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Las cuentas de la Isabela y el Bedford: los dos navíos autorizados, un regalo de Felipe V a la reina Ana de Inglaterra en 1713. (The accounts of the Isabela and the Bedford: the two authorized ships given in 1713 by Philip V to Queen Ann of England as a present)

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  • Donoso Anes, Rafael
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    Abstract

    El contexto en el que nos vamos a situar para el desarrollo de este trabajo es el de la firma del Tratado de Utrecht en 1713 y, como consecuencia de ello, el ajuste con Inglaterra del Asiento de Esclavos, cuyo desarrollo otorgó la reina Ana a la South Sea Company. En ese contexto Felipe V, además de la polémica concesión del denominado “navío de permiso”, concedió, como un regalo a la reina Ana de Inglaterra, la autorización para que dos navíos de 500 o 600 toneladas pudiesen vender mercancías en el puerto de Veracruz uno y el otro para Cartagena o Portobelo. Los navíos que se eligieron para esta misión fueron dos buques de guerra de la armada inglesa prestados para la ocasión a la Compañía: La Isabela y el Bedford, cuyo tonelaje era muy superior al autorizado. En este trabajo nos centraremos fundamentalmente en el estudio de las cuentas de estos navíos, pudiendo llegar a la conclusión, contraria a la opinión de Geoffrey J. Walker, de que, a pesar de las dificultades en la elaboración de dichas cuentas y lo limitado de su contenido, el negocio que realizaron fue bastante rentable para la Compañía. The historical context [in which we are going to situate the development] of this paper is that of the signing of the Treaty of Utrecht in 1713, and, in consequence, the negotiation with England of the slave Asiento, the privileges of which were granted to the South Sea Company by Queen Anne of Great Britain. Besides the polemical grant of the so-called ‘navío de permiso’, Phillip V conceded, as a present to the Queen, the authorization for 2 ships of 500 to 600 tons to sell goods, one in the port of Veracruz, the other in Cartagena or Portobelo. The ships chosen for this mission were two warships lent by the English navy to the Company—the Isabela and the Bedford, whose tonnage was far higher than the legal requirement. In this paper I will focus on the study of the accounts of these ships, concluding, unlike Geoffrey J. Walker, that despite the difficulties in the elaboration of these accounts and the limits of their contents, the deal was quite profitable for the Company.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2009)
    Issue (Month): 10 (June)
    Pages: 183-215

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    Handle: RePEc:dec:articl:2004-09:183-215

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Asiento con Inglaterra; Comercio con América; Historia de la contabilidad. The South Sea Company and the Assiento; Spanish American Trade; Accounting History.;

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