Escriche, Diccionario, I, 638). This payment was required from merchants, farmers and encomenderos (Recopilación, 1–16–1 to 10). In 1537 Viceroy Mendoza was directed to exact tithes from the natives (Bancroft, History of Mexico, III, 666). This was again ordered by the cédulas of July 12, 1778, and January 20, 1786 (A. I., 105–2–9). Subsequently the agricultural estates of friars were made liable to the payment of tithes. As early as 1655 the Jesuits in New Spain were obliged to pay tithes on all crops and productions of their estates (Bancroft, History of Mexico, III, 668).
The purpose to which these funds were theoretically devoted was the support and maintenance of the church. The right of collecting and administering them was conceded to the crown by Pope Alexander VI in the bull of November 16, 1501, in “full, absolute and irrevocable ownership, with the condition that the crown should assist the church with a sum sufficient for the decent support of divine worship, its prelates and ministers” (Recopilación, 1–16–1 and 23). The cédula of April 29, 1648 reaffirmed and amplified this bull, ordering in addition that one-third of all money arising from vacant benefices should be set aside for the support of the church, while the residue should be sent to Spain (ibid., 1–7–41; see also 1–16–28 and Article 8, Real Ordenanza de Intendentes de Buenos Ayres; Robertson, History of America, IV [Bk. viii], note XXXII).
On February 3, 1541, Charles V prescribed that the tithes should be divided into four equal parts, two of which were to go to the prelate and chapter of the diocese, while the remaining two parts were to be further separated into ninths (novenos), of which two were to be reserved for the crown, three for the construction of churches and hospitals, two for salaries of curates, and the remaining two portions were to be set aside to pay the dignitaries and subalterns of the diocese (Recopilación, 1–16–23).
In case the portion reserved for the salaries of curates proved insufficient, the royal treasury guaranteed a yearly stipend of from one hundred to a hundred and twenty pesos to each priest. This cédula was amended by the regulation of March 28, 1620, which provided that the royal ninths should be taken from the gross amount of tithes paid in (Recopilación, 1–16–25). So it developed that the crown came to assume entire jurisdiction over the administration of the tithes, retaining a portion of these episcopal rents for non-ecclesiastical purposes. The royal share was placed in the treasury and was administered by the oficiales reales, leaving only seven-ninths of the money actually obtained to be expended for the support of the church. These funds were collected in the provinces by the provincial revenue officials, subject to the supervision of the alcaldes mayores, who were responsible in turn for this particular matter to an oidor and a royal treasury official of the central government (Ibid., 1–16–1, 30).
These novenos were not infrequently farmed out in New Spain, and at the auctions thereof frauds were as repeatedly committed as at the sales of other royalties. Instructions were issued ordering the Audiencia of Mexico to investigate the nature of these transactions. In March, 1728, the royal novenos were leased for a period of nine years at $19,000 annually. When this lease expired they were let again for a similar period at $20,000 a year (Bancroft, History of Mexico, III, 666–668 and note 57); see Priestley, José de Gálvez, 249–253, for data on the administration of tithes in New Spain.