Note 6 — Commerce between the Philippines and Nueva España (continued 2)

The alcabala, an excise duty collected on all sales of commodities, was derived from the Moors, and was more or less imposed in Spain from the year 1342 on. It was introduced in the American colonies in 1574, and for more than two centuries was a rich source of income for the Spanish crown and a heavy tax on the colonists. The rate was at first two per cent, but afterward this was doubled and trebled; and it was levied on every transfer of goods, taxing property over and over again. See Bancroft’s Mexico, iii, pp. 658, 659; and Recopilación leyes de Indias, lib. viii, tit. xiii, and lib. ix, tit. xlv, ley lxvi.