A Circulação do Ouro do Brasil: 0 Direito DO 1o/o
The main aim of this article is to analyse the 1% duty levied on the circulation of Brazilian gold through the royal decree of 1 February 1720. The text is divided into three parts. The first part explains the origin of the Junta do Comercio (Board of Trade), which was linked to the shipping system based on convoyed fleets, since it was the abolition of this body that justified the creation of the 1% duty. The second part shows how the ambiguity in both the nature and legitimisation of the duty led to a gradual evolution in regard to its actual meaning, as it was changed from a commission into a tax on the circulation of gold. Finally, an analysis is made of the bureaucratic processes involved in the levying of the tax, showing how businessmen from Lisbon began to adopt a leading role in these processes, providing a possible explanation for their heavy involvement in the flows of gold from Brazil.
Year of publication: |
2002
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Authors: | Costa, Leonor Freire ; Rocha, Maria Manuela ; Sousa, Rita Martins de |
Institutions: | ISEG - School of Economics and Management, GHES - Social and Economic History Research Unit, University of Lisbon |
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