Note 48 — Chapter XXXII

According to Concepción (xiii, pp. 360–366), the tax here referred to was a general one, called “the royal impost,” an ad valorem duty levied on all the products of the provinces, brought in the coasting trade to Manila; it was established, in view of the depleted condition of the royal treasury, for the maintenance of the royal fleets against the pirates and the defense of the internal commerce of the islands, and was exacted from all persons concerned, without exempting any one, whatever his rank or estate. The Dominicans were unwilling to pay this tax on certain commodities which they were sending to their convents in Cagayan, alleging that these were not commercial articles, and that they were exempt as a religious body. This was of no avail, and their vessel was seized; but, either through their representations at court or because Arandía had not first asked the royal permission for this measure, it was censured by the government and the duty removed. ↑