Prim., Ms.
"Por tanta orden e cuenta que seria dificultoso creerlo ni darlo
a entender como ellos lo tienen en su cuenta e por registros e
por menudo lo manifestaron que se pudiera por estenso." Idem,
Rel. Seg., Ms.]
Such are some of the most remarkable features of the Peruvian
institutions relating to property, as delineated by writers who,
however contradictory in the details, have a general conformity
of outline. These institutions are certainly so remarkable, that
it is hardly credible they should ever have been enforced
throughout a great empire, and for a long period of years. Yet
we have the most unequivocal testimony to the fact from the
Spaniards, who landed in Peru in time to witness their operation;
some of whom, men of high judicial station and character, were
commissioned by the government to make investigations into the
state of the country under its ancient rulers.
The impositions on the Peruvian people seem to have been
sufficiently heavy. On them rested the whole burden of
maintaining, not only their own order, but every other order in
the state. The members of the royal house, the great nobles,
even the public functionaries, and the numerous body of the
priesthood, were all exempt from taxation. *37 The whole duty of
defraying the expenses of the government belonged to the people.
Yet this was not materially different from the condition of
things formerly existing in most parts of Europe, where the
various privileged classes claimed exemption - not always with
success, indeed - from bearing part of the public burdens.
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