El Ayuntamiento de Granada y la reforma de las Haciendas Locales en el siglo XVIII

Abstract

The reforms of local treasuries undertaken in the second half of the XVIIIth century were designed to do away with the municipalitie’s economic problems, releasing them from debt by means of the redeeming of censuses and improving their financial situation, while at the same time eliminating indirect taxation on consumer goods.

The application of this process of reform to the treasury of the Borough of Granada involved, first of all, the reconversion of the judicial administration which had governed it since the bankruptcy and distraint of 1665. This normalisation, achieved by the effective imposition of new management methods, resulted in a considerable increase in earnings and a greater efficiency in accountacy. However, the subordination, particularly from 1780 on, of the municipalitie’s benefits to the fiscal needs of the Monarchy change the reform policy completely and cut short the improvement which it had begun.