Los jueces contadores y administradores generales de alcabalas, tributos y azogues de la Real Hacienda de Nueva España durante el siglo XVII. (Spanish)

This paper analyses the role played by the general fiscal magistrates, accounting officials and administrators in the operation of New Spain's Royal Treasury. Thus, we elaborate a concise approach to the jurisdictional dimension of the Spanish tax administration with two case studies as the main subject of our research. Therefore, we scrutinize some key aspects of the competences, authority and jurisdiction of these fiscal magistrates as part of the Spanish Royal Administration in New Spain. [ABSTRACT FROM AUTHOR]

El objetivo del artículo es analizar el papel de los jueces contadores administradores generales de rentas reales en el gobierno del erario regio de Nueva España. A partir de dos estudios de caso elaboraremos una aproximación a la dimensión jurisdiccional del gobierno del real erario novohispano. Con este fin, se estudian las competencias, facultades y jurisdicción que detentaron los jueces contadores de alcabalas y de tributos, servicio real y azogues dentro de la organización de la Real Hacienda novohispana. [ABSTRACT FROM AUTHOR]

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