The sun. [volume] (New York [N.Y.]) 1833-1916, 1899-09-10

fiscal system bccn a sound and stimulating onn.
II trair did not follow tho Gag throughout tho
e1ienied territories Of the Spanish rulers in Cen
trai EuIup, and in tho New World notwithstand-
ing the STRENUOUS efforts 70 maintain a monopoly,
II was because the homo manufacturer Wcro
crushed win iniolcTable burdens white the work
CTS wen, dsnoraized by tho faiao belief that coin
waS wealth. instead OF a token OF valua. Another
point 10 which attention is directed in the volume
before us is tas Necessity Of keeping distinct tho
ppiiiicai Institutions Of Casiilc the hand,
and ihos, o; Nrngon, Catalonia AMI Valencia on
ths oihrL The Castilians lost their traditional
liberties in ihe sixteenth century, but the Ara
gonnso and The CaLaionnns did moi lose theirs until
tho eighteenth II is TO these features OF this
work wherein the truth Is set forth more clearly
than in most English books upon the subject that
wo shall chiefly confinc ourselves.
I.
1t is 10 be noted that in Castillo the Cortes
differed materially from the French States-Gen-
eraI in that there regular summons 10
mobiles and clergy, though these two orders usually
attended groat ceremonial occasions The
CortEss were, essentially, taxing body, and.
while the MOBILES paid no direct taxation, that of
the ce5gy depended on the Pope Thus the Cortes
werc compleLo without either nobility clergy,
WHOSE presence gave additional validity Tho
towns represented in the Castilian Cortos had for
mcrly been numerous but in Isabellas reign,
them eighteen only Granada being the last
addition Their financial functions should DO
carefully distinguished from these Of the Cortes
OF Aragon. ~ which we shall presently refer. In
CASTLE. no more than in Aragon, could the Crown
raise a new form OF TAX, without consent and this
WIS NOT always granted. But supply preceded
redress, and was not always conditional thereon.
Thus thr tortcs had no legislative functions
proper. They regularly presented long list Of
psuunna, which the Crown either granted ovadcd.
But the power of Legislation was the Kings, and
WAS by no means confined TO the embodiment of
the petitions in n statute Nevertheless the
Castilian Corc5 were originally and for some
tmn, remained. a real check upon the Crown for
future supply did. in some measure. depend upon
past redress and the right Of petition was boldly
used Before the end Of the third quarter OF the
sixteenth century however. they lost their
Parliamentary rights Ii had been rule
that laws mado by them. OF rather
In pursuance OF their petitions, could only
b. repealed by vote OF the Cortes In pursuance
Of tho ccntralizing system nevertheless in
trOdnced by Charles (ihc Emperor Charles W,
decrnas had been issued by him abrogating Par
unmcntary statutes, and the Cortes of 1855 begged
that in future the old legal course should be fol-
lowed. No answer at all was voucbsaied for
three years, and then Philip L gave ono which
forcshadowcd tho spirit in which he meant
10 govern III please, he replied, IL shall annul
without tho Cortes the laws made in tho Cortes
shall lcgislatr by pragmatc hecroe), and shall
repeal by pragmatic,' A meek protest was raised,
but the authors OF 1t wcrc loaded with irons and
cast into prison: hencciorward, the trading and
industrial classes bore tho vast burden OF national
expenditure with hardly any aud iblomurmur
During the whole reign of Charles III. 1885, 1900
no new Cortcs had been called in CASTLE. the per-
mancnt dcputaton OF the previous Cortea oontinu-
I'M. from time to time, nero Formally the
supplies formerly voted. On the accession OF
Philip v, grandson OF Louis XIV, in 1901, some
OF the mobiles wished To reasscrt the old constitu-
ton of CASTLE, and clamored for new Cortes To
discuss ways and means, but the request was re-
fused. and the extinction Of the Parliamentary
rights Of the Kingdom complete
Very different the state Of things in the
Kingdoms OF Aragon and Valencia and the prin-
cipalty Of Catalonia, which, yut together, were
less than quarter tho size of the king
dom of CASTLE The three minor States themselves
wore only united by personal tie. Each had It's
separate Cortes its distinct institutions The
power of the Crown was small up 10 tho days OF
tho Bourbons, Aragon was described as a republic
Of which tho King was only President The Cortes
OF Catalonia and OF Valencia Of tho type made
W
say, they comprised the three estates of the mobiles
tho clorgy and the burghers The Cortcs of Ara
Eon possessed the popularity that the great MOBILES
formed a separate estate from tho lesser gentry
these masnates could attend by proxy, and in
their estate unanimity was required Tho powers
Of the Aragonese Cortes were very wide. Redress
procedsd supply, and supply was granted with
extreme reluctance. Every law required the as
sent of each OF tho four estates Moreover a
standing committee Of the four estates exercised
considerable control over the Executive, especially
IN tns department of taxation Tho Aragonest
Judicial system also possessed a peculiar feature
In the Office Of the Justiciar; this great official was
appointed by the Crown, but could only DO removed
by tho Gortns His function was 70 protect indi
vidual liberty and the fueroS or charters Of the
kingdom, against the entertainments OF tho ordi
nary courts Tho Cortes Of Valencia were prac
ncnlly, reduced 10 nullity in 1920 by Philip w
al the suggestion Of his Prime Minister. Oivaras
Tho Cortes Of Catalonia on the other hand, were
not cGe;o in 1901 for Philip v in that yoar grant
Cd almost all they asked for before they voted sup
plies .ht the same date, the Cortas OF ATngor
werc even more independent for, although they
received the Bourbon king with tumultuous Joy
they wor1 much less expansive when II camo Il
voting supplies In general tmay be said that
when tn author nj Su.- book speaks Of oppressive
fiscal l7yisatioa he is referring to CASTLE and no
10 AraEln or Catalonia
Let us s"nwhat waS the fiscal state Of things II
CASTLE under PhillIp H., in the seventh decade O
the sixteenth century, that is 10 say. before tn
expulsion Of tan Moriscos from Andalusia
The vast burden imposed by tho foreign war
entaiIfI by the inheritance Of the House Of Bur
Gundy feil mainly upon commerce and industry
l'y far the greater part Of the land was tied VI,
IN IA" hands Of the clergy and great mobiles, an
Almost all Of this escaped taxation The mai
revenue OF the country was drawn from the sc
called d'cahala, a tax Of 10 per cent on the sal
value OF everything which changed hands b
purchate The folly Of such tax is obvious