THE ALCABALA TAX OF DOMAIN TRANSFER DURING THE CONFISCATION IN GUANAJUATO, 1856-1861

Abstract

The article studies the confiscation process in the state of Guanajuato and aims
to demonstrate the problems that occurred in the collection of the domain transfer
tax, from 1856 to 1861, a period in which the main farms of the entity were
alienated. It is shown that the income generated was not as expected by the federal
government, due to political problems and the fight between liberals and
conservatives, in addition to the resistance of taxpayers to pay the alcabala, either
for fear of losing that money or for the inability to pay it due to instability, as was
the case with tax collection in general.